FEDERAL BILL

Bill C-362, An Act To Amend The Income Tax Act (economic Substance)

FEDERAL BILL - AMENDS ONE STATUTE

1st Reading
June 19, 2017


SUMMARY This enactment amends the Income Tax Act to deem certain avoidance transactions to be a misuse of provisions providing for tax benefits.


Published on June 20, 2017

Bill Summary

Bill C-362, An Act To Amend The Income Tax Act (economic Substance)

SUMMARY


This enactment amends the Income Tax Act to deem certain avoidance transactions to be a misuse of provisions providing for tax benefits.

This Bill Amends The Following Statutes

  1. Income Tax Act R.S.C., 1985, c. 1 (5th Supp.)

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