Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : explanatory notes / published by Paul... : F2-114/1997E-PDF
"These amendments are intended to implement sales tax measures announced in April and October 1996. In addition, the legislation contains amendments intended to implement the Harmonized Sales Tax in accordance with agreements between the federal government and the governments of Nova Scotia, New Brunswick and Newfoundland and Labrador to harmonize the federal and provincial sales taxes, effective April 1, 1997. The explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament and Senators, as well as taxpayers and their professional advisors" --Preface, p.3 of 220.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.696412&sl=1
| Ministère/Organisme | Canada. Department of Finance. Minister of Finance. |
|---|---|
| Titre | Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : explanatory notes / published by Paul Martin, Minister of Finance. |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Édition précédente | Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : |
| Format | Électronique |
| Document électronique | |
| Autres formats offerts | Papier-[Anglais] |
| Note(s) | The catalogue number (F2-114/1997E) and ISBN (0-660-17075-2) for the print edition have been incorrectly copied in this electronic publication. |
| Information sur la publication | Ottawa - Ontario : Finance Canada. July 1997. |
| Description | 220, 226p. |
| Numéro de catalogue |
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| Descripteurs | Excise taxes Federal taxes Fiscal policy |