An Act to amend the Income Tax Act (business transfer) = Loi modifiant la Loi de l'impôt sur le revenu (transmission d'entreprises).: XB421-275/1-PDF
This enactment amends the Income Tax Act in order to exclude, under certain conditions, the transfer of qualified small business corporation shares by a taxpayer to the taxpayer’s child or grandchild who is 18 years of age or older from the anti-avoidance rule of section 84.1.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.818068&sl=0
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| Title | An Act to amend the Income Tax Act (business transfer) = Loi modifiant la Loi de l'impôt sur le revenu (transmission d'entreprises). |
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| Publication type | Monograph - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Digital text |
| Electronic document | |
| Parallel description | [French] |
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| Description | ii, 3 p. |
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