Notice of ways and means motion to amend the Income Tax Act, to implement measures that are consequential on changes to the Canada--U.S. Tax Convention (1980) and to amend the Income Tax Conventions Interpretation... : F2-132/1999E-PDF

These amendments implement the draft income tax measures announced in the February 1998 budget, as well as several other announced measures: (1) Supplementary Personal Tax Credit; (2) Surtax Reduction for Individuals; (3) Home Buyers’ Plan (HBP); (4) Tax Credit for Interest on Student Loans; (5) Registered Education Savings Plans (RESPs); (6) Lifelong Learning Plan; (7) Part-Time Education; (8) Child Care Expense Deduction; (9) Caregiver Tax Credit; (10) Alternative Minimum Tax; (11) Relocation Expenses and Employee Loans; (12) Emergency Volunteers; (13) Meal and Entertainment Expenses; (14) Private Health Service Plan (PHSP) Premiums; (15) Scientific Research and Experimental Development (SR & ED); (16) Labour-Sponsored Venture Capital Corporations; (17) Assessments.--Summary, p.2-3 of 111.

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