Full explanation for each amendment to each section of Canada's Income Tax Act
Finance's explanation of the purpose and application of each section of the Income Tax Act and an explanation of each amendment organized by section of the Act – in the words of those who drafted the amendments. The Work consolidates and organizes the following twelve sources of information going back to 1946: Technical Notes/Explanatory Notes, Notices of Ways and Means Motions, Budget Supplementary Information, Budget Speeches, June 1987 Tax Reform White Paper, December 1987 Tax Reform Supplementary Information, Press Releases, De Boo Budget Date Comments, June 1971 Tax Reform Summary, House of Commons Finance Committee Reports, Regulatory Impact Analysis Statements, and Department of Finance comfort letters.
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