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Archived - Annex 3:
Tax Measures: Supplementary Information and Notices of Ways and Means Motions

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Tax Measures: Supplementary Information

Overview

Sales and Excise Tax Measures

• Reducing the GST to 6 per cent 

• Transitional Rules 

• Other Measures 

• Tobacco Excise Levies 

• Alcohol Excise Levies 

• Air Travellers Security Charge Rates 

• GST/HST Treatment of Debt Collection Services 

• Excise Tax on Jewellery 

• Vintners and Small Brewers 

Personal Income Tax Measures

• Personal Income Tax Rates 

• Basic Personal Amounts 

• Canada Employment Credit 

• Universal Child Care Benefit 

• Capital Gains of Fishers 

• Mineral Exploration Tax Credit for  Flow-Through Share Investors 

• Tradespeople’s Tool Expenses 

• Textbook Tax Credit 

• Scholarship and Bursary Income 

• Children’s Fitness Tax Credit 

• Pension Income Credit 

• Child Disability Benefit 

• Refundable Medical Expense Supplement 

• Tax Credit for Public Transit Passes

• Donations of Publicly-Listed Securities to Public Charities

• Donations of Ecologically-Sensitive Land

• Large Corporation Dividends

Business Income Tax Measures

• General Corporate Income Tax Rate

• Corporate Surtax

• Small Business Limit and Tax Rate

• Non-Capital Losses and Investment Tax Credits

• Federal Capital Tax

• Minimum Tax on Financial Institutions

• Apprenticeship Job Creation Tax Credit

• Capital Cost Allowance for Tools

• Accelerated Capital Cost Allowance for Forestry Bioenergy

Other Measures

• Administrative Provisions (Standardized Accounting)

• Measures Announced in the 2005 Budget 

• Functional Currency Tax Reporting 

• Aboriginal Tax Policy Measures 

Notices of Ways and Means Motions

Notice of Ways and Means Motion to amend the Excise Tax Act, the Excise Act, 2001, the Excise Act and the Air Travellers Security Charge Act relating to the rate reduction for the GST and the federal component of the HST

Notice of Ways and Means Motion to amend the Excise Tax Act, the Excise Act, 2001, the Excise Act and the Air Travellers Security Charge Act relating to other sales tax measures

Notice of Ways and Means Motion to amend the Income Tax Act

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