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Archived - Legislative Proposals Relating to the Income Tax Act
This Web page has been archived on the Web.
Published by
The Honourable Jim Flaherty, P.C., M.P.
Minister of Finance
November 2010
Related Document:
- Government of Canada Releases Income Tax Technical Amendments for Public Comment (News Release 2010-105)
- Legislative Proposals Relating to the Income Tax Act (HTML version)
- Explanatory Notes to Legislative Proposals Relating to Income Tax Act (HTML version)
Legislative Proposals Relating to the Income Tax Act
Explanatory Notes to Legislative Proposals Relating to Income Tax
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Table of Contents
| Clause in Legislative Proposals | Section of the Act Amended | Topic |
|---|---|---|
| Legislative Proposals Relating to Income Tax | ||
| Income Tax Act | ||
| 1 | 12 | Dividends from Resident Corporations |
| 2 | 40 | Gains and Losses – General Rules |
| 3 | 42 | Consideration for Warranties, Covenants or Other Obligations |
| 4 | 53 | Adjustments to Cost Base |
| 5 | 60 | Deduction – Pension Repayments |
| 6 | 66 | Resource Expenses |
| 7 | 66.1 | Canadian Exploration Expense |
| 8 | 66.2 | Canadian Development Expense |
| 9 | 66.21 | Foreign Resource Expenses |
| 10 | 66.7 | Successor Rules – Resource Expenses |
| 11 | 66.8 | Limited Partners – Resource Expenses |
| 12 | 67.1 | Expenses for Food, etc |
| 13 | 73 | Inter Vivos Transfer of Farm or Fishing Property to a Child |
| 14 | 81 | Exempt Amounts – Leave of Absence Plans |
| 15 | 84 | When Dividend Payable |
| 16 | 85.1 | Share for Share Exchange |
| 17 | 110.6 | Capital Gains Exemption |
| 18 | 112 | Deductions of Taxable Dividends Received by Corporation Resident in Canada |
| 19 | 118.02 | Public Transit Pass Credit |
| 20 | 118.2 | Medical Expenses |
| 21 | 118.3 | Credit for Mental or Physical Impairment |
| 22 | 127 | Investment Tax Credits |
| 23 | 127.4 | Labour-sponsored Funds Tax Credit |
| 24 | 127.52 | Adjusted Taxable Income Determined |
| 25 | 127.531 | Basic Minimum Tax Credit Determined |
| 26 | 128 | Personal Bankruptcy |
| 27 | 146.2 | Tax-Free Savings Accounts |
| 28 | 147.1 | Registered Pension Plans – Foreign Missions and International Organizations Act |
| 29 | 147.2 | Registered Pension Plans |
| 30 | 147.3 | Registered Pension Plans – Transfers |
| 31 | 149 | Pension Investment Corporations |
| 32 | 152 | Assessment |
| 33 | 157 | Instalments |
| 34 | 185.1 | Election to Treat Excessive Eligible Dividend Designation as an Ordinary Dividend |
| 35 | 204.8 | Reserve |
| 36 | 204.81 | Conditions for Registration |
| 37 | 204.94 | Tax on Accumulated Income Payments |
| 38 | 211.7 | Qualifying Exchange |
| 39 | 211.8 | Disposition of Approved Share |
| Income Tax Regulations | ||
| 40 | ITR 6802 | Retirement Compensation Arrangements - Exceptions |
| 41 | ITR 8201 | Permanent Establishment |
| 42 | ITR 8500 | Registered Pension Plans – Definitions |
| 43 | ITR 8502 | Registered Pension Plans – Permitted Contributions |
| 44 | ITR 8504 | Registered Pension Plans – Previous Employment |
