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Archived - Legislative Proposals Relating to the Income Tax Act

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Published by
The Honourable Jim Flaherty, P.C., M.P.
Minister of Finance

November 2010


Related Document:


pdf Legislative Proposals Relating to the Income Tax Act

pdf Explanatory Notes to Legislative Proposals Relating to Income Tax

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