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Explanatory Notes to Legislative Proposals Relating to Income Tax
Published by
The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
September 2009
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Related Documents:
- Government of Canada Moves to Implement Home Renovation Tax Credit and Other Outstanding Measures (News Release 2009-085)
- Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and to implement other measures
Table of Contents
| Clause in Legislation | Section of the Act Amended | Topic | |
|---|---|---|---|
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| Preface | |||
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| Amendments Related to the Income Tax Act | |||
| 2 | 80.3 | Income Deferrals - Livestock | |
| 3 | 108 | Home Renovation Tax Credit | |
| 4 | 118.04 and 118.05 | Home Renovation Tax Credit | |
| 5 | 118.3 | Dependant Having Impairment | |
| 6 | 118.61 | Unused Tuition, Textbook and Education Tax Credits | |
| 7 | 118.8 | Transfer of Unused Credit to Spouse or Common-Law Partner | |
| 8 | 118.81 | Tuition, Textbook and Education Tax Credits Transferred | |
| 9 | 118.91 | Part-Year Residents | |
| 10 | 118.92 | Ordering of Credits | |
| 11 | 118.94 | Tax Payable by Non-Residents (Credits Restricted) | |
| 12 | 118.95 | Credits in Year of Bankruptcy | |
| 13 | 122.7 | Working Income Tax Benefit | |
| 14 | 127.531 | Basic Minimum Tax Credit Determined | |
| 15 | 128 | Where Individual Bankrupt | |
| 16 | 7305 | Income Tax Regulations | |
| 17 | 7305.02 | Income Tax Regulations | |
