Draft Legislation

2016

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures and Explanatory Notes

Notice of Ways and Means Motion to amend the Income Tax Act and Explanatory Notes
Released with News Release October 4, 2016

Notice of Ways and Means Motion to amend the Income Tax Act and Explanatory Notes
Released with News Release October 3, 2016

Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations and to Related Legislation
Released with News Release September 16, 2016

Legislative Proposals Relating to Income Tax, Sales Tax and Excise Duties and Explanatory Notes Relating to the Income Tax Act, Excise Tax Act, Excise Act, 2001 and Related Legislation
Released with News Release July 29, 2016

Legislative and Regulatory Proposals Relating to the Goods and Services Tax/Harmonized Sales Tax and Explanatory Notes
Released with News Release July 22, 2016

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures and Explanatory Notes
Released with News Release April 18, 2016

Legislative Proposals Relating to the Implementation of the OECD Common Reporting Standard and Explanatory Notes
Released with News Release April 15, 2016

Legislative Proposals relating to Income Taxation of Certain Trusts and Estates and Explanatory Notes
Released with News Release January 15, 2016

2015

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

Legislative Proposals Relating to the Income Tax Act and Regulations
Released with News Release July 31, 2015

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

Notice of Ways and Means Motion to introduce an Act to implement the accord between the Government of Canada and the Government of Quebec for the joint management of petroleum resources in the Gulf of St. Lawrence and to make consequential amendments to other Acts
Released with News Release June 11, 2015

Notice of Ways and Means Motion to Amend the Excise Tax Act and Explanatory Notes

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures with Explanatory Notes
Released with News Release May 4, 2015

Notice of Ways and Means Motion to amend the Income Tax Act
Released with News Release March 24, 2015

Draft Regulations to Amend the Income Tax Regulations
Released with News Release February 19, 2015

Archived

2014

Notice of Ways and Means Motion to Amend the Income Tax Act
Released with News Release October 30, 2014

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures with Explanatory Notes
Released with News Release October 20, 2014
Amended - Explanatory Notes added

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures
Released with News Release October 10, 2014

Notice of Ways and Means Motion to Amend the Income Tax Act and the Income Tax Regulations
Released with News Release October 9, 2014

Federal Capital Markets Stability Act: Draft for Consultation
Released with News Release 2014-119 (September 8, 2014)

Legislative Proposals Relating to Income Tax and Sales Tax and Explanatory Notes
Released with News Release 2014-113 (August 29, 2014)

Legislative Proposals Relating to Income Tax and Sales Tax and Explanatory Notes
Released with News Release 2014-051 (April 8, 2014)

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures and Explanatory Notes
Released with News Release 2014-042 (March 24, 2014)

Legislative Proposals and Explanatory Notes Relating to Income Tax
Released with News Release 2014-034 (February 27, 2014)

Legislative Proposals and Explanatory Notes Relating to the Canada-United States Enhanced Tax Information Exchange Agreement
Released with News Release 2014-018 (February 5, 2014)

Legislative Proposals Relating to the Excise Tax Act (Hospital Parking)
Released with News Release 2014-009 (January 24, 2014)

Legislative Proposals Relating to the Excise Tax Act
Released with News Release 2014-006 (January 17, 2014)

Legislative Proposals and Explanatory Notes Relating to the Reporting of International Electronic Funds Transfers to the Canada Revenue Agency
Released with News Release 2014-002 (January 9, 2014)

2013

Legislative Proposals Relating to Labour-Sponsored Venture Capital Corporations
Released with News Release 2013-153 (November 27, 2013)

Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Other Legislation and Explanatory Notes
Released with News Release 2013-136 (October 18, 2013)

Legislative Proposals Relating to the Income Tax Act, the Excise Tax Act and the Income Tax Regulations
Released with News Release 2013-117 (September 13, 2013)

Legislative Proposals Relating to the Life Insurance Policy Exemption Test
Released with News Release 2013-105 (August 23, 2013)

Legislative Proposals in Respect of Foreign Affiliates
Released with News Release 2013-103 (August 16, 2013)

Legislative Proposals Relating to Income Tax, Excise Duties and Sales Tax
Released with News Release 2013-062 (July 12, 2013)

Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and related legislation and Explanatory Notes
Released with News Release 2013-062 (April 22, 2013)

2012

Legislative Proposals Relating to the Income Tax Act and Regulations
Released with News Release 2012-175 (December 21, 2012)

Legislative Proposals Relating to the Income Tax Act and Regulations
Released with News Release 2012-155 (November 27, 2012)

Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Related legislation
Released with News Release 2012-129 (October 24, 2012)

Proposed Prepaid Payment Products Regulations
Released with News Release 2012-128 (October 24, 2012)

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures and Explanatory Notes Relating to the Income Tax Act, the Excise Tax Act and Related Acts and Regulations
Released with News Release 2012-124 (October 15, 2012)

Legislative Proposals Relating to the Income Tax Act and Regulations
Released with News Release 2012-089 (August 14, 2012)

Pooled Registered Pension Plan Regulations
Released with News Release 2012-088 (August 10, 2012)

Legislative Proposals Relating to Income Tax and Explanatory notes
Released with News Release 2012-082 (July 25, 2012)

Legislative Proposals Related to Improving the Caseload Management of the Tax Court of Canada
Released with News Release 2012-065 (June 8, 2012)

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures
Released with News Release 2012-049 (April 23, 2012)

2011

Legislative Proposals Relating to Pooled Registered Pension Plans
Released with News Release 2011-134 (December 14, 2011)

Legislative Proposals Relating to Income Tax and Sales and Excise Taxes
Released with News Release 2011-108 (October 31, 2011)

Notice of Ways and Means Motion to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures and Explanatory Notes Relating to the Income Tax Act and Related Regulations
Released with News Release 2011-091 (October 3, 2011)

Legislative Proposals in Respect of Foreign Affiliates
Released with News Release 2011-070 (August 19, 2011)

Legislative Proposals Relating to Income Tax and Related Regulations
Released with News Release 2011-067 (August 16, 2011)

Legislative Proposals Relating to the Income Tax Act
Released with News Release 2011-024 (March 16, 2011)

Access to Funds Regulations
Released with News Release 2011-022 (March 8, 2011)

Negative Option Billing Regulations
Released with News Release 2011-022 (March 8, 2011)

Proposed Changes to Certain GST/HST Rules Relating to Financial Institutions
Released with News Release 2011-009 (January 28, 2011)

2010

Legislative Proposals Relating to the Income Tax Act - Real Estate Investment Trusts (REIT)
Released with News Release 2010-125 (December 16, 2010)

Regulations Amending Certain Regulations Made Under the Pension Benefits Standards Act, 1985
Released with News Release 2010-121 (December 14, 2010)

Legislative Proposals Relating to the Income Tax Act - Saskatchewan Pension Plan
Released with News Release 2010-118 (December 7, 2010)

Legislative Proposals Relating to the Income Tax Act
Released with News Release 2010-105 (November 05, 2010)

Draft Credit for Provincial Relief (HST) Regulations
Released with News Release 2010-075 (August 30, 2010)

Legislative Proposals relating to the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, and the Excise Tax Act
Released with News Release 2010-074 (August 27, 2010)
Amended - Explanatory Notes added

Legislative Proposals and Explanatory Notes Relating to Income Tax
Released with News Release 2010-068 (July 16, 2010)

Proposed Legislation Amending the Excise Tax Act and the Air Travellers Security Charge Act
Released with News Release 2010-067 (July 13, 2010)

Draft Regulations Amending Various GST/HST Regulations, No. 2
Released with News Release 2010-062 (June 30, 2010)

Government of Canada Moves to Protect Canadian Investors
Released with News Release 2010-051 (May 26, 2010)

Draft Income Tax Regulations Released Concerning Capital Cost Allowance for Oil Sands Projects and Clean Energy Generation Equipment (May 3, 2010)

Minister of Finance Moves to Enhance Protection for Private Pension Plan Members (May 3, 2010)

Minister of Finance Releases Draft Proposals on Tax-Free Savings Accounts - April 2010 (April 30, 2010)

Government Releases Draft Regulations in Respect of the Place of Supply Rules - April 2010 (April 30, 2010)

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measures
Released with News Release 2010-021 (March 22, 2010)

Legislative Proposals and Explanatory Notes Relating to the Income Tax Act in Respect of Employee Life and Health Trusts
Released with News Release 2010-016 (February 26, 2010)

2009

Legislative Proposals and Explanatory Notes Relating to the Income Tax Act
Released with News Release 2009-120 (December 18, 2009)

Provincial Choice Tax Framework Act Tabled in Parliament (December 4, 2009)

Notice of Ways and Means Motion to Amend the Excise Tax Act (November 27, 2009)

Legislative Proposals, Draft Regulations and Explanatory Notes Relating to the Excise Tax Act
Released with News Release 2009-088 (September 23, 2009)

Enhanced tobacco stamping regime to deter contraband tobacco (August 6, 2009)

Minister of Finance Releases New Credit Card Regulations to Improve Protection for Consumers (May 21, 2009)

Government Implements Pension Measures
(March 27, 2009)

2008

Legislative Proposals and Explanatory Notes relating to the Income Tax Act, the Excise Act, 2001 and the Excise Tax Act
Released with News Release 2008-053 (July 11, 2008)

Income Tax Act and Explanatory Notes
Released with News Release 2008-038 (May 16, 2008)

Regulations Amending the Pension Benefits Standards Regulations, 1985
Released with News Release 2008-037 (May 8, 2008)

Explanatory Notes relating to the Income Tax Act, the Excise Act, the Excise Act, 2001, the Customs Tariff, the Excise Tax Act and other Acts
Released with News Release 2008-028 (March 14, 2008)

Notice of Ways and Means Motion To Implement Certain Provisions of the Budget Tabled in Parliament on February 26, 2008 and To Enact Provisions To Preserve the Fiscal Plan Set Out in that Budget Budget Implementation, 2008
Released with News Release 2008-027 (March 11, 2008)

2007

Explanatory Notes Relating to the Budget and Economic Statement Implementation Act, 2007 and Draft Regulations Relating to Tax Information Exchange Agreements
Released with News Release 2007-089 (November 20, 2007)

Notice of Ways and Means Motion to Implement Certain Provisions of the Budget Tabled in Parliament on March 19, 2007
Released with News Release 2007-087 (November 13, 2007)

Legislative Proposals and Explanatory Notes Related to the Taxation of Financial Institutions
Released with News Release 2007-086 (November 7, 2007)

Legislative Proposals and Explanatory Notes to Implement Remaining Budget 2007 Tax Measures
Released with News Release 2007-075 (October 2, 2007)

Legislative Proposals, Explanatory Notes and Overview Relating to Registered Disability Savings Plans
Released with News Release 2007-074 (October 2, 2007)

Amendments to the Income Tax Act and Regulations Facilitating the Preparation of Information Slips Reporting Income from Certain Mutual Fund Trusts and Partnerships and Explanatory Notes Amendments to the Income Tax and Regulations Facilitating the Preparation of Information Slips Reporting Income from Certain Mutual Fund Trusts and Partnerships
Released with News Release 2007-058 (July 4, 2007)

Explanatory Notes Relating to the Income Tax Act, the Income Tax Regulations, the Canada Education Savings Act, the Canada Education Savings Regulations and the Excise Tax Act
Released with News Release 2007-046 (June 13, 2007)

Notice of Ways and Means Motion to Implement Certain Provisions of the Budget Tabled in Parliament on March 19, 2007 - Budget Implementation, 2007
Released with News Release 2007-026 (March 27, 2007)

Draft Legislation to Amend the Income Tax Act (Tobacco Manufacturers' Surtax)
Released with News Release 2007-008 (February 2, 2007)

Legislative Proposals, Draft Regulations and Explanatory Notes Relating to the Excise Tax Act
Released with News Release 2007-006 (January 26, 2007)

2006

Legislative Proposals Concerning Specified Investment Flow-Through Trusts and Partnerships and Explanatory Notes to Legislative Proposals Concerning Specified Investment Flow-Through Trusts and Partnerships
Released with News Release 2006-086 (December 21, 2006)

Notice of Ways and Means Motion to introduce an Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act and to make related amendments to other Acts and Amendments to the Excise Tax Act, the Excise Act, 2001 and Related Acts and the Air Travellers Security Charge Act
Released with News Release 2006-073 (November 27, 2006)

Notice of Ways and Means Motion to introduce an Act to amend the Income Tax Act, including amendments in relation to foreign investment entities and non-resident trusts, and to provide for the bijural expression of the provisions of that Act and Explanatory Notes to Legislative Proposals Relating to Income Tax
Released with News Release 2006-065 (November 9, 2006)

Notice of Ways and Means Motion to Amend the Income Tax Act
News Release 2006-061 (October 31, 2006)

Notice of Ways and Means Motion to Implement Certain Provisions of the Budget Tabled in Parliament on May 2, 2006 and Explanatory Notes Relating to Remaining Budget 2006 Income Tax Measures, Dividend Taxation and Canadian Vintners and Brewers
Released with News Release 2006-057 (October 16, 2006)

Legislative Proposals and Explanatory Notes to Implement Remaining Budget 2006 Income Tax Measures
Released with News Release 2006-042 (August 31, 2006)

Legislative Proposals and Explanatory Notes Relating to Income Tax - Dividend Taxation
Released with News Release 2006-028 (June 29, 2006)

Legislative Proposals Amending the Excise Act, 2001 and the Excise Act in Respect of Canadian Wine and Beer and Explanatory Notes
Released with News Release 2006-027 (June 28, 2006)

Solvency Funding Relief Regulations
Released with News Release 2006-020 (June 2, 2006)

Notice of Ways and Means Motion to Implement Certain Provisions of the Budget Tabled in Parliament on May 2, 2006
Released with News Release 2006-016 (May 9, 2006)

2005

Notice of Ways and Means Motion to Implement Certain Provisions of the Budget Tabled in Parliament on February 23, 2005
Released with News Release 2005-081 (November 17, 2005)

Notice of Ways and Means Motion to Amend the Income Tax Act
Released with News Release 2005-080 (November 17, 2005)

Legislative Proposals, Draft Regulations and Explanatory Notes Relating to the Excise Tax Act
Released with News Release 2005-079 (November 17, 2005)

Notice of Ways and Means Motion to implement certain income tax reductions Income Tax Reductions, An Act to implement certain Income Tax Reductions and Explanatory Notes Relating to the Income Tax Act
Released with News Release 2005-078 (November 14, 2005)

Legislative Proposals Relating to Certain Income Tax Measures Announced in Budget 2005 and Explanatory Notes to Legislative Proposals Relating to Certain Income Tax Measures Announced in Budget 2005
Released with News Release 2005-053 (August 15, 2005)

Legislative Proposals Relating to Income Tax and Explanatory Notes to Legislative Proposals Relating to Income Tax
Released with News Release 2005-049 (July 18, 2005)

Explanatory Notes Relating to the Income Tax Act, the Air Travellers Security Charge Act and the Excise Tax Act
Released with News Release 2005-023 (March 24, 2005)

Notice of Ways and Means Motion to Implement Certain Provisions of the Budget tabled in Parliament on February 23, 2005
Released with News Release 2005-021 (March 21, 2005)

2004 - 1996

Archived Draft Legislation: 2004 - 1996

These links are provided for historical purposes only and some of the content / functionality may not be compatible with today's technologies.

Further information about the Government of Canada Web Archive, such as its scope and limitations, can be accessed at their frequently asked questions page.