Tax Measures: Table of Contents

Supplementary Information


Personal Income Tax Measures

Canada Child Benefit
Income Splitting Credit
Northern Residents Deductions
Labour-Sponsored Venture Capital Corporations Tax Credit
Teacher and Early Childhood Educator School Supply Tax Credit
Ontario Electricity Support Program
Mineral Exploration Tax Credit for Flow-Through Share Investors
Education and Textbook Tax Credits
Children’s Fitness and Arts Tax Credits
Top Marginal Income Tax Rate – Consequential Amendments
Taxation of Switch Fund Shares
Sales of Linked Notes

Business Income Tax Measures

Expanding Tax Support for Clean Energy
Electric Vehicle Charging Stations
Electrical Energy Storage
Emissions Trading Regimes
Small Business Taxation
Small Business Tax Rate
Multiplication of the Small Business Deduction
Avoidance of the Business Limit and the Taxable Capital Limit
Consultation on Active versus Investment Business
Life Insurance Policies
Debt Parking to Avoid Foreign Exchange Gains
Valuation for Derivatives
Eligible Capital Property
Back-to-Back Loan Rules: Shareholder Loans

International Tax Measures

Base Erosion and Profit Shifting
Cross-Border Surplus Stripping
Extension of the Back-to-Back Rules

Sales and Excise Tax Measures

Health Measures
Exported Call Centre Services
Reporting of Grandparented Housing Sales
GST/HST on Donations to Charities
De Minimis Financial Institutions
Application of GST/HST to Cross-Border Reinsurance
Closely Related Test
Restricting the Relief of Excise Tax on Diesel and Aviation Fuel
Enhancing Certain Security and Collection Provisions in the Excise Act, 2001

Other Measures

Aboriginal Tax Policy

Status of Outstanding Tax Measures

Notice of Ways and Means Motions

Notice of Ways and Means Motion to amend the Income Tax Act and Other Tax Legislation
Notice of Ways and Means Motion to amend the Excise Tax Act
Notice of Ways and Means Motion to amend the Excise Tax Act, the Excise Act, 2001 and Other Tax Legislation

Draft Amendments to Various GST/HST Regulations

Explanatory Notes – Eligible Capital Property

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