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Tax Measures: Supplementary Information

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Table of Contents

Overview

Personal Income Tax Measures

Disability Tax Credit – Nurse Practitioners
Medical Expense Tax Credit – Eligible Expenditures
Consolidation of Caregiver Credits
Mineral Exploration Tax Credit for Flow-Through Share Investors
Electronic Distribution of T4 Information Slips
Tuition Tax Credit
National Child Benefit Supplement
Ecological Gifts Program
Public Transit Tax Credit
Allowances for Members of Legislative Assemblies and Certain Municipal Officers
Home Relocation Loans Deduction
Anti-Avoidance Rules for Registered Plans

Business Income Tax Measures

Investment Fund Mergers
Clean Energy Generation Equipment: Geothermal Energy
Canadian Exploration Expense: Oil and Gas Discovery Wells
Reclassification of Expenses Renounced to Flow-Through Share Investors
Meaning of Factual Control
Timing of Recognition of Gains and Losses on Derivatives
Additional Deduction for Gifts of Medicine
Investment Tax Credit for Child Care Spaces
Insurers of Farming and Fishing Property
Billed-Basis Accounting
Consultation on Cash Purchase Tickets

International Tax Measures

Extending the Base Erosion Rules to Foreign Branches of Life Insurers

Sales and Excise Tax Measures

Opioid Overdose Treatment Drug – Naloxone
Taxi and Ride-Sharing Services
GST/HST Rebate to Non-Residents for Tour Package Accommodations
Tobacco Taxation
Alcohol Taxation

Other Measures

Aboriginal Tax Policy

Customs Tariff and Special Import Measures

Improving Market Access for the World’s Least Developed Countries
Measures to Strengthen Canada’s Trade Remedy System

Previously Announced Measures

Notices of Ways and Means Motions

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

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