Tax Measures: Supplementary Information

Overview

Personal Income Tax Measures

Canada Workers Benefit

Medical Expense Tax Credit – Eligible Expenditures

Registered Disability Savings Plan – Qualifying Plan Holders

Deductibility of Employee Contributions to the Enhanced Portion of the Quebec Pension Plan

Child Benefits

Charities – Miscellaneous Technical Issues 

Mineral Exploration Tax Credit for Flow-Through Share Investors

Reporting Requirements for Trusts

Business Income Tax Measures

Passive Investment Income

Tax Support for Clean Energy

Artificial Losses Using Equity-Based Financial Arrangements

Stop-Loss Rule on Share Repurchase Transactions

At-Risk Rules for Tiered Partnerships

Health and Welfare Trusts

International Tax Measures

Cross-Border Surplus Stripping using Partnerships and Trusts

Foreign Affiliates

Reassessment Period – Requirements for Information and Compliance Orders

Reassessment Period – Non-Resident Non-Arm's Length Persons

Sharing Information for Criminal Matters

Sales and Excise Tax Measures

GST/HST and Investment Limited Partnerships

Tobacco Taxation

Cannabis Taxation

Proposed Consultations on Tax Measures

Consultations on the GST/HST Holding Corporation Rules

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, 2001 and Other Related Legislation

Draft Amendments to Various GST/HST Regulations