Legislative Proposals Relating to the Income Tax Act and Other Legislation and Explanatory Notes

Published by

The Honourable Chrystia Freeland
Deputy Prime Minister and Minister of Finance

August 2022

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Legislative proposals relating to the Income Tax Act and the Income Tax Regulations (Technical Amendments)

• PDF Version: Legislative proposals relating to the Income Tax Act and the Income Tax Regulations (Technical Amendments) - [293 KB]

Legislative proposals relating to the Income Tax Act and the Income Tax Regulations (Budget 2022 and other proposals)

• PDF Version: Legislative proposals relating to the Income Tax Act and the Income Tax Regulations (Budget 2022 and other proposals) - [592 KB]

Legislative and regulatory proposals relating to the Goods and Services Tax/Harmonized Sales Tax, excise levies and other taxes and charges

• PDF Version: Legislative and regulatory proposals relating to the Goods and Services Tax/Harmonized Sales Tax, excise levies and other taxes and charges - [613 KB]

Draft regulations amending the Fuel Charge Regulations

• PDF Version: Draft regulations amending the Fuel Charge Regulations - [118 KB]

Explanatory Notes

Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Technical Amendments)

• PDF Version: Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Technical Amendments) - [767 KB]

Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Budget 2022 and Other Proposals)

• PDF Version: Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Budget 2022 and Other Proposals) - [1.2 MB]

Explanatory Notes Relating to the Goods and Services Tax/Harmonized Sales Tax, Excise Levies and Other Taxes and Charges

• PDF Version: Explanatory Notes Relating to the Goods and Services Tax/Harmonized Sales Tax, Excise Levies and Other Taxes and Charges - [909.96 KB]

Explanatory Notes Relating to the Draft Regulations Amending the Fuel Charge Regulations

• PDF Version: Explanatory Notes Relating to the Draft Regulations Amending the Fuel Charge Regulations - [409.11 KB]