Legislative Proposals Relating to the Income Tax Act and Explanatory Notes

Published by

The Honourable Chrystia Freeland
Deputy Prime Minister and Minister of Finance

November 2022

• Legislative Proposals Relating to the Income Tax Act - Excessive Interest and Financing Expenses Limitation
• PDF Version: Legislative Proposals Relating to the Income Tax Act - Excessive Interest and Financing Expenses Limitation - [282 KB]
  

• Legislative Proposals Relating to the Income Tax Act - Part XX — Reporting Rules for Digital Platform Operators
• PDF Version: Legislative Proposals Relating to the Income Tax Act - Part XX — Reporting Rules for Digital Platform Operators - [148 KB]

   

Explanatory notes

• Explanatory Notes for the Amendments to the Income Tax Act - Excessive Interest and Financing Expenses Limitation
• Explanatory Notes for the Amendments to the Income Tax Act - Excessive Interest and Financing Expenses Limitation - [974 KB]

• Explanatory Notes for the Amendments to the Income Tax Act - Reporting Rules for Digital Platform Operators
• PDF Version: Amendments to the Income Tax Act - Reporting Rules for Digital Platform Operators - [221 KB]