Legislative Proposals and Explanatory Notes Relating to Various Statutes

Published by

The Honourable Chrystia Freeland
Deputy Prime Minister and Minister of Finance

August 2023

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Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Budget 2023 and other proposals)

• PDF Version: Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Budget 2023 and other proposals) - [666 KB]

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) - [330 KB]

Legislative and Regulatory Proposals Relating to the Excise Tax Act, the Excise Act, 2001 and the Select Luxury Items Tax Act

• PDF Version: Legislative and Regulatory Proposals Relating to the Excise Tax Act, the Excise Act, 2001 and the Select Luxury Items Tax Act - [267 KB]

Legislative and Regulatory Proposals Relating to the Digital Services Tax Act

• PDF Version: Legislative and Regulatory Proposals Relating to the Digital Services Tax Act - [488 KB]

Legislative Proposals Relating to the Global Minimum Tax Act

• PDF Version: Legislative Proposals Relating to the Global Minimum Tax Act - [769 KB]

Explanatory Notes

Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Budget 2023 and other proposals)

• PDF Version: Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Budget 2023 and other proposals) - [1,366 KB]

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) - [504 KB]

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

• PDF Version: Explanatory Notes Relating to the Goods and Services Tax/Harmonized Sales Tax, Excise Levies and Other Taxes - [358 KB]

Explanatory Notes for the Draft Digital Services Tax Act and Related Regulations

• PDF Version: Explanatory Notes for the Draft Digital Services Tax Act and Related Regulations - [1,540 KB]

Table of Concordance related to the Global Minimum Tax Act

• PDF Version: Table of Concordance related to the Global Minimum Tax Act - [349 KB]