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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)

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

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

Legislative and Regulatory Proposals Relating to the Digital Services Tax Act

Legislative Proposals Relating to the Global Minimum Tax Act

Explanatory Notes

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

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

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

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

Table of Concordance related to the Global Minimum Tax Act

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