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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 2024

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Legislative Proposals Relating to the Criminal Interest Rate under the Criminal Code

Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Budget 2024 and other proposals)

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

Legislative Proposals Relating to the Global Minimum Tax Act and to the Income Tax Conventions Interpretation Act

Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Capital Gains Inclusion Rate)

Legislative and Regulatory Proposals relating to the Excise Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act, the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Select Luxury Items Tax Act

Explanatory Notes

Explanatory Note to Legislative Proposals Relating to the Criminal Code

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

Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Capital Gains Inclusion Rate)

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

Explanatory Notes Relating to the Global Minimum Tax Act

Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations (Budget 2024 and other proposals)

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