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Legislative Proposals Relating to the Income Tax Act, the Income Tax Regulations, and the Global Minimum Tax Act, and Explanatory Notes

Published by

The Honourable François-Philippe Champagne, P.C., M.P.,
Minister of Finance and National Revenue

August 2025

Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (FES 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

Explanatory Notes

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

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

Explanatory Notes Relating to the Global Minimum Tax Act

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