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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