Section Home
Bill C-10
Click here for the entire document (5254Kb)
Table of Contents
Cover
Summary
Table of Provisions
Bill C-10
SHORT TITLE
AMENDMENTS TO THE INCOME TAX ACT (FOREIGN INVESTMENT ENTITIES AND NON-RESIDENT TRUSTS) AND ANOTHER ACT AS A CONSEQUENCE
Income Tax Act
Treatment of Trusts with Canadian Contributors
Foreign Investment Entities — Imputed Income
Foreign Investment Entities — Mark-to-Market
Foreign Investment Entities — Accrual
Foreign Investment Entities — Relief from Double Taxation
Income Tax Amendments Act, 2000
GENERAL AMENDMENTS TO THE INCOME TAX ACT AND OTHER ACTS AS A CONSEQUENCE
Income Tax Act
Restrictive Covenants
Cost of Tax Shelter Investments and Limited-recourse Debt in Respect of Gifting Arrangements
Expenditure — Limitations
Consequential and Related Amendments
An Act to Amend the Income Tax Act (Natural Resources)
Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act
Federal-Provincial Fiscal Arrangements Act
Income Tax Amendments Act, 2000
AMENDMENTS RELATED TO BIJURALISM
Income Tax Act
COORDINATING AMENDMENTS
Bill C-2
Bill C-28
Schedule 1