Tax Measures: Supplementary Information

Table of Contents

Overview

Personal Income Tax Measures

Canada Training Credit

Home Buyers’ Plan

Change in Use Rules for Multi-Unit Residential Properties

Permitting Additional Types of Annuities Under Registered Plans

Registered Disability Savings Plan – Cessation of Eligibility
for the Disability Tax Credit

Tax Measures for Kinship Care Providers

Donations of Cultural Property

Medical Expense Tax Credit

Contributions to a Specified Multi-Employer Plan for Older Members

Pensionable Service Under an Individual Pension Plan

Mutual Funds: Allocation to Redeemers Methodology

Carrying on Business in a Tax-Free Savings Account

Electronic Delivery of Requirements for Information

Business Income Tax Measures

Support for Canadian Journalism

Business Investment in Zero-Emission Vehicles

Small Business Deduction – Farming and Fishing

Scientific Research and Experimental Development Program

Canadian-Belgian Co-productions – Canadian Film or
Video Production Tax Credit

Character Conversion Transactions

International Tax Measures

Transfer Pricing Measures

Foreign Affiliate Dumping

Cross-Border Share Lending Arrangements

Sales and Excise Tax Measures

GST/HST Health Measures

Cannabis Taxation

Previously Announced Measures

Notices of Ways and Means Motions

Notice of Ways and Means Motion to amend the Income Tax Act and Other Related Legislation

Notice of Ways and Means Motion to amend the Excise Tax Act

Notice of Ways and Means Motion to amend the Excise Act, 2001

Draft Amendments to Various Regulations

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