Previously Announced Measures

March 22, 2013

The Government intends to proceed with the following previously announced tax and related measures, as modified to take into account consultations and deliberations since their release:

  • Proposed changes to certain GST/HST rules relating to financial institutions released on January 28, 2011;
  • Automobile expense amounts for 2012 announced on December 29, 2011, and for 2013 announced on December 28, 2012;
  • Legislative proposals implementing the proposed changes to the life insurance policyholder exemption test announced in the March 29, 2012 Budget;
  • Legislative proposals released on June 8, 2012 relating to improving the caseload management of the Tax Court of Canada;
  • Legislative proposals released on July 25, 2012 relating to specified investment flow-through entities, real estate investment trusts and publicly-traded corporations;
  • Legislative proposals released on November 27, 2012 relating to income tax rules applicable to Canadian banks with foreign affiliates; and
  • Legislative proposals released on December 21, 2012 relating to income tax technical amendments.


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