Tax Notes

August 9, 2018

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Excise Tax Act Amendments Released July 2018

Jane Loyer, Colleen Ma

On July 27, 2018, the Department of Finance (“Finance”) released the Legislative and Regulatory Proposals Relating to the Excise Tax Act (Canada) (the “ETA”), including amendments to sections 186 and 289.2 and subsection 292(7) (the “Proposals”). Section 186 – Holding...

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