Tax Notes

July 26, 2018

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A New Era of Private Corporation Tax Rules – Part IV

Colleen Ma, William J. Fowlis

On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill C-74”) received Royal Assent. Bill C‑74 includes various amendments to the Income Tax Act...

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