The budget includes changes to:
- Broaden the definition of a securities lending arrangement
- Clarify the exceptions to the definition of a synthetic equity arrangement
- Clarify how the at-risk rules apply for a tiered partnership
- Apply the dividend stop-loss rules to certain share repurchase transactions
- Introduce additional reporting requirements for certain trusts
- Extend the eligibility for the 15% federal mineral exploration tax credit
- Modify existing draft legislation and regulatory proposals related to GST/HST for investment limited partnerships.
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