Bill C-15—that includes some of the proposals introduced by the 2016 federal budget and several outstanding 2015 federal budget measures, such as changes affecting the taxation of inter-corporate dividends under section 55, the withholding tax requirements for non-resident employers (in the form of an amendment to section 153), and the dividend rental arrangement rules under section 112—received first reading on 20 April 2016.
The proposed legislation in Bill C-15 includes corporate tax measures that would:
The proposed legislation in Bill C-15 also includes other tax measures that would:
The proposed legislation in Bill C-15 also includes excise tax amendments that would:
Proposed legislation in Bill C-15 for non-tax measures include measures that would:
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