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<Bill RHead_reign="60-61 Eliz. II" RHead_ParlYear="2011-2012" DocumentTitle="BILL C-48" Bill_No="C-48" Document_No="90676" xml:lang="EN" Bill_Type="Non-amending" Stage_Name="First-Reading-House" Reprint="No" xml:space="preserve" ChapterNo_E="C. " ChapterNo_F="ch. " Bill-Origin="commons"><Bill_Part Part_Type="TableProvisions" CountLines="No"><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:TABLE OF PROVISIONS--><Para TopMargin="30" Size="10" Leading="12" AllCaps="Yes" Hyphenate="OFF" TextAlign="Center">TABLE OF PROVISIONS</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:AN ACT TO AMEND THE INCOME TAX ACT, THE EXCISE TAX ACT, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT, THE FIRST NATIONS GOODS AND SERVICES TAX ACT AND RELATED LEGISLATION--><Para TopMargin="24" BottomMargin="4" Size="10" Leading="12" AllCaps="Yes" Hyphenate="OFF" TextAlign="Center">AN ACT TO AMEND THE INCOME TAX ACT, THE EXCISE TAX ACT, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT, THE FIRST NATIONS GOODS AND SERVICES TAX ACT AND RELATED LEGISLATION</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:SHORT TITLE--><Para TopMargin="16" Size="9" Leading="10" Hyphenate="OFF" TextAlign="Center">SHORT TITLE</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0">1. <Tab/><I>Technical Tax Amendments Act, 2012</I></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">PART 1</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:AMENDMENTS IN RESPECT OF OFFSHORE INVESTMENT FUND PROPERTY AND NON-RESIDENT TRUSTS--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">AMENDMENTS IN RESPECT OF OFFSHORE INVESTMENT FUND PROPERTY AND NON-RESIDENT TRUSTS</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>2–23.</B> <Tab/><I><B>Income Tax Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>24–25.</B> <Tab/><I><B>Income Tax Amendments Act, 2000</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>26.</B> <Tab/><I><B>Income Tax Conventions Interpretation Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>27–28.</B> <Tab/><I><B>Income Tax Regulations</B></I></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">PART 2</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: SURPLUS RULES AND OTHER TECHNICAL AMENDMENTS--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: SURPLUS RULES AND OTHER TECHNICAL AMENDMENTS</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>29–38.</B> <Tab/><I><B>Income Tax Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>39.</B> <Tab/><I><B>Budget and Economic Statement Implementation Act, 2007</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>40–52.</B> <Tab/><I><B>Income Tax Regulations</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>53.</B> <Tab/><B>Assessments</B></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">PART 3</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: REORGANIZATIONS AND DISTRIBUTIONS AND OTHER TECHNICAL AMENDMENTS--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: REORGANIZATIONS AND DISTRIBUTIONS AND OTHER TECHNICAL AMENDMENTS</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>54–77.</B> <Tab/><I><B>Income Tax Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>78–88.</B> <Tab/><I><B>Income Tax Regulations</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>89–90.</B> <Tab/><B>Elections and Assessments</B></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center"><B>PART 4</B></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:AMENDMENTS TO THE INCOME TAX ACT RELATED TO BIJURALISM--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">AMENDMENTS TO THE INCOME TAX ACT RELATED TO BIJURALISM</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>91–168.</B> <Tab/><B>Amendments</B></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">PART 5</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:OTHER AMENDMENTS TO THE INCOME TAX ACT AND RELATED LEGISLATION--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">OTHER AMENDMENTS TO THE INCOME TAX ACT AND RELATED LEGISLATION</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>169–367.</B> <Tab/><I><B>Income Tax Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>368.</B> <Tab/><I><B>An Act to amend the Income Tax Act (natural resources)</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>369.</B> <Tab/><I><B>Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>370.</B> <Tab/><I><B>Federal-Provincial Fiscal Arrangements Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>371.</B> <Tab/><I><B>Income Tax Amendments Act, 1997</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>372–374.</B> <Tab/><I><B>Income Tax Amendments Act, 2000</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>375.</B> <Tab/><I><B>Keeping Canada’s Economy and Jobs Growing Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>376–412.</B> <Tab/><I><B>Income Tax Regulations</B></I></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">PART 6</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:MEASURES IN RESPECT OF SALES TAX--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">MEASURES IN RESPECT OF SALES TAX</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>413–416.</B> <Tab/><I><B>Excise Tax Act</B></I></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">PART 7</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:AMENDMENTS IN RESPECT OF TAX AGREEMENTS--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">AMENDMENTS IN RESPECT OF TAX AGREEMENTS</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>417–420.</B> <Tab/><I><B>Federal-Provincial Fiscal Arrangements Act</B></I></Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>421–425.</B> <Tab/><I><B>First Nations Goods and Services Tax Act</B></I></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">PART 8</Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><!--Heading:COORDINATING AMENDMENTS--><Para TopMargin="5" Size="9" Leading="10" Bold="Yes" Hyphenate="OFF" TextAlign="Center">COORDINATING AMENDMENTS</Para></Block><Block LineCnt="N" Align="Yes"><Para TopMargin="5" Size="9" Leading="10" LeftMargin="0" FirstLineIndent="0"><B>426–427.</B> <Tab/><B></B></Para></Block><Block LineCnt="N" Align="Yes" KeepWith="Next"><Para TopMargin="16" Size="9" Leading="10" Hyphenate="OFF" TextAlign="Left"><B>SCHEDULE</B></Para></Block></Bill_Part></Bill>
