Bill C-447

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

	1st Session, 37th Parliament, 49-50-51 Elizabeth II, 2001-2002
	House of Commons of Canada
	BILL C-447
	An Act to amend the Income Tax Act
R.S., c. 1 (5th Supp.)	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	1. Subsection 18(1) of the Income Tax Act is amended by striking out the word ``and'' at the end of paragraph (u), by adding the word ``and'' at the end of paragraph (v) and by adding the following after paragraph (v):
Fine or penalty	(w) any fine or penalty imposed by law on the taxpayer in connection with the operation of the business.

BILL C-447