SCHEDULE IX

AN ACT TO AMEND THE EXCISE TAX ACT, THE ACCESS TO INFORMATION ACT, THE CANADA PENSION PLAN, THE CUSTOMS ACT, THE FEDERAL COURT ACT, THE INCOME TAX ACT, THE TAX COURT OF CANADA ACT, THE TAX REBATE DISCOUNTING ACT, THE UNEMPLOYMENT INSURANCE ACT AND A RELATED ACT

[1993, c. 27, assented to 10th June, 1993]

R.S., c. 1 (5th Supp.)

Income Tax Act

215. Subsection 171(4) of the Income Tax Act