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Bill C-10

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Third Reading

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C-10

Second Session, Thirty-ninth Parliament,

56 Elizabeth II, 2007

HOUSE OF COMMONS OF CANADA

BILL C-10

An Act to amend the Income Tax Act, including amendments in relation to foreign investment entities and non-resident trusts, and to provide for the bijural expression of the provisions of that Act

AS PASSED

BY THE HOUSE OF COMMONS
OCTOBER 29, 2007

Table of Contents

AMENDMENTS TO THE INCOME TAX ACT (FOREIGN INVESTMENT ENTITIES AND NON-RESIDENT TRUSTS) AND ANOTHER ACT AS A CONSEQUENCE

Income Tax Act

Treatment of Trusts with Canadian Contributors

Foreign Investment Entities — Imputed Income

Foreign Investment Entities — Mark-to-Market

Foreign Investment Entities — Accrual

Foreign Investment Entities — Relief from Double Taxation

Income Tax Amendments Act, 2000

GENERAL AMENDMENTS TO THE INCOME TAX ACT AND OTHER ACTS AS A CONSEQUENCE

Income Tax Act

Restrictive Covenants

Cost of Tax Shelter Investments and Limited-recourse Debt in Respect of Gifting Arrangements

Expenditure — Limitations

Consequential and Related Amendments

An Act to Amend the Income Tax Act (Natural Resources)

Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act

Federal-Provincial Fiscal Arrangements Act

Income Tax Amendments Act, 2000

AMENDMENTS RELATED TO BIJURALISM

Income Tax Act

COORDINATING AMENDMENTS