Bill C-459
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2nd Session, 36th Parliament, 48-49 Elizabeth II, 1999-2000
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The House of Commons of Canada
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BILL C-459 |
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An Act to amend the Income Tax Act
(withholding of tax by employers and
others)
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| R.S., cc. 1, 2
(5th Supp.);
1994, cc. 7, 8,
13, 21, 28, 29,
38, 41; 1995,
cc. 1, 3, 11,
18, 21, 38, 46;
1996, cc. 11,
21, 23; 1997,
cc. 10, 12, 25,
26; 1998, cc.
19, 21, 34;
1999, cc. 10,
17, 22, 26, 31
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1. Section 153 of the Income Tax Act is
amended by adding the following after
subsection (1):
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| Requirement
to withhold
ceases to
apply
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(1.01) Subsection (1) does not apply to the
2001 and subsequent taxation years.
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| Regulations
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(1.02) The Governor in Council may make
regulations in order to give effect to
subsection (1.01).
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