Bill C-48

TABLE OF PROVISIONS

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

SHORT TITLE

1.       Technical Tax Amendments Act, 2012

PART 1

AMENDMENTS IN RESPECT OF OFFSHORE INVESTMENT FUND PROPERTY AND NON-RESIDENT TRUSTS

2–23.       Income Tax Act

24–25.       Income Tax Amendments Act, 2000

26.       Income Tax Conventions Interpretation Act

27–28.       Income Tax Regulations

PART 2

AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: SURPLUS RULES AND OTHER TECHNICAL AMENDMENTS

29–38.       Income Tax Act

39.       Budget and Economic Statement Implementation Act, 2007

40–52.       Income Tax Regulations

53.       Assessments

PART 3

AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: REORGANIZATIONS AND DISTRIBUTIONS AND OTHER TECHNICAL AMENDMENTS

54–77.       Income Tax Act

78–88.       Income Tax Regulations

89–90.       Elections and Assessments

AMENDMENTS TO THE INCOME TAX ACT RELATED TO BIJURALISM

91–168.       Amendments

PART 5

OTHER AMENDMENTS TO THE INCOME TAX ACT AND RELATED LEGISLATION

169–367.       Income Tax Act

368.       An Act to amend the Income Tax Act (natural resources)

369.       Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act

370.       Federal-Provincial Fiscal Arrangements Act

371.       Income Tax Amendments Act, 1997

372–374.       Income Tax Amendments Act, 2000

375.       Keeping Canada’s Economy and Jobs Growing Act

376–412.       Income Tax Regulations

PART 6

MEASURES IN RESPECT OF SALES TAX

413–416.       Excise Tax Act

PART 7

AMENDMENTS IN RESPECT OF TAX AGREEMENTS

417–420.       Federal-Provincial Fiscal Arrangements Act

421–425.       First Nations Goods and Services Tax Act

PART 8

COORDINATING AMENDMENTS

426–427.