Bill C-48
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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
PART 4
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.
SCHEDULE