44th Parl. 1st Sess.
September 23, 2022
- This bill, known as Bill C-298, seeks to amend the Income Tax Act in Canada. It aims to address certain avoidance transactions that misuse provisions providing for tax benefits. Specifically, if a transaction would result in a tax benefit that exceeds the actual financial benefit of the transaction to the taxpayer, it would be deemed a misuse of the tax provisions. This bill aims to prevent individuals or businesses from exploiting loopholes in the tax system for their own benefit.
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House Debates
44th Parl. 1st Sess.
Sept. 23, 2022, midnight
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