Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

AMENDMENTS NOT IN FORCE

• — 2017, c. 33, ss. 2(1), (3), (4)

  • • 2 (1) Subsection 10(14) of the Income Tax Act is repealed.

    • (3) Subsection 10(14.1) of the Act, as enacted by subsection (2), is repealed.

    • (4) Subsections (1) and (3) come into force on January 1, 2024.

• — 2017, c. 33, ss. 7(2), (4)

  • • 7 (2) Section 34 of the Act, as amended by subsection (1), is repealed.

    • (4) Subsection (2) comes into force on January 1, 2024.

• — 2018, c. 27, ss. 25(2), (4)

  • • 25 (2) Subsection 233.4(4) of the Act is replaced by the following:

      • Returns respecting foreign affiliates

        (4) A reporting entity for a taxation year or fiscal period shall file with the Minister for the year or period a return in prescribed form in respect of each foreign affiliate of the entity in the year or period within 10 months after the end of the year or period.

    • (4) Subsection (2) applies to taxation years of a taxpayer, and fiscal periods of a partnership, that begin after 2020.