Report Archive

Blog Archive : March, 2017

Cost Estimate for Bill C-274: An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation)

Bill C-274 was a private member’s bill that sought to facilitate the transfer of small businesses or family farms, or fishing operations, between members of the same family, by amending the Income Tax Act (ITA). It would have allowed owners and buyers in the same family to enjoy the same rights and privileges as those for a transaction between non-related individuals.

The Government's Expenditure Plan for 2017-18

This note examines the federal government’s Expenditure Plan and Main Estimates for 2017-18, which supports the first two appropriation bills that will seek Parliament’s approval for $102 billion.