How Canada’s Budget Law Affects Canada-US Tax Comparisons
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How Canada’s Budget Law Affects Canada-US Tax Comparisons
This third piece of a series comparing Canada and US individual and business tax rules analyzes how Canada’s Nov.4 federal budget provisions affect the comparisons of Canada’s tax rules to their US counterparts. Draft legislation (Bill C-15 issued on Nov. 18 ) reflects some of the budget proposals and the balance will be dealt with in subsequent legislation, and tax changes are generally prospective not retroactive.
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