Archived - Department of Finance Consults on Draft Tax Legislation

August 29, 2014 – Ottawa, Ontario – Department of Finance

The Department of Finance today released for consultation draft legislative proposals that would implement tax measures from Economic Action Plan 2014.

These proposals include:

Personal Income Tax


Business Income Tax

International Taxation

Other Measures

The draft legislative proposals also include other income tax and sales tax measures that were not included in Economic Action Plan 2014:

References to “Announcement Date” in the draft legislative proposals refer to today’s date. Explanatory notes are included with the draft legislative proposals.

After engaging in consultations on a proposed anti-treaty shopping measure, the Government will instead await further work by the Organisation for Economic Co-operation and Development and the Group of 20 (G-20) in relation to their Base Erosion and Profit Shifting initiative.

Interested parties are invited to provide comments on the draft legislative proposals by September 28, 2014. Please send your comments to or to:

Tax Policy Branch
Department of Finance
90 Elgin Street
Ottawa, Ontario
K1A 0G5

Stéphanie Rubec
Media Relations
Department of Finance

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