Notice to the reader
The legislative measures below have received Royal Assent.
The following questions and answers are based on proposed measures that were announced in the 2013 budget on March 21, 2013. Please note that these measures will not become law until they have received Royal Assent.
The CRA will continue to communicate tax changes through its Web site, its forms and publications, its phone enquiries services and other communication channels, as the information becomes available.
In the meantime, please consult the Web site of the Department of Finance Canada to find out more.
CRA 2013 Budget News
International Aggressive Tax Avoidance and Tax Evasion
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