Tax memo: August 27, 2010 Draft Legislation Implements 2010 Budget Proposals and Other Previously Announced Measures

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On August 27, 2010, Canada’s Department of Finance released draft legislation to implement the remaining 2010 federal budget proposals as well as other previously announced tax initiatives. Comments on the draft legislation must be submitted to Finance by September 27, 2010. This Tax memo discusses measures included in the draft legislation that affect the following topics:

  • Non-resident trust and offshore investment funds
  • Specified Investment Flow-Throughs
  • Specified Leasing Property
  • Employee Stock Options
  • Registered Charities
  • Foreign Tax Credit Generators
  • Foreign Affiliates