The Resource Canadian revised federal budget - June 2011

Canadian revised federal budget - June 2011

Label
Canadian revised federal budget - June 2011
Title
Canadian revised federal budget - June 2011
Creator
Subject
Language
eng
Summary
This article examines the budget of Canada of 2011. The Minister of Finance presented his 2011-2012 budget in the House of Commons on 6 June 2011. A prior budget, tabled on 22 March 2011, was not adopted before the dissolution of Parliament. The newly elected majority government tabled a budget that confirms the measures presented in the 22 March budget. The highlights on both the new measures and those confirmed measures of interest to businesses are summarised, including accelerated capital cost allowance for machinery and equipment, Class 43.2 expansion, qualifying environmental trusts extension, treatment of oil sands leases and other oil sands resource property, treatment of development expenses for new oil sands mine, stop loss rules extension, limitation of deferral for corporations using partnerships, review of employee profit sharing plans, AgriInvest program supplement in Quebec, employment insurance premiums one-time credit, simplification of customs tariff, new tariff items, charities, revised donation receipts for return of donated property, and ecoENERGY Retrofit
Citation source
In: Tax planning international review. - London. - Vol. 38 (2011),
http://library.link/vocab/creatorName
  • Dunn, A.W
  • Baker, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • allowances
  • mining industry
  • stop loss rules
  • deferral
  • customs duty
Label
Canadian revised federal budget - June 2011
Instantiates
Publication
Label
Canadian revised federal budget - June 2011
Publication

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