Financial Administration Act (R.S.C., 1985, c. F-11)

Act current to 2016-09-18 and last amended on 2016-07-08. Previous Versions

Meaning of listed tax law

  •  (1) In this section, listed tax law means

  • Marginal note:Tabling of list  — legislative proposals

    (2) The Minister shall table in the House of Commons, on or before the fifth day on which the House of Commons is sitting after October 31 of a particular fiscal year, a list of the specific legislative proposals to amend listed tax laws

    • (a) that the Government publicly announced before April 1 of the fiscal year preceding the particular fiscal year; and

    • (b) that have not been enacted or made before the date of tabling in substantially the same form as the proposal or in a form that reflects consultations and deliberations relating to the proposal.

  • Marginal note:Exception

    (3) The list referred to in subsection (2) shall not include a specific legislative proposal that has been publicly withdrawn by the Government or an announcement of a general intention to develop a specific legislative proposal.

  • Marginal note:Exception

    (4) The obligation to table does not apply in respect of a particular fiscal year if

    • (a) there are no specific legislative proposals to be included in the list referred to in subsection (2); or

    • (b) the fifth day on which the House of Commons is sitting after October 31 of the particular fiscal year is less than 12 months after the last general election.

  • 2014, c. 20, s. 31.
 
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