The link #1 ... May 2001
The Tax Team of the Civil Code Section of the Department of Justice of Canada is pleased to keep you posted on the latest harmonization news.
S-4:Federal Law - Civil Law Harmonization Act, No 1
Bill S-4 received royal assent on May 10, 2001 and became Chapter 4 of the Statutes of Canada (2001). It will come into force by Order in Council in the days to come. This Act contains inter alia amendments to the Interpretation Act that will apply to all federal legislation including tax laws.
C-22: Income Tax Amendments Act, 2000
Bill C-22 was passed before the House of Commons and is in the process of being passed by the Senate. C-22 contains some harmonization amendments in its first part. Part 2 deals exclusively with harmonization with the Civil Code of Quebec of the following concepts: hypothec, liquidator of the succession, and co-ownership.
Department of Justice published a second collection of studies :
Harmonization of Federal Legislation with the Civil Law of the Province of Quebec and Canadian Bijuralism". The electronic version (CD-ROM) of the
collection is available (quantities are limited). If you wish to receive a
copy, please send your request to Sandra Hassan. Be sure to include
your mailing address.
If you know other people who could be interested in receiving this bulletin, please provide us with their e-mail address.
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