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57 Tax Memo 1 (1977)

handle is hein.journals/taxmmo57 and id is 1 raw text is: N 7hw n T i rary No. 57 A PR 1 8 1977 February 1917 I © 1977, Canadian Tax Foundation 19i~ A DI91A9'ENTS This Memo brings together in one publi- cation the activities in the tax field dur- ing 1976 of the federal government and the ten provinces. Included are federal and provincial Budgets, statutory legis- lation and regulations to implement budgetary announcements, and where possible, an explanation of why any budgetary announcements were not pro- ceeded with. Non-budgetary tax devel- opments are also included. For details, commercial and government sources should be consulted. This is the second in the Foundation's series designed to provide information on annual tax developments in Canada. Because the first one, 1975 Tax Devel- opments, was so favourably received, it was decided to make the Memo an annual publication. FEDERAL Budget: Tax Proposals The federal government brought down its 1976-77 Budget on May 25, 1976. The following tax changes were announced. Budget Process The Minister of Finance indicated his belief that the time has come to con- sider whether some of the long-standing traditions that surround the budgetary process should be modified . . . , and requested guidance from the House of Commons and from the public with respect to (1) the strict rule of budgetary secrecy and (2) the parliamentary pro- cedure for consideration of the Budget proposals. He indicated a preference for Budget proposals in the form of Ways and Means Motions that are written in general language rather than in detailed legislative form. Additional copies of this Memo may be obtained at a price of $3.00. ISSN 0576-6230 CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES Digitized from Best Copy Available

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