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2015 S.Y.T. 1 (2015)

handle is hein.psc/yukon2015 and id is 1 raw text is: CHAPTER 1I ACT TO AMEND THE INCOME TAX ACT AND THE YUKON CHILD BENEFIT REGULATION (Assented to April 30, 2015) The Commissioner of Yukon, by and with the advice and consent of the Legislative Assembly, enacts as follows PART 1 INCOME TAX ACT AMENDMENTS 1 This Part amends the Income Tax Act. Definitions updated 2 In subsection 1(1) LOI MODIFIANT LA LOI DE L'IMPOT SUR LE REVENU ET LE REGLEMENT SUR LA PRESTATION DU YUKON POUR ENFANTS (sanctionne le 30 avril 2015) Le Commissaire du Yukon, sur 1avis et avec le consentement de 1'Assembl6e 16gislative, 6dicte: PARTIE 1 MODIFICATIONS A LA LOI DE L'IMPOT SUR LE REVENU 1 La pr6sente partie modifie la Loi de l'imp6t sur le revenu. Mise A jour des definitions 2 Le paragraphe 1(1) est modifi6 : (a) the definition taxable income is replaced with the following 'taxable income' and 'taxable income earned in Canada' have the same meanings as in the federal Act; << revenu imposable >> et << revenu imposable gagnd au Canada >>; and (b) the definition taxation year is replaced with the following 'taxation year' has the same meaning as in subsection 249(1) of the federal Act; < annie d'imposition >>. Individual tax rules modified 3(1) In subsection 6(1) (a) the definitions specific percentage and Yukon/federal tax credit conversion rate are a) en remplagant la definition de << revenu imposable >> par ce qui suit: << revenu imposable et revenu imposable gagn6 au Canada S'entendent aux sens de la loi f6ddrale. taxable income and taxable income earned in Canada >>; b) en remplagant la definition d' << anne d'imposition >> par ce qui suit: << anne d'imposition S'entend au sens du paragraphe 249(1) de la loi f6ddrale. taxation year >>. Modification des rigles r~gissant I'imposition des particuliers 3(1) Le paragraphe 6(1) est modifie par: a) abrogation des definitions << taux sp&cifique >> et << taux de conversion des cr6dits STATUTES OF YUKON 2015 CHAPTER 1 CHAPITRE 1 N o a 0 0 CHAPITRE 1 1I LOIS DU YUKON 2015

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