Executive summary
On 28 April 2022, Bill C-19, Budget Implementation Act, 2022, No. 1 received first reading in the Canadian House of Commons. Bill C-19 implements the measures contained in the detailed Notice of Ways and Means Motion that was tabled on 26 April 2022 and contains certain tax measures announced in the 2022 federal budget and the 2021 federal budget, as well as various other measures.
This Alert summarizes the proposed measures related to the temporary expansion of immediate ex…