This bill is from the 42nd Parliament, 1st session, which ended in September 2019.
Guy Caron NDP
Introduced as a private member’s bill. (These don’t often become law.)
Defeated, as of Feb. 8, 2017
(This bill did not become law.)
This is from the published bill.
This enactment amends the Income Tax Act in order to provide that, in the case of qualified small business corporation shares and shares of the capital stock of a family farm or fishing corporation, siblings are deemed not to be dealing at arm’s length and to be related, and that, under certain conditions, the transfer of those shares by a taxpayer to the taxpayer’s child or grandchild who is 18 years of age or older is to be excluded from the anti-avoidance rule of section 84.1.
All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.
Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-274s:
Income Tax ActPrivate Members' Business
The Speaker Geoff Regan
The House will now proceed to the taking of the deferred recorded division on the motion at the second reading stage of Bill C-274.
Income Tax ActPrivate Members' Business
The Speaker Geoff Regan
I declare the motion defeated.
It being 6:24 p.m., the House will now proceed to the consideration of private members' business as listed on today's Order Paper.