The only significant difference is that the public policy test that generated quite a lot of controversy and commentary at the time of Bill C-10 is not part of these measures.
On November 5th, 2014. See this statement in context.
On November 5th, 2014. See this statement in context.
November 5th, 2014 / 3:45 p.m.
Director, Tax Legislation, Tax Policy Branch, Department of Finance
The only significant difference is that the public policy test that generated quite a lot of controversy and commentary at the time of Bill C-10 is not part of these measures.
See context to find out what was said next.