In the income tax context, it's not typical to make them on a retroactive basis. My expertise is in income tax, and I can't, off the top of my head, think of a retroactive income tax amendment.
On May 25th, 2023. See this statement in context.
On May 25th, 2023. See this statement in context.
Director General, Legislation, Tax Legislation Division, Tax Policy Branch, Department of Finance
In the income tax context, it's not typical to make them on a retroactive basis. My expertise is in income tax, and I can't, off the top of my head, think of a retroactive income tax amendment.
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