In this article, Shane Onufrechuk – Senior Tax Advisor at Davis LLP – identifies some of the more "unexpected and unusual elements" in Finance Canada's 947-page Notice of Ways and Means Motion that are "likely to affect the provision of future income tax advice."
This article originally appeared in the February/March 2013 issue of Beyond Numbers, published by the Chartered Accountants of British Columbia. It has been reproduced here with the publisher's permission.