Cost Estimate for Bill C-323: An Act to amend the Income Tax Act (rehabilitation of historic property)
Published on October 19, 2017
Cost estimate of Bill C-323, a private member’s bill that seeks to amend the Income Tax Act to create a 20 per cent tax credit for expenses related to rehabilitating a historic property, and to create a tax deduction for the capital cost of property used in the course of such rehabilitation.