This measure is effective for 2019 and
subsequent taxation years (when contributions to the enhanced portion of the QPP will begin to be phased in).
The Budget proposes for 2015 and
subsequent taxation years to amend the penalty for repeated failure to report income.
Not exact matches
The change comes into effect for the 2015
taxation year and
subsequent years.
Contributions made in the first 60 days of the
year can be applied against the previous
taxation year or in any
subsequent year.