Substitution of withholding-tax section references expands cross-referenced provisions and fixes an express commencement for the amendment. The amendment substitutes prior cross-references in specified Income-tax Act provisions with an expanded set of withholding and related tax provisions, ... Summary
Substitution of withholding-tax section references expands cross-referenced provisions and fixes an express commencement for the amendment.
The amendment substitutes prior cross-references in specified Income-tax Act provisions with an expanded set of withholding and related tax provisions, thereby aligning those provisions with newly identified withholding-tax sections and indicating an express commencement date for the substitution to take effect.
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