← Legislation / C-208
C-208PASSEDTAX & FISCALFEDERAL

An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation)

An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation)

Introduced
MAY 24, 2021
Royal assent
JUNE 28, 2021
Latest recorded vote
112 / 66
Official record on parl.caLatest recorded step: Royal assent,

Legislative timeline

  1. 1st—
  2. 2ndFeb 3, 2021
  3. Comm.—
  4. 3rdMay 12, 2021
  5. SenateMay 24, 2021
  6. AssentJun 28, 2021

Bill overview

Bill C-208, “An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation)”, is a federal bill from session 43-2.

It reached second reading on February 3, 2021, third reading on May 12, 2021 and Senate consideration on May 24, 2021. It received royal assent on June 28, 2021.

In the recorded division on May 12, 2021 in the House of Commons, 112 members voted in favour and 66 against; 4 did not vote. In favour: Conservative (77), Bloc Québécois (17), NDP (5), Independent (2) and Green (1). Liberal members split 10 for and 66 against. It is one of 2 recorded divisions linked to this bill.

This overview is written automatically from the registry and vote records on this page and updates when they sync. It describes the bill's path, not its merits.

PLAIN-LANGUAGE SUMMARY

What you need to know

No summary of this bill is available yet. The official record carries only its title; see the sources in the sidebar for the full text.

Vote roll

43th Parliament · May 12, 2021

2 recorded divisions; showing the most recent.

112

Yea

66

Nay

0

Abstain

4

Absent

Don Davies (NDP) — YEAGord Johns (NDP) — YEAHeather McPherson (NDP) — YEAJenny Kwan (NDP) — YEALeah Gazan (NDP) — YEAElizabeth May (GPC) — YEAAlexis Brunelle-Duceppe (BQ) — YEAAndréanne Larouche (BQ) — YEAChristine Normandin (BQ) — YEAClaude DeBellefeuille (BQ) — YEAGabriel Ste-Marie (BQ) — YEALouis Plamondon (BQ) — YEALuc Thériault (BQ) — YEAMarie-Hélène Gaudreau (BQ) — YEAMarilène Gill (BQ) — YEAMario Beaulieu (BQ) — YEAMario Simard (BQ) — YEAMartin Champoux (BQ) — YEAMaxime Blanchette-Joncas (BQ) — YEASébastien Lemire (BQ) — YEAXavier Barsalou-Duval (BQ) — YEAYves Perron (BQ) — YEAYves-François Blanchet (BQ) — YEAAlex Ruff (CPC) — YEAAndrew Scheer (CPC) — YEAArnold Viersen (CPC) — YEABen Lobb (CPC) — YEABernard Généreux (CPC) — YEABlaine Calkins (CPC) — YEABlake Richards (CPC) — YEABob Zimmer (CPC) — YEABrad Redekopp (CPC) — YEABrad Vis (CPC) — YEACheryl Gallant (CPC) — YEAChris Lewis (CPC) — YEAChris Warkentin (CPC) — YEACorey Tochor (CPC) — YEADan Albas (CPC) — ABSENTDan Mazier (CPC) — YEADane Lloyd (CPC) — YEADave Epp (CPC) — YEADean Allison (CPC) — YEADoug Shipley (CPC) — YEAEric Duncan (CPC) — YEAEric Melillo (CPC) — YEAGarnett Genuis (CPC) — YEAGlen Motz (CPC) — YEAGreg McLean (CPC) — YEAGérard Deltell (CPC) — YEAJacques Gourde (CPC) — YEAJames Bezan (CPC) — YEAJamie Schmale (CPC) — YEAJeremy Patzer (CPC) — YEAJohn Barlow (CPC) — YEAJohn Brassard (CPC) — YEAJohn Nater (CPC) — YEAJohn Williamson (CPC) — YEAJoël Godin (CPC) — YEAKelly Block (CPC) — YEAKelly McCauley (CPC) — YEAKerry Diotte (CPC) — YEAKevin Waugh (CPC) — YEAKyle Seeback (CPC) — YEALianne Rood (CPC) — YEALuc Berthold (CPC) — YEAMarc Dalton (CPC) — YEAMark Strahl (CPC) — YEAMel Arnold (CPC) — YEAMichael Barrett (CPC) — YEAMichael Chong (CPC) — YEAMichael Cooper (CPC) — YEAMichael Kram (CPC) — YEAMichelle Rempel Garner (CPC) — YEAMike Lake (CPC) — YEAPat Kelly (CPC) — YEAPhilip Lawrence (CPC) — YEAPierre Paul-Hus (CPC) — YEAPierre Poilievre (CPC) — YEARandy Hoback (CPC) — YEARaquel Dancho (CPC) — YEARichard Bragdon (CPC) — YEARob Moore (CPC) — YEARob Morrison (CPC) — YEARosemarie Falk (CPC) — YEAScot Davidson (CPC) — YEAScott Aitchison (CPC) — YEAScott Reid (CPC) — YEAShannon Stubbs (CPC) — YEAStephanie Kusie (CPC) — YEATako Van Popta (CPC) — YEATamara Jansen (CPC) — YEATed Falk (CPC) — YEATerry Dowdall (CPC) — YEATim Uppal (CPC) — YEATodd Doherty (CPC) — YEATom Kmiec (CPC) — YEATony Baldinelli (CPC) — YEAWarren Steinley (CPC) — YEAZiad Aboultaif (CPC) — YEAAdam van Koeverden (LPC) — NAYAhmed Hussen (LPC) — NAYAlexandra Mendès (LPC) — YEAAli Ehsassi (LPC) — NAYAngelo Iacono (LPC) — NAYAnita Anand (LPC) — NAYAnita Vandenbeld (LPC) — NAYAnju Dhillon (LPC) — NAYAnnie Koutrakis (LPC) — YEAAnthony Housefather (LPC) — NAYBardish Chagger (LPC) — NAYChris Bittle (LPC) — NAYDarren Fisher (LPC) — NAYDavid McGuinty (LPC) — NAYDominic LeBlanc (LPC) — NAYEmmanuella Lambropoulos (LPC) — NAYFayçal El-Khoury (LPC) — NAYFrancis Scarpaleggia (LPC) — NAYFrançois-Philippe Champagne (LPC) — NAYGary Anandasangaree (LPC) — NAYGinette Petitpas Taylor (LPC) — NAYGreg Fergus (LPC) — ABSENTHedy Fry (LPC) — NAYHelena Jaczek (LPC) — NAYIqra Khalid (LPC) — NAYJaime Battiste (LPC) — NAYJames Maloney (LPC) — NAYJean Yip (LPC) — NAYJean-Yves Duclos (LPC) — NAYJoël Lightbound (LPC) — ABSENTJudy A. Sgro (LPC) — NAYJulie Dabrusin (LPC) — NAYJulie Dzerowicz (LPC) — YEAKarina Gould (LPC) — NAYKevin Lamoureux (LPC) — NAYKody Blois (LPC) — NAYManinder Sidhu (LPC) — NAYMarc Miller (LPC) — NAYMarcus Powlowski (LPC) — YEAMarie-France Lalonde (LPC) — NAYMarilyn Gladu (LPC) — YEAMark Gerretsen (LPC) — NAYMatt Jeneroux (LPC) — YEAMike Kelloway (LPC) — YEAMona Fortier (LPC) — NAYMélanie Joly (LPC) — NAYPatricia Lattanzio (LPC) — NAYPatrick Weiler (LPC) — NAYPatty Hajdu (LPC) — NAYPeter Fonseca (LPC) — NAYPeter Fragiskatos (LPC) — YEAPeter Schiefke (LPC) — ABSENTRachel Bendayan (LPC) — NAYRandeep Sarai (LPC) — NAYRon McKinnon (LPC) — NAYRuby Sahota (LPC) — NAYRyan Turnbull (LPC) — NAYSalma Zahid (LPC) — NAYSameer Zuberi (LPC) — NAYSean Casey (LPC) — NAYSean Fraser (LPC) — NAYSerge Cormier (LPC) — YEASherry Romanado (LPC) — NAYSonia Sidhu (LPC) — NAYSteven MacKinnon (LPC) — NAYStéphane Lauzon (LPC) — NAYSukh Dhaliwal (LPC) — NAYTerry Beech (LPC) — NAYTerry Duguid (LPC) — NAYTerry Sheehan (LPC) — NAYTim Louis (LPC) — NAYWayne Long (LPC) — NAYYvan Baker (LPC) — NAYÉlisabeth Brière (LPC) — NAYJonathan Wilkinson (LPC) — NAYJustin Trudeau (LPC) — NAYNathaniel Erskine-Smith (LPC) — YEAShaun Chen (LPC) — NAYSteven Guilbeault (LPC) — NAYAlexandre Boulerice (IND) — YEASimon-Pierre Savard-Tremblay (IND) — YEACathay Wagantall (CPC) — YEARichard Martel (CPC) — YEASpeaker
YeaNayAbstainAbsent

Keep exploring

Other bills from this session

People and places