The Canadian Government has announced that the Budget Implementation Act, 2017, No. 2 received Royal Assent on 14 December 2017. The Act implements a number of tax measures proposed in the Federal Budget 2017 ({News-2017-03-23/P/2-previous coverage}), as well as certain others. As provided in the legislation summary, the budget income tax measures implemented by the Act include:

• Removing the …