Английская Википедия:1976 Canadian federal budget
Шаблон:Infobox Government Budget
The Canadian federal budget for fiscal year 1976-1977 was presented by Minister of Finance Donald Stovel Macdonald in the House of Commons of Canada on 25 May 1976.[1]
Background
December 1975 Ministerial Statement
On 18 December 1975 Donald Macdonald announced a temporary 10% surtax on taxes above $8,000. The surtax only applied to the 1976 taxation year and was enacted on 24 February 1977.Шаблон:Sfn[2]
Taxes
Personal income taxes
The budget announced that taxpayers will be able to transfer their RHOSP savings from one plan to another, for instance to select a plan with a better rate of return.Шаблон:Sfn
The maximum deduction for RPPs is increased to $3,500.Шаблон:Sfn For RRSPs the limit is increased to $5,500 per year.Шаблон:Sfn
Maximum deduction for child care expenses is increased to $1,000 by child (from $500) and capped to $4,000 by family (increased from $2,000).Шаблон:Sfn
References
Official documents
Budget documents
Enacted legislations