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Against the backdrop of a potential election and coming off the heels of unprecedented global fiscal and monetary stimulus, Finance Minister Jim Flaherty delivered the minority conservative government's sixth budget on March 22, 2011 (Budget 2011
On September 23, 2009, the Department of Finance released proposed legislation, draft regulations and explanatory notes relating to changes to the goods and services tax ("GST") levied under the Excise Tax Act (the "ETA"
