The Minister of Finance has tabled a Notice of Ways and Means Motion to amend the Income Tax Act and the Excise Tax Act to implement several of the outstanding measures from Budget 2018. We expect that this legislation will be tabled as a bill in the House of Commons in the coming days. Notably, the bill also includes a new measure: a refundable tax credit for the Climate Action Incentive Payments under proposed ITA s. 122.8. The full text of the legislation and explanatory notes are available on the Department of Finance website. For IntelliConnect subscribers, the legislation will be found in this evening's news tracker email and will be reflected in the online version of the legislation shortly. Print copies are available for purchase ($29.95) by emailing [email protected] or calling 1.800.268.4522 and asking for Special Report 115H. Update: the legislation has been tabled as a bill in the House of Commons (Bill C-86, Budget Implementation Act, 2018, No. 2).