Table of Contents

Introduction and Summary of Recommendations

1. Capital gains, non-residents and migrants

2. International comparisons

3. Evaluating the current law and policy

4. Committee findings and recommendations for changes in the law

Appendix A: Glossary

Appendix B: The 1985 and 1991 Rulings and the Report of the Auditor General

Appendix C: List of Witnesses

Dissenting Opinion - Bloc Québécois

Dissenting Opinion - Reform Party

Minutes of Proceedings