Policy designed to plug tax revenue leakage caused by non-residents investing in funds and income trusts
Critics say proposed policy will hinder investment
Adjustments to be limited to 10 years
Initiative designed to increase deterrence
A number of other sweeteners help small business
Taxes collected beyond any limitation period will not be reimbursed
Comments due April 30
T3, T5 reporting assistance for investors
Software available at major retailers for first time
Existing taxes remain deductible