Honourable senators, Bill C-49 will include other tax measures, which are as follows: A cash-fl
ow benefit to small businesses by deferring their federal corporate tax instalment payments for January, February and March, 2002, for at least six months without penalty; the allowance of full deductibility for the cost of meals provided to employees at a construction work camp where the employees cannot be
expected to return home each day; and the removing of tax-related impediments to venture capital investment in Canada through the use
...[+++] of partnerships by Canadian pension plans and foreign investors.Honorables sénateurs, le projet de loi C-49 comprend les autres mesures fiscales suivantes. Pour que les petites entreprises bénéficient de liquidités, les acomptes provisionnels d'impôt des sociétés pour janvier, février et mars 2002 seront reportés d'au moins six mois sans pénalité.