Bill C-410 proposes to amend the Income Tax Act by excluding a campground business from the definition of a specified investment business. The PBO estimates that the measure will lower corporate income tax revenues by $28 million from 2024-25 to 2028-29. The measure is assumed to take effect on April 1, 2025. [PDF](https://distribution-a617274656661637473.pbo-dpb.ca/e96433760c81e6be7d5e80528809156ccaf112a36d2a674cb797f377c456a06c)