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Consolidated Statutes and Regulations Enabling Statute: Income Tax Act Income Tax Regulations (C.R.C., c. 945) Disclaimer: These documents are not the official versions (more). Full Document for Printing [3444K] Regulation current to August 31, 2004 Search: Income Tax Regulations Go to Advanced Search Table of contents (Details)   INCOME TAX REGULATIONS   SHORT TITLE   INTERPRETATION   PART I TAX DEDUCTIONS   PART II INFORMATION RETURNS   PART III ANNUITIES AND LIFE INSURANCE POLICIES   PART IV TAXABLE INCOME EARNED IN A PROVINCE BY A CORPORATION   PART V NON-RESIDENT-OWNED INVESTMENT CORPORATIONS   PART VI ELECTIONS   PART VII LOGGING TAXES ON INCOME   PART VIII NON-RESIDENT TAXES   PART IX   PART X ELECTIONS IN RESPECT OF DECEASED TAXPAYERS   PART XI CAPITAL COST ALLOWANCES   DIVISION I DEDUCTIONS ALLOWED   DIVISION II SEPARATE CLASSES   DIVISION III PROPERTY RULES   DIVISION IV INCLUSIONS IN AND TRANSFERS BETWEEN CLASSES   DIVISION V INTERPRETATION   DIVISION VI CLASSES PRESCRIBED   DIVISION VII   DIVISION VIII DETERMINATION OF VISCOSITY AND DENSITY   PART XII RESOURCE AND PROCESSING ALLOWANCES   PART XIII ELECTIONS IN RESPECT OF TAXPAYERS CEASING TO BE RESIDENT IN CANADA   PART XIV INSURANCE BUSINESS POLICY RESERVES   DIVISION 1 POLICY RESERVES   DIVISION 2 POLICY RESERVES FOR PRE-1996 POLICIES   DIVISION 3 SPECIAL RULES   DIVISION 4 POLICY RESERVES FOR POST-1995 POLICIES   DIVISION 5 INTERPRETATION   PART XV PROFIT SHARING PLANS   DIVISION I EMPLOYEES PROFIT SHARING PLANS   DIVISION II DEFERRED PROFIT SHARING PLANS   DIVISION III ELECTIONS IN RESPECT OF CERTAIN SINGLE PAYMENTS   PART XVI PRESCRIBED COUNTRIES   PART XVII CAPITAL COST ALLOWANCES, FARMING AND FISHING   DIVISION I DEDUCTIONS ALLOWED   DIVISION II MAXIMUM DEDUCTIONS   DIVISION III PROPERTY NOT INCLUDED   DIVISION IV INTERPRETATION   DIVISION V APPLICATION OF THIS PART   PART XVIII INVENTORIES   PART XIX INVESTMENT INCOME TAX   PART XX POLITICAL CONTRIBUTIONS   PART XXI ELECTIONS IN RESPECT OF SURPLUSES   PART XXII SECURITY INTERESTS   PART XXIII PRINCIPAL RESIDENCES   PART XXIV INSURERS   PART XXV SPECIAL T1 TAX TABLE FOR INDIVIDUALS   PART XXVI INCOME EARNED IN A PROVINCE BY AN INDIVIDUAL   PART XXVII GROUP TERM LIFE INSURANCE BENEFITS   PART XXVIII ELECTIONS IN RESPECT OF ACCUMULATING INCOMES OF TRUSTS   PART XXIX SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT   PART XXX COMMUNICATION OF INFORMATION TO PROVINCES   PART XXXI   PART XXXII PRESCRIBED STOCK EXCHANGES AND CONTINGENCY FUNDS   PART XXXIII TAX TRANSFER PAYMENTS   PART XXXIV INTERNATIONAL DEVELOPMENT ASSISTANCE PROGRAMS   PART XXXV RECEIPTS FOR DONATIONS AND GIFTS   PART XXXVI RESERVES FOR SURVEYS   PART XXXVII CHARITABLE FOUNDATIONS   PART XXXVIII SOCIAL INSURANCE NUMBER APPLICATIONS   PART XXXIX MINING TAXES ON INCOME   PART XL BORROWED MONEY COSTS   PART XLI REPRESENTATION EXPENSES   PART XLII VALUATION OF ANNUITIES AND OTHER INTERESTS   PART XLIII INTEREST RATES   PART XLIV PUBLICLY-TRADED SHARES OR SECURITIES   PART XLV ELECTIONS IN RESPECT OF EXPROPRIATION ASSETS   PART XLVI INVESTMENT TAX CREDIT   PART XLVII ELECTION IN RESPECT OF CERTAIN PROPERTY OWNED ON DECEMBER 31, 1971   PART XLVIII STATUS OF CORPORATIONS AND TRUSTS   PART XLIX DEFERRED INCOME PLANS   PART L DEFERRED INCOME PLANS, FOREIGN PROPERTY   PART LI DEFERRED INCOME PLANS, INVESTMENTS IN SMALL BUSINESS   PART LII CANADIAN MANUFACTURING AND PROCESSING PROFITS   PART LIII INSTALMENT BASE   PART LIV DEBTOR'S GAINS ON SETTLEMENT OF DEBTS   PART LV PRESCRIBED PROGRAMS AND BENEFITS   PART LVI PRESCRIBED DISTRIBUTIONS   PART LVII MEDICAL DEVICES AND EQUIPMENT   PART LVIII RETENTION OF BOOKS AND RECORDS   PART LIX FOREIGN AFFILIATES   PART LX PRESCRIBED ACTIVITIES   PART LXI RELATED SEGREGATED FUND TRUSTS   PART LXII PRESCRIBED SECURITIES, SHARES AND DEBT OBLIGATIONS   PART LXIII CHILD TAX BENEFITS   PART LXIV PRESCRIBED DATES   PART LXV PRESCRIBED LAWS   PART LXVI PRESCRIBED ORDER   PART LXVII PRESCRIBED VENTURE CAPITAL CORPORATIONS, LABOUR-SPONSORED VENTURE CAPITAL CORPORATIONS, INVESTMENT CONTRACT CORPORATIONS, QUALIFYING CORPORATIONS AND PRESCRIBED STOCK SAVINGS PLANS   PART LXVIII PRESCRIBED PLANS, ARRANGEMENTS AND CONTRIBUTIONS   PART LXIX PRESCRIBED OFFSHORE INVESTMENT FUND PROPERTIES   PART LXX ACCRUED INTEREST ON DEBT OBLIGATIONS   PART LXXI PRESCRIBED FEDERAL CROWN CORPORATIONS   PART LXXII   PART LXXIII PRESCRIBED AMOUNTS AND AREAS   PARTS LXXIV AND LXXV   PART LXXVI CARVED-OUT PROPERTY EXCLUSION   PART LXXVII PRESCRIBED PRIZES   PART LXXVIII PRESCRIBED PROVINCIAL PENSION PLANS   PART LXXIX PRESCRIBED FINANCIAL INSTITUTIONS   PART LXXX PRESCRIBED RESERVE AMOUNT AND RECOVERY RATE   PART LXXXI TRANSITION FOR FINANCIAL INSTITUTIONS   PART LXXXII PRESCRIBED PROPERTIES AND PERMANENT ESTABLISHMENTS   PART LXXXIII PENSION ADJUSTMENTS, PAST SERVICE PENSION ADJUSTMENTS, PENSION ADJUSTMENT REVERSALS AND PRESCRIBED AMOUNTS   PART LXXXIV RETIREMENT AND PROFIT-SHARING PLANS -- REPORTING AND PROVISION OF INFORMATION   PART LXXXV REGISTERED PENSION PLANS   TABLE   PART LXXXVI TAXABLE CAPITAL EMPLOYED IN CANADA   PART LXXXVII NATIONAL ARTS SERVICE ORGANIZATIONS   PART LXXXVIII DISABILITY-RELATED MODIFICATIONS AND APPARATUS   PART LXXXIX ENTITIES PRESCRIBED WITH RESPECT TO CERTAIN RULES   PART XC FINANCIAL INSTITUTIONS -- PRESCRIBED ENTITIES   SCHEDULE I (ss. 100, 102 and 106) RANGES OF REMUNERATION AND OF TOTAL REMUNERATION   SCHEDULE II (ss. 215, 700, 701, 1100 to 1105, 1205, 1206, 1700, 1704, 3900, 4600, 4601, 5202 and 5204) CAPITAL COST ALLOWANCES   CLASS 1   CLASS 2   CLASS 3   CLASS 4   CLASS 5   CLASS 6   CLASS 7   CLASS 8   CLASS 9   CLASS 10   CLASS 10.1   CLASS 11   CLASS 12   CLASS 13   CLASS 14   CLASS 15   CLASS 16   CLASS 17   CLASS 18   CLASS 19   CLASS 20   CLASS 21   CLASS 22   CLASS 23   CLASS 24   CLASS 25   CLASS 26   CLASS 27   CLASS 28   CLASS 29   CLASS 30   CLASS 31   CLASS 32   CLASS 33   CLASS 34   CLASS 35   CLASS 36   CLASS 37   CLASS 38   CLASS 39   CLASS 40   CLASS 41   CLASS 42   CLASS 43   CLASS 43.1   CLASS 44   SCHEDULE III (s. 1100) CAPITAL COST ALLOWANCES, CLASS 13   SCHEDULE IV (ss. 1100 and 1101) CAPITAL COST ALLOWANCES, CLASS 15   SCHEDULE V (ss. 1100, 1101 and 1104) CAPITAL COST ALLOWANCES, INDUSTRIAL MINERAL MINES   SCHEDULE VI (ss. 1100 and 1101) CAPITAL COST ALLOWANCES, TIMBER LIMITS AND CUTTING RIGHTS   SCHEDULE VII (s. 4400) PUBLICLY-TRADED SHARES OR SECURITIES   SCHEDULE VIII (s. 3503) UNIVERSITIES OUTSIDE CANADA   SCHEDULES IX AND X

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