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Draft Regulations and Explanatory Notes Relating to Income Tax
September 2004
Notice to the reader:
The text in this document is an exact copy of the text found in the PDF and WordPerfect versions. However, the software used to produce this version cannot fully reproduce the underlining and sidebar features found in the other formats.
- Adobe Acrobat Version (396,605 bytes).
Related documents:
- Minister of Finance Releases Draft Income Tax Amendments Implementing Budget 2004 Measures (News Release 2004-051).
- Legislative Proposals Relating to Income Tax.
Table of Contents
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| Clause in Legislation | Section of the Income Tax Act | Topic |
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| Income Tax Act | ||
| 1 | 53 | Amounts to be Deducted in Computing ACB |
| 2 | 64 | Disability Supports Deduction |
| 3 | 67.6 | Non-Deductibility of Fines and Penalties |
| 4 | 104 | Designation in Respect of Taxable Capital Gains |
| 5 | 110 | Canadian Forces Personnel and Police |
| 6 | 110.1 | Charitable Donations Deduction Where Control Acquired |
| 7 | 111 | Carry-Forward Period for Business Losses |
| 8 | 115 | Non-Resident’s Taxable Income in Canada |
| 9 | 117.1 | Indexation – Annual Adjustment |
| 10 | 118.1 | Direct Designations – Insurance Proceeds, RRSPs and RRIFs |
| 11 | 118.2 | Medical Expense Credit |
| 12 | 118.6 | Education Tax Credit |
| 13 | 122.51 | Refundable Medical Expense Supplement |
| 14 | 126 | Carry-Forward Period for Unused Foreign Tax Credits |
| 15 | 127 | Flow-Through Mining Expenditure |
| 16 | 127.1 | Refundable ITC – Associated CCPCs |
| 17 | 131 | Mutual Fund Corporations |
| 18 | 132 | Mutual Fund Trusts |
| 19 | 135 | Patronage Dividends |
| 20 | 149.1 | Charities |
| 21 | 152 | Reassessment With Taxpayer’s Consent |
| 22 | 164 | Refunds |
| 23 | 168 | Registered Charities |
| 24 | 172 | Appeal From Refusal to Register, Revocation of Registration etc. |
| 25 | 180 | Appeals to Federal Court of Appeal |
| 26 | 186 | Carry-Forward Period for Business Losses |
| 27 | Part V | Tax and Penalties in Respect of Registered Charities |
| 28 | 188 | Tax and Penalties in Respect of Registered Charities |
| 29 | 188.1 188.2 |
Penalties Applicable to Charities |
| 30 | 189 | Revoked Charity to File Returns |
| 31 | 211.1 | Carry-Forward Period for Taxable Canadian Life Investment Losses |
| 32 | 218.3 | Non-Resident Investors inCanadian Mutual Funds |
| 33 | 220 | Waiver of Penalty or Interest |
| 34 | 225.1 | Collection Restrictions |
| 35 | 241 | Disclosure of Information – Registered Charities |
| 36 | 245 | General Anti-Avoidance Rule |
| 37 | 247 | Transfer Pricing |
| 38 | 251.1 | Affiliated Persons Rules and Trusts |
| 39 | 256 | Acquisition of Control |
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| Budget Implementation Act, 2003 | ||
| 40 | 125 | Small Business Deduction |
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| Bank Act | ||
| 41 and 42 | Notices to Financial Institutions: Banks and Authorized Foreign Banks | |
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| Cooperative Credit Associations Act | ||
| 43 | Notices to Financial Institutions: Cooperative Credit Associations | |
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| Income Tax Conventions Interpretation Act | ||
| 44 | 245 | Application of Section 245 of the Income Tax Act |
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| Tax Court of Canada Act | ||
| 45 | 188.2 | Postponements of Suspensions to Issue Tax Receipts |
| 46 | 188.2 | Appeals re Suspensions of Authority to Issue Tax Receipts Under the Income Tax Act |
| 47 | 188.2 | Extension of Time and Postponements of Suspensions |
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| Trust and Loan Companies Act | ||
| 48 | Notices to Financial Institutions: Trust and Loan Companies | |
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| Draft Amendments to the Income Tax Regulations | ||
| Appendix A | Part XI – Capital Cost Allowance | |
| Appendix B | Part LVII – Medical Devices And Equipment | |
| Appendix C | Part LXXIII – Prescribed Amounts | |
| Appendix D | Part LXXIV – Prescribed Missions | |
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| Last Updated: 2005-11-04 |
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