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Income Tax Act ( R.S.C. 1985, c. 1 (5th Supp.) )
Disclaimer: These documents are not the official versions (more).
Full Document for Printing [5963K]
Act current to August 31, 2004

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Table of Contents (Details)
Bille INCOME TAX ACT
Bille SHORT TITLE
Bille PART I INCOME TAX
Bille DIVISION A LIABILITY FOR TAX
Bille DIVISION B COMPUTATION OF INCOME
Bille DIVISION C COMPUTATION OF TAXABLE INCOME
Bille DIVISION D TAXABLE INCOME EARNED
Bille DIVISION E COMPUTATION OF TAX
Bille DIVISION E.1 MINIMUM TAX
Bille DIVISION F SPECIAL RULES APPLICABLE
Bille DIVISION G DEFERRED AND OTHER SPECIAL INCOME ARRANGEMENTS
Bille DIVISION H EXEMPTIONS
Bille DIVISION I RETURNS, ASSESSMENTS, PAYMENT AND APPEALS
Bille DIVISION J APPEALS TO THE TAX COURT OF CANADA AND THE FEDERAL COURT OF APPEAL
Bille PART I.1 INDIVIDUAL SURTAX
Bille PART I.2 TAX ON OLD AGE SECURITY BENEFITS
Bille PART I.3 TAX ON LARGE CORPORATIONS
Bille PART II TOBACCO MANUFACTURERS' SURTAX
Bille PART II.1 TAX ON CORPORATE DISTRIBUTIONS
Bille PART III ADDITIONAL TAX ON EXCESSIVE ELECTIONS
Bille PART IV TAX ON TAXABLE DIVIDENDS
Bille PART IV.1 TAXES ON DIVIDENDS ON CERTAIN
Bille PART V TAX IN RESPECT OF REGISTERED CHARITIES
Bille PART VI TAX ON CAPITAL OF FINANCIAL INSTITUTIONS
Bille CALCULATION OF CAPITAL TAX
Bille SPECIAL RULES
Bille ADMINISTRATIVE PROVISIONS
Bille PART VI.1 TAX ON CORPORATIONS PAYING
Bille PART VII REFUNDABLE TAX ON CORPORATIONS
Bille PART VIII REFUNDABLE TAX ON CORPORATIONS IN RESPECT OF
Bille PART IX TAX ON DEDUCTION UNDER SECTION 66.5
Bille PART X TAXES ON DEFERRED PROFIT
Bille PART X.1 TAX IN RESPECT OF OVER-CONTRIBUTIONS
Bille PART X.2 TAX IN RESPECT OF REGISTERED INVESTMENTS
Bille PART X.3 LABOUR-SPONSORED VENTURE CAPITAL CORPORATIONS
Bille PART X.4 TAX IN RESPECT OF OVERPAYMENTS
Bille PART X.5 PAYMENTS UNDER REGISTERED
Bille PART XI TAX IN RESPECT OF CERTAIN PROPERTY ACQUIRED
Bille PART XI.1 TAX IN RESPECT OF CERTAIN PROPERTY
Bille PART XI.2 TAX IN RESPECT OF
Bille PART XI.3 TAX IN RESPECT OF
Bille PART XII TAX IN RESPECT OF CERTAIN ROYALTIES, TAXES, LEASE RENTALS, ETC., PAID TO A GOVERNMENT BY A TAX EXEMPT PERSON
Bille PART XII.1 TAX ON CARVED-OUT INCOME
Bille PART XII.2 TAX ON DESIGNATED INCOME OF CERTAIN TRUSTS
Bille PART XII.3 TAX ON INVESTMENT INCOME OF LIFE INSURERS
Bille PART XII.4 TAX ON QUALIFYING ENVIRONMENTAL TRUSTS
Bille PART XII.5 RECOVERY OF LABOUR-SPONSORED FUNDS TAX CREDIT
Bille PART XII.6 TAX ON FLOW-THROUGH SHARES
Bille PART XIII TAX ON INCOME FROM
Bille PART XIII.1 ADDITIONAL TAX ON
Bille PART XIV ADDITIONAL TAX
Bille PART XV ADMINISTRATION AND ENFORCEMENT ADMINISTRATION
Bille COLLECTION
Bille GENERAL
Bille OFFENCES AND PUNISHMENT
Bille PROCEDURE AND EVIDENCE
Bille PART XVI TAX AVOIDANCE
Bille PART XVI.1 TRANSFER PRICING
Bille PART XVII INTERPRETATION
Related Regulations
Bille Income Tax Regulations
Bille Proclamation Fixing Valuation Days

Related Information
Bille Related Instruments Information (from the Consolidated Index of Statutory Instruments)
Bille Coming into Force information (from the Table of Public Statutes and Responsible Ministers)
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