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Income Tax Act ( 1985, c. 1 (5th Supp.) )
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Full Document for Printing [9169Kb]
Act current to November 10th, 2007
Attention: See coming into force provision and notes, where applicable.
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Table of contents
Income Tax Act
SHORT TITLE
PART I :
INCOME TAX
Division A :
Liability for Tax
Division B :
Computation of Income
Division C :
Computation of Taxable Income
Division D :
Taxable Income Earned in Canada by Non-Residents
Division E :
Computation of Tax
Division E.1 :
Minimum Tax
Division F :
Special Rules Applicable in Certain Circumstances
Division G :
Deferred and Other Special Income Arrangements
Division H :
Exemptions
Division I :
Returns, Assessments, Payment and Appeals
Division J :
Appeals to the Tax Court of Canada and the Federal Court of Appeal
PART I.1 :
INDIVIDUAL SURTAX
PART I.2 :
TAX ON OLD AGE SECURITY BENEFITS
PART I.3 :
TAX ON LARGE CORPORATIONS
PART II :
TOBACCO MANUFACTURERS’ SURTAX
PART II.1 :
TAX ON CORPORATE DISTRIBUTIONS
PART III :
ADDITIONAL TAX ON EXCESSIVE ELECTIONS
PART III.1 :
ADDITIONAL TAX ON EXCESSIVE ELIGIBLE DIVIDEND DESIGNATIONS
PART IV :
TAX ON TAXABLE DIVIDENDS RECEIVED BY PRIVATE CORPORATIONS
PART IV.1 :
TAXES ON DIVIDENDS ON CERTAIN PREFERRED SHARES RECEIVED BY CORPORATIONS
PART V :
TAX AND PENALTIES IN RESPECT OF REGISTERED CHARITIES
PART VI :
TAX ON CAPITAL OF FINANCIAL INSTITUTIONS
Calculation of Capital Tax
Transitional Provisions
Administrative Provisions
PART VI.1 :
TAX ON CORPORATIONS PAYING DIVIDENDS ON TAXABLE PREFERRED SHARES
PART VII :
REFUNDABLE TAX ON CORPORATIONS ISSUING QUALIFYING SHARES
PART VIII :
REFUNDABLE TAX ON CORPORATIONS IN RESPECT OF SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT TAX CREDIT
PART IX :
TAX ON DEDUCTION UNDER SECTION 66.5
PART IX.1 :
TAX ON SIFT PARTNERSHIPS
PART X :
TAXES ON DEFERRED PROFIT SHARING PLANS AND REVOKED PLANS
PART X.1 :
TAX IN RESPECT OF OVER-CONTRIBUTIONS TO DEFERRED INCOME PLANS
PART X.2 :
TAX IN RESPECT OF REGISTERED INVESTMENTS
PART X.3 :
LABOUR-SPONSORED VENTURE CAPITAL CORPORATIONS
PART X.4 :
TAX IN RESPECT OF OVERPAYMENTS TO REGISTERED EDUCATION SAVINGS PLANS
PART X.5 :
PAYMENTS UNDER REGISTERED EDUCATION SAVINGS PLANS
PART XI :
PART XI.1 :
TAX IN RESPECT OF DEFERRED INCOME PLANS AND OTHER TAX EXEMPT PERSONS
PART XI.2 :
TAX IN RESPECT OF DISPOSITIONS OF CERTAIN PROPERTIES
PART XI.3 :
TAX IN RESPECT OF RETIREMENT COMPENSATION ARRANGEMENTS
PART XII :
TAX IN RESPECT OF CERTAIN ROYALTIES, TAXES, LEASE RENTALS, ETC., PAID TO A GOVERNMENT BY A TAX EXEMPT PERSON
PART XII.1 :
TAX ON CARVED-OUT INCOME
PART XII.2 :
TAX ON DESIGNATED INCOME OF CERTAIN TRUSTS
PART XII.3 :
TAX ON INVESTMENT INCOME OF LIFE INSURERS
PART XII.4 :
TAX ON QUALIFYING ENVIRONMENTAL TRUSTS
PART XII.5 :
RECOVERY OF LABOUR-SPONSORED FUNDS TAX CREDIT
PART XII.6 :
TAX ON FLOW-THROUGH SHARES
PART XIII :
TAX ON INCOME FROM CANADA OF NON-RESIDENT PERSONS
PART XIII.1 :
ADDITIONAL TAX ON AUTHORIZED FOREIGN BANKS
PART XIII.2 :
NON-RESIDENT INVESTORS IN CANADIAN MUTUAL FUNDS
PART XIV :
ADDITIONAL TAX ON NON-RESIDENT CORPORATIONS
PART XV :
ADMINISTRATION AND ENFORCEMENT
Administration
Collection
General
Offences and Punishment
Procedure and Evidence
PART XVI :
TAX AVOIDANCE
PART XVI.1 :
TRANSFER PRICING
PART XVII :
INTERPRETATION
Related Information
Amendments not in Force
Related Provisions
Related Regulations
Income Earned in Quebec Income Tax Remission Order, 1982
Income Tax Regulations
Proclamation Fixing Valuation Days
Important Notices
Important Notices
Important Notices