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Income Tax Act ( 1985, c. 1 (5th Supp.) )
Disclaimer: These documents are not the official versions (more).
Act current to November 10th, 2007
Attention: See coming into force provision and notes, where applicable.
 
Table of contents
  1. Income Tax Act
    1. SHORT TITLE
    2. PART I : INCOME TAX
      1. Division A : Liability for Tax
      2. Division B : Computation of Income
      3. Division C : Computation of Taxable Income
      4. Division D : Taxable Income Earned in Canada by Non-Residents
      5. Division E : Computation of Tax
      6. Division E.1 : Minimum Tax
      7. Division F : Special Rules Applicable in Certain Circumstances
      8. Division G : Deferred and Other Special Income Arrangements
      9. Division H : Exemptions
      10. Division I : Returns, Assessments, Payment and Appeals
      11. Division J : Appeals to the Tax Court of Canada and the Federal Court of Appeal
    4. PART I.1 : INDIVIDUAL SURTAX
    5. PART I.2 : TAX ON OLD AGE SECURITY BENEFITS
    6. PART I.3 : TAX ON LARGE CORPORATIONS
    7. PART II : TOBACCO MANUFACTURERS’ SURTAX
    8. PART II.1 : TAX ON CORPORATE DISTRIBUTIONS
    9. PART III : ADDITIONAL TAX ON EXCESSIVE ELECTIONS
    10. PART III.1 : ADDITIONAL TAX ON EXCESSIVE ELIGIBLE DIVIDEND DESIGNATIONS
    11. PART IV : TAX ON TAXABLE DIVIDENDS RECEIVED BY PRIVATE CORPORATIONS
    12. PART IV.1 : TAXES ON DIVIDENDS ON CERTAIN PREFERRED SHARES RECEIVED BY CORPORATIONS
    13. PART V : TAX AND PENALTIES IN RESPECT OF REGISTERED CHARITIES
    14. PART VI : TAX ON CAPITAL OF FINANCIAL INSTITUTIONS
      1. Calculation of Capital Tax
      2. Transitional Provisions
      3. Administrative Provisions
    16. PART VI.1 : TAX ON CORPORATIONS PAYING DIVIDENDS ON TAXABLE PREFERRED SHARES
    17. PART VII : REFUNDABLE TAX ON CORPORATIONS ISSUING QUALIFYING SHARES
    18. PART VIII : REFUNDABLE TAX ON CORPORATIONS IN RESPECT OF SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT TAX CREDIT
    19. PART IX : TAX ON DEDUCTION UNDER SECTION 66.5
    20. PART IX.1 : TAX ON SIFT PARTNERSHIPS
    21. PART X : TAXES ON DEFERRED PROFIT SHARING PLANS AND REVOKED PLANS
    22. PART X.1 : TAX IN RESPECT OF OVER-CONTRIBUTIONS TO DEFERRED INCOME PLANS
    23. PART X.2 : TAX IN RESPECT OF REGISTERED INVESTMENTS
    24. PART X.3 : LABOUR-SPONSORED VENTURE CAPITAL CORPORATIONS
    25. PART X.4 : TAX IN RESPECT OF OVERPAYMENTS TO REGISTERED EDUCATION SAVINGS PLANS
    26. PART X.5 : PAYMENTS UNDER REGISTERED EDUCATION SAVINGS PLANS
    27. PART XI :
    28. PART XI.1 : TAX IN RESPECT OF DEFERRED INCOME PLANS AND OTHER TAX EXEMPT PERSONS
    29. PART XI.2 : TAX IN RESPECT OF DISPOSITIONS OF CERTAIN PROPERTIES
    30. PART XI.3 : TAX IN RESPECT OF RETIREMENT COMPENSATION ARRANGEMENTS
    31. PART XII : TAX IN RESPECT OF CERTAIN ROYALTIES, TAXES, LEASE RENTALS, ETC., PAID TO A GOVERNMENT BY A TAX EXEMPT PERSON
    32. PART XII.1 : TAX ON CARVED-OUT INCOME
    33. PART XII.2 : TAX ON DESIGNATED INCOME OF CERTAIN TRUSTS
    34. PART XII.3 : TAX ON INVESTMENT INCOME OF LIFE INSURERS
    35. PART XII.4 : TAX ON QUALIFYING ENVIRONMENTAL TRUSTS
    36. PART XII.5 : RECOVERY OF LABOUR-SPONSORED FUNDS TAX CREDIT
    37. PART XII.6 : TAX ON FLOW-THROUGH SHARES
    38. PART XIII : TAX ON INCOME FROM CANADA OF NON-RESIDENT PERSONS
    39. PART XIII.1 : ADDITIONAL TAX ON AUTHORIZED FOREIGN BANKS
    40. PART XIII.2 : NON-RESIDENT INVESTORS IN CANADIAN MUTUAL FUNDS
    41. PART XIV : ADDITIONAL TAX ON NON-RESIDENT CORPORATIONS
    42. PART XV : ADMINISTRATION AND ENFORCEMENT
      1. Administration
      2. Collection
      3. General
      4. Offences and Punishment
      5. Procedure and Evidence
    44. PART XVI : TAX AVOIDANCE
    45. PART XVI.1 : TRANSFER PRICING
    46. PART XVII : INTERPRETATION

Related Information
  1. Amendments not in Force
  2. Related Provisions

Related Regulations
  1. Income Earned in Quebec Income Tax Remission Order, 1982
  2. Income Tax Regulations
  3. Proclamation Fixing Valuation Days

Last updated: 2007-11-23
Last updated: 2007-11-23
Last updated: 2007-11-23
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