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  1. Income Tax Act and Other Acts and Regulations and Explanatory Notes. Published by The Honourable Chrystia Freeland Deputy Prime Minister and Minister of Finance. February 2022. Notice to the reader: The text in this document is an exact copy of the text found in the PDF version.

  2. XML Full Document: Income Tax Regulations [5468 KB] | PDF Full Document: Income Tax Regulations [7877 KB] Regulations are current to 2024-10-02 and last amended on 2024-07-01.

  3. October 2011: F1-44-2011-eng.pdf (PDF, 756 KB). Request alternate formats To request an alternate format of a publication, complete the Government of Canada Publications email form .

  4. Income Tax Regulations. [Note: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] Short Title. 1 These Regulations may be cited as the Income Tax Regulations. Interpretation. 2 In these Regulations, Act means the Income Tax Act. PART I Tax Deductions. Interpretation.

  5. Explanatory Notes Relating to the Income Tax Act, the Excise Tax Act and Related Acts and Regulations. Published by The Honourable James M. Flaherty, P.C., M.P. Minister of Finance.

  6. Explanatory Notes Relating to the Income Tax Act and Other Legislation. Published by. The Honourable Chrystia Freeland, P.C., M.P. Deputy Prime Minister and Minister of Finance. April 2022. Preface. These explanatory notes describe proposed amendments to the Income Tax Act and other legislation.

  7. Income Tax Regulations. [Note: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] Short Title. 1 These Regulations may be cited as the Income Tax Regulations. Interpretation. 2 In these Regulations, Act means the Income Tax Act. PART I Tax Deductions. Interpretation.

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