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The Income Tax Act is the law that governs the collection of income tax in Canada. It contains the rules for computing income, tax, deductions, credits, exemptions, and other matters related to federal taxation.
- Income Tax Act
Tax payable by persons resident in Canada. 2 (1) An income...
- Income Tax Regulations
Enabling Act: INCOME TAX ACT. Notes : See coming into force...
- Related Provisions
Federal laws of Canada. Income Tax Act. 1 - Short Title 2 -...
- Amendments Not In Force
Federal laws of Canada. Income Tax Act. 1 - Short Title 2 -...
- Income Tax Act
Find the latest legislative proposals and explanatory notes relating to income tax act and other legislation published by the Minister of Finance. This document is an exact copy of the PDF version with some formatting limitations.
The Income Tax Act is the law that governs the collection of income taxes in Canada. It sets out the rules for determining taxable income, tax rates, deductions, credits, and penalties for individuals, corporations, and other taxpayers.
The Income Tax Act is the law that governs the collection of income taxes in Canada. It sets out the rules for determining taxable income, tax rates, deductions, credits, and penalties for individuals, corporations, and other taxpayers.
Personal income tax. File income tax, get the income tax and benefit package, and check the status of your tax refund
CanLII provides access to the current and past versions of the Income Tax Act, the federal statute that governs the taxation of income in Canada. The Act is amended by several enactments that came into force retroactively, which may cause some versions to contain changes that did not occur exactly at the displayed dates.
Canadian federal income taxes, both personal and corporate income taxes, are levied under the provisions of the Income Tax Act. [2] Provincial and territorial income taxes are levied under various provincial statutes.
