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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
1900 - PART XIX - Investment Income Tax. 1900 -...
- Related Provisions
7 For the purpose of subsection 164(1.6) of the Income Tax...
- Amendments Not In Force
Income Tax Act. 1 - Short Title 2 - PART I - Income Tax 2 -...
- Income Tax Act
Find the latest legislative proposals and explanatory notes relating to the Income Tax Act and other tax-related legislation in Canada. This document is updated by the Minister of Finance and published in February 2022.
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.
Find out the proposed changes to the Income Tax Act and Income Tax Regulations, including the new tax-free first home savings account, the home buyers' tax credit, and the medical expense tax credit for surrogacy and other expenses. See the explanatory notes for each clause and the effective dates of the amendments.
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.
Automatically cross-referenced and annotated version of the Income Tax Act: An Act respecting income taxes.
