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  1. Regulations are current to 2024-10-02 and last amended on 2024-07-01. Previous Versions. Enabling Act: INCOME TAX ACT. Notes : See coming into force provision and notes, where applicable. Shaded provisions are not in force. Help. Search within these regulations:

  2. Income Tax Regulations. [Note: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.]

  3. 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.

  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. laws.justice.gc.ca › eng › regulationsIncome Tax Regulations

    Income Tax Regulations. C.R.C., c. 945. INCOME TAX ACT. ... (6.1) A trust that is deemed by subsection 94(3) of the Act to be resident in Canada for a taxation year for the purposes of computing its income, is deemed, in respect of amounts (other than an exempt amount as defined in subsection 94(1) ...

  6. www.canada.ca › programs › about-canada-revenue-agency-craActs and Regulations - Canada.ca

    List of Acts and Regulations. Canada's Tax Conventions and Treaties (Finance Canada) Forward Regulatory Plan. Targeted Regulatory Reviews. The Canada Revenue Agency participated in the Government of Canada’s 2019-2021 Targeted Regulatory Reviews (Round 2) to identify and address regulatory barriers to economic growth and innovation.

  7. Income Tax Act and Other Legislation Published by The Honourable Chrystia Freeland, P.C., M.P. Deputy Prime Minister and Minister of Finance November 2022

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