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Table of Contents. Income Tax Act. 1 - Short Title. 2 - PART I - Income Tax. 2 - DIVISION A - Liability for Tax. 3 - DIVISION B - Computation of Income. 3 - Basic Rules. 5 - SUBDIVISION A - Income or Loss from an Office or Employment. 5 - Basic Rules.
- Income Tax Act
at any time in the year or a previous year, an income tax...
- 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
2 (1) An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year. Marginal note: Taxable income (2) The taxable income of a taxpayer for a taxation year is the taxpayer’s income for the year plus the additions and minus the deductions permitted ...
at any time in the year or a previous year, an income tax shall be paid, as required by this Act, on the person’s taxable income earned in Canada for the year determined in accordance with Division D. [NOTE: Application provisions are not included in the consolidated text. see relevant amending Acts and regulations.]
Automatically cross-referenced and annotated version of the Income Tax Act: An Act respecting income taxes.
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.
An Act to amend the Canada Labour Code, the Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act (Bill C-4, assented to 2017-06-19)
21 Οκτ 2020 · Income tax -- Law and legislation -- Canada, Income tax -- Canada, Income tax, Income tax -- Law and legislation, Canada Publisher Toronto, ON : CCH Canadian Collection internetarchivebooks; printdisabled; inlibrary Contributor Internet Archive Language English Item Size 7.5G
