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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. 6 - Inclusions. 8 - Deductions. 9 - SUBDIVISION B - Income or Loss from a Business or Property.
- Income Tax Act
Basic Rules. Income for taxation year. 3 The income of a...
- Income Tax Regulations
1900 - PART XIX - Investment Income Tax. 1900 -...
- Related Provisions
Income Tax Act. 1 - Short Title 2 - PART I - Income Tax 2 -...
- Amendments Not In Force
Income Tax Act. 1 - Short Title 2 - PART I - Income Tax 2 -...
- Income Tax Act
(2) Subject to section 31, a taxpayer’s loss for a taxation year from a business or property is the amount of the taxpayer’s loss, if any, for the taxation year from that source computed by applying the provisions of this Act respecting computation of income from that source with such modifications as the circumstances require.
If allowable capital losses are greater than the current year’s taxable capital gains, the net taxable capital gains for the year will be $0, and the difference will become a Net Capital Loss that can be applied against net taxable capital gains in other taxation years. Example: Taxable capital gains $15,000. Allowable capital losses ($20,000) Nil.
In real terms, this means the Agency is responsible for the administration of the Income Tax Act, the Excise Tax Act, and legislation relating to the Canada Pension Plan, Employment Insurance, softwood lumber, and tobacco. The Agency also administers a number of social benefit and tax credit programs on behalf of the federal, provincial ...
Basic Rules. Income for taxation year. 3 The income of a taxpayer for a taxation year for the purposes of this Part is the taxpayer’s income for the year determined by the following rules:
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 Elections Act and the Income Tax Act (Bill C-3, assented to 2004-05-14)
