Αποτελέσματα Αναζήτησης
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
Tax payable by persons resident in Canada. 2 (1) An income...
- Income Tax Regulations
Income Tax Regulations (C.R.C., c. 945) Full Document: ......
- Related Provisions
— 2006, c. 9, s. 108(4.1) Coming into force. 108 (4.1)...
- Amendments Not In Force
Income Tax Act. 1 - Short Title 2 - PART I - Income Tax 2 -...
- Income Tax Act
Tax payable by persons resident in Canada. 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.
Do you have to file a return? Does Form T1134 have to be filed for a foreign affiliate in each of the following situations? Tracking Interests. If a reporting entity holds a property that is a tracking interest (as defined in subsection 95 (8)), how are they to report this on Form T1134?
An Act to Amend the Canada Elections Act and the Income Tax Act (Bill C-3, assented to 2004-05-14)
Summary. Section 126 of the Act makes a foreign tax credit available to a taxpayer who at any time in a year is a resident of Canada, or in certain limited circumstances is a former resident of Canada. References in this chapter to a year include a taxation year as defined by section 249.
This Chapter discusses the principal residence exemption, which can eliminate or reduce (for income tax purposes) a capital gain on the disposition of a taxpayer’s principal residence. In order for a property to qualify for designation as the taxpayer’s principal residence, he or she must own the property.
8 (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto (a) [Repealed, 2001, c. 17, s. 3(1)]
