Income tax act, annotated

2025 - 77th edition

Volume 1

• Introduction
• Table of Amending Acts
• Table of Proposed Amendments  and Announced Administrative Changes
• Table of Department of Finance Comfort Letters
• Cases of Interest
• Tax Rates and Credits
• Overview Table of Sections: Income Tax Act
• Detailed Table of Sections
• Income Tax Act, Annotated (through s. 180)

• Income Tax Act, Annotated (s. 180.01 to end)
  
• Table of Sections: Income Tax Application Rules
• Income Tax Application Rules
• Income Tax Regulations
  • Table of Sections
  • Parts I to XCVII
  • Schedules I to VII
  • Proclamation Fixing Valuation Days
  • Schedules VIII to X
• Tax Conventions
  • Income Tax Conventions Interpretation Act
  • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
  • Canada–United States (including Technical Explanation)(as amended by Protocols signed in 1983, 1984, 1995, 1997 and 2007)
  • Canada–United States Enhanced Tax Information Exchange Agreement (FATCA)
  • Canada–United Kingdom (as amended by Protocols signed in 1980, 1985, 2003 and 2014)
  • Current Status of Tax Treaties
• Interpretation Act
• Index