Income Tax Act, RSC 1985, c 1 (5th Supp) | Federal Statutes / Lois fédérales

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  1 Short Title
  
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PART I — Income Tax

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  DIVISION A — Liability for Tax
  
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    2(1) Tax payable by persons resident in Canada
    
    s. 2(1)
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    2(2) Taxable income
    
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    2(3) Tax payable by non-resident persons
    
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  DIVISION B — Computation of Income
  
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    Basic Rules
    
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      3 Income for taxation year
      
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      4(1) Income or loss from a source or from sources in a place
      
      s. 4(1)
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      4(2) Idem
      
      s. 4(2)
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      4(3) Deductions applicable
      
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    SUBDIVISION A — Income or Loss from an Office or Employment
    
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      Basic Rules
      
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        5(1) Income from office or employment
        
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        5(2) Loss from office or employment
        
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      Inclusions
      
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        6(1) Amounts to be included as income from office or employment
        
        s. 6(1)
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        6(1.1) Parking cost
        
        s. 6(1.1)
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        6(1.2) Deeming rule — amount received
        
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        6(2) Reasonable standby charge
        
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        6(2.1) Automobile salesperson
        
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        6(2.2) COVID-19 — automobile operating expense benefit
        
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        6(2.3) COVID-19 — reasonable standby charge
        
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        6(3) Payments by employer to employee
        
        s. 6(3)
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        6(3.1) Amount receivable for covenant
        
        s. 6(3.1)
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        6(4) Group term life insurance
        
        s. 6(4)
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        6(6) Employment at special work site or remote location
        
        s. 6(6)
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        6(7) Cost of property or service
        
        s. 6(7)
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        6(8) GST rebates re costs of property or service
        
        s. 6(8)
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        6(9) Amount in respect of interest on employee debt
        
        s. 6(9)
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        6(10) Contributions to an employee benefit plan
        
        s. 6(10)
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        6(11) Salary deferral arrangement
        
        s. 6(11)
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        6(12) Idem
        
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        6(13) Application
        
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        6(14) Part of plan or arrangement
        
        s. 6(14)
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        6(15) Forgiveness of employee debt
        
        s. 6(15)
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        6(15.1) Forgiven amount
        
        s. 6(15.1)
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        6(16) Disability-related employment benefits
        
        s. 6(16)
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        6(17) Definitions
        
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        6(18) Group disability benefits — insolvent insurer
        
        s. 6(18)
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        6(19) Benefit re housing loss
        
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        6(20) Benefit re eligible housing loss
        
        s. 6(20)
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        6(21) Housing loss
        
        s. 6(21)
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        6(22) Eligible housing loss
        
        s. 6(22)
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        6(23) Employer-provided housing subsidies
        
        s. 6(23)
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        7(1) Agreement to issue securities to employees
        
        s. 7(1)
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        7(1.1) Employee stock options
        
        s. 7(1.1)
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        7(1.11) Non-arm’s length relationship with trusts
        
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        7(1.3) Order of disposition of securities
        
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        7(1.31) Disposition of newly acquired security
        
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        7(1.4) Exchange of options
        
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        7(1.5) Rules where securities exchanged
        
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        7(1.6) Emigrant
        
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        7(1.7) Rights ceasing to be exercisable
        
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        7(2) Securities held by trustee
        
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        7(3) Special provision
        
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        7(4) Application of s. (1)
        
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        7(5) Non-application of this section
        
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        7(6) Sale to trustee for employees
        
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        7(7) Definitions
        
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        7(16) Prescribed form for deferral
        
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      Deductions
      
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        8(1) Deductions allowed
        
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        8(2) General limitation
        
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        8(4) Meals
        
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        8(5) Dues not deductible
        
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        8(6) Apprentice mechanics
        
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        8(6.1) Eligible tool of tradesperson
        
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        8(7) Cost of tool
        
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        8(9) Presumption
        
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        8(10) Certificate of employer
        
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        8(11) Goods and services tax
        
        s. 8(11)
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        8(12) Forfeiture of securities by employee
        
        s. 8(12)
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        8(13) Work space in home
        
        s. 8(13)
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        8(14) Labour mobility deduction — interpretation
        
        s. 8(14)
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    SUBDIVISION B — Income or Loss from a Business or Property
    
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      Basic Rules
      
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        9(1) Income
        
        s. 9(1)
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        9(2) Loss
        
        s. 9(2)
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        9(3) Gains and losses not included
        
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        10(1) Valuation of inventory
        
        s. 10(1)
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        10(1.01) Adventures in the nature of trade
        
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        10(1.1) Certain expenses included in cost
        
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        10(2) Continuation of valuation
        
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        10(2.1) Methods of valuation to be the same
        
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        10(3) Incorrect valuation
        
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        10(4) Fair market value
        
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        10(5) Inventory
        
        s. 10(5)
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        10(6) Artistic endeavour
        
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        10(7) Value in later years
        
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        10(8) Definition of business that is an individual’s artistic endeavour
        
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        10(9) Transition
        
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        10(10) Loss restriction event
        
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        10(11) Loss restriction event
        
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        10(12) Removing property from inventory
        
        s. 10(12)
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        10(13) Adding property to inventory
        
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        10(15) Derivatives
        
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        10.1(1) Mark-to-market election
        
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        10.1(2) Revocation
        
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        10.1(3) Subsequent election
        
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        10.1(4) Application
        
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        10.1(5) Definition of eligible derivative
        
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        10.1(6) Deemed disposition
        
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        10.1(7) Election year — gains and losses
        
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        10.1(8) Default realization method
        
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        10.1(9) Interpretation
        
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        11(1) Proprietor of business
        
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        11(2) Reference to “taxation year”
        
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      Inclusions
      
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        12(1) Income inclusions
        
        s. 12(1)
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        12(2) Interpretation
        
        s. 12(2)
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        12(2.01) No deferral of section 9 income under paragraph (1)(g)
        
        s. 12(2.01)
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        12(2.02) Source of income
        
        s. 12(2.02)
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        12(2.1) Receipt of inducement, reimbursement, etc.
        
        s. 12(2.1)
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        12(2.2) Deemed outlay or expense
        
        s. 12(2.2)
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        12(3) Interest income
        
        s. 12(3)
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        12(4) Interest from investment contract
        
        s. 12(4)
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        12(4.1) Impaired debt obligations
        
        s. 12(4.1)
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        12(9) Deemed accrual
        
        s. 12(9)
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        12(9.1) Exclusion of proceeds of disposition
        
        s. 12(9.1)
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        12(10.1) Income from R.H.O.S.P
        
        s. 12(10.1)
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        12(10.2) NISA receipts
        
        s. 12(10.2)
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        12(10.3) Amount credited or added not included in income
        
        s. 12(10.3)
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        12(10.4) Acquisition of control — corporate NISA Fund No. 2
        
        s. 12(10.4)
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        12(11) Definitions
        
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        12(12) Flipped property — deemed business
        
        s. 12(12)
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        12(13) Definition of flipped property
        
        s. 12(13)
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        12(14) Flipped property — loss denial
        
        s. 12(14)
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        12.1 Cash bonus on Canada Savings Bonds
        
        s. 12.1
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        12.2(1) Amount to be included
        
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        12.2(5) Idem
        
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        12.2(8) Deemed acquisition of interest in annuity
        
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        12.2(10) Riders
        
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        12.2(11) Definitions
        
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        12.2(12) Application of ss. 138(12) and 148(9)
        
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        12.2(13) Application of s. 148(10)
        
        s. 12.2(13)
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        12.3
        
        s. 12.3
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        12.4 Bad debt inclusion
        
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        12.5(1) Definitions
        
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        12.5(2) Transition year income inclusion
        
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        12.5(3) Transition year income deduction reversal
        
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        12.5(4) Winding-up
        
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        12.5(5) Amalgamations
        
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        12.5(6) Application of subsection (7)
        
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        12.5(7) Transfer of insurance business
        
        s. 12.5(7)
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        12.5(8) Ceasing to carry on business
        
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        12.5(9) Ceasing to exist
        
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        12.6(1) Definitions
        
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        12.6(2) Where subsection (3) applies
        
        s. 12.6(2)
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        12.6(3) Income inclusion
        
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        12.6(4) Deemed excess
        
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        12.7(1) Hybrid mismatch arrangements — definitions
        
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        12.7(2) Secondary rule — conditions for application
        
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        12.7(3) Secondary rule — consequences
        
        s. 12.7(3)
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        13(1) Recaptured depreciation
        
        s. 13(1)
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        13(2) Recapture — Class 10.1 Passenger Vehicle
        
        s. 13(2)
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        13(3) “Taxation year”, “year” and “income” of individual
        
        s. 13(3)
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        13(4) Exchanges of property
        
        s. 13(4)
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        13(4.01) COVID — time not counted
        
        s. 13(4.01)
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        13(4.1) Replacement for a former property
        
        s. 13(4.1)
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        13(4.2) Election — limited period franchise, concession or license
        
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        13(4.3) Effect of election
        
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        13(5) Reclassification of property
        
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        13(5.1) Rules applicable
        
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        13(5.2) Deemed cost and depreciation
        
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        13(5.3) Deemed recapture
        
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        13(5.4) Idem
        
        s. 13(5.4)
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        13(5.5) Lease cancellation payment
        
        s. 13(5.5)
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        13(6) Misclassified property
        
        s. 13(6)
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        13(7) Rules applicable
        
        s. 13(7)
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        13(7.1) Deemed capital cost of certain property
        
        s. 13(7.1)
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        13(7.2) Receipt of public assistance
        
        s. 13(7.2)
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        13(7.3) Control of corporations by one trustee
        
        s. 13(7.3)
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        13(7.4) Deemed capital cost
        
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        13(7.41) Deemed capital cost
        
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        13(7.42) Timing of deduction
        
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        13(7.5) Deemed capital cost
        
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        13(7.6) Capital expenditures — Classes 59 and 60
        
        s. 13(7.6)
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        13(8) Disposition after ceasing business
        
        s. 13(8)
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        13(9) Meaning of gaining or producing income
        
        s. 13(9)
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        13(10) Deemed capital cost
        
        s. 13(10)
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        13(11) Deduction in respect of property used in performance of duties
        
        s. 13(11)
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        13(12) Application of para. 20(1)(cc)
        
        s. 13(12)
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        13(14) Conversion cost
        
        s. 13(14)
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        13(15) Where s. (1) and Subdivision C do not apply
        
        s. 13(15)
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        13(16) Election concerning vessel
        
        s. 13(16)
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        13(17) Separate prescribed class concerning vessel
        
        s. 13(17)
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        13(18) Reassessments
        
        s. 13(18)
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        13(18.1) Ascertainment of certain property
        
        s. 13(18.1)
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        13(19) Disposition of deposit
        
        s. 13(19)
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        13(20) Idem
        
        s. 13(20)
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        13(21) Definitions
        
        s. 13(21)
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        13(21.1) Disposition of building
        
        s. 13(21.1)
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        13(21.2) Loss on certain transfers
        
        s. 13(21.2)
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        13(24) Loss restriction event
        
        s. 13(24)
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        13(25) Affiliation — subsection (24)
        
        s. 13(25)
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        13(26) Restriction on deduction before available for use
        
        s. 13(26)
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        13(27) Interpretation — available for use
        
        s. 13(27)
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        13(28) Idem
        
        s. 13(28)
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        13(29) Idem
        
        s. 13(29)
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        13(30) Transfers of property
        
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        13(31) Idem
        
        s. 13(31)
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        13(32) Leased property
        
        s. 13(32)
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        13(33) Consideration given for depreciable property
        
        s. 13(33)
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        13(34) Goodwill
        
        s. 13(34)
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        13(35) Outlays not relating to property
        
        s. 13(35)
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        13(36) No addition to goodwill
        
        s. 13(36)
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        13(37) Receipts not relating to property
        
        s. 13(37)
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        13(38) Class 14.1 — transitional rules
        
        s. 13(38)
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        13(39) Class 14.1 — transitional rule
        
        s. 13(39)
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        13(40) Class 14.1 — transitional rule
        
        s. 13(40)
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        13(41) Class 14.1 — transitional rule
        
        s. 13(41)
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        13(42) Class 14.1 — transitional rules
        
        s. 13(42)
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        13(43) Transitional rule
        
        s. 13(43)
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        14
        
        s. 14
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        15(1) Benefit conferred on shareholder
        
        s. 15(1)
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        15(1.1) Conferring of benefit
        
        s. 15(1.1)
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        15(1.2) Forgiveness of shareholder debt
        
        s. 15(1.2)
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        15(1.21) Forgiven amount
        
        s. 15(1.21)
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        15(1.3) Cost of property or service
        
        s. 15(1.3)
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        15(1.4) Interpretation — subsection (1)
        
        s. 15(1.4)
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        15(1.5) Division of corporation under foreign laws
        
        s. 15(1.5)
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        15(2) Shareholder debt
        
        s. 15(2)
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        15(2.1) Meaning of connected
        
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        15(2.11) Pertinent loan or indebtedness
        
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        15(2.12) Late-filed elections
        
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        15(2.13) Penalty for late-filed election
        
        s. 15(2.13)
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        15(2.14) Partnerships
        
        s. 15(2.14)
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        15(2.15) Mergers
        
        s. 15(2.15)
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        15(2.16) Back-to-back arrangement — application
        
        s. 15(2.16)
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        15(2.17) Back-to-back arrangement — consequences
        
        s. 15(2.17)
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        15(2.18) Back-to-back arrangement — conditions for deemed repayment
        
        s. 15(2.18)
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        15(2.19) Back-to-back arrangement — deemed repayment
        
        s. 15(2.19)
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        15(2.191) Negative amounts
        
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        15(2.192) Back-to-back arrangement — definitions
        
        s. 15(2.192)
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        15(2.2) When s. 15(2) not to apply — non-resident persons
        
        s. 15(2.2)
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        15(2.3) When s. 15(2) not to apply – ordinary lending business
        
        s. 15(2.3)
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        15(2.31) Interpretation – partnerships
        
        s. 15(2.31)
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        15(2.4) When s. 15(2) not to apply — certain employees
        
        s. 15(2.4)
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        15(2.5) When s. 15(2) not to apply — certain trusts
        
        s. 15(2.5)
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        15(2.51) When s. 15(2) not to apply — employee ownership trusts
        
        s. 15(2.51)
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        15(2.6) When s. 15(2) not to apply — repayment within one year
        
        s. 15(2.6)
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        15(2.7) Employee of partnership
        
        s. 15(2.7)
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        15(3) Interest or dividend on income bond or debenture
        
        s. 15(3)
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        15(4) Idem, where corporation not resident
        
        s. 15(4)
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        15(5) Automobile benefit
        
        s. 15(5)
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        15(7) Application of ss. (1), (2) and (5)
        
        s. 15(7)
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        15(9) Deemed benefit to shareholder by corporation
        
        s. 15(9)
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        15.1
        
        s. 15.1
      - Select item
        
        15.2
        
        s. 15.2
      - Select item
        
        16(1) Income and capital combined
        
        s. 16(1)
      - Select item
        
        16(2) Obligation issued at discount
        
        s. 16(2)
      - Select item
        
        16(3) Obligation issued at discount
        
        s. 16(3)
      - Select item
        
        16(4) Where s. (1) does not apply
        
        s. 16(4)
      - Select item
        
        16(5) Idem
        
        s. 16(5)
      - Select item
        
        16(6) Indexed debt obligations
        
        s. 16(6)
      - Select item
        
        16(7) Impaired indexed debt obligations
        
        s. 16(7)
      - Select item
        
        16.1(1) Leasing properties
        
        s. 16.1(1)
      - Select item
        
        16.1(2) Assignments and subleases
        
        s. 16.1(2)
      - Select item
        
        16.1(3) Idem
        
        s. 16.1(3)
      - Select item
        
        16.1(4) Amalgamations and windings-up
        
        s. 16.1(4)
      - Select item
        
        16.1(5) Replacement property
        
        s. 16.1(5)
      - Select item
        
        16.1(6) Additional property
        
        s. 16.1(6)
      - Select item
        
        16.1(7) Renegotiation of lease
        
        s. 16.1(7)
      - Select item
        
        17(1) Amount owing by non-resident
        
        s. 17(1)
      - Select item
        
        17(1.1) Amount owing by non-resident
        
        s. 17(1.1)
      - Select item
        
        17(2) Anti-avoidance rule — indirect loan
        
        s. 17(2)
      - Select item
        
        17(3) Exception to anti-avoidance rule — indirect loan
        
        s. 17(3)
      - Select item
        
        17(4) Anti-avoidance rule — loan through partnership
        
        s. 17(4)
      - Select item
        
        17(5) Anti-avoidance rule — loan through trust
        
        s. 17(5)
      - Select item
        
        17(6) Anti-avoidance rule — loan to partnership
        
        s. 17(6)
      - Select item
        
        17(7) Exception
        
        s. 17(7)
      - Select item
        
        17(8) Exception
        
        s. 17(8)
      - Select item
        
        17(8.1) Borrowed money
        
        s. 17(8.1)
      - Select item
        
        17(8.2) Deemed use
        
        s. 17(8.2)
      - Select item
        
        17(9) Exception
        
        s. 17(9)
      - Select item
        
        17(10) Determination of whether related and controlled foreign affiliate status
        
        s. 17(10)
      - Select item
        
        17(11) Determination of whether related
        
        s. 17(11)
      - Select item
        
        17(11.1) Determination of whether persons related
        
        s. 17(11.1)
      - Select item
        
        17(11.2) Back-to-back loans
        
        s. 17(11.2)
      - Select item
        
        17(11.3) Determination of whether persons related
        
        s. 17(11.3)
      - Select item
        
        17(12) Determination of controlled foreign affiliate status
        
        s. 17(12)
      - Select item
        
        17(13) Extended definition of controlled foreign affiliate
        
        s. 17(13)
      - Select item
        
        17(14) Anti-avoidance rule — where rights or shares issued, acquired or disposed of to avoid tax
        
        s. 17(14)
      - Select item
        
        17(15) Definitions
        
        s. 17(15)
      - Select item
        
        17.1(1) Deemed interest income — sections 15 and 212.3
        
        s. 17.1(1)
      - Select item
        
        17.1(2) Acquisition of control
        
        s. 17.1(2)
      - Select item
        
        17.1(3) Tax treaties
        
        s. 17.1(3)
    - Select item
      
      Deductions
      
      s. 18
      - Select item
        
        18(1) General limitations
        
        s. 18(1)
      - Select item
        
        18(2) Limit on certain interest and property tax
        
        s. 18(2)
      - Select item
        
        18(2.1) Where taxpayer member of partnership
        
        s. 18(2.1)
      - Select item
        
        18(2.2) Base level deduction
        
        s. 18(2.2)
      - Select item
        
        18(2.3) Associated corporations
        
        s. 18(2.3)
      - Select item
        
        18(2.4) Failure to file agreement
        
        s. 18(2.4)
      - Select item
        
        18(2.5) Special rules for base level deduction
        
        s. 18(2.5)
      - Select item
        
        18(3) Definitions
        
        s. 18(3)
      - Select item
        
        18(3.1) Costs relating to construction of building or ownership of land
        
        s. 18(3.1)
      - Select item
        
        18(3.2) Included costs
        
        s. 18(3.2)
      - Select item
        
        18(3.3) Completion
        
        s. 18(3.3)
      - Select item
        
        18(3.4) Where s. (3.1) does not apply
        
        s. 18(3.4)
      - Select item
        
        18(3.5) Idem
        
        s. 18(3.5)
      - Select item
        
        18(3.6) Undue delay
        
        s. 18(3.6)
      - Select item
        
        18(3.7) Commencement of footings
        
        s. 18(3.7)
      - Select item
        
        18(4) Limitation on deduction of interest
        
        s. 18(4)
      - Select item
        
        18(5) Definitions
        
        s. 18(5)
      - Select item
        
        18(5.1) Specified shareholder or specified beneficiary
        
        s. 18(5.1)
      - Select item
        
        18(5.2) Specified shareholder or specified beneficiary
        
        s. 18(5.2)
      - Select item
        
        18(5.3) Property used in business — cost attribution
        
        s. 18(5.3)
      - Select item
        
        18(5.4) Rules — trust income
        
        s. 18(5.4)
      - Select item
        
        18(6) Back-to-back loan arrangement
        
        s. 18(6)
      - Select item
        
        18(6.1) Back-to-back loan arrangement
        
        s. 18(6.1)
      - Select item
        
        18(7) Partnership debts and property
        
        s. 18(7)
      - Select item
        
        18(8) Exception — foreign accrual property income
        
        s. 18(8)
      - Select item
        
        18(9) Limitation respecting prepaid expenses
        
        s. 18(9)
      - Select item
        
        18(9.01) Group term life insurance
        
        s. 18(9.01)
      - Select item
        
        18(9.02) Application of subsection (9) to insurers
        
        s. 18(9.02)
      - Select item
        
        18(9.1) Penalties, bonuses and rate-reduction payments
        
        s. 18(9.1)
      - Select item
        
        18(9.2) Interest on debt obligations
        
        s. 18(9.2)
      - Select item
        
        18(9.3) Interest on debt obligations
        
        s. 18(9.3)
      - Select item
        
        18(9.4) Idem
        
        s. 18(9.4)
      - Select item
        
        18(9.5) Idem
        
        s. 18(9.5)
      - Select item
        
        18(9.6) Idem
        
        s. 18(9.6)
      - Select item
        
        18(9.7) Idem
        
        s. 18(9.7)
      - Select item
        
        18(9.8) Idem
        
        s. 18(9.8)
      - Select item
        
        18(10) Employee benefit plan
        
        s. 18(10)
      - Select item
        
        18(11) Limitation
        
        s. 18(11)
      - Select item
        
        18(12) Work space in home
        
        s. 18(12)
      - Select item
        
        18(13) When s. (15) applies to money lenders
        
        s. 18(13)
      - Select item
        
        18(14) When s. (15) applies to adventurers in trade
        
        s. 18(14)
      - Select item
        
        18(15) Loss on certain properties
        
        s. 18(15)
      - Select item
        
        18(16) Deemed identical property
        
        s. 18(16)
      - Select item
        
        18(17) Definitions
        
        s. 18(17)
      - Select item
        
        18(18) Application of subsection (19)
        
        s. 18(18)
      - Select item
        
        18(19) Straddle losses
        
        s. 18(19)
      - Select item
        
        18(20) Exceptions
        
        s. 18(20)
      - Select item
        
        18(21) Application
        
        s. 18(21)
      - Select item
        
        18(22) Different taxation years
        
        s. 18(22)
      - Select item
        
        18(23) Different taxation years
        
        s. 18(23)
      - Select item
        
        18.1(1) Definitions
        
        s. 18.1(1)
      - Select item
        
        18.1(2) Limitation on the deductibility of matchable expenditure
        
        s. 18.1(2)
      - Select item
        
        18.1(3) Deduction of matchable expenditure
        
        s. 18.1(3)
      - Select item
        
        18.1(4) Amount of deduction
        
        s. 18.1(4)
      - Select item
        
        18.1(5) Special rules
        
        s. 18.1(5)
      - Select item
        
        18.1(6) Proceeds of disposition considered income
        
        s. 18.1(6)
      - Select item
        
        18.1(7) Arm’s length disposition
        
        s. 18.1(7)
      - Select item
        
        18.1(8) Non-arm’s length disposition
        
        s. 18.1(8)
      - Select item
        
        18.1(9) Special case
        
        s. 18.1(9)
      - Select item
        
        18.1(10) Amount of deduction if non-arm’s length disposition
        
        s. 18.1(10)
      - Select item
        
        18.1(11) Partnerships
        
        s. 18.1(11)
      - Select item
        
        18.1(12) Identical property
        
        s. 18.1(12)
      - Select item
        
        18.1(13) Application of section 143.2
        
        s. 18.1(13)
      - Select item
        
        18.1(14) Debt obligations
        
        s. 18.1(14)
      - Select item
        
        18.1(15) Non-application — risks ceded between insurers
        
        s. 18.1(15)
      - Select item
        
        18.1(16) Non-application — no rights, tax benefits or shelters
        
        s. 18.1(16)
      - Select item
        
        18.1(17) Revenue exception
        
        s. 18.1(17)
      - Select item
        
        18.2(1) Definitions
        
        s. 18.2(1)
      - Select item
        
        18.2(2) Excessive interest and financing expenses limitation
        
        s. 18.2(2)
      - Select item
        
        18.2(3) Amount deemed deducted
        
        s. 18.2(3)
      - Select item
        
        18.2(4) Transfer of cumulative unused excess capacity
        
        s. 18.2(4)
      - Select item
        
        18.2(5) Late or amended election
        
        s. 18.2(5)
      - Select item
        
        18.2(6) Summary — cumulative unused excess capacity transfers
        
        s. 18.2(6)
      - Select item
        
        18.2(7) Summary — filing by designated filer
        
        s. 18.2(7)
      - Select item
        
        18.2(8) Assessment
        
        s. 18.2(8)
      - Select item
        
        18.2(9) Anti-avoidance — group status
        
        s. 18.2(9)
      - Select item
        
        18.2(10) Benefits conferred
        
        s. 18.2(10)
      - Select item
        
        18.2(11) Consideration for election
        
        s. 18.2(11)
      - Select item
        
        18.2(12) Partnerships
        
        s. 18.2(12)
      - Select item
        
        18.2(13) Anti-avoidance — interest and financing revenues and expenses
        
        s. 18.2(13)
      - Select item
        
        18.2(14) Anti-avoidance — excluded entity
        
        s. 18.2(14)
      - Select item
        
        18.2(15) Deemed eligible group entities
        
        s. 18.2(15)
      - Select item
        
        18.2(16) Eligible group entities — related
        
        s. 18.2(16)
      - Select item
        
        18.2(17) Eligible group entities — affiliated
        
        s. 18.2(17)
      - Select item
        
        18.2(18) Filing requirement
        
        s. 18.2(18)
      - Select item
        
        18.2(19) Relevant inter-affiliate interest
        
        s. 18.2(19)
      - Select item
        
        18.21(1) Group ratio — definitions
        
        s. 18.21(1)
      - Select item
        
        18.21(2) Allocated group ratio amount
        
        s. 18.21(2)
      - Select item
        
        18.21(3) Late or amended election
        
        s. 18.21(3)
      - Select item
        
        18.21(4) Fair value adjustments — election
        
        s. 18.21(4)
      - Select item
        
        18.21(5) Assessment
        
        s. 18.21(5)
      - Select item
        
        18.21(6) Use of accounting terms
        
        s. 18.21(6)
      - Select item
        
        18.21(7) Single member group
        
        s. 18.21(7)
      - Select item
        
        18.21(8) Anti-avoidance — specified non-member
        
        s. 18.21(8)
      - Select item
        
        18.3(1) Definitions
        
        s. 18.3(1)
      - Select item
        
        18.3(2) Property representing security
        
        s. 18.3(2)
      - Select item
        
        18.3(3) Amounts not deductible
        
        s. 18.3(3)
      - Select item
        
        18.4(1) Hybrid mismatch arrangements — definitions
        
        s. 18.4(1)
      - Select item
        
        18.4(2) Interpretation
        
        s. 18.4(2)
      - Select item
        
        18.4(3) Primary rule — conditions for application
        
        s. 18.4(3)
      - Select item
        
        18.4(4) Primary rule — consequences
        
        s. 18.4(4)
      - Select item
        
        18.4(5) Structured arrangements — exception
        
        s. 18.4(5)
      - Select item
        
        18.4(6) Deduction/non-inclusion mismatch — conditions
        
        s. 18.4(6)
      - Select item
        
        18.4(7) Deduction/non-inclusion mismatch — application
        
        s. 18.4(7)
      - Select item
        
        18.4(8) No double counting
        
        s. 18.4(8)
      - Select item
        
        18.4(9) Notional interest expense — deemed payment
        
        s. 18.4(9)
      - Select item
        
        18.4(10) Hybrid financial instrument arrangement — conditions
        
        s. 18.4(10)
      - Select item
        
        18.4(11) Hybrid financial instrument arrangement — amount
        
        s. 18.4(11)
      - Select item
        
        18.4(12) Hybrid transfer arrangement — conditions
        
        s. 18.4(12)
      - Select item
        
        18.4(13) Hybrid transfer arrangement — amount
        
        s. 18.4(13)
      - Select item
        
        18.4(14) Substitute payment arrangement — conditions
        
        s. 18.4(14)
      - Select item
        
        18.4(15) Substitute payment arrangement — amount
        
        s. 18.4(15)
      - Select item
        
        18.4(16) Substituted instruments
        
        s. 18.4(16)
      - Select item
        
        18.4(17) Specified entity — deeming rules
        
        s. 18.4(17)
      - Select item
        
        18.4(18) Tiered partnerships
        
        s. 18.4(18)
      - Select item
        
        18.4(19) Multiple recipients
        
        s. 18.4(19)
      - Select item
        
        18.4(20) Anti-avoidance
        
        s. 18.4(20)
      - Select item
        
        18.4(21) Filing Requirement
        
        s. 18.4(21)
      - Select item
        
        19(1) Limitation re advertising expense — newspapers
        
        s. 19(1)
      - Select item
        
        19(3) Where s. (1) does not apply
        
        s. 19(3)
      - Select item
        
        19(5) Definitions
        
        s. 19(5)
      - Select item
        
        19(5.1) Interpretation
        
        s. 19(5.1)
      - Select item
        
        19(6) Trust property
        
        s. 19(6)
      - Select item
        
        19(7) Grace period
        
        s. 19(7)
      - Select item
        
        19(8) Non-Canadian newspaper
        
        s. 19(8)
      - Select item
        
        19.01(1) Definitions
        
        s. 19.01(1)
      - Select item
        
        19.01(2) Limitation re advertising expenses — periodicals
        
        s. 19.01(2)
      - Select item
        
        19.01(3) 100% deduction
        
        s. 19.01(3)
      - Select item
        
        19.01(4) 50% deduction
        
        s. 19.01(4)
      - Select item
        
        19.01(5) Application
        
        s. 19.01(5)
      - Select item
        
        19.01(6) Editions of issues
        
        s. 19.01(6)
      - Select item
        
        19.1(1) Limitation re advertising expense on broadcasting undertaking
        
        s. 19.1(1)
      - Select item
        
        19.1(2) Exception
        
        s. 19.1(2)
      - Select item
        
        19.1(4) Definitions
        
        s. 19.1(4)
      - Select item
        
        20(1) Deductions permitted in computing income from business or property
        
        s. 20(1)
      - Select item
        
        20(1.1) Application of s. 13(21)
        
        s. 20(1.1)
      - Select item
        
        20(1.2) Application of s. 12.2(11)
        
        s. 20(1.2)
      - Select item
        
        20(2) Borrowed money
        
        s. 20(2)
      - Select item
        
        20(2.01) Limitation of expression “interest” — 10/8 policy
        
        s. 20(2.01)
      - Select item
        
        20(2.1) Limitation of expression “interest”
        
        s. 20(2.1)
      - Select item
        
        20(2.2) Limitation of expression “life insurance policy”
        
        s. 20(2.2)
      - Select item
        
        20(2.3) Sectoral reserve
        
        s. 20(2.3)
      - Select item
        
        20(2.4) Specified Percentage
        
        s. 20(2.4)
      - Select item
        
        20(3) Borrowed money
        
        s. 20(3)
      - Select item
        
        20(4) Bad debts — dispositions of depreciable property
        
        s. 20(4)
      - Select item
        
        20(4.1) Idem
        
        s. 20(4.1)
      - Select item
        
        20(4.11) Bad debts — zero-emission passenger vehicles
        
        s. 20(4.11)
      - Select item
        
        20(4.2) Former eligible capital property
        
        s. 20(4.2)
      - Select item
        
        20(5) Sale of agreement for sale, mortgage or hypothecary claim included in proceeds of disposition
        
        s. 20(5)
      - Select item
        
        20(5.1) Sale of agreement for sale, mortgage or hypothecary claim included in proceeds of disposition
        
        s. 20(5.1)
      - Select item
        
        20(6) Special reserves
        
        s. 20(6)
      - Select item
        
        20(7) Where para. (1)(m) does not apply
        
        s. 20(7)
      - Select item
        
        20(8) No deduction in respect of property in certain circumstances
        
        s. 20(8)
      - Select item
        
        20(9) Application of para. (1)(cc)
        
        s. 20(9)
      - Select item
        
        20(10) Convention expenses
        
        s. 20(10)
      - Select item
        
        20(11) Foreign taxes on income from property exceeding 15%
        
        s. 20(11)
      - Select item
        
        20(12) Foreign non-business-income tax
        
        s. 20(12)
      - Select item
        
        20(12.1) Foreign tax where no economic profit
        
        s. 20(12.1)
      - Select item
        
        20(13) Deductions under Subdivision I
        
        s. 20(13)
      - Select item
        
        20(14) Accrued bond interest
        
        s. 20(14)
      - Select item
        
        20(14.1) Interest on debt obligation
        
        s. 20(14.1)
      - Select item
        
        20(14.2) Sales of linked notes
        
        s. 20(14.2)
      - Select item
        
        20(16) Terminal loss
        
        s. 20(16)
      - Select item
        
        20(16.1) Non-application of subsection (16)
        
        s. 20(16.1)
      - Select item
        
        20(16.2) Reference to “taxation year” and “year” of individual
        
        s. 20(16.2)
      - Select item
        
        20(16.3) Disposition after ceasing business
        
        s. 20(16.3)
      - Select item
        
        20(19) Annuity contract
        
        s. 20(19)
      - Select item
        
        20(20) Life insurance policy
        
        s. 20(20)
      - Select item
        
        20(21) Debt obligation
        
        s. 20(21)
      - Select item
        
        20(22) Deduction for negative reserves
        
        s. 20(22)
      - Select item
        
        20(24) Amounts paid for undertaking future obligations
        
        s. 20(24)
      - Select item
        
        20(25) Manner of election
        
        s. 20(25)
      - Select item
        
        20(27) Loans, etc., acquired in ordinary course of business
        
        s. 20(27)
      - Select item
        
        20(27.1) Application of ss. 13(21) and 138(12)
        
        s. 20(27.1)
      - Select item
        
        20(28) Deduction before available for use
        
        s. 20(28)
      - Select item
        
        20(29) Idem
        
        s. 20(29)
      - Select item
        
        20(30) Specified reserve adjustment
        
        s. 20(30)
      - Select item
        
        20.01(1) PHSP premiums
        
        s. 20.01(1)
      - Select item
        
        20.01(2) Limit
        
        s. 20.01(2)
      - Select item
        
        20.01(3) Equivalent coverage
        
        s. 20.01(3)
      - Select item
        
        20.1(1) Borrowed money used to earn income from property
        
        s. 20.1(1)
      - Select item
        
        20.1(2) Borrowed money used to earn income from business
        
        s. 20.1(2)
      - Select item
        
        20.1(3) Deemed dispositions
        
        s. 20.1(3)
      - Select item
        
        20.1(4) Amount payable for property
        
        s. 20.1(4)
      - Select item
        
        20.1(5) Interest in partnership
        
        s. 20.1(5)
      - Select item
        
        20.1(6) Refinancings
        
        s. 20.1(6)
      - Select item
        
        20.2(1) Interest — authorized foreign bank — interpretation
        
        s. 20.2(1)
      - Select item
        
        20.2(2) Formula elements
        
        s. 20.2(2)
      - Select item
        
        20.2(3) Interest deduction
        
        s. 20.2(3)
      - Select item
        
        20.2(4) Branch amounts
        
        s. 20.2(4)
      - Select item
        
        20.2(5) Notional interest
        
        s. 20.2(5)
      - Select item
        
        20.3(1) Weak currency debt — interpretation
        
        s. 20.3(1)
      - Select item
        
        20.3(2) Interest and gain
        
        s. 20.3(2)
      - Select item
        
        20.3(3) Hedges
        
        s. 20.3(3)
      - Select item
        
        20.3(4) Repayment of principal
        
        s. 20.3(4)
      - Select item
        
        20.4(1) Definitions
        
        s. 20.4(1)
      - Select item
        
        20.4(2) Transition year income deduction
        
        s. 20.4(2)
      - Select item
        
        20.4(3) Transition year income inclusion reversal
        
        s. 20.4(3)
      - Select item
        
        20.4(4) Ceasing to carry on business
        
        s. 20.4(4)
      - Select item
        
        21(1) Cost of borrowed money
        
        s. 21(1)
      - Select item
        
        21(2) Borrowed money used for exploration or development
        
        s. 21(2)
      - Select item
        
        21(3) Borrowing for depreciable property
        
        s. 21(3)
      - Select item
        
        21(4) Borrowing for exploration, etc.
        
        s. 21(4)
      - Select item
        
        21(5) Reassessments
        
        s. 21(5)
    - Select item
      
      Ceasing to carry on business
      
      s. 22
      - Select item
        
        22(1) Sale of accounts receivable
        
        s. 22(1)
      - Select item
        
        22(2) Statement by vendor and purchaser
        
        s. 22(2)
      - Select item
        
        23(1) Sale of inventory
        
        s. 23(1)
      - Select item
        
        23(3) Reference to property in inventory
        
        s. 23(3)
      - Select item
        
        24
        
        s. 24
      - Select item
        
        24(2) Business carried on by spouse or common-law partner or controlled corporation
        
        s. 24(2)
      - Select item
        
        24.1
        
        s. 24.1
      - Select item
        
        25(1) Fiscal period of business disposed of by individual
        
        s. 25(1)
      - Select item
        
        25(2) Election
        
        s. 25(2)
      - Select item
        
        25(3) Dispositions in extended fiscal period
        
        s. 25(3)
    - Select item
      
      Special Cases
      
      s. 26
      - Select item
        
        26(1) Banks — inclusions in income
        
        s. 26(1)
      - Select item
        
        26(2) Banks — deductions from income
        
        s. 26(2)
      - Select item
        
        26(3) Write-offs and recoveries
        
        s. 26(3)
      - Select item
        
        26(4) Definition of Minister’s rules
        
        s. 26(4)
      - Select item
        
        27(1) Application of Part I to Crown corporation
        
        s. 27(1)
      - Select item
        
        27(2) Presumption
        
        s. 27(2)
      - Select item
        
        27(3) Transfers of land for disposition
        
        s. 27(3)
      - Select item
        
        27.1(1) Emissions allowances
        
        s. 27.1(1)
      - Select item
        
        27.1(2) Determination of cost of emissions allowances
        
        s. 27.1(2)
      - Select item
        
        27.1(3) Expense restriction
        
        s. 27.1(3)
      - Select item
        
        27.1(4) Income inclusion in following year
        
        s. 27.1(4)
      - Select item
        
        27.1(5) Proceeds of disposition
        
        s. 27.1(5)
      - Select item
        
        27.1(6) Loss restriction event
        
        s. 27.1(6)
      - Select item
        
        28(1) Farming or fishing business
        
        s. 28(1)
      - Select item
        
        28(1.1) Acquisition of inventory
        
        s. 28(1.1)
      - Select item
        
        28(1.2) Valuation of inventory
        
        s. 28(1.2)
      - Select item
        
        28(1.3) Short fiscal period
        
        s. 28(1.3)
      - Select item
        
        28(2) Where joint farming or fishing business
        
        s. 28(2)
      - Select item
        
        28(3) Concurrence of Minister
        
        s. 28(3)
      - Select item
        
        28(4) Non-resident
        
        s. 28(4)
      - Select item
        
        28(5) Accounts receivable
        
        s. 28(5)
      - Select item
        
        29(1) Disposition of animal of basic herd class
        
        s. 29(1)
      - Select item
        
        29(2) Reduction in basic herd
        
        s. 29(2)
      - Select item
        
        29(3) Interpretation
        
        s. 29(3)
      - Select item
        
        30 Improving land for farming
        
        s. 30
      - Select item
        
        31(1) Restricted farm loss
        
        s. 31(1)
      - Select item
        
        31(1.1) Restricted farm loss
        
        s. 31(1.1)
      - Select item
        
        31(2) Farming and manufacturing or processing
        
        s. 31(2)
      - Select item
        
        32(1) Insurance agents and brokers
        
        s. 32(1)
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        32(2) Reserve to be included
        
        s. 32(2)
      - Select item
        
        32(3) Additional reserve
        
        s. 32(3)
      - Select item
        
        32.1(1) Employee benefit plan deductions
        
        s. 32.1(1)
      - Select item
        
        32.1(2) Allocation
        
        s. 32.1(2)
      - Select item
        
        32.1(3) Income of employee benefit plan
        
        s. 32.1(3)
      - Select item
        
        33.1
        
        s. 33.1
      - Select item
        
        34
        
        s. 34
      - Select item
        
        34.1(1) Additional Business Income
        
        s. 34.1(1)
      - Select item
        
        34.1(2) Additional income election
        
        s. 34.1(2)
      - Select item
        
        34.1(3) Deduction
        
        s. 34.1(3)
      - Select item
        
        34.1(8) No additional income inclusion
        
        s. 34.1(8)
      - Select item
        
        34.1(9) Death of partner or proprietor
        
        s. 34.1(9)
      - Select item
        
        34.2(1) Definitions
        
        s. 34.2(1)
      - Select item
        
        34.2(2) Income inclusion — adjusted stub period accrual
        
        s. 34.2(2)
      - Select item
        
        34.2(3) Income inclusion — new partner designation
        
        s. 34.2(3)
      - Select item
        
        34.2(4) Treatment in following year
        
        s. 34.2(4)
      - Select item
        
        34.2(5) Character of amounts
        
        s. 34.2(5)
      - Select item
        
        34.2(6) Designation — qualified resource expense
        
        s. 34.2(6)
      - Select item
        
        34.2(7) No additional income — bankrupt
        
        s. 34.2(7)
      - Select item
        
        34.2(8) Foreign affiliates
        
        s. 34.2(8)
      - Select item
        
        34.2(9) Special case — multi-tier alignment
        
        s. 34.2(9)
      - Select item
        
        34.2(10) Designations
        
        s. 34.2(10)
      - Select item
        
        34.2(11) Transitional reserve
        
        s. 34.2(11)
      - Select item
        
        34.2(12) Inclusion of prior year reserve
        
        s. 34.2(12)
      - Select item
        
        34.2(13) No reserve
        
        s. 34.2(13)
      - Select item
        
        34.2(14) Deemed partner
        
        s. 34.2(14)
      - Select item
        
        34.2(15) Computing qualifying transitional income — special rules
        
        s. 34.2(15)
      - Select item
        
        34.2(16) Qualifying transition income adjustment — conditions for application
        
        s. 34.2(16)
      - Select item
        
        34.2(17) Adjustment of qualifying transitional income
        
        s. 34.2(17)
      - Select item
        
        34.2(18) Anti-avoidance
        
        s. 34.2(18)
      - Select item
        
        34.3(1) Definitions
        
        s. 34.3(1)
      - Select item
        
        34.3(2) Application of subsection (3)
        
        s. 34.3(2)
      - Select item
        
        34.3(3) Income shortfall adjustment — inclusion
        
        s. 34.3(3)
      - Select item
        
        35(1) Prospectors and grubstakers
        
        s. 35(1)
      - Select item
        
        35(2) Definitions
        
        s. 35(2)
      - Select item
        
        36
        
        s. 36
      - Select item
        
        37(1) Scientific research and experimental development
        
        s. 37(1)
      - Select item
        
        37(1.1) Business of related corporations
        
        s. 37(1.1)
      - Select item
        
        37(1.2) Deemed time of capital expenditure
        
        s. 37(1.2)
      - Select item
        
        37(1.3) SR&ED in the exclusive economic zone
        
        s. 37(1.3)
      - Select item
        
        37(1.4) Salary or wages for SR&ED outside Canada
        
        s. 37(1.4)
      - Select item
        
        37(1.5) Salary or wages outside Canada — limit determined
        
        s. 37(1.5)
      - Select item
        
        37(2) Research outside Canada
        
        s. 37(2)
      - Select item
        
        37(3) Minister may obtain advice
        
        s. 37(3)
      - Select item
        
        37(4) Where no deduction allowed under section
        
        s. 37(4)
      - Select item
        
        37(5) Where no deduction allowed under ss. 110.1 and 118.1
        
        s. 37(5)
      - Select item
        
        37(6) Expenditures of a capital nature
        
        s. 37(6)
      - Select item
        
        37(6.1) Loss restriction event
        
        s. 37(6.1)
      - Select item
        
        37(7) Definitions
        
        s. 37(7)
      - Select item
        
        37(8) Interpretation
        
        s. 37(8)
      - Select item
        
        37(9) Salary or wages
        
        s. 37(9)
      - Select item
        
        37(9.1) Limitation re specified employees
        
        s. 37(9.1)
      - Select item
        
        37(9.2) Associated corporations
        
        s. 37(9.2)
      - Select item
        
        37(9.3) Agreement among associated corporations
        
        s. 37(9.3)
      - Select item
        
        37(9.4) Filing
        
        s. 37(9.4)
      - Select item
        
        37(9.5) Deemed corporation
        
        s. 37(9.5)
      - Select item
        
        37(10) Time for election
        
        s. 37(10)
      - Select item
        
        37(11) Filing requirement
        
        s. 37(11)
      - Select item
        
        37(11.1) Failure to file
        
        s. 37(11.1)
      - Select item
        
        37(12) Misclassified expenditures
        
        s. 37(12)
      - Select item
        
        37(13) Non-arm’s length contract — linked work
        
        s. 37(13)
      - Select item
        
        37(14) Look-through rule
        
        s. 37(14)
      - Select item
        
        37(15) Reporting of certain payments
        
        s. 37(15)
      - Select item
        
        37.1
        
        s. 37.1
      - Select item
        
        37.2
        
        s. 37.2
      - Select item
        
        37.3
        
        s. 37.3
  - Select item
    
    SUBDIVISION C — Taxable Capital Gains and Allowable Capital Losses
    
    s. 38
    - Select item
      
      38 Taxable capital gain and allowable capital loss
      
      s. 38
    - Select item
      
      38.1 Tax-deferred transaction — flow-through shares
      
      s. 38.1
    - Select item
      
      38.2 Allocation of gain re certain gifts
      
      s. 38.2
    - Select item
      
      39(1) Meaning of capital gain and capital loss
      
      s. 39(1)
    - Select item
      
      39(1.1) Foreign currency dispositions by an individual
      
      s. 39(1.1)
    - Select item
      
      39(2) Foreign exchange capital gains and losses
      
      s. 39(2)
    - Select item
      
      39(2.01) Deemed gain — parked obligation
      
      s. 39(2.01)
    - Select item
      
      39(2.02) Parked obligation
      
      s. 39(2.02)
    - Select item
      
      39(2.03) Interpretation
      
      s. 39(2.03)
    - Select item
      
      39(2.1) Upstream loan — transitional set-off
      
      s. 39(2.1)
    - Select item
      
      39(2.2) Definition of qualifying entity
      
      s. 39(2.2)
    - Select item
      
      39(2.3) Upstream loan — transitional set-off election
      
      s. 39(2.3)
    - Select item
      
      39(3) Gain in respect of purchase of bonds, etc., by issuer
      
      s. 39(3)
    - Select item
      
      39(4) Election concerning disposition of Canadian securities
      
      s. 39(4)
    - Select item
      
      39(4.1) Members of partnerships
      
      s. 39(4.1)
    - Select item
      
      39(5) Exception
      
      s. 39(5)
    - Select item
      
      39(6) Definition of Canadian security
      
      s. 39(6)
    - Select item
      
      39(7) Unused share-purchase tax credit
      
      s. 39(7)
    - Select item
      
      39(8) Unused scientific research and experimental development tax credit
      
      s. 39(8)
    - Select item
      
      39(9) Deduction from business investment loss
      
      s. 39(9)
    - Select item
      
      39(10) Idem, of a trust
      
      s. 39(10)
    - Select item
      
      39(11) Recovery of bad debt
      
      s. 39(11)
    - Select item
      
      39(12) Guarantees
      
      s. 39(12)
    - Select item
      
      39(13) Repayment of assistance
      
      s. 39(13)
    - Select item
      
      39.1(1) Definitions
      
      s. 39.1(1)
    - Select item
      
      39.1(2) Reduction of capital gain
      
      s. 39.1(2)
    - Select item
      
      39.1(3) Reduction of taxable capital gain
      
      s. 39.1(3)
    - Select item
      
      39.1(4) Reduction in share of partnership’s taxable capital gains
      
      s. 39.1(4)
    - Select item
      
      39.1(6) Reduction of capital gains
      
      s. 39.1(6)
    - Select item
      
      39.1(7) Nil exempt capital gains balance
      
      s. 39.1(7)
    - Select item
      
      40(1) General rules
      
      s. 40(1)
    - Select item
      
      40(1.01) Gift of non-qualifying security
      
      s. 40(1.01)
    - Select item
      
      40(1.1) Reserve — property disposed of to a child
      
      s. 40(1.1)
    - Select item
      
      40(1.2) Reserve — intergenerational business transfers
      
      s. 40(1.2)
    - Select item
      
      40(1.3) Reserve — dispositions to employee ownership trusts
      
      s. 40(1.3)
    - Select item
      
      40(2) Limitations
      
      s. 40(2)
    - Select item
      
      40(3) Deemed gain where amounts to be deducted from adjusted cost base exceed cost plus amounts to be added to adjusted cost base
      
      s. 40(3)
    - Select item
      
      40(3.1) Deemed gain for certain partners
      
      s. 40(3.1)
    - Select item
      
      40(3.11) Amount of gain
      
      s. 40(3.11)
    - Select item
      
      40(3.111) Meaning of professional partnership
      
      s. 40(3.111)
    - Select item
      
      40(3.12) Deemed loss for certain partners
      
      s. 40(3.12)
    - Select item
      
      40(3.13) Artificial transactions
      
      s. 40(3.13)
    - Select item
      
      40(3.131) Specified member of a partnership
      
      s. 40(3.131)
    - Select item
      
      40(3.14) Limited partner
      
      s. 40(3.14)
    - Select item
      
      40(3.15) Excluded interest
      
      s. 40(3.15)
    - Select item
      
      40(3.16) Amounts considered not to be substantial
      
      s. 40(3.16)
    - Select item
      
      40(3.17) Whether carrying on business before February 22, 1994
      
      s. 40(3.17)
    - Select item
      
      40(3.18) Deemed partner
      
      s. 40(3.18)
    - Select item
      
      40(3.19) Non-application of subsection (3)
      
      s. 40(3.19)
    - Select item
      
      40(3.2) Non-application of subsection (3.1)
      
      s. 40(3.2)
    - Select item
      
      40(3.21) Deemed capital gain under section 180.01
      
      s. 40(3.21)
    - Select item
      
      40(3.3) When subsection (3.4) applies
      
      s. 40(3.3)
    - Select item
      
      40(3.4) Loss on certain properties
      
      s. 40(3.4)
    - Select item
      
      40(3.5) Deemed identical property
      
      s. 40(3.5)
    - Select item
      
      40(3.6) Loss on shares
      
      s. 40(3.6)
    - Select item
      
      40(3.61) Exception — estate loss carried back
      
      s. 40(3.61)
    - Select item
      
      40(3.7) Losses of non-resident
      
      s. 40(3.7)
    - Select item
      
      40(4) Disposal of principal residence to spouse or trust for spouse
      
      s. 40(4)
    - Select item
      
      40(6) Principal residence — property owned at end of 1981
      
      s. 40(6)
    - Select item
      
      40(6.1) Principal residence — property owned at end of 2016
      
      s. 40(6.1)
    - Select item
      
      40(7) Property in satisfaction of interest in trust
      
      s. 40(7)
    - Select item
      
      40(7.1) Effect of election under subsection 110.6(19)
      
      s. 40(7.1)
    - Select item
      
      40(8) Application of s. 70(10)
      
      s. 40(8)
    - Select item
      
      40(9) Additions to taxable Canadian property
      
      s. 40(9)
    - Select item
      
      40(10) Application of subsection (11)
      
      s. 40(10)
    - Select item
      
      40(11) Gain or loss on foreign currency debt
      
      s. 40(11)
    - Select item
      
      40(12) Donated flow-through shares
      
      s. 40(12)
    - Select item
      
      40(13) Class 14.1 — transitional rules
      
      s. 40(13)
    - Select item
      
      40(14) Class 14.1 — transitional rules
      
      s. 40(14)
    - Select item
      
      40(15) Class 14.1 — transitional rules
      
      s. 40(15)
    - Select item
      
      40(16) Class 14.1 — transitional rules
      
      s. 40(16)
    - Select item
      
      41(1) Taxable net gain from disposition of listed personal property
      
      s. 41(1)
    - Select item
      
      41(2) Determination of net gain
      
      s. 41(2)
    - Select item
      
      41(3) Definition of listed-personal-property loss
      
      s. 41(3)
    - Select item
      
      42(1) Dispositions subject to warranty
      
      s. 42(1)
    - Select item
      
      42(2) Meaning of specified date
      
      s. 42(2)
    - Select item
      
      43(1) General rule for part dispositions
      
      s. 43(1)
    - Select item
      
      43(2) Ecological gifts
      
      s. 43(2)
    - Select item
      
      43(3) Payments out of trust income, etc.
      
      s. 43(3)
    - Select item
      
      43.1(1) Life estates in real property
      
      s. 43.1(1)
    - Select item
      
      43.1(2) Idem
      
      s. 43.1(2)
    - Select item
      
      44(1) Exchanges of property
      
      s. 44(1)
    - Select item
      
      44(1.01) COVID — time not counted
      
      s. 44(1.01)
    - Select item
      
      44(1.1) Reserve — property disposed of to a child
      
      s. 44(1.1)
    - Select item
      
      44(2) Time of disposition and of receipt of proceeds
      
      s. 44(2)
    - Select item
      
      44(3) Where s. 70(3) does not apply
      
      s. 44(3)
    - Select item
      
      44(4) Deemed election
      
      s. 44(4)
    - Select item
      
      44(5) Replacement property
      
      s. 44(5)
    - Select item
      
      44(6) Deemed proceeds of disposition
      
      s. 44(6)
    - Select item
      
      44(7) Where subpara. (1)(e)(iii) does not apply
      
      s. 44(7)
    - Select item
      
      44(8) Application of s. 70(10)
      
      s. 44(8)
    - Select item
      
      44.1(1) Definitions
      
      s. 44.1(1)
    - Select item
      
      44.1(2) Capital gain deferral
      
      s. 44.1(2)
    - Select item
      
      44.1(3) Special rule — re eligible pooling arrangements
      
      s. 44.1(3)
    - Select item
      
      44.1(4) Special rule — re acquisitions on death
      
      s. 44.1(4)
    - Select item
      
      44.1(5) Special rule — re breakdown of relationships
      
      s. 44.1(5)
    - Select item
      
      44.1(6) Special rule — re eligible small business corporation share exchanges
      
      s. 44.1(6)
    - Select item
      
      44.1(7) Special rule — re active business corporation share exchanges
      
      s. 44.1(7)
    - Select item
      
      44.1(8) Special rule — re carrying on an active business
      
      s. 44.1(8)
    - Select item
      
      44.1(9) Special rule — re qualifying disposition
      
      s. 44.1(9)
    - Select item
      
      44.1(10) Special rule — re exceptions
      
      s. 44.1(10)
    - Select item
      
      44.1(11) Determination rule
      
      s. 44.1(11)
    - Select item
      
      44.1(12) Anti-avoidance rule
      
      s. 44.1(12)
    - Select item
      
      44.1(13) Order of disposition of shares
      
      s. 44.1(13)
    - Select item
      
      45(1) Property with more than one use
      
      s. 45(1)
    - Select item
      
      45(2) Election where change of use
      
      s. 45(2)
    - Select item
      
      45(3) Election concerning principal residence
      
      s. 45(3)
    - Select item
      
      45(4) Where election cannot be made
      
      s. 45(4)
    - Select item
      
      46(1) Personal-use property
      
      s. 46(1)
    - Select item
      
      46(2) Where part only of property disposed of
      
      s. 46(2)
    - Select item
      
      46(3) Properties ordinarily disposed of as a set
      
      s. 46(3)
    - Select item
      
      46(4) Decrease in value of personal-use property of corporation, etc.
      
      s. 46(4)
    - Select item
      
      46(5) Excluded property
      
      s. 46(5)
    - Select item
      
      47(1) Identical properties
      
      s. 47(1)
    - Select item
      
      47(2) Where identical properties are bonds, etc.
      
      s. 47(2)
    - Select item
      
      47(3) Securities acquired by employee
      
      s. 47(3)
    - Select item
      
      Indexed Security Investment Plans
      
      s. 47.1
      - Select item
        
        47.1 Application of s. 47.1 of R.S.C., 1952, c. 148
        
        s. 47.1
      - Select item
        
        47.1(27) Capital losses in 1986
        
        s. 47.1(27)
      - Select item
        
        47.1(28) Transition for 1986
        
        s. 47.1(28)
      - Select item
        
        48
        
        s. 48
      - Select item
        
        48.1(1) Gain when small business corporation becomes public
        
        s. 48.1(1)
      - Select item
        
        48.1(2) Time for election
        
        s. 48.1(2)
      - Select item
        
        48.1(3) Late filed election
        
        s. 48.1(3)
      - Select item
        
        48.1(4) Penalty for late filed election
        
        s. 48.1(4)
      - Select item
        
        48.1(5) Unpaid balance of penalty
        
        s. 48.1(5)
      - Select item
        
        49(1) Granting of options
        
        s. 49(1)
      - Select item
        
        49(2) Expired option — shares
        
        s. 49(2)
      - Select item
        
        49(2.1) Expired option — trust units
        
        s. 49(2.1)
      - Select item
        
        49(3) Where option to acquire exercised
        
        s. 49(3)
      - Select item
        
        49(3.01) Option to acquire specified property exercised
        
        s. 49(3.01)
      - Select item
        
        49(3.1) Where option to dispose exercised
        
        s. 49(3.1)
      - Select item
        
        49(3.2) Option granted before February 23, 1994
        
        s. 49(3.2)
      - Select item
        
        49(4) Reassessment where option exercised in subsequent year
        
        s. 49(4)
      - Select item
        
        49(5) Idem
        
        s. 49(5)
      - Select item
        
        49.1 No disposition where obligation satisfied
        
        s. 49.1
      - Select item
        
        50(1) Debts established to be bad debts and shares of bankrupt corporation
        
        s. 50(1)
      - Select item
        
        50(1.1) Idem
        
        s. 50(1.1)
      - Select item
        
        50(2) Where debt a personal-use property
        
        s. 50(2)
      - Select item
        
        50(3) Disposal of R.H.O.S.P. properties
        
        s. 50(3)
      - Select item
        
        51(1) Convertible property
        
        s. 51(1)
      - Select item
        
        51(2) Idem
        
        s. 51(2)
      - Select item
        
        51(3) Computation of paid-up capital
        
        s. 51(3)
      - Select item
        
        51(4) Application
        
        s. 51(4)
      - Select item
        
        51.1 Conversion of debt obligation
        
        s. 51.1
      - Select item
        
        52(1) Cost of certain property the value of which included in income
        
        s. 52(1)
      - Select item
        
        52(2) Cost of property received as dividend in kind
        
        s. 52(2)
      - Select item
        
        52(3) Cost of stock dividend
        
        s. 52(3)
      - Select item
        
        52(4) Cost of property acquired as prize
        
        s. 52(4)
      - Select item
        
        52(7) Cost of shares of subsidiary
        
        s. 52(7)
      - Select item
        
        52(8) Cost of shares of immigrant corporation
        
        s. 52(8)
      - Select item
        
        53(1) Adjustments to cost base
        
        s. 53(1)
      - Select item
        
        53(1.1) Deemed contribution of capital
        
        s. 53(1.1)
      - Select item
        
        53(1.2) Flow-through entity before 2005
        
        s. 53(1.2)
      - Select item
        
        53(2) Amounts to be deducted
        
        s. 53(2)
      - Select item
        
        53(2.1) Election
        
        s. 53(2.1)
      - Select item
        
        53(4) Recomputation of adjusted cost base on transfers and deemed dispositions
        
        s. 53(4)
      - Select item
        
        53(5) Recomputation of adjusted cost base on other transfer
        
        s. 53(5)
      - Select item
        
        53(6) Recomputation of adjusted cost base on amalgamation
        
        s. 53(6)
      - Select item
        
        54 Definitions
        
        s. 54
      - Select item
        
        54.1(1) Exception to principal residence rules
        
        s. 54.1(1)
      - Select item
        
        54.1(2) Definition of property
        
        s. 54.1(2)
      - Select item
        
        54.2 Certain shares deemed to be capital property
        
        s. 54.2
      - Select item
        
        55(1) Definitions
        
        s. 55(1)
      - Select item
        
        55(2) Deemed proceeds or gain
        
        s. 55(2)
      - Select item
        
        55(2.1) Application of subsection (2)
        
        s. 55(2.1)
      - Select item
        
        55(2.2) Special rule — amount of the stock dividend
        
        s. 55(2.2)
      - Select item
        
        55(2.3) Stock dividends and safe income
        
        s. 55(2.3)
      - Select item
        
        55(2.4) Application of subsection (2.3)
        
        s. 55(2.4)
      - Select item
        
        55(2.5) Determination of reduction in fair market value
        
        s. 55(2.5)
      - Select item
        
        55(3) Application
        
        s. 55(3)
      - Select item
        
        55(3.01) Interpretation for par. (3)(a)
        
        s. 55(3.01)
      - Select item
        
        55(3.02) Distribution by a specified corporation
        
        s. 55(3.02)
      - Select item
        
        55(3.1) Where paragraph (3)(b) not applicable
        
        s. 55(3.1)
      - Select item
        
        55(3.2) Interpretation of paragraph (3.1)(b)
        
        s. 55(3.2)
      - Select item
        
        55(3.3) Interpretation of specified shareholder changed
        
        s. 55(3.3)
      - Select item
        
        55(3.4) Specified shareholder exclusion
        
        s. 55(3.4)
      - Select item
        
        55(3.5) Amalgamation of related corporations
        
        s. 55(3.5)
      - Select item
        
        55(4) Avoidance of subsection (2)
        
        s. 55(4)
      - Select item
        
        55(5) Applicable rules
        
        s. 55(5)
      - Select item
        
        55(6) Unlisted shares deemed listed
        
        s. 55(6)
  - Select item
    
    SUBDIVISION D — Other Sources of Income
    
    s. 56
    - Select item
      
      56(1) Amounts to be included in income for year
      
      s. 56(1)
    - Select item
      
      56(1.1) Application of s. 12.2(11)
      
      s. 56(1.1)
    - Select item
      
      56(2) Indirect payments
      
      s. 56(2)
    - Select item
      
      56(3) Exemption for scholarships, fellowships, bursaries and prizes
      
      s. 56(3)
    - Select item
      
      56(3.1) Limitations of scholarship exemption
      
      s. 56(3.1)
    - Select item
      
      56(4) Transfer of rights to income
      
      s. 56(4)
    - Select item
      
      56(4.1) Interest free or low interest loans
      
      s. 56(4.1)
    - Select item
      
      56(4.2) Exception
      
      s. 56(4.2)
    - Select item
      
      56(4.3) Repayment of existing indebtedness
      
      s. 56(4.3)
    - Select item
      
      56(5) Exception for split income
      
      s. 56(5)
    - Select item
      
      56(6) Child care benefit
      
      s. 56(6)
    - Select item
      
      56(6.1) Designation
      
      s. 56(6.1)
    - Select item
      
      56(8) CPP/QPP and UCCB amounts for previous years
      
      s. 56(8)
    - Select item
      
      56(9) Meaning of income for the year
      
      s. 56(9)
    - Select item
      
      56(9.1) Meaning of income
      
      s. 56(9.1)
    - Select item
      
      56(10) Severability of retirement compensation arrangement
      
      s. 56(10)
    - Select item
      
      56(11) Disposition of property by RCA trust
      
      s. 56(11)
    - Select item
      
      56(12) Foreign retirement arrangement
      
      s. 56(12)
    - Select item
      
      56.1(1) Support
      
      s. 56.1(1)
    - Select item
      
      56.1(2) Agreement
      
      s. 56.1(2)
    - Select item
      
      56.1(3) Prior payments
      
      s. 56.1(3)
    - Select item
      
      56.1(4) Definitions
      
      s. 56.1(4)
    - Select item
      
      56.2 Reserve claimed for debt forgiveness
      
      s. 56.2
    - Select item
      
      56.3 Reserve claimed for debt forgiveness
      
      s. 56.3
    - Select item
      
      Restrictive Covenants
      
      s. 56.4
      - Select item
        
        56.4(1) Definitions
        
        s. 56.4(1)
      - Select item
        
        56.4(2) Income — restrictive covenants
        
        s. 56.4(2)
      - Select item
        
        56.4(3) Non-application of subsection (2)
        
        s. 56.4(3)
      - Select item
        
        56.4(4) Treatment of purchaser
        
        s. 56.4(4)
      - Select item
        
        56.4(5) Non-application of section 68
        
        s. 56.4(5)
      - Select item
        
        56.4(6) Application of subsection (5) — if employee provides covenant
        
        s. 56.4(6)
      - Select item
        
        56.4(7) Application of subsection (5) — realization of goodwill amount and disposition of property
        
        s. 56.4(7)
      - Select item
        
        56.4(8) Application of subsection (7) and section 69 — special rules
        
        s. 56.4(8)
      - Select item
        
        56.4(9) Anti-avoidance rule — non-application of paragraph (3)(c)
        
        s. 56.4(9)
      - Select item
        
        56.4(10) Anti-avoidance — non-application of subsection (7)
        
        s. 56.4(10)
      - Select item
        
        56.4(11) Clarification if subsection (2) applies — where another person receives the amount
        
        s. 56.4(11)
      - Select item
        
        56.4(12) Clarification if subsection (5) applies
        
        s. 56.4(12)
      - Select item
        
        56.4(13) Filing of prescribed form
        
        s. 56.4(13)
      - Select item
        
        56.4(14) Non-application of section 42
        
        s. 56.4(14)
      - Select item
        
        57(1) Certain superannuation or pension benefits
        
        s. 57(1)
      - Select item
        
        57(2) Exception
        
        s. 57(2)
      - Select item
        
        57(3) Limitation
        
        s. 57(3)
      - Select item
        
        57(4) Certain payments from pension plan
        
        s. 57(4)
      - Select item
        
        57(5) Payments to widow, etc., of contributor
        
        s. 57(5)
      - Select item
        
        58(1) Government annuities and like annuities
        
        s. 58(1)
      - Select item
        
        58(2) Annuities before 1940
        
        s. 58(2)
      - Select item
        
        58(3) Limitation
        
        s. 58(3)
      - Select item
        
        58(4) Capital element
        
        s. 58(4)
      - Select item
        
        58(5) Spouses or common-law partners
        
        s. 58(5)
      - Select item
        
        58(6) Pension benefits
        
        s. 58(6)
      - Select item
        
        58(7) Enlargement of annuity
        
        s. 58(7)
      - Select item
        
        59(1) Consideration for foreign resource property
        
        s. 59(1)
      - Select item
        
        59(1.1) Partnerships
        
        s. 59(1.1)
      - Select item
        
        59(2) Deduction under former s. 64 in preceding year
        
        s. 59(2)
      - Select item
        
        59(3.2) Recovery of exploration and development expenses
        
        s. 59(3.2)
      - Select item
        
        59(3.3) Amounts to be included in income
        
        s. 59(3.3)
      - Select item
        
        59(3.4) Definitions
        
        s. 59(3.4)
      - Select item
        
        59(3.5) Variation of stated percentage
        
        s. 59(3.5)
      - Select item
        
        59(5) Definition of proceeds of disposition
        
        s. 59(5)
      - Select item
        
        59(6) Definitions in regulations under s. 65
        
        s. 59(6)
      - Select item
        
        59.1 Involuntary disposition of resource property
        
        s. 59.1
  - Select item
    
    SUBDIVISION E — Deductions in Computing Income
    
    s. 60
    - Select item
      
      60 Other deductions
      
      s. 60
    - Select item
      
      60.001
      
      s. 60.001
    - Select item
      
      60.01 Eligible amount
      
      s. 60.01
    - Select item
      
      60.011 Meaning of lifetime benefit trust
      
      s. 60.011
    - Select item
      
      60.011(2) Meaning of qualifying trust annuity
      
      s. 60.011(2)
    - Select item
      
      60.011(3) Application of paragraph 60(l) to qualifying trust annuity
      
      s. 60.011(3)
    - Select item
      
      60.02(1) Definitions
      
      s. 60.02(1)
    - Select item
      
      60.02(2) Rollover to RDSP on death
      
      s. 60.02(2)
    - Select item
      
      60.02(3) Application of subsections (4) and (5)
      
      s. 60.02(3)
    - Select item
      
      60.02(4) Transitional rule
      
      s. 60.02(4)
    - Select item
      
      60.02(5) Transitional rule — deceased taxpayer
      
      s. 60.02(5)
    - Select item
      
      60.02(6) Limitation
      
      s. 60.02(6)
    - Select item
      
      60.021(1) Additions to clause 60(l)(v)(B.2) for 2008
      
      s. 60.021(1)
    - Select item
      
      60.021(2) Meaning of eligible RRIF withdrawal amount
      
      s. 60.021(2)
    - Select item
      
      60.021(3) Meaning of eligible variable benefit withdrawal amount
      
      s. 60.021(3)
    - Select item
      
      60.021(4) Expressions used in this section
      
      s. 60.021(4)
    - Select item
      
      60.022(1) Additions to clause 60(l)(v)(B.2) for 2015
      
      s. 60.022(1)
    - Select item
      
      60.022(2) Eligible RRIF withdrawal amount
      
      s. 60.022(2)
    - Select item
      
      60.022(3) Eligible variable benefit withdrawal amount
      
      s. 60.022(3)
    - Select item
      
      60.022(4) Eligible PRPP withdrawal amount
      
      s. 60.022(4)
    - Select item
      
      60.022(5) Expressions used in this section
      
      s. 60.022(5)
    - Select item
      
      60.03(1) Definitions
      
      s. 60.03(1)
    - Select item
      
      60.03(2) Effect of pension income split
      
      s. 60.03(2)
    - Select item
      
      60.03(3) Limitation
      
      s. 60.03(3)
    - Select item
      
      60.03(4) False declaration
      
      s. 60.03(4)
    - Select item
      
      60.1(1) Support
      
      s. 60.1(1)
    - Select item
      
      60.1(2) Agreement
      
      s. 60.1(2)
    - Select item
      
      60.1(3) Prior payments
      
      s. 60.1(3)
    - Select item
      
      60.1(4) Definitions
      
      s. 60.1(4)
    - Select item
      
      60.11
      
      s. 60.11
    - Select item
      
      60.2(1) Refund of undeducted past service AVCs
      
      s. 60.2(1)
    - Select item
      
      60.2(2) Definition of balance of the annuitized voluntary contributions
      
      s. 60.2(2)
    - Select item
      
      61(1) Payment made as consideration for income-averaging annuity
      
      s. 61(1)
    - Select item
      
      61(2) Idem
      
      s. 61(2)
    - Select item
      
      61(4) Definitions
      
      s. 61(4)
    - Select item
      
      61.1(1) Where income-averaging annuity contract ceases to be such
      
      s. 61.1(1)
    - Select item
      
      61.1(2) Where annuitant dies and payments continued
      
      s. 61.1(2)
    - Select item
      
      61.2 Reserve for debt forgiveness for resident individuals
      
      s. 61.2
    - Select item
      
      61.3(1) Deduction for insolvency with respect to resident corporations
      
      s. 61.3(1)
    - Select item
      
      61.3(2) Reserve for insolvency with respect to non-resident corporations
      
      s. 61.3(2)
    - Select item
      
      61.3(3) Anti-avoidance
      
      s. 61.3(3)
    - Select item
      
      61.4 Reserve for debt forgiveness for corporations and others
      
      s. 61.4
    - Select item
      
      62(1) Moving expenses
      
      s. 62(1)
    - Select item
      
      62(2) Moving expenses of students
      
      s. 62(2)
    - Select item
      
      62(3) Definition of moving expenses
      
      s. 62(3)
    - Select item
      
      63(1) Child care expenses
      
      s. 63(1)
    - Select item
      
      63(2) Income exceeding income of supporting person
      
      s. 63(2)
    - Select item
      
      63(2.1) Taxpayer and supporting person with equal incomes
      
      s. 63(2.1)
    - Select item
      
      63(2.2) Expenses while at school
      
      s. 63(2.2)
    - Select item
      
      63(2.3) Amount deductible
      
      s. 63(2.3)
    - Select item
      
      63(3) Definitions
      
      s. 63(3)
    - Select item
      
      63(3.1) COVID-19 – child care expenses
      
      s. 63(3.1)
    - Select item
      
      63(4) Commuter’s child care expense
      
      s. 63(4)
    - Select item
      
      64 Disability supports deduction
      
      s. 64
    - Select item
      
      64.01 COVID-19 – disability supports deduction
      
      s. 64.01
    - Select item
      
      64.1 Individuals absent from Canada
      
      s. 64.1
    - Select item
      
      65(1) Allowance for oil or gas well, mine or timber limit
      
      s. 65(1)
    - Select item
      
      65(2) Regulations
      
      s. 65(2)
    - Select item
      
      65(3) Lessee’s share of allowance
      
      s. 65(3)
    - Select item
      
      66(1) Exploration and development expenses of principal-business corporations
      
      s. 66(1)
    - Select item
      
      66(2) Expenses of special product corporations
      
      s. 66(2)
    - Select item
      
      66(3) Expenses of other taxpayers
      
      s. 66(3)
    - Select item
      
      66(4) Foreign exploration and development expenses
      
      s. 66(4)
    - Select item
      
      66(4.1) Country-by-country FEDE allocations
      
      s. 66(4.1)
    - Select item
      
      66(4.2) Method of allocation
      
      s. 66(4.2)
    - Select item
      
      66(4.3) FEDE deductions where change of individual’s residence
      
      s. 66(4.3)
    - Select item
      
      66(5) Dealers
      
      s. 66(5)
    - Select item
      
      66(10.4) Idem
      
      s. 66(10.4)
    - Select item
      
      66(11) Acquisition of control
      
      s. 66(11)
    - Select item
      
      66(11.3) Control
      
      s. 66(11.3)
    - Select item
      
      66(11.4) Loss restriction event
      
      s. 66(11.4)
    - Select item
      
      66(11.5) Affiliation — subsection (11.4)
      
      s. 66(11.5)
    - Select item
      
      66(11.6) Trust loss restriction event — successor
      
      s. 66(11.6)
    - Select item
      
      66(12) Computation of exploration and development expenses
      
      s. 66(12)
    - Select item
      
      66(12.1) Limitations of Canadian exploration and development expenses
      
      s. 66(12.1)
    - Select item
      
      66(12.2) Unitized oil or gas field in Canada
      
      s. 66(12.2)
    - Select item
      
      66(12.3) Idem
      
      s. 66(12.3)
    - Select item
      
      66(12.4) Limitation of FEDE
      
      s. 66(12.4)
    - Select item
      
      66(12.41) Limitations of foreign resource expenses
      
      s. 66(12.41)
    - Select item
      
      66(12.42) Partnerships
      
      s. 66(12.42)
    - Select item
      
      66(12.5) Unitized oil or gas field in Canada
      
      s. 66(12.5)
    - Select item
      
      66(12.6) Canadian exploration expenses to flow-through shareholder
      
      s. 66(12.6)
    - Select item
      
      66(12.6001) COVID-19 – time extension to 36 months
      
      s. 66(12.6001)
    - Select item
      
      66(12.601) Flow-through share rules for first $1 million of Canadian development expenses
      
      s. 66(12.601)
    - Select item
      
      66(12.6011) Taxable capital amount
      
      s. 66(12.6011)
    - Select item
      
      66(12.6012) Taxable capital employed in Canada
      
      s. 66(12.6012)
    - Select item
      
      66(12.6013) Amalgamations and mergers
      
      s. 66(12.6013)
    - Select item
      
      66(12.602) Idem
      
      s. 66(12.602)
    - Select item
      
      66(12.61) Effect of renunciation
      
      s. 66(12.61)
    - Select item
      
      66(12.62) Canadian development expenses to flow-through shareholder
      
      s. 66(12.62)
    - Select item
      
      66(12.63) Effect of renunciation
      
      s. 66(12.63)
    - Select item
      
      66(12.66) Expenses in the first 60 days of year
      
      s. 66(12.66)
    - Select item
      
      66(12.67) Restrictions on renunciation
      
      s. 66(12.67)
    - Select item
      
      66(12.671) Prohibited relationship
      
      s. 66(12.671)
    - Select item
      
      66(12.68) Filing selling instruments
      
      s. 66(12.68)
    - Select item
      
      66(12.69) Filing re partners
      
      s. 66(12.69)
    - Select item
      
      66(12.6901) Consequences of failure to file
      
      s. 66(12.6901)
    - Select item
      
      66(12.691) Filing re assistance
      
      s. 66(12.691)
    - Select item
      
      66(12.7) Filing re renunciation
      
      s. 66(12.7)
    - Select item
      
      66(12.7001) Consequences of failure to file
      
      s. 66(12.7001)
    - Select item
      
      66(12.701) Filing re assistance
      
      s. 66(12.701)
    - Select item
      
      66(12.702) Consequences of failure to file
      
      s. 66(12.702)
    - Select item
      
      66(12.71) Restriction on renunciation
      
      s. 66(12.71)
    - Select item
      
      66(12.73) Reductions in renunciations
      
      s. 66(12.73)
    - Select item
      
      66(12.731) COVID-19 – agreements in 2019 or 2020
      
      s. 66(12.731)
    - Select item
      
      66(12.74) Late filed forms
      
      s. 66(12.74)
    - Select item
      
      66(12.741) Late renunciation
      
      s. 66(12.741)
    - Select item
      
      66(12.75) Penalty
      
      s. 66(12.75)
    - Select item
      
      66(13) Limitation
      
      s. 66(13)
    - Select item
      
      66(13.1) Short taxation year
      
      s. 66(13.1)
    - Select item
      
      66(14) Amounts deemed deductible under this Subdivision
      
      s. 66(14)
    - Select item
      
      66(14.1) Designation respecting Canadian exploration expense
      
      s. 66(14.1)
    - Select item
      
      66(14.2) Designation respecting cumulative Canadian development expense
      
      s. 66(14.2)
    - Select item
      
      66(14.3) Definition of adjusted cumulative Canadian development expense
      
      s. 66(14.3)
    - Select item
      
      66(14.4) Special cases
      
      s. 66(14.4)
    - Select item
      
      66(14.5) Penalty for late designation
      
      s. 66(14.5)
    - Select item
      
      66(14.6) Deduction of carved-out income
      
      s. 66(14.6)
    - Select item
      
      66(15) Definitions
      
      s. 66(15)
    - Select item
      
      66(15.1) Other definitions
      
      s. 66(15.1)
    - Select item
      
      66(16) Partnerships
      
      s. 66(16)
    - Select item
      
      66(17) Non-arm’s length partnerships
      
      s. 66(17)
    - Select item
      
      66(18) Members of partnerships
      
      s. 66(18)
    - Select item
      
      66(19) Renunciation by corporate partner, etc.
      
      s. 66(19)
    - Select item
      
      66(20) Specified amount
      
      s. 66(20)
    - Select item
      
      66(21) Lithium brine well
      
      s. 66(21)
    - Select item
      
      66.1(1) Amount to be included in income
      
      s. 66.1(1)
    - Select item
      
      66.1(2) Deduction for certain principal-business corporations
      
      s. 66.1(2)
    - Select item
      
      66.1(3) Expenses of other taxpayer
      
      s. 66.1(3)
    - Select item
      
      66.1(6) Definitions
      
      s. 66.1(6)
    - Select item
      
      66.1(6.1) Application of ss. 66(15), 66.2(5) and 66.4(5)
      
      s. 66.1(6.1)
    - Select item
      
      66.1(6.2) Deductible expense
      
      s. 66.1(6.2)
    - Select item
      
      66.1(7) Share of partner
      
      s. 66.1(7)
    - Select item
      
      66.1(9) Canadian development expenses for preceding years
      
      s. 66.1(9)
    - Select item
      
      66.1(10) Certificate ceasing to be valid
      
      s. 66.1(10)
    - Select item
      
      66.2(1) Amount to be included in income
      
      s. 66.2(1)
    - Select item
      
      66.2(2) Deduction for cumulative Canadian development expenses
      
      s. 66.2(2)
    - Select item
      
      66.2(5) Definitions
      
      s. 66.2(5)
    - Select item
      
      66.2(5.1) Application of ss. 66(15), 66.1(6) and 66.4(5)
      
      s. 66.2(5.1)
    - Select item
      
      66.2(6) Share of partner
      
      s. 66.2(6)
    - Select item
      
      66.2(7) Exception
      
      s. 66.2(7)
    - Select item
      
      66.2(8) Presumption
      
      s. 66.2(8)
    - Select item
      
      66.21(1) Definitions
      
      s. 66.21(1)
    - Select item
      
      66.21(2) Application of subsection 66(15)
      
      s. 66.21(2)
    - Select item
      
      66.21(3) Amount to be included in income
      
      s. 66.21(3)
    - Select item
      
      66.21(4) Deduction for cumulative foreign resource expense
      
      s. 66.21(4)
    - Select item
      
      66.21(5) Individual changing residence
      
      s. 66.21(5)
    - Select item
      
      66.3(1) Exploration and development shares
      
      s. 66.3(1)
    - Select item
      
      66.3(2) Deductions from paid-up capital
      
      s. 66.3(2)
    - Select item
      
      66.3(3) Cost of flow-through shares
      
      s. 66.3(3)
    - Select item
      
      66.3(4) Paid-up capital
      
      s. 66.3(4)
    - Select item
      
      66.4(1) Recovery of costs
      
      s. 66.4(1)
    - Select item
      
      66.4(2) Deduction for cumulative Canadian oil and gas property expense
      
      s. 66.4(2)
    - Select item
      
      66.4(5) Definitions
      
      s. 66.4(5)
    - Select item
      
      66.4(5.1) Application of ss. 66(15) and 66.1(6)
      
      s. 66.4(5.1)
    - Select item
      
      66.4(6) Share of partner
      
      s. 66.4(6)
    - Select item
      
      66.4(7) Exception
      
      s. 66.4(7)
    - Select item
      
      66.5(1) Deduction from income
      
      s. 66.5(1)
    - Select item
      
      66.5(2) Definition of cumulative offset account
      
      s. 66.5(2)
    - Select item
      
      66.5(3) Change of control
      
      s. 66.5(3)
    - Select item
      
      66.6 Acquisition from tax-exempt
      
      s. 66.6
    - Select item
      
      66.7(1) Successor of Canadian exploration and development expenses
      
      s. 66.7(1)
    - Select item
      
      66.7(2) Successor of foreign exploration and development expenses
      
      s. 66.7(2)
    - Select item
      
      66.7(2.1) Country-by-country successor FEDE allocations
      
      s. 66.7(2.1)
    - Select item
      
      66.7(2.2) Method of allocation
      
      s. 66.7(2.2)
    - Select item
      
      66.7(2.3) Successor of foreign resource expenses
      
      s. 66.7(2.3)
    - Select item
      
      66.7(3) Successor of Canadian exploration expense
      
      s. 66.7(3)
    - Select item
      
      66.7(4) Successor of Canadian development expense
      
      s. 66.7(4)
    - Select item
      
      66.7(5) Successor of Canadian oil and gas property expense
      
      s. 66.7(5)
    - Select item
      
      66.7(6) Where s. 29(25) of ITAR and ss. (1) to (5) do not apply
      
      s. 66.7(6)
    - Select item
      
      66.7(7) Application of s. 29(25) of ITAR and ss. (1), (3), (4) and (5)
      
      s. 66.7(7)
    - Select item
      
      66.7(8) Application of subsections (2) and (2.3)
      
      s. 66.7(8)
    - Select item
      
      66.7(9) Canadian development expense becoming Canadian exploration expense
      
      s. 66.7(9)
    - Select item
      
      66.7(10) Change of control
      
      s. 66.7(10)
    - Select item
      
      66.7(10.1) Amalgamation — partnership property
      
      s. 66.7(10.1)
    - Select item
      
      66.7(11) Idem
      
      s. 66.7(11)
    - Select item
      
      66.7(12) Reduction of Canadian resource expenses
      
      s. 66.7(12)
    - Select item
      
      66.7(12.1) Specified amount
      
      s. 66.7(12.1)
    - Select item
      
      66.7(13) Reduction of foreign resource expenses
      
      s. 66.7(13)
    - Select item
      
      66.7(13.1) Reduction of foreign resource expenses
      
      s. 66.7(13.1)
    - Select item
      
      66.7(13.2) Specified amount — foreign resource expenses
      
      s. 66.7(13.2)
    - Select item
      
      66.7(14) Disposal of Canadian resource properties
      
      s. 66.7(14)
    - Select item
      
      66.7(15) Disposal of foreign resource properties
      
      s. 66.7(15)
    - Select item
      
      66.7(15.1) Disposal of foreign resource properties — subsection (2.3)
      
      s. 66.7(15.1)
    - Select item
      
      66.7(16) Non-successor acquisitions
      
      s. 66.7(16)
    - Select item
      
      66.7(17) Restriction on deductions
      
      s. 66.7(17)
    - Select item
      
      66.7(18) Application of interpretation provisions
      
      s. 66.7(18)
    - Select item
      
      66.8(1) Resource expenses of limited partner
      
      s. 66.8(1)
    - Select item
      
      66.8(2) Expenses in following fiscal period
      
      s. 66.8(2)
    - Select item
      
      66.8(3) Interpretation
      
      s. 66.8(3)
  - Select item
    
    SUBDIVISION F — Rules Relating to Computation of Income
    
    s. 67
    - Select item
      
      67 General limitation re expenses
      
      s. 67
    - Select item
      
      67.1(1) Expenses for food, etc.
      
      s. 67.1(1)
    - Select item
      
      67.1(1.1) Meal expenses for long-haul truck drivers
      
      s. 67.1(1.1)
    - Select item
      
      67.1(2) Exceptions
      
      s. 67.1(2)
    - Select item
      
      67.1(3) Fees for convention, etc.
      
      s. 67.1(3)
    - Select item
      
      67.1(4) Interpretation
      
      s. 67.1(4)
    - Select item
      
      67.1(5) Definitions
      
      s. 67.1(5)
    - Select item
      
      67.2 Interest on money borrowed for certain vehicles
      
      s. 67.2
    - Select item
      
      67.3 Limitation re cost of leasing passenger vehicle
      
      s. 67.3
    - Select item
      
      67.4 More than one owner or lessee
      
      s. 67.4
    - Select item
      
      67.41 More than one owner
      
      s. 67.41
    - Select item
      
      67.5(1) Non-deductibility of illegal payments
      
      s. 67.5(1)
    - Select item
      
      67.5(2) Reassessments
      
      s. 67.5(2)
    - Select item
      
      67.6 Non-deductibility of fines and penalties
      
      s. 67.6
    - Select item
      
      67.7(1) Definitions
      
      s. 67.7(1)
    - Select item
      
      67.7(2) Non-deductibility of expenses — short-term rental
      
      s. 67.7(2)
    - Select item
      
      67.7(3) Deemed compliance
      
      s. 67.7(3)
    - Select item
      
      67.7(4) Reassessments
      
      s. 67.7(4)
    - Select item
      
      68 Allocation of amounts in consideration for property, services or restrictive covenants
      
      s. 68
    - Select item
      
      69(1) Inadequate considerations
      
      s. 69(1)
    - Select item
      
      69(1.1) Idem, where s. 70(3) applies
      
      s. 69(1.1)
    - Select item
      
      69(1.2) Idem
      
      s. 69(1.2)
    - Select item
      
      69(4) Shareholder appropriations
      
      s. 69(4)
    - Select item
      
      69(5) Idem
      
      s. 69(5)
    - Select item
      
      69(11) Deemed proceeds of disposition
      
      s. 69(11)
    - Select item
      
      69(12) Reassessments
      
      s. 69(12)
    - Select item
      
      69(13) Amalgamation or merger
      
      s. 69(13)
    - Select item
      
      69(14) New taxpayer
      
      s. 69(14)
    - Select item
      
      70(1) Death of a taxpayer
      
      s. 70(1)
    - Select item
      
      70(2) Amounts receivable
      
      s. 70(2)
    - Select item
      
      70(3) Rights or things transferred to beneficiaries
      
      s. 70(3)
    - Select item
      
      70(3.1) Exception
      
      s. 70(3.1)
    - Select item
      
      70(4) Revocation of election
      
      s. 70(4)
    - Select item
      
      70(5) Capital property of a deceased taxpayer
      
      s. 70(5)
    - Select item
      
      70(5.1) Transfer or distribution — Class 14.1
      
      s. 70(5.1)
    - Select item
      
      70(5.2) Resource property and land inventory
      
      s. 70(5.2)
    - Select item
      
      70(5.3) Fair market value
      
      s. 70(5.3)
    - Select item
      
      70(5.31) Fair market value
      
      s. 70(5.31)
    - Select item
      
      70(5.4) NISA on death
      
      s. 70(5.4)
    - Select item
      
      70(6) Where transfer or distribution to spouse or spouse trust
      
      s. 70(6)
    - Select item
      
      70(6.1) Transfer or distribution of NISA to spouse or trust
      
      s. 70(6.1)
    - Select item
      
      70(6.2) Election
      
      s. 70(6.2)
    - Select item
      
      70(7) Special rules applicable in respect of trust for benefit of spouse
      
      s. 70(7)
    - Select item
      
      70(8) Meaning of certain expressions in s. (7)
      
      s. 70(8)
    - Select item
      
      70(9) When subsection (9.01) applies
      
      s. 70(9)
    - Select item
      
      70(9.01) Transfer of farming and fishing property to child
      
      s. 70(9.01)
    - Select item
      
      70(9.1) When subsection (9.11) applies
      
      s. 70(9.1)
    - Select item
      
      70(9.11) Transfer of farming and fishing property from trust to settlor’s children
      
      s. 70(9.11)
    - Select item
      
      70(9.2) When subsection (9.21) applies
      
      s. 70(9.2)
    - Select item
      
      70(9.21) Transfer of family farm and fishing corporations and partnerships
      
      s. 70(9.21)
    - Select item
      
      70(9.3) When subsection (9.31) applies
      
      s. 70(9.3)
    - Select item
      
      70(9.31) Transfer of family farm or fishing corporation or family farm or fishing partnership from trust to children of settlor
      
      s. 70(9.31)
    - Select item
      
      70(9.6) Transfer to a parent
      
      s. 70(9.6)
    - Select item
      
      70(9.8) Leased farm or fishing property
      
      s. 70(9.8)
    - Select item
      
      70(10) Definitions
      
      s. 70(10)
    - Select item
      
      70(11) Application of s. 138(12)
      
      s. 70(11)
    - Select item
      
      70(12) Value of NISA
      
      s. 70(12)
    - Select item
      
      70(13) Capital cost of certain depreciable property
      
      s. 70(13)
    - Select item
      
      70(14) Order of disposal of depreciable property
      
      s. 70(14)
    - Select item
      
      72(1) Reserves, etc., for year of death
      
      s. 72(1)
    - Select item
      
      72(2) Election by legal representative and transferee re reserves
      
      s. 72(2)
    - Select item
      
      73(1) Inter vivos transfers by individuals
      
      s. 73(1)
    - Select item
      
      73(1.01) Qualifying transfers
      
      s. 73(1.01)
    - Select item
      
      73(1.02) Exception for transfers
      
      s. 73(1.02)
    - Select item
      
      73(1.1) Interpretation
      
      s. 73(1.1)
    - Select item
      
      73(2) Capital cost and amount deemed allowed to spouse, etc., or trust
      
      s. 73(2)
    - Select item
      
      73(3) When subsection (3.1) applies
      
      s. 73(3)
    - Select item
      
      73(4) When subsection (4.1) applies
      
      s. 73(4)
    - Select item
      
      73(5) Disposition of a NISA
      
      s. 73(5)
    - Select item
      
      73(6) Application of s. 70(10)
      
      s. 73(6)
    - Select item
      
      74.1(1) Transfers and loans to spouse or common-law partner
      
      s. 74.1(1)
    - Select item
      
      74.1(2) Transfers and loans to minors
      
      s. 74.1(2)
    - Select item
      
      74.1(3) Repayment of existing indebtedness
      
      s. 74.1(3)
    - Select item
      
      74.2(1) Gain or loss deemed that of lender or transferor
      
      s. 74.2(1)
    - Select item
      
      74.2(2) Deemed gain or loss
      
      s. 74.2(2)
    - Select item
      
      74.2(3) Election for subsection (1) to apply
      
      s. 74.2(3)
    - Select item
      
      74.2(4) Application of subsection (3)
      
      s. 74.2(4)
    - Select item
      
      74.3(1) Transfers or loans to a trust
      
      s. 74.3(1)
    - Select item
      
      74.3(2) Definition of designated person
      
      s. 74.3(2)
    - Select item
      
      74.4(1) Definitions
      
      s. 74.4(1)
    - Select item
      
      74.4(2) Transfers and loans to corporations
      
      s. 74.4(2)
    - Select item
      
      74.4(3) Outstanding amount
      
      s. 74.4(3)
    - Select item
      
      74.4(4) Benefit not granted to a designated person
      
      s. 74.4(4)
    - Select item
      
      74.5(1) Transfers for fair market consideration
      
      s. 74.5(1)
    - Select item
      
      74.5(2) Loans for value
      
      s. 74.5(2)
    - Select item
      
      74.5(3) Spouses or common-law partners living apart
      
      s. 74.5(3)
    - Select item
      
      74.5(4) Idem
      
      s. 74.5(4)
    - Select item
      
      74.5(5) Definition of designated person
      
      s. 74.5(5)
    - Select item
      
      74.5(6) Back to back loans and transfers
      
      s. 74.5(6)
    - Select item
      
      74.5(7) Guarantees
      
      s. 74.5(7)
    - Select item
      
      74.5(8) Definition of specified person
      
      s. 74.5(8)
    - Select item
      
      74.5(9) Transfers or loans to a trust
      
      s. 74.5(9)
    - Select item
      
      74.5(11) Artificial transactions
      
      s. 74.5(11)
    - Select item
      
      74.5(12) Where ss. 74.1 to 74.3 do not apply
      
      s. 74.5(12)
    - Select item
      
      74.5(13) Exception from attribution rules
      
      s. 74.5(13)
    - Select item
      
      75(2) Trusts
      
      s. 75(2)
    - Select item
      
      75(3) Exceptions
      
      s. 75(3)
    - Select item
      
      75.1(1) Gain or loss deemed that of transferor
      
      s. 75.1(1)
    - Select item
      
      75.1(2) Definition of child
      
      s. 75.1(2)
    - Select item
      
      75.2 Rules applicable with respect to “qualifying trust annuity”
      
      s. 75.2
    - Select item
      
      76(1) Security in satisfaction of income debt
      
      s. 76(1)
    - Select item
      
      76(2) Idem
      
      s. 76(2)
    - Select item
      
      76(3) Section enacted for greater certainty
      
      s. 76(3)
    - Select item
      
      76(4) Debt deemed not to be income debt
      
      s. 76(4)
    - Select item
      
      76(5) Definitions of certain expressions
      
      s. 76(5)
    - Select item
      
      76.1(1) Non-resident moving debt from Canadian business
      
      s. 76.1(1)
    - Select item
      
      76.1(2) Non-resident assuming debt
      
      s. 76.1(2)
    - Select item
      
      77
      
      s. 77
    - Select item
      
      78(1) Unpaid amounts
      
      s. 78(1)
    - Select item
      
      78(2) Idem
      
      s. 78(2)
    - Select item
      
      78(3) Late filing
      
      s. 78(3)
    - Select item
      
      78(4) Unpaid remuneration and other amounts
      
      s. 78(4)
    - Select item
      
      78(5) Where s. (1) does not apply
      
      s. 78(5)
    - Select item
      
      79(1) Definitions
      
      s. 79(1)
    - Select item
      
      79(2) Surrender of property
      
      s. 79(2)
    - Select item
      
      79(3) Proceeds of disposition for debtor
      
      s. 79(3)
    - Select item
      
      79(4) Subsequent payment by debtor
      
      s. 79(4)
    - Select item
      
      79(5) Subsequent application with respect to employee or shareholder debt
      
      s. 79(5)
    - Select item
      
      79(6) Surrender of property not payment or repayment by debtor
      
      s. 79(6)
    - Select item
      
      79(7) Foreign exchange
      
      s. 79(7)
    - Select item
      
      79.1(1) Definitions
      
      s. 79.1(1)
    - Select item
      
      79.1(2) Seizure of property
      
      s. 79.1(2)
    - Select item
      
      79.1(2.1) Exception
      
      s. 79.1(2.1)
    - Select item
      
      79.1(3) Creditor’s capital gains reserves
      
      s. 79.1(3)
    - Select item
      
      79.1(4) Creditor’s inventory reserves
      
      s. 79.1(4)
    - Select item
      
      79.1(5) Adjustment where disposition and reacquisition of capital property in same year
      
      s. 79.1(5)
    - Select item
      
      79.1(6) Cost of seized properties for creditor
      
      s. 79.1(6)
    - Select item
      
      79.1(7) Treatment of debt
      
      s. 79.1(7)
    - Select item
      
      79.1(8) Claims for debts
      
      s. 79.1(8)
    - Select item
      
      80(1) Definitions
      
      s. 80(1)
    - Select item
      
      80(2) Application of debt forgiveness rules
      
      s. 80(2)
    - Select item
      
      80(3) Reductions of non-capital losses
      
      s. 80(3)
    - Select item
      
      80(4) Reductions of capital losses
      
      s. 80(4)
    - Select item
      
      80(5) Reductions with respect to depreciable property
      
      s. 80(5)
    - Select item
      
      80(6) Restriction with respect to depreciable property
      
      s. 80(6)
    - Select item
      
      80(8) Reductions of resource expenditures
      
      s. 80(8)
    - Select item
      
      80(9) Reductions of adjusted cost bases of capital properties
      
      s. 80(9)
    - Select item
      
      80(10) Reduction of adjusted cost bases of certain shares and debts
      
      s. 80(10)
    - Select item
      
      80(11) Reduction of adjusted cost bases of certain shares, debts and partnership interests
      
      s. 80(11)
    - Select item
      
      80(12) Capital gain where current year capital loss
      
      s. 80(12)
    - Select item
      
      80(13) Income inclusion
      
      s. 80(13)
    - Select item
      
      80(14) Residual balance
      
      s. 80(14)
    - Select item
      
      80(14.1) Gross tax attributes
      
      s. 80(14.1)
    - Select item
      
      80(15) Members of partnerships
      
      s. 80(15)
    - Select item
      
      80(16) Designations by Minister
      
      s. 80(16)
    - Select item
      
      80(18) Partnership designations
      
      s. 80(18)
    - Select item
      
      80.01(1) Definitions
      
      s. 80.01(1)
    - Select item
      
      80.01(2) Application
      
      s. 80.01(2)
    - Select item
      
      80.01(3) Deemed settlement on amalgamation
      
      s. 80.01(3)
    - Select item
      
      80.01(4) Deemed settlement on winding-up
      
      s. 80.01(4)
    - Select item
      
      80.01(5) Deemed settlement on winding-up
      
      s. 80.01(5)
    - Select item
      
      80.01(5.1) Deemed settlement on SIFT trust wind-up event
      
      s. 80.01(5.1)
    - Select item
      
      80.01(6) Specified obligation in relation to debt parking
      
      s. 80.01(6)
    - Select item
      
      80.01(7) Parked obligation
      
      s. 80.01(7)
    - Select item
      
      80.01(8) Deemed settlement after debt parking
      
      s. 80.01(8)
    - Select item
      
      80.01(9) Statute-barred debt
      
      s. 80.01(9)
    - Select item
      
      80.01(10) Subsequent payments in satisfaction of debt
      
      s. 80.01(10)
    - Select item
      
      80.01(11) Foreign currency gains and losses
      
      s. 80.01(11)
    - Select item
      
      80.02(1) Definitions
      
      s. 80.02(1)
    - Select item
      
      80.02(2) General rules for distress preferred shares
      
      s. 80.02(2)
    - Select item
      
      80.02(3) Substitution of distress preferred share for debt
      
      s. 80.02(3)
    - Select item
      
      80.02(4) Substitution of commercial debt obligation for distress preferred share
      
      s. 80.02(4)
    - Select item
      
      80.02(5) Substitution of distress preferred share for other distress preferred share
      
      s. 80.02(5)
    - Select item
      
      80.02(6) Substitution of non-commercial obligation for distress preferred share
      
      s. 80.02(6)
    - Select item
      
      80.02(7) Deemed settlement on expiry of term
      
      s. 80.02(7)
    - Select item
      
      80.03(1) Definitions
      
      s. 80.03(1)
    - Select item
      
      80.03(2) Deferred recognition of debtor’s gain on settlement of debt
      
      s. 80.03(2)
    - Select item
      
      80.03(3) Surrender of capital property
      
      s. 80.03(3)
    - Select item
      
      80.03(7) Alternative treatment
      
      s. 80.03(7)
    - Select item
      
      80.03(8) Lifetime capital gains exemption
      
      s. 80.03(8)
    - Select item
      
      80.04(1) Definitions
      
      s. 80.04(1)
    - Select item
      
      80.04(2) Eligible transferee
      
      s. 80.04(2)
    - Select item
      
      80.04(3) Application
      
      s. 80.04(3)
    - Select item
      
      80.04(4) Agreement respecting transfer of forgiven amount
      
      s. 80.04(4)
    - Select item
      
      80.04(5) Consideration for agreement
      
      s. 80.04(5)
    - Select item
      
      80.04(5.1) No benefit conferred
      
      s. 80.04(5.1)
    - Select item
      
      80.04(6) Manner of filing agreement
      
      s. 80.04(6)
    - Select item
      
      80.04(7) Filing by partnership
      
      s. 80.04(7)
    - Select item
      
      80.04(8) Related corporations
      
      s. 80.04(8)
    - Select item
      
      80.04(9) Assessment of taxpayers in respect of agreement
      
      s. 80.04(9)
    - Select item
      
      80.04(10) Liability of debtor
      
      s. 80.04(10)
    - Select item
      
      80.04(11) Joint and several, or solidary, liability
      
      s. 80.04(11)
    - Select item
      
      80.04(12) Assessments in respect of liability
      
      s. 80.04(12)
    - Select item
      
      80.04(13) Application of Division I
      
      s. 80.04(13)
    - Select item
      
      80.04(14) Partnership members
      
      s. 80.04(14)
    - Select item
      
      80.1(1) Expropriation assets acquired as compensation for, or as consideration for sale of, foreign property taken by or sold to foreign issuer
      
      s. 80.1(1)
    - Select item
      
      80.1(2) Election re interest received or to be received on expropriation assets acquired by taxpayer
      
      s. 80.1(2)
    - Select item
      
      80.1(3) Where interest amount and capital amount received at same time
      
      s. 80.1(3)
    - Select item
      
      80.1(4) Assets acquired from foreign affiliate of taxpayer as dividend in kind or as benefit to shareholder
      
      s. 80.1(4)
    - Select item
      
      80.1(5) Assets acquired from foreign affiliate of taxpayer as consideration for settlement, etc., of debt
      
      s. 80.1(5)
    - Select item
      
      80.1(6) Assets acquired from foreign affiliate of taxpayer on winding-up, etc.
      
      s. 80.1(6)
    - Select item
      
      80.1(7) Definition of adjusted principal amount
      
      s. 80.1(7)
    - Select item
      
      80.1(8) Currency in which adjusted principal amount to be computed or expressed
      
      s. 80.1(8)
    - Select item
      
      80.1(9) Election in respect of two or more expropriation assets acquired by taxpayer
      
      s. 80.1(9)
    - Select item
      
      80.2(1) Application
      
      s. 80.2(1)
    - Select item
      
      80.2(2) Rules relating to time of payment
      
      s. 80.2(2)
    - Select item
      
      80.2(3) Applying paragraph 18(1)(m)
      
      s. 80.2(3)
    - Select item
      
      80.2(4) Exception for certain partnership reimbursements
      
      s. 80.2(4)
    - Select item
      
      80.2(5) Specified amount deemed to be paid at end of taxation year
      
      s. 80.2(5)
    - Select item
      
      80.2(6) Inclusion in recipient’s income
      
      s. 80.2(6)
    - Select item
      
      80.2(7) Interpretation — portion of the original amount
      
      s. 80.2(7)
    - Select item
      
      80.2(8) Inclusion in recipient’s income
      
      s. 80.2(8)
    - Select item
      
      80.2(9) Deduction by taxpayer
      
      s. 80.2(9)
    - Select item
      
      80.2(10) Specified amount deemed not to be payable or receivable
      
      s. 80.2(10)
    - Select item
      
      80.2(11) Eligible portion of a specified amount
      
      s. 80.2(11)
    - Select item
      
      80.2(12) Taxpayer’s share of original amount
      
      s. 80.2(12)
    - Select item
      
      80.2(13) Reduction in original amount for Part XII of the regulations
      
      s. 80.2(13)
    - Select item
      
      80.3(1) Definitions
      
      s. 80.3(1)
    - Select item
      
      80.3(2) Income deferral from the destruction of livestock
      
      s. 80.3(2)
    - Select item
      
      80.3(3) Inclusion of deferred amount
      
      s. 80.3(3)
    - Select item
      
      80.3(4) Income deferral for regions of drought, flood or excessive moisture
      
      s. 80.3(4)
    - Select item
      
      80.3(4.1) Income deferral
      
      s. 80.3(4.1)
    - Select item
      
      80.3(5) Inclusion of deferred amount
      
      s. 80.3(5)
    - Select item
      
      80.3(6) Subsections (2), (4) and (4.1) not applicable
      
      s. 80.3(6)
    - Select item
      
      80.3(7) Measuring breeding bee stock
      
      s. 80.3(7)
    - Select item
      
      80.4(1) Loans
      
      s. 80.4(1)
    - Select item
      
      80.4(1.1) Interpretation
      
      s. 80.4(1.1)
    - Select item
      
      80.4(2) Idem
      
      s. 80.4(2)
    - Select item
      
      80.4(3) Where ss. (1) and (2) do not apply
      
      s. 80.4(3)
    - Select item
      
      80.4(4) Interest on loans for home purchase or relocation
      
      s. 80.4(4)
    - Select item
      
      80.4(5) Idem
      
      s. 80.4(5)
    - Select item
      
      80.4(6) Deemed new home purchase loans
      
      s. 80.4(6)
    - Select item
      
      80.4(7) Definitions
      
      s. 80.4(7)
    - Select item
      
      80.4(8) Meaning of connected
      
      s. 80.4(8)
    - Select item
      
      80.5 Deemed interest
      
      s. 80.5
    - Select item
      
      80.6(1) Synthetic disposition
      
      s. 80.6(1)
    - Select item
      
      80.6(2) Exception
      
      s. 80.6(2)
  - Select item
    
    SUBDIVISION G — Amounts Not Included in Computing Income
    
    s. 81
    - Select item
      
      81(1) Amounts not included in income
      
      s. 81(1)
    - Select item
      
      81(3.1) Travel expenses
      
      s. 81(3.1)
    - Select item
      
      81(4) Payments for volunteer services
      
      s. 81(4)
    - Select item
      
      81(5) Election
      
      s. 81(5)
  - Select item
    
    SUBDIVISION H — Corporations Resident in Canada and their Shareholders
    
    s. 82
    - Select item
      
      82(1) Taxable dividends received
      
      s. 82(1)
    - Select item
      
      82(1.1) Limitation as to paragraph (1)(c)
      
      s. 82(1.1)
    - Select item
      
      82(2) Certain dividends received by taxpayer
      
      s. 82(2)
    - Select item
      
      82(3) Dividends received by spouse or common-law partner
      
      s. 82(3)
    - Select item
      
      83(1) Qualifying dividends
      
      s. 83(1)
    - Select item
      
      83(2) Capital dividend
      
      s. 83(2)
    - Select item
      
      83(2.1) Idem
      
      s. 83(2.1)
    - Select item
      
      83(2.2) Where s. (2.1) does not apply
      
      s. 83(2.2)
    - Select item
      
      83(2.3) Idem
      
      s. 83(2.3)
    - Select item
      
      83(2.4) Idem
      
      s. 83(2.4)
    - Select item
      
      83(3) Late filed elections
      
      s. 83(3)
    - Select item
      
      83(3.1) Request for election
      
      s. 83(3.1)
    - Select item
      
      83(4) Penalty for late filed election
      
      s. 83(4)
    - Select item
      
      83(5) Unpaid balance of penalty
      
      s. 83(5)
    - Select item
      
      83(6) Definition of qualifying dividend
      
      s. 83(6)
    - Select item
      
      83(7) Amalgamation where there are tax-deferred preferred shares
      
      s. 83(7)
    - Select item
      
      84(1) Deemed dividend
      
      s. 84(1)
    - Select item
      
      84(2) Distribution on winding-up, etc.
      
      s. 84(2)
    - Select item
      
      84(3) Redemption, etc.
      
      s. 84(3)
    - Select item
      
      84(4) Reduction of paid-up capital
      
      s. 84(4)
    - Select item
      
      84(4.1) Deemed dividend on reduction of paid-up capital
      
      s. 84(4.1)
    - Select item
      
      84(4.2) Deemed dividend on term preferred share
      
      s. 84(4.2)
    - Select item
      
      84(4.3) Deemed dividend on guaranteed share
      
      s. 84(4.3)
    - Select item
      
      84(5) Amount distributed or paid where a share
      
      s. 84(5)
    - Select item
      
      84(6) Where s. (2) or (3) does not apply
      
      s. 84(6)
    - Select item
      
      84(7) When dividend payable
      
      s. 84(7)
    - Select item
      
      84(8) Where s. (3) does not apply
      
      s. 84(8)
    - Select item
      
      84(9) Shares disposed of on redemptions, etc.
      
      s. 84(9)
    - Select item
      
      84(10) Reduction of contributed surplus
      
      s. 84(10)
    - Select item
      
      84(11) Computation of contributed surplus
      
      s. 84(11)
    - Select item
      
      84.1(1) Non-arm’s length sale of shares
      
      s. 84.1(1)
    - Select item
      
      84.1(2) Idem
      
      s. 84.1(2)
    - Select item
      
      84.1(2.01) Rules for par. 84.1(2)(a.1)
      
      s. 84.1(2.01)
    - Select item
      
      84.1(2.1) Idem
      
      s. 84.1(2.1)
    - Select item
      
      84.1(2.2) Rules for par. 84.1(2)(b)
      
      s. 84.1(2.2)
    - Select item
      
      84.1(2.3) Rules for subsections (2.31) and (2.32)
      
      s. 84.1(2.3)
    - Select item
      
      84.1(2.31) Immediate intergenerational business transfer
      
      s. 84.1(2.31)
    - Select item
      
      84.1(2.32) Gradual intergenerational business transfer
      
      s. 84.1(2.32)
    - Select item
      
      84.1(3) Addition to paid-up capital
      
      s. 84.1(3)
    - Select item
      
      84.2(1) Computation of paid-up capital in respect of particular class of shares
      
      s. 84.2(1)
    - Select item
      
      84.2(2) Debt deficiency
      
      s. 84.2(2)
    - Select item
      
      84.2(3) Idem
      
      s. 84.2(3)
    - Select item
      
      85(1) Transfer of property to corporation by shareholders
      
      s. 85(1)
    - Select item
      
      85(1.1) Definition of eligible property
      
      s. 85(1.1)
    - Select item
      
      85(1.11) Exception
      
      s. 85(1.11)
    - Select item
      
      85(1.12) Eligible derivatives
      
      s. 85(1.12)
    - Select item
      
      85(1.2) Application of subsection (1)
      
      s. 85(1.2)
    - Select item
      
      85(1.3) Meaning of wholly owned corporation
      
      s. 85(1.3)
    - Select item
      
      85(1.4) Definitions
      
      s. 85(1.4)
    - Select item
      
      85(2) Transfer of property to corporation from partnership
      
      s. 85(2)
    - Select item
      
      85(2.1) Computing paid-up capital
      
      s. 85(2.1)
    - Select item
      
      85(3) Where partnership wound up
      
      s. 85(3)
    - Select item
      
      85(5) Rules on transfers of depreciable property
      
      s. 85(5)
    - Select item
      
      85(5.1) Acquisition of certain tools — capital cost and deemed depreciation
      
      s. 85(5.1)
    - Select item
      
      85(6) Time for election
      
      s. 85(6)
    - Select item
      
      85(7) Late filed election
      
      s. 85(7)
    - Select item
      
      85(7.1) Special cases
      
      s. 85(7.1)
    - Select item
      
      85(8) Penalty for late filed election
      
      s. 85(8)
    - Select item
      
      85(9) Unpaid balance of penalty
      
      s. 85(9)
    - Select item
      
      85.1(1) Share for share exchange
      
      s. 85.1(1)
    - Select item
      
      85.1(2) Where s. (1) does not apply
      
      s. 85.1(2)
    - Select item
      
      85.1(2.1) Computation of paid-up capital
      
      s. 85.1(2.1)
    - Select item
      
      85.1(2.2) Issuance deemed made to vendor
      
      s. 85.1(2.2)
    - Select item
      
      85.1(3) Disposition of shares of foreign affiliate
      
      s. 85.1(3)
    - Select item
      
      85.1(4) Exception
      
      s. 85.1(4)
    - Select item
      
      85.1(5) Foreign share for foreign share exchange
      
      s. 85.1(5)
    - Select item
      
      85.1(6) Where subsection (5) does not apply
      
      s. 85.1(6)
    - Select item
      
      85.1(6.1) Issuance deemed made to vendor
      
      s. 85.1(6.1)
    - Select item
      
      85.1(7) Application of subsection (8)
      
      s. 85.1(7)
    - Select item
      
      85.1(8) Rollover on SIFT unit for share exchange
      
      s. 85.1(8)
    - Select item
      
      86(1) Exchange of shares by a shareholder in course of reorganization of capital
      
      s. 86(1)
    - Select item
      
      86(2) Idem
      
      s. 86(2)
    - Select item
      
      86(2.1) Computation of paid-up capital
      
      s. 86(2.1)
    - Select item
      
      86(3) Application
      
      s. 86(3)
    - Select item
      
      86(4) Computation of adjusted cost base
      
      s. 86(4)
    - Select item
      
      Foreign Spin-offs
      
      s. 86.1
      - Select item
        
        86.1(1) Eligible distribution not included in income
        
        s. 86.1(1)
      - Select item
        
        86.1(2) Eligible distribution
        
        s. 86.1(2)
      - Select item
        
        86.1(3) Cost adjustments
        
        s. 86.1(3)
      - Select item
        
        86.1(4) Inventory
        
        s. 86.1(4)
      - Select item
        
        86.1(5) Reassessments
        
        s. 86.1(5)
      - Select item
        
        87(1) Amalgamations
        
        s. 87(1)
      - Select item
        
        87(1.1) Shares deemed to have been received by virtue of merger
        
        s. 87(1.1)
      - Select item
        
        87(1.2) New corporation continuation of a predecessor
        
        s. 87(1.2)
      - Select item
        
        87(1.4) Definition of subsidiary wholly-owned corporation
        
        s. 87(1.4)
      - Select item
        
        87(1.5) Definitions
        
        s. 87(1.5)
      - Select item
        
        87(2) Rules applicable
        
        s. 87(2)
      - Select item
        
        87(2.01) Application of s. 37.1(5)
        
        s. 87(2.01)
      - Select item
        
        87(2.1) Non-capital losses, etc., of predecessor corporations
        
        s. 87(2.1)
      - Select item
        
        87(2.11) Vertical amalgamations
        
        s. 87(2.11)
      - Select item
        
        87(2.12) Adjusted taxable income — non-capital losses
        
        s. 87(2.12)
      - Select item
        
        87(2.2) Amalgamation of insurers
        
        s. 87(2.2)
      - Select item
        
        87(2.3) Quebec credit unions
        
        s. 87(2.3)
      - Select item
        
        87(3) Computation of paid-up capital
        
        s. 87(3)
      - Select item
        
        87(3.1) Election for non-application of subsection (3)
        
        s. 87(3.1)
      - Select item
        
        87(4) Shares of predecessor corporation
        
        s. 87(4)
      - Select item
        
        87(4.1) Exchanged shares
        
        s. 87(4.1)
      - Select item
        
        87(4.2) Idem
        
        s. 87(4.2)
      - Select item
        
        87(4.3) Exchanged rights
        
        s. 87(4.3)
      - Select item
        
        87(4.4) Flow-through shares
        
        s. 87(4.4)
      - Select item
        
        87(5) Options to acquire shares of predecessor corporation
        
        s. 87(5)
      - Select item
        
        87(5.1) Adjusted cost base of option
        
        s. 87(5.1)
      - Select item
        
        87(6) Obligations of predecessor corporation
        
        s. 87(6)
      - Select item
        
        87(6.1) Adjusted cost base
        
        s. 87(6.1)
      - Select item
        
        87(7) Idem
        
        s. 87(7)
      - Select item
        
        87(8) Foreign merger
        
        s. 87(8)
      - Select item
        
        87(8.1) Definition of foreign merger
        
        s. 87(8.1)
      - Select item
        
        87(8.2) Absorptive mergers
        
        s. 87(8.2)
      - Select item
        
        87(8.3) Anti-avoidance
        
        s. 87(8.3)
      - Select item
        
        87(8.4) Taxable Canadian property — conditions for rollover
        
        s. 87(8.4)
      - Select item
        
        87(8.5) Foreign merger — taxable Canadian property rollover
        
        s. 87(8.5)
      - Select item
        
        87(9) Rules applicable in respect of certain mergers
        
        s. 87(9)
      - Select item
        
        87(10) Share deemed listed
        
        s. 87(10)
      - Select item
        
        87(11) Vertical amalgamations
        
        s. 87(11)
      - Select item
        
        88(1) Winding-up
        
        s. 88(1)
      - Select item
        
        88(1.1) Non-capital losses, etc., of subsidiary
        
        s. 88(1.1)
      - Select item
        
        88(1.11) Cumulative unused excess capacity of subsidiary
        
        s. 88(1.11)
      - Select item
        
        88(1.12) Adjusted taxable income — non-capital losses of subsidiary
        
        s. 88(1.12)
      - Select item
        
        88(1.2) Net capital losses of subsidiary
        
        s. 88(1.2)
      - Select item
        
        88(1.3) Computation of income and tax of parent
        
        s. 88(1.3)
      - Select item
        
        88(1.4) Qualified expenditure of subsidiary
        
        s. 88(1.4)
      - Select item
        
        88(1.41) Application of s. 37.1(5)
        
        s. 88(1.41)
      - Select item
        
        88(1.5) Parent continuation of subsidiary
        
        s. 88(1.5)
      - Select item
        
        88(1.6) Idem
        
        s. 88(1.6)
      - Select item
        
        88(1.7) Interpretation
        
        s. 88(1.7)
      - Select item
        
        88(1.8) Application of subsection (1.9)
        
        s. 88(1.8)
      - Select item
        
        88(1.9) Amended designation
        
        s. 88(1.9)
      - Select item
        
        88(2) Winding-up of Canadian corporation
        
        s. 88(2)
      - Select item
        
        88(2.1) Definition of pre-1972 capital surplus on hand
        
        s. 88(2.1)
      - Select item
        
        88(2.2) Determination of pre-1972 capital surplus on hand
        
        s. 88(2.2)
      - Select item
        
        88(2.3) Actual cost of certain depreciable property
        
        s. 88(2.3)
      - Select item
        
        88(3) Liquidation and dissolution of foreign affiliate
        
        s. 88(3)
      - Select item
        
        88(3.1) Qualifying liquidation and dissolution
        
        s. 88(3.1)
      - Select item
        
        88(3.2) Net distribution amount
        
        s. 88(3.2)
      - Select item
        
        88(3.3) Suppression election
        
        s. 88(3.3)
      - Select item
        
        88(3.4) Conditions for subsection (3.3) election
        
        s. 88(3.4)
      - Select item
        
        88(3.5) Taxable Canadian property
        
        s. 88(3.5)
      - Select item
        
        88(4) Amalgamation deemed not to be acquisition of control
        
        s. 88(4)
      - Select item
        
        88.1(1) Application
        
        s. 88.1(1)
      - Select item
        
        88.1(2) SIFT trust wind-up event
        
        s. 88.1(2)
      - Select item
        
        89(1) Definitions
        
        s. 89(1)
      - Select item
        
        89(1.01) Application of s. 138(12)
        
        s. 89(1.01)
      - Select item
        
        89(1.1) Capital dividend account where control acquired
        
        s. 89(1.1)
      - Select item
        
        89(1.2) Capital dividend account of tax-exempt corporation
        
        s. 89(1.2)
      - Select item
        
        89(2) Where corporation is beneficiary
        
        s. 89(2)
      - Select item
        
        89(3) Simultaneous dividends
        
        s. 89(3)
      - Select item
        
        89(4) GRIP addition — becoming CCPC
        
        s. 89(4)
      - Select item
        
        89(5) GRIP addition — post-amalgamation
        
        s. 89(5)
      - Select item
        
        89(6) GRIP addition — post-winding-up
        
        s. 89(6)
      - Select item
        
        89(7) GRIP addition for 2006
        
        s. 89(7)
      - Select item
        
        89(8) LRIP addition — ceasing to be CCPC
        
        s. 89(8)
      - Select item
        
        89(9) LRIP addition — amalgamation
        
        s. 89(9)
      - Select item
        
        89(10) LRIP addition — winding-up
        
        s. 89(10)
      - Select item
        
        89(11) Election: non-CCPC
        
        s. 89(11)
      - Select item
        
        89(12) Revoking election
        
        s. 89(12)
      - Select item
        
        89(13) Repeated elections — consent required
        
        s. 89(13)
      - Select item
        
        89(14) Dividend designation
        
        s. 89(14)
      - Select item
        
        89(14.1) Late designation
        
        s. 89(14.1)
      - Select item
        
        89(14.2) Late designation — transitional ERDTOH
        
        s. 89(14.2)
      - Select item
        
        89(15) Meaning of expression deposit insurance corporation
        
        s. 89(15)
  - Select item
    
    SUBDIVISION I — Shareholders of Corporations Not Resident in Canada
    
    s. 90
    - Select item
      
      90(1) Dividend from non-resident corporation
      
      s. 90(1)
    - Select item
      
      90(2) Dividend from foreign affiliate
      
      s. 90(2)
    - Select item
      
      90(3) Qualifying return of capital
      
      s. 90(3)
    - Select item
      
      90(4) Connected person or partnership
      
      s. 90(4)
    - Select item
      
      90(5) Exclusion
      
      s. 90(5)
    - Select item
      
      90(6) Loan from foreign affiliate
      
      s. 90(6)
    - Select item
      
      90(6.1) Upstream loan continuity — reorganizations
      
      s. 90(6.1)
    - Select item
      
      90(6.11) Upstream loan continuity — reorganizations
      
      s. 90(6.11)
    - Select item
      
      90(7) Back-to-back loans
      
      s. 90(7)
    - Select item
      
      90(8) Exceptions to subsection (6)
      
      s. 90(8)
    - Select item
      
      90(8.01) Interpretation — partnerships
      
      s. 90(8.01)
    - Select item
      
      90(8.1) Upstream deposit — eligible bank affiliate
      
      s. 90(8.1)
    - Select item
      
      90(9) Corporations: deduction for amounts included under subsection (6) or (12)
      
      s. 90(9)
    - Select item
      
      90(10) Corporate partners: application of subsection (9)
      
      s. 90(10)
    - Select item
      
      90(11) Downstream surplus
      
      s. 90(11)
    - Select item
      
      90(12) Add-back for subsection (9) deduction
      
      s. 90(12)
    - Select item
      
      90(13) No double deduction
      
      s. 90(13)
    - Select item
      
      90(14) Repayment of loan
      
      s. 90(14)
    - Select item
      
      90(15) Definitions
      
      s. 90(15)
    - Select item
      
      91(1) Amounts to be included in respect of share of foreign affiliate
      
      s. 91(1)
    - Select item
      
      91(1.1) Conditions for application of subsection (1.2)
      
      s. 91(1.1)
    - Select item
      
      91(1.2) Deemed year-end
      
      s. 91(1.2)
    - Select item
      
      91(1.3) Definitions
      
      s. 91(1.3)
    - Select item
      
      91(1.4) Election for application of subsection (1.2)
      
      s. 91(1.4)
    - Select item
      
      91(2) Reserve where foreign exchange restriction
      
      s. 91(2)
    - Select item
      
      91(3) Reserve for preceding year to be included
      
      s. 91(3)
    - Select item
      
      91(4) Amounts deductible in respect of foreign taxes
      
      s. 91(4)
    - Select item
      
      91(4.1) Denial of foreign accrual tax
      
      s. 91(4.1)
    - Select item
      
      91(4.2) Specified owner
      
      s. 91(4.2)
    - Select item
      
      91(4.3) Pertinent person or partnership
      
      s. 91(4.3)
    - Select item
      
      91(4.4) Series of transactions
      
      s. 91(4.4)
    - Select item
      
      91(4.5) Exception — hybrid entities
      
      s. 91(4.5)
    - Select item
      
      91(4.6) Exceptions — partnerships
      
      s. 91(4.6)
    - Select item
      
      91(4.7) Deemed ownership
      
      s. 91(4.7)
    - Select item
      
      91(5) Amounts deductible in respect of dividends received
      
      s. 91(5)
    - Select item
      
      91(6) Idem
      
      s. 91(6)
    - Select item
      
      91(7) Shares acquired from a partnership
      
      s. 91(7)
    - Select item
      
      92(1) Adjusted cost base of share of foreign affiliate
      
      s. 92(1)
    - Select item
      
      92(1.1) Adjustment for prescribed amount
      
      s. 92(1.1)
    - Select item
      
      92(1.2) Adjustment re adjusted cost base
      
      s. 92(1.2)
    - Select item
      
      92(2) Deduction in computing adjusted cost base
      
      s. 92(2)
    - Select item
      
      92(3) Idem
      
      s. 92(3)
    - Select item
      
      92(4) Disposition of a partnership interest
      
      s. 92(4)
    - Select item
      
      92(5) Deemed gain from the disposition of a share
      
      s. 92(5)
    - Select item
      
      92(6) Formula
      
      s. 92(6)
    - Select item
      
      93(1) Election re disposition of share of foreign affiliate
      
      s. 93(1)
    - Select item
      
      93(1.1) Application of subsection (1.11)
      
      s. 93(1.1)
    - Select item
      
      93(1.11) Deemed election
      
      s. 93(1.11)
    - Select item
      
      93(1.2) Disposition of shares of a foreign affiliate held by a partnership
      
      s. 93(1.2)
    - Select item
      
      93(1.3) Deemed election
      
      s. 93(1.3)
    - Select item
      
      93(2) Application of subsection (2.01)
      
      s. 93(2)
    - Select item
      
      93(2.01) Loss limitation on disposition of share of foreign affiliate
      
      s. 93(2.01)
    - Select item
      
      93(2.02) Specified gain
      
      s. 93(2.02)
    - Select item
      
      93(2.1) Application of subsection (2.11)
      
      s. 93(2.1)
    - Select item
      
      93(2.11) Loss limitation on disposition of foreign affiliate share by a partnership
      
      s. 93(2.11)
    - Select item
      
      93(2.12) Specified gain
      
      s. 93(2.12)
    - Select item
      
      93(2.2) Application of subsection (2.21)
      
      s. 93(2.2)
    - Select item
      
      93(2.21) Loss limitation on disposition of partnership that has foreign affiliate shares
      
      s. 93(2.21)
    - Select item
      
      93(2.22) Specified gain
      
      s. 93(2.22)
    - Select item
      
      93(2.3) Application of subsection (2.31)
      
      s. 93(2.3)
    - Select item
      
      93(2.31) Loss limitation on disposition by a partnership of an indirect interest in foreign affiliate shares
      
      s. 93(2.31)
    - Select item
      
      93(2.32) Specified gain
      
      s. 93(2.32)
    - Select item
      
      93(3) Exempt dividends
      
      s. 93(3)
    - Select item
      
      93(4) Loss on disposition of shares of foreign affiliate
      
      s. 93(4)
    - Select item
      
      93(5) Late filed elections
      
      s. 93(5)
    - Select item
      
      93(5.1) Special cases
      
      s. 93(5.1)
    - Select item
      
      93(5.2) Amended election
      
      s. 93(5.2)
    - Select item
      
      93(6) Penalty for late filed election
      
      s. 93(6)
    - Select item
      
      93(7) Unpaid balance of penalty
      
      s. 93(7)
    - Select item
      
      93.1(1) Shares held by partnership
      
      s. 93.1(1)
    - Select item
      
      93.1(1.1) Specified provisions for subsection (1)
      
      s. 93.1(1.1)
    - Select item
      
      93.1(2) Where dividends received by a partnership
      
      s. 93.1(2)
    - Select item
      
      93.1(3) Tiered partnerships
      
      s. 93.1(3)
    - Select item
      
      93.1(4) Partnership deemed to be corporation
      
      s. 93.1(4)
    - Select item
      
      93.1(5) Computing FAPI in respect of partnership
      
      s. 93.1(5)
    - Select item
      
      93.1(6) Relevant provisions and assumptions
      
      s. 93.1(6)
    - Select item
      
      93.2(1) Definitions
      
      s. 93.2(1)
    - Select item
      
      93.2(2) Non-resident corporation without share capital
      
      s. 93.2(2)
    - Select item
      
      93.2(3) Non-resident corporation without share capital
      
      s. 93.2(3)
    - Select item
      
      93.3 Definition of specified trust
      
      s. 93.3
    - Select item
      
      93.3(2) Conditions for subsection (3)
      
      s. 93.3(2)
    - Select item
      
      93.3(3) Specified trusts
      
      s. 93.3(3)
    - Select item
      
      93.3(4) Specified purposes
      
      s. 93.3(4)
    - Select item
      
      93.3(5) Mergers
      
      s. 93.3(5)
    - Select item
      
      94(1) Definitions
      
      s. 94(1)
    - Select item
      
      94(2) Rules of application
      
      s. 94(2)
    - Select item
      
      94(3) Liabilities of non-resident trusts and others
      
      s. 94(3)
    - Select item
      
      94(4) Excluded provisions
      
      s. 94(4)
    - Select item
      
      94(5) Deemed cessation of residence — loss of resident contributor or resident beneficiary
      
      s. 94(5)
    - Select item
      
      94(5.1) Deemed cessation of residence — becoming an exempt foreign trust
      
      s. 94(5.1)
    - Select item
      
      94(5.2) Administrative relief — changes in status
      
      s. 94(5.2)
    - Select item
      
      94(6) Ceasing to be an exempt foreign trust
      
      s. 94(6)
    - Select item
      
      94(7) Limit to amount recoverable
      
      s. 94(7)
    - Select item
      
      94(8) Recovery limit
      
      s. 94(8)
    - Select item
      
      94(8.1) Application of subsection (8.2)
      
      s. 94(8.1)
    - Select item
      
      94(8.2) Deemed transfer of restricted property
      
      s. 94(8.2)
    - Select item
      
      94(9) Determination of contribution amount — restricted property
      
      s. 94(9)
    - Select item
      
      94(10) Contributor — resident in Canada within 60 months after contribution
      
      s. 94(10)
    - Select item
      
      94(11) Application of subsections (12) and (13)
      
      s. 94(11)
    - Select item
      
      94(12) Deemed resident contributor
      
      s. 94(12)
    - Select item
      
      94(13) Deemed contributor
      
      s. 94(13)
    - Select item
      
      94(14) Restricted property — exception
      
      s. 94(14)
    - Select item
      
      94(15) Anti-avoidance
      
      s. 94(15)
    - Select item
      
      94(16) Attribution to electing contributors
      
      s. 94(16)
    - Select item
      
      94(17) Liability for joint contribution
      
      s. 94(17)
    - Select item
      
      94.1(1) Offshore investment fund property
      
      s. 94.1(1)
    - Select item
      
      94.1(2) Definitions
      
      s. 94.1(2)
    - Select item
      
      94.1(3) Interpretation
      
      s. 94.1(3)
    - Select item
      
      94.2(1) Investments in non-resident commercial trusts
      
      s. 94.2(1)
    - Select item
      
      94.2(2) Deemed corporation
      
      s. 94.2(2)
    - Select item
      
      94.2(3) Relief from double tax
      
      s. 94.2(3)
    - Select item
      
      94.2(4) Request for information
      
      s. 94.2(4)
    - Select item
      
      95(1) Definitions for this Subdivision
      
      s. 95(1)
    - Select item
      
      95(1.1) British Virgin Islands
      
      s. 95(1.1)
    - Select item
      
      95(2) Determination of certain components of foreign accrual property income
      
      s. 95(2)
    - Select item
      
      95(2.01) Rules for the definition controlled foreign affiliate
      
      s. 95(2.01)
    - Select item
      
      95(2.02) Rule against double-counting
      
      s. 95(2.02)
    - Select item
      
      95(2.1) Rule for definition investment business
      
      s. 95(2.1)
    - Select item
      
      95(2.11) Rule for investment business definition and paragraph (2)(l)
      
      s. 95(2.11)
    - Select item
      
      95(2.2) Qualifying interest throughout year
      
      s. 95(2.2)
    - Select item
      
      95(2.201) Controlled foreign affiliate throughout year
      
      s. 95(2.201)
    - Select item
      
      95(2.21) Rule re subsection (2.2)
      
      s. 95(2.21)
    - Select item
      
      95(2.3) Application of paragraph (2)(a.1)
      
      s. 95(2.3)
    - Select item
      
      95(2.31) Application of paragraphs (2)(a.1) and (a.3)
      
      s. 95(2.31)
    - Select item
      
      95(2.32) Definition of specified property
      
      s. 95(2.32)
    - Select item
      
      95(2.4) Application of paragraph (2)(a.3)
      
      s. 95(2.4)
    - Select item
      
      95(2.41) Application of paragraph (2)(a.3)
      
      s. 95(2.41)
    - Select item
      
      95(2.42) Exception re paragraph (2)(a.3)
      
      s. 95(2.42)
    - Select item
      
      95(2.43) Definitions — subsections (2.43) to (2.45)
      
      s. 95(2.43)
    - Select item
      
      95(2.44) FAPI adjustment — eligible bank affiliate
      
      s. 95(2.44)
    - Select item
      
      95(2.45) Investment business and excluded property
      
      s. 95(2.45)
    - Select item
      
      95(2.5) Definitions for paragraph (2)(a.3)
      
      s. 95(2.5)
    - Select item
      
      95(2.6) Rule for the definition specified person or partnership
      
      s. 95(2.6)
    - Select item
      
      95(3) Definition of services
      
      s. 95(3)
    - Select item
      
      95(3.01) Application of paragraph (2)(b) — eligible Canadian bank
      
      s. 95(3.01)
    - Select item
      
      95(3.02) Rules for clause (2)(b)(ii)(B)
      
      s. 95(3.02)
    - Select item
      
      95(3.1) Designated property — subparagraph (2)(a.1)(i)
      
      s. 95(3.1)
    - Select item
      
      95(3.2) Contract manufacturing
      
      s. 95(3.2)
    - Select item
      
      95(4) Definitions
      
      s. 95(4)
    - Select item
      
      95(4.1) Application of s. 87(8.1)
      
      s. 95(4.1)
    - Select item
      
      95(5) Income bonds or debentures issued by foreign affiliates
      
      s. 95(5)
    - Select item
      
      95(6) Where rights or shares issued, acquired or disposed of to avoid tax
      
      s. 95(6)
    - Select item
      
      95(7) Stock dividends from foreign affiliates
      
      s. 95(7)
    - Select item
      
      95(8) Tracking interests — interpretation
      
      s. 95(8)
    - Select item
      
      95(9) Tracking interests — investment business definition
      
      s. 95(9)
    - Select item
      
      95(10) Conditions for subsection (11)
      
      s. 95(10)
    - Select item
      
      95(11) Tracking class — separate corporation
      
      s. 95(11)
    - Select item
      
      95(12) Tracking interests – controlled foreign affiliate
      
      s. 95(12)
  - Select item
    
    SUBDIVISION J — Partnerships and their Members
    
    s. 96
    - Select item
      
      96(1) General Rules
      
      s. 96(1)
    - Select item
      
      96(1.01) Income allocation to former member
      
      s. 96(1.01)
    - Select item
      
      96(1.1) Allocation of share of income to retiring partner
      
      s. 96(1.1)
    - Select item
      
      96(1.11) Deemed dividend of SIFT partnership
      
      s. 96(1.11)
    - Select item
      
      96(1.2) Disposal of right to share in income, etc.
      
      s. 96(1.2)
    - Select item
      
      96(1.3) Deductions
      
      s. 96(1.3)
    - Select item
      
      96(1.4) Right deemed not to be capital property
      
      s. 96(1.4)
    - Select item
      
      96(1.5) Disposition by virtue of death of taxpayer
      
      s. 96(1.5)
    - Select item
      
      96(1.6) Members deemed carrying on business
      
      s. 96(1.6)
    - Select item
      
      96(1.7) Gains and losses
      
      s. 96(1.7)
    - Select item
      
      96(1.71) Application
      
      s. 96(1.71)
    - Select item
      
      96(1.8) Loan of property
      
      s. 96(1.8)
    - Select item
      
      96(2) Construction
      
      s. 96(2)
    - Select item
      
      96(2.01) Tiered partnerships
      
      s. 96(2.01)
    - Select item
      
      96(2.1) Limited partnership losses
      
      s. 96(2.1)
    - Select item
      
      96(2.11) Tiered partnerships — adjustments
      
      s. 96(2.11)
    - Select item
      
      96(2.2) At-risk amount
      
      s. 96(2.2)
    - Select item
      
      96(2.3) Idem
      
      s. 96(2.3)
    - Select item
      
      96(2.4) Limited partner
      
      s. 96(2.4)
    - Select item
      
      96(2.5) Exempt interest
      
      s. 96(2.5)
    - Select item
      
      96(2.6) Artificial transactions
      
      s. 96(2.6)
    - Select item
      
      96(2.7) Idem
      
      s. 96(2.7)
    - Select item
      
      96(3) Agreement or election of partnership members
      
      s. 96(3)
    - Select item
      
      96(4) Election
      
      s. 96(4)
    - Select item
      
      96(5) Late filing
      
      s. 96(5)
    - Select item
      
      96(5.1) Special cases
      
      s. 96(5.1)
    - Select item
      
      96(6) Penalty for late-filed election
      
      s. 96(6)
    - Select item
      
      96(7) Unpaid balance of penalty
      
      s. 96(7)
    - Select item
      
      96(8) Foreign partnerships
      
      s. 96(8)
    - Select item
      
      96(9) Application of foreign partnership rule
      
      s. 96(9)
    - Select item
      
      97(1) Contribution of property to partnership
      
      s. 97(1)
    - Select item
      
      97(2) Rules if election by partners
      
      s. 97(2)
    - Select item
      
      97(3) Election not available — section 88
      
      s. 97(3)
    - Select item
      
      97(4) Where capital cost to partner exceeds proceeds of disposition
      
      s. 97(4)
    - Select item
      
      97(5) Acquisition of certain tools — capital cost and deemed depreciation
      
      s. 97(5)
    - Select item
      
      98(1) Disposition of partnership property
      
      s. 98(1)
    - Select item
      
      98(2) Deemed proceeds
      
      s. 98(2)
    - Select item
      
      98(3) Rules applicable if partnership ceases to exist
      
      s. 98(3)
    - Select item
      
      98(4) Where s. (3) does not apply
      
      s. 98(4)
    - Select item
      
      98(5) Where partnership business carried on as sole proprietorship
      
      s. 98(5)
    - Select item
      
      98(6) Continuation of predecessor partnership by new partnership
      
      s. 98(6)
    - Select item
      
      98(7) Depreciable property — leasehold interests and options
      
      s. 98(7)
    - Select item
      
      98.1(1) Residual interest in partnership
      
      s. 98.1(1)
    - Select item
      
      98.1(2) Continuation of original partnership
      
      s. 98.1(2)
    - Select item
      
      98.2 Transfer of interest on death
      
      s. 98.2
    - Select item
      
      99(1) Fiscal period of terminated partnership
      
      s. 99(1)
    - Select item
      
      99(2) Fiscal period of terminated partnership for individual member
      
      s. 99(2)
    - Select item
      
      99(3) Validity of election
      
      s. 99(3)
    - Select item
      
      99(4) Idem
      
      s. 99(4)
    - Select item
      
      100(1) Disposition of interest in partnership
      
      s. 100(1)
    - Select item
      
      100(1.1) Acquisition by certain persons or partnerships
      
      s. 100(1.1)
    - Select item
      
      100(1.3) Exception — non-resident person
      
      s. 100(1.3)
    - Select item
      
      100(1.4) Anti-avoidance — dilution
      
      s. 100(1.4)
    - Select item
      
      100(1.5) Deemed gain — dilution
      
      s. 100(1.5)
    - Select item
      
      100(2) Gain from disposition of interest in partnership
      
      s. 100(2)
    - Select item
      
      100(2.1) Idem
      
      s. 100(2.1)
    - Select item
      
      100(3) Transfer of interest on death
      
      s. 100(3)
    - Select item
      
      100(4) Loss re interest in partnership
      
      s. 100(4)
    - Select item
      
      100(5) Replacement of partnership capital
      
      s. 100(5)
    - Select item
      
      101 Disposition of farmland by partnership
      
      s. 101
    - Select item
      
      102 Definition of Canadian partnership
      
      s. 102
    - Select item
      
      102(2) Member of a partnership
      
      s. 102(2)
    - Select item
      
      103(1) Agreement to share income, etc., so as to reduce or postpone tax otherwise payable
      
      s. 103(1)
    - Select item
      
      103(1.1) Agreement to share income, etc., in unreasonable proportions
      
      s. 103(1.1)
    - Select item
      
      103(2) Definition of losses
      
      s. 103(2)
  - Select item
    
    SUBDIVISION K — Trusts and their Beneficiaries
    
    s. 104
    - Select item
      
      104(1) Reference to trust or estate
      
      s. 104(1)
    - Select item
      
      104(1.1) Restricted meaning of beneficiary
      
      s. 104(1.1)
    - Select item
      
      104(2) Taxed as individual
      
      s. 104(2)
    - Select item
      
      104(4) Deemed disposition by trust
      
      s. 104(4)
    - Select item
      
      104(5) Depreciable property
      
      s. 104(5)
    - Select item
      
      104(5.1) NISA Fund No. 2
      
      s. 104(5.1)
    - Select item
      
      104(5.2) Resource property
      
      s. 104(5.2)
    - Select item
      
      104(5.8) Trust transfers
      
      s. 104(5.8)
    - Select item
      
      104(6) Deduction in computing income of trust
      
      s. 104(6)
    - Select item
      
      104(7) Non-resident beneficiary
      
      s. 104(7)
    - Select item
      
      104(7.01) Trusts deemed to be resident in Canada
      
      s. 104(7.01)
    - Select item
      
      104(7.02) Limitation — amount claimed as gift
      
      s. 104(7.02)
    - Select item
      
      104(7.1) Capital interest greater than income interest
      
      s. 104(7.1)
    - Select item
      
      104(7.2) Avoidance of s. (7.1)
      
      s. 104(7.2)
    - Select item
      
      104(12) Deduction of amounts included in preferred beneficiaries’ incomes
      
      s. 104(12)
    - Select item
      
      104(13) Income of beneficiary
      
      s. 104(13)
    - Select item
      
      104(13.1) Amounts deemed not paid
      
      s. 104(13.1)
    - Select item
      
      104(13.2) Idem
      
      s. 104(13.2)
    - Select item
      
      104(13.3) Invalid designation
      
      s. 104(13.3)
    - Select item
      
      104(13.4) Death of beneficiary — spousal and similar trusts
      
      s. 104(13.4)
    - Select item
      
      104(14) Election by trust and preferred beneficiary
      
      s. 104(14)
    - Select item
      
      104(15) Allocable amount for preferred beneficiary
      
      s. 104(15)
    - Select item
      
      104(16) SIFT deemed dividend
      
      s. 104(16)
    - Select item
      
      104(18) Trust for minor
      
      s. 104(18)
    - Select item
      
      104(19) Designation in respect of taxable dividends
      
      s. 104(19)
    - Select item
      
      104(20) Designation in respect of non-taxable dividends
      
      s. 104(20)
    - Select item
      
      104(21) Designation in respect of taxable capital gains
      
      s. 104(21)
    - Select item
      
      104(21.01) Late, amended or revoked designation
      
      s. 104(21.01)
    - Select item
      
      104(21.02) Late, amended or revoked designation
      
      s. 104(21.02)
    - Select item
      
      104(21.03) Late, amended or revoked designation
      
      s. 104(21.03)
    - Select item
      
      104(21.2) Beneficiaries’ taxable capital gain
      
      s. 104(21.2)
    - Select item
      
      104(21.21) Beneficiaries QFFP taxable capital gain
      
      s. 104(21.21)
    - Select item
      
      104(21.22) Trusts to designate amounts
      
      s. 104(21.22)
    - Select item
      
      104(21.3) Net taxable capital gains of trust determined
      
      s. 104(21.3)
    - Select item
      
      104(22) Designation in respect of foreign source income
      
      s. 104(22)
    - Select item
      
      104(22.1) Foreign tax deemed paid by beneficiary
      
      s. 104(22.1)
    - Select item
      
      104(22.2) Recalculation of trust’s foreign source income
      
      s. 104(22.2)
    - Select item
      
      104(22.3) Recalculation of trust’s foreign tax
      
      s. 104(22.3)
    - Select item
      
      104(22.4) Definitions
      
      s. 104(22.4)
    - Select item
      
      104(23) Deceased beneficiary of graduated rate estate
      
      s. 104(23)
    - Select item
      
      104(24) Amount payable
      
      s. 104(24)
    - Select item
      
      104(27) Pension benefits
      
      s. 104(27)
    - Select item
      
      104(27.1) DPSP benefits
      
      s. 104(27.1)
    - Select item
      
      104(28) Death benefit
      
      s. 104(28)
    - Select item
      
      104(30) Tax under Part XII.2
      
      s. 104(30)
    - Select item
      
      104(31) Idem
      
      s. 104(31)
    - Select item
      
      105(1) Benefits under trust
      
      s. 105(1)
    - Select item
      
      105(2) Upkeep, etc.
      
      s. 105(2)
    - Select item
      
      106(1) Income interest in trust
      
      s. 106(1)
    - Select item
      
      106(1.1) Cost of income interest in a trust
      
      s. 106(1.1)
    - Select item
      
      106(2) Disposition by taxpayer of income interest
      
      s. 106(2)
    - Select item
      
      106(3) Proceeds of disposition of income interest
      
      s. 106(3)
    - Select item
      
      107(1) Disposition by taxpayer of capital interest
      
      s. 107(1)
    - Select item
      
      107(1.1) Cost of capital interest in a trust
      
      s. 107(1.1)
    - Select item
      
      107(1.2) Deemed fair market value — non-capital property
      
      s. 107(1.2)
    - Select item
      
      107(2) Distribution by personal trust
      
      s. 107(2)
    - Select item
      
      107(2.001) No rollover on election by a trust
      
      s. 107(2.001)
    - Select item
      
      107(2.002) No rollover on election by a beneficiary
      
      s. 107(2.002)
    - Select item
      
      107(2.01) Distribution of principal residence
      
      s. 107(2.01)
    - Select item
      
      107(2.1) Other distributions
      
      s. 107(2.1)
    - Select item
      
      107(2.11) Gains not distributed to beneficiaries
      
      s. 107(2.11)
    - Select item
      
      107(2.12) Election — subsection (2.11)
      
      s. 107(2.12)
    - Select item
      
      107(2.2) Flow-through entity
      
      s. 107(2.2)
    - Select item
      
      107(3) Application of subsection (3.1)
      
      s. 107(3)
    - Select item
      
      107(3.1) SIFT trust wind-up event
      
      s. 107(3.1)
    - Select item
      
      107(4) Trusts in favour of spouse, common-law partner or self
      
      s. 107(4)
    - Select item
      
      107(4.1) Where subsection 75(2) applicable to trust
      
      s. 107(4.1)
    - Select item
      
      107(4.2) Distribution of property received on qualifying disposition
      
      s. 107(4.2)
    - Select item
      
      107(5) Distribution to non-resident
      
      s. 107(5)
    - Select item
      
      107(5.1) Instalment interest
      
      s. 107(5.1)
    - Select item
      
      107(6) Loss reduction
      
      s. 107(6)
    - Select item
      
      107.1 Distribution by certain employment-related trusts
      
      s. 107.1
    - Select item
      
      107.2 Distribution by a retirement compensation arrangement
      
      s. 107.2
    - Select item
      
      107.3(1) Treatment of beneficiaries under qualifying environmental trusts
      
      s. 107.3(1)
    - Select item
      
      107.3(2) Transfers to beneficiaries
      
      s. 107.3(2)
    - Select item
      
      107.3(3) Ceasing to be qualifying environmental trust
      
      s. 107.3(3)
    - Select item
      
      107.3(4) Application
      
      s. 107.3(4)
    - Select item
      
      107.4(1) Qualifying disposition
      
      s. 107.4(1)
    - Select item
      
      107.4(2) Application of paragraph (1)(a)
      
      s. 107.4(2)
    - Select item
      
      107.4(2.1) Fractional interests
      
      s. 107.4(2.1)
    - Select item
      
      107.4(3) Tax consequences of qualifying dispositions
      
      s. 107.4(3)
    - Select item
      
      107.4(4) Fair market value of vested interest in trust
      
      s. 107.4(4)
    - Select item
      
      108(1) Definitions
      
      s. 108(1)
    - Select item
      
      108(1.1) Testamentary trust not disqualified
      
      s. 108(1.1)
    - Select item
      
      108(2) When trust is a unit trust
      
      s. 108(2)
    - Select item
      
      108(2.1) Interest rate hedging agreements
      
      s. 108(2.1)
    - Select item
      
      108(3) Income of a trust in certain provisions
      
      s. 108(3)
    - Select item
      
      108(4) Trust not disqualified
      
      s. 108(4)
    - Select item
      
      108(5) Interpretation
      
      s. 108(5)
    - Select item
      
      108(6) Variation of trusts
      
      s. 108(6)
    - Select item
      
      108(7) Interests acquired for consideration
      
      s. 108(7)
- Select item
  
  DIVISION C — Computation of Taxable Income
  
  s. 110
  - Select item
    
    110 Definitions
    
    s. 110
  - Select item
    
    110(1) Deductions permitted
    
    s. 110(1)
  - Select item
    
    110(1.1) Election by particular qualifying person
    
    s. 110(1.1)
  - Select item
    
    110(1.2) Designated amount
    
    s. 110(1.2)
  - Select item
    
    110(1.3) Determination of non-qualified securities
    
    s. 110(1.3)
  - Select item
    
    110(1.31) Annual vesting limit
    
    s. 110(1.31)
  - Select item
    
    110(1.4) Non-qualified security designation
    
    s. 110(1.4)
  - Select item
    
    110(1.41) Ordering of acquisition of securities
    
    s. 110(1.41)
  - Select item
    
    110(1.42) Ordering of simultaneous agreements — subsection (1.31)
    
    s. 110(1.42)
  - Select item
    
    110(1.43) Application of subsection (1.44)
    
    s. 110(1.43)
  - Select item
    
    110(1.44) Cash-out — securities not designated as non-qualified
    
    s. 110(1.44)
  - Select item
    
    110(1.5) Determination of amounts relating to employee security options
    
    s. 110(1.5)
  - Select item
    
    110(1.6) Meaning of specified event
    
    s. 110(1.6)
  - Select item
    
    110(1.7) Reduction in exercise price
    
    s. 110(1.7)
  - Select item
    
    110(1.8) Conditions for subsection (1.7) to apply
    
    s. 110(1.8)
  - Select item
    
    110(1.9) Notification — non-qualified security
    
    s. 110(1.9)
  - Select item
    
    110(2) Charitable gifts
    
    s. 110(2)
  - Select item
    
    110(2.1) Charitable donation — proceeds of disposition of employee option securities
    
    s. 110(2.1)
  - Select item
    
    110.1(1) Deduction for gifts
    
    s. 110.1(1)
  - Select item
    
    110.1(1.1) Limitation on deductibility
    
    s. 110.1(1.1)
  - Select item
    
    110.1(1.2) Where control acquired
    
    s. 110.1(1.2)
  - Select item
    
    110.1(2) Proof of gift
    
    s. 110.1(2)
  - Select item
    
    110.1(2.1) Where subsection (3) applies
    
    s. 110.1(2.1)
  - Select item
    
    110.1(3) Gifts of capital property
    
    s. 110.1(3)
  - Select item
    
    110.1(4) Gifts made by partnership
    
    s. 110.1(4)
  - Select item
    
    110.1(5) Ecological gifts
    
    s. 110.1(5)
  - Select item
    
    110.1(6) Non-qualifying securities
    
    s. 110.1(6)
  - Select item
    
    110.1(7) Corporation ceasing to exist
    
    s. 110.1(7)
  - Select item
    
    110.1(10) Options
    
    s. 110.1(10)
  - Select item
    
    110.1(11) Application of subsection (12)
    
    s. 110.1(11)
  - Select item
    
    110.1(12) Granting of an option
    
    s. 110.1(12)
  - Select item
    
    110.1(13) Disposition of an option
    
    s. 110.1(13)
  - Select item
    
    110.1(14) Returned property
    
    s. 110.1(14)
  - Select item
    
    110.1(15) Returned property
    
    s. 110.1(15)
  - Select item
    
    110.1(16) Information return
    
    s. 110.1(16)
  - Select item
    
    110.1(17) Reassessment
    
    s. 110.1(17)
  - Select item
    
    Lump-sum Payments
    
    s. 110.2
    - Select item
      
      110.2(1) Definitions
      
      s. 110.2(1)
    - Select item
      
      110.2(2) Deduction for lump-sum payments
      
      s. 110.2(2)
    - Select item
      
      110.4
      
      s. 110.4
    - Select item
      
      110.5 Additions for foreign tax deductions
      
      s. 110.5
    - Select item
      
      110.6(1) Definitions
      
      s. 110.6(1)
    - Select item
      
      110.6(1.1) Value of NISA
      
      s. 110.6(1.1)
    - Select item
      
      110.6(1.3) Farming or fishing property — conditions
      
      s. 110.6(1.3)
    - Select item
      
      110.6(2) Capital gains deduction — qualified farm or fishing property
      
      s. 110.6(2)
    - Select item
      
      110.6(2.1) Capital gains deduction — qualified small business corporation shares
      
      s. 110.6(2.1)
    - Select item
      
      110.6(2.2) Additional deduction — qualified farm or fishing property
      
      s. 110.6(2.2)
    - Select item
      
      110.6(2.3) Additional deduction — ordering rule
      
      s. 110.6(2.3)
    - Select item
      
      110.6(4) Maximum capital gains deduction
      
      s. 110.6(4)
    - Select item
      
      110.6(5) Deemed resident in Canada
      
      s. 110.6(5)
    - Select item
      
      110.6(6) Failure to report capital gain
      
      s. 110.6(6)
    - Select item
      
      110.6(7) Deduction not permitted
      
      s. 110.6(7)
    - Select item
      
      110.6(8) Deduction not permitted
      
      s. 110.6(8)
    - Select item
      
      110.6(9) Average annual rate of return
      
      s. 110.6(9)
    - Select item
      
      110.6(11) Where deduction not permitted
      
      s. 110.6(11)
    - Select item
      
      110.6(13) Determination under para. 3(b)
      
      s. 110.6(13)
    - Select item
      
      110.6(14) Related persons, etc.
      
      s. 110.6(14)
    - Select item
      
      110.6(15) Value of assets of corporations
      
      s. 110.6(15)
    - Select item
      
      110.6(16) Personal trust
      
      s. 110.6(16)
    - Select item
      
      110.6(17) Order of deduction
      
      s. 110.6(17)
    - Select item
      
      110.6(19) Election for property owned on February 22, 1994
      
      s. 110.6(19)
    - Select item
      
      110.6(20) Application of subsection (19)
      
      s. 110.6(20)
    - Select item
      
      110.6(21) Effect of election on non-qualifying real property
      
      s. 110.6(21)
    - Select item
      
      110.6(22) Adjusted cost base
      
      s. 110.6(22)
    - Select item
      
      110.6(23) Disposition of partnership interest
      
      s. 110.6(23)
    - Select item
      
      110.6(24) Time for election
      
      s. 110.6(24)
    - Select item
      
      110.6(25) Revocation of election
      
      s. 110.6(25)
    - Select item
      
      110.6(26) Late election
      
      s. 110.6(26)
    - Select item
      
      110.6(27) Amended election
      
      s. 110.6(27)
    - Select item
      
      110.6(28) Election that cannot be revoked or amended
      
      s. 110.6(28)
    - Select item
      
      110.6(29) Amount of penalty
      
      s. 110.6(29)
    - Select item
      
      110.6(30) Unpaid balance of penalty
      
      s. 110.6(30)
    - Select item
      
      110.6(31) Reserve limit
      
      s. 110.6(31)
    - Select item
      
      110.61(1) Capital gains deduction for qualifying business transfer – conditions
      
      s. 110.61(1)
    - Select item
      
      110.61(2) Capital gains deduction — qualifying business transfers
      
      s. 110.61(2)
    - Select item
      
      110.61(3) Disqualifying event
      
      s. 110.61(3)
    - Select item
      
      110.61(4) Consequences of a disqualifying event
      
      s. 110.61(4)
    - Select item
      
      110.61(5) Anti-avoidance
      
      s. 110.61(5)
    - Select item
      
      110.61(6) Failure to report capital gain
      
      s. 110.61(6)
    - Select item
      
      110.61(7) Deduction not permitted
      
      s. 110.61(7)
    - Select item
      
      110.61(8) Deduction not permitted
      
      s. 110.61(8)
    - Select item
      
      110.61(9) Average annual rate of return
      
      s. 110.61(9)
    - Select item
      
      110.61(10) Deduction not permitted
      
      s. 110.61(10)
    - Select item
      
      110.61(11) Related persons, etc.
      
      s. 110.61(11)
    - Select item
      
      110.7(1) Residing in prescribed zone
      
      s. 110.7(1)
    - Select item
      
      110.7(2) Specified percentage
      
      s. 110.7(2)
    - Select item
      
      110.7(3) Restriction
      
      s. 110.7(3)
    - Select item
      
      110.7(3.1) Additional restrictions
      
      s. 110.7(3.1)
    - Select item
      
      110.7(3.2) Additional restriction
      
      s. 110.7(3.2)
    - Select item
      
      110.7(3.3) Deemed standard amount
      
      s. 110.7(3.3)
    - Select item
      
      110.7(4) Board and lodging allowances, etc.
      
      s. 110.7(4)
    - Select item
      
      110.7(5) Idem
      
      s. 110.7(5)
    - Select item
      
      110.7(6) Definitions
      
      s. 110.7(6)
    - Select item
      
      111(1) Losses deductible
      
      s. 111(1)
    - Select item
      
      111(1.1) Net capital losses
      
      s. 111(1.1)
    - Select item
      
      111(2) Year of death
      
      s. 111(2)
    - Select item
      
      111(3) Limitation on deductibility
      
      s. 111(3)
    - Select item
      
      111(4) Loss restriction event — capital losses
      
      s. 111(4)
    - Select item
      
      111(5) Loss restriction event — certain losses and expenses
      
      s. 111(5)
    - Select item
      
      111(5.01) Loss restriction event – cumulative unused excess capacity
      
      s. 111(5.01)
    - Select item
      
      111(5.1) Loss restriction event — UCC computation
      
      s. 111(5.1)
    - Select item
      
      111(5.3) Loss restriction event — doubtful debts and bad debts
      
      s. 111(5.3)
    - Select item
      
      111(5.4) Non-capital loss
      
      s. 111(5.4)
    - Select item
      
      111(5.5) Loss restriction event — special rules
      
      s. 111(5.5)
    - Select item
      
      111(6) Limitation
      
      s. 111(6)
    - Select item
      
      111(7) Idem
      
      s. 111(7)
    - Select item
      
      111(7.3) Non-capital losses of employee life and health trusts
      
      s. 111(7.3)
    - Select item
      
      111(7.4) Non-capital losses of employee life and health trusts
      
      s. 111(7.4)
    - Select item
      
      111(7.5) Non-capital losses of employee life and health trusts
      
      s. 111(7.5)
    - Select item
      
      111(8) Definitions
      
      s. 111(8)
    - Select item
      
      111(9) Exception
      
      s. 111(9)
    - Select item
      
      111(10) Fuel tax rebate loss abatement
      
      s. 111(10)
    - Select item
      
      111(11) Fuel tax rebate — partnerships
      
      s. 111(11)
    - Select item
      
      111(12) Foreign currency debt on loss restriction event
      
      s. 111(12)
    - Select item
      
      111.1 Order of applying provisions
      
      s. 111.1
    - Select item
      
      112(1) Deduction of taxable dividends received by corporation resident in Canada
      
      s. 112(1)
    - Select item
      
      112(2) Dividends received from non-resident corporation
      
      s. 112(2)
    - Select item
      
      112(2.01) Mark-to-market property
      
      s. 112(2.01)
    - Select item
      
      112(2.02) Tracking property and preferred shares
      
      s. 112(2.02)
    - Select item
      
      112(2.1) No deduction permitted
      
      s. 112(2.1)
    - Select item
      
      112(2.2) Guaranteed shares
      
      s. 112(2.2)
    - Select item
      
      112(2.21) Exceptions
      
      s. 112(2.21)
    - Select item
      
      112(2.22) Interpretation
      
      s. 112(2.22)
    - Select item
      
      112(2.3) Where no deduction permitted
      
      s. 112(2.3)
    - Select item
      
      112(2.31) Dividend rental arrangements — exception
      
      s. 112(2.31)
    - Select item
      
      112(2.32) Representations
      
      s. 112(2.32)
    - Select item
      
      112(2.33) End of particular period
      
      s. 112(2.33)
    - Select item
      
      112(2.34) Interpretation
      
      s. 112(2.34)
    - Select item
      
      112(2.4) Where no deduction permitted
      
      s. 112(2.4)
    - Select item
      
      112(2.5) Application of s. (2.4)
      
      s. 112(2.5)
    - Select item
      
      112(2.6) Definitions
      
      s. 112(2.6)
    - Select item
      
      112(2.7) Change in agreement or condition
      
      s. 112(2.7)
    - Select item
      
      112(2.8) Loss sustained by investor
      
      s. 112(2.8)
    - Select item
      
      112(2.9) Related corporations
      
      s. 112(2.9)
    - Select item
      
      112(3) Loss on share that is capital property
      
      s. 112(3)
    - Select item
      
      112(3.01) Loss on share that is capital property — excluded dividends
      
      s. 112(3.01)
    - Select item
      
      112(3.1) Loss on share held by partnership
      
      s. 112(3.1)
    - Select item
      
      112(3.11) Loss on share held by partnership — excluded dividends
      
      s. 112(3.11)
    - Select item
      
      112(3.12) Loss on share held by partnership — excluded dividends
      
      s. 112(3.12)
    - Select item
      
      112(3.2) Loss on share held by trust
      
      s. 112(3.2)
    - Select item
      
      112(3.3) Loss on share held by trust — special cases
      
      s. 112(3.3)
    - Select item
      
      112(3.31) Loss on share held by trust — excluded dividends
      
      s. 112(3.31)
    - Select item
      
      112(3.32) Loss on share held by trust — excluded dividends
      
      s. 112(3.32)
    - Select item
      
      112(4) Loss on share that is not capital property
      
      s. 112(4)
    - Select item
      
      112(4.01) Loss on share that is not capital property — excluded dividends
      
      s. 112(4.01)
    - Select item
      
      112(4.1) Fair market value of shares held as inventory
      
      s. 112(4.1)
    - Select item
      
      112(4.11) Fair market value of shares held as inventory — excluded dividends
      
      s. 112(4.11)
    - Select item
      
      112(4.2) Loss on share held by trust
      
      s. 112(4.2)
    - Select item
      
      112(4.21) Loss on share held by trust — excluded dividends
      
      s. 112(4.21)
    - Select item
      
      112(4.22) Loss on share held by trust — excluded dividends
      
      s. 112(4.22)
    - Select item
      
      112(5) Disposition of share by financial institution
      
      s. 112(5)
    - Select item
      
      112(5.1) Share held for less than one year
      
      s. 112(5.1)
    - Select item
      
      112(5.2) Adjustment re dividends
      
      s. 112(5.2)
    - Select item
      
      112(5.21) Subsection (5.2) — excluded dividends
      
      s. 112(5.21)
    - Select item
      
      112(5.3) Adjustment not applicable
      
      s. 112(5.3)
    - Select item
      
      112(5.4) Deemed dispositions
      
      s. 112(5.4)
    - Select item
      
      112(5.5) Stop-loss rules not applicable
      
      s. 112(5.5)
    - Select item
      
      112(5.6) Stop-loss rules restricted
      
      s. 112(5.6)
    - Select item
      
      112(6) Meaning of certain expressions
      
      s. 112(6)
    - Select item
      
      112(6.1) Interpretation — qualified dividend
      
      s. 112(6.1)
    - Select item
      
      112(7) Rules where shares exchanged
      
      s. 112(7)
    - Select item
      
      112(8) Synthetic disposition — holding period
      
      s. 112(8)
    - Select item
      
      112(9) Exception
      
      s. 112(9)
    - Select item
      
      112(9.1) Exception
      
      s. 112(9.1)
    - Select item
      
      112(10) Synthetic equity arrangements — ordering
      
      s. 112(10)
    - Select item
      
      112(11) Interest in a partnership — cost reduction
      
      s. 112(11)
    - Select item
      
      112(12) Application
      
      s. 112(12)
    - Select item
      
      112(13) Application
      
      s. 112(13)
    - Select item
      
      113(1) Deduction in respect of dividend received from foreign affiliate
      
      s. 113(1)
    - Select item
      
      113(2) Additional deduction
      
      s. 113(2)
    - Select item
      
      113(3) Definitions
      
      s. 113(3)
    - Select item
      
      113(4) Portion of dividend deemed paid out of exempt surplus
      
      s. 113(4)
    - Select item
      
      113(5) Deduction restriction
      
      s. 113(5)
    - Select item
      
      113(6) Deduction for foreign taxes
      
      s. 113(6)
    - Select item
      
      113(7) Filing Requirement
      
      s. 113(7)
    - Select item
      
      114 Individual resident in Canada for only part of year
      
      s. 114
    - Select item
      
      114.1
      
      s. 114.1
    - Select item
      
      114.2 Deductions in separate returns
      
      s. 114.2
- Select item
  
  DIVISION D — Taxable Income Earned in Canada by Non-Residents
  
  s. 115
  - Select item
    
    115(1) Non-resident’s taxable income in Canada
    
    s. 115(1)
  - Select item
    
    115(2) Idem
    
    s. 115(2)
  - Select item
    
    115(2.1) Non-resident actors
    
    s. 115(2.1)
  - Select item
    
    115(2.2) Deferred payment by actor’s corporation
    
    s. 115(2.2)
  - Select item
    
    115(2.3) Non-resident persons — 2010 Olympic and Paralympic Winter Games
    
    s. 115(2.3)
  - Select item
    
    115(3) Non-resident employed as aircraft pilot
    
    s. 115(3)
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    115(4) Non-resident’s income from Canadian resource property
    
    s. 115(4)
  - Select item
    
    115(4.1) Foreign resource pool expenses
    
    s. 115(4.1)
  - Select item
    
    115(5) Interpretation of partnership
    
    s. 115(5)
  - Select item
    
    115(6) Application of s. 138(12)
    
    s. 115(6)
  - Select item
    
    115.1(1) Competent authority agreements
    
    s. 115.1(1)
  - Select item
    
    115.1(2) Transfer of rights and obligations
    
    s. 115.1(2)
  - Select item
    
    Non-Residents with Canadian Investment Service Providers
    
    s. 115.2
    - Select item
      
      115.2(1) Definitions
      
      s. 115.2(1)
    - Select item
      
      115.2(2) Not carrying on business in Canada
      
      s. 115.2(2)
    - Select item
      
      115.2(3) Interpretation
      
      s. 115.2(3)
    - Select item
      
      115.2(4) Transfer pricing
      
      s. 115.2(4)
    - Select item
      
      116(1) Disposition by non-resident person of certain property
      
      s. 116(1)
    - Select item
      
      116(2) Certificate in respect of proposed disposition
      
      s. 116(2)
    - Select item
      
      116(3) Notice to Minister
      
      s. 116(3)
    - Select item
      
      116(4) Certificate in respect of property disposed of
      
      s. 116(4)
    - Select item
      
      116(5) Liability of purchaser
      
      s. 116(5)
    - Select item
      
      116(5.01) Treaty-protected property
      
      s. 116(5.01)
    - Select item
      
      116(5.02) Notice by purchaser in respect of an acquisition of property
      
      s. 116(5.02)
    - Select item
      
      116(5.1) Gifts, etc.
      
      s. 116(5.1)
    - Select item
      
      116(5.2) Certificates for dispositions
      
      s. 116(5.2)
    - Select item
      
      116(5.3) Liability of purchaser in certain cases
      
      s. 116(5.3)
    - Select item
      
      116(5.4) Presumption
      
      s. 116(5.4)
    - Select item
      
      116(6) Definition of excluded property
      
      s. 116(6)
    - Select item
      
      116(6.1) Treaty-exempt property
      
      s. 116(6.1)
    - Select item
      
      116(7) Application of s. 138(12)
      
      s. 116(7)
    - Select item
      
      116(8) Exception — underused housing tax
      
      s. 116(8)
- Select item
  
  DIVISION E — Computation of Tax
  
  s. 117
  - Select item
    
    SUBDIVISION A — Rules Applicable to Individuals
    
    s. 117
    - Select item
      
      117(1) Tax payable under this Part
      
      s. 117(1)
    - Select item
      
      117(2) Rates for taxation years after 2015
      
      s. 117(2)
    - Select item
      
      117(2.1) Adjustment to tax payable – advance payment
      
      s. 117(2.1)
    - Select item
      
      117(3) Minimum thresholds for 2004
      
      s. 117(3)
    - Select item
      
      Annual Adjustment of Deductions and Other Amounts
      
      s. 117.1
      - Select item
        
        117.1(1) Annual adjustment
        
        s. 117.1(1)
      - Select item
        
        117.1(2) Annual adjustment — amounts
        
        s. 117.1(2)
      - Select item
        
        117.1(3) Rounding
        
        s. 117.1(3)
      - Select item
        
        117.1(4) Consumer Price Index
        
        s. 117.1(4)
      - Select item
        
        118(1) Personal credits
        
        s. 118(1)
      - Select item
        
        118(1.1) Definition of basic personal amount
        
        s. 118(1.1)
      - Select item
        
        118(2) Age credit
        
        s. 118(2)
      - Select item
        
        118(3) Pension credit
        
        s. 118(3)
      - Select item
        
        118(4) Limitations re s. (1)
        
        s. 118(4)
      - Select item
        
        118(5) Support
        
        s. 118(5)
      - Select item
        
        118(5.1) Where subsection (5) does not apply
        
        s. 118(5.1)
      - Select item
        
        118(6) Definition of dependant
        
        s. 118(6)
      - Select item
        
        118(7) Definitions
        
        s. 118(7)
      - Select item
        
        118(8) Interpretation
        
        s. 118(8)
      - Select item
        
        118(8.1) Bridging benefits
        
        s. 118(8.1)
      - Select item
        
        118(9.1) Child tax credit
        
        s. 118(9.1)
      - Select item
        
        118(10) Canada Employment Credit
        
        s. 118(10)
      - Select item
        
        118.01(1) Definitions
        
        s. 118.01(1)
      - Select item
        
        118.01(2) Adoption expense tax credit
        
        s. 118.01(2)
      - Select item
        
        118.01(3) Apportionment of credit
        
        s. 118.01(3)
      - Select item
        
        118.02(1) Definitions
        
        s. 118.02(1)
      - Select item
        
        118.02(2) Digital news subscription tax credit
        
        s. 118.02(2)
      - Select item
        
        118.02(3) Apportionment of credit
        
        s. 118.02(3)
      - Select item
        
        118.02(4) Ceasing to qualify
        
        s. 118.02(4)
      - Select item
        
        118.02(5) Notice to individuals
        
        s. 118.02(5)
      - Select item
        
        118.03
        
        s. 118.03
      - Select item
        
        118.031
        
        s. 118.031
      - Select item
        
        118.04(1) Definitions
        
        s. 118.04(1)
      - Select item
        
        118.04(2) Rules of application
        
        s. 118.04(2)
      - Select item
        
        118.04(3) Home renovation tax credit
        
        s. 118.04(3)
      - Select item
        
        118.04(4) Interaction with medical expense credit
        
        s. 118.04(4)
      - Select item
        
        118.04(5) Apportionment of credit
        
        s. 118.04(5)
      - Select item
        
        118.041(1) Definitions
        
        s. 118.041(1)
      - Select item
        
        118.041(2) Qualifying expenditure rules
        
        s. 118.041(2)
      - Select item
        
        118.041(3) Home accessibility tax credit
        
        s. 118.041(3)
      - Select item
        
        118.041(4) Interaction with medical expense credit
        
        s. 118.041(4)
      - Select item
        
        118.041(5) Limits
        
        s. 118.041(5)
      - Select item
        
        118.041(6) Effect of bankruptcy
        
        s. 118.041(6)
      - Select item
        
        118.041(7) In the event of death and bankruptcy
        
        s. 118.041(7)
      - Select item
        
        118.05(1) Definitions
        
        s. 118.05(1)
      - Select item
        
        118.05(2) Rules of application
        
        s. 118.05(2)
      - Select item
        
        118.05(3) First-time homebuyers’ tax credit
        
        s. 118.05(3)
      - Select item
        
        118.05(4) Apportionment of credit
        
        s. 118.05(4)
      - Select item
        
        118.06 Definition of eligible volunteer firefighting services
        
        s. 118.06
      - Select item
        
        118.06(2) Volunteer firefighter tax credit
        
        s. 118.06(2)
      - Select item
        
        118.06(3) Certificate
        
        s. 118.06(3)
      - Select item
        
        118.07(1) Definitions
        
        s. 118.07(1)
      - Select item
        
        118.07(2) Search and rescue volunteer tax credit
        
        s. 118.07(2)
      - Select item
        
        118.07(3) Certificate
        
        s. 118.07(3)
      - Select item
        
        118.1(1) Definitions
        
        s. 118.1(1)
      - Select item
        
        118.1(2) Proof of gift
        
        s. 118.1(2)
      - Select item
        
        118.1(2.1) Ordering of gifts
        
        s. 118.1(2.1)
      - Select item
        
        118.1(3) Deduction by individuals for gifts
        
        s. 118.1(3)
      - Select item
        
        118.1(4) Gifts — deaths before 2016
        
        s. 118.1(4)
      - Select item
        
        118.1(4.1) Gifts — deaths after 2015
        
        s. 118.1(4.1)
      - Select item
        
        118.1(5) Gifts — deaths after 2015
        
        s. 118.1(5)
      - Select item
        
        118.1(5.1) Gifts by graduated rate estate
        
        s. 118.1(5.1)
      - Select item
        
        118.1(5.2) Deemed gifts — eligible transfers
        
        s. 118.1(5.2)
      - Select item
        
        118.1(5.4) Where subsection (6) applies
        
        s. 118.1(5.4)
      - Select item
        
        118.1(6) Gifts of capital property
        
        s. 118.1(6)
      - Select item
        
        118.1(7) Gift of art
        
        s. 118.1(7)
      - Select item
        
        118.1(7.1) Gift of art
        
        s. 118.1(7.1)
      - Select item
        
        118.1(8) Gifts made by partnership
        
        s. 118.1(8)
      - Select item
        
        118.1(9) Commuter’s charitable donations
        
        s. 118.1(9)
      - Select item
        
        118.1(10) Determination of fair market value
        
        s. 118.1(10)
      - Select item
        
        118.1(10.1) Determination of fair market value
        
        s. 118.1(10.1)
      - Select item
        
        118.1(10.2) Request for determination by the Minister of the Environment
        
        s. 118.1(10.2)
      - Select item
        
        118.1(10.3) Duty of Minister of the Environment
        
        s. 118.1(10.3)
      - Select item
        
        118.1(10.4) Ecological gifts — redetermination
        
        s. 118.1(10.4)
      - Select item
        
        118.1(10.5) Certificate of Fair Market Value
        
        s. 118.1(10.5)
      - Select item
        
        118.1(11) Assessments
        
        s. 118.1(11)
      - Select item
        
        118.1(12) Ecological gifts
        
        s. 118.1(12)
      - Select item
        
        118.1(13) Non-qualifying securities
        
        s. 118.1(13)
      - Select item
        
        118.1(13.1) Application of subsection (13.2)
        
        s. 118.1(13.1)
      - Select item
        
        118.1(13.2) Non-qualifying securities — third-party accommodation
        
        s. 118.1(13.2)
      - Select item
        
        118.1(13.3) Non-qualifying securities — anti-avoidance
        
        s. 118.1(13.3)
      - Select item
        
        118.1(14) Exchanged security
        
        s. 118.1(14)
      - Select item
        
        118.1(14.1) Exchange of beneficial interest in trust
        
        s. 118.1(14.1)
      - Select item
        
        118.1(15) Death of donor
        
        s. 118.1(15)
      - Select item
        
        118.1(16) Loanbacks
        
        s. 118.1(16)
      - Select item
        
        118.1(17) Ordering rule
        
        s. 118.1(17)
      - Select item
        
        118.1(18) Non-qualifying security defined
        
        s. 118.1(18)
      - Select item
        
        118.1(19) Excepted gift
        
        s. 118.1(19)
      - Select item
        
        118.1(20) Financial institution defined
        
        s. 118.1(20)
      - Select item
        
        118.1(21) Options
        
        s. 118.1(21)
      - Select item
        
        118.1(22) Application of subsection (23)
        
        s. 118.1(22)
      - Select item
        
        118.1(23) Granting of an option
        
        s. 118.1(23)
      - Select item
        
        118.1(24) Disposition of an option
        
        s. 118.1(24)
      - Select item
        
        118.1(25) Returned property
        
        s. 118.1(25)
      - Select item
        
        118.1(26) Returned property
        
        s. 118.1(26)
      - Select item
        
        118.1(27) Information return
        
        s. 118.1(27)
      - Select item
        
        118.1(28) Reassessment
        
        s. 118.1(28)
      - Select item
        
        118.2(1) Medical expense credit
        
        s. 118.2(1)
      - Select item
        
        118.2(2) Medical expenses
        
        s. 118.2(2)
      - Select item
        
        118.2(2.1) Cosmetic purposes
        
        s. 118.2(2.1)
      - Select item
        
        118.2(2.2) Fertility expenses
        
        s. 118.2(2.2)
      - Select item
        
        118.2(2.21) Surrogacy expenses
        
        s. 118.2(2.21)
      - Select item
        
        118.2(3) Deemed medical expense
        
        s. 118.2(3)
      - Select item
        
        118.2(4) Deemed payment of medical expenses
        
        s. 118.2(4)
      - Select item
        
        118.3(1) Credit for mental or physical impairment
        
        s. 118.3(1)
      - Select item
        
        118.3(1.1) Time spent on therapy
        
        s. 118.3(1.1)
      - Select item
        
        118.3(1.2) Deeming
        
        s. 118.3(1.2)
      - Select item
        
        118.3(2) Dependant having impairment
        
        s. 118.3(2)
      - Select item
        
        118.3(3) Partial dependency
        
        s. 118.3(3)
      - Select item
        
        118.3(4) Additional information
        
        s. 118.3(4)
      - Select item
        
        118.4(1) Nature of impairment
        
        s. 118.4(1)
      - Select item
        
        118.4(2) Reference to medical practitioners, etc.
        
        s. 118.4(2)
      - Select item
        
        118.5(1) Tuition credit
        
        s. 118.5(1)
      - Select item
        
        118.5(1.1) Minimum amount
        
        s. 118.5(1.1)
      - Select item
        
        118.5(1.2) Canada training credit reduction
        
        s. 118.5(1.2)
      - Select item
        
        118.5(2) Application to deemed residents
        
        s. 118.5(2)
      - Select item
        
        118.5(3) Inclusion of ancillary fees and charges
        
        s. 118.5(3)
      - Select item
        
        118.5(4) Ancillary fees and charges for examinations
        
        s. 118.5(4)
      - Select item
        
        118.6(1) Definitions
        
        s. 118.6(1)
      - Select item
        
        118.6(3) Students eligible for disability tax credit
        
        s. 118.6(3)
      - Select item
        
        118.61(1) Unused tuition, textbook and education tax credits
        
        s. 118.61(1)
      - Select item
        
        118.61(2) Deduction of carryforward
        
        s. 118.61(2)
      - Select item
        
        118.61(4) Change of appropriate percentage
        
        s. 118.61(4)
      - Select item
        
        118.62 Credit for interest on student loan
        
        s. 118.62
      - Select item
        
        118.7 Credit for EI and QPIP premiums and CPP contributions
        
        s. 118.7
      - Select item
        
        118.8 Transfer of unused credits to spouse or common-law partner
        
        s. 118.8
      - Select item
        
        118.81 Tuition tax credit transferred
        
        s. 118.81
      - Select item
        
        118.9 Transfer to parent or grandparent
        
        s. 118.9
      - Select item
        
        118.91 Part-year residents
        
        s. 118.91
      - Select item
        
        118.92 Ordering of credits
        
        s. 118.92
      - Select item
        
        118.93 Credits in separate returns
        
        s. 118.93
      - Select item
        
        118.94 Tax payable by non-residents (credits restricted)
        
        s. 118.94
      - Select item
        
        118.95 Credits in year of bankruptcy
        
        s. 118.95
      - Select item
        
        119 Former resident — credit for tax paid
        
        s. 119
      - Select item
        
        119.1
        
        s. 119.1
      - Select item
        
        120(1) Income not earned in a province
        
        s. 120(1)
      - Select item
        
        120(2) Amount deemed paid in prescribed manner
        
        s. 120(2)
      - Select item
        
        120(2.2) Amount deemed paid
        
        s. 120(2.2)
      - Select item
        
        120(3) Definition of the individual’s income for the year
        
        s. 120(3)
      - Select item
        
        120(4) Definitions
        
        s. 120(4)
      - Select item
        
        120.1
        
        s. 120.1
      - Select item
        
        120.2(1) Minimum tax carry-over
        
        s. 120.2(1)
      - Select item
        
        120.2(3) Additional tax determined
        
        s. 120.2(3)
      - Select item
        
        120.2(4) Where subsection (1) does not apply
        
        s. 120.2(4)
      - Select item
        
        120.3 CPP/QPP disability benefits for previous years
        
        s. 120.3
    - Select item
      
      Lump-sum Payments
      
      s. 120.31
      - Select item
        
        120.31(1) Definitions
        
        s. 120.31(1)
      - Select item
        
        120.31(2) Addition to tax payable
        
        s. 120.31(2)
      - Select item
        
        120.31(3) Notional tax payable
        
        s. 120.31(3)
    - Select item
      
      Tax on Split Income
      
      s. 120.4
      - Select item
        
        120.4(1) Definitions
        
        s. 120.4(1)
      - Select item
        
        120.4(1.1) Additional rules — specified individual
        
        s. 120.4(1.1)
      - Select item
        
        120.4(2) Tax on split income
        
        s. 120.4(2)
      - Select item
        
        120.4(3) Tax payable by a specified individual
        
        s. 120.4(3)
      - Select item
        
        120.4(4) Taxable capital gain
        
        s. 120.4(4)
      - Select item
        
        120.4(5) Taxable capital gain of trust
        
        s. 120.4(5)
      - Select item
        
        121 Deduction for taxable dividends
        
        s. 121
      - Select item
        
        122(1) Tax payable by trust
        
        s. 122(1)
      - Select item
        
        122(1.1) Credits available to trusts
        
        s. 122(1.1)
      - Select item
        
        122(2) Qualified disability trust — application of (1)(c)
        
        s. 122(2)
      - Select item
        
        122(3) Definitions
        
        s. 122(3)
      - Select item
        
        122.1(1) Definitions
        
        s. 122.1(1)
      - Select item
        
        122.1(1.1) Application of subsection (1.2)
        
        s. 122.1(1.1)
      - Select item
        
        122.1(1.2) Character preservation rule
        
        s. 122.1(1.2)
      - Select item
        
        122.1(1.3) Character of revenue — hedging arrangements
        
        s. 122.1(1.3)
      - Select item
        
        122.1(2) Application of definition SIFT trust
        
        s. 122.1(2)
      - Select item
        
        122.2
        
        s. 122.2
      - Select item
        
        122.3(1) Overseas employment tax credit
        
        s. 122.3(1)
      - Select item
        
        122.3(1.01) Specified amount
        
        s. 122.3(1.01)
      - Select item
        
        122.3(1.02) Specified percentage
        
        s. 122.3(1.02)
      - Select item
        
        122.3(1.1) Excluded income
        
        s. 122.3(1.1)
      - Select item
        
        122.3(2) Definitions
        
        s. 122.3(2)
      - Select item
        
        122.5(1) Definitions
        
        s. 122.5(1)
      - Select item
        
        122.5(2) Persons not eligible individuals, qualified relations or qualified dependants
        
        s. 122.5(2)
      - Select item
        
        122.5(3) Deemed payment on account of tax
        
        s. 122.5(3)
      - Select item
        
        122.5(3.001) COVID-19 — additional deemed payment
        
        s. 122.5(3.001)
      - Select item
        
        122.5(3.002) Additional deemed payment
        
        s. 122.5(3.002)
      - Select item
        
        122.5(3.003) Additional deemed payment – January 2023
        
        s. 122.5(3.003)
      - Select item
        
        122.5(3.01) Shared-custody parent
        
        s. 122.5(3.01)
      - Select item
        
        122.5(3.02) COVID-19 — shared-custody parent
        
        s. 122.5(3.02)
      - Select item
        
        122.5(3.03) Additional deemed payment — shared-custody parent
        
        s. 122.5(3.03)
      - Select item
        
        122.5(3.04) January 2023 payment – shared-custody parent
        
        s. 122.5(3.04)
      - Select item
        
        122.5(3.1) When advance payment applies
        
        s. 122.5(3.1)
      - Select item
        
        122.5(3.2) Advance payment
        
        s. 122.5(3.2)
      - Select item
        
        122.5(4) Months specified
        
        s. 122.5(4)
      - Select item
        
        122.5(4.1) COVID-19 — month specified
        
        s. 122.5(4.1)
      - Select item
        
        122.5(4.2) Month specified
        
        s. 122.5(4.2)
      - Select item
        
        122.5(4.3) January 2023 – month specified
        
        s. 122.5(4.3)
      - Select item
        
        122.5(5) Only one eligible individual
        
        s. 122.5(5)
      - Select item
        
        122.5(6) Exception re qualified dependant
        
        s. 122.5(6)
      - Select item
        
        122.5(6.1) Notification to Minister
        
        s. 122.5(6.1)
      - Select item
        
        122.5(6.2) Non-residents and part-year residents
        
        s. 122.5(6.2)
      - Select item
        
        122.5(7) Effect of bankruptcy
        
        s. 122.5(7)
      - Select item
        
        122.51(1) Definitions
        
        s. 122.51(1)
      - Select item
        
        122.51(2) Deemed payment on account of tax
        
        s. 122.51(2)
  - Select item
    
    SUBDIVISION A.1 — Canada Child Benefit
    
    s. 122.6
    - Select item
      
      122.6 Definitions
      
      s. 122.6
    - Select item
      
      122.61(1) Deemed overpayment
      
      s. 122.61(1)
    - Select item
      
      122.61(1.01) COVID-19 — additional amount
      
      s. 122.61(1.01)
    - Select item
      
      122.61(1.1) Shared-custody parent
      
      s. 122.61(1.1)
    - Select item
      
      122.61(1.2) Deemed overpayment — COVID-19
      
      s. 122.61(1.2)
    - Select item
      
      122.61(2) Exceptions
      
      s. 122.61(2)
    - Select item
      
      122.61(3) Non-residents and part-year residents
      
      s. 122.61(3)
    - Select item
      
      122.61(3.1) Effect of bankruptcy
      
      s. 122.61(3.1)
    - Select item
      
      122.61(4) Amount not to be charged, etc.
      
      s. 122.61(4)
    - Select item
      
      122.61(5) Annual adjustment
      
      s. 122.61(5)
    - Select item
      
      122.61(6) Additions to NCB supplement — July 2005 and 2006
      
      s. 122.61(6)
    - Select item
      
      122.61(6.1) Agreement with a province
      
      s. 122.61(6.1)
    - Select item
      
      122.61(7) Rounding
      
      s. 122.61(7)
    - Select item
      
      122.62(1) Eligible individuals
      
      s. 122.62(1)
    - Select item
      
      122.62(2) Extension for notices
      
      s. 122.62(2)
    - Select item
      
      122.62(3) Exception
      
      s. 122.62(3)
    - Select item
      
      122.62(4) Person ceasing to be an eligible individual
      
      s. 122.62(4)
    - Select item
      
      122.62(5) Death of cohabiting spouse
      
      s. 122.62(5)
    - Select item
      
      122.62(6) Separation from cohabiting spouse
      
      s. 122.62(6)
    - Select item
      
      122.62(7) Person becoming a cohabiting spouse
      
      s. 122.62(7)
    - Select item
      
      122.62(8) Ordering of events
      
      s. 122.62(8)
    - Select item
      
      122.62(9) Death of child — qualified dependant
      
      s. 122.62(9)
    - Select item
      
      122.62(10) Death of child — eligible individual
      
      s. 122.62(10)
    - Select item
      
      122.62(11) Death of child
      
      s. 122.62(11)
    - Select item
      
      122.62(12) Death of child — disability tax credit
      
      s. 122.62(12)
    - Select item
      
      122.63(1) Agreement
      
      s. 122.63(1)
    - Select item
      
      122.63(2) Agreement
      
      s. 122.63(2)
    - Select item
      
      122.63(3) Agreement
      
      s. 122.63(3)
    - Select item
      
      122.64
      
      s. 122.64
  - Select item
    
    SUBDIVISION A.2 — Canada Workers Benefit
    
    s. 122.7
    - Select item
      
      122.7(1) Definitions
      
      s. 122.7(1)
    - Select item
      
      122.7(1.1) Optional amounts
      
      s. 122.7(1.1)
    - Select item
      
      122.7(1.2) Receipt of social assistance
      
      s. 122.7(1.2)
    - Select item
      
      122.7(1.3) Secondary earner exemption
      
      s. 122.7(1.3)
    - Select item
      
      122.7(2) Deemed payment on account of tax
      
      s. 122.7(2)
    - Select item
      
      122.7(3) Deemed payment on account of tax — disability supplement
      
      s. 122.7(3)
    - Select item
      
      122.7(5) Only one eligible individual
      
      s. 122.7(5)
    - Select item
      
      122.7(10) Special rules for eligible dependant
      
      s. 122.7(10)
    - Select item
      
      122.7(11) Effect of bankruptcy
      
      s. 122.7(11)
    - Select item
      
      122.7(12) Special rules in the event of death
      
      s. 122.7(12)
    - Select item
      
      122.71 Modification for purposes of provincial program
      
      s. 122.71
    - Select item
      
      122.72(1) Advance payment
      
      s. 122.72(1)
    - Select item
      
      122.72(2) Conditions of application of subsection (3)
      
      s. 122.72(2)
    - Select item
      
      122.72(3) Single advance payment
      
      s. 122.72(3)
    - Select item
      
      122.72(4) Months specified
      
      s. 122.72(4)
    - Select item
      
      122.72(5) No advance payment
      
      s. 122.72(5)
    - Select item
      
      122.72(6) Notification to Minister
      
      s. 122.72(6)
    - Select item
      
      122.72(7) Advance payment – no eligible spouse
      
      s. 122.72(7)
  - Select item
    
    SUBDIVISION A.3 — Climate Action Incentive
    
    s. 122.8
    - Select item
      
      122.8(1) Definitions
      
      s. 122.8(1)
    - Select item
      
      122.8(2) Persons not eligible or qualified
      
      s. 122.8(2)
    - Select item
      
      122.8(3) Residence
      
      s. 122.8(3)
    - Select item
      
      122.8(4) Deemed payment on account of tax
      
      s. 122.8(4)
    - Select item
      
      122.8(4.1) Shared-custody parent
      
      s. 122.8(4.1)
    - Select item
      
      122.8(4.2) Months specified
      
      s. 122.8(4.2)
    - Select item
      
      122.8(5) Authority to specify amounts
      
      s. 122.8(5)
    - Select item
      
      122.8(6) Deemed rebate in respect of fuel charges
      
      s. 122.8(6)
    - Select item
      
      122.8(7) Only one eligible individual
      
      s. 122.8(7)
    - Select item
      
      122.8(8) Exception — qualified dependant
      
      s. 122.8(8)
    - Select item
      
      122.8(8.1) Notification to Minister
      
      s. 122.8(8.1)
    - Select item
      
      122.8(9) Effect of bankruptcy
      
      s. 122.8(9)
  - Select item
    
    SUBDIVISION A.4 — School Supplies Tax Credit
    
    s. 122.9
    - Select item
      
      122.9(1) Definitions
      
      s. 122.9(1)
    - Select item
      
      122.9(2) Deemed overpayment
      
      s. 122.9(2)
    - Select item
      
      122.9(3) Certificate
      
      s. 122.9(3)
    - Select item
      
      122.9(4) Effect of bankruptcy
      
      s. 122.9(4)
    - Select item
      
      122.9(5) Part-year residents
      
      s. 122.9(5)
    - Select item
      
      122.9(6) Non-residents
      
      s. 122.9(6)
  - Select item
    
    SUBDIVISION A.5 — Canada Training Credit
    
    s. 122.91
    - Select item
      
      122.91(1) Claimed amount
      
      s. 122.91(1)
    - Select item
      
      122.91(2) Training amount limit
      
      s. 122.91(2)
    - Select item
      
      122.91(3) Effect of bankruptcy
      
      s. 122.91(3)
    - Select item
      
      122.91(4) Special rules in the event of death
      
      s. 122.91(4)
  - Select item
    
    SUBDIVISION A.6 — Multigenerational Home Renovation Tax Credit
    
    s. 122.92
    - Select item
      
      122.92(1) Definitions
      
      s. 122.92(1)
    - Select item
      
      122.92(2) Qualifying expenditure — trusts
      
      s. 122.92(2)
    - Select item
      
      122.92(3) Deemed overpayment
      
      s. 122.92(3)
    - Select item
      
      122.92(4) Limits
      
      s. 122.92(4)
    - Select item
      
      122.92(5) Effect of bankruptcy
      
      s. 122.92(5)
    - Select item
      
      122.92(6) Special rules in the event of death
      
      s. 122.92(6)
  - Select item
    
    SUBDIVISION B — Rules Applicable to Corporations
    
    s. 123
    - Select item
      
      123 Rate for corporations
      
      s. 123
    - Select item
      
      123.1 Corporation surtax
      
      s. 123.1
    - Select item
      
      123.2
      
      s. 123.2
    - Select item
      
      123.3 Refundable tax — CCPC or substantive CCPC
      
      s. 123.3
    - Select item
      
      Corporation Tax Reductions
      
      s. 123.4
      - Select item
        
        123.4(1) Definitions
        
        s. 123.4(1)
      - Select item
        
        123.4(2) General deduction from tax
        
        s. 123.4(2)
      - Select item
        
        123.5 Tax on personal services business income
        
        s. 123.5
    - Select item
      
      Additional Tax on Banks and Life Insurers
      
      s. 123.6
      - Select item
        
        123.6(1) Definition
        
        s. 123.6(1)
      - Select item
        
        123.6(2) Additional tax payable
        
        s. 123.6(2)
      - Select item
        
        123.6(3) Related group
        
        s. 123.6(3)
      - Select item
        
        123.6(4) Allocation by Minister
        
        s. 123.6(4)
      - Select item
        
        123.6(5) Allocation
        
        s. 123.6(5)
      - Select item
        
        123.6(6) Anti-avoidance
        
        s. 123.6(6)
      - Select item
        
        124(1) Deduction from corporation tax
        
        s. 124(1)
      - Select item
        
        124(3) Crown agents
        
        s. 124(3)
      - Select item
        
        124(4) Definitions
        
        s. 124(4)
      - Select item
        
        125(1) Small business deduction
        
        s. 125(1)
      - Select item
        
        125(1.1) Small business deduction rate
        
        s. 125(1.1)
      - Select item
        
        125(2) Business limit
        
        s. 125(2)
      - Select item
        
        125(3) Associated corporations
        
        s. 125(3)
      - Select item
        
        125(3.1) Reduction — business limit
        
        s. 125(3.1)
      - Select item
        
        125(3.2) Assignment
        
        s. 125(3.2)
      - Select item
        
        125(4) Failure to file agreement
        
        s. 125(4)
      - Select item
        
        125(5) Special rules for business limit
        
        s. 125(5)
      - Select item
        
        125(5.1) Business limit reduction
        
        s. 125(5.1)
      - Select item
        
        125(5.2) Anti-avoidance
        
        s. 125(5.2)
      - Select item
        
        125(6) Corporate partnerships
        
        s. 125(6)
      - Select item
        
        125(6.1) Corporation deemed member of partnership
        
        s. 125(6.1)
      - Select item
        
        125(6.2) Specified partnership income deemed nil
        
        s. 125(6.2)
      - Select item
        
        125(6.3) Partnership deemed to be controlled
        
        s. 125(6.3)
      - Select item
        
        125(7) Definitions
        
        s. 125(7)
      - Select item
        
        125(8) Assignment — specified partnership business limit
        
        s. 125(8)
      - Select item
        
        125(9) Anti-avoidance
        
        s. 125(9)
      - Select item
        
        125(10) Computational rule — specified corporate income
        
        s. 125(10)
      - Select item
        
        125.1(1) Manufacturing and processing profits deductions
        
        s. 125.1(1)
      - Select item
        
        125.1(2) Electrical energy and steam
        
        s. 125.1(2)
      - Select item
        
        125.1(3) Definitions
        
        s. 125.1(3)
      - Select item
        
        125.1(4) Determination of gross revenue
        
        s. 125.1(4)
      - Select item
        
        125.1(5) Interpretation
        
        s. 125.1(5)
      - Select item
        
        125.11
        
        s. 125.11
      - Select item
        
        125.2(1) Definitions
        
        s. 125.2(1)
      - Select item
        
        125.2(2) Zero-emission technology manufacturing
        
        s. 125.2(2)
      - Select item
        
        125.21 Part XIII tax — eligible bank affiliate
        
        s. 125.21
      - Select item
        
        125.3(1) Deduction of Part I.3 tax
        
        s. 125.3(1)
      - Select item
        
        125.3(1.1) Idem
        
        s. 125.3(1.1)
      - Select item
        
        125.3(2) Special rules
        
        s. 125.3(2)
      - Select item
        
        125.3(3) Acquisition of control
        
        s. 125.3(3)
      - Select item
        
        125.3(4) Definitions
        
        s. 125.3(4)
    - Select item
      
      Canadian Film or Video Production Tax Credit
      
      s. 125.4
      - Select item
        
        125.4(1) Definitions
        
        s. 125.4(1)
      - Select item
        
        125.4(1.1) COVID-19 — production commencement time
        
        s. 125.4(1.1)
      - Select item
        
        125.4(2) Rules governing labour expenditure of a corporation
        
        s. 125.4(2)
      - Select item
        
        125.4(3) Tax credit
        
        s. 125.4(3)
      - Select item
        
        125.4(4) Exception
        
        s. 125.4(4)
      - Select item
        
        125.4(5) When assistance received
        
        s. 125.4(5)
      - Select item
        
        125.4(6) Revocation of certificate
        
        s. 125.4(6)
      - Select item
        
        125.4(7) Guidelines
        
        s. 125.4(7)
    - Select item
      
      Film or Video Production Services Tax Credit
      
      s. 125.5
      - Select item
        
        125.5(1) Definitions
        
        s. 125.5(1)
      - Select item
        
        125.5(2) Rules governing Canadian labour expenditure of a corporation
        
        s. 125.5(2)
      - Select item
        
        125.5(3) Tax credit
        
        s. 125.5(3)
      - Select item
        
        125.5(4) Canadian film or video production
        
        s. 125.5(4)
      - Select item
        
        125.5(5) When assistance received
        
        s. 125.5(5)
      - Select item
        
        125.5(6) Revocation of certificate
        
        s. 125.5(6)
      - Select item
        
        125.6(1) Definitions
        
        s. 125.6(1)
      - Select item
        
        125.6(2) Tax credit
        
        s. 125.6(2)
      - Select item
        
        125.6(2.1) Partnership — tax credit
        
        s. 125.6(2.1)
      - Select item
        
        125.6(2.2) Partnership — application rule
        
        s. 125.6(2.2)
      - Select item
        
        125.6(3) When assistance received
        
        s. 125.6(3)
      - Select item
        
        125.7(1) Definitions
        
        s. 125.7(1)
      - Select item
        
        125.7(2) COVID-19 — wage subsidy
        
        s. 125.7(2)
      - Select item
        
        125.7(2.01) Exception
        
        s. 125.7(2.01)
      - Select item
        
        125.7(2.1) COVID-19 — rent subsidy
        
        s. 125.7(2.1)
      - Select item
        
        125.7(2.2) Canada recovery hiring program
        
        s. 125.7(2.2)
      - Select item
        
        125.7(3) When assistance received
        
        s. 125.7(3)
      - Select item
        
        125.7(4) Computation of revenue
        
        s. 125.7(4)
      - Select item
        
        125.7(4.1) Asset sales — conditions
        
        s. 125.7(4.1)
      - Select item
        
        125.7(4.2) Asset sales — application
        
        s. 125.7(4.2)
      - Select item
        
        125.7(5) Deemed overpayment
        
        s. 125.7(5)
      - Select item
        
        125.7(6) Anti-avoidance — qualifying revenues
        
        s. 125.7(6)
      - Select item
        
        125.7(6.1) Anti-avoidance — recovery wage subsidy
        
        s. 125.7(6.1)
      - Select item
        
        125.7(7) Partnerships
        
        s. 125.7(7)
      - Select item
        
        125.7(8) Prescribed amounts
        
        s. 125.7(8)
      - Select item
        
        125.7(9) Deeming rules — revenue decline tests
        
        s. 125.7(9)
      - Select item
        
        125.7(9.1) Special case
        
        s. 125.7(9.1)
      - Select item
        
        125.7(9.2) Greater of wage and recovery subsidies
        
        s. 125.7(9.2)
      - Select item
        
        125.7(10) Amending or revoking elections
        
        s. 125.7(10)
      - Select item
        
        125.7(11) Affiliated entities
        
        s. 125.7(11)
      - Select item
        
        125.7(12) Deeming rule — qualifying rent expense
        
        s. 125.7(12)
      - Select item
        
        125.7(13) Deeming rule — qualifying rent expense
        
        s. 125.7(13)
      - Select item
        
        125.7(14) Executive compensation
        
        s. 125.7(14)
      - Select item
        
        125.7(14.1) Executive compensation
        
        s. 125.7(14.1)
      - Select item
        
        125.7(15) Foreign currency — executive remuneration
        
        s. 125.7(15)
      - Select item
        
        125.7(16) Extension of time by Minister
        
        s. 125.7(16)
  - Select item
    
    SUBDIVISION C — Rules Applicable to all Taxpayers
    
    s. 126
    - Select item
      
      126(1) Foreign tax deduction
      
      s. 126(1)
    - Select item
      
      126(1.1) Authorized foreign bank
      
      s. 126(1.1)
    - Select item
      
      126(2) Idem
      
      s. 126(2)
    - Select item
      
      126(2.1) Amount determined for purposes of para. (2)(b)
      
      s. 126(2.1)
    - Select item
      
      126(2.2) Non-resident’s foreign tax deduction
      
      s. 126(2.2)
    - Select item
      
      126(2.21) Former resident — deduction
      
      s. 126(2.21)
    - Select item
      
      126(2.22) Former resident — trust beneficiary
      
      s. 126(2.22)
    - Select item
      
      126(2.23) Where foreign credit available
      
      s. 126(2.23)
    - Select item
      
      126(2.3) Rules relating to unused foreign tax credit
      
      s. 126(2.3)
    - Select item
      
      126(3) Employees of international organizations
      
      s. 126(3)
    - Select item
      
      126(4) Portion of foreign tax not included
      
      s. 126(4)
    - Select item
      
      126(4.1) No economic profit
      
      s. 126(4.1)
    - Select item
      
      126(4.11) Denial of foreign tax credit
      
      s. 126(4.11)
    - Select item
      
      126(4.12) Exceptions
      
      s. 126(4.12)
    - Select item
      
      126(4.13) Tiered partnerships
      
      s. 126(4.13)
    - Select item
      
      126(4.2) Short-term securities acquisitions
      
      s. 126(4.2)
    - Select item
      
      126(4.3) Exceptions
      
      s. 126(4.3)
    - Select item
      
      126(4.4) Dispositions ignored
      
      s. 126(4.4)
    - Select item
      
      126(4.5) Synthetic disposition — holding period
      
      s. 126(4.5)
    - Select item
      
      126(4.6) Exception
      
      s. 126(4.6)
    - Select item
      
      126(5) Foreign oil and gas levies
      
      s. 126(5)
    - Select item
      
      126(5.1) Deductions for specified capital gains
      
      s. 126(5.1)
    - Select item
      
      126(6) Rules of construction
      
      s. 126(6)
    - Select item
      
      126(7) Definitions
      
      s. 126(7)
    - Select item
      
      126(8) Deemed dividend — partnership
      
      s. 126(8)
    - Select item
      
      126(9) Computation of qualifying incomes and losses
      
      s. 126(9)
    - Select item
      
      126.1
      
      s. 126.1
    - Select item
      
      127(1) Logging tax deduction
      
      s. 127(1)
    - Select item
      
      127(2) Definitions
      
      s. 127(2)
    - Select item
      
      127(3) Contributions to registered parties and candidates
      
      s. 127(3)
    - Select item
      
      127(3.1) Issue of receipts
      
      s. 127(3.1)
    - Select item
      
      127(3.2) Authorization required for receipts from registered associations
      
      s. 127(3.2)
    - Select item
      
      127(3.3) Prohibition — issuance of receipts
      
      s. 127(3.3)
    - Select item
      
      127(4.1) Monetary contributions — form and content
      
      s. 127(4.1)
    - Select item
      
      127(5) Investment tax credit
      
      s. 127(5)
    - Select item
      
      127(6) Investment tax credit of cooperative corporation
      
      s. 127(6)
    - Select item
      
      127(7) Investment tax credit of certain trusts
      
      s. 127(7)
    - Select item
      
      127(8) Investment tax credit of partnership
      
      s. 127(8)
    - Select item
      
      127(8.1) Investment tax credit of limited partner
      
      s. 127(8.1)
    - Select item
      
      127(8.2) Expenditure base
      
      s. 127(8.2)
    - Select item
      
      127(8.3) Investment tax credit — allocation of unallocated partnership ITCs
      
      s. 127(8.3)
    - Select item
      
      127(8.31) Amount of unallocated partnership ITC
      
      s. 127(8.31)
    - Select item
      
      127(8.4) Idem
      
      s. 127(8.4)
    - Select item
      
      127(8.5) Definitions
      
      s. 127(8.5)
    - Select item
      
      127(9) Idem
      
      s. 127(9)
    - Select item
      
      127(9.01) Transitional application of investment tax credit definition
      
      s. 127(9.01)
    - Select item
      
      127(9.02) Transitional application of investment tax credit definition
      
      s. 127(9.02)
    - Select item
      
      127(9.1) Loss restriction event before end of year
      
      s. 127(9.1)
    - Select item
      
      127(9.2) Loss restriction event after end of year
      
      s. 127(9.2)
    - Select item
      
      127(10) Ascertainment of certain property
      
      s. 127(10)
    - Select item
      
      127(10.1) Additions to investment tax credit
      
      s. 127(10.1)
    - Select item
      
      127(10.2) Expenditure limit
      
      s. 127(10.2)
    - Select item
      
      127(10.21) Expenditure limits — associated CCPCs
      
      s. 127(10.21)
    - Select item
      
      127(10.22) Deemed non-association of corporations
      
      s. 127(10.22)
    - Select item
      
      127(10.23) Application of subsection (10.22)
      
      s. 127(10.23)
    - Select item
      
      127(10.3) Associated corporations
      
      s. 127(10.3)
    - Select item
      
      127(10.4) Failure to file agreement
      
      s. 127(10.4)
    - Select item
      
      127(10.6) Expenditure limit determination in certain cases
      
      s. 127(10.6)
    - Select item
      
      127(10.7) Further additions to investment tax credit
      
      s. 127(10.7)
    - Select item
      
      127(10.8) Further additions to investment tax credit
      
      s. 127(10.8)
    - Select item
      
      127(11) Interpretation
      
      s. 127(11)
    - Select item
      
      127(11.1) Investment tax credit
      
      s. 127(11.1)
    - Select item
      
      127(11.2) Time of acquisition
      
      s. 127(11.2)
    - Select item
      
      127(11.3) Decertification of approved project property
      
      s. 127(11.3)
    - Select item
      
      127(11.4) Special rule for eligible salary and wages — apprentices
      
      s. 127(11.4)
    - Select item
      
      127(11.5) Adjustments to qualified expenditures
      
      s. 127(11.5)
    - Select item
      
      127(11.6) Non-arm’s length costs
      
      s. 127(11.6)
    - Select item
      
      127(11.7) Definitions
      
      s. 127(11.7)
    - Select item
      
      127(11.8) Interpretation for non-arm’s length costs
      
      s. 127(11.8)
    - Select item
      
      127(12) Interpretation
      
      s. 127(12)
    - Select item
      
      127(12.1) Idem
      
      s. 127(12.1)
    - Select item
      
      127(12.2) Idem
      
      s. 127(12.2)
    - Select item
      
      127(12.3) Idem
      
      s. 127(12.3)
    - Select item
      
      127(13) Agreement to transfer qualified expenditures
      
      s. 127(13)
    - Select item
      
      127(14) Identification of amounts transferred
      
      s. 127(14)
    - Select item
      
      127(15) Invalid agreements
      
      s. 127(15)
    - Select item
      
      127(16) Non-arm’s length parties
      
      s. 127(16)
    - Select item
      
      127(17) Assessment
      
      s. 127(17)
    - Select item
      
      127(18) Reduction of qualified expenditures
      
      s. 127(18)
    - Select item
      
      127(19) Reduction of qualified expenditures
      
      s. 127(19)
    - Select item
      
      127(20) Agreement to allocate
      
      s. 127(20)
    - Select item
      
      127(21) Failure to allocate
      
      s. 127(21)
    - Select item
      
      127(22) Invalid agreements
      
      s. 127(22)
    - Select item
      
      127(23) Partnership’s taxation year
      
      s. 127(23)
    - Select item
      
      127(24) Exclusion from qualified expenditure
      
      s. 127(24)
    - Select item
      
      127(25) Deemed contract payment
      
      s. 127(25)
    - Select item
      
      127(26) Unpaid amounts
      
      s. 127(26)
    - Select item
      
      127(27) Recapture of investment tax credit
      
      s. 127(27)
    - Select item
      
      127(28) Recapture of investment tax credit of partnership
      
      s. 127(28)
    - Select item
      
      127(29) Recapture of investment tax credit of allocating taxpayer
      
      s. 127(29)
    - Select item
      
      127(30) Addition to tax
      
      s. 127(30)
    - Select item
      
      127(31) Tiered partnership
      
      s. 127(31)
    - Select item
      
      127(32) Meaning of cost
      
      s. 127(32)
    - Select item
      
      127(33) Certain non-arm’s length transfers
      
      s. 127(33)
    - Select item
      
      127(34) Recapture of investment tax credit
      
      s. 127(34)
    - Select item
      
      127(35) Recapture of investment tax credit
      
      s. 127(35)
    - Select item
      
      127(36) Transitional application of investment tax credit recapture
      
      s. 127(36)
    - Select item
      
      127.1(1) Refundable investment tax credit
      
      s. 127.1(1)
    - Select item
      
      127.1(2) Definitions
      
      s. 127.1(2)
    - Select item
      
      127.1(2.01) Addition to refundable investment tax credit
      
      s. 127.1(2.01)
    - Select item
      
      127.1(2.1) Application of s. 127(9)
      
      s. 127.1(2.1)
    - Select item
      
      127.1(2.2) Refundable investment tax credit — associated CCPCs
      
      s. 127.1(2.2)
    - Select item
      
      127.1(2.3) Application of subsection (2.2)
      
      s. 127.1(2.3)
    - Select item
      
      127.1(3) Deemed deduction
      
      s. 127.1(3)
    - Select item
      
      127.1(4) Qualifying income limit determined in certain cases
      
      s. 127.1(4)
    - Select item
      
      127.2(1) Share-purchase tax credit
      
      s. 127.2(1)
    - Select item
      
      127.2(2) Persons exempt from tax
      
      s. 127.2(2)
    - Select item
      
      127.2(3) Trust
      
      s. 127.2(3)
    - Select item
      
      127.2(3.1) Exclusion of certain trusts
      
      s. 127.2(3.1)
    - Select item
      
      127.2(4) Partnership
      
      s. 127.2(4)
    - Select item
      
      127.2(5) Cooperative corporation
      
      s. 127.2(5)
    - Select item
      
      127.2(6) Definitions
      
      s. 127.2(6)
    - Select item
      
      127.2(7) Definition of tax otherwise payable
      
      s. 127.2(7)
    - Select item
      
      127.2(8) Deemed cost of acquisition
      
      s. 127.2(8)
    - Select item
      
      127.2(9) Partnership
      
      s. 127.2(9)
    - Select item
      
      127.2(10) Election re first holder
      
      s. 127.2(10)
    - Select item
      
      127.2(11) Calculation of consideration
      
      s. 127.2(11)
    - Select item
      
      127.3(1) Scientific research and experimental development tax credit
      
      s. 127.3(1)
    - Select item
      
      127.3(2) Definitions
      
      s. 127.3(2)
    - Select item
      
      127.3(3) Trust
      
      s. 127.3(3)
    - Select item
      
      127.3(3.1) Exclusion of certain trusts
      
      s. 127.3(3.1)
    - Select item
      
      127.3(4) Partnership
      
      s. 127.3(4)
    - Select item
      
      127.3(5) Cooperative corporation
      
      s. 127.3(5)
    - Select item
      
      127.3(6) Deduction from cost
      
      s. 127.3(6)
    - Select item
      
      127.3(7) Partnership
      
      s. 127.3(7)
    - Select item
      
      127.3(8) Definition of tax otherwise payable
      
      s. 127.3(8)
    - Select item
      
      127.3(9) Election re first holder
      
      s. 127.3(9)
    - Select item
      
      127.3(10) Calculation of consideration
      
      s. 127.3(10)
    - Select item
      
      127.4(1) Definitions
      
      s. 127.4(1)
    - Select item
      
      127.4(1.1) Amalgamations or mergers
      
      s. 127.4(1.1)
    - Select item
      
      127.4(2) Deduction of labour-sponsored funds tax credit
      
      s. 127.4(2)
    - Select item
      
      127.4(5) Labour-sponsored funds tax credit limit
      
      s. 127.4(5)
    - Select item
      
      127.4(5.1) Deemed original acquisition
      
      s. 127.4(5.1)
    - Select item
      
      127.4(6) Labour-sponsored funds tax credit
      
      s. 127.4(6)
    - Select item
      
      127.41(1) Part XII.4 tax credit
      
      s. 127.41(1)
    - Select item
      
      127.41(2) Reduction of Part I tax
      
      s. 127.41(2)
    - Select item
      
      127.41(3) Deemed payment of Part I tax
      
      s. 127.41(3)
    - Select item
      
      127.42(1) Definitions
      
      s. 127.42(1)
    - Select item
      
      127.42(2) Deemed payment on account of tax
      
      s. 127.42(2)
    - Select item
      
      127.42(3) Deemed payment on account of tax — partnership
      
      s. 127.42(3)
    - Select item
      
      127.42(4) Partnerships
      
      s. 127.42(4)
    - Select item
      
      127.42(5) Authority to specify
      
      s. 127.42(5)
    - Select item
      
      127.42(6) Payment rate not specified
      
      s. 127.42(6)
    - Select item
      
      127.42(7) When assistance received
      
      s. 127.42(7)
    - Select item
      
      127.42(8) Relevant proportion — special rule
      
      s. 127.42(8)
    - Select item
      
      127.421(1) Definitions
      
      s. 127.421(1)
    - Select item
      
      127.421(2) Deemed amount 2019-2023
      
      s. 127.421(2)
    - Select item
      
      127.421(3) Deemed amount after 2023
      
      s. 127.421(3)
    - Select item
      
      127.421(4) Authority to specify
      
      s. 127.421(4)
    - Select item
      
      127.421(5) Amount not specified
      
      s. 127.421(5)
    - Select item
      
      127.421(6) Assistance received
      
      s. 127.421(6)
    - Select item
      
      127.421(7) Deemed rebate in respect of fuel charges
      
      s. 127.421(7)
    - Select item
      
      127.421(8) Predecessor corporation
      
      s. 127.421(8)
    - Select item
      
      127.421(9) Predecessor corporation
      
      s. 127.421(9)
    - Select item
      
      127.421(10) Province of employment
      
      s. 127.421(10)
    - Select item
      
      127.421(11) Deemed taxation year
      
      s. 127.421(11)
    - Select item
      
      127.43(1) Definitions
      
      s. 127.43(1)
    - Select item
      
      127.43(2) Refundable tax credit
      
      s. 127.43(2)
    - Select item
      
      127.43(3) Refundable tax credit — partnership
      
      s. 127.43(3)
    - Select item
      
      127.43(4) Partnerships
      
      s. 127.43(4)
    - Select item
      
      127.43(5) When assistance received
      
      s. 127.43(5)
    - Select item
      
      127.43(6) Affiliated entities
      
      s. 127.43(6)
    - Select item
      
      127.44(1) Definitions
      
      s. 127.44(1)
    - Select item
      
      127.44(2) Tax credit
      
      s. 127.44(2)
    - Select item
      
      127.44(3) Deemed deduction
      
      s. 127.44(3)
    - Select item
      
      127.44(4) Cumulative CCUS development tax credit
      
      s. 127.44(4)
    - Select item
      
      127.44(5) CCUS refurbishment tax credit
      
      s. 127.44(5)
    - Select item
      
      127.44(6) Changes to project or eligible use
      
      s. 127.44(6)
    - Select item
      
      127.44(7) Revised project evaluation
      
      s. 127.44(7)
    - Select item
      
      127.44(8) Qualified CCUS project determination
      
      s. 127.44(8)
    - Select item
      
      127.44(9) Special rules — adjustments
      
      s. 127.44(9)
    - Select item
      
      127.44(10) Repayment of assistance
      
      s. 127.44(10)
    - Select item
      
      127.44(11) Partnerships
      
      s. 127.44(11)
    - Select item
      
      127.44(12) Unpaid amounts
      
      s. 127.44(12)
    - Select item
      
      127.44(13) Designation of jurisdiction
      
      s. 127.44(13)
    - Select item
      
      127.44(14) Revocation of designation
      
      s. 127.44(14)
    - Select item
      
      127.44(14.1) Jurisdiction not designated
      
      s. 127.44(14.1)
    - Select item
      
      127.44(15) Purpose
      
      s. 127.44(15)
    - Select item
      
      127.44(16) Tax shelter investment
      
      s. 127.44(16)
    - Select item
      
      127.44(17) Late filing
      
      s. 127.44(17)
    - Select item
      
      127.45(1) Definitions
      
      s. 127.45(1)
    - Select item
      
      127.45(2) Clean technology investment tax credit
      
      s. 127.45(2)
    - Select item
      
      127.45(3) Time limit for application
      
      s. 127.45(3)
    - Select item
      
      127.45(4) Time of acquisition
      
      s. 127.45(4)
    - Select item
      
      127.45(5) Special rules — adjustments
      
      s. 127.45(5)
    - Select item
      
      127.45(6) Deemed deduction
      
      s. 127.45(6)
    - Select item
      
      127.45(7) Repayment of assistance
      
      s. 127.45(7)
    - Select item
      
      127.45(8) Partnerships
      
      s. 127.45(8)
    - Select item
      
      127.45(9) Unpaid amounts
      
      s. 127.45(9)
    - Select item
      
      127.45(10) Tax shelter investment
      
      s. 127.45(10)
    - Select item
      
      127.45(11) Recapture — conditions for application
      
      s. 127.45(11)
    - Select item
      
      127.45(12) Recapture of credit
      
      s. 127.45(12)
    - Select item
      
      127.45(13) Certain non-arm’s length transfers
      
      s. 127.45(13)
    - Select item
      
      127.45(14) Certain non-arm’s length transfers — recapture deferred
      
      s. 127.45(14)
    - Select item
      
      127.45(15) Recapture event reporting requirement
      
      s. 127.45(15)
    - Select item
      
      127.45(16) Recapture of credit for partnerships
      
      s. 127.45(16)
    - Select item
      
      127.45(17) Addition to tax
      
      s. 127.45(17)
    - Select item
      
      127.45(18) Information return — partnerships
      
      s. 127.45(18)
    - Select item
      
      127.45(19) Clean technology investment tax credit — purpose
      
      s. 127.45(19)
    - Select item
      
      127.45(20) Authority of the Minister of Natural Resources
      
      s. 127.45(20)
    - Select item
      
      127.46(1) Definitions
      
      s. 127.46(1)
    - Select item
      
      127.46(2) Reduced or regular rate
      
      s. 127.46(2)
    - Select item
      
      127.46(3) Prevailing wage requirements
      
      s. 127.46(3)
    - Select item
      
      127.46(4) Indexation of prevailing wages
      
      s. 127.46(4)
    - Select item
      
      127.46(5) Apprenticeship requirements
      
      s. 127.46(5)
    - Select item
      
      127.46(6) Addition to tax — wage requirement
      
      s. 127.46(6)
    - Select item
      
      127.46(7) Addition to tax — apprenticeship requirement
      
      s. 127.46(7)
    - Select item
      
      127.46(8) Indexation
      
      s. 127.46(8)
    - Select item
      
      127.46(9) Gross negligence
      
      s. 127.46(9)
    - Select item
      
      127.46(10) CCUS refurbishment credit
      
      s. 127.46(10)
    - Select item
      
      127.46(11) Corrective measures — prevailing wage requirement
      
      s. 127.46(11)
    - Select item
      
      127.46(12) Top-up amount
      
      s. 127.46(12)
    - Select item
      
      127.46(13) Top-up payment not made
      
      s. 127.46(13)
    - Select item
      
      127.46(14) Tax treatment of top-up amount
      
      s. 127.46(14)
    - Select item
      
      127.46(15) Exception
      
      s. 127.46(15)
    - Select item
      
      127.46(16) Deemed reasonable efforts
      
      s. 127.46(16)
    - Select item
      
      127.46(17) Partnerships
      
      s. 127.46(17)
    - Select item
      
      127.47(1) Definitions
      
      s. 127.47(1)
    - Select item
      
      127.47(2) Credits in unreasonable proportions
      
      s. 127.47(2)
    - Select item
      
      127.47(3) Limited partners
      
      s. 127.47(3)
    - Select item
      
      127.47(4) Apportionment rule
      
      s. 127.47(4)
    - Select item
      
      127.47(5) Assistance received by member of partnership
      
      s. 127.47(5)
    - Select item
      
      127.47(6) Credit received by member of partnership
      
      s. 127.47(6)
    - Select item
      
      127.47(7) Tiered partnerships
      
      s. 127.47(7)
    - Select item
      
      127.48(1) Definitions
      
      s. 127.48(1)
    - Select item
      
      127.48(2) Clean hydrogen tax credit
      
      s. 127.48(2)
    - Select item
      
      127.48(3) Deemed deduction
      
      s. 127.48(3)
    - Select item
      
      127.48(4) Time limit for application
      
      s. 127.48(4)
    - Select item
      
      127.48(5) Time of acquisition
      
      s. 127.48(5)
    - Select item
      
      127.48(6) Calculation of carbon intensity
      
      s. 127.48(6)
    - Select item
      
      127.48(7) Changes to clean hydrogen project
      
      s. 127.48(7)
    - Select item
      
      127.48(8) Rules relating to revised project plan
      
      s. 127.48(8)
    - Select item
      
      127.48(9) Clean hydrogen project determination and rules
      
      s. 127.48(9)
    - Select item
      
      127.48(10) Capital cost of clean hydrogen property
      
      s. 127.48(10)
    - Select item
      
      127.48(11) Repayment of assistance
      
      s. 127.48(11)
    - Select item
      
      127.48(12) Partnerships
      
      s. 127.48(12)
    - Select item
      
      127.48(13) Unpaid amounts
      
      s. 127.48(13)
    - Select item
      
      127.48(14) Tax shelter investment
      
      s. 127.48(14)
    - Select item
      
      127.48(15) Annual information reporting requirement
      
      s. 127.48(15)
    - Select item
      
      127.48(16) Compliance — annual carbon intensity reporting
      
      s. 127.48(16)
    - Select item
      
      127.48(17) Failure to report
      
      s. 127.48(17)
    - Select item
      
      127.48(18) Recovery — change in carbon intensity
      
      s. 127.48(18)
    - Select item
      
      127.48(19) Minister’s determination
      
      s. 127.48(19)
    - Select item
      
      127.48(21) Recapture of clean hydrogen tax credit — application
      
      s. 127.48(21)
    - Select item
      
      127.48(22) Recapture of clean hydrogen tax credit
      
      s. 127.48(22)
    - Select item
      
      127.48(23) Election — sale of clean hydrogen project
      
      s. 127.48(23)
    - Select item
      
      127.48(24) Recapture event reporting requirement
      
      s. 127.48(24)
    - Select item
      
      127.48(25) Recovery and recapture — partnerships
      
      s. 127.48(25)
    - Select item
      
      127.48(26) Member’s share of recovery or recapture
      
      s. 127.48(26)
    - Select item
      
      127.48(27) Election by member
      
      s. 127.48(27)
    - Select item
      
      127.48(28) Joint, several and solidary liability
      
      s. 127.48(28)
    - Select item
      
      127.48(29) Interest on recovery tax
      
      s. 127.48(29)
    - Select item
      
      127.48(30) Credit after compliance period
      
      s. 127.48(30)
    - Select item
      
      127.48(31) Purpose
      
      s. 127.48(31)
    - Select item
      
      127.48(32) Authority of the Minister of Natural Resources
      
      s. 127.48(32)
    - Select item
      
      127.49(1) Definitions
      
      s. 127.49(1)
    - Select item
      
      127.49(2) CTM investment tax credit
      
      s. 127.49(2)
    - Select item
      
      127.49(3) Time limit for application
      
      s. 127.49(3)
    - Select item
      
      127.49(4) Time of acquisition
      
      s. 127.49(4)
    - Select item
      
      127.49(5) Special rules — adjustments
      
      s. 127.49(5)
    - Select item
      
      127.49(6) Deemed deduction
      
      s. 127.49(6)
    - Select item
      
      127.49(7) Repayment of assistance
      
      s. 127.49(7)
    - Select item
      
      127.49(8) Partnerships
      
      s. 127.49(8)
    - Select item
      
      127.49(9) Unpaid amounts
      
      s. 127.49(9)
    - Select item
      
      127.49(10) Tax shelter investment
      
      s. 127.49(10)
    - Select item
      
      127.49(11) Recapture — conditions for application
      
      s. 127.49(11)
    - Select item
      
      127.49(12) Recapture of credit
      
      s. 127.49(12)
    - Select item
      
      127.49(13) Certain non-arm’s length transfers
      
      s. 127.49(13)
    - Select item
      
      127.49(14) Certain non-arm’s length transfers — recapture deferred
      
      s. 127.49(14)
    - Select item
      
      127.49(15) Recapture event reporting requirement
      
      s. 127.49(15)
    - Select item
      
      127.49(16) Recapture of credit for partnerships
      
      s. 127.49(16)
    - Select item
      
      127.49(17) Addition to tax
      
      s. 127.49(17)
    - Select item
      
      127.49(18) Information return — partnerships
      
      s. 127.49(18)
    - Select item
      
      127.49(19) CTM investment tax credit — purpose
      
      s. 127.49(19)
    - Select item
      
      127.491
      
      s. 127.491
- Select item
  
  DIVISION E.1 — Minimum Tax
  
  s. 127.5
  - Select item
    
    127.5 Obligation to pay minimum tax
    
    s. 127.5
  - Select item
    
    127.51 Minimum amount determined
    
    s. 127.51
  - Select item
    
    127.52(1) Adjusted taxable income determined
    
    s. 127.52(1)
  - Select item
    
    127.52(2) Partnerships
    
    s. 127.52(2)
  - Select item
    
    127.52(2.1) Specified member of a partnership
    
    s. 127.52(2.1)
  - Select item
    
    127.52(3) Definitions
    
    s. 127.52(3)
  - Select item
    
    127.53
    
    s. 127.53
  - Select item
    
    127.531 Basic minimum tax credit determined
    
    s. 127.531
  - Select item
    
    127.54(1) Definitions
    
    s. 127.54(1)
  - Select item
    
    127.54(2) Foreign tax credit
    
    s. 127.54(2)
  - Select item
    
    127.55 Application of s. 127.5
    
    s. 127.55
- Select item
  
  DIVISION F — Special Rules Applicable in Certain Circumstances
  
  s. 128
  - Select item
    
    Bankruptcies
    
    s. 128
    - Select item
      
      128(1) Where corporation bankrupt
      
      s. 128(1)
    - Select item
      
      128(2) Where individual bankrupt
      
      s. 128(2)
  - Select item
    
    Changes in Residence
    
    s. 128.1
    - Select item
      
      128.1(1) Immigration
      
      s. 128.1(1)
    - Select item
      
      128.1(1.1) Trusts subject to subsection 94(3)
      
      s. 128.1(1.1)
    - Select item
      
      128.1(1.2) Trusts and partnerships look-through rule
      
      s. 128.1(1.2)
    - Select item
      
      128.1(2) Paid-up capital adjustment
      
      s. 128.1(2)
    - Select item
      
      128.1(3) Paid-up capital adjustment
      
      s. 128.1(3)
    - Select item
      
      128.1(4) Emigration
      
      s. 128.1(4)
    - Select item
      
      128.1(5) Instalment interest
      
      s. 128.1(5)
    - Select item
      
      128.1(6) Returning former resident
      
      s. 128.1(6)
    - Select item
      
      128.1(6.1) Deemed taxable Canadian property
      
      s. 128.1(6.1)
    - Select item
      
      128.1(7) Returning trust beneficiary
      
      s. 128.1(7)
    - Select item
      
      128.1(8) Post-emigration loss
      
      s. 128.1(8)
    - Select item
      
      128.1(9) Information reporting
      
      s. 128.1(9)
    - Select item
      
      128.1(10) Definitions
      
      s. 128.1(10)
    - Select item
      
      128.2(1) Cross-border mergers
      
      s. 128.2(1)
    - Select item
      
      128.2(2) Idem
      
      s. 128.2(2)
    - Select item
      
      128.2(3) Windings-up excluded
      
      s. 128.2(3)
    - Select item
      
      128.3 Former resident — replaced shares
      
      s. 128.3
  - Select item
    
    Private Corporations
    
    s. 129
    - Select item
      
      129(1) Dividend refund to private corporation
      
      s. 129(1)
    - Select item
      
      129(1.1) Dividends paid to bankrupt controlling corporation
      
      s. 129(1.1)
    - Select item
      
      129(1.2) Dividends deemed not to be taxable dividends
      
      s. 129(1.2)
    - Select item
      
      129(2) Application to other liability
      
      s. 129(2)
    - Select item
      
      129(2.1) Interest on dividend refund
      
      s. 129(2.1)
    - Select item
      
      129(2.2) Excess interest on dividend refund
      
      s. 129(2.2)
    - Select item
      
      129(3.1) Application
      
      s. 129(3.1)
    - Select item
      
      129(4) Definitions
      
      s. 129(4)
    - Select item
      
      129(4.1) Conditions for subsection (4.2)
      
      s. 129(4.1)
    - Select item
      
      129(4.2) Part IV tax — allocation of losses
      
      s. 129(4.2)
    - Select item
      
      129(5) 2019 transitional RDTOH
      
      s. 129(5)
    - Select item
      
      129(5.1) 2019 transitional RDTOH — amalgamations
      
      s. 129(5.1)
    - Select item
      
      129(6) Investment income from associated corporation deemed to be active business income
      
      s. 129(6)
    - Select item
      
      129(7) Meaning of taxable dividend
      
      s. 129(7)
    - Select item
      
      129(8) Application of s. 125
      
      s. 129(8)
  - Select item
    
    Investment Corporations
    
    s. 130
    - Select item
      
      130(1) Deduction from tax
      
      s. 130(1)
    - Select item
      
      130(2) Application of subsections 131(1) to (3.2), (4.1) and (6)
      
      s. 130(2)
    - Select item
      
      130(3) Meaning of expressions investment corporation and taxed capital gains
      
      s. 130(3)
    - Select item
      
      130(4) Wholly owned subsidiaries
      
      s. 130(4)
  - Select item
    
    Mortgage Investment Corporations
    
    s. 130.1
    - Select item
      
      130.1(1) Deduction from tax
      
      s. 130.1(1)
    - Select item
      
      130.1(2) Dividend equated to bond interest
      
      s. 130.1(2)
    - Select item
      
      130.1(3) Application of s. (2)
      
      s. 130.1(3)
    - Select item
      
      130.1(4) Election re capital gains dividend
      
      s. 130.1(4)
    - Select item
      
      130.1(4.1) Application of ss. 131(1.1) to (1.4)
      
      s. 130.1(4.1)
    - Select item
      
      130.1(5) Public corporation
      
      s. 130.1(5)
    - Select item
      
      130.1(6) Meaning of mortgage investment corporation
      
      s. 130.1(6)
    - Select item
      
      130.1(7) How shareholders counted
      
      s. 130.1(7)
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      130.1(8) First taxation year
      
      s. 130.1(8)
    - Select item
      
      130.1(9) Definitions
      
      s. 130.1(9)
  - Select item
    
    Mutual Fund Corporations
    
    s. 131
    - Select item
      
      131(1) Election re capital gains dividend
      
      s. 131(1)
    - Select item
      
      131(1.1) Deemed date of election
      
      s. 131(1.1)
    - Select item
      
      131(1.2) Request to make election
      
      s. 131(1.2)
    - Select item
      
      131(1.3) Penalty
      
      s. 131(1.3)
    - Select item
      
      131(1.4) Assessment and payment of penalty
      
      s. 131(1.4)
    - Select item
      
      131(2) Capital gains refund to mutual fund corporation
      
      s. 131(2)
    - Select item
      
      131(3) Application to other liability
      
      s. 131(3)
    - Select item
      
      131(3.1) Interest on capital gains refund
      
      s. 131(3.1)
    - Select item
      
      131(3.2) Excess interest on capital gains refund
      
      s. 131(3.2)
    - Select item
      
      131(4) Application of s. 84
      
      s. 131(4)
    - Select item
      
      131(4.1) Sections not applicable
      
      s. 131(4.1)
    - Select item
      
      131(5) Dividend refund to mutual fund corporation
      
      s. 131(5)
    - Select item
      
      131(5.1) TCP gains distribution
      
      s. 131(5.1)
    - Select item
      
      131(5.2) Application of subsection (5.1)
      
      s. 131(5.2)
    - Select item
      
      131(6) Definitions
      
      s. 131(6)
    - Select item
      
      131(7) Definition of taxed capital gains
      
      s. 131(7)
    - Select item
      
      131(8) Meaning of mutual fund corporation
      
      s. 131(8)
    - Select item
      
      131(8.01) Election to be a mutual fund corporation
      
      s. 131(8.01)
    - Select item
      
      131(8.1) Idem
      
      s. 131(8.1)
    - Select item
      
      131(9) Reduction of refundable capital gains tax on hand
      
      s. 131(9)
    - Select item
      
      131(10) Restricted financial institution
      
      s. 131(10)
    - Select item
      
      131(11) Rules respecting prescribed labour-sponsored venture capital corporations
      
      s. 131(11)
  - Select item
    
    Mutual Fund Trusts
    
    s. 132
    - Select item
      
      132(1) Capital gains refund to mutual fund trust
      
      s. 132(1)
    - Select item
      
      132(2) Application to other liability
      
      s. 132(2)
    - Select item
      
      132(2.1) Interest on capital gains refund
      
      s. 132(2.1)
    - Select item
      
      132(2.2) Excess interest on capital gains refund
      
      s. 132(2.2)
    - Select item
      
      132(3) Application of s. 104(20)
      
      s. 132(3)
    - Select item
      
      132(4) Definitions
      
      s. 132(4)
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      132(5) Definition of taxed capital gains
      
      s. 132(5)
    - Select item
      
      132(5.1) TCP gains distribution
      
      s. 132(5.1)
    - Select item
      
      132(5.2) Application of subsection (5.1)
      
      s. 132(5.2)
    - Select item
      
      132(5.3) Allocation to redeemers
      
      s. 132(5.3)
    - Select item
      
      132(5.31) Allocations by ETFs
      
      s. 132(5.31)
    - Select item
      
      132(6) Meaning of mutual fund trust
      
      s. 132(6)
    - Select item
      
      132(6.1) Election to be mutual fund
      
      s. 132(6.1)
    - Select item
      
      132(6.2) Retention of status as mutual fund trust
      
      s. 132(6.2)
    - Select item
      
      132(7) Idem
      
      s. 132(7)
    - Select item
      
      132.1(1) Amounts designated by mutual fund trust
      
      s. 132.1(1)
    - Select item
      
      132.1(2) Adjusted cost base of unit where designation made
      
      s. 132.1(2)
    - Select item
      
      132.1(3) Limitation on current year deduction
      
      s. 132.1(3)
    - Select item
      
      132.1(4) Carryover of excess
      
      s. 132.1(4)
    - Select item
      
      132.1(5) Where designation has no effect
      
      s. 132.1(5)
    - Select item
      
      132.11(1) Taxation year of mutual fund trust
      
      s. 132.11(1)
    - Select item
      
      132.11(1.1) Revocation of election
      
      s. 132.11(1.1)
    - Select item
      
      132.11(2) Electing trust’s share of partnership income and losses
      
      s. 132.11(2)
    - Select item
      
      132.11(3) Electing trust’s income from other trusts
      
      s. 132.11(3)
    - Select item
      
      132.11(4) Amounts paid or payable to beneficiaries
      
      s. 132.11(4)
    - Select item
      
      132.11(5) Special rules where change in status of beneficiary
      
      s. 132.11(5)
    - Select item
      
      132.11(6) Additional income of electing trust
      
      s. 132.11(6)
    - Select item
      
      132.11(7) Deduction
      
      s. 132.11(7)
    - Select item
      
      132.11(8) Anti-avoidance
      
      s. 132.11(8)
    - Select item
      
      132.2(1) Definitions re qualifying exchange of mutual funds
      
      s. 132.2(1)
    - Select item
      
      132.2(2) Timing
      
      s. 132.2(2)
    - Select item
      
      132.2(3) General
      
      s. 132.2(3)
    - Select item
      
      132.2(4) Qualifying exchange — non-depreciable property
      
      s. 132.2(4)
    - Select item
      
      132.2(5) Depreciable property
      
      s. 132.2(5)
    - Select item
      
      132.2(6) Due date
      
      s. 132.2(6)
    - Select item
      
      132.2(7) Amendment or revocation of election
      
      s. 132.2(7)
  - Select item
    
    Non-Resident-Owned Investment Corporations
    
    s. 133
    - Select item
      
      133(1) Computation of income
      
      s. 133(1)
    - Select item
      
      133(2) Non-resident-owned investment corporations
      
      s. 133(2)
    - Select item
      
      133(3) Special tax rate
      
      s. 133(3)
    - Select item
      
      133(4) No deduction for foreign taxes
      
      s. 133(4)
    - Select item
      
      133(6) Allowable refund to non-resident-owned investment corporations
      
      s. 133(6)
    - Select item
      
      133(7) Application to other liability
      
      s. 133(7)
    - Select item
      
      133(7.01) Interest on allowable refund
      
      s. 133(7.01)
    - Select item
      
      133(7.02) Excess interest on allowable refund
      
      s. 133(7.02)
    - Select item
      
      133(7.1) Election re capital gains dividend
      
      s. 133(7.1)
    - Select item
      
      133(7.2) Simultaneous dividends
      
      s. 133(7.2)
    - Select item
      
      133(7.3) Application of ss. 131(1.1) to (1.4)
      
      s. 133(7.3)
    - Select item
      
      133(8) Definitions
      
      s. 133(8)
    - Select item
      
      133(9) Definitions
      
      s. 133(9)
    - Select item
      
      134 Non-resident-owned corporation not a Canadian corporation, etc.
      
      s. 134
    - Select item
      
      134.1(1) NRO — transition
      
      s. 134.1(1)
    - Select item
      
      134.1(2) Application
      
      s. 134.1(2)
    - Select item
      
      134.2(1) Revocation
      
      s. 134.2(1)
    - Select item
      
      134.2(2) Consequences
      
      s. 134.2(2)
  - Select item
    
    Patronage Dividends
    
    s. 135
    - Select item
      
      135(1) Deduction in computing income
      
      s. 135(1)
    - Select item
      
      135(1.1) Limitation where non-arm’s length customer
      
      s. 135(1.1)
    - Select item
      
      135(2) Limitation where non-member customer
      
      s. 135(2)
    - Select item
      
      135(2.1) Deduction carried over
      
      s. 135(2.1)
    - Select item
      
      135(3) Amount to be deducted or withheld from payment to customer
      
      s. 135(3)
    - Select item
      
      135(4) Definitions
      
      s. 135(4)
    - Select item
      
      135(5) Holding out prospect of allocations
      
      s. 135(5)
    - Select item
      
      135(6) Amount of payment to customer
      
      s. 135(6)
    - Select item
      
      135(7) Payment to customer to be included in income
      
      s. 135(7)
    - Select item
      
      135(8) Patronage dividends
      
      s. 135(8)
  - Select item
    
    Agricultural Cooperatives — Tax-deferred Patronage Dividends
    
    s. 135.1
    - Select item
      
      135.1(1) Definitions
      
      s. 135.1(1)
    - Select item
      
      135.1(2) Income inclusion
      
      s. 135.1(2)
    - Select item
      
      135.1(3) Deductibility limit
      
      s. 135.1(3)
    - Select item
      
      135.1(4) Deemed disposition
      
      s. 135.1(4)
    - Select item
      
      135.1(5) Reacquisition
      
      s. 135.1(5)
    - Select item
      
      135.1(6) Exclusion from withholding obligation
      
      s. 135.1(6)
    - Select item
      
      135.1(7) Withholding on redemption
      
      s. 135.1(7)
    - Select item
      
      135.1(8) Application of subsections 84(2) and (3)
      
      s. 135.1(8)
    - Select item
      
      135.1(9) Application of subsection (10)
      
      s. 135.1(9)
    - Select item
      
      135.1(10) Shares issued on corporate reorganizations
      
      s. 135.1(10)
  - Select item
    
    Continuance of the Canadian Wheat Board
    
    s. 135.2
    - Select item
      
      135.2(1) Definitions
      
      s. 135.2(1)
    - Select item
      
      135.2(2) Trust acquires an eligible debt
      
      s. 135.2(2)
    - Select item
      
      135.2(3) Disposition of eligible debt
      
      s. 135.2(3)
    - Select item
      
      135.2(4) Eligible trust
      
      s. 135.2(4)
    - Select item
      
      135.2(5) Participating farmer — acquisition of eligible unit
      
      s. 135.2(5)
    - Select item
      
      135.2(6) Eligible unit issued to estate
      
      s. 135.2(6)
    - Select item
      
      135.2(7) Eligible unit — gain (loss)
      
      s. 135.2(7)
    - Select item
      
      135.2(8) Death of a participating farmer
      
      s. 135.2(8)
    - Select item
      
      135.2(9) Participating farmer — disposition of eligible unit
      
      s. 135.2(9)
    - Select item
      
      135.2(10) Eligible wind-up distribution
      
      s. 135.2(10)
    - Select item
      
      135.2(11) Ceasing to be an eligible trust
      
      s. 135.2(11)
    - Select item
      
      135.2(12) Stock dividends — Canadian Wheat Board shares
      
      s. 135.2(12)
    - Select item
      
      135.2(13) Reorganization of capital — Canadian Wheat Board
      
      s. 135.2(13)
    - Select item
      
      135.2(14) Rollover of shares on reorganization
      
      s. 135.2(14)
    - Select item
      
      135.2(15) Information filing requirement
      
      s. 135.2(15)
    - Select item
      
      135.2(16) Failure to file prescribed form
      
      s. 135.2(16)
  - Select item
    
    Cooperative Corporations
    
    s. 136
    - Select item
      
      136(1) Cooperative not private corporation
      
      s. 136(1)
    - Select item
      
      136(2) Definition of cooperative corporation
      
      s. 136(2)
  - Select item
    
    Credit Unions, Savings and Credit Unions and Deposit Insurance Corporations
    
    s. 137
    - Select item
      
      137(2) Payments pursuant to allocations in proportion to borrowing
      
      s. 137(2)
    - Select item
      
      137(3) Additional deduction
      
      s. 137(3)
    - Select item
      
      137(4) Amount deemed deductible under s. 125
      
      s. 137(4)
    - Select item
      
      137(4.1) Payments in respect of shares
      
      s. 137(4.1)
    - Select item
      
      137(4.2) Deemed interest not a dividend
      
      s. 137(4.2)
    - Select item
      
      137(4.3) Determination of preferred-rate amount of a corporation
      
      s. 137(4.3)
    - Select item
      
      137(5) Member’s income
      
      s. 137(5)
    - Select item
      
      137(5.1) Allocations of taxable dividends and capital gains
      
      s. 137(5.1)
    - Select item
      
      137(5.2) Idem
      
      s. 137(5.2)
    - Select item
      
      137(6) Definitions
      
      s. 137(6)
    - Select item
      
      137(7) Credit union not private corporation
      
      s. 137(7)
    - Select item
      
      137.1(1) Amounts included in income of deposit insurance corporation
      
      s. 137.1(1)
    - Select item
      
      137.1(2) Amounts not included in income
      
      s. 137.1(2)
    - Select item
      
      137.1(3) Amounts deductible in computing income of deposit insurance corporation
      
      s. 137.1(3)
    - Select item
      
      137.1(4) Limitation on deduction
      
      s. 137.1(4)
    - Select item
      
      137.1(5) Definitions
      
      s. 137.1(5)
    - Select item
      
      137.1(5.1) Deeming provision
      
      s. 137.1(5.1)
    - Select item
      
      137.1(6) Deemed not to be a private corporation
      
      s. 137.1(6)
    - Select item
      
      137.1(7) Deposit insurance corporation deemed not a credit union
      
      s. 137.1(7)
    - Select item
      
      137.1(8) Deemed compliance
      
      s. 137.1(8)
    - Select item
      
      137.1(9) Special tax rate
      
      s. 137.1(9)
    - Select item
      
      137.1(10) Amounts paid by a deposit insurance corporation
      
      s. 137.1(10)
    - Select item
      
      137.1(10.1) Principal amount of an obligation to pay interest
      
      s. 137.1(10.1)
    - Select item
      
      137.1(11) Deduction by member institutions
      
      s. 137.1(11)
    - Select item
      
      137.1(12) Repayment excluded
      
      s. 137.1(12)
    - Select item
      
      137.2 Computation of income for 1975 and subsequent years
      
      s. 137.2
  - Select item
    
    Insurance Corporations
    
    s. 138
    - Select item
      
      138(1) Insurance corporations
      
      s. 138(1)
    - Select item
      
      138(2) Insurer’s income or loss
      
      s. 138(2)
    - Select item
      
      138(2.1) Income — designated foreign insurance business
      
      s. 138(2.1)
    - Select item
      
      138(2.2) Insurance swaps
      
      s. 138(2.2)
    - Select item
      
      138(2.3) Insurance swaps
      
      s. 138(2.3)
    - Select item
      
      138(2.4) Insurance swaps
      
      s. 138(2.4)
    - Select item
      
      138(2.5) Ceding of Canadian risks
      
      s. 138(2.5)
    - Select item
      
      138(2.6) Anti-avoidance
      
      s. 138(2.6)
    - Select item
      
      138(3) Deductions allowed in computing income
      
      s. 138(3)
    - Select item
      
      138(4) Amounts included in computing income
      
      s. 138(4)
    - Select item
      
      138(4.01) Life insurance policy
      
      s. 138(4.01)
    - Select item
      
      138(4.4) Income inclusion
      
      s. 138(4.4)
    - Select item
      
      138(4.5) Application
      
      s. 138(4.5)
    - Select item
      
      138(4.6) Completion
      
      s. 138(4.6)
    - Select item
      
      138(5) Deductions not allowed
      
      s. 138(5)
    - Select item
      
      138(5.1) No deduction
      
      s. 138(5.1)
    - Select item
      
      138(6) Deduction for dividends from taxable corporations
      
      s. 138(6)
    - Select item
      
      138(8) No deduction for foreign tax
      
      s. 138(8)
    - Select item
      
      138(9) Computation of income
      
      s. 138(9)
    - Select item
      
      138(10) Application of financial institution rules
      
      s. 138(10)
    - Select item
      
      138(11.1) Identical properties
      
      s. 138(11.1)
    - Select item
      
      138(11.2) Computation of capital gain on pre-1969 depreciable property
      
      s. 138(11.2)
    - Select item
      
      138(11.3) Deemed disposition
      
      s. 138(11.3)
    - Select item
      
      138(11.31) Exclusion from deemed disposition
      
      s. 138(11.31)
    - Select item
      
      138(11.4) Deduction of loss
      
      s. 138(11.4)
    - Select item
      
      138(11.5) Transfer of insurance business by non-resident insurer
      
      s. 138(11.5)
    - Select item
      
      138(11.6) Time of election
      
      s. 138(11.6)
    - Select item
      
      138(11.7) Computation of paid-up capital
      
      s. 138(11.7)
    - Select item
      
      138(11.8) Rules on transfers of depreciable property
      
      s. 138(11.8)
    - Select item
      
      138(11.9) Computation of contributed surplus
      
      s. 138(11.9)
    - Select item
      
      138(11.91) Computation of income of non-resident insurer
      
      s. 138(11.91)
    - Select item
      
      138(11.92) Computation of income where insurance business is transferred
      
      s. 138(11.92)
    - Select item
      
      138(11.93) Property acquired on default in payment
      
      s. 138(11.93)
    - Select item
      
      138(11.94) Transfer of insurance business by resident insurer
      
      s. 138(11.94)
    - Select item
      
      138(12) Definitions
      
      s. 138(12)
    - Select item
      
      138(12.1) Assets and liabilities
      
      s. 138(12.1)
    - Select item
      
      138(12.2) IFRS reference
      
      s. 138(12.2)
    - Select item
      
      138(12.3) Amount reported
      
      s. 138(12.3)
    - Select item
      
      138(13) Variation in tax basis and amortized cost
      
      s. 138(13)
    - Select item
      
      138(14) Meaning of certain expressions
      
      s. 138(14)
    - Select item
      
      138(15) Definition not to apply
      
      s. 138(15)
    - Select item
      
      138(16) Transition year income inclusion
      
      s. 138(16)
    - Select item
      
      138(17) Transition year income deduction
      
      s. 138(17)
    - Select item
      
      138(17.1) IFRS transition — reversals
      
      s. 138(17.1)
    - Select item
      
      138(18) Transition year income inclusion reversal
      
      s. 138(18)
    - Select item
      
      138(19) Transition year income deduction reversal
      
      s. 138(19)
    - Select item
      
      138(20) Winding-up
      
      s. 138(20)
    - Select item
      
      138(21) Amalgamations
      
      s. 138(21)
    - Select item
      
      138(22) Application of subsection (23)
      
      s. 138(22)
    - Select item
      
      138(23) Transfer of life insurance business
      
      s. 138(23)
    - Select item
      
      138(24) Ceasing to carry on business
      
      s. 138(24)
    - Select item
      
      138(25) Ceasing to exist
      
      s. 138(25)
    - Select item
      
      138.1(1) Rules relating to segregated funds
      
      s. 138.1(1)
    - Select item
      
      138.1(2) Rules relating to property in segregated funds at end of 1977 taxation year
      
      s. 138.1(2)
    - Select item
      
      138.1(2.1) Transition — pre-2018 non-capital losses
      
      s. 138.1(2.1)
    - Select item
      
      138.1(3) Capital gains and capital losses of related segregated fund trusts
      
      s. 138.1(3)
    - Select item
      
      138.1(4) Election and allocation
      
      s. 138.1(4)
    - Select item
      
      138.1(5) Adjusted cost base of property in related segregated fund trust
      
      s. 138.1(5)
    - Select item
      
      138.1(6) Definition of acquisition fee
      
      s. 138.1(6)
    - Select item
      
      138.1(7) Non-application of subsections (1) to (6)
      
      s. 138.1(7)
    - Select item
      
      138.2(1) Qualifying transfer of funds
      
      s. 138.2(1)
    - Select item
      
      138.2(2) General
      
      s. 138.2(2)
    - Select item
      
      138.2(3) Transferor – capital gains and losses
      
      s. 138.2(3)
    - Select item
      
      138.2(4) Transferee – capital gains and losses
      
      s. 138.2(4)
    - Select item
      
      138.2(5) Loss limitation
      
      s. 138.2(5)
    - Select item
      
      138.2(6) Due date
      
      s. 138.2(6)
    - Select item
      
      139 Conversion of insurance corporations into mutual corporations
      
      s. 139
  - Select item
    
    Demutualization of Insurance Corporations
    
    s. 139.1
    - Select item
      
      139.1(1) Definitions
      
      s. 139.1(1)
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      139.1(2) Rules of general application
      
      s. 139.1(2)
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      139.1(3) Special cases
      
      s. 139.1(3)
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      139.1(4) Consequences of demutualization
      
      s. 139.1(4)
    - Select item
      
      139.1(5) Fair market value of ownership rights
      
      s. 139.1(5)
    - Select item
      
      139.1(6) Paid-up capital — insurance corporation
      
      s. 139.1(6)
    - Select item
      
      139.1(7) Paid-up capital — holding corporation
      
      s. 139.1(7)
    - Select item
      
      139.1(8) Policy dividends
      
      s. 139.1(8)
    - Select item
      
      139.1(9) Payment and receipt of premium
      
      s. 139.1(9)
    - Select item
      
      139.1(10) Cost of taxable conversion benefit
      
      s. 139.1(10)
    - Select item
      
      139.1(11) No shareholder benefit
      
      s. 139.1(11)
    - Select item
      
      139.1(12) Exclusion of benefit from RRSP and other rules
      
      s. 139.1(12)
    - Select item
      
      139.1(13) RRSP registration rules, etc.
      
      s. 139.1(13)
    - Select item
      
      139.1(14) Retirement benefit
      
      s. 139.1(14)
    - Select item
      
      139.1(15) Employee-paid insurance
      
      s. 139.1(15)
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      139.1(16) Flow-through of conversion benefits to employees and others
      
      s. 139.1(16)
    - Select item
      
      139.1(17) Flow-through of share benefits to employees and others
      
      s. 139.1(17)
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      139.1(18) Acquisition of control
      
      s. 139.1(18)
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      139.2 Mutual holding corporations
      
      s. 139.2
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      140(1) Deductions in computing income
      
      s. 140(1)
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      140(2) Inclusion in computing income
      
      s. 140(2)
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      141(1) Definitions
      
      s. 141(1)
    - Select item
      
      141(2) Life insurance corporation deemed to be public corporation
      
      s. 141(2)
    - Select item
      
      141(3) Holding corporation deemed to be public corporation
      
      s. 141(3)
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      141(4) Specified period
      
      s. 141(4)
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      141(5) Exclusion from taxable Canadian property
      
      s. 141(5)
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      141.1 Deemed not to be a private corporation
      
      s. 141.1
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      142
      
      s. 142
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      142.1
      
      s. 142.1
  - Select item
    
    Financial Institutions
    
    s. 142.2
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      Interpretation
      
      s. 142.2
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        142.2(1) Definitions
        
        s. 142.2(1)
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        142.2(2) Significant interest
        
        s. 142.2(2)
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        142.2(3) Rules re significant interest
        
        s. 142.2(3)
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        142.2(4) Extension of meaning of related
        
        s. 142.2(4)
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      Income from Specified Debt Obligations
      
      s. 142.3
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        142.3(1) Amounts to be included and deducted
        
        s. 142.3(1)
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        142.3(2) Failure to report accrued amounts
        
        s. 142.3(2)
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        142.3(3) Exception for certain obligations
        
        s. 142.3(3)
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        142.3(4) Impaired specified debt obligations
        
        s. 142.3(4)
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      Disposition of Specified Debt Obligations
      
      s. 142.4
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        142.4(1) Definitions
        
        s. 142.4(1)
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        142.4(2) Scope of section
        
        s. 142.4(2)
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        142.4(3) Rules applicable to disposition
        
        s. 142.4(3)
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        142.4(4) Inclusions and deductions re disposition
        
        s. 142.4(4)
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        142.4(5) Gain or loss not amortized
        
        s. 142.4(5)
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        142.4(6) Gain or loss from disposition of obligation
        
        s. 142.4(6)
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        142.4(7) Current amount
        
        s. 142.4(7)
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        142.4(8) Residual portion of gain or loss
        
        s. 142.4(8)
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        142.4(9) Disposition of part of obligation
        
        s. 142.4(9)
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        142.4(10) Penalties and bonuses
        
        s. 142.4(10)
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        142.4(11) Payments received on or after disposition
        
        s. 142.4(11)
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      Mark-to-Market Properties
      
      s. 142.5
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        142.5(1) Income treatment for profits and losses
        
        s. 142.5(1)
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        142.5(2) Mark-to-market requirement
        
        s. 142.5(2)
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        142.5(3) Mark-to-market debt obligation
        
        s. 142.5(3)
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        142.5(4) Proceeds — mark-to-market property
        
        s. 142.5(4)
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        142.5(8) First deemed disposition of debt obligation
        
        s. 142.5(8)
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        142.5(8.1) Application of subsection (8.2)
        
        s. 142.5(8.1)
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        142.5(8.2) Rules applicable to first deemed disposition of debt obligation
        
        s. 142.5(8.2)
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        142.5(9) Transition — property acquired on rollover
        
        s. 142.5(9)
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        142.51(1) Definitions
        
        s. 142.51(1)
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        142.51(2) Transition year income inclusion
        
        s. 142.51(2)
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        142.51(3) Transition year income deduction
        
        s. 142.51(3)
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        142.51(4) Transition year income inclusion reversal
        
        s. 142.51(4)
      - Select item
        
        142.51(5) Transition year income deduction reversal
        
        s. 142.51(5)
      - Select item
        
        142.51(6) Winding-up
        
        s. 142.51(6)
      - Select item
        
        142.51(7) Amalgamations
        
        s. 142.51(7)
      - Select item
        
        142.51(8) Application of subsection (9)
        
        s. 142.51(8)
      - Select item
        
        142.51(9) Transfer of a business
        
        s. 142.51(9)
      - Select item
        
        142.51(11) Ceasing to carry on a business
        
        s. 142.51(11)
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        142.51(12) Ceasing to exist
        
        s. 142.51(12)
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        142.51(13) Application of subsection (13.1)
        
        s. 142.51(13)
      - Select item
        
        142.51(13.1) Ceasing to be mark-to-market property
        
        s. 142.51(13.1)
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      Additional Rules
      
      s. 142.6
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        142.6(1) Becoming or ceasing to be a financial institution
        
        s. 142.6(1)
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        142.6(1.1) Ceasing to use property in Canadian business
        
        s. 142.6(1.1)
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        142.6(1.2) Beginning to use property in a Canadian business
        
        s. 142.6(1.2)
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        142.6(1.3) Specified debt obligation marked to market
        
        s. 142.6(1.3)
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        142.6(1.4) Change in status — prescribed payment card corporation share
        
        s. 142.6(1.4)
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        142.6(1.5) Change in status — prescribed securities exchange investment
        
        s. 142.6(1.5)
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        142.6(1.6) Change in status — significant interest
        
        s. 142.6(1.6)
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        142.6(2) Deemed disposition not applicable
        
        s. 142.6(2)
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        142.6(3) Property not inventory
        
        s. 142.6(3)
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        142.6(4) Property that ceases to be inventory
        
        s. 142.6(4)
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        142.6(5) Debt obligations acquired in rollover transactions
        
        s. 142.6(5)
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        142.6(6) Definition of rollover transaction
        
        s. 142.6(6)
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        142.6(7) Superficial loss rule not applicable
        
        s. 142.6(7)
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        142.6(8) Accrued capital gains and losses election
        
        s. 142.6(8)
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        142.6(9) Accrued capital gains election limit
        
        s. 142.6(9)
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        142.6(10) Accrued capital losses election limit
        
        s. 142.6(10)
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      Conversion of Foreign Bank Affiliate to Branch
      
      s. 142.7
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        142.7(1) Definitions
        
        s. 142.7(1)
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        142.7(2) Qualifying foreign merger
        
        s. 142.7(2)
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        142.7(3) Branch-establishment rollover
        
        s. 142.7(3)
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        142.7(4) Deemed fair market value
        
        s. 142.7(4)
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        142.7(5) Specified debt obligations
        
        s. 142.7(5)
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        142.7(6) Mark-to-market property
        
        s. 142.7(6)
      - Select item
        
        142.7(7) Reserves
        
        s. 142.7(7)
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        142.7(8) Assumption of debt obligation
        
        s. 142.7(8)
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        142.7(9) Branch-establishment dividend
        
        s. 142.7(9)
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        142.7(10) Treatment of dividend
        
        s. 142.7(10)
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        142.7(11) Elections
        
        s. 142.7(11)
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        142.7(12) Winding-up of Canadian affiliate: losses
        
        s. 142.7(12)
      - Select item
        
        142.7(13) Winding-up of Canadian affiliate: stop loss
        
        s. 142.7(13)
      - Select item
        
        142.7(14) Winding-up of Canadian affiliate: SDOs
        
        s. 142.7(14)
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      Communal Organizations
      
      s. 143
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        143(1) Communal organizations
        
        s. 143(1)
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        143(2) Election in respect of income
        
        s. 143(2)
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        143(3) Refusal to accept election
        
        s. 143(3)
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        143(3.1) Election in respect of gifts
        
        s. 143(3.1)
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        143(4) Definitions
        
        s. 143(4)
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        143(5) Specification of family members
        
        s. 143(5)
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        143.1(1) Definitions
        
        s. 143.1(1)
      - Select item
        
        143.1(1.1) Where subsection (1.2) applies
        
        s. 143.1(1.1)
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        143.1(1.2) Amateur athletes’ reserve funds
        
        s. 143.1(1.2)
      - Select item
        
        143.1(2) Amounts included in beneficiary’s income
        
        s. 143.1(2)
      - Select item
        
        143.1(3) Termination of amateur athlete trust
        
        s. 143.1(3)
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        143.1(4) Death of beneficiary
        
        s. 143.1(4)
  - Select item
    
    Cost of Tax Shelter Investments and Limited-recourse Debt in Respect of Gifting Arrangements
    
    s. 143.2
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      143.2(1) Definitions
      
      s. 143.2(1)
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      143.2(2) At-risk adjustment
      
      s. 143.2(2)
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      143.2(3) Amount or benefit not included
      
      s. 143.2(3)
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      143.2(4) Amount or benefit
      
      s. 143.2(4)
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      143.2(5) Amount or benefit
      
      s. 143.2(5)
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      143.2(6) Amount of expenditure
      
      s. 143.2(6)
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      143.2(6.1) Limited-recourse debt in respect of a gift or monetary contribution
      
      s. 143.2(6.1)
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      143.2(7) Repayment of indebtedness
      
      s. 143.2(7)
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      143.2(8) Limited-recourse amount
      
      s. 143.2(8)
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      143.2(9) Timing
      
      s. 143.2(9)
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      143.2(10) Timing
      
      s. 143.2(10)
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      143.2(11) Short-term debt
      
      s. 143.2(11)
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      143.2(12) Series of loans or repayments
      
      s. 143.2(12)
    - Select item
      
      143.2(13) Information located outside Canada
      
      s. 143.2(13)
    - Select item
      
      143.2(14) Information located outside Canada
      
      s. 143.2(14)
    - Select item
      
      143.2(15) Assessments
      
      s. 143.2(15)
  - Select item
    
    Expenditure — Limitations
    
    s. 143.3
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      143.3(1) Definitions
      
      s. 143.3(1)
    - Select item
      
      143.3(2) Options — limitation
      
      s. 143.3(2)
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      143.3(3) Corporate shares — limitation
      
      s. 143.3(3)
    - Select item
      
      143.3(4) Non-corporate interests — limitation
      
      s. 143.3(4)
    - Select item
      
      143.3(5) Clarification
      
      s. 143.3(5)
  - Select item
    
    Expenditure — Limit for Contingent Amount
    
    s. 143.4
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      143.4(1) Definitions
      
      s. 143.4(1)
    - Select item
      
      143.4(2) Limitation of amount of expenditure
      
      s. 143.4(2)
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      143.4(3) Payment of contingent amount
      
      s. 143.4(3)
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      143.4(4) Subsequent years
      
      s. 143.4(4)
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      143.4(5) Subsequent contingent amount
      
      s. 143.4(5)
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      143.4(6) Anti-avoidance
      
      s. 143.4(6)
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      143.4(7) Assessments
      
      s. 143.4(7)
- Select item
  
  DIVISION G — Deferred and Other Special Income Arrangements
  
  s. 144
  - Select item
    
    Employees Profit Sharing Plans
    
    s. 144
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      144(1) Definitions
      
      s. 144(1)
    - Select item
      
      144(2) No tax while trust governed by plan
      
      s. 144(2)
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      144(3) Allocation contingent or absolute taxable
      
      s. 144(3)
    - Select item
      
      144(4) Allocated capital gains and losses
      
      s. 144(4)
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      144(4.1) Idem
      
      s. 144(4.1)
    - Select item
      
      144(4.2) Idem
      
      s. 144(4.2)
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      144(5) Employer’s contribution to trust deductible
      
      s. 144(5)
    - Select item
      
      144(6) Beneficiary’s receipts deductible
      
      s. 144(6)
    - Select item
      
      144(7) Beneficiary’s receipts that are not deductible
      
      s. 144(7)
    - Select item
      
      144(7.1) Where property other than money received by beneficiary
      
      s. 144(7.1)
    - Select item
      
      144(8) Allocation of credit for dividends
      
      s. 144(8)
    - Select item
      
      144(8.1) Foreign tax deduction
      
      s. 144(8.1)
    - Select item
      
      144(9) Deduction for forfeited amounts
      
      s. 144(9)
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      144(10) Payments out of profits
      
      s. 144(10)
    - Select item
      
      144(11) Taxation year of trust
      
      s. 144(11)
  - Select item
    
    Employee Life and Health Trust
    
    s. 144.1
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      144.1(1) Definitions
      
      s. 144.1(1)
    - Select item
      
      144.1(2) Employee life and health trust
      
      s. 144.1(2)
    - Select item
      
      144.1(3) Breach of terms, etc.
      
      s. 144.1(3)
    - Select item
      
      144.1(4) Deductibility of employer contributions
      
      s. 144.1(4)
    - Select item
      
      144.1(5) Actuarial determination
      
      s. 144.1(5)
    - Select item
      
      144.1(6) Deductibility — collectively bargained or similar agreement
      
      s. 144.1(6)
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      144.1(7) Maximum deductible
      
      s. 144.1(7)
    - Select item
      
      144.1(8) Employer promissory note
      
      s. 144.1(8)
    - Select item
      
      144.1(9) Trust status — subsequent times
      
      s. 144.1(9)
    - Select item
      
      144.1(10) Employee contributions
      
      s. 144.1(10)
    - Select item
      
      144.1(11) Income inclusion
      
      s. 144.1(11)
    - Select item
      
      144.1(12) Deemed separate trusts
      
      s. 144.1(12)
    - Select item
      
      144.1(13) Non-capital losses
      
      s. 144.1(13)
    - Select item
      
      144.1(14) Conditions — deemed employee life and health trust
      
      s. 144.1(14)
    - Select item
      
      144.1(15) Deemed employee life and health trust
      
      s. 144.1(15)
    - Select item
      
      144.1(16) Trust-to-trust transfer
      
      s. 144.1(16)
    - Select item
      
      144.1(17) Deductibility of transferred property
      
      s. 144.1(17)
    - Select item
      
      144.1(18) Requirement to file
      
      s. 144.1(18)
  - Select item
    
    Registered Supplementary Unemployment Benefit Plans
    
    s. 145
    - Select item
      
      145(1) Definitions
      
      s. 145(1)
    - Select item
      
      145(2) No tax while trust governed by plan
      
      s. 145(2)
    - Select item
      
      145(3) Amounts received taxable
      
      s. 145(3)
    - Select item
      
      145(4) Amounts received on amendment or winding-up of plan
      
      s. 145(4)
    - Select item
      
      145(5) Payments by employer deductible
      
      s. 145(5)
  - Select item
    
    Registered Retirement Savings Plans
    
    s. 146
    - Select item
      
      146(1) Definitions
      
      s. 146(1)
    - Select item
      
      146(1.1) Restriction — financially dependent
      
      s. 146(1.1)
    - Select item
      
      146(2) Acceptance of plan for registration
      
      s. 146(2)
    - Select item
      
      146(3) Idem
      
      s. 146(3)
    - Select item
      
      146(4) No tax while trust governed by plan
      
      s. 146(4)
    - Select item
      
      146(5) Amount of RRSP premiums deductible
      
      s. 146(5)
    - Select item
      
      146(5.1) Amount of spousal RRSP premiums deductible
      
      s. 146(5.1)
    - Select item
      
      146(5.2) RRSP premium
      
      s. 146(5.2)
    - Select item
      
      146(5.201) Transitional rule
      
      s. 146(5.201)
    - Select item
      
      146(5.21) Anti-avoidance
      
      s. 146(5.21)
    - Select item
      
      146(6.1) Recontribution of certain withdrawals
      
      s. 146(6.1)
    - Select item
      
      146(7) Recovery of property used as security
      
      s. 146(7)
    - Select item
      
      146(8) Benefits taxable
      
      s. 146(8)
    - Select item
      
      146(8.01) Subsequent re-calculation
      
      s. 146(8.01)
    - Select item
      
      146(8.1) Deemed receipt of refund of premiums
      
      s. 146(8.1)
    - Select item
      
      146(8.2) Amount deductible
      
      s. 146(8.2)
    - Select item
      
      146(8.21) Premium deemed not paid
      
      s. 146(8.21)
    - Select item
      
      146(8.3) Spousal or common-law partner payments
      
      s. 146(8.3)
    - Select item
      
      146(8.5) Ordering
      
      s. 146(8.5)
    - Select item
      
      146(8.6) Spouse’s income
      
      s. 146(8.6)
    - Select item
      
      146(8.7) Where s. (8.3) does not apply
      
      s. 146(8.7)
    - Select item
      
      146(8.8) Effect of death where person other than spouse becomes entitled
      
      s. 146(8.8)
    - Select item
      
      146(8.9) Idem
      
      s. 146(8.9)
    - Select item
      
      146(8.91) Amounts deemed receivable by spouse or common-law partner
      
      s. 146(8.91)
    - Select item
      
      146(8.92) Deduction for post-death reduction in value
      
      s. 146(8.92)
    - Select item
      
      146(8.93) Subsection (8.92) not applicable
      
      s. 146(8.93)
    - Select item
      
      146(9) Where disposition of property by trust
      
      s. 146(9)
    - Select item
      
      146(10) Property used as security for loan
      
      s. 146(10)
    - Select item
      
      146(10.1) Where tax payable
      
      s. 146(10.1)
    - Select item
      
      146(12) Change in plan after registration
      
      s. 146(12)
    - Select item
      
      146(13) Idem
      
      s. 146(13)
    - Select item
      
      146(14) Premiums paid in taxation year
      
      s. 146(14)
    - Select item
      
      146(15) Plan not registered at end of year entered into
      
      s. 146(15)
    - Select item
      
      146(16) Transfer of funds
      
      s. 146(16)
    - Select item
      
      146(20) Credited or added amount deemed not received
      
      s. 146(20)
    - Select item
      
      146(21) Specified pension plan
      
      s. 146(21)
    - Select item
      
      146(21.1) Specified pension plan — contribution
      
      s. 146(21.1)
    - Select item
      
      146(21.2) Specified pension plan — account
      
      s. 146(21.2)
    - Select item
      
      146(21.3) Specified pension plan — payment
      
      s. 146(21.3)
    - Select item
      
      146(22) Deemed payment of RRSP premiums
      
      s. 146(22)
  - Select item
    
    Home Buyers’ Plan
    
    s. 146.01
    - Select item
      
      146.01(1) Definitions
      
      s. 146.01(1)
    - Select item
      
      146.01(2) Special Rules
      
      s. 146.01(2)
    - Select item
      
      146.01(2.1) Marriage or common-law partnership
      
      s. 146.01(2.1)
    - Select item
      
      146.01(3) Repayment of eligible amount
      
      s. 146.01(3)
    - Select item
      
      146.01(4) Portion of eligible amount not repaid
      
      s. 146.01(4)
    - Select item
      
      146.01(4.1) Temporary repayment relief — application
      
      s. 146.01(4.1)
    - Select item
      
      146.01(4.2) Temporary repayment relief — conditions
      
      s. 146.01(4.2)
    - Select item
      
      146.01(5) Where individual becomes a non-resident
      
      s. 146.01(5)
    - Select item
      
      146.01(6) Death of individual
      
      s. 146.01(6)
    - Select item
      
      146.01(7) Exception
      
      s. 146.01(7)
  - Select item
    
    Lifelong Learning Plan
    
    s. 146.02
    - Select item
      
      146.02(1) Definitions
      
      s. 146.02(1)
    - Select item
      
      146.02(2) Rule of application
      
      s. 146.02(2)
    - Select item
      
      146.02(3) Repayment of eligible amount
      
      s. 146.02(3)
    - Select item
      
      146.02(4) If portion of eligible amount not repaid
      
      s. 146.02(4)
    - Select item
      
      146.02(5) Ceasing residence in Canada
      
      s. 146.02(5)
    - Select item
      
      146.02(6) Death of individual
      
      s. 146.02(6)
    - Select item
      
      146.02(7) Exception
      
      s. 146.02(7)
  - Select item
    
    Registered Education Savings Plans
    
    s. 146.1
    - Select item
      
      146.1(1) Definitions
      
      s. 146.1(1)
    - Select item
      
      146.1(1.1) Election
      
      s. 146.1(1.1)
    - Select item
      
      146.1(1.2) Effect of election
      
      s. 146.1(1.2)
    - Select item
      
      146.1(2) Conditions for registration
      
      s. 146.1(2)
    - Select item
      
      146.1(2.1) RESP is revocable
      
      s. 146.1(2.1)
    - Select item
      
      146.1(2.2) Waiver of conditions for accumulated income payments
      
      s. 146.1(2.2)
    - Select item
      
      146.1(2.21) Extension for making educational assistance payments
      
      s. 146.1(2.21)
    - Select item
      
      146.1(2.22) Timing of payment
      
      s. 146.1(2.22)
    - Select item
      
      146.1(2.3) Social Insurance Number not required
      
      s. 146.1(2.3)
    - Select item
      
      146.1(3) Deemed registration
      
      s. 146.1(3)
    - Select item
      
      146.1(4) Registration of plans without prospectus
      
      s. 146.1(4)
    - Select item
      
      146.1(4.1) Obligation to file amendment
      
      s. 146.1(4.1)
    - Select item
      
      146.1(5) Trust not taxable
      
      s. 146.1(5)
    - Select item
      
      146.1(6) Subscriber not taxable
      
      s. 146.1(6)
    - Select item
      
      146.1(6.1) Transfers between plans
      
      s. 146.1(6.1)
    - Select item
      
      146.1(7) Educational assistance payments
      
      s. 146.1(7)
    - Select item
      
      146.1(7.1) Other income inclusions
      
      s. 146.1(7.1)
    - Select item
      
      146.1(7.2) Excluded amount
      
      s. 146.1(7.2)
    - Select item
      
      146.1(12) Deemed date of registration
      
      s. 146.1(12)
    - Select item
      
      146.1(12.1) Notice of intent to revoke registration
      
      s. 146.1(12.1)
    - Select item
      
      146.1(12.2) Notice of revocation
      
      s. 146.1(12.2)
    - Select item
      
      146.1(13) Revocation of registration
      
      s. 146.1(13)
    - Select item
      
      146.1(13.1) RESP information
      
      s. 146.1(13.1)
    - Select item
      
      146.1(14) Former Act
      
      s. 146.1(14)
    - Select item
      
      146.1(15) Regulations
      
      s. 146.1(15)
  - Select item
    
    Tax-free Savings Accounts
    
    s. 146.2
    - Select item
      
      146.2(1) Definitions
      
      s. 146.2(1)
    - Select item
      
      146.2(2) Qualifying arrangement conditions
      
      s. 146.2(2)
    - Select item
      
      146.2(3) Paragraphs (2)(a), (b) and (e) not applicable
      
      s. 146.2(3)
    - Select item
      
      146.2(4) Using TFSA interest as security for a loan
      
      s. 146.2(4)
    - Select item
      
      146.2(4.1) Right of set-off
      
      s. 146.2(4.1)
    - Select item
      
      146.2(5) TFSA
      
      s. 146.2(5)
    - Select item
      
      146.2(6) Trust not taxable
      
      s. 146.2(6)
    - Select item
      
      146.2(6.1) Carrying on a business
      
      s. 146.2(6.1)
    - Select item
      
      146.2(7) Amount credited to a deposit
      
      s. 146.2(7)
    - Select item
      
      146.2(8) Trust ceasing to be a TFSA
      
      s. 146.2(8)
    - Select item
      
      146.2(9) Trust ceasing to be a TFSA on death of holder
      
      s. 146.2(9)
    - Select item
      
      146.2(10) Annuity contract ceasing to be a TFSA
      
      s. 146.2(10)
    - Select item
      
      146.2(11) Deposit ceasing to be a TFSA
      
      s. 146.2(11)
    - Select item
      
      146.2(12) Arrangement is TFSA only
      
      s. 146.2(12)
    - Select item
      
      146.2(13) Regulations
      
      s. 146.2(13)
  - Select item
    
    Registered Retirement Income Funds
    
    s. 146.3
    - Select item
      
      146.3(1) Definitions
      
      s. 146.3(1)
    - Select item
      
      146.3(1.1) Adjusted minimum amount for 2008
      
      s. 146.3(1.1)
    - Select item
      
      146.3(1.2) Exceptions
      
      s. 146.3(1.2)
    - Select item
      
      146.3(1.3) Exceptions
      
      s. 146.3(1.3)
    - Select item
      
      146.3(1.4) Adjusted minimum amount for 2020
      
      s. 146.3(1.4)
    - Select item
      
      146.3(1.5) Exceptions
      
      s. 146.3(1.5)
    - Select item
      
      146.3(2) Acceptance of fund for registration
      
      s. 146.3(2)
    - Select item
      
      146.3(3) No tax while trust governed by fund
      
      s. 146.3(3)
    - Select item
      
      146.3(3.1) Exception
      
      s. 146.3(3.1)
    - Select item
      
      146.3(4) Disposition or acquisition of property by trust
      
      s. 146.3(4)
    - Select item
      
      146.3(5) Benefits taxable
      
      s. 146.3(5)
    - Select item
      
      146.3(5.1) Amount included in income
      
      s. 146.3(5.1)
    - Select item
      
      146.3(5.3) Ordering
      
      s. 146.3(5.3)
    - Select item
      
      146.3(5.4) Spouse’s income
      
      s. 146.3(5.4)
    - Select item
      
      146.3(5.5) Where s. (5.1) does not apply
      
      s. 146.3(5.5)
    - Select item
      
      146.3(6) Where last annuitant dies
      
      s. 146.3(6)
    - Select item
      
      146.3(6.1) Designated benefit deemed received
      
      s. 146.3(6.1)
    - Select item
      
      146.3(6.11) Transfer of designated benefit
      
      s. 146.3(6.11)
    - Select item
      
      146.3(6.2) Amount deductible
      
      s. 146.3(6.2)
    - Select item
      
      146.3(6.3) Deduction for post-death reduction in value
      
      s. 146.3(6.3)
    - Select item
      
      146.3(6.4) Subsection (6.3) not applicable
      
      s. 146.3(6.4)
    - Select item
      
      146.3(7) Property used as security for loan
      
      s. 146.3(7)
    - Select item
      
      146.3(9) Tax payable on income from non-qualified investment
      
      s. 146.3(9)
    - Select item
      
      146.3(10) Recovery of property used as security
      
      s. 146.3(10)
    - Select item
      
      146.3(11) Change in fund after registration
      
      s. 146.3(11)
    - Select item
      
      146.3(12) Idem
      
      s. 146.3(12)
    - Select item
      
      146.3(14) Transfer on breakdown of marriage or common-law partnership
      
      s. 146.3(14)
    - Select item
      
      146.3(14.1) Transfer to PRPP or RPP
      
      s. 146.3(14.1)
    - Select item
      
      146.3(14.2) Taxation of amount transferred
      
      s. 146.3(14.2)
    - Select item
      
      146.3(15) Credited or added amount deemed not received
      
      s. 146.3(15)
  - Select item
    
    Registered Disability Savings Plan
    
    s. 146.4
    - Select item
      
      146.4(1) Definitions
      
      s. 146.4(1)
    - Select item
      
      146.4(1.1) Specified disability savings plan
      
      s. 146.4(1.1)
    - Select item
      
      146.4(1.2) Ceasing to be a specified disability savings plan
      
      s. 146.4(1.2)
    - Select item
      
      146.4(1.3) Waiting period
      
      s. 146.4(1.3)
    - Select item
      
      146.4(1.4) Waiver
      
      s. 146.4(1.4)
    - Select item
      
      146.4(1.5) Beneficiary replacing holder
      
      s. 146.4(1.5)
    - Select item
      
      146.4(1.6) Entity replacing holder
      
      s. 146.4(1.6)
    - Select item
      
      146.4(1.7) Rules applicable in case of dispute
      
      s. 146.4(1.7)
    - Select item
      
      146.4(2) Registered status
      
      s. 146.4(2)
    - Select item
      
      146.4(3) Registered status nullified
      
      s. 146.4(3)
    - Select item
      
      146.4(4) Plan conditions
      
      s. 146.4(4)
    - Select item
      
      146.4(4.01) Transitional rule
      
      s. 146.4(4.01)
    - Select item
      
      146.4(5) Trust not taxable
      
      s. 146.4(5)
    - Select item
      
      146.4(6) Taxation of disability assistance payments
      
      s. 146.4(6)
    - Select item
      
      146.4(7) Non-taxable portion of disability assistance payment
      
      s. 146.4(7)
    - Select item
      
      146.4(8) Transfer of funds
      
      s. 146.4(8)
    - Select item
      
      146.4(9) No income inclusion on transfer
      
      s. 146.4(9)
    - Select item
      
      146.4(10) Non-compliance — cessation of registered status
      
      s. 146.4(10)
    - Select item
      
      146.4(11) Non-compliance
      
      s. 146.4(11)
    - Select item
      
      146.4(12) Non-application of subsection (11)
      
      s. 146.4(12)
    - Select item
      
      146.4(13) Obligations of issuer
      
      s. 146.4(13)
    - Select item
      
      146.4(14) Issuer’s liability
      
      s. 146.4(14)
  - Select item
    
    Advanced Life Deferred Annuity
    
    s. 146.5
    - Select item
      
      146.5(1) Definitions
      
      s. 146.5(1)
    - Select item
      
      146.5(2) Taxable amount — annuity payments
      
      s. 146.5(2)
    - Select item
      
      146.5(3) Taxable amount — death benefits
      
      s. 146.5(3)
    - Select item
      
      146.5(4) Taxation of refunds
      
      s. 146.5(4)
    - Select item
      
      146.5(5) Treatment of amount transferred
      
      s. 146.5(5)
    - Select item
      
      146.5(6) Deemed payment to beneficiary
      
      s. 146.5(6)
    - Select item
      
      146.5(7) Amended contract
      
      s. 146.5(7)
  - Select item
    
    Tax-Free First Home Savings Account
    
    s. 146.6
    - Select item
      
      146.6(1) Definitions
      
      s. 146.6(1)
    - Select item
      
      146.6(2) Qualifying arrangement conditions
      
      s. 146.6(2)
    - Select item
      
      146.6(3) Trust not taxable
      
      s. 146.6(3)
    - Select item
      
      146.6(3.1) Amount credited to a deposit
      
      s. 146.6(3.1)
    - Select item
      
      146.6(4) Carrying on a business
      
      s. 146.6(4)
    - Select item
      
      146.6(5) FHSA deduction
      
      s. 146.6(5)
    - Select item
      
      146.6(6) Withdrawals included in income
      
      s. 146.6(6)
    - Select item
      
      146.6(7) Transfer of amounts
      
      s. 146.6(7)
    - Select item
      
      146.6(8) Tax-free transfer
      
      s. 146.6(8)
    - Select item
      
      146.6(9) Taxable transfer
      
      s. 146.6(9)
    - Select item
      
      146.6(10) Apportionment of transferred amount
      
      s. 146.6(10)
    - Select item
      
      146.6(11) Security for loan
      
      s. 146.6(11)
    - Select item
      
      146.6(12) Recovery of property used as security
      
      s. 146.6(12)
    - Select item
      
      146.6(13) Successor holder
      
      s. 146.6(13)
    - Select item
      
      146.6(14) Distribution on death
      
      s. 146.6(14)
    - Select item
      
      146.6(15) Deemed transfer or distribution
      
      s. 146.6(15)
    - Select item
      
      146.6(16) Arrangement ceasing to be a FHSA
      
      s. 146.6(16)
    - Select item
      
      146.6(17) Rules applicable on FHSA cessation
      
      s. 146.6(17)
    - Select item
      
      146.6(18) Regulations
      
      s. 146.6(18)
  - Select item
    
    Deferred Profit Sharing Plans
    
    s. 147
    - Select item
      
      147(1) Definitions
      
      s. 147(1)
    - Select item
      
      147(1.1) Participating employer
      
      s. 147(1.1)
    - Select item
      
      147(2) Acceptance of plan for registration
      
      s. 147(2)
    - Select item
      
      147(2.1) Terms limiting contributions
      
      s. 147(2.1)
    - Select item
      
      147(2.2) Reallocation of forfeitures
      
      s. 147(2.2)
    - Select item
      
      147(3) Acceptance of employees profit sharing plan for registration
      
      s. 147(3)
    - Select item
      
      147(4) Capital gains determined
      
      s. 147(4)
    - Select item
      
      147(5) Registration date
      
      s. 147(5)
    - Select item
      
      147(5.1) Contribution limits
      
      s. 147(5.1)
    - Select item
      
      147(6) Deferred plan not employees profit sharing plan
      
      s. 147(6)
    - Select item
      
      147(7) No tax while trust governed by plan
      
      s. 147(7)
    - Select item
      
      147(8) Amount of employer’s contribution deductible
      
      s. 147(8)
    - Select item
      
      147(9) Limitation on deduction
      
      s. 147(9)
    - Select item
      
      147(9.1) No deduction
      
      s. 147(9.1)
    - Select item
      
      147(10) Amounts received taxable
      
      s. 147(10)
    - Select item
      
      147(10.1) Single payment on retirement, etc.
      
      s. 147(10.1)
    - Select item
      
      147(10.2) Idem
      
      s. 147(10.2)
    - Select item
      
      147(10.3) Amount contributed to or forfeited under a plan
      
      s. 147(10.3)
    - Select item
      
      147(10.4) Income on disposal of shares
      
      s. 147(10.4)
    - Select item
      
      147(10.5) Amended contract
      
      s. 147(10.5)
    - Select item
      
      147(11) Portion of receipts deductible
      
      s. 147(11)
    - Select item
      
      147(12) Idem
      
      s. 147(12)
    - Select item
      
      147(13) Appropriation of trust property by employer
      
      s. 147(13)
    - Select item
      
      147(14) Revocation of registration
      
      s. 147(14)
    - Select item
      
      147(14.1) Idem
      
      s. 147(14.1)
    - Select item
      
      147(15) Rules applicable to revoked plan
      
      s. 147(15)
    - Select item
      
      147(16) Payments out of profits
      
      s. 147(16)
    - Select item
      
      147(17) Interpretation of other beneficiary
      
      s. 147(17)
    - Select item
      
      147(18) Inadequate consideration on purchase from or sale to trust
      
      s. 147(18)
    - Select item
      
      147(19) Transfer to RPP, RRSP or DPSP
      
      s. 147(19)
    - Select item
      
      147(20) Taxation of amount transferred
      
      s. 147(20)
    - Select item
      
      147(21) Restriction re transfers
      
      s. 147(21)
    - Select item
      
      147(22) Excess transfer
      
      s. 147(22)
  - Select item
    
    Registered Pension Plans
    
    s. 147.1
    - Select item
      
      147.1(1) Definitions
      
      s. 147.1(1)
    - Select item
      
      147.1(2) Registration of plan
      
      s. 147.1(2)
    - Select item
      
      147.1(3) Deemed registration
      
      s. 147.1(3)
    - Select item
      
      147.1(4) Acceptance of amendments
      
      s. 147.1(4)
    - Select item
      
      147.1(5) Additional conditions
      
      s. 147.1(5)
    - Select item
      
      147.1(6) Administrator
      
      s. 147.1(6)
    - Select item
      
      147.1(7) Obligations of administrator
      
      s. 147.1(7)
    - Select item
      
      147.1(8) Pension adjustment limits
      
      s. 147.1(8)
    - Select item
      
      147.1(9) Idem — multi-employer plans
      
      s. 147.1(9)
    - Select item
      
      147.1(10) Past service benefits
      
      s. 147.1(10)
    - Select item
      
      147.1(11) Revocation of registration — notice of intention
      
      s. 147.1(11)
    - Select item
      
      147.1(12) Notice of revocation
      
      s. 147.1(12)
    - Select item
      
      147.1(13) Revocation of registration
      
      s. 147.1(13)
    - Select item
      
      147.1(14) Anti-avoidance — multi-employer plans
      
      s. 147.1(14)
    - Select item
      
      147.1(15) Plan as registered
      
      s. 147.1(15)
    - Select item
      
      147.1(16) Separate liability for obligations
      
      s. 147.1(16)
    - Select item
      
      147.1(17) Superintendent of Financial Institutions
      
      s. 147.1(17)
    - Select item
      
      147.1(18) Regulations
      
      s. 147.1(18)
    - Select item
      
      147.1(19) Reasonable error
      
      s. 147.1(19)
    - Select item
      
      147.1(20) Permitted corrective contribution
      
      s. 147.1(20)
    - Select item
      
      147.2(1) Pension contributions deductible — employer contributions
      
      s. 147.2(1)
    - Select item
      
      147.2(2) Employer contributions — defined benefit provisions
      
      s. 147.2(2)
    - Select item
      
      147.2(3) Filing of actuarial report
      
      s. 147.2(3)
    - Select item
      
      147.2(4) Amount of employee’s pension contributions deductible
      
      s. 147.2(4)
    - Select item
      
      147.2(5) Teachers
      
      s. 147.2(5)
    - Select item
      
      147.2(6) Deductible contributions when taxpayer dies
      
      s. 147.2(6)
    - Select item
      
      147.2(7) Letter of credit
      
      s. 147.2(7)
    - Select item
      
      147.2(8) Former employee of predecessor employer
      
      s. 147.2(8)
    - Select item
      
      147.3(1) Transfer — money purchase to money purchase, RRSP or RRIF
      
      s. 147.3(1)
    - Select item
      
      147.3(2) Transfer — money purchase to defined benefit
      
      s. 147.3(2)
    - Select item
      
      147.3(3) Transfer — defined benefit to defined benefit
      
      s. 147.3(3)
    - Select item
      
      147.3(4) Transfer — defined benefit to money purchase, RRSP or RRIF
      
      s. 147.3(4)
    - Select item
      
      147.3(4.1) Transfer of surplus — defined benefit to money purchase
      
      s. 147.3(4.1)
    - Select item
      
      147.3(5) Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown
      
      s. 147.3(5)
    - Select item
      
      147.3(6) Transfer — pre-1991 contributions
      
      s. 147.3(6)
    - Select item
      
      147.3(7) Transfer — lump sum benefits on death
      
      s. 147.3(7)
    - Select item
      
      147.3(7.1) Transfer where money purchase plan replaces money purchase plan
      
      s. 147.3(7.1)
    - Select item
      
      147.3(8) Transfer where money purchase plan replaces defined benefit plan
      
      s. 147.3(8)
    - Select item
      
      147.3(9) Taxation of amount transferred
      
      s. 147.3(9)
    - Select item
      
      147.3(10) Idem
      
      s. 147.3(10)
    - Select item
      
      147.3(11) Division of transferred amount
      
      s. 147.3(11)
    - Select item
      
      147.3(12) Restriction re transfers
      
      s. 147.3(12)
    - Select item
      
      147.3(13) Excess transfer
      
      s. 147.3(13)
    - Select item
      
      147.3(13.1) Withdrawal of excessive transfers to RRSPs and RRIFs
      
      s. 147.3(13.1)
    - Select item
      
      147.3(14) Deemed transfer
      
      s. 147.3(14)
    - Select item
      
      147.3(14.1) Transfer of property between provisions
      
      s. 147.3(14.1)
    - Select item
      
      147.4(1) RPP annuity contract
      
      s. 147.4(1)
    - Select item
      
      147.4(2) Amended contract
      
      s. 147.4(2)
    - Select item
      
      147.4(3) New contract
      
      s. 147.4(3)
  - Select item
    
    Pooled Registered Pension Plans
    
    s. 147.5
    - Select item
      
      147.5(1) Definitions
      
      s. 147.5(1)
    - Select item
      
      147.5(2) Registration conditions
      
      s. 147.5(2)
    - Select item
      
      147.5(3) Conditions applicable to PRPPs
      
      s. 147.5(3)
    - Select item
      
      147.5(4) Non-payment of minimum amount
      
      s. 147.5(4)
    - Select item
      
      147.5(5) Permissible benefits
      
      s. 147.5(5)
    - Select item
      
      147.5(6) Additional conditions
      
      s. 147.5(6)
    - Select item
      
      147.5(7) Acceptance of amendments
      
      s. 147.5(7)
    - Select item
      
      147.5(8) Trust not taxable
      
      s. 147.5(8)
    - Select item
      
      147.5(9) Obligations of administrator
      
      s. 147.5(9)
    - Select item
      
      147.5(10) Employer contributions deductible
      
      s. 147.5(10)
    - Select item
      
      147.5(11) Member contributions
      
      s. 147.5(11)
    - Select item
      
      147.5(12) Member’s account
      
      s. 147.5(12)
    - Select item
      
      147.5(13) Taxable amounts
      
      s. 147.5(13)
    - Select item
      
      147.5(14) Treatment on death — no successor member
      
      s. 147.5(14)
    - Select item
      
      147.5(15) Treatment on death — successor member
      
      s. 147.5(15)
    - Select item
      
      147.5(16) Qualifying survivor
      
      s. 147.5(16)
    - Select item
      
      147.5(17) Deemed distribution to qualifying survivor
      
      s. 147.5(17)
    - Select item
      
      147.5(18) Post-death increase in value
      
      s. 147.5(18)
    - Select item
      
      147.5(19) Post-death decrease in value
      
      s. 147.5(19)
    - Select item
      
      147.5(20) Subsection (19) not applicable
      
      s. 147.5(20)
    - Select item
      
      147.5(21) Transfer of amounts
      
      s. 147.5(21)
    - Select item
      
      147.5(22) Taxation of transfers
      
      s. 147.5(22)
    - Select item
      
      147.5(23) Taxation of qualifying annuity
      
      s. 147.5(23)
    - Select item
      
      147.5(24) Notice of intent
      
      s. 147.5(24)
    - Select item
      
      147.5(25) Date of revocation
      
      s. 147.5(25)
    - Select item
      
      147.5(26) Notice of revocation
      
      s. 147.5(26)
    - Select item
      
      147.5(27) Revocation of registration
      
      s. 147.5(27)
    - Select item
      
      147.5(28) Voluntary revocation
      
      s. 147.5(28)
    - Select item
      
      147.5(29) Single employer
      
      s. 147.5(29)
    - Select item
      
      147.5(30) Significant interest
      
      s. 147.5(30)
    - Select item
      
      147.5(31) Contributions from exempt income
      
      s. 147.5(31)
    - Select item
      
      147.5(32) Non-deductible contributions
      
      s. 147.5(32)
    - Select item
      
      147.5(32.1) Contribution deemed not paid
      
      s. 147.5(32.1)
    - Select item
      
      147.5(33) Exempt contributions not over-contributions
      
      s. 147.5(33)
    - Select item
      
      147.5(34) Designation of exempt-income contribution amount
      
      s. 147.5(34)
    - Select item
      
      147.5(35) Regulations — other
      
      s. 147.5(35)
  - Select item
    
    Life Insurance Policies
    
    s. 148
    - Select item
      
      148(1) Amounts included in computing policyholder’s income
      
      s. 148(1)
    - Select item
      
      148(1.1) Amount included in computing taxpayer’s income
      
      s. 148(1.1)
    - Select item
      
      148(2) Deemed proceeds of disposition
      
      s. 148(2)
    - Select item
      
      148(3) Special rules for certain policies
      
      s. 148(3)
    - Select item
      
      148(4) Partial surrender — ACB prorated
      
      s. 148(4)
    - Select item
      
      148(4.01) Repayment of policy loan on partial surrender
      
      s. 148(4.01)
    - Select item
      
      148(5) 10/8 policy surrender
      
      s. 148(5)
    - Select item
      
      148(6) Proceeds receivable as annuity
      
      s. 148(6)
    - Select item
      
      148(7) Disposition at non-arm’s length and similar cases
      
      s. 148(7)
    - Select item
      
      148(8) Idem
      
      s. 148(8)
    - Select item
      
      148(8.1) Inter vivos transfer to spouse
      
      s. 148(8.1)
    - Select item
      
      148(8.2) Transfer to spouse at death
      
      s. 148(8.2)
    - Select item
      
      148(9) Definitions
      
      s. 148(9)
    - Select item
      
      148(9.1) Application of s. 12.2(11)
      
      s. 148(9.1)
    - Select item
      
      148(10) Life annuity contracts
      
      s. 148(10)
    - Select item
      
      148(11) Loss of grandfathering
      
      s. 148(11)
  - Select item
    
    Eligible Funeral Arrangements
    
    s. 148.1
    - Select item
      
      148.1(1) Definitions
      
      s. 148.1(1)
    - Select item
      
      148.1(2) Exemption for eligible funeral arrangements
      
      s. 148.1(2)
    - Select item
      
      148.1(3) Income inclusion on return of funds
      
      s. 148.1(3)
    - Select item
      
      148.1(4) Deemed distribution on transfer
      
      s. 148.1(4)
    - Select item
      
      148.1(5) Non-application of subsection (4)
      
      s. 148.1(5)
- Select item
  
  DIVISION H — Exemptions
  
  s. 149
  - Select item
    
    Miscellaneous Exemptions
    
    s. 149
    - Select item
      
      149(1) Miscellaneous exemptions
      
      s. 149(1)
    - Select item
      
      149(1.1) Exception
      
      s. 149(1.1)
    - Select item
      
      149(1.11) Election
      
      s. 149(1.11)
    - Select item
      
      149(1.12) Deemed election
      
      s. 149(1.12)
    - Select item
      
      149(1.2) Income test
      
      s. 149(1.2)
    - Select item
      
      149(1.3) Votes or de facto control
      
      s. 149(1.3)
    - Select item
      
      149(2) Determination of income
      
      s. 149(2)
    - Select item
      
      149(3) Application of s. (1)
      
      s. 149(3)
    - Select item
      
      149(4) Idem
      
      s. 149(4)
    - Select item
      
      149(5) Exception — investment income of certain clubs
      
      s. 149(5)
    - Select item
      
      149(6) Apportionment rule
      
      s. 149(6)
    - Select item
      
      149(7) Time for filing
      
      s. 149(7)
    - Select item
      
      149(7.1) Penalty for failure to file on time
      
      s. 149(7.1)
    - Select item
      
      149(8) Interpretation of para. (1)(j)
      
      s. 149(8)
    - Select item
      
      149(9) Rules for determining gross revenue
      
      s. 149(9)
    - Select item
      
      149(10) Becoming or ceasing to be exempt
      
      s. 149(10)
    - Select item
      
      149(11) Geographical boundaries — body performing government functions
      
      s. 149(11)
    - Select item
      
      149(12) Information returns
      
      s. 149(12)
    - Select item
      
      149.01
      
      s. 149.01
  - Select item
    
    Qualified Donees
    
    s. 149.1
    - Select item
      
      149.1(1) Definitions
      
      s. 149.1(1)
    - Select item
      
      149.1(1.02) Deeming rule — listed terrorist entity
      
      s. 149.1(1.02)
    - Select item
      
      149.1(1.1) Exclusions
      
      s. 149.1(1.1)
    - Select item
      
      149.1(1.2) Authority of Minister
      
      s. 149.1(1.2)
    - Select item
      
      149.1(2) Revocation of registration of charitable organization
      
      s. 149.1(2)
    - Select item
      
      149.1(3) Revocation of registration of public foundation
      
      s. 149.1(3)
    - Select item
      
      149.1(4) Revocation of registration of private foundation
      
      s. 149.1(4)
    - Select item
      
      149.1(4.1) Revocation of registration of registered charity
      
      s. 149.1(4.1)
    - Select item
      
      149.1(4.2) Revocation of registration of Canadian amateur athletic association
      
      s. 149.1(4.2)
    - Select item
      
      149.1(4.3) Revocation of a qualified donee
      
      s. 149.1(4.3)
    - Select item
      
      149.1(5) Reduction
      
      s. 149.1(5)
    - Select item
      
      149.1(6) Devotion of resources — charitable activity
      
      s. 149.1(6)
    - Select item
      
      149.1(6.001) Qualifying disbursement limit — charitable organizations
      
      s. 149.1(6.001)
    - Select item
      
      149.1(6.01) Devoting resources to purpose and function
      
      s. 149.1(6.01)
    - Select item
      
      149.1(6.1) Charitable purposes
      
      s. 149.1(6.1)
    - Select item
      
      149.1(6.2) Charitable purposes
      
      s. 149.1(6.2)
    - Select item
      
      149.1(6.201) Activities of Canadian amateur athletic associations
      
      s. 149.1(6.201)
    - Select item
      
      149.1(6.21) Marriage for civil purposes
      
      s. 149.1(6.21)
    - Select item
      
      149.1(6.3) Designation as public foundation, etc.
      
      s. 149.1(6.3)
    - Select item
      
      149.1(6.4) National arts service organizations
      
      s. 149.1(6.4)
    - Select item
      
      149.1(6.5) Revocation of designation
      
      s. 149.1(6.5)
    - Select item
      
      149.1(7) Designation of associated charities
      
      s. 149.1(7)
    - Select item
      
      149.1(10.1) Public policy activities
      
      s. 149.1(10.1)
    - Select item
      
      149.1(11) Partnership look-through rule
      
      s. 149.1(11)
    - Select item
      
      149.1(12) Rules
      
      s. 149.1(12)
    - Select item
      
      149.1(13) Designation of private foundation as public
      
      s. 149.1(13)
    - Select item
      
      149.1(14) Information returns
      
      s. 149.1(14)
    - Select item
      
      149.1(14.1) Information returns
      
      s. 149.1(14.1)
    - Select item
      
      149.1(15) Information may be communicated
      
      s. 149.1(15)
    - Select item
      
      149.1(20) Rule regarding disbursement excess
      
      s. 149.1(20)
    - Select item
      
      149.1(21) Definition of disbursement excess
      
      s. 149.1(21)
    - Select item
      
      149.1(22) Refusal to register
      
      s. 149.1(22)
    - Select item
      
      149.1(23) Annulment of registration
      
      s. 149.1(23)
    - Select item
      
      149.1(24) Receipts issued before annulment
      
      s. 149.1(24)
    - Select item
      
      149.1(25) Refusal to register
      
      s. 149.1(25)
    - Select item
      
      149.1(26) Foreign charities
      
      s. 149.1(26)
    - Select item
      
      149.2(1) Material and insignificant interests
      
      s. 149.2(1)
    - Select item
      
      149.2(2) Material transaction — anti-avoidance
      
      s. 149.2(2)
    - Select item
      
      149.2(2.1) Ownership
      
      s. 149.2(2.1)
    - Select item
      
      149.2(3) Net increase in excess corporate holdings percentage
      
      s. 149.2(3)
    - Select item
      
      149.2(4) Net decrease in excess corporate holdings percentage
      
      s. 149.2(4)
    - Select item
      
      149.2(5) Allocation of net increase in excess corporate holdings percentage
      
      s. 149.2(5)
    - Select item
      
      149.2(6) Minister’s discretion
      
      s. 149.2(6)
    - Select item
      
      149.2(7) Allocation of net decrease in excess corporate holdings percentage
      
      s. 149.2(7)
    - Select item
      
      149.2(8) Transitional rule
      
      s. 149.2(8)
    - Select item
      
      149.2(9) Where subsection (10) applies
      
      s. 149.2(9)
    - Select item
      
      149.2(10) Shares held through a trust on March 18, 2007
      
      s. 149.2(10)
    - Select item
      
      149.2(11) Discretionary trusts
      
      s. 149.2(11)
- Select item
  
  DIVISION I — Returns, Assessments, Payment and Appeals
  
  s. 150
  - Select item
    
    Returns
    
    s. 150
    - Select item
      
      150(1) Filing returns of income — general rule
      
      s. 150(1)
    - Select item
      
      150(1.1) Exception
      
      s. 150(1.1)
    - Select item
      
      150(1.2) Exception — trusts
      
      s. 150(1.2)
    - Select item
      
      150(1.3) Bare trusts and arrangements — inclusion
      
      s. 150(1.3)
    - Select item
      
      150(1.4) Solicitor-client privilege
      
      s. 150(1.4)
    - Select item
      
      150(2) Demands for returns
      
      s. 150(2)
    - Select item
      
      150(3) Trustees, etc.
      
      s. 150(3)
    - Select item
      
      150(4) Death of partner or proprietor
      
      s. 150(4)
    - Select item
      
      150(5) Excluded disposition
      
      s. 150(5)
    - Select item
      
      150.1 Definition of electronic filing
      
      s. 150.1
    - Select item
      
      150.1(2) Filing of return by electronic transmission
      
      s. 150.1(2)
    - Select item
      
      150.1(2.1) Mandatory filing of return by electronic transmission
      
      s. 150.1(2.1)
    - Select item
      
      150.1(2.2) Definition of tax preparer
      
      s. 150.1(2.2)
    - Select item
      
      150.1(2.3) Electronic filing — tax preparer
      
      s. 150.1(2.3)
    - Select item
      
      150.1(2.4) Exceptions
      
      s. 150.1(2.4)
    - Select item
      
      150.1(3) Deemed date of filing
      
      s. 150.1(3)
    - Select item
      
      150.1(4) Declaration
      
      s. 150.1(4)
    - Select item
      
      150.1(4.1) Electronic notice of assessment
      
      s. 150.1(4.1)
    - Select item
      
      150.1(5) Application to other Parts
      
      s. 150.1(5)
  - Select item
    
    Estimate of Tax
    
    s. 151
    - Select item
      
      151 Estimate of tax
      
      s. 151
  - Select item
    
    Assessment
    
    s. 152
    - Select item
      
      152(1) Assessment
      
      s. 152(1)
    - Select item
      
      152(1.01) Determination of disability tax credit eligibility
      
      s. 152(1.01)
    - Select item
      
      152(1.1) Determination of losses
      
      s. 152(1.1)
    - Select item
      
      152(1.11) Determination under subsection 245(2)
      
      s. 152(1.11)
    - Select item
      
      152(1.111) Application of s. 245(1)
      
      s. 152(1.111)
    - Select item
      
      152(1.12) When determination not to be made
      
      s. 152(1.12)
    - Select item
      
      152(1.2) Provisions applicable
      
      s. 152(1.2)
    - Select item
      
      152(1.3) Determination binding
      
      s. 152(1.3)
    - Select item
      
      152(1.4) Determination in respect of a partnership
      
      s. 152(1.4)
    - Select item
      
      152(1.5) Notice of determination
      
      s. 152(1.5)
    - Select item
      
      152(1.6) Absence of notification
      
      s. 152(1.6)
    - Select item
      
      152(1.7) Binding effect of determination
      
      s. 152(1.7)
    - Select item
      
      152(1.8) Time to assess
      
      s. 152(1.8)
    - Select item
      
      152(1.9) Waiver of determination limitation period
      
      s. 152(1.9)
    - Select item
      
      152(2) Notice of assessment
      
      s. 152(2)
    - Select item
      
      152(3) Liability not dependent on assessment
      
      s. 152(3)
    - Select item
      
      152(3.1) Definition of normal reassessment period
      
      s. 152(3.1)
    - Select item
      
      152(3.2) Determination of deemed overpayment
      
      s. 152(3.2)
    - Select item
      
      152(3.3) Notice of determination
      
      s. 152(3.3)
    - Select item
      
      152(3.4) COVID-19 — notice of determination
      
      s. 152(3.4)
    - Select item
      
      152(4) Assessment and reassessment
      
      s. 152(4)
    - Select item
      
      152(4.01) Extended period of assessment
      
      s. 152(4.01)
    - Select item
      
      152(4.1) If waiver revoked
      
      s. 152(4.1)
    - Select item
      
      152(4.2) Reassessment with taxpayer’s consent
      
      s. 152(4.2)
    - Select item
      
      152(4.3) Consequential assessment
      
      s. 152(4.3)
    - Select item
      
      152(4.31) Consequential assessment of Part IV tax
      
      s. 152(4.31)
    - Select item
      
      152(4.4) Definition of balance
      
      s. 152(4.4)
    - Select item
      
      152(5) Limitation on assessments
      
      s. 152(5)
    - Select item
      
      152(6) Reassessment where certain deductions claimed
      
      s. 152(6)
    - Select item
      
      152(6.1) Reassessment if amount under subsection 91(1) is reduced
      
      s. 152(6.1)
    - Select item
      
      152(6.2) Extended reassessment period
      
      s. 152(6.2)
    - Select item
      
      152(6.3) Reassessment for section 119 credit
      
      s. 152(6.3)
    - Select item
      
      152(7) Assessment not dependent on return or information
      
      s. 152(7)
    - Select item
      
      152(8) Assessment deemed valid and binding
      
      s. 152(8)
    - Select item
      
      152(9) Alternative basis for assessment
      
      s. 152(9)
    - Select item
      
      152(10) Tax deemed not assessed
      
      s. 152(10)
  - Select item
    
    Payment of Tax
    
    s. 153
    - Select item
      
      153(1) Withholding
      
      s. 153(1)
    - Select item
      
      153(1.01) Withholding — stock option benefits
      
      s. 153(1.01)
    - Select item
      
      153(1.02) COVID-19 — deemed remittance
      
      s. 153(1.02)
    - Select item
      
      153(1.03) Definitions — subsection (1.02)
      
      s. 153(1.03)
    - Select item
      
      153(1.04) Deemed remittances under subsection (1.02)
      
      s. 153(1.04)
    - Select item
      
      153(1.05) Canada Emergency Wage Subsidy claimed
      
      s. 153(1.05)
    - Select item
      
      153(1.1) Undue hardship
      
      s. 153(1.1)
    - Select item
      
      153(1.2) Election to increase withholding
      
      s. 153(1.2)
    - Select item
      
      153(1.3) Reduction not permitted
      
      s. 153(1.3)
    - Select item
      
      153(1.31) Non-cash stock option benefit
      
      s. 153(1.31)
    - Select item
      
      153(1.4) Exception — remittance to designated financial institution
      
      s. 153(1.4)
    - Select item
      
      153(2) Deemed withholding
      
      s. 153(2)
    - Select item
      
      153(3) Deemed effect of deduction
      
      s. 153(3)
    - Select item
      
      153(3.1) Amounts paid in error
      
      s. 153(3.1)
    - Select item
      
      153(4) Unclaimed dividends, interest and proceeds
      
      s. 153(4)
    - Select item
      
      153(5) Deemed effect of remittance
      
      s. 153(5)
    - Select item
      
      153(6) Definitions
      
      s. 153(6)
    - Select item
      
      153(7) Certification by Minister
      
      s. 153(7)
    - Select item
      
      154(1) Agreements providing for tax transfer payments
      
      s. 154(1)
    - Select item
      
      154(2) Tax transfer payment
      
      s. 154(2)
    - Select item
      
      154(3) Payment deemed received by individual
      
      s. 154(3)
    - Select item
      
      154(4) Payment deemed received by Receiver General
      
      s. 154(4)
    - Select item
      
      154(5) Amount not to include refund
      
      s. 154(5)
    - Select item
      
      155(1) Farmers and fishermen
      
      s. 155(1)
    - Select item
      
      155(2) Definition of instalment base
      
      s. 155(2)
    - Select item
      
      156(1) Other individuals
      
      s. 156(1)
    - Select item
      
      156(2) Payment by mutual fund trusts
      
      s. 156(2)
    - Select item
      
      156(3) Definition of instalment base
      
      s. 156(3)
    - Select item
      
      156(4) Payments by SIFT trusts
      
      s. 156(4)
    - Select item
      
      156.1(1) Definitions
      
      s. 156.1(1)
    - Select item
      
      156.1(1.1) Values of A and B in net tax owing
      
      s. 156.1(1.1)
    - Select item
      
      156.1(1.2) Value of D in net tax owing
      
      s. 156.1(1.2)
    - Select item
      
      156.1(1.3) Value of F in net tax owing
      
      s. 156.1(1.3)
    - Select item
      
      156.1(2) No instalment required
      
      s. 156.1(2)
    - Select item
      
      156.1(3) Idem
      
      s. 156.1(3)
    - Select item
      
      156.1(4) Payment of remainder
      
      s. 156.1(4)
    - Select item
      
      157(1) Payment by corporation
      
      s. 157(1)
    - Select item
      
      157(1.1) Special case
      
      s. 157(1.1)
    - Select item
      
      157(1.2) Small-CCPC
      
      s. 157(1.2)
    - Select item
      
      157(1.3) Taxable income — small-CCPC
      
      s. 157(1.3)
    - Select item
      
      157(1.4) Taxable capital — small-CCPC
      
      s. 157(1.4)
    - Select item
      
      157(1.5) No longer a small-CCPC
      
      s. 157(1.5)
    - Select item
      
      157(2) Application to SIFT trusts
      
      s. 157(2)
    - Select item
      
      157(2.1) $3,000 threshold
      
      s. 157(2.1)
    - Select item
      
      157(3) Reduced instalments
      
      s. 157(3)
    - Select item
      
      157(3.1) Amount of payment — three-month period
      
      s. 157(3.1)
    - Select item
      
      157(4) Definitions
      
      s. 157(4)
    - Select item
      
      157.1(1) Instalment deferral for January, February and March 2002 - definitions
      
      s. 157.1(1)
    - Select item
      
      157.1(2) Deferred balance-due day
      
      s. 157.1(2)
    - Select item
      
      157.1(3) Deferred instalment day
      
      s. 157.1(3)
    - Select item
      
      158 Payment of remainder
      
      s. 158
    - Select item
      
      159(1) Person acting for another
      
      s. 159(1)
    - Select item
      
      159(2) Certificate before distribution
      
      s. 159(2)
    - Select item
      
      159(3) Personal liability
      
      s. 159(3)
    - Select item
      
      159(3.1) Appropriation of property
      
      s. 159(3.1)
    - Select item
      
      159(5) Election where certain provisions applicable
      
      s. 159(5)
    - Select item
      
      159(5.1) Idem
      
      s. 159(5.1)
    - Select item
      
      159(6) Idem
      
      s. 159(6)
    - Select item
      
      159(6.1) Election where subsection 104(4) applicable
      
      s. 159(6.1)
    - Select item
      
      159(7) Form and manner of election and interest
      
      s. 159(7)
    - Select item
      
      160 Interpretation
      
      s. 160
    - Select item
      
      160(1) Tax liability re property transferred not at arm’s length
      
      s. 160(1)
    - Select item
      
      160(1.1) Joint and several, or solidary, liability — subsection 69(11)
      
      s. 160(1.1)
    - Select item
      
      160(1.2) Joint and several, or solidary, liability — tax on split income
      
      s. 160(1.2)
    - Select item
      
      160(1.3) Joint liability — tax on split-pension income
      
      s. 160(1.3)
    - Select item
      
      160(1.4) Joint liability — spousal and similar trusts
      
      s. 160(1.4)
    - Select item
      
      160(1.5) Joint liability — intergenerational business transfer
      
      s. 160(1.5)
    - Select item
      
      160(1.6) Joint and several, or solidary, liability — qualifying business transfers
      
      s. 160(1.6)
    - Select item
      
      160(2) Assessment
      
      s. 160(2)
    - Select item
      
      160(2.1) Assessment
      
      s. 160(2.1)
    - Select item
      
      160(3) Discharge of liability
      
      s. 160(3)
    - Select item
      
      160(3.1) Fair market value of undivided interest or right
      
      s. 160(3.1)
    - Select item
      
      160(4) Special rules re transfer of property to spouse or common-law partner
      
      s. 160(4)
    - Select item
      
      160(5) Anti-avoidance rules
      
      s. 160(5)
    - Select item
      
      160.01(1) Definitions
      
      s. 160.01(1)
    - Select item
      
      160.01(2) Penalty
      
      s. 160.01(2)
    - Select item
      
      160.01(3) Clerical or secretarial services
      
      s. 160.01(3)
    - Select item
      
      160.1(1) Where excess refunded
      
      s. 160.1(1)
    - Select item
      
      160.1(1.1) Liability for refund by reason of s. 122.5
      
      s. 160.1(1.1)
    - Select item
      
      160.1(1.2) Liability for refund — Climate Action Incentive
      
      s. 160.1(1.2)
    - Select item
      
      160.1(2) Liability under other provisions
      
      s. 160.1(2)
    - Select item
      
      160.1(2.1) Liability for refunds by reason of section 122.61
      
      s. 160.1(2.1)
    - Select item
      
      160.1(2.2) Liability for excess refunds under section 126.1 to partners
      
      s. 160.1(2.2)
    - Select item
      
      160.1(3) Assessment
      
      s. 160.1(3)
    - Select item
      
      160.1(4) Where amount applied to liability
      
      s. 160.1(4)
    - Select item
      
      160.2(1) Joint and several liability in respect of amounts received out of or under RRSP
      
      s. 160.2(1)
    - Select item
      
      160.2(2) Joint and several liability in respect of amounts received out of or under RRIF
      
      s. 160.2(2)
    - Select item
      
      160.2(2.1) Joint and several liability in respect of a qualifying trust annuity
      
      s. 160.2(2.1)
    - Select item
      
      160.2(2.2) No limitation on liability
      
      s. 160.2(2.2)
    - Select item
      
      160.2(3) Assessment
      
      s. 160.2(3)
    - Select item
      
      160.2(4) Rules applicable
      
      s. 160.2(4)
    - Select item
      
      160.2(5) Rules applicable — qualifying trust annuity
      
      s. 160.2(5)
    - Select item
      
      160.21(1) Joint and several liability — registered disability savings plan
      
      s. 160.21(1)
    - Select item
      
      160.21(2) No limitation on liability
      
      s. 160.21(2)
    - Select item
      
      160.21(3) Rules applicable — registered disability savings plans
      
      s. 160.21(3)
    - Select item
      
      160.21(4) Assessment
      
      s. 160.21(4)
    - Select item
      
      160.3(1) Liability in respect of amounts received out of or under RCA trust
      
      s. 160.3(1)
    - Select item
      
      160.3(2) Assessment
      
      s. 160.3(2)
    - Select item
      
      160.3(3) Rules applicable
      
      s. 160.3(3)
    - Select item
      
      160.4(1) Liability in respect of transfers by insolvent corporations
      
      s. 160.4(1)
    - Select item
      
      160.4(2) Indirect transfers
      
      s. 160.4(2)
    - Select item
      
      160.4(3) Assessment
      
      s. 160.4(3)
    - Select item
      
      160.4(4) Rules applicable
      
      s. 160.4(4)
  - Select item
    
    Electronic Payments
    
    s. 160.5
    - Select item
      
      160.5(1) Definitions
      
      s. 160.5(1)
    - Select item
      
      160.5(2) Requirement – electronic payments
      
      s. 160.5(2)
  - Select item
    
    Interest
    
    s. 161
    - Select item
      
      161(1) General
      
      s. 161(1)
    - Select item
      
      161(2) Interest on instalments
      
      s. 161(2)
    - Select item
      
      161(2.2) Contra interest
      
      s. 161(2.2)
    - Select item
      
      161(4) Limitation — farmers and fishermen
      
      s. 161(4)
    - Select item
      
      161(4.01) Limitation — other individuals
      
      s. 161(4.01)
    - Select item
      
      161(4.1) Limitation — corporations
      
      s. 161(4.1)
    - Select item
      
      161(6) Income of resident from a foreign country in blocked currency
      
      s. 161(6)
    - Select item
      
      161(6.1) Foreign tax credit adjustment
      
      s. 161(6.1)
    - Select item
      
      161(6.2) Flow-through share renunciations
      
      s. 161(6.2)
    - Select item
      
      161(7) Effect of carryback of loss, etc.
      
      s. 161(7)
    - Select item
      
      161(8) Certain amounts deemed to be paid as instalments
      
      s. 161(8)
    - Select item
      
      161(9) Definitions of instalment base, etc.
      
      s. 161(9)
    - Select item
      
      161(10) When amount deemed paid
      
      s. 161(10)
    - Select item
      
      161(11) Interest on penalties
      
      s. 161(11)
  - Select item
    
    Offset of Refund Interest and Arrears Interest
    
    s. 161.1
    - Select item
      
      161.1(1) Definitions
      
      s. 161.1(1)
    - Select item
      
      161.1(2) Concurrent refund interest and arrears interest
      
      s. 161.1(2)
    - Select item
      
      161.1(3) Contents of application
      
      s. 161.1(3)
    - Select item
      
      161.1(4) Reallocation
      
      s. 161.1(4)
    - Select item
      
      161.1(5) Repayment of refund
      
      s. 161.1(5)
    - Select item
      
      161.1(6) Consequential reallocations
      
      s. 161.1(6)
    - Select item
      
      161.1(7) Assessments
      
      s. 161.1(7)
    - Select item
      
      161.2 Period where interest not payable
      
      s. 161.2
  - Select item
    
    Small Amounts Owing
    
    s. 161.3
    - Select item
      
      161.3 Interest and penalty amounts of $25 or less
      
      s. 161.3
    - Select item
      
      161.4(1) Taxpayer
      
      s. 161.4(1)
    - Select item
      
      161.4(2) Minister
      
      s. 161.4(2)
  - Select item
    
    Penalties
    
    s. 162
    - Select item
      
      162(1) Failure to file return of income
      
      s. 162(1)
    - Select item
      
      162(2) Repeated failure to file
      
      s. 162(2)
    - Select item
      
      162(2.1) Failure to file - non-resident corporation
      
      s. 162(2.1)
    - Select item
      
      162(3) Failure to file by trustee
      
      s. 162(3)
    - Select item
      
      162(4) Ownership certificate
      
      s. 162(4)
    - Select item
      
      162(5) Failure to provide information on form
      
      s. 162(5)
    - Select item
      
      162(5.1) Failure to provide claim preparer information
      
      s. 162(5.1)
    - Select item
      
      162(5.2) Due diligence
      
      s. 162(5.2)
    - Select item
      
      162(5.3) Definitions
      
      s. 162(5.3)
    - Select item
      
      162(6) Failure to provide identification number
      
      s. 162(6)
    - Select item
      
      162(7) Failure to comply
      
      s. 162(7)
    - Select item
      
      162(7.01) Late filing penalty — prescribed information returns
      
      s. 162(7.01)
    - Select item
      
      162(7.02) Failure to file in appropriate manner — prescribed information returns
      
      s. 162(7.02)
    - Select item
      
      162(7.1) Failure to make partnership information return
      
      s. 162(7.1)
    - Select item
      
      162(7.2) Failure to file in appropriate manner — return of income
      
      s. 162(7.2)
    - Select item
      
      162(7.3) Failure to file in appropriate manner — tax preparer
      
      s. 162(7.3)
    - Select item
      
      162(7.4) Penalty — electronic payments
      
      s. 162(7.4)
    - Select item
      
      162(8) Repeated failure to file
      
      s. 162(8)
    - Select item
      
      162(8.1) Rules — partnership liable to a penalty
      
      s. 162(8.1)
    - Select item
      
      162(10) Failure to furnish foreign-based information
      
      s. 162(10)
    - Select item
      
      162(10.1) Additional penalty
      
      s. 162(10.1)
    - Select item
      
      162(10.11) Application to trust contributions
      
      s. 162(10.11)
    - Select item
      
      162(10.2) Shares or debt owned by controlled foreign affiliate
      
      s. 162(10.2)
    - Select item
      
      162(10.3) Application to partnerships
      
      s. 162(10.3)
    - Select item
      
      162(10.4) Application to non-resident trusts
      
      s. 162(10.4)
    - Select item
      
      162(11) Effect of subsequent events
      
      s. 162(11)
    - Select item
      
      163(1) Repeated failure to report income
      
      s. 163(1)
    - Select item
      
      163(1.1) Amount of penalty
      
      s. 163(1.1)
    - Select item
      
      163(2) False statements or omissions
      
      s. 163(2)
    - Select item
      
      163(2.1) Interpretation
      
      s. 163(2.1)
    - Select item
      
      163(2.2) False statement or omission
      
      s. 163(2.2)
    - Select item
      
      163(2.21) False statement or omissions with respect to look-back rule
      
      s. 163(2.21)
    - Select item
      
      163(2.22) Penalty
      
      s. 163(2.22)
    - Select item
      
      163(2.3) Idem
      
      s. 163(2.3)
    - Select item
      
      163(2.4) False statement or omission
      
      s. 163(2.4)
    - Select item
      
      163(2.41) Application to trust contributions
      
      s. 163(2.41)
    - Select item
      
      163(2.5) Shares or debt owned by controlled foreign affiliate
      
      s. 163(2.5)
    - Select item
      
      163(2.6) Application to partnerships
      
      s. 163(2.6)
    - Select item
      
      163(2.7) Application to partnerships
      
      s. 163(2.7)
    - Select item
      
      163(2.8) Application to members of partnerships
      
      s. 163(2.8)
    - Select item
      
      163(2.9) Partnership liable to penalty
      
      s. 163(2.9)
    - Select item
      
      163(2.901) Penalty — COVID-19
      
      s. 163(2.901)
    - Select item
      
      163(2.902) Penalty — COVID-19
      
      s. 163(2.902)
    - Select item
      
      163(2.91) Application to non-resident trusts
      
      s. 163(2.91)
    - Select item
      
      163(3) Burden of proof in respect of penalties
      
      s. 163(3)
    - Select item
      
      163(4) Effect of carryback of losses etc.
      
      s. 163(4)
    - Select item
      
      163(5) False statement or omission
      
      s. 163(5)
    - Select item
      
      163(6) False statement or omission — trust return
      
      s. 163(6)
    - Select item
      
      163.1 Penalty for late or deficient instalments
      
      s. 163.1
  - Select item
    
    Misrepresentation of a Tax Matter by a Third Party
    
    s. 163.2
    - Select item
      
      163.2(1) Definitions
      
      s. 163.2(1)
    - Select item
      
      163.2(2) Penalty for misrepresentations in tax planning arrangements
      
      s. 163.2(2)
    - Select item
      
      163.2(3) Amount of penalty
      
      s. 163.2(3)
    - Select item
      
      163.2(4) Penalty for participating in a misrepresentation
      
      s. 163.2(4)
    - Select item
      
      163.2(5) Amount of penalty
      
      s. 163.2(5)
    - Select item
      
      163.2(6) Reliance in good faith
      
      s. 163.2(6)
    - Select item
      
      163.2(7) Non-application of subsection (6)
      
      s. 163.2(7)
    - Select item
      
      163.2(8) False statements in respect of a particular arrangement
      
      s. 163.2(8)
    - Select item
      
      163.2(9) Clerical services
      
      s. 163.2(9)
    - Select item
      
      163.2(10) Valuations
      
      s. 163.2(10)
    - Select item
      
      163.2(11) Exception
      
      s. 163.2(11)
    - Select item
      
      163.2(12) Special rules
      
      s. 163.2(12)
    - Select item
      
      163.2(13) Assessment void
      
      s. 163.2(13)
    - Select item
      
      163.2(14) Maximum penalty
      
      s. 163.2(14)
    - Select item
      
      163.2(15) Employees
      
      s. 163.2(15)
    - Select item
      
      163.3(1) Definitions
      
      s. 163.3(1)
    - Select item
      
      163.3(2) Penalty — use
      
      s. 163.3(2)
    - Select item
      
      163.3(3) Penalty — possession
      
      s. 163.3(3)
    - Select item
      
      163.3(4) Penalty — manufacturing or making available
      
      s. 163.3(4)
    - Select item
      
      163.3(5) Assessment
      
      s. 163.3(5)
    - Select item
      
      163.3(6) Limitation
      
      s. 163.3(6)
    - Select item
      
      163.3(7) Certain defences not available
      
      s. 163.3(7)
    - Select item
      
      163.3(8) Due diligence
      
      s. 163.3(8)
    - Select item
      
      163.3(9) Assessment vacated
      
      s. 163.3(9)
  - Select item
    
    Refunds
    
    s. 164
    - Select item
      
      164(1) Refunds
      
      s. 164(1)
    - Select item
      
      164(1.1) Repayment on objections and appeals
      
      s. 164(1.1)
    - Select item
      
      164(1.2) Collection in jeopardy
      
      s. 164(1.2)
    - Select item
      
      164(1.3) Notice of application
      
      s. 164(1.3)
    - Select item
      
      164(1.31) Application of ss. 225.2(4), (10), (12) and (13)
      
      s. 164(1.31)
    - Select item
      
      164(1.4) Provincial refund
      
      s. 164(1.4)
    - Select item
      
      164(1.5) Exception
      
      s. 164(1.5)
    - Select item
      
      164(1.51) When subsection (1.52) applies
      
      s. 164(1.51)
    - Select item
      
      164(1.52) Instalment refund
      
      s. 164(1.52)
    - Select item
      
      164(1.53) Penalties, interest not affected
      
      s. 164(1.53)
    - Select item
      
      164(1.6) COVID-19 refunds
      
      s. 164(1.6)
    - Select item
      
      164(1.61) COVID-19 refunds — partnerships
      
      s. 164(1.61)
    - Select item
      
      164(1.7) Limitation of repayment on objections and appeals
      
      s. 164(1.7)
    - Select item
      
      164(1.8) Request to pay refund to province
      
      s. 164(1.8)
    - Select item
      
      164(2) Application to other debts
      
      s. 164(2)
    - Select item
      
      164(2.01) Withholding of refunds
      
      s. 164(2.01)
    - Select item
      
      164(2.1) Application respecting refunds under s. 122.5
      
      s. 164(2.1)
    - Select item
      
      164(2.2) Application respecting refunds re section 122.61
      
      s. 164(2.2)
    - Select item
      
      164(2.21) Application respecting refunds — Climate Action Incentive
      
      s. 164(2.21)
    - Select item
      
      164(2.22) Application respecting refunds under section 122.72
      
      s. 164(2.22)
    - Select item
      
      164(2.3) Form deemed to be return of income
      
      s. 164(2.3)
    - Select item
      
      164(3) Interest on refunds and repayments
      
      s. 164(3)
    - Select item
      
      164(3.1) Idem
      
      s. 164(3.1)
    - Select item
      
      164(3.2) Interest where amounts cancelled
      
      s. 164(3.2)
    - Select item
      
      164(4) Interest on interest repaid
      
      s. 164(4)
    - Select item
      
      164(4.1) Duty of Minister
      
      s. 164(4.1)
    - Select item
      
      164(5) Effect of carryback of loss, etc.
      
      s. 164(5)
    - Select item
      
      164(5.1) Interest - disputed amounts
      
      s. 164(5.1)
    - Select item
      
      164(6) Disposition by legal representative of deceased
      
      s. 164(6)
    - Select item
      
      164(6.1) Realization of deceased employees’ options
      
      s. 164(6.1)
    - Select item
      
      164(7) Definition of overpayment
      
      s. 164(7)
    - Select item
      
      164.1
      
      s. 164.1
  - Select item
    
    Objections to Assessments
    
    s. 165
    - Select item
      
      165(1) Objections to assessment
      
      s. 165(1)
    - Select item
      
      165(1.1) Limitation of right to object to assessments or determinations
      
      s. 165(1.1)
    - Select item
      
      165(1.11) Objections by large corporations
      
      s. 165(1.11)
    - Select item
      
      165(1.12) Late compliance
      
      s. 165(1.12)
    - Select item
      
      165(1.13) Limitation on objections by large corporations
      
      s. 165(1.13)
    - Select item
      
      165(1.14) Application of subsection (1.13)
      
      s. 165(1.14)
    - Select item
      
      165(1.15) Partnership
      
      s. 165(1.15)
    - Select item
      
      165(1.2) Limitation on objections
      
      s. 165(1.2)
    - Select item
      
      165(2) Service
      
      s. 165(2)
    - Select item
      
      165(2.1) Application
      
      s. 165(2.1)
    - Select item
      
      165(3) Duties of Minister
      
      s. 165(3)
    - Select item
      
      165(5) Validity of reassessment
      
      s. 165(5)
    - Select item
      
      165(6) Validity of notice of objection
      
      s. 165(6)
    - Select item
      
      165(7) Notice of objection not required
      
      s. 165(7)
  - Select item
    
    General
    
    s. 166
    - Select item
      
      166 Irregularities
      
      s. 166
    - Select item
      
      166.1(1) Extension of time by Minister
      
      s. 166.1(1)
    - Select item
      
      166.1(2) Contents of application
      
      s. 166.1(2)
    - Select item
      
      166.1(3) How application made
      
      s. 166.1(3)
    - Select item
      
      166.1(4) Idem
      
      s. 166.1(4)
    - Select item
      
      166.1(5) Duties of Minister
      
      s. 166.1(5)
    - Select item
      
      166.1(6) Date of objection or request if application granted
      
      s. 166.1(6)
    - Select item
      
      166.1(7) When order to be made
      
      s. 166.1(7)
    - Select item
      
      166.2(1) Extension of time by Tax Court
      
      s. 166.2(1)
    - Select item
      
      166.2(2) How application made
      
      s. 166.2(2)
    - Select item
      
      166.2(3) Copy to Deputy Minister
      
      s. 166.2(3)
    - Select item
      
      166.2(4) Powers of Court
      
      s. 166.2(4)
    - Select item
      
      166.2(5) When application to be granted
      
      s. 166.2(5)
    - Select item
      
      167(1) Extension of time to appeal
      
      s. 167(1)
    - Select item
      
      167(2) Contents of application
      
      s. 167(2)
    - Select item
      
      167(3) How application made
      
      s. 167(3)
    - Select item
      
      167(4) Copy to Deputy Attorney General
      
      s. 167(4)
    - Select item
      
      167(5) When order to be made
      
      s. 167(5)
  - Select item
    
    Revocation of Registration of Certain Organizations and Associations
    
    s. 168
    - Select item
      
      168(1) Notice of intention to revoke registration
      
      s. 168(1)
    - Select item
      
      168(2) Revocation of registration
      
      s. 168(2)
    - Select item
      
      168(3.1) Listed terrorist entities
      
      s. 168(3.1)
    - Select item
      
      168(4) Objection to proposal or designation
      
      s. 168(4)
    - Select item
      
      Designation of Qualified Canadian Journalism Organizations
      
      s. 168.1
      - Select item
        
        168.1(1) Date of designation
        
        s. 168.1(1)
      - Select item
        
        168.1(2) Revocation of designation
        
        s. 168.1(2)
      - Select item
        
        168.1(3) Notice and date of revocation
        
        s. 168.1(3)
- Select item
  
  DIVISION J — Appeals to the Tax Court of Canada and the Federal Court of Appeal
  
  s. 169
  - Select item
    
    169(1) Appeal
    
    s. 169(1)
  - Select item
    
    169(1.1) Ecological gifts
    
    s. 169(1.1)
  - Select item
    
    169(2) Limitation of right to appeal from assessments or determinations
    
    s. 169(2)
  - Select item
    
    169(2.1) Limitation on appeals by large corporations
    
    s. 169(2.1)
  - Select item
    
    169(2.2) Waived issues
    
    s. 169(2.2)
  - Select item
    
    169(3) Disposition of appeal on consent
    
    s. 169(3)
  - Select item
    
    169(4) Provisions applicable
    
    s. 169(4)
  - Select item
    
    170 Notice to Deputy Minister
    
    s. 170
  - Select item
    
    171(1) Disposal of Appeal
    
    s. 171(1)
  - Select item
    
    171(1.1) Ecological gifts
    
    s. 171(1.1)
  - Select item
    
    171(2) Partial disposition of appeal
    
    s. 171(2)
  - Select item
    
    171(3) Disposal of remaining issues
    
    s. 171(3)
  - Select item
    
    171(4) Appeal to Federal Court of Appeal
    
    s. 171(4)
  - Select item
    
    172(3) Appeal from refusal to register, revocation of registration, etc.
    
    s. 172(3)
  - Select item
    
    172(3.1) Exception — Charities Registration (Security Information) Act
    
    s. 172(3.1)
  - Select item
    
    172(4) Deemed refusal to register
    
    s. 172(4)
  - Select item
    
    172(5) Idem
    
    s. 172(5)
  - Select item
    
    172(6) Application of s. 149.1(1)
    
    s. 172(6)
  - Select item
    
    173(1) References to Tax Court of Canada
    
    s. 173(1)
  - Select item
    
    173(2) Time during consideration not to count
    
    s. 173(2)
  - Select item
    
    174(1) Common questions
    
    s. 174(1)
  - Select item
    
    174(2) Application to Court
    
    s. 174(2)
  - Select item
    
    174(3) Determination of question by Tax Court
    
    s. 174(3)
  - Select item
    
    174(4) Determination final and conclusive
    
    s. 174(4)
  - Select item
    
    174(4.1) Appeal
    
    s. 174(4.1)
  - Select item
    
    174(4.2) Binding to appeal
    
    s. 174(4.2)
  - Select item
    
    174(5) Time during consideration of question not counted
    
    s. 174(5)
  - Select item
    
    175 Institution of appeals
    
    s. 175
  - Select item
    
    176
    
    s. 176
  - Select item
    
    179 Hearings in camera
    
    s. 179
  - Select item
    
    179.1 No reasonable grounds for appeal
    
    s. 179.1
  - Select item
    
    180(1) Appeals to Federal Court of Appeal
    
    s. 180(1)
  - Select item
    
    180(2) No jurisdiction in a Tax Court of Canada or Federal Court
    
    s. 180(2)
  - Select item
    
    180(3) Summary disposition of appeal
    
    s. 180(3)
Select item

PART I.01 — Tax in Respect of Stock Option Benefit Deferral

s. 180.01
- Select item
  
  180.01(1) Election — special tax and relief for deferral of stock option benefits
  
  s. 180.01(1)
- Select item
  
  180.01(2) Effect of election
  
  s. 180.01(2)
- Select item
  
  180.01(3) Non-application for employment insurance purposes
  
  s. 180.01(3)
- Select item
  
  180.01(4) Provisions applicable to this Part
  
  s. 180.01(4)
Select item

PART I.1 — Individual Surtax

s. 180.1
Select item

PART I.2 — Tax on Old Age Security Benefits

s. 180.2
- Select item
  
  180.2(1) Definitions
  
  s. 180.2(1)
- Select item
  
  180.2(2) Tax payable
  
  s. 180.2(2)
- Select item
  
  180.2(3) Withholding
  
  s. 180.2(3)
- Select item
  
  180.2(4) Determination of amount to be withheld
  
  s. 180.2(4)
- Select item
  
  180.2(5) Return
  
  s. 180.2(5)
- Select item
  
  180.2(6) Provisions applicable to this Part
  
  s. 180.2(6)
Select item

PART I.3 — Tax on Large Corporations

s. 181
- Select item
  
  181(1) Definitions
  
  s. 181(1)
- Select item
  
  181(2) Prescribed expressions
  
  s. 181(2)
- Select item
  
  181(3) Determining values and amounts
  
  s. 181(3)
- Select item
  
  181(4) Limitations respecting inclusions and deductions
  
  s. 181(4)
- Select item
  
  181.1(1) Tax payable
  
  s. 181.1(1)
- Select item
  
  181.1(1.1) Specified percentage
  
  s. 181.1(1.1)
- Select item
  
  181.1(1.2) Exceptions
  
  s. 181.1(1.2)
- Select item
  
  181.1(2) Short taxation years
  
  s. 181.1(2)
- Select item
  
  181.1(3) Where tax not payable
  
  s. 181.1(3)
- Select item
  
  181.1(4) Deduction
  
  s. 181.1(4)
- Select item
  
  181.1(5) Idem
  
  s. 181.1(5)
- Select item
  
  181.1(6) Definitions
  
  s. 181.1(6)
- Select item
  
  181.1(7) Acquisition of control
  
  s. 181.1(7)
- Select item
  
  181.2(1) Taxable capital employed in Canada
  
  s. 181.2(1)
- Select item
  
  181.2(2) Taxable capital
  
  s. 181.2(2)
- Select item
  
  181.2(3) Capital
  
  s. 181.2(3)
- Select item
  
  181.2(4) Investment allowance
  
  s. 181.2(4)
- Select item
  
  181.2(5) Value of interest in partnership
  
  s. 181.2(5)
- Select item
  
  181.2(6) Loan
  
  s. 181.2(6)
- Select item
  
  181.3(1) Taxable capital employed in Canada of financial institution
  
  s. 181.3(1)
- Select item
  
  181.3(2) Taxable capital of financial institution
  
  s. 181.3(2)
- Select item
  
  181.3(3) Capital of financial institution
  
  s. 181.3(3)
- Select item
  
  181.3(4) Investment allowance of financial institution
  
  s. 181.3(4)
- Select item
  
  181.3(5) Interpretation
  
  s. 181.3(5)
- Select item
  
  181.4 Taxable capital employed in Canada of non-resident
  
  s. 181.4
- Select item
  
  181.5(1) Capital deduction
  
  s. 181.5(1)
- Select item
  
  181.5(1.1) Exceptions
  
  s. 181.5(1.1)
- Select item
  
  181.5(2) Related corporations
  
  s. 181.5(2)
- Select item
  
  181.5(3) Allocation by Minister
  
  s. 181.5(3)
- Select item
  
  181.5(4) Idem
  
  s. 181.5(4)
- Select item
  
  181.5(4.1) Exceptions
  
  s. 181.5(4.1)
- Select item
  
  181.5(5) Idem
  
  s. 181.5(5)
- Select item
  
  181.5(6) Idem
  
  s. 181.5(6)
- Select item
  
  181.5(7) Related corporations that are not associated
  
  s. 181.5(7)
- Select item
  
  181.6 Return
  
  s. 181.6
- Select item
  
  181.7 Provisions applicable to Part
  
  s. 181.7
- Select item
  
  181.71 Provisions applicable — Crown corporations
  
  s. 181.71
- Select item
  
  181.8
  
  s. 181.8
- Select item
  
  181.9
  
  s. 181.9
Select item

PART II —

s. Repealed, 2017, c. 20, s. 27
Select item

PART II.1 — Tax on Corporate Distributions

s. 183.1
- Select item
  
  183.1(1) Application of Part
  
  s. 183.1(1)
- Select item
  
  183.1(2) Tax payable
  
  s. 183.1(2)
- Select item
  
  183.1(3) Stock dividend
  
  s. 183.1(3)
- Select item
  
  183.1(4) Purchase of shares
  
  s. 183.1(4)
- Select item
  
  183.1(5) Indirect payment
  
  s. 183.1(5)
- Select item
  
  183.1(6) Where s. (2) does not apply
  
  s. 183.1(6)
- Select item
  
  183.1(7) Where s. 110.6(8) does not apply
  
  s. 183.1(7)
- Select item
  
  183.2(1) Return
  
  s. 183.2(1)
- Select item
  
  183.2(2) Provisions applicable to Part
  
  s. 183.2(2)
Select item

PART II.2 — Tax on Repurchases of Equity

s. 183.3
- Select item
  
  183.3(1) Definitions
  
  s. 183.3(1)
- Select item
  
  183.3(2) Tax payable
  
  s. 183.3(2)
- Select item
  
  183.3(3) Tax payable — anti-avoidance
  
  s. 183.3(3)
- Select item
  
  183.3(5) Similar transactions
  
  s. 183.3(5)
- Select item
  
  183.3(6) Similar transactions — anti-avoidance
  
  s. 183.3(6)
- Select item
  
  183.4(1) Return
  
  s. 183.4(1)
- Select item
  
  183.4(2) Payment
  
  s. 183.4(2)
- Select item
  
  183.4(3) Provisions applicable to Part
  
  s. 183.4(3)
Select item

PART III — Additional Tax on Excessive Elections

s. 184
- Select item
  
  184(2) Tax on excessive elections
  
  s. 184(2)
- Select item
  
  184(3) Election to treat excess as separate dividend
  
  s. 184(3)
- Select item
  
  184(4) Concurrence with election
  
  s. 184(4)
- Select item
  
  184(5) Exception for non-taxable shareholders
  
  s. 184(5)
- Select item
  
  185(1) Assessment of tax
  
  s. 185(1)
- Select item
  
  185(2) Payment of tax and interest
  
  s. 185(2)
- Select item
  
  185(3) Provisions applicable to Part
  
  s. 185(3)
- Select item
  
  185(4) Joint and several, or solidary, liability from excessive elections
  
  s. 185(4)
- Select item
  
  185(5) Assessment
  
  s. 185(5)
- Select item
  
  185(6) Rules applicable
  
  s. 185(6)
Select item

PART III.1 — Additional Tax on Excessive Eligible Dividend Designations

s. 185.1
- Select item
  
  185.1(1) Tax on excessive eligible dividend designations
  
  s. 185.1(1)
- Select item
  
  185.1(2) Election to treat excessive eligible dividend designation as an ordinary dividend
  
  s. 185.1(2)
- Select item
  
  185.1(3) Concurrence with election
  
  s. 185.1(3)
- Select item
  
  185.1(4) Exception for non-taxable shareholders
  
  s. 185.1(4)
- Select item
  
  185.2(1) Return
  
  s. 185.2(1)
- Select item
  
  185.2(2) Provisions applicable to Part
  
  s. 185.2(2)
- Select item
  
  185.2(3) Joint and several liability from excessive eligible dividend designations
  
  s. 185.2(3)
- Select item
  
  185.2(4) Assessment
  
  s. 185.2(4)
- Select item
  
  185.2(5) Rules applicable
  
  s. 185.2(5)
Select item

PART IV — Tax on Taxable Dividends Received by Private Corporations

s. 186
- Select item
  
  186(1) Tax on assessable dividends
  
  s. 186(1)
- Select item
  
  186(1.1) Reduction where Part IV.1 tax payable
  
  s. 186(1.1)
- Select item
  
  186(2) When corporation controlled
  
  s. 186(2)
- Select item
  
  186(3) Definitions
  
  s. 186(3)
- Select item
  
  186(4) Corporations connected with particular corporation
  
  s. 186(4)
- Select item
  
  186(5) Deemed private corporation
  
  s. 186(5)
- Select item
  
  186(6) Partnerships
  
  s. 186(6)
- Select item
  
  186(7) Interpretation
  
  s. 186(7)
- Select item
  
  186.1 Exempt corporations
  
  s. 186.1
- Select item
  
  186.2 Exempt dividends
  
  s. 186.2
- Select item
  
  187(1) Information return
  
  s. 187(1)
- Select item
  
  187(2) Interest
  
  s. 187(2)
- Select item
  
  187(3) Provisions applicable to Part
  
  s. 187(3)
Select item

PART IV.1 — Taxes on Dividends on Certain Preferred Shares Received by Corporations

s. 187.1
- Select item
  
  187.1 Definition of excepted dividend
  
  s. 187.1
- Select item
  
  187.2 Tax on dividends on taxable preferred shares
  
  s. 187.2
- Select item
  
  187.3(1) Tax on dividends on taxable RFI shares
  
  s. 187.3(1)
- Select item
  
  187.3(2) Time of acquisition of share
  
  s. 187.3(2)
- Select item
  
  187.4 Partnerships
  
  s. 187.4
- Select item
  
  187.5 Information return
  
  s. 187.5
- Select item
  
  187.6 Provisions applicable to Part
  
  s. 187.6
- Select item
  
  187.61 Provisions applicable — Crown corporations
  
  s. 187.61
Select item

PART V — Tax and Penalties in Respect of Qualified Donees

s. 187.7
- Select item
  
  187.7 Application of s. 149.1(1)
  
  s. 187.7
- Select item
  
  188(1) Deemed year-end on notice of revocation
  
  s. 188(1)
- Select item
  
  188(1.1) Revocation tax
  
  s. 188(1.1)
- Select item
  
  188(1.2) Winding-up period
  
  s. 188(1.2)
- Select item
  
  188(1.3) Eligible donee
  
  s. 188(1.3)
- Select item
  
  188(1.4) Eligible donee
  
  s. 188(1.4)
- Select item
  
  188(2) Shared liability — revocation tax
  
  s. 188(2)
- Select item
  
  188(2.1) Non-application of revocation tax
  
  s. 188(2.1)
- Select item
  
  188(3) Transfer of property tax
  
  s. 188(3)
- Select item
  
  188(3.1) Non-application of subsection (3)
  
  s. 188(3.1)
- Select item
  
  188(4) Joint and several, or solidary, liability — tax transfer
  
  s. 188(4)
- Select item
  
  188(5) Definitions
  
  s. 188(5)
- Select item
  
  188.1(1) Penalty — carrying on business
  
  s. 188.1(1)
- Select item
  
  188.1(2) Increased penalty for subsequent assessment
  
  s. 188.1(2)
- Select item
  
  188.1(3) Control of corporation by a charitable foundation
  
  s. 188.1(3)
- Select item
  
  188.1(3.1) Penalty for excess corporate holdings
  
  s. 188.1(3.1)
- Select item
  
  188.1(3.2) Avoidance of divestiture
  
  s. 188.1(3.2)
- Select item
  
  188.1(3.3) Where subsection (3.5) applies
  
  s. 188.1(3.3)
- Select item
  
  188.1(3.4) Rules applicable
  
  s. 188.1(3.4)
- Select item
  
  188.1(3.5) Avoidance of divestiture
  
  s. 188.1(3.5)
- Select item
  
  188.1(4) Undue benefits
  
  s. 188.1(4)
- Select item
  
  188.1(5) Meaning of undue benefits
  
  s. 188.1(5)
- Select item
  
  188.1(6) Failure to file information returns
  
  s. 188.1(6)
- Select item
  
  188.1(7) Incorrect information
  
  s. 188.1(7)
- Select item
  
  188.1(8) Increased penalty for subsequent assessment
  
  s. 188.1(8)
- Select item
  
  188.1(9) False information
  
  s. 188.1(9)
- Select item
  
  188.1(10) Maximum amount
  
  s. 188.1(10)
- Select item
  
  188.1(11) Delay of expenditure
  
  s. 188.1(11)
- Select item
  
  188.1(12) Gifts not at arm’s length
  
  s. 188.1(12)
- Select item
  
  188.2(1) Notice of suspension with assessment
  
  s. 188.2(1)
- Select item
  
  188.2(2) Notice of suspension — general
  
  s. 188.2(2)
- Select item
  
  188.2(2.1) Suspension – failure to report
  
  s. 188.2(2.1)
- Select item
  
  188.2(3) Effect of suspension
  
  s. 188.2(3)
- Select item
  
  188.2(4) Application for postponement
  
  s. 188.2(4)
- Select item
  
  188.2(5) Grounds for postponement
  
  s. 188.2(5)
- Select item
  
  189(1) Tax regarding non-qualified investment
  
  s. 189(1)
- Select item
  
  189(2) Computation of interest on debt
  
  s. 189(2)
- Select item
  
  189(3) Share deemed to be debt
  
  s. 189(3)
- Select item
  
  189(4) Computation of interest with respect to a share
  
  s. 189(4)
- Select item
  
  189(5) Share substitution
  
  s. 189(5)
- Select item
  
  189(6) Taxpayer to file return and pay tax
  
  s. 189(6)
- Select item
  
  189(6.1) Revoked charity to file returns
  
  s. 189(6.1)
- Select item
  
  189(6.2) Reduction of revocation tax liability
  
  s. 189(6.2)
- Select item
  
  189(6.3) Reduction of liability for penalties
  
  s. 189(6.3)
- Select item
  
  189(7) Minister may assess
  
  s. 189(7)
- Select item
  
  189(8) Provisions applicable to Part
  
  s. 189(8)
- Select item
  
  189(8.1) Clarification re objections under subsection 168(4)
  
  s. 189(8.1)
- Select item
  
  189(9) Interest
  
  s. 189(9)
Select item

PART VI — Tax on Capital of Financial Institutions

s. 190
- Select item
  
  190(1) Definitions
  
  s. 190(1)
- Select item
  
  190(1.1) Prescribed meanings
  
  s. 190(1.1)
- Select item
  
  190(2) Application of ss. 181(3) and (4)
  
  s. 190(2)
- Select item
  
  Calculation of Capital Tax
  
  s. 190.1
  - Select item
    
    190.1(1) Tax payable
    
    s. 190.1(1)
  - Select item
    
    190.1(2) Short taxation years
    
    s. 190.1(2)
  - Select item
    
    190.1(3) Deduction
    
    s. 190.1(3)
  - Select item
    
    190.1(4) Idem
    
    s. 190.1(4)
  - Select item
    
    190.1(5) Definitions
    
    s. 190.1(5)
  - Select item
    
    190.1(6) Acquisition of control
    
    s. 190.1(6)
  - Select item
    
    190.11 Taxable capital employed in Canada
    
    s. 190.11
  - Select item
    
    190.12 Taxable capital
    
    s. 190.12
  - Select item
    
    190.13 Capital
    
    s. 190.13
  - Select item
    
    190.14(1) Investment in related institutions
    
    s. 190.14(1)
  - Select item
    
    190.14(2) Interpretation
    
    s. 190.14(2)
  - Select item
    
    190.15(1) Capital deduction
    
    s. 190.15(1)
  - Select item
    
    190.15(2) Related financial institution
    
    s. 190.15(2)
  - Select item
    
    190.15(3) Allocation by Minister
    
    s. 190.15(3)
  - Select item
    
    190.15(4) Idem
    
    s. 190.15(4)
  - Select item
    
    190.15(5) Idem
    
    s. 190.15(5)
  - Select item
    
    190.15(6) Idem
    
    s. 190.15(6)
  - Select item
    
    190.16
    
    s. 190.16
  - Select item
    
    190.17
    
    s. 190.17
- Select item
  
  Administrative Provisions
  
  s. 190.2
  - Select item
    
    190.2 Return
    
    s. 190.2
  - Select item
    
    190.21 Provisions applicable to Part
    
    s. 190.21
  - Select item
    
    190.211 Provisions applicable -- Crown corporations
    
    s. 190.211
  - Select item
    
    190.22
    
    s. 190.22
  - Select item
    
    190.23
    
    s. 190.23
  - Select item
    
    190.24
    
    s. 190.24
Select item

PART VI.1 — Tax on Corporations Paying Dividends on Taxable Preferred Shares

s. 191
- Select item
  
  191(1) Definitions
  
  s. 191(1)
- Select item
  
  191(2) Substantial interest
  
  s. 191(2)
- Select item
  
  191(3) Idem
  
  s. 191(3)
- Select item
  
  191(4) Deemed dividends
  
  s. 191(4)
- Select item
  
  191(5) Where s. (4) does not apply
  
  s. 191(5)
- Select item
  
  191(6) Excluded dividend — partner
  
  s. 191(6)
- Select item
  
  191.1(1) Tax on taxable dividends
  
  s. 191.1(1)
- Select item
  
  191.1(2) Dividend allowance
  
  s. 191.1(2)
- Select item
  
  191.1(3) Associated corporations
  
  s. 191.1(3)
- Select item
  
  191.1(4) Total dividend allowance
  
  s. 191.1(4)
- Select item
  
  191.1(5) Failure to file agreement
  
  s. 191.1(5)
- Select item
  
  191.1(6) Dividend allowance in short years
  
  s. 191.1(6)
- Select item
  
  191.2(1) Election
  
  s. 191.2(1)
- Select item
  
  191.2(2) Time of election
  
  s. 191.2(2)
- Select item
  
  191.2(3) Assessment
  
  s. 191.2(3)
- Select item
  
  191.3(1) Agreement respecting liability for tax
  
  s. 191.3(1)
- Select item
  
  191.3(1.1) Consideration for agreement
  
  s. 191.3(1.1)
- Select item
  
  191.3(2) Manner of filing agreement
  
  s. 191.3(2)
- Select item
  
  191.3(3) Assessment
  
  s. 191.3(3)
- Select item
  
  191.3(4) Related corporations
  
  s. 191.3(4)
- Select item
  
  191.3(5) Assessment of transferor corporation
  
  s. 191.3(5)
- Select item
  
  191.3(6) Payment by transferor corporation
  
  s. 191.3(6)
- Select item
  
  191.4(1) Information return
  
  s. 191.4(1)
- Select item
  
  191.4(2) Provisions applicable to Part
  
  s. 191.4(2)
- Select item
  
  191.4(3) Provisions applicable -- Crown corporations
  
  s. 191.4(3)
Select item

PART VI.2 — Canada Recovery Dividend

s. 191.5
- Select item
  
  191.5(1) Definition
  
  s. 191.5(1)
- Select item
  
  191.5(2) Tax payable
  
  s. 191.5(2)
- Select item
  
  191.5(3) Multiple 2022 taxation years
  
  s. 191.5(3)
- Select item
  
  191.5(4) Multiple 2020 and 2021 taxation years
  
  s. 191.5(4)
- Select item
  
  191.5(5) Related group
  
  s. 191.5(5)
- Select item
  
  191.5(6) Allocation by Minister
  
  s. 191.5(6)
- Select item
  
  191.5(7) Allocation
  
  s. 191.5(7)
- Select item
  
  191.5(8) Return
  
  s. 191.5(8)
- Select item
  
  191.5(9) Instalments
  
  s. 191.5(9)
- Select item
  
  191.6 Administrative provisions — Part VI.2
  
  s. 191.6
Select item

PART VII — Refundable Tax on Corporations Issuing Qualifying Shares

s. 192
- Select item
  
  192(1) Corporation to pay tax
  
  s. 192(1)
- Select item
  
  192(2) Definition of Part VII refund
  
  s. 192(2)
- Select item
  
  192(3) Definition of refundable Part VII tax on hand
  
  s. 192(3)
- Select item
  
  192(4) Corporation may designate amount
  
  s. 192(4)
- Select item
  
  192(4.1) Computing paid-up capital after designation
  
  s. 192(4.1)
- Select item
  
  192(5) Presumption
  
  s. 192(5)
- Select item
  
  192(6) Definition of qualifying share
  
  s. 192(6)
- Select item
  
  192(7) Effect of obligation to acquire shares
  
  s. 192(7)
- Select item
  
  192(8) Late designation
  
  s. 192(8)
- Select item
  
  192(9) Penalty for late designation
  
  s. 192(9)
- Select item
  
  192(10) Deemed deduction
  
  s. 192(10)
- Select item
  
  192(11) Restriction
  
  s. 192(11)
- Select item
  
  193(1) Corporation to file return
  
  s. 193(1)
- Select item
  
  193(2) Corporation to make payment on account of tax
  
  s. 193(2)
- Select item
  
  193(3) Interest
  
  s. 193(3)
- Select item
  
  193(4) Idem
  
  s. 193(4)
- Select item
  
  193(5) Evasion of tax
  
  s. 193(5)
- Select item
  
  193(6) Undue deferral
  
  s. 193(6)
- Select item
  
  193(7) Avoidance of tax
  
  s. 193(7)
- Select item
  
  193(7.1) Tax on excess
  
  s. 193(7.1)
- Select item
  
  193(8) Provisions applicable to Part
  
  s. 193(8)
Select item

PART VIII — Refundable Tax on Corporations in Respect of Scientific Research and Experimental Development Tax Credit

s. 194
- Select item
  
  194(1) Corporation to pay tax
  
  s. 194(1)
- Select item
  
  194(2) Definition of Part VIII refund
  
  s. 194(2)
- Select item
  
  194(3) Definitions
  
  s. 194(3)
- Select item
  
  194(4) Corporation may designate amount
  
  s. 194(4)
- Select item
  
  194(4.1) Computing paid-up capital after designation
  
  s. 194(4.1)
- Select item
  
  194(4.2) Where amount may not be designated
  
  s. 194(4.2)
- Select item
  
  194(5) Presumption
  
  s. 194(5)
- Select item
  
  194(6) Definition of scientific research and experimental development financing contract
  
  s. 194(6)
- Select item
  
  194(7) Late designation
  
  s. 194(7)
- Select item
  
  194(8) Penalty for late designation
  
  s. 194(8)
- Select item
  
  194(9) Restriction
  
  s. 194(9)
- Select item
  
  195(1) Corporation to file return
  
  s. 195(1)
- Select item
  
  195(2) Corporation to make payment on account of tax
  
  s. 195(2)
- Select item
  
  195(3) Interest
  
  s. 195(3)
- Select item
  
  195(4) Idem
  
  s. 195(4)
- Select item
  
  195(5) Evasion of tax
  
  s. 195(5)
- Select item
  
  195(6) Undue deferral
  
  s. 195(6)
- Select item
  
  195(7) Avoidance of tax
  
  s. 195(7)
- Select item
  
  195(7.1) Tax on excess
  
  s. 195(7.1)
- Select item
  
  195(8) Provisions applicable to Part
  
  s. 195(8)
Select item

PART IX — Tax on Deduction Under Section 66.5

s. 196
- Select item
  
  196(1) Tax in respect of cumulative offset account
  
  s. 196(1)
- Select item
  
  196(2) Return
  
  s. 196(2)
- Select item
  
  196(3) Instalments
  
  s. 196(3)
- Select item
  
  196(4) Provisions applicable to Part
  
  s. 196(4)
Select item

PART IX.1 — Tax on Sift Partnerships

s. 197
- Select item
  
  197(1) Definitions
  
  s. 197(1)
- Select item
  
  197(2) Tax on partnership income
  
  s. 197(2)
- Select item
  
  197(3) Ordering
  
  s. 197(3)
- Select item
  
  197(4) Partnership to file return
  
  s. 197(4)
- Select item
  
  197(5) Authority to file return
  
  s. 197(5)
- Select item
  
  197(6) Provisions applicable to Part
  
  s. 197(6)
- Select item
  
  197(7) Payment
  
  s. 197(7)
- Select item
  
  197(8) Application of definition SIFT partnership
  
  s. 197(8)
Select item

PART X — Taxes on Deferred Profit Sharing Plans and Revoked Plans

s. 198
- Select item
  
  198(1) Tax on non-qualified investments and use of assets as security
  
  s. 198(1)
- Select item
  
  198(2) Payment of tax
  
  s. 198(2)
- Select item
  
  198(3) Trustee liable for tax
  
  s. 198(3)
- Select item
  
  198(4) Refund of tax on disposition of non-qualified investment
  
  s. 198(4)
- Select item
  
  198(5) Refund of tax on recovery of property given as security
  
  s. 198(5)
- Select item
  
  198(6) Special rules relating to life insurance policies
  
  s. 198(6)
- Select item
  
  198(6.1) Idem
  
  s. 198(6.1)
- Select item
  
  198(7) Idem
  
  s. 198(7)
- Select item
  
  198(8) Idem
  
  s. 198(8)
- Select item
  
  199(1) Tax on initial non-qualified investments not disposed of
  
  s. 199(1)
- Select item
  
  199(2) Refund
  
  s. 199(2)
- Select item
  
  200 Distribution deemed disposition
  
  s. 200
- Select item
  
  201 Tax where inadequate consideration on purchase or sale
  
  s. 201
- Select item
  
  202(1) Returns and payment of estimated tax
  
  s. 202(1)
- Select item
  
  202(2) Consideration of application for refund
  
  s. 202(2)
- Select item
  
  202(3) Provisions applicable to Part
  
  s. 202(3)
- Select item
  
  202(4) Provisions applicable to refunds
  
  s. 202(4)
- Select item
  
  202(5) Interest
  
  s. 202(5)
- Select item
  
  202(6) Deemed payment of tax
  
  s. 202(6)
- Select item
  
  203 Application to other taxes
  
  s. 203
- Select item
  
  204 Definitions
  
  s. 204
Select item

PART X.1 — Tax in Respect of Over-contributions to Deferred Income Plans

s. 204.1
- Select item
  
  204.1(1) Tax payable by individuals
  
  s. 204.1(1)
- Select item
  
  204.1(2) Amount deemed repaid
  
  s. 204.1(2)
- Select item
  
  204.1(2.1) Tax payable by individuals -- contributions after 1990
  
  s. 204.1(2.1)
- Select item
  
  204.1(3) Tax payable by deferred profit sharing plan
  
  s. 204.1(3)
- Select item
  
  204.1(4) Waiver of tax
  
  s. 204.1(4)
- Select item
  
  204.2 Definition of excess amount for a year in respect of registered retirement savings plans
  
  s. 204.2
- Select item
  
  204.2(1.1) Cumulative excess amount in respect of RRSPs
  
  s. 204.2(1.1)
- Select item
  
  204.2(1.2) Undeducted RRSP premiums
  
  s. 204.2(1.2)
- Select item
  
  204.2(1.3) Group plan amount
  
  s. 204.2(1.3)
- Select item
  
  204.2(1.31) Qualifying group plan amount
  
  s. 204.2(1.31)
- Select item
  
  204.2(1.32) Qualifying arrangement
  
  s. 204.2(1.32)
- Select item
  
  204.2(1.4) Deemed receipt where RRSP or RRIF amended
  
  s. 204.2(1.4)
- Select item
  
  204.2(1.5) Transitional amount
  
  s. 204.2(1.5)
- Select item
  
  204.2(2) Where terminated plan deemed to continue to exist
  
  s. 204.2(2)
- Select item
  
  204.2(3) When retirement savings plan deemed to be a registered plan
  
  s. 204.2(3)
- Select item
  
  204.2(4) Definition of excess amount for a DPSP
  
  s. 204.2(4)
- Select item
  
  204.2(5) PRPP withdrawals
  
  s. 204.2(5)
- Select item
  
  204.3(1) Return and payment of tax
  
  s. 204.3(1)
- Select item
  
  204.3(2) Provisions applicable to Part
  
  s. 204.3(2)
Select item

PART X.2 — Tax in Respect of Registered Investments

s. 204.4
- Select item
  
  204.4 Definition of registered investment
  
  s. 204.4
- Select item
  
  204.4(2) Acceptance of applicant for registration
  
  s. 204.4(2)
- Select item
  
  204.4(3) Revocation of registration
  
  s. 204.4(3)
- Select item
  
  204.4(4) Suspension of revocation
  
  s. 204.4(4)
- Select item
  
  204.4(5) Cancellation of revocation
  
  s. 204.4(5)
- Select item
  
  204.4(6) Successor trust
  
  s. 204.4(6)
- Select item
  
  204.4(7) Deemed registration of registered investment
  
  s. 204.4(7)
- Select item
  
  204.5 Publication
  
  s. 204.5
- Select item
  
  204.6(1) Tax payable
  
  s. 204.6(1)
- Select item
  
  204.6(2) Tax payable
  
  s. 204.6(2)
- Select item
  
  204.6(3) Tax payable — real property or immovables
  
  s. 204.6(3)
- Select item
  
  204.7(1) Return and payment of tax
  
  s. 204.7(1)
- Select item
  
  204.7(2) Liability of trustee
  
  s. 204.7(2)
- Select item
  
  204.7(3) Provisions applicable to Part
  
  s. 204.7(3)
Select item

PART X.3 — Labour-sponsored Venture Capital Corporations

s. 204.8
- Select item
  
  204.8(1) Definitions
  
  s. 204.8(1)
- Select item
  
  204.8(2) When venture capital business discontinued
  
  s. 204.8(2)
- Select item
  
  204.8(3) Date of issue of Class A shares
  
  s. 204.8(3)
- Select item
  
  204.81(1) Conditions for registration
  
  s. 204.81(1)
- Select item
  
  204.81(1.1) Corporations incorporated before March 6, 1996
  
  s. 204.81(1.1)
- Select item
  
  204.81(1.2) Deemed provisions in articles
  
  s. 204.81(1.2)
- Select item
  
  204.81(2) Registration number
  
  s. 204.81(2)
- Select item
  
  204.81(3) Successive registrations
  
  s. 204.81(3)
- Select item
  
  204.81(4) Determination of cost
  
  s. 204.81(4)
- Select item
  
  204.81(5) Registration date
  
  s. 204.81(5)
- Select item
  
  204.81(6) Revocation of registration
  
  s. 204.81(6)
- Select item
  
  204.81(7) Notice of intent to revoke registration
  
  s. 204.81(7)
- Select item
  
  204.81(8) Idem
  
  s. 204.81(8)
- Select item
  
  204.81(8.1) Voluntary de-registration
  
  s. 204.81(8.1)
- Select item
  
  204.81(8.2) Application of subsection 248(7)
  
  s. 204.81(8.2)
- Select item
  
  204.81(8.3) Transitional rules
  
  s. 204.81(8.3)
- Select item
  
  204.81(8.4) Discontinuance of provincial program
  
  s. 204.81(8.4)
- Select item
  
  204.81(9) Right of appeal
  
  s. 204.81(9)
- Select item
  
  204.82(1) Recovery of credit
  
  s. 204.82(1)
- Select item
  
  204.82(2) Liability for tax
  
  s. 204.82(2)
- Select item
  
  204.82(2.1) Determination of investment shortfall
  
  s. 204.82(2.1)
- Select item
  
  204.82(2.2) Investment shortfall
  
  s. 204.82(2.2)
- Select item
  
  204.82(3) Recovery of credit
  
  s. 204.82(3)
- Select item
  
  204.82(4) Penalty
  
  s. 204.82(4)
- Select item
  
  204.82(5) Provincially registered LSVCCs
  
  s. 204.82(5)
- Select item
  
  204.82(6) Further matching of amounts payable to a province
  
  s. 204.82(6)
- Select item
  
  204.83(1) Refunds for federally registered LSVCCs
  
  s. 204.83(1)
- Select item
  
  204.83(2) Refunds of amounts payable to provinces
  
  s. 204.83(2)
- Select item
  
  204.84 Penalty
  
  s. 204.84
- Select item
  
  204.841 Penalty tax where venture capital business discontinued
  
  s. 204.841
- Select item
  
  204.85(1) Dissolution of federally registered LSVCCs
  
  s. 204.85(1)
- Select item
  
  204.85(2) Dissolution of other LSVCCs
  
  s. 204.85(2)
- Select item
  
  204.85(3) Amalgamations and mergers
  
  s. 204.85(3)
- Select item
  
  204.86(1) Return and payment of tax for federally-registered LSVCCs
  
  s. 204.86(1)
- Select item
  
  204.86(2) Return and payment of tax for other LSVCCs
  
  s. 204.86(2)
- Select item
  
  204.87 Provisions applicable to Part
  
  s. 204.87
Select item

PART X.4 — Tax in Respect of Overpayments to Registered Education Savings Plans

s. 204.9
- Select item
  
  204.9(1) Definitions
  
  s. 204.9(1)
- Select item
  
  204.9(1.1) Application of s. 146.1(1)
  
  s. 204.9(1.1)
- Select item
  
  204.9(2) Agreements before February 21, 1990
  
  s. 204.9(2)
- Select item
  
  204.9(3) Refunds from unregistered plans
  
  s. 204.9(3)
- Select item
  
  204.9(4) New beneficiary
  
  s. 204.9(4)
- Select item
  
  204.9(5) Transfers between plans
  
  s. 204.9(5)
- Select item
  
  204.91(1) Tax payable by subscribers
  
  s. 204.91(1)
- Select item
  
  204.91(2) Waiver of tax
  
  s. 204.91(2)
- Select item
  
  204.91(3) Marriage or common-law partnership breakdown
  
  s. 204.91(3)
- Select item
  
  204.91(4) Deceased subscribers
  
  s. 204.91(4)
- Select item
  
  204.92 Return and payment of tax
  
  s. 204.92
- Select item
  
  204.93 Provisions applicable to Part
  
  s. 204.93
Select item

PART X.5 — Payments Under Registered Education Savings Plans

s. 204.94
- Select item
  
  204.94(1) Definitions
  
  s. 204.94(1)
- Select item
  
  204.94(2) Charging provision
  
  s. 204.94(2)
- Select item
  
  204.94(3) Return and payment of tax
  
  s. 204.94(3)
- Select item
  
  204.94(4) Administrative rules
  
  s. 204.94(4)
Select item

PART XI — Tax in Respect of Advanced Life Deferred Annuity

s. 205
- Select item
  
  205(1) Definitions
  
  s. 205(1)
- Select item
  
  205(2) Tax payable by individuals
  
  s. 205(2)
- Select item
  
  205(3) Waiver of tax
  
  s. 205(3)
- Select item
  
  206(1) Return and payment of tax
  
  s. 206(1)
- Select item
  
  206(2) Provisions applicable to Part
  
  s. 206(2)
- Select item
  
  206.1
  
  s. 206.1
- Select item
  
  206.2
  
  s. 206.2
- Select item
  
  206.3
  
  s. 206.3
- Select item
  
  206.4
  
  s. 206.4
- Select item
  
  207
  
  s. 207
Select item

PART XI.01 — Taxes in Respect of Registered Plans

s. 207.01
- Select item
  
  207.01(1) Definitions
  
  s. 207.01(1)
- Select item
  
  207.01(2) Interpretation
  
  s. 207.01(2)
- Select item
  
  207.01(3) Survivor as successor holder
  
  s. 207.01(3)
- Select item
  
  207.01(4) Significant interest
  
  s. 207.01(4)
- Select item
  
  207.01(5) Obligation of issuer
  
  s. 207.01(5)
- Select item
  
  207.01(6) Deemed disposition and reacquisition of investments
  
  s. 207.01(6)
- Select item
  
  207.01(7) Adjusted cost base
  
  s. 207.01(7)
- Select item
  
  207.01(8) Prohibited investment status
  
  s. 207.01(8)
- Select item
  
  207.01(9) Prohibited investment status
  
  s. 207.01(9)
- Select item
  
  207.01(10) Breakdown of marriage or common-law partnership
  
  s. 207.01(10)
- Select item
  
  207.01(11) Breakdown of marriage or common-law partnership
  
  s. 207.01(11)
- Select item
  
  207.01(12) Exchange of property
  
  s. 207.01(12)
- Select item
  
  207.01(13) Exchange of property
  
  s. 207.01(13)
- Select item
  
  207.02 Tax payable on excess TFSA amount
  
  s. 207.02
- Select item
  
  207.021 Tax payable on excess FHSA amount
  
  s. 207.021
- Select item
  
  207.022 Survivor as successor holder
  
  s. 207.022
- Select item
  
  207.03 Tax payable on non-resident contributions
  
  s. 207.03
- Select item
  
  207.04(1) Tax payable on prohibited or non-qualified investment
  
  s. 207.04(1)
- Select item
  
  207.04(2) Amount of tax payable
  
  s. 207.04(2)
- Select item
  
  207.04(3) Both prohibited and non-qualified investment
  
  s. 207.04(3)
- Select item
  
  207.04(4) Refund of tax on disposition of investment
  
  s. 207.04(4)
- Select item
  
  207.04(5) Apportionment of refund
  
  s. 207.04(5)
- Select item
  
  207.04(6) Liability for tax
  
  s. 207.04(6)
- Select item
  
  207.05(1) Tax payable in respect of advantage
  
  s. 207.05(1)
- Select item
  
  207.05(2) Amount of tax payable
  
  s. 207.05(2)
- Select item
  
  207.05(3) Liability for tax
  
  s. 207.05(3)
- Select item
  
  207.05(4) Transitional rule
  
  s. 207.05(4)
- Select item
  
  207.06(1) Waiver of tax payable
  
  s. 207.06(1)
- Select item
  
  207.06(2) Waiver of tax payable
  
  s. 207.06(2)
- Select item
  
  207.06(3) Waiver of tax payable
  
  s. 207.06(3)
- Select item
  
  207.06(4) Other powers of Minister
  
  s. 207.06(4)
- Select item
  
  207.061 Income inclusion
  
  s. 207.061
- Select item
  
  207.062 Special limit on tax payable
  
  s. 207.062
- Select item
  
  207.07(1) Return and payment of tax
  
  s. 207.07(1)
- Select item
  
  207.07(1.1) Multiple holders or subscribers
  
  s. 207.07(1.1)
- Select item
  
  207.07(2) Refund
  
  s. 207.07(2)
- Select item
  
  207.07(3) Provisions applicable to Part
  
  s. 207.07(3)
Select item

PART XI.1 — Tax in Respect of Deferred Income Plans and Other Tax Exempt Persons

s. 207.1
- Select item
  
  207.1
  
  s. 207.1
- Select item
  
  207.1(2) Tax payable by trust under deferred profit sharing plan
  
  s. 207.1(2)
- Select item
  
  207.1(5) Tax payable in respect of agreement to acquire shares
  
  s. 207.1(5)
- Select item
  
  207.2(1) Return and payment of tax
  
  s. 207.2(1)
- Select item
  
  207.2(2) Liability of trustee
  
  s. 207.2(2)
- Select item
  
  207.2(3) Provisions applicable to Part
  
  s. 207.2(3)
Select item

PART XI.2 — Tax in Respect of Dispositions of Certain Properties

s. 207.3
- Select item
  
  207.3 Tax Payable by institution or public authority
  
  s. 207.3
- Select item
  
  207.31(1) Ecological gift — tax payable
  
  s. 207.31(1)
- Select item
  
  207.31(2) Ecological gift — amount of tax
  
  s. 207.31(2)
- Select item
  
  207.4(1) Return and payment of tax
  
  s. 207.4(1)
- Select item
  
  207.4(2) Provisions applicable to Part
  
  s. 207.4(2)
Select item

PART XI.3 — Tax in Respect of Retirement Compensation Arrangements

s. 207.5
- Select item
  
  207.5(1) Definitions
  
  s. 207.5(1)
- Select item
  
  207.5(2) Election
  
  s. 207.5(2)
- Select item
  
  207.5(3) Limitation on election
  
  s. 207.5(3)
- Select item
  
  207.6(1) Creation of trust
  
  s. 207.6(1)
- Select item
  
  207.6(2) Life insurance policies
  
  s. 207.6(2)
- Select item
  
  207.6(3) Incorporated employee
  
  s. 207.6(3)
- Select item
  
  207.6(4) Deemed contribution
  
  s. 207.6(4)
- Select item
  
  207.6(5) Residents’ arrangement
  
  s. 207.6(5)
- Select item
  
  207.6(5.1) Resident’s contribution
  
  s. 207.6(5.1)
- Select item
  
  207.6(6) Prescribed plan or arrangement
  
  s. 207.6(6)
- Select item
  
  207.6(7) Transfers
  
  s. 207.6(7)
- Select item
  
  207.61(1) Tax payable on prohibited investment
  
  s. 207.61(1)
- Select item
  
  207.61(2) Amount of tax payable
  
  s. 207.61(2)
- Select item
  
  207.61(3) Refund
  
  s. 207.61(3)
- Select item
  
  207.61(4) Deemed disposition and reacquisition
  
  s. 207.61(4)
- Select item
  
  207.62(1) Tax payable in respect of advantage
  
  s. 207.62(1)
- Select item
  
  207.62(2) Amount of tax payable
  
  s. 207.62(2)
- Select item
  
  207.63 Joint liability
  
  s. 207.63
- Select item
  
  207.64 Waiver of tax payable
  
  s. 207.64
- Select item
  
  207.65 Deemed distribution
  
  s. 207.65
- Select item
  
  207.7(1) Tax payable
  
  s. 207.7(1)
- Select item
  
  207.7(2) Refund
  
  s. 207.7(2)
- Select item
  
  207.7(3) Payment of tax
  
  s. 207.7(3)
- Select item
  
  207.7(4) Provisions applicable to Part
  
  s. 207.7(4)
- Select item
  
  207.71(1) Definitions
  
  s. 207.71(1)
- Select item
  
  207.71(2) Election
  
  s. 207.71(2)
- Select item
  
  207.71(3) Amount of refund
  
  s. 207.71(3)
- Select item
  
  207.71(4) Refundable tax definition
  
  s. 207.71(4)
Select item

PART XI.4 — Tax on Excess EPSP Amounts

s. 207.8
- Select item
  
  207.8(1) Excess EPSP amount
  
  s. 207.8(1)
- Select item
  
  207.8(2) Tax payable
  
  s. 207.8(2)
- Select item
  
  207.8(3) Waiver or cancellation
  
  s. 207.8(3)
- Select item
  
  207.8(4) Return and payment of tax
  
  s. 207.8(4)
- Select item
  
  207.8(5) Provisions applicable to this Part
  
  s. 207.8(5)
Select item

PART XI.5 — Tax in Respect of Employee Life and Health Trust

s. 207.9
- Select item
  
  207.9(1) Definitions
  
  s. 207.9(1)
- Select item
  
  207.9(2) Tax payable on prohibited investment
  
  s. 207.9(2)
- Select item
  
  207.9(3) Amount of tax payable
  
  s. 207.9(3)
- Select item
  
  207.9(4) Refund
  
  s. 207.9(4)
- Select item
  
  207.9(5) Deemed disposition and reacquisition
  
  s. 207.9(5)
Select item

PART XII — Tax in Respect of Certain Royalties, Taxes, Lease Rentals, Etc., Paid to a Government by a Tax Exempt Person

s. 208
Select item

PART XII.1 — Tax on Carved-out Income

s. 209
- Select item
  
  209(1) Definitions
  
  s. 209(1)
- Select item
  
  209(2) Tax
  
  s. 209(2)
- Select item
  
  209(3) Return
  
  s. 209(3)
- Select item
  
  209(4) Payment of tax
  
  s. 209(4)
- Select item
  
  209(5) Provisions applicable to Part
  
  s. 209(5)
- Select item
  
  209(6) Partnerships
  
  s. 209(6)
Select item

PART XII.2 — Tax on Designated Income of Certain Trusts

s. 210
- Select item
  
  210(1) Definitions
  
  s. 210(1)
- Select item
  
  210(2) Tax not payable
  
  s. 210(2)
- Select item
  
  210.1
  
  s. 210.1
- Select item
  
  210.2(1) Tax on income of trust
  
  s. 210.2(1)
- Select item
  
  210.2(2) Amateur athlete trusts
  
  s. 210.2(2)
- Select item
  
  210.2(3) Tax deemed paid by beneficiary
  
  s. 210.2(3)
- Select item
  
  210.2(4) Designations in respect of partnerships
  
  s. 210.2(4)
- Select item
  
  210.2(5) Returns
  
  s. 210.2(5)
- Select item
  
  210.2(6) Liability of trustee
  
  s. 210.2(6)
- Select item
  
  210.2(7) Provisions applicable to Part
  
  s. 210.2(7)
- Select item
  
  210.3(1) Where no designated beneficiaries
  
  s. 210.3(1)
- Select item
  
  210.3(2) Where beneficiary deemed not designated
  
  s. 210.3(2)
Select item

PART XII.3 — Tax on Investment Income of Life Insurers

s. 211
- Select item
  
  211(1) Definitions
  
  s. 211(1)
- Select item
  
  211(2) Riders and changes in terms
  
  s. 211(2)
- Select item
  
  211.1(1) Tax payable
  
  s. 211.1(1)
- Select item
  
  211.1(2) Taxable Canadian life investment income
  
  s. 211.1(2)
- Select item
  
  211.1(3) Canadian life investment income
  
  s. 211.1(3)
- Select item
  
  211.1(4) Short taxation year
  
  s. 211.1(4)
- Select item
  
  211.2 Return
  
  s. 211.2
- Select item
  
  211.3(1) Instalments
  
  s. 211.3(1)
- Select item
  
  211.3(2) Annualized tax payable
  
  s. 211.3(2)
- Select item
  
  211.4 Payment of remainder of tax
  
  s. 211.4
- Select item
  
  211.5(1) Provisions applicable to Part
  
  s. 211.5(1)
- Select item
  
  211.5(2) Interest on instalments
  
  s. 211.5(2)
Select item

PART XII.4 — Tax on Qualifying Environmental Trusts

s. 211.6
- Select item
  
  211.6(1) Definitions
  
  s. 211.6(1)
- Select item
  
  211.6(2) Charging provision
  
  s. 211.6(2)
- Select item
  
  211.6(3) Return
  
  s. 211.6(3)
- Select item
  
  211.6(4) Payment of tax
  
  s. 211.6(4)
- Select item
  
  211.6(5) Provisions applicable to Part
  
  s. 211.6(5)
Select item

PART XII.5 — Recovery of Labour-sponsored Funds Tax Credit

s. 211.7
- Select item
  
  211.7(1) Definitions
  
  s. 211.7(1)
- Select item
  
  211.7(2) Amalgamations and mergers
  
  s. 211.7(2)
- Select item
  
  211.7(3) Exchangeable shares
  
  s. 211.7(3)
- Select item
  
  211.8(1) Disposition of approved share
  
  s. 211.8(1)
- Select item
  
  211.8(1.1) Rules of application
  
  s. 211.8(1.1)
- Select item
  
  211.8(2) Withholding and remittance of tax
  
  s. 211.8(2)
- Select item
  
  211.8(3) Liability for tax
  
  s. 211.8(3)
- Select item
  
  211.81 Tax for failure to reacquire certain shares
  
  s. 211.81
- Select item
  
  211.82(1) Return
  
  s. 211.82(1)
- Select item
  
  211.82(2) Provisions applicable to this Part
  
  s. 211.82(2)
- Select item
  
  211.9
  
  s. 211.9
Select item

PART XII.6 — Tax on Flow-through Shares

s. 211.91
- Select item
  
  211.91(1) Tax imposed
  
  s. 211.91(1)
- Select item
  
  211.91(2) Return and payment of tax
  
  s. 211.91(2)
- Select item
  
  211.91(2.1) COVID-19 – expenses deemed incurred earlier
  
  s. 211.91(2.1)
- Select item
  
  211.91(3) Provisions applicable to Part
  
  s. 211.91(3)
Select item

PART XII.7 — Carbon Capture, Utilization and Storage

s. 211.92
- Select item
  
  211.92(1) Definitions
  
  s. 211.92(1)
- Select item
  
  211.92(2) Recovery of development tax credit
  
  s. 211.92(2)
- Select item
  
  211.92(3) Acceleration of recovery tax
  
  s. 211.92(3)
- Select item
  
  211.92(4) Development credits recovery amount
  
  s. 211.92(4)
- Select item
  
  211.92(5) Refurbishment credits recovery amount
  
  s. 211.92(5)
- Select item
  
  211.92(6) Extraordinary eligible use reduction
  
  s. 211.92(6)
- Select item
  
  211.92(7) Effect of extraordinary circumstances
  
  s. 211.92(7)
- Select item
  
  211.92(8) Shutdown
  
  s. 211.92(8)
- Select item
  
  211.92(9) Development property disposition
  
  s. 211.92(9)
- Select item
  
  211.92(10) Refurbishment property disposition
  
  s. 211.92(10)
- Select item
  
  211.92(11) Election — CCUS project sale
  
  s. 211.92(11)
- Select item
  
  211.92(12) Partnerships
  
  s. 211.92(12)
- Select item
  
  211.92(13) Member’s share of tax
  
  s. 211.92(13)
- Select item
  
  211.92(14) Election by member to pay tax
  
  s. 211.92(14)
- Select item
  
  211.92(15) Joint, several and solidary liability
  
  s. 211.92(15)
- Select item
  
  211.93(1) Reporting requirements
  
  s. 211.93(1)
- Select item
  
  211.93(2) Publication
  
  s. 211.93(2)
- Select item
  
  211.93(3) Shared filing
  
  s. 211.93(3)
- Select item
  
  211.93(4) Penalty — non-compliance with reporting requirements
  
  s. 211.93(4)
- Select item
  
  211.93(5) Failure to disclose
  
  s. 211.93(5)
- Select item
  
  211.93(6) Report disclosure
  
  s. 211.93(6)
- Select item
  
  211.93(7) Eligible use reporting
  
  s. 211.93(7)
- Select item
  
  211.94 Administration
  
  s. 211.94
- Select item
  
  211.95 Records and books
  
  s. 211.95
Select item

PART XIII — Tax on Income from Canada of Non-resident Persons

s. 212
- Select item
  
  212(1) Tax
  
  s. 212(1)
- Select item
  
  212(2) Tax on dividends
  
  s. 212(2)
- Select item
  
  212(2.1) Exempt dividends
  
  s. 212(2.1)
- Select item
  
  212(3) Interest — definitions
  
  s. 212(3)
- Select item
  
  212(3.1) Back-to-back loan arrangement
  
  s. 212(3.1)
- Select item
  
  212(3.2) Back-to-back loan arrangement
  
  s. 212(3.2)
- Select item
  
  212(3.21) Back-to-back arrangement — election
  
  s. 212(3.21)
- Select item
  
  212(3.22) Back-to-back arrangement — election
  
  s. 212(3.22)
- Select item
  
  212(3.3) Excess funding
  
  s. 212(3.3)
- Select item
  
  212(3.4) Excess funding — deemed funding allocation
  
  s. 212(3.4)
- Select item
  
  212(3.5) Multiple funding arrangements
  
  s. 212(3.5)
- Select item
  
  212(3.6) Back-to-back loan arrangement — character substitution
  
  s. 212(3.6)
- Select item
  
  212(3.7) Back-to-back loan arrangement — character substitution
  
  s. 212(3.7)
- Select item
  
  212(3.8) Back-to-back loan arrangement — definitions
  
  s. 212(3.8)
- Select item
  
  212(3.81) Specified shares
  
  s. 212(3.81)
- Select item
  
  212(3.9) Back-to-back arrangement — rents, royalties, similar payments
  
  s. 212(3.9)
- Select item
  
  212(3.91) Back-to-back arrangement — rents, royalties, similar payments
  
  s. 212(3.91)
- Select item
  
  212(3.92) Back-to-back arrangement — character substitution
  
  s. 212(3.92)
- Select item
  
  212(3.93) Back-to-back arrangement — character substitution
  
  s. 212(3.93)
- Select item
  
  212(3.94) Back-to-back arrangement — definitions
  
  s. 212(3.94)
- Select item
  
  212(4) Interpretation of management or administration fee or charge
  
  s. 212(4)
- Select item
  
  212(5) Motion picture films
  
  s. 212(5)
- Select item
  
  212(5.1) Acting services
  
  s. 212(5.1)
- Select item
  
  212(5.2) Relief from double taxation
  
  s. 212(5.2)
- Select item
  
  212(5.3) Reduction of withholding
  
  s. 212(5.3)
- Select item
  
  212(6) Interest on provincial bonds from wholly-owned subsidiaries
  
  s. 212(6)
- Select item
  
  212(7) Where s. (6) does not apply
  
  s. 212(7)
- Select item
  
  212(8) Bonds issued after December 20, 1960 in exchange for earlier bonds
  
  s. 212(8)
- Select item
  
  212(9) Exemptions
  
  s. 212(9)
- Select item
  
  212(10) Trust beneficiaries residing outside of Canada
  
  s. 212(10)
- Select item
  
  212(11) Payment to beneficiary as income of trust
  
  s. 212(11)
- Select item
  
  212(12) Deemed payments to spouse, etc.
  
  s. 212(12)
- Select item
  
  212(13) Rent and other payments
  
  s. 212(13)
- Select item
  
  212(13.1) Application of Part XIII tax where payer or payee is a partnership
  
  s. 212(13.1)
- Select item
  
  212(13.2) Application of Part XIII tax — payer subject to Part I
  
  s. 212(13.2)
- Select item
  
  212(13.3) Application of Part XIII to authorized foreign bank
  
  s. 212(13.3)
- Select item
  
  212(15) Certain obligations
  
  s. 212(15)
- Select item
  
  212(16) Payments for temporary use of rolling stock
  
  s. 212(16)
- Select item
  
  212(17) Exception
  
  s. 212(17)
- Select item
  
  212(17.1) Payments to the International Olympic Committee and the International Paralympic Committee
  
  s. 212(17.1)
- Select item
  
  212(18) Undertaking
  
  s. 212(18)
- Select item
  
  212(19) Tax on registered securities dealers
  
  s. 212(19)
- Select item
  
  212(20) Designated SLA
  
  s. 212(20)
- Select item
  
  212(21) Interest coupon stripping arrangement — conditions
  
  s. 212(21)
- Select item
  
  212(22) Interest coupon stripping arrangement — application
  
  s. 212(22)
- Select item
  
  212(23) Definition of specified publicly offered debt obligation
  
  s. 212(23)
- Select item
  
  212.1(1) Non-arm’s length sales of shares by non-residents
  
  s. 212.1(1)
- Select item
  
  212.1(1.1) Non-arm’s length sales of shares by non-residents
  
  s. 212.1(1.1)
- Select item
  
  212.1(1.2) Deemed consideration
  
  s. 212.1(1.2)
- Select item
  
  212.1(2) Idem
  
  s. 212.1(2)
- Select item
  
  212.1(3) Idem
  
  s. 212.1(3)
- Select item
  
  212.1(4) Where section does not apply
  
  s. 212.1(4)
- Select item
  
  212.1(5) Tiered trusts and partnerships
  
  s. 212.1(5)
- Select item
  
  212.1(6) Trusts and partnerships look-through rule
  
  s. 212.1(6)
- Select item
  
  212.1(7) Avoidance of subsections (5) and (6)
  
  s. 212.1(7)
- Select item
  
  212.2(1) Application
  
  s. 212.2(1)
- Select item
  
  212.2(2) Deemed dividend
  
  s. 212.2(2)
- Select item
  
  212.3(1) Foreign affiliate dumping — conditions for application
  
  s. 212.3(1)
- Select item
  
  212.3(2) Foreign affiliate dumping — consequences
  
  s. 212.3(2)
- Select item
  
  212.3(3) Dividend substitution election
  
  s. 212.3(3)
- Select item
  
  212.3(4) Definitions
  
  s. 212.3(4)
- Select item
  
  212.3(5) Modification of terms — paragraph (10)(e)
  
  s. 212.3(5)
- Select item
  
  212.3(5.1) Sequential investments — paragraph (10)(f)
  
  s. 212.3(5.1)
- Select item
  
  212.3(6) Anti-avoidance rule — cross-border class
  
  s. 212.3(6)
- Select item
  
  212.3(7) Reduction of deemed dividend
  
  s. 212.3(7)
- Select item
  
  212.3(7.1) Election to not reduce deemed dividend
  
  s. 212.3(7.1)
- Select item
  
  212.3(8) Paid-up capital adjustment
  
  s. 212.3(8)
- Select item
  
  212.3(9) Paid-up capital reinstatement
  
  s. 212.3(9)
- Select item
  
  212.3(9.1) Exchange of debt obligation for shares
  
  s. 212.3(9.1)
- Select item
  
  212.3(9.2) Continuity for paid-up capital reinstatement
  
  s. 212.3(9.2)
- Select item
  
  212.3(10) Investment in subject corporation
  
  s. 212.3(10)
- Select item
  
  212.3(11) Pertinent loan or indebtedness
  
  s. 212.3(11)
- Select item
  
  212.3(12) Late-filed elections
  
  s. 212.3(12)
- Select item
  
  212.3(13) Penalty for late-filed election
  
  s. 212.3(13)
- Select item
  
  212.3(14) Rules for paragraph (10)(f)
  
  s. 212.3(14)
- Select item
  
  212.3(15) Control
  
  s. 212.3(15)
- Select item
  
  212.3(16) Exception — more closely connected business activities
  
  s. 212.3(16)
- Select item
  
  212.3(17) Dual officers
  
  s. 212.3(17)
- Select item
  
  212.3(18) Exception — corporate reorganizations
  
  s. 212.3(18)
- Select item
  
  212.3(18.1) Exchange — pertinent loan or indebtedness
  
  s. 212.3(18.1)
- Select item
  
  212.3(19) Preferred shares
  
  s. 212.3(19)
- Select item
  
  212.3(20) Assumption of debt on liquidation or distribution
  
  s. 212.3(20)
- Select item
  
  212.3(21) Persons deemed not to be related
  
  s. 212.3(21)
- Select item
  
  212.3(22) Mergers
  
  s. 212.3(22)
- Select item
  
  212.3(23) Indirect investment
  
  s. 212.3(23)
- Select item
  
  212.3(24) Indirect funding
  
  s. 212.3(24)
- Select item
  
  212.3(25) Partnerships
  
  s. 212.3(25)
- Select item
  
  212.3(26) Trusts
  
  s. 212.3(26)
- Select item
  
  213(1) Tax non-payable by non-resident person
  
  s. 213(1)
- Select item
  
  213(2) Idem
  
  s. 213(2)
- Select item
  
  213(3) Corporation deemed to be foreign business corporation
  
  s. 213(3)
- Select item
  
  214(1) No deductions
  
  s. 214(1)
- Select item
  
  214(2) Income and capital combined
  
  s. 214(2)
- Select item
  
  214(3) Deemed payments
  
  s. 214(3)
- Select item
  
  214(3.1) Time of deemed payment
  
  s. 214(3.1)
- Select item
  
  214(4) Securities
  
  s. 214(4)
- Select item
  
  214(5) Interpretation
  
  s. 214(5)
- Select item
  
  214(6) Deemed interest
  
  s. 214(6)
- Select item
  
  214(7) Sale of obligation
  
  s. 214(7)
- Select item
  
  214(7.1) Idem
  
  s. 214(7.1)
- Select item
  
  214(8) Meaning of excluded obligation
  
  s. 214(8)
- Select item
  
  214(9) Deemed resident
  
  s. 214(9)
- Select item
  
  214(10) Reduction of tax
  
  s. 214(10)
- Select item
  
  214(12) Where s. (2) does not apply
  
  s. 214(12)
- Select item
  
  214(13) Regulations respecting residents
  
  s. 214(13)
- Select item
  
  214(14) Assignment of obligation
  
  s. 214(14)
- Select item
  
  214(15) Standby charges and guarantee fees
  
  s. 214(15)
- Select item
  
  214(16) Deemed dividends
  
  s. 214(16)
- Select item
  
  214(17) Deemed interest payments
  
  s. 214(17)
- Select item
  
  214(18) Hybrid mismatch arrangements — deemed dividend
  
  s. 214(18)
- Select item
  
  215(1) Withholding and remittance of tax
  
  s. 215(1)
- Select item
  
  215(1.1) Exception - corporate immigration
  
  s. 215(1.1)
- Select item
  
  215(2) Idem
  
  s. 215(2)
- Select item
  
  215(3) Idem
  
  s. 215(3)
- Select item
  
  215(4) Regulations creating exceptions
  
  s. 215(4)
- Select item
  
  215(5) Regulations reducing deduction or withholding
  
  s. 215(5)
- Select item
  
  215(6) Liability for tax
  
  s. 215(6)
- Select item
  
  216(1) Alternatives re rents and timber royalties
  
  s. 216(1)
- Select item
  
  216(2) Idem
  
  s. 216(2)
- Select item
  
  216(3) Idem
  
  s. 216(3)
- Select item
  
  216(4) Optional method of payment
  
  s. 216(4)
- Select item
  
  216(4.1) Optional method of payment
  
  s. 216(4.1)
- Select item
  
  216(5) Disposition by non-resident
  
  s. 216(5)
- Select item
  
  216(6) Saving provision
  
  s. 216(6)
- Select item
  
  216(8) Restriction on deduction
  
  s. 216(8)
- Select item
  
  216.1(1) Alternative re: acting services
  
  s. 216.1(1)
- Select item
  
  216.1(2) Deemed Part I payment
  
  s. 216.1(2)
- Select item
  
  216.1(3) Deemed election and restriction
  
  s. 216.1(3)
- Select item
  
  217(1) Alternative re Canadian benefits
  
  s. 217(1)
- Select item
  
  217(2) Part I return
  
  s. 217(2)
- Select item
  
  217(3) Taxable income earned in Canada
  
  s. 217(3)
- Select item
  
  217(4) Tax credits — limitation
  
  s. 217(4)
- Select item
  
  217(5) Tax credits allowed
  
  s. 217(5)
- Select item
  
  217(6) Special credit
  
  s. 217(6)
- Select item
  
  218(1) Loan to wholly-owned subsidiary
  
  s. 218(1)
- Select item
  
  218(2) Idem
  
  s. 218(2)
- Select item
  
  218(3) Election
  
  s. 218(3)
- Select item
  
  218(4) Application of election
  
  s. 218(4)
- Select item
  
  218.1 Application of s. 138.1
  
  s. 218.1
Select item

PART XIII.1 — Additional Tax on Authorized Foreign Banks

s. 218.2
- Select item
  
  218.2(1) Branch interest tax
  
  s. 218.2(1)
- Select item
  
  218.2(2) Taxable interest expense
  
  s. 218.2(2)
- Select item
  
  218.2(3) Where tax not payable
  
  s. 218.2(3)
- Select item
  
  218.2(4) Rate limitation
  
  s. 218.2(4)
- Select item
  
  218.2(5) Provisions applicable to Part
  
  s. 218.2(5)
Select item

PART XIII.2 — Non-resident Investors in Canadian Mutual Funds

s. 218.3
- Select item
  
  218.3(1) Definitions
  
  s. 218.3(1)
- Select item
  
  218.3(2) Tax payable
  
  s. 218.3(2)
- Select item
  
  218.3(3) Use of losses
  
  s. 218.3(3)
- Select item
  
  218.3(4) Deemed tax paid
  
  s. 218.3(4)
- Select item
  
  218.3(5) Refund
  
  s. 218.3(5)
- Select item
  
  218.3(6) Excess loss — carryback
  
  s. 218.3(6)
- Select item
  
  218.3(7) Ordering
  
  s. 218.3(7)
- Select item
  
  218.3(8) Partnership filing-due date
  
  s. 218.3(8)
- Select item
  
  218.3(9) Partnership — member resident in Canada
  
  s. 218.3(9)
- Select item
  
  218.3(10) Provisions applicable
  
  s. 218.3(10)
Select item

PART XIV — Additional Tax on Non-resident Corporations

s. 219
- Select item
  
  219(1) Additional tax
  
  s. 219(1)
- Select item
  
  219(1.1) Excluded gains
  
  s. 219(1.1)
- Select item
  
  219(2) Exempt corporations
  
  s. 219(2)
- Select item
  
  219(3) Provisions applicable to Part
  
  s. 219(3)
- Select item
  
  219(4) Non-resident insurers
  
  s. 219(4)
- Select item
  
  219(5.1) Additional tax on insurer
  
  s. 219(5.1)
- Select item
  
  219(5.2) Election by non-resident insurer
  
  s. 219(5.2)
- Select item
  
  219(5.3) Deemed payment of dividend
  
  s. 219(5.3)
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  219(7) Definitions
  
  s. 219(7)
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  219(8) Meaning of qualified related corporation
  
  s. 219(8)
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  219.1(1) Corporate emigration
  
  s. 219.1(1)
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  219.1(2) Foreign affiliate dumping — emigrating corporation
  
  s. 219.1(2)
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  219.1(3) Application of subsection (4)
  
  s. 219.1(3)
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  219.1(4) Paid-up capital reinstatement
  
  s. 219.1(4)
- Select item
  
  219.1(5) Assigned meanings from section 212.3
  
  s. 219.1(5)
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  219.2 Limitation on rate of branch tax
  
  s. 219.2
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  219.3 Effect of tax treaty
  
  s. 219.3
Select item

PART XV — Administration and Enforcement

s. 220
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  Administration
  
  s. 220
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    220(1) Minister’s duty
    
    s. 220(1)
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    220(2) Officers, clerks and employees
    
    s. 220(2)
  - Select item
    
    220(2.01) Delegation
    
    s. 220(2.01)
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    220(2.1) Waiver of filing of documents
    
    s. 220(2.1)
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    220(2.2) Exception
    
    s. 220(2.2)
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    220(3) Extensions for returns
    
    s. 220(3)
  - Select item
    
    220(3.1) Waiver of penalty or interest
    
    s. 220(3.1)
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    220(3.2) Late, amended or revoked elections
    
    s. 220(3.2)
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    220(3.201) Joint election — pension income split
    
    s. 220(3.201)
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    220(3.21) Designations and allocations
    
    s. 220(3.21)
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    220(3.3) Date of late election, amended election or revocation
    
    s. 220(3.3)
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    220(3.4) Assessments
    
    s. 220(3.4)
  - Select item
    
    220(3.5) Penalty for late filed, amended or revoked elections
    
    s. 220(3.5)
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    220(3.6) Unpaid balance of penalty
    
    s. 220(3.6)
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    220(3.7) Idem
    
    s. 220(3.7)
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    220(3.8) Dishonoured instruments
    
    s. 220(3.8)
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    220(4) Security
    
    s. 220(4)
  - Select item
    
    220(4.1) Idem
    
    s. 220(4.1)
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    220(4.2) Surrender of excess security
    
    s. 220(4.2)
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    220(4.3) Security furnished by a member institution of a deposit insurance corporation
    
    s. 220(4.3)
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    220(4.4) Additional security
    
    s. 220(4.4)
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    220(4.5) Security for departure tax
    
    s. 220(4.5)
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    220(4.51) Deemed security
    
    s. 220(4.51)
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    220(4.52) Limit
    
    s. 220(4.52)
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    220(4.53) Inadequate security
    
    s. 220(4.53)
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    220(4.54) Extension of time
    
    s. 220(4.54)
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    220(4.6) Security for tax on distributions of taxable Canadian property to non-resident beneficiaries
    
    s. 220(4.6)
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    220(4.61) Limit
    
    s. 220(4.61)
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    220(4.62) Inadequate security
    
    s. 220(4.62)
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    220(4.63) Extension of time
    
    s. 220(4.63)
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    220(4.7) Undue hardship
    
    s. 220(4.7)
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    220(4.71) Limit
    
    s. 220(4.71)
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    220(5) Administration of oaths
    
    s. 220(5)
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    220(6) Assignment by corporation
    
    s. 220(6)
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    220(7) Effect of assignment
    
    s. 220(7)
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    221(1) Regulations
    
    s. 221(1)
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    221(2) Effect
    
    s. 221(2)
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    221(3) Regulations binding Crown
    
    s. 221(3)
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    221(4) Incorporation by reference
    
    s. 221(4)
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    221.01 Providing information returns in electronic format
    
    s. 221.01
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    221.1 Application of interest
    
    s. 221.1
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    221.2(1) Re-appropriation of amounts
    
    s. 221.2(1)
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    221.2(2) Re-appropriation of amounts
    
    s. 221.2(2)
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  Collection
  
  s. 222
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    222(1) Definitions
    
    s. 222(1)
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    222(2) Debts to Her Majesty
    
    s. 222(2)
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    222(3) No actions after limitation period
    
    s. 222(3)
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    222(4) Limitation period
    
    s. 222(4)
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    222(5) Limitation period restarted
    
    s. 222(5)
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    222(6) Acknowledgement of tax debts
    
    s. 222(6)
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    222(7) Agent or legal representative
    
    s. 222(7)
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    222(8) Extension of limitation period
    
    s. 222(8)
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    222(9) Bar to claims
    
    s. 222(9)
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    222(10) Orders after March 3, 2004 and before effect
    
    s. 222(10)
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    222.1 Court costs
    
    s. 222.1
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    223 Definition of amount payable
    
    s. 223
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    223(2) Certificates
    
    s. 223(2)
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    223(3) Registration in court
    
    s. 223(3)
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    223(4) Costs
    
    s. 223(4)
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    223(5) Charge on property
    
    s. 223(5)
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    223(6) Creation of charge
    
    s. 223(6)
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    223(7) Proceedings in respect of memorial
    
    s. 223(7)
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    223(8) Presentation of documents
    
    s. 223(8)
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    223(9) Sale, etc.
    
    s. 223(9)
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    223(10) Completion of notices, etc.
    
    s. 223(10)
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    223(11) Application for an order
    
    s. 223(11)
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    223(11.1) Deemed security
    
    s. 223(11.1)
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    223(12) Details in certificates and memorials
    
    s. 223(12)
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    223.1(1) Application of ss. 223(1) to (8) and (12)
    
    s. 223.1(1)
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    223.1(2) Application of ss. 223(9) to (11)
    
    s. 223.1(2)
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    224(1) Garnishment
    
    s. 224(1)
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    224(1.1) Idem
    
    s. 224(1.1)
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    224(1.2) Garnishment
    
    s. 224(1.2)
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    224(1.3) Definitions
    
    s. 224(1.3)
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    224(1.4) Garnishment
    
    s. 224(1.4)
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    224(2) Minister’s receipt discharges original liability
    
    s. 224(2)
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    224(3) Idem
    
    s. 224(3)
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    224(4) Failure to comply with s. (1), (1.2) or (3) requirement
    
    s. 224(4)
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    224(4.1) Failure to comply with s. (1.1) requirement
    
    s. 224(4.1)
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    224(5) Service of garnishee
    
    s. 224(5)
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    224(6) Idem
    
    s. 224(6)
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    224.1 Recovery by deduction or set-off
    
    s. 224.1
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    224.2 Acquisition of debtor’s property
    
    s. 224.2
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    224.3(1) Payment of moneys seized from tax debtor
    
    s. 224.3(1)
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    224.3(2) Receipt of Minister
    
    s. 224.3(2)
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    225(1) Seizure of goods, chattels or movable property
    
    s. 225(1)
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    225(2) Sale of seized property
    
    s. 225(2)
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    225(3) Notice of sale
    
    s. 225(3)
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    225(4) Surplus returned to owner
    
    s. 225(4)
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    225(5) Exemptions from seizure
    
    s. 225(5)
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    225.1(1) Collection restrictions
    
    s. 225.1(1)
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    225.1(1.1) Collection-commencement day
    
    s. 225.1(1.1)
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    225.1(2) No action by Minister
    
    s. 225.1(2)
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    225.1(3) Idem
    
    s. 225.1(3)
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    225.1(4) Idem
    
    s. 225.1(4)
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    225.1(5) Idem
    
    s. 225.1(5)
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    225.1(6) Where ss. (1) to (4) do not apply
    
    s. 225.1(6)
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    225.1(7) One-half collection
    
    s. 225.1(7)
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    225.1(8) Definition of large corporation
    
    s. 225.1(8)
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    225.2 Definition of judge
    
    s. 225.2
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    225.2(2) Authorization to proceed forthwith
    
    s. 225.2(2)
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    225.2(3) Notice of assessment not sent
    
    s. 225.2(3)
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    225.2(4) Affidavits
    
    s. 225.2(4)
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    225.2(5) Service of authorization and of notice of assessment
    
    s. 225.2(5)
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    225.2(6) How service effected
    
    s. 225.2(6)
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    225.2(7) Application to judge for direction
    
    s. 225.2(7)
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    225.2(8) Review of authorization
    
    s. 225.2(8)
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    225.2(9) Limitation period for review application
    
    s. 225.2(9)
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    225.2(10) Hearing in camera
    
    s. 225.2(10)
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    225.2(11) Disposition of application
    
    s. 225.2(11)
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    225.2(12) Directions
    
    s. 225.2(12)
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    225.2(13) No appeal from review order
    
    s. 225.2(13)
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    226(1) Taxpayer leaving Canada
    
    s. 226(1)
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    226(2) Seizure in case of default of payment
    
    s. 226(2)
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    227(1) Withholding taxes
    
    s. 227(1)
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    227(2) Return filed with person withholding
    
    s. 227(2)
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    227(3) Failure to file return
    
    s. 227(3)
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    227(4) Trust for moneys deducted
    
    s. 227(4)
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    227(4.1) Extension of trust
    
    s. 227(4.1)
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    227(4.2) Meaning of security interest
    
    s. 227(4.2)
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    227(4.3) Application to Crown
    
    s. 227(4.3)
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    227(5) Payments by trustees, etc.
    
    s. 227(5)
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    227(5.1) Definition of specified person
    
    s. 227(5.1)
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    227(6) Excess withheld, returned or applied
    
    s. 227(6)
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    227(6.1) Repayment of non-resident shareholder loan
    
    s. 227(6.1)
  - Select item
    
    227(6.2) Foreign affiliate dumping — late-filed form
    
    s. 227(6.2)
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    227(6.3) Hybrid mismatch adjustment
    
    s. 227(6.3)
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    227(7) Application for assessment
    
    s. 227(7)
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    227(7.1) Application for determination
    
    s. 227(7.1)
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    227(8) Penalty
    
    s. 227(8)
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    227(8.1) Joint and several, or solidary, liability
    
    s. 227(8.1)
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    227(8.2) Retirement compensation arrangement deductions
    
    s. 227(8.2)
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    227(8.3) Interest on amounts not deducted or withheld
    
    s. 227(8.3)
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    227(8.4) Liability to pay amount not deducted or withheld
    
    s. 227(8.4)
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    227(8.5) No penalty — certain deemed payments
    
    s. 227(8.5)
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    227(8.6) No penalty — qualifying non-resident employers
    
    s. 227(8.6)
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    227(9) Penalty
    
    s. 227(9)
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    227(9.1) Penalty
    
    s. 227(9.1)
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    227(9.2) Interest on amounts deducted or withheld but not remitted
    
    s. 227(9.2)
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    227(9.3) Interest on certain tax not paid
    
    s. 227(9.3)
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    227(9.4) Liability to pay amount not remitted
    
    s. 227(9.4)
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    227(9.5) Payment from same establishment
    
    s. 227(9.5)
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    227(10) Assessment
    
    s. 227(10)
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    227(10.01) Part XII.5
    
    s. 227(10.01)
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    227(10.1) Idem
    
    s. 227(10.1)
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    227(10.2) Joint and several, or solidary, liability re contributions to RCA
    
    s. 227(10.2)
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    227(11) Withholding tax
    
    s. 227(11)
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    227(12) Agreement not to deduct void
    
    s. 227(12)
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    227(13) Minister’s receipt discharges debtor
    
    s. 227(13)
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    227(14) Application of other Parts
    
    s. 227(14)
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    227(15) Partnership included in “person”
    
    s. 227(15)
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    227(16) Municipal or provincial corporation excepted
    
    s. 227(16)
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    227.1(1) Liability of directors for failure to deduct
    
    s. 227.1(1)
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    227.1(2) Limitations on liability
    
    s. 227.1(2)
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    227.1(3) Idem
    
    s. 227.1(3)
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    227.1(4) Limitation period
    
    s. 227.1(4)
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    227.1(5) Amount recoverable
    
    s. 227.1(5)
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    227.1(6) Preference
    
    s. 227.1(6)
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    227.1(7) Contribution
    
    s. 227.1(7)
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    228 Applying payments under collection agreements
    
    s. 228
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    229.1(1) Repeal of s. 229
    
    s. 229.1(1)
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    229.1(2) Coming into force
    
    s. 229.1(2)
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  General
  
  s. 230
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    230(1) Records and books
    
    s. 230(1)
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    230(2) Records and books
    
    s. 230(2)
  - Select item
    
    230(2.1) Idem, lawyers
    
    s. 230(2.1)
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    230(3) Minister’s requirement to keep records, etc.
    
    s. 230(3)
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    230(4) Limitation period for keeping records, etc.
    
    s. 230(4)
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    230(4.1) Electronic records
    
    s. 230(4.1)
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    230(4.2) Exemptions
    
    s. 230(4.2)
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    230(5) Exception where no return filed
    
    s. 230(5)
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    230(6) Exception where objection or appeal
    
    s. 230(6)
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    230(7) Exception where demand by Minister
    
    s. 230(7)
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    230(8) Permission for earlier disposal
    
    s. 230(8)
  - Select item
    
    230.1 Records re monetary contributions - Canada Elections Act
    
    s. 230.1
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    230.1(2) Information Return
    
    s. 230.1(2)
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    230.1(3) Application of subsections 230(3) to (8)
    
    s. 230.1(3)
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    231 Definitions
    
    s. 231
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    231.1(1) Information gathering
    
    s. 231.1(1)
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    231.1(3) Application
    
    s. 231.1(3)
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    231.2(1) Requirement to provide documents or information
    
    s. 231.2(1)
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    231.2(1.1) Notice
    
    s. 231.2(1.1)
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    231.2(2) Unnamed persons
    
    s. 231.2(2)
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    231.2(3) Judicial authorization
    
    s. 231.2(3)
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    231.3(1) Search warrant
    
    s. 231.3(1)
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    231.3(2) Evidence in support of application
    
    s. 231.3(2)
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    231.3(3) Evidence
    
    s. 231.3(3)
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    231.3(4) Contents of warrant
    
    s. 231.3(4)
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    231.3(5) Seizure of document
    
    s. 231.3(5)
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    231.3(6) Retention of things seized
    
    s. 231.3(6)
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    231.3(7) Return of things seized
    
    s. 231.3(7)
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    231.3(8) Access and copies
    
    s. 231.3(8)
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    231.31 Warrant under Criminal Code
    
    s. 231.31
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    231.31(2) Video surveillance not authorized
    
    s. 231.31(2)
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    231.32(1) Things seized
    
    s. 231.32(1)
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    231.32(2) Restitution of things seized and report
    
    s. 231.32(2)
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    231.4(1) Inquiry
    
    s. 231.4(1)
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    231.4(2) Appointment of hearing officer
    
    s. 231.4(2)
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    231.4(3) Powers of hearing officer
    
    s. 231.4(3)
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    231.4(4) When powers to be exercised
    
    s. 231.4(4)
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    231.4(5) Rights of witness at inquiry
    
    s. 231.4(5)
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    231.4(6) Rights of person whose affairs are investigated
    
    s. 231.4(6)
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    231.5(1) Copies
    
    s. 231.5(1)
  - Select item
    
    231.5(2) Compliance
    
    s. 231.5(2)
  - Select item
    
    231.6 Definition of foreign-based information or document
    
    s. 231.6
  - Select item
    
    231.6(2) Requirement to provide foreign-based information
    
    s. 231.6(2)
  - Select item
    
    231.6(3) Notice
    
    s. 231.6(3)
  - Select item
    
    231.6(3.1) Notice
    
    s. 231.6(3.1)
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    231.6(4) Review of foreign information requirement
    
    s. 231.6(4)
  - Select item
    
    231.6(5) Powers on review
    
    s. 231.6(5)
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    231.6(6) Unreasonableness
    
    s. 231.6(6)
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    231.6(7) Time period not to count
    
    s. 231.6(7)
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    231.6(8) Consequence of failure
    
    s. 231.6(8)
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    231.7(1) Compliance order
    
    s. 231.7(1)
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    231.7(2) Notice required
    
    s. 231.7(2)
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    231.7(3) Judge may impose conditions
    
    s. 231.7(3)
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    231.7(4) Contempt of court
    
    s. 231.7(4)
  - Select item
    
    231.7(5) Appeal
    
    s. 231.7(5)
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    231.8 Time period not to count
    
    s. 231.8
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    232(1) Definitions
    
    s. 232(1)
  - Select item
    
    232(2) Solicitor-client privilege defence
    
    s. 232(2)
  - Select item
    
    232(3) Seizure of certain documents where privilege claimed
    
    s. 232(3)
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    232(3.1) Examination of certain documents where privilege claimed
    
    s. 232(3.1)
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    232(4) Application to judge
    
    s. 232(4)
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    232(5) Disposition of application
    
    s. 232(5)
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    232(6) Order to deliver or make available
    
    s. 232(6)
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    232(7) Delivery by custodian
    
    s. 232(7)
  - Select item
    
    232(8) Continuation by another judge
    
    s. 232(8)
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    232(9) Costs
    
    s. 232(9)
  - Select item
    
    232(10) Directions
    
    s. 232(10)
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    232(11) Prohibition
    
    s. 232(11)
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    232(12) Idem
    
    s. 232(12)
  - Select item
    
    232(13) Authority to make copies
    
    s. 232(13)
  - Select item
    
    232(14) Waiver of claim of privilege
    
    s. 232(14)
  - Select item
    
    232(15) Compliance
    
    s. 232(15)
  - Select item
    
    233(1) Information return
    
    s. 233(1)
  - Select item
    
    233(2) Partnerships
    
    s. 233(2)
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    233(3) Application to members of partnerships
    
    s. 233(3)
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    233.1(1) Definitions
    
    s. 233.1(1)
  - Select item
    
    233.1(2) Reporting person’s information return
    
    s. 233.1(2)
  - Select item
    
    233.1(3) Reporting partnership’s information return
    
    s. 233.1(3)
  - Select item
    
    233.1(4) De minimis exception
    
    s. 233.1(4)
  - Select item
    
    233.1(5) Deemed member of partnership
    
    s. 233.1(5)
  - Select item
    
    233.2(1) Definitions
    
    s. 233.2(1)
  - Select item
    
    233.2(2) Rule of application
    
    s. 233.2(2)
  - Select item
    
    233.2(4) Filing information on foreign trusts
    
    s. 233.2(4)
  - Select item
    
    233.2(4.1) Similar arrangements
    
    s. 233.2(4.1)
  - Select item
    
    233.2(5) Joint filing
    
    s. 233.2(5)
  - Select item
    
    233.3(1) Definitions
    
    s. 233.3(1)
  - Select item
    
    233.3(2) Application to members of partnerships
    
    s. 233.3(2)
  - Select item
    
    233.3(3) Returns respecting foreign property
    
    s. 233.3(3)
  - Select item
    
    233.4(1) Reporting entity
    
    s. 233.4(1)
  - Select item
    
    233.4(2) Rules of application
    
    s. 233.4(2)
  - Select item
    
    233.4(3) Application to members of partnerships
    
    s. 233.4(3)
  - Select item
    
    233.4(4) Returns respecting foreign affiliates
    
    s. 233.4(4)
  - Select item
    
    233.5 Due diligence exception
    
    s. 233.5
  - Select item
    
    233.6(1) Returns respecting distributions from non-resident trusts
    
    s. 233.6(1)
  - Select item
    
    233.6(2) Excluded trust defined
    
    s. 233.6(2)
  - Select item
    
    233.7 Exception for first-year residents
    
    s. 233.7
  - Select item
    
    233.8(1) Country-by-country report — definitions
    
    s. 233.8(1)
  - Select item
    
    233.8(2) Determination of residence — ultimate parent entity
    
    s. 233.8(2)
  - Select item
    
    233.8(3) Filing obligations
    
    s. 233.8(3)
  - Select item
    
    233.8(4) Designation for multiple constituent entities
    
    s. 233.8(4)
  - Select item
    
    233.8(5) Surrogate filing
    
    s. 233.8(5)
  - Select item
    
    233.8(6) Time for filing
    
    s. 233.8(6)
  - Select item
    
    234(1) Ownership certificates
    
    s. 234(1)
  - Select item
    
    234(2) Idem
    
    s. 234(2)
  - Select item
    
    234(3) Idem
    
    s. 234(3)
  - Select item
    
    235 Penalty for failing to file corporate returns
    
    s. 235
  - Select item
    
    236 Execution of documents by corporations
    
    s. 236
  - Select item
    
    237(1) Social Insurance Number
    
    s. 237(1)
  - Select item
    
    237(1.1) Production of number
    
    s. 237(1.1)
  - Select item
    
    237(1.2) Designated number
    
    s. 237(1.2)
  - Select item
    
    237(2) Number required in information returns
    
    s. 237(2)
  - Select item
    
    237(3) Authority to communicate number
    
    s. 237(3)
  - Select item
    
    237(4) Authority to communicate number
    
    s. 237(4)
  - Select item
    
    237.1(1) Definitions
    
    s. 237.1(1)
  - Select item
    
    237.1(2) Application
    
    s. 237.1(2)
  - Select item
    
    237.1(3) Identification
    
    s. 237.1(3)
  - Select item
    
    237.1(4) Sales prohibited
    
    s. 237.1(4)
  - Select item
    
    237.1(5) Providing tax shelter number
    
    s. 237.1(5)
  - Select item
    
    237.1(6) Deductions and claims disallowed
    
    s. 237.1(6)
  - Select item
    
    237.1(6.1) Deductions and claims disallowed
    
    s. 237.1(6.1)
  - Select item
    
    237.1(6.2) Assessments
    
    s. 237.1(6.2)
  - Select item
    
    237.1(7) Information return
    
    s. 237.1(7)
  - Select item
    
    237.1(7.1) Time for filing return
    
    s. 237.1(7.1)
  - Select item
    
    237.1(7.2) Time for filing — special case
    
    s. 237.1(7.2)
  - Select item
    
    237.1(7.3) Copies to be provided
    
    s. 237.1(7.3)
  - Select item
    
    237.1(7.4) Penalty
    
    s. 237.1(7.4)
  - Select item
    
    237.1(7.5) Penalty
    
    s. 237.1(7.5)
  - Select item
    
    237.1(8) Application of ss. 231 to 231.3
    
    s. 237.1(8)
  - Select item
    
    237.2 Application of s. 237.1
    
    s. 237.2
  - Select item
    
    237.3(1) Definitions
    
    s. 237.3(1)
  - Select item
    
    237.3(2) Application
    
    s. 237.3(2)
  - Select item
    
    237.3(3) Clarification of reporting transactions in series
    
    s. 237.3(3)
  - Select item
    
    237.3(4) Clerical or secretarial services
    
    s. 237.3(4)
  - Select item
    
    237.3(5) Time for filing return
    
    s. 237.3(5)
  - Select item
    
    237.3(6) Tax benefits disallowed
    
    s. 237.3(6)
  - Select item
    
    237.3(7) Assessments
    
    s. 237.3(7)
  - Select item
    
    237.3(8) Penalty
    
    s. 237.3(8)
  - Select item
    
    237.3(8.1) Penalty – deeming rule
    
    s. 237.3(8.1)
  - Select item
    
    237.3(8.2) Carrying value
    
    s. 237.3(8.2)
  - Select item
    
    237.3(11) Due diligence
    
    s. 237.3(11)
  - Select item
    
    237.3(12) Reporting not an admission
    
    s. 237.3(12)
  - Select item
    
    237.3(12.1) Optional disclosure — GAAR
    
    s. 237.3(12.1)
  - Select item
    
    237.3(12.2) Late filing — GAAR
    
    s. 237.3(12.2)
  - Select item
    
    237.3(13) Application of sections 231 to 231.3
    
    s. 237.3(13)
  - Select item
    
    237.3(14) Tax shelters and flow-through shares
    
    s. 237.3(14)
  - Select item
    
    237.3(15) Tax shelters and flow-through shares — penalty
    
    s. 237.3(15)
  - Select item
    
    237.3(16) Anti-avoidance
    
    s. 237.3(16)
  - Select item
    
    237.3(17) Solicitor-client privilege
    
    s. 237.3(17)
  - Select item
    
    237.4(1) Definitions
    
    s. 237.4(1)
  - Select item
    
    237.4(2) Interpretation – substantially similar
    
    s. 237.4(2)
  - Select item
    
    237.4(3) Designation of notifiable transactions
    
    s. 237.4(3)
  - Select item
    
    237.4(4) Requirement to file return
    
    s. 237.4(4)
  - Select item
    
    237.4(5) Application
    
    s. 237.4(5)
  - Select item
    
    237.4(6) Due diligence
    
    s. 237.4(6)
  - Select item
    
    237.4(7) Reasonable expectation to know
    
    s. 237.4(7)
  - Select item
    
    237.4(8) Clerical or secretarial services
    
    s. 237.4(8)
  - Select item
    
    237.4(9) Time for filing return
    
    s. 237.4(9)
  - Select item
    
    237.4(10) Clarification of reporting transactions in series
    
    s. 237.4(10)
  - Select item
    
    237.4(11) Assessments
    
    s. 237.4(11)
  - Select item
    
    237.4(12) Penalty
    
    s. 237.4(12)
  - Select item
    
    237.4(13) Penalty – deeming rule
    
    s. 237.4(13)
  - Select item
    
    237.4(14) Penalty – non-application
    
    s. 237.4(14)
  - Select item
    
    237.4(15) Carrying value
    
    s. 237.4(15)
  - Select item
    
    237.4(16) Return – not an admission
    
    s. 237.4(16)
  - Select item
    
    237.4(17) Application of sections 231 to 231.3
    
    s. 237.4(17)
  - Select item
    
    237.4(18) Solicitor-client privilege
    
    s. 237.4(18)
  - Select item
    
    237.5(1) Definitions
    
    s. 237.5(1)
  - Select item
    
    237.5(2) Filing requirement
    
    s. 237.5(2)
  - Select item
    
    237.5(3) Filing requirement – deadline
    
    s. 237.5(3)
  - Select item
    
    237.5(4) Assessments
    
    s. 237.5(4)
  - Select item
    
    237.5(5) Penalty
    
    s. 237.5(5)
  - Select item
    
    237.5(6) Due diligence
    
    s. 237.5(6)
  - Select item
    
    237.5(7) Return – not an admission
    
    s. 237.5(7)
  - Select item
    
    237.5(8) Application of sections 231 to 231.3
    
    s. 237.5(8)
  - Select item
    
    237.5(9) Carrying value
    
    s. 237.5(9)
- Select item
  
  Offences and Punishment
  
  s. 238
  - Select item
    
    238(1) Offences and punishment
    
    s. 238(1)
  - Select item
    
    238(2) Compliance orders
    
    s. 238(2)
  - Select item
    
    238(3) Saving
    
    s. 238(3)
  - Select item
    
    239(1) Other offences and punishment
    
    s. 239(1)
  - Select item
    
    239(1.1) Offenses re refunds and credits
    
    s. 239(1.1)
  - Select item
    
    239(2) Prosecution on indictment
    
    s. 239(2)
  - Select item
    
    239(2.1) Providing incorrect tax shelter identification number
    
    s. 239(2.1)
  - Select item
    
    239(2.2) Offence with respect to confidential information
    
    s. 239(2.2)
  - Select item
    
    239(2.21) Idem
    
    s. 239(2.21)
  - Select item
    
    239(2.22) Definitions
    
    s. 239(2.22)
  - Select item
    
    239(2.3) Offence with respect to an identification number
    
    s. 239(2.3)
  - Select item
    
    239(3) Penalty on conviction
    
    s. 239(3)
  - Select item
    
    239(4) Stay of appeal
    
    s. 239(4)
  - Select item
    
    239(5) Offence and punishment without reference to subsection 120(2.2)
    
    s. 239(5)
  - Select item
    
    239.1(1) Definitions
    
    s. 239.1(1)
  - Select item
    
    239.1(2) Offences
    
    s. 239.1(2)
  - Select item
    
    239.1(3) Prosecution on indictment
    
    s. 239.1(3)
  - Select item
    
    239.1(4) Penalty on conviction
    
    s. 239.1(4)
  - Select item
    
    239.1(5) Stay of appeal
    
    s. 239.1(5)
  - Select item
    
    240 Definition of taxable obligation and non-taxable obligation
    
    s. 240
  - Select item
    
    240(2) Interest coupon to be identified in prescribed manner — offence and punishment
    
    s. 240(2)
  - Select item
    
    241(1) Provision of information
    
    s. 241(1)
  - Select item
    
    241(2) Evidence relating to taxpayer information
    
    s. 241(2)
  - Select item
    
    241(3) Communication where proceedings have been commenced
    
    s. 241(3)
  - Select item
    
    241(3.1) Circumstances involving danger
    
    s. 241(3.1)
  - Select item
    
    241(3.2) Certain qualified donees
    
    s. 241(3.2)
  - Select item
    
    241(3.3) Information may be communicated
    
    s. 241(3.3)
  - Select item
    
    241(3.4) Information may be communicated
    
    s. 241(3.4)
  - Select item
    
    241(3.41) Clean economy tax credits
    
    s. 241(3.41)
  - Select item
    
    241(3.5) Information may be communicated
    
    s. 241(3.5)
  - Select item
    
    241(4) Where taxpayer information may be disclosed
    
    s. 241(4)
  - Select item
    
    241(4.1) Measures to prevent unauthorized use or disclosure
    
    s. 241(4.1)
  - Select item
    
    241(5) Disclosure to taxpayer or on consent
    
    s. 241(5)
  - Select item
    
    241(6) Appeal from order or direction
    
    s. 241(6)
  - Select item
    
    241(7) Disposition of appeal
    
    s. 241(7)
  - Select item
    
    241(8) Stay of order or direction
    
    s. 241(8)
  - Select item
    
    241(9) Threats to security
    
    s. 241(9)
  - Select item
    
    241(9.1) Threats to security
    
    s. 241(9.1)
  - Select item
    
    241(9.2) Restrictions on information sharing
    
    s. 241(9.2)
  - Select item
    
    241(9.3) Public disclosure
    
    s. 241(9.3)
  - Select item
    
    241(9.4) Public disclosure by representative of government entity
    
    s. 241(9.4)
  - Select item
    
    241(9.5) Serious offences
    
    s. 241(9.5)
  - Select item
    
    241(10) Definitions
    
    s. 241(10)
  - Select item
    
    241(11) References to “this Act”
    
    s. 241(11)
  - Select item
    
    242 Officers, etc., of corporations
    
    s. 242
  - Select item
    
    243 Power to decrease punishment
    
    s. 243
- Select item
  
  Procedure and Evidence
  
  s. 244
  - Select item
    
    244(1) Information or complaint
    
    s. 244(1)
  - Select item
    
    244(2) Two or more offences
    
    s. 244(2)
  - Select item
    
    244(3) Venue
    
    s. 244(3)
  - Select item
    
    244(4) Limitation period
    
    s. 244(4)
  - Select item
    
    244(5) Proof of service by mail
    
    s. 244(5)
  - Select item
    
    244(6) Proof of personal service
    
    s. 244(6)
  - Select item
    
    244(6.1) Proof of electronic delivery
    
    s. 244(6.1)
  - Select item
    
    244(7) Proof of failure to comply
    
    s. 244(7)
  - Select item
    
    244(8) Proof of time of compliance
    
    s. 244(8)
  - Select item
    
    244(9) Proof of documents
    
    s. 244(9)
  - Select item
    
    244(10) Proof of no appeal
    
    s. 244(10)
  - Select item
    
    244(11) Presumption
    
    s. 244(11)
  - Select item
    
    244(12) Judicial notice
    
    s. 244(12)
  - Select item
    
    244(13) Proof of documents
    
    s. 244(13)
  - Select item
    
    244(14) Mailing or sending date
    
    s. 244(14)
  - Select item
    
    244(14.1) Date when electronic notice sent
    
    s. 244(14.1)
  - Select item
    
    244(14.2) Date when electronic notice sent — My Business Account
    
    s. 244(14.2)
  - Select item
    
    244(15) Date when assessment made
    
    s. 244(15)
  - Select item
    
    244(16) Forms prescribed or authorized
    
    s. 244(16)
  - Select item
    
    244(17) Proof of return in prosecution for offence
    
    s. 244(17)
  - Select item
    
    244(18) Idem, in proceedings under Division J of Part I
    
    s. 244(18)
  - Select item
    
    244(19) Proof of statement of non-receipt
    
    s. 244(19)
  - Select item
    
    244(20) Members of partnerships
    
    s. 244(20)
  - Select item
    
    244(21) Proof of return filed
    
    s. 244(21)
  - Select item
    
    244(22) Filing of information returns
    
    s. 244(22)
Select item

PART XV.1 — Reporting of Electronic Funds Transfer

s. 244.1
- Select item
  
  244.1 Definitions
  
  s. 244.1
- Select item
  
  244.2(1) Electronic funds transfer
  
  s. 244.2(1)
- Select item
  
  244.2(2) Transfer within Canada
  
  s. 244.2(2)
- Select item
  
  244.2(3) Intermediary
  
  s. 244.2(3)
- Select item
  
  244.2(4) Transfer conducted by agent
  
  s. 244.2(4)
- Select item
  
  244.2(5) Entities outside Canada
  
  s. 244.2(5)
- Select item
  
  244.3 Casino
  
  s. 244.3
- Select item
  
  244.4(1) Single transaction
  
  s. 244.4(1)
- Select item
  
  244.4(2) Exception
  
  s. 244.4(2)
- Select item
  
  244.5 Foreign currency
  
  s. 244.5
- Select item
  
  244.6 Filing of return
  
  s. 244.6
- Select item
  
  244.7(1) Record keeping
  
  s. 244.7(1)
- Select item
  
  244.7(2) Form of records
  
  s. 244.7(2)
- Select item
  
  244.7(3) Retention of records
  
  s. 244.7(3)
Select item

PART XVI — Tax Avoidance

s. 245
- Select item
  
  245 Preamble
  
  s. 245
- Select item
  
  245(1) Definitions
  
  s. 245(1)
- Select item
  
  245(2) General anti-avoidance provision
  
  s. 245(2)
- Select item
  
  245(3) Avoidance transaction
  
  s. 245(3)
- Select item
  
  245(4) Application of subsection (2)
  
  s. 245(4)
- Select item
  
  245(4.1) Economic substance — effect
  
  s. 245(4.1)
- Select item
  
  245(4.2) Economic substance — meaning
  
  s. 245(4.2)
- Select item
  
  245(5) Determination of tax consequences
  
  s. 245(5)
- Select item
  
  245(5.1) Penalty
  
  s. 245(5.1)
- Select item
  
  245(5.2) Penalty — exception
  
  s. 245(5.2)
- Select item
  
  245(5.3) Provisions applicable
  
  s. 245(5.3)
- Select item
  
  245(6) Request for adjustments
  
  s. 245(6)
- Select item
  
  245(7) Exception
  
  s. 245(7)
- Select item
  
  245(8) Duties of Minister
  
  s. 245(8)
- Select item
  
  246(1) Benefit conferred on a person
  
  s. 246(1)
- Select item
  
  246(2) Arm’s length
  
  s. 246(2)
Select item

PART XVI.1 — Transfer Pricing

s. 247
- Select item
  
  247(1) Definitions
  
  s. 247(1)
- Select item
  
  247(2) Transfer pricing adjustment
  
  s. 247(2)
- Select item
  
  247(2.1) Ordering
  
  s. 247(2.1)
- Select item
  
  247(3) Penalty
  
  s. 247(3)
- Select item
  
  247(4) Contemporaneous documentation
  
  s. 247(4)
- Select item
  
  247(5) Partner’s gross revenue
  
  s. 247(5)
- Select item
  
  247(6) Deemed member of partnership
  
  s. 247(6)
- Select item
  
  247(7) Exclusion for loans to certain controlled foreign affiliates
  
  s. 247(7)
- Select item
  
  247(7.1) Exclusion — certain guarantees
  
  s. 247(7.1)
- Select item
  
  247(9) Anti-avoidance
  
  s. 247(9)
- Select item
  
  247(10) No adjustment unless appropriate
  
  s. 247(10)
- Select item
  
  247(11) Provisions applicable to Part
  
  s. 247(11)
- Select item
  
  247(12) Deemed dividends to non-residents
  
  s. 247(12)
- Select item
  
  247(13) Repatriation
  
  s. 247(13)
- Select item
  
  247(14) Repatriation — interest
  
  s. 247(14)
- Select item
  
  247(15) Non-application of provisions
  
  s. 247(15)
Select item

PART XVII — Interpretation

s. 248
- Select item
  
  248(1) Definitions
  
  s. 248(1)
- Select item
  
  248(1.1) Non-disposition before December 24, 1998
  
  s. 248(1.1)
- Select item
  
  248(2) Tax payable
  
  s. 248(2)
- Select item
  
  248(3) Property subject to certain Quebec institutions and arrangements
  
  s. 248(3)
- Select item
  
  248(3.1) Gift of bare ownership of immovables
  
  s. 248(3.1)
- Select item
  
  248(3.2) Qualifying arrangement
  
  s. 248(3.2)
- Select item
  
  248(4) Interest in real property
  
  s. 248(4)
- Select item
  
  248(4.1) Real right in immovables
  
  s. 248(4.1)
- Select item
  
  248(5) Substituted property
  
  s. 248(5)
- Select item
  
  248(6) “Class” of shares issued in series
  
  s. 248(6)
- Select item
  
  248(7) Receipt of things mailed
  
  s. 248(7)
- Select item
  
  248(8) Occurrences as a consequence of death
  
  s. 248(8)
- Select item
  
  248(9) Definitions
  
  s. 248(9)
- Select item
  
  248(9.1) How trust created
  
  s. 248(9.1)
- Select item
  
  248(9.2) Vested indefeasibly
  
  s. 248(9.2)
- Select item
  
  248(10) Series of transactions
  
  s. 248(10)
- Select item
  
  248(11) Compound interest
  
  s. 248(11)
- Select item
  
  248(12) Identical properties
  
  s. 248(12)
- Select item
  
  248(13) Interests in trusts and partnerships
  
  s. 248(13)
- Select item
  
  248(14) Related corporations
  
  s. 248(14)
- Select item
  
  248(15) Goods and services tax — change of use
  
  s. 248(15)
- Select item
  
  248(16) Goods and services tax — input tax credit and rebate
  
  s. 248(16)
- Select item
  
  248(16.1) Quebec input tax refund and rebate
  
  s. 248(16.1)
- Select item
  
  248(17) Application of subsection (16) to certain vehicles and aircraft
  
  s. 248(17)
- Select item
  
  248(17.1) Application of subsection (16.1) to certain vehicles and aircraft
  
  s. 248(17.1)
- Select item
  
  248(17.2) Input tax credit on assessment
  
  s. 248(17.2)
- Select item
  
  248(17.3) Quebec input tax refund on assessment
  
  s. 248(17.3)
- Select item
  
  248(18) Goods and services tax — repayment of input tax credit
  
  s. 248(18)
- Select item
  
  248(18.1) Repayment of Quebec input tax refund
  
  s. 248(18.1)
- Select item
  
  248(19) When property available for use
  
  s. 248(19)
- Select item
  
  248(20) Partition of property
  
  s. 248(20)
- Select item
  
  248(21) Subdivision of property
  
  s. 248(21)
- Select item
  
  248(22) Matrimonial regimes
  
  s. 248(22)
- Select item
  
  248(23) Dissolution of a matrimonial regime
  
  s. 248(23)
- Select item
  
  248(23.1) Transfers after death
  
  s. 248(23.1)
- Select item
  
  248(24) Accounting methods
  
  s. 248(24)
- Select item
  
  248(25) Beneficially interested
  
  s. 248(25)
- Select item
  
  248(25.1) Trust-to-trust transfers
  
  s. 248(25.1)
- Select item
  
  248(25.2) Trusts to ensure obligations fulfilled
  
  s. 248(25.2)
- Select item
  
  248(25.3) Cost of trust interest
  
  s. 248(25.3)
- Select item
  
  248(25.4) Where acquisition by another of right to enforce
  
  s. 248(25.4)
- Select item
  
  248(26) Debt obligations
  
  s. 248(26)
- Select item
  
  248(27) Parts of debt obligations
  
  s. 248(27)
- Select item
  
  248(28) Limitation respecting inclusions, deductions and tax credits
  
  s. 248(28)
- Select item
  
  248(29) Farming or fishing business
  
  s. 248(29)
- Select item
  
  248(30) Intention to give
  
  s. 248(30)
- Select item
  
  248(31) Eligible amount of gift or monetary contribution
  
  s. 248(31)
- Select item
  
  248(32) Amount of advantage
  
  s. 248(32)
- Select item
  
  248(33) Cost of property acquired by donor
  
  s. 248(33)
- Select item
  
  248(34) Repayment of limited-recourse debt
  
  s. 248(34)
- Select item
  
  248(35) Deemed fair market value
  
  s. 248(35)
- Select item
  
  248(36) Non-arm’s length transaction
  
  s. 248(36)
- Select item
  
  248(37) Non-application of subsection (35)
  
  s. 248(37)
- Select item
  
  248(38) Artificial transactions
  
  s. 248(38)
- Select item
  
  248(39) Substantive gift
  
  s. 248(39)
- Select item
  
  248(40) Inter-charity gifts
  
  s. 248(40)
- Select item
  
  248(41) Information not provided
  
  s. 248(41)
- Select item
  
  248(42) Synthetic equity arrangements — disaggregation
  
  s. 248(42)
- Select item
  
  248(43) Substantive CCPC — anti-avoidance
  
  s. 248(43)
- Select item
  
  249 Definition of taxation year
  
  s. 249
- Select item
  
  249(1.1) References to calendar year
  
  s. 249(1.1)
- Select item
  
  249(2) References to certain taxation years and fiscal periods
  
  s. 249(2)
- Select item
  
  249(3) Fiscal period exceeding 365 days
  
  s. 249(3)
- Select item
  
  249(3.1) Year end on status change
  
  s. 249(3.1)
- Select item
  
  249(4) Loss restriction event — year end
  
  s. 249(4)
- Select item
  
  249(4.1) Trust transition from graduated rate estate
  
  s. 249(4.1)
- Select item
  
  249(5) Graduated rate estate
  
  s. 249(5)
- Select item
  
  249.1 Definition of fiscal period
  
  s. 249.1
- Select item
  
  249.1(2) Not a member of a partnership
  
  s. 249.1(2)
- Select item
  
  249.1(3) Subsequent fiscal periods
  
  s. 249.1(3)
- Select item
  
  249.1(4) Alternative method
  
  s. 249.1(4)
- Select item
  
  249.1(5) Alternative method not applicable to tax shelter investments
  
  s. 249.1(5)
- Select item
  
  249.1(6) Revocation of election
  
  s. 249.1(6)
- Select item
  
  249.1(7) Change of fiscal period
  
  s. 249.1(7)
- Select item
  
  249.1(8) Single-tier fiscal period alignment
  
  s. 249.1(8)
- Select item
  
  249.1(9) Multi-tier fiscal period alignment — one-time election
  
  s. 249.1(9)
- Select item
  
  249.1(9.1) When subsection (9) ceases to apply
  
  s. 249.1(9.1)
- Select item
  
  249.1(10) Conditions to align a partnership fiscal period
  
  s. 249.1(10)
- Select item
  
  249.1(11) Deemed multi-tier alignment election
  
  s. 249.1(11)
- Select item
  
  250(1) Person deemed resident
  
  s. 250(1)
- Select item
  
  250(2) Idem
  
  s. 250(2)
- Select item
  
  250(3) Ordinarily resident
  
  s. 250(3)
- Select item
  
  250(4) Corporation deemed resident
  
  s. 250(4)
- Select item
  
  250(5) Deemed non-resident
  
  s. 250(5)
- Select item
  
  250(5.1) Continued corporation
  
  s. 250(5.1)
- Select item
  
  250(6) Residence of international shipping corporation
  
  s. 250(6)
- Select item
  
  250(6.01) Partner’s gross revenue
  
  s. 250(6.01)
- Select item
  
  250(6.02) Service providers
  
  s. 250(6.02)
- Select item
  
  250(6.03) Service providers
  
  s. 250(6.03)
- Select item
  
  250(6.04) Definitions
  
  s. 250(6.04)
- Select item
  
  250(6.05) Holdings in eligible entities
  
  s. 250(6.05)
- Select item
  
  250(6.1) Residence of inter vivos trusts
  
  s. 250(6.1)
- Select item
  
  250.1 Non-resident person’s taxation year and income
  
  s. 250.1
- Select item
  
  251(1) Arm’s length
  
  s. 251(1)
- Select item
  
  251(2) Definition of related persons
  
  s. 251(2)
- Select item
  
  251(3) Corporations related through a third corporation
  
  s. 251(3)
- Select item
  
  251(3.1) Relation where amalgamation or merger
  
  s. 251(3.1)
- Select item
  
  251(3.2) Amalgamation of related corporations
  
  s. 251(3.2)
- Select item
  
  251(4) Definitions concerning groups
  
  s. 251(4)
- Select item
  
  251(5) Control by related groups, options, etc.
  
  s. 251(5)
- Select item
  
  251(6) Blood relationship, etc.
  
  s. 251(6)
- Select item
  
  251.1 Definition of affiliated persons
  
  s. 251.1
- Select item
  
  251.1(2) Affiliation where amalgamation or merger
  
  s. 251.1(2)
- Select item
  
  251.1(3) Definitions
  
  s. 251.1(3)
- Select item
  
  251.1(4) Interpretation
  
  s. 251.1(4)
- Select item
  
  251.2(1) Definitions
  
  s. 251.2(1)
- Select item
  
  251.2(2) Loss restriction event
  
  s. 251.2(2)
- Select item
  
  251.2(3) Trusts — exceptions
  
  s. 251.2(3)
- Select item
  
  251.2(4) Trusts — additional cases
  
  s. 251.2(4)
- Select item
  
  251.2(5) Trusts — special rules of application
  
  s. 251.2(5)
- Select item
  
  251.2(6) Trusts — time of day
  
  s. 251.2(6)
- Select item
  
  251.2(7) Filing and other deadlines
  
  s. 251.2(7)
- Select item
  
  252 Extended meaning of child
  
  s. 252
- Select item
  
  252(2) Relationships
  
  s. 252(2)
- Select item
  
  252(3) Extended meaning of spouse and former spouse
  
  s. 252(3)
- Select item
  
  252.1 Union employer
  
  s. 252.1
- Select item
  
  253 Extended meaning of carrying on business
  
  s. 253
- Select item
  
  253.1(1) Investments in limited partnerships
  
  s. 253.1(1)
- Select item
  
  253.1(2) Investments in limited partnerships
  
  s. 253.1(2)
- Select item
  
  254 Contract under pension plan
  
  s. 254
- Select item
  
  255
  
  s. 255
- Select item
  
  256(1) Associated corporations
  
  s. 256(1)
- Select item
  
  256(1.1) Definition of specified class
  
  s. 256(1.1)
- Select item
  
  256(1.2) Control, etc.
  
  s. 256(1.2)
- Select item
  
  256(1.3) Parent deemed to own shares
  
  s. 256(1.3)
- Select item
  
  256(1.4) Options and rights
  
  s. 256(1.4)
- Select item
  
  256(1.5) Person related to himself, herself or itself
  
  s. 256(1.5)
- Select item
  
  256(1.6) Exception
  
  s. 256(1.6)
- Select item
  
  256(2) Corporations associated through a third corporation
  
  s. 256(2)
- Select item
  
  256(2.1) Anti-avoidance
  
  s. 256(2.1)
- Select item
  
  256(3) Saving provision
  
  s. 256(3)
- Select item
  
  256(4) Saving provision
  
  s. 256(4)
- Select item
  
  256(5) Idem
  
  s. 256(5)
- Select item
  
  256(5.1) Control in fact
  
  s. 256(5.1)
- Select item
  
  256(5.11) Factual control — interpretation
  
  s. 256(5.11)
- Select item
  
  256(6) Idem
  
  s. 256(6)
- Select item
  
  256(6.1) Simultaneous control
  
  s. 256(6.1)
- Select item
  
  256(6.2) Application to control in fact
  
  s. 256(6.2)
- Select item
  
  256(7) Acquiring control
  
  s. 256(7)
- Select item
  
  256(8) Deemed exercise of right
  
  s. 256(8)
- Select item
  
  256(8.1) Corporations without share capital
  
  s. 256(8.1)
- Select item
  
  256(9) Date of acquisition of control
  
  s. 256(9)
- Select item
  
  256.1(1) Definitions
  
  s. 256.1(1)
- Select item
  
  256.1(2) Application of subsection (3)
  
  s. 256.1(2)
- Select item
  
  256.1(3) Deemed acquisition of control
  
  s. 256.1(3)
- Select item
  
  256.1(4) Special rules
  
  s. 256.1(4)
- Select item
  
  256.1(5) Deeming rules — if share value nil
  
  s. 256.1(5)
- Select item
  
  256.1(6) Deemed acquisition of control
  
  s. 256.1(6)
- Select item
  
  257 Negative amounts
  
  s. 257
- Select item
  
  258(2) Deemed dividend on term preferred share
  
  s. 258(2)
- Select item
  
  258(3) Deemed interest on preferred shares
  
  s. 258(3)
- Select item
  
  258(4) Exception
  
  s. 258(4)
- Select item
  
  258(5) Deemed interest on certain shares
  
  s. 258(5)
- Select item
  
  258(6) Exception
  
  s. 258(6)
- Select item
  
  259(1) Proportional holdings in trust property
  
  s. 259(1)
- Select item
  
  259(3) Election
  
  s. 259(3)
- Select item
  
  259(4) Requirement to provide information
  
  s. 259(4)
- Select item
  
  259(5) Definitions
  
  s. 259(5)
- Select item
  
  260(1) Definitions
  
  s. 260(1)
- Select item
  
  260(1.1) Eligible dividend
  
  s. 260(1.1)
- Select item
  
  260(1.2) References — borrower and lender
  
  s. 260(1.2)
- Select item
  
  260(2) Non-disposition
  
  s. 260(2)
- Select item
  
  260(3) Disposition of right
  
  s. 260(3)
- Select item
  
  260(4) Idem
  
  s. 260(4)
- Select item
  
  260(5) Where subsection (5.1) applies
  
  s. 260(5)
- Select item
  
  260(5.1) Deemed character of compensation payments
  
  s. 260(5.1)
- Select item
  
  260(6) Deductibility
  
  s. 260(6)
- Select item
  
  260(6.1) Deductible amount
  
  s. 260(6.1)
- Select item
  
  260(6.2) Deductible amount for registered securities dealer
  
  s. 260(6.2)
- Select item
  
  260(6.3) Subsections 112(2.01) and (2.3) — ordering
  
  s. 260(6.3)
- Select item
  
  260(7) Dividend refund
  
  s. 260(7)
- Select item
  
  260(8) Non-resident withholding tax
  
  s. 260(8)
- Select item
  
  260(8.1) Deemed fee for borrowed security
  
  s. 260(8.1)
- Select item
  
  260(8.2) Effect for tax treaties — interest
  
  s. 260(8.2)
- Select item
  
  260(8.3) Effect for tax treaties — dividend
  
  s. 260(8.3)
- Select item
  
  260(9) Restricted financial institution
  
  s. 260(9)
- Select item
  
  260(9.1) Non-arm’s length compensation payment
  
  s. 260(9.1)
- Select item
  
  260(10) Partnerships
  
  s. 260(10)
- Select item
  
  260(11) Corporate members of partnerships
  
  s. 260(11)
- Select item
  
  260(12) Individual members of partnerships
  
  s. 260(12)
- Select item
  
  261(1) Definitions
  
  s. 261(1)
- Select item
  
  261(2) Canadian currency requirement
  
  s. 261(2)
- Select item
  
  261(3) Application of subsection (5)
  
  s. 261(3)
- Select item
  
  261(4) Revocation of election
  
  s. 261(4)
- Select item
  
  261(5) Functional currency tax reporting
  
  s. 261(5)
- Select item
  
  261(6) Partnerships
  
  s. 261(6)
- Select item
  
  261(6.1) Foreign affiliates
  
  s. 261(6.1)
- Select item
  
  261(7) Converting Canadian currency amounts
  
  s. 261(7)
- Select item
  
  261(8) Converting pre-transition debts
  
  s. 261(8)
- Select item
  
  261(9) Pre-transition debts
  
  s. 261(9)
- Select item
  
  261(10) Deferred amounts relating to pre-transition debts
  
  s. 261(10)
- Select item
  
  261(10.1) Debt parking — foreign exchange
  
  s. 261(10.1)
- Select item
  
  261(11) Determination of amounts payable
  
  s. 261(11)
- Select item
  
  261(12) Application of subsections (7) and (8) to reversionary years
  
  s. 261(12)
- Select item
  
  261(13) Pre-reversion debts
  
  s. 261(13)
- Select item
  
  261(14) Deferred amounts relating to pre-reversion debts
  
  s. 261(14)
- Select item
  
  261(14.1) Debt parking — foreign exchange
  
  s. 261(14.1)
- Select item
  
  261(15) Amounts carried back
  
  s. 261(15)
- Select item
  
  261(16) Windings-up
  
  s. 261(16)
- Select item
  
  261(17) Amalgamations
  
  s. 261(17)
- Select item
  
  261(17.1) Amalgamation — deemed application of subsection (5)
  
  s. 261(17.1)
- Select item
  
  261(18) Anti-avoidance
  
  s. 261(18)
- Select item
  
  261(19) Mergers
  
  s. 261(19)
- Select item
  
  261(20) Application of subsection (21)
  
  s. 261(20)
- Select item
  
  261(21) Income, gain or loss determinations
  
  s. 261(21)
- Select item
  
  261(22) Partnership transactions
  
  s. 261(22)
- Select item
  
  262(1) Authority to designate stock exchange
  
  s. 262(1)
- Select item
  
  262(2) Revocation of designation
  
  s. 262(2)
- Select item
  
  262(3) Timing
  
  s. 262(3)
- Select item
  
  262(4) Publication
  
  s. 262(4)
- Select item
  
  262(5) Transition
  
  s. 262(5)
Select item

PART XVIII — Enhanced International Information Reporting

s. 263
- Select item
  
  263(1) Definitions
  
  s. 263(1)
- Select item
  
  263(2) Financial institution
  
  s. 263(2)
- Select item
  
  263(3) Financial account
  
  s. 263(3)
- Select item
  
  263(4) Identification number
  
  s. 263(4)
- Select item
  
  263(5) Term defined in agreement
  
  s. 263(5)
- Select item
  
  263(6) Amending instrument
  
  s. 263(6)
- Select item
  
  264(1) Designation of account
  
  s. 264(1)
- Select item
  
  264(2) U.S. reportable account
  
  s. 264(2)
- Select item
  
  264(3) Applicable rules
  
  s. 264(3)
- Select item
  
  265(1) Identification obligation — financial accounts
  
  s. 265(1)
- Select item
  
  265(2) Due diligence — general
  
  s. 265(2)
- Select item
  
  265(3) Due diligence — no designation
  
  s. 265(3)
- Select item
  
  265(4) Rules and definitions
  
  s. 265(4)
- Select item
  
  265(5) U.S. indicia
  
  s. 265(5)
- Select item
  
  265(6) Financial institution
  
  s. 265(6)
- Select item
  
  265(7) Dealer accounts
  
  s. 265(7)
- Select item
  
  265(8) Dealer accounts
  
  s. 265(8)
- Select item
  
  266(1) Reporting — U.S. reportable accounts
  
  s. 266(1)
- Select item
  
  266(2) Reporting — nonparticipating financial institutions
  
  s. 266(2)
- Select item
  
  266(3) Filing of return
  
  s. 266(3)
- Select item
  
  267(1) Record keeping
  
  s. 267(1)
- Select item
  
  267(2) Form of records
  
  s. 267(2)
- Select item
  
  267(3) Retention of records
  
  s. 267(3)
- Select item
  
  268 Anti-avoidance
  
  s. 268
- Select item
  
  269 Deemed-compliant FFI
  
  s. 269
Select item

PART XIX — Common Reporting Standard

s. 270
- Select item
  
  270(1) Definitions
  
  s. 270(1)
- Select item
  
  270(2) Interpretation
  
  s. 270(2)
- Select item
  
  270(3) Interpretation — investment entity
  
  s. 270(3)
- Select item
  
  270(4) Equity or debt interest – deeming rule
  
  s. 270(4)
- Select item
  
  271(1) General reporting requirements
  
  s. 271(1)
- Select item
  
  271(2) Currrency
  
  s. 271(2)
- Select item
  
  271(3) TIN and date of birth
  
  s. 271(3)
- Select item
  
  271(4) Exceptions
  
  s. 271(4)
- Select item
  
  272(1) General due diligence rules
  
  s. 272(1)
- Select item
  
  272(2) Timing — determination of balance or value
  
  s. 272(2)
- Select item
  
  272(3) Determination — balance or value
  
  s. 272(3)
- Select item
  
  272(4) Service provider
  
  s. 272(4)
- Select item
  
  272(5) Optional due diligence procedures
  
  s. 272(5)
- Select item
  
  272(6) Documentation of due diligence procedures
  
  s. 272(6)
- Select item
  
  273(1) Due diligence for preexisting individual accounts
  
  s. 273(1)
- Select item
  
  273(2) Lower value accounts
  
  s. 273(2)
- Select item
  
  273(3) Enhanced review procedure – high value accounts
  
  s. 273(3)
- Select item
  
  273(4) Timing of review
  
  s. 273(4)
- Select item
  
  273(5) Reportable preexisting individual accounts
  
  s. 273(5)
- Select item
  
  274(1) Due diligence – new individual accounts
  
  s. 274(1)
- Select item
  
  274(2) Determination of reportable account
  
  s. 274(2)
- Select item
  
  274(3) Requirement to obtain new self-certification
  
  s. 274(3)
- Select item
  
  275(1) Due diligence – preexisting entity accounts
  
  s. 275(1)
- Select item
  
  275(2) Application of subsection (4)
  
  s. 275(2)
- Select item
  
  275(3) Determination of reportable accounts
  
  s. 275(3)
- Select item
  
  275(4) Review procedures — preexisting entity account
  
  s. 275(4)
- Select item
  
  275(5) Timing of review
  
  s. 275(5)
- Select item
  
  275(6) Change of circumstances
  
  s. 275(6)
- Select item
  
  276 Due diligence for new entity accounts
  
  s. 276
- Select item
  
  277(1) Special due diligence rules
  
  s. 277(1)
- Select item
  
  277(2) Exception — individual beneficiary receiving death benefit
  
  s. 277(2)
- Select item
  
  277(3) Aggregation rules
  
  s. 277(3)
- Select item
  
  277(4) Dealer accounts
  
  s. 277(4)
- Select item
  
  277(5) Dealer accounts
  
  s. 277(5)
- Select item
  
  277(6) Group insurance and annuities
  
  s. 277(6)
- Select item
  
  278(1) Reporting
  
  s. 278(1)
- Select item
  
  278(2) Electronic filing
  
  s. 278(2)
- Select item
  
  279(1) Record keeping
  
  s. 279(1)
- Select item
  
  279(2) Form of records
  
  s. 279(2)
- Select item
  
  279(3) Retention of records
  
  s. 279(3)
- Select item
  
  280 Anti-avoidance
  
  s. 280
- Select item
  
  281(1) Production of TIN
  
  s. 281(1)
- Select item
  
  281(2) Confidentiality of TIN
  
  s. 281(2)
- Select item
  
  281(3) Penalty for failure to provide TIN
  
  s. 281(3)
- Select item
  
  281(4) Assessment
  
  s. 281(4)
Select item

PART XX — Reporting Rules for Digital Platform Operators

s. 282
- Select item
  
  282(1) Definitions
  
  s. 282(1)
- Select item
  
  282(2) Interpretation
  
  s. 282(2)
- Select item
  
  283(1) Excluded seller
  
  s. 283(1)
- Select item
  
  283(2) Excluded seller – entity
  
  s. 283(2)
- Select item
  
  284(1) Seller information – individual
  
  s. 284(1)
- Select item
  
  284(2) Seller information – entity
  
  s. 284(2)
- Select item
  
  284(3) Government verification services
  
  s. 284(3)
- Select item
  
  284(4) TIN collection
  
  s. 284(4)
- Select item
  
  285(1) Verification of seller information
  
  s. 285(1)
- Select item
  
  285(2) Due diligence
  
  s. 285(2)
- Select item
  
  285(3) Verifying accuracy
  
  s. 285(3)
- Select item
  
  286(1) Residence
  
  s. 286(1)
- Select item
  
  286(2) Government verification service
  
  s. 286(2)
- Select item
  
  287 Rented immovable property
  
  s. 287
- Select item
  
  288(1) Due diligence
  
  s. 288(1)
- Select item
  
  288(2) Previously registered accounts
  
  s. 288(2)
- Select item
  
  288(3) Previous due diligence
  
  s. 288(3)
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  289 Active sellers
  
  s. 289
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  290(1) Due diligence by third parties
  
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  290(2) Partner jurisdiction
  
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  291(1) Reporting to Minister
  
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  291(2) Reporting to seller
  
  s. 291(2)
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  291(3) Reporting not required
  
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  291(4) Reporting
  
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  291(5) Electronic filing
  
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  291(6) Currency
  
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  291(7) Reporting in respect of quarter
  
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  292 Information reported
  
  s. 292
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  293(1) Production of TIN
  
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  293(2) Confidentiality of TIN
  
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  293(3) Penalty for failure to provide TIN
  
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  293(4) Assessment
  
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  294(1) Record keeping
  
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  294(2) Form of records
  
  s. 294(2)
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  294(3) Retention of records
  
  s. 294(3)
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  295 Anti-avoidance
  
  s. 295
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