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Full Act current to andlast amendedon Previous Versions R S C 1985 c 1 Supp An Act respecting income taxes Marginal Title 1This Act may be cited as theIncome Tax Act Marginal payable by persons resident in Canada income tax shall be paid as required by this Act on the taxable income for each taxation year of every pers... | [
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is the income for the year than a taxable capital gain from the disposition of a from a source inside or outside Canada including without restricting the generality of the foregoing the income for the year from each office employment business and property the amount if any by which total of of the taxable capital gains... | [
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property or the allowable business investment loss for the year and for the purposes of this Part an amount is determined under paragraph for the year in respect of the taxpayer the income for the year is the amount so determined and any other case the taxpayer shall be deemed to have income for the year in an amount e... | [
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as applicable and the business carried on by a taxpayer or the duties of the office or employment performed by a taxpayer was carried on or were performed as the case may be partly in one place and partly in another place the income or loss for the taxation year from the business carried on or the duties performed by t... | [
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of this Part no deductions permitted by sections 60 to 64 apply either wholly or in part to a particular source or to sources in a particular place Marginal applicable applying subsection for the purposes of subsections and and sections 115 and 126 to paragraph all deductions permitted in computing a income for a taxat... | [
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income from that source Marginal to be included as income from office or employment shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable Marginal of benefits value of board lodging and other benefits of any kin... | [
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outlay or expense to which paragraph applies or or retirement of the taxpayer a salary deferral arrangement except to the extent that the benefit is included under this paragraph because of subsection or is received or enjoyed by an individual other than the taxpayer under a program provided by the employer that is des... | [
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in paragraph or or other special allowances received by a person who is an of a province in respect of a period while the person was in Ottawa as the of the province allowances for travel expenses received by an employee from the employer in respect of a period when the employee was employed in connection with the sell... | [
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of or ministering to a diocese parish or congregation for expenses for transportation incident to the discharge of the duties of that office or employment allowances for travel expenses than allowances for the use of a motor received by an employee than an employee employed in connection with the selling of property or... | [
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attendance at a school in which the language primarily used for instruction is the official language of Canada primarily used by the employee if school suitable for that child primarily using that language of instruction is not available in the place where the employee is so required to live and school the child attend... | [
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reimbursement is in respect of supplementary business insurance or toll or ferry charges and the amount of the allowance was determined without reference to those reimbursed Marginal or other fees or other fees received by the taxpayer in the year in respect of in the course of or by virtue of an office or Marginal etc... | [
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related to the taxpayer for the use of the Marginal sickness or accident insurance plans total of all amounts contributed in the year in respect of the taxpayer by the employer to a group sickness or accident insurance plan except to the extent that the contributions are attributable to benefits under the plan that if ... | [
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a preceding taxation year ending after 1971 in which any such amount was by virtue of this paragraph included in computing the income after the last such year and any other case after 1971 exceeds total of the contributions made by the taxpayer under the plan before the end of the year and there was a preceding taxatio... | [
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thereof that is death benefit or an amount that would but for the deduction provided in the definition of that term in subsection be a death benefit return of amounts contributed to the plan by the taxpayer or a deceased employee of whom the taxpayer is an heir or legal representative to the extent that the amounts wer... | [
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years exceeds total of deferred amounts received by any person in preceding taxation years out of or under the arrangement and deferred amounts under the arrangement that were deducted under paragraph in computing the income for the year or preceding taxation Marginal and awards received by the taxpayer in the year as ... | [
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or a person related to the employer of whom is in this paragraph referred to as the and total of the amounts so paid or payable is not paid in the year or within 45 days after the end of the year to the payor by the taxpayer or by the person related to the taxpayer the amount in respect of the operation of the automobi... | [
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benefit in respect of the operation of an automobile than a benefit to which paragraph applies or would apply but for subparagraph received or enjoyed by the taxpayer or by a person related to the taxpayer in the year in respect of in the course of or because of the office or employment Marginal cost the purposes of th... | [
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to a taxpayer or to a person related to the taxpayer by the employer of the taxpayer or by a person related to the employer of whom are in this subsection referred to as the shall be deemed to be the amount determined by the formula where lesser of the total kilometres that the automobile is driven than in connection w... | [
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employed principally in selling or leasing automobiles automobile owned by the employer was made available by the employer to the taxpayer or to a person related to the taxpayer and employer has acquired one or more automobiles the amount that would otherwise be determined under subsection as a reasonable standby charg... | [
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related to the taxpayer by an employer the meaning assigned by subsection then for the purpose of applying paragraph in respect of an automobile provided by that employer in 2020 or 2021 to in this subsection as the the amount determined for A in paragraph in respect of the automobile for the relevant year is deemed to... | [
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employment of the payer or account in lieu of payment or in satisfaction of an obligation arising out of an agreement made by the payer with the payee immediately prior to during or immediately after a period that the payee was an officer of or in the employment of the payer shall be deemed for the purposes of section ... | [
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