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Information may not be current, complete, or accurate, is not legal advice, and should not be relied on.  Contact a tax lawyer for help with specific questions.

The provisions of the Income Tax Act are reproduced in the following tabs along with annotations to help the reader understand the legislation.

First, each section is broken down into its constituent subsection(s), paragraph(s), sub-paragraph(s), clause(s), sub-clause(s), and so forth. Annotations are provided for each constituent part.

Each constituent part is colour coded to identify its operative elements.  See Understanding Provisions.  Then, for each constituent part, where available, the following additional materials are provided (with web links where possible):

  1. Policy & Principles – usually provided only for each Part, Division, subdivision, and section;
  2. Related Provisions – in the Income Tax Act and the Income Tax Regulations;
  3. Definitions – in the Income Tax Act, and other relevant federal acts;
  4. Government Documents – related to the interpretation, application, or administration of the provision
  5. Notes – on what the provision does in operation


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Income Tax – HST/GST – International Tax