CLEBC - Practice Manuals

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.),

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References by part and section:

General references (except sections below)
2
2(1)
2(3)
3
6(1)(a)
6(1)(c)
8(1)(d)
8(1)(e)
8(1)(f)
8(1)(g)
8(1)(h)
8(1)(h.1)
8(1)(i)
8(1)(j)
8(1)(l.1)
8(1)(n)
8(1)(o)
8(1)(p)
8(1)(q)
9
9(1)
10
10(6)
11(1)
12(1)(c)
12(1)(d)
12(1)(g)
12(1)(i)
12(1)(x)
12(3)
12(4)
12(12)
12(12) to (14)
12(13)
12(13) “flipped properties”
12(13)(b)(iii)
13(1)
13(4)
13(5.1)
13(5.2)
13(7)
13(7)(e)
13(7.1)
13(21)
13(21.1)
13(21.2)
13(26)
13(26) to (30)
13(28)
13(29)
14
15
15(1)
15(1.1)
15(1.4)(d)
15(2)
15(2.1)
16(1)
16(1)(a)
17
17(1)
17(2) to (6)
17(15)
18(1)(a)
18(1)(b)
18(1)(e)
18(1)(p)
18(2)
18(3.1)
18(3.1)(a)
18(4) to (8)
18(9)
18(9.1)
18(9.2) to (9.8)
18.1
20
20(1)(a)
20(1)(b)
20(1)(c)
20(1)(c)(i)
20(1)(d)
20(1)(e)
20(1)(e)(ii.2)
20(1)(e.1)
20(1)(e.2)
20(1)(j)
20(1)(l)
20(1)(l)(ii)(D)(II)
20(1)(n)
20(1)(p)
20(1)(qq)
20(1)(rr)
20(3)
20(5)
20(8)
20(16)
20(28)
20(29)
21
22
32(1)
34
34.1(1)
34.1(2)
34.1(3)
34.1(8)
34.1(9)
34.2
34.2(1)
34.2(2)
34.2(4)
34.3
37(1.2)
37(8)(d)
38(a)
38(a.1)
38(a.1)(i)
38(a.1)(ii)
38(a.2)
39(1)(a)(i.1)
39(1)(a.2)
39(1)(b)
39(1)(c)
40
40(1)
40(1)(a)
40(1)(a)(iii)
40(1.1)
40(1.01)
40(2)(a)
40(2)(b)
40(2)(c)
40(2)(g)
40(2)(g)(i)
40(2)(g)(ii)
40(2)(g)(iii)
40(3)
40(3.1)
40(3.4)
40(3.6)
40(3.12)
40(3.61)
40(4)
40(6)
40(6.1)
40(7)
40(12)
42
43.1(1)
43.1(2)
43.1(2)(b)
44
44(1)(e)(iii)
44.1
45(1)
45(1)(a)
45(2)
45(3)
46(3)
46(5)
50(1)
51
51(1)
51(2)
51(3)
51(4)
53(1)
53(1)(e)
53(1)(e)(i)
53(1)(e)(iv)
53(1)(e)(viii)
53(1)(f)
53(2)
53(2)(c)
53(2)(c)(i)
53(2)(c)(v)
53(2)(h)(i.1)(B)
53(2)(k)
54
54 “capital property”
54 “principal residence”
54 “principal residence” (a.1)
54 “principal residence” (c.1)
54 “proceeds of disposition”
54(a.1) “principal residence”
54(c.1) “principal residence”
54(c.1)(iii.1) “principal residence”
54.1
54.2
55
55(2)
55(3)(a)
55(3)(b)
55(5)(e)(i)
56
56(1)(a)(i)
56(1)(a)(i)(F)
56(1)(a)(iii)
56(1)(a.1)
56(1)(b)
56(1)(c.2)
56(1)(d.2)
56(1)(h)
56(1)(x)
56(2)
56(4)
56(4.1)
56(4.1) to (4.3)
56(4.2)
56(5)
56.1
56.1(1)
56.1(2)
56.1(3)
56.1(4)
56.1(4) “child support amount”
56.4
56.4(1)
60
60(1)
60(a)
60(b)
60(c.2)
60(j)
60(j.1)
60(l)
60(l)(ii)(A)
60(l)(v)(A.2)
60(m)
60.1
60.1(1)
60.1(2)
60.1(3)
60.02
60.02(1)
60.03(1)
60.03(2)(b)
60.011
60.011(1)
60.011(2)
60.011(3)
61.2
67
68
69
69(1)
69(1)(a)
69(1)(b)
69(1)(b)(i)
69(1)(b)(ii)
69(1)(c)
69(1.1)
69(11)
70
70(1)
70(2)
70(3)
70(3)(b)
70(5)
70(5)(a)
70(5)(b)
70(5.1)
70(5.2)
70(5.2)(a)
70(5.2)(a)(i)(A)
70(5.2)(a)(i)(B)
70(5.2)(a)(i)(C)
70(5.2)(b)
70(5.2)(c)
70(5.2)(e)
70(6)
70(6)(a)
70(6)(b)
70(6)(d.1)
70(6.1)
70(6.2)
70(7)
70(7)(a)
70(8)(b)
70(8)(c)
70(9)
70(9) to (9.8)
70(9) to (9.31)
70(9.1)
70(9.2)
70(9.3)
70(9.6)
70(9.01)
70(9.11)
70(9.21)
70(9.31)
70(10)
70(10)(b.1)
72(1)
72(1)(c)
72(2)
73
73(1)
73(1)(b)
73(1.1)
73(1.01)
73(1.01)(c)
73(1.01)(c)(ii)
73(1.01)(c)(iii)(A)
73(1.01)(c)(iii)(B)
73(1.02)(b)(i)
73(1.02)(b)(ii)
73(2)
73(3)
73(3.1)
73(4)
73(4.1)
74.1
74.1 to 74.5
74.1(1)
74.1(2)
74.2
74.2(1)
74.3
74.3(1)
74.4
74.4(2)
74.4(2)(f)
74.4(2)(g)
74.4(3)(a)(ii)
74.4(4)
74.5 “designated person”
74.5(1)
74.5(1)(a)
74.5(1)(b)
74.5(2)
74.5(3)
74.5(3)(a)
74.5(3)(b)
74.5(5) “designated person”
74.5(6)(a)
74.5(6)(b)
74.5(6)(c)
74.5(7)
74.5(9)
74.5(13)
75(2)
75(2)(a)(ii)
75.1
75.2
78(4)
79
79.1
80
80(1)
80(2)(a)
80.4
80.4(2)
80.5
80.01(1)
81(1)(g.1)
82(1)(b)
83(2)
84
84(1)
84(2)
84(3)
84(4)
84.1
84.1(2)(e)
84.1(2.3)
84.1(2.3)(c)
85
85(1)
85(1)(a) to (f)
85(1)(c)
85(1)(e.2)
85(1)(f)
85(1)(g)
85(1)(h)
85(1.1)
85(1.1)(f)
85(2)
85(2.1)
85(3)
85(6)
85(7)
85(7.1)
85.1(1)
86
86(1)
86(2)
86(2.1)
86(3)
87
88
88(1)
88(1)(d)
88(1)(d.3)
89(1)
89(1) “general rate income pool”
89(1) “taxable Canadian corporation”
89(14)
94
94(1) “exempt foreign trust”
94(2)
94(2)(c)
94(2)(d)
94(2)(f)
94(2)(g)
94(2)(i)
94(2)(j)
94(2)(k)
94(2)(l)
94(2)(n)
94(2)(o)
94(2)(q)
94(2)(r)
94(2)(s)
94(2)(t)
94(2)(u)
94(2)(v)
94(3)
94(3)(a)
94(3)(f)
94(4)(h)
94.1
94.1(1)
94.1(2)
96
96(1)
96(1.8)
96(1.01)
96(2.1)
96(2.1) to 96(2.7)
96(2.2)
96(2.2)(d)
96(2.4)
96(2.5)
96(2.6)
96(2.7)
96(4)
96(5)
96(5.1)
96(6)
97
97(1)
97(2)
97(2)(b)
97(4)
98
98(1)
98(1)(c)
98(2)
98(3)
98(3)(a)
98(3)(b)
98(3)(c)
98(3)(e)
98(3)(f)
98(4)
98(5)
98(5)(g)
98.1(1)(c)
100
100(1)
100(2)
102(1) “Canadian partnership”
103
103(1)
103(1.1)
104
104(1)
104(1.1)
104(2)
104(4)
104(4)(a)
104(4)(a)(i)
104(4)(a)(i.1)
104(4)(a)(ii.1)
104(4)(a.1)
104(4)(a.2)
104(4)(a.3)
104(4)(a.4)
104(4)(b)(i)
104(4)(b)(ii)
104(4)(b)(iii)
104(4)(c)
104(5)
104(5.1)
104(5.2)
104(5.8)
104(6)
104(6)(a.2)
104(6)(b)
104(6)(b)(iii)
104(7.01)
104(12)
104(13)
104(13.1)
104(13.1) to (28)
104(13.2)
104(13.3)
104(13.4)
104(13.4)(b.1)
104(14)
104(18)
104(19)
104(20)
104(21)
104(21)(b)
104(21.1)
104(21.2)
104(21.21)
104(21.22)
104(21.23)
104(22)
104(23)(d)
104(24)
104(27)
104(28)
105
105(1)
105(2)
107
107(2)
107(2.1)
107(2.01)
107(2.11)(a)
107(2.11)(b)
107(2.001)
107(4)
107(4.1)
107(4.1)(a.1)
107(5)
107.4
107.4 “qualifying disposition”
107.4(1)
107.4(1)(e)
107.4(3)
108
108(1)
108(1) “excluded property”
108(1) “testamentary trust”
108(1) “trust”
108(1)(d)
108(1)(g)
108(3)
108(4)
108(5)
110(1)(d)
110.1
110.1(6)
110.2
110.6
110.6(1)
110.6(1) “cumulative gains limit”
110.6(1) “qualified small business corporation shares”
110.6(1) “share of the capital stock of a family farm or fishing corporation”
110.6(2)
110.6(2.1)
110.6(2.2)
110.6(7)(a)
110.6(8)
110.6(9)
110.6(12)
110.6(14)
110.6(14)(f)(ii)
110.6(19)
111
111(1)(a)
111(1)(b)
111(1)(e)
111(2)
111(4)
111(5)
112
112(3.2)
112(3.3)
114.2
115(1)
116
116(1)
116(3)
116(5)
116(5)(a.1)
116(5.2)
116(5.3)
116(5.01)
116(5.02)
116(6)
116(6)(i)
116(6.1)
116(6.01)
116(8)
117.1
118(1)
118(1)(a)
118(1)(a) to (d)
118(1)(c)
118(1)(d)
118(2)
118(4)
118(4)(a)
118(4)(b.1)
118(5.1)
118(6)
118(7)
118.1
118.1(1)
118.1(1) “total charitable gifts”
118.1(1) “total cultural gifts”
118.1(1) “total ecological gifts”
118.1(1) “total gifts”
118.1(2)
118.1(3)
118.1(4)
118.1(4.1)
118.1(5)
118.1(5)(b)
118.1(5.1)
118.1(5.2)
118.1(6)
118.1(7.1)
118.1(13)
118.1(13) to (20)
118.1(13)(a)
118.1(13)(b)
118.1(13)(c)
118.1(15)
118.1(16)
118.1(18)
118.1(18) “non-qualifying security”
118.1(19)
118.1(19) “excepted gift”
118.2(1)
118.2(2)(l.21)
118.3
118.3(1)
118.05
118.93
120.2(4)
120.4
120.4(1)
120.4(1) “arm’s length capital”
120.4(1) “excluded amount”
120.4(1) “excluded amount” (a)
120.4(1) “excluded amount” (b)
120.4(1) “excluded amount” (c)
120.4(1) “excluded amount” (d)
120.4(1) “excluded amount” (e)(i)
120.4(1) “excluded amount” (e)(ii)
120.4(1) “excluded amount” (f)(i)
120.4(1) “excluded amount” (f)(ii)
120.4(1) “excluded amount” (g)(i)
120.4(1) “excluded amount” (g)(ii)
120.4(1) “excluded shares”
120.4(1) “reasonable return”
120.4(1) “related businesses”
120.4(1) “related business”
120.4(1) “source individual”
120.4(1) “specified individual”
120.4(1) “split income”
120.4(1)(b) “excluded amount”
120.4(1)“safe harbour capital return”
120.4(1.1)(a)
120.4(1.1)(b)
120.4(1.1)(c)
120.4(1.1)(e)
120.4(2)
120.4(3)
120.4(4)
120.4(5)
120.31
122
122(1)
122(1)(c)
122(2)
122(3)
122(3) “qualified disability trust”
122(3)(b)
122.6
122.6(b)
122.6(f)
123.5
125(5.1)
125(5.1)(b)
125(7)
125(7) “adjusted aggregate investment income”
125(7) “personal services business”
125(7) “specified investment business”
127
127(11.2)
127.5 to 127.54
127.5 to 127.55
127.55
128.1
128.1(1)(a)
128.1(1)(b)
128.1(1)(c)
128.1(1)(c.1)
128.1(4)(a)
128.1(4)(b)
128.1(4)(b)(iv)
128.1(4)(d)
128.1(6)
128.1(9)
128.1(10)
138(12)
138.1(1)(a)
142.2 to 142.6
142.2(1)
143.2
146
146(1)
146(1) “annuitant”
146(1) “benefit”
146(1) “refund of premiums”
146(1.1)
146(2)(b.4)
146(2)(c.2)
146(4)
146(4)(c)
146(5)
146(5.1)
146(5.1)(a)
146(8)
146(8.1)
146(8.3)
146(8.7)(a)
146(8.8)
146(8.8)(b)
146(8.9)
146(8.80)
146(8.91)
146(8.91)(a)
146(8.92)
146(8.93)
146(10)
146(10.1)
146(16)
146(16)(a)
146(20)
146.1(1)
146.1(1) “EAP”
146.1(1) “subscriber”
146.1(1.1)
146.1(2)(g.3)
146.1(7.1)(b)
146.1(7.2)
146.2
146.2(1) “holder”
146.2(9)
146.3
146.3(1)
146.3(1) “annuitant”
146.3(1) “designated benefit”
146.3(1) “minimum amount”
146.3(1) “retirement income fund”
146.3(1)(b) “annuitant”
146.3(1.4)
146.3(1.5)
146.3(2)(d)
146.3(5)
146.3(6)
146.3(6.1)
146.3(6.2)
146.3(6.3)
146.3(6.4)
146.3(6.11)
146.3(14)
146.3(14.1)
146.4
146.4(1)
146.4(1) “qualifying family member”
146.4(1.2)(c)(v)
146.4(4)
146.4(4)(f)
146.4(4)(g)
146.4(4)(h)
146.4(4)(k)
146.4(4)(l)
146.4(4)(n)(ii)
146.4(11)
146.5(3)
146.6
146.6(1) “qualifying arrangement”
146.6(1) “qualifying individual”
147(19)(b)(ii)
147.1(1)
147.3(1)
147.3(5)
147.4(1)
148(1)(e)
148(1)(e)(i.1)
148(7)
148(8)
148(8.1)
148(8.2)
148(9)
149
149(1)(l)
149(12)
149.1(1)
149.1(1) “qualified donee“
149.1(3)(d)
149.1(4)(d)
150
150(1)(b)
150(1)(c)
150(1)(d)(i)
150(1)(d)(ii)
150(1.1) to (1.3)
150(1.2)
150(1.2)(n)(iii)
150(1.3)
150(4)
150(5)
152
152(1.11)
152(3.1)
152(4)
152(4)(b)(iii)
152(4)(b.3)
153
153(1)
153(1)(a)
156.1(4)
157
159(1)
159(2)
159(3)
159(5)
159(6.1)
159(7)
160
160(1)
160(1.2)
160(4)
160(5)
160.2
160.2(1)
160.2(2)
160.2(2.1)
160.21(1)
161
162
162(1)
162(2)
162(7)
163.1
164(6)
165
172(3)
180(1)
180(1)(a)
181.5(1.1)
185.1
186
186(4)
188.1(3.1)
188.1(3.3) to (3.5)
189
204.9(1)
207.01(1) “advantage”
207.01(1) “excess TFSA amount”
207.01(1) “non-qualified investment”
207.01(1) “prohibited investment”
207.01(1) “qualified investment”
207.01(1) “qualifying transfer”
207.01(1) “unused TFSA contribution room”
207.04(2)
207.04(3)
207.04(4)
207.05(2)
207.06(2)
210
210(1) “designated income”
210(2)
212
212(1)
212(1)(c)
212(3)(a)
212(11)
212(13.1)(a)
212(13.1)(b)
212.1
212.1(1)
212.1(1.1)
212.1(3)(b)
212.1(5) to (7)
212.1(6)(b)
214(15)
216
216(1)
216(4)
216(5)
219.1
219.1(2)
219.3
220
220(3.1)
220(3.2)
220(4.5)
220(4.51)
222
223
223(11.1)
224
224(1.1)
224(1.2)
224(1.3)
224(.12)
225.1(2)
227
227(4)
227(4.1)
227(4.2)
227(5)
227(5.1)(l)
227(5.2)
227(8)
227(8.3)
227(8.4)
227(9)
227(9.2)
227(9.4)
227(15)
230
231.6(7)
231.8
233.1
233.1 to 233.7
233.3
233.3 “specified foreign property”
233.3(3)
233.4
233.6
237(1)
237.3
237.3(1) “advisor”
237.3(1) “contractual protection”
237.3(1) “fee”
237.3(1) “reportable transaction”
237.3(5)
238(1)
241(1)
241(5)
245
245(1)
245(2)
245(4)
247
248
248(1)
248(1) “active business”
248(1) “alter ego trust”
248(1) “capital property”
248(1) “common-law partner”
248(1) “comon-law partnership”
248(1) “disposition”
248(1) “disposition” (e)
248(1) “graduated rate estate”
248(1) “joint spousal or common-law partner trust”
248(1) “personal trusts”
248(1) “professional corporation”
248(1) “registered charity“
248(1) “restricted financial institution”
248(1) “retiring allowance”
248(1) “specified members”
248(1) “specified member”
248(1) “specified shareholders”
248(1) “spousal trust”
248(1) “taxable Canadian property”
248(1) “trust”
248(5)
248(8)
248(8)(a)
248(8)(b)
248(8)(c)
248(9)
248(9) “disclaimer”
248(9) “release or surrender”
248(9.1)
248(9.2)
248(23.1)
248(25) “beneficially interested”
248(30)
248(30)(a)
248(30)(b)
248(31)
248(32)
248(32)(b)
248(34)
248(35)
248(35) to (38)
249(1)(b)
249(1)(c)
249(4)
249(4.1)
249(5)
249.1
249.1(1)
249.1(1)(b)(i)
249.1(1)(c)
249.1(4)
250
250(1)
250(4)
250(5)
251
251(1)
251(1)(a)
251(1)(b)
251(2)
251(2) “related persons”
251(2)(a)
251(5)(b)
251(5)(b)(i)
251(6)
251.1
251.1(1)
251.1(4)(b)
252
252 “child”
252 “spouse”
252(1)
252(2)
252(3)
253(c)
256
256(1)
256(1.1)
256(1.2)(f)
256(1.2)(f)(ii)
256(1.3)
256(1.4)
256(1.4)(a)
256(5.1)
256(5.11)
256(7)
262
Form T2062
Form T2062C
Form T2068
Part 3
Part 4
Part I
Part I.3
Part IV
Part X.1
Part XI.01
Part XII.2
Part XIII

Online Practice Manuals

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.),

References by part and section: