Research Portal.Search Search by Content Type PostsCase Law (Tax Cases)CommentariesCRA DocumentsTax Case SummariesTax Legislation ITA Section 10(1)100(2.1)105(1)106(1.1)106(1)106(2)106(3)107(2) 107(2.01)107(4)108(1)11.4110.1(1)110.6 110.6(19)110(1)110(1)(g)1100(24)1100(25)1100(26)1102(22)1104(13)1104(14)1104(15)1104(17)1104(9)112(1)112(3)114(1)116(1)116(6)117.1117(2)117(2)118.5(1)118(6)12.212.612.60112.6212.6612(1)(i)123.4(1)127(11)127(5)127(9)13(26)13(31)13(5)13(7)138(12)138(6)14(1.01)14(1.02)14(5) 14(5)(d)142.4(10)143.2(1)143.2(6.1)143.4144.1(2)15(1) 15(1)(b)16(1)163(2)18(1)(a)18(1)(b)18(1)(c)18(1)(e)18(1)(h)18(1)(t)18(12)18(9.1)20(1)(e)(iv.1)20(4.2)20(4.3)201.01207.01207.04207.05212(2)220(2.1)220(3.2)237.1(1)245(2)249(1)(a)251.1(1)251(2)(a)251(6)252(1) 252(1)(b)252(2)252(2)(a)256(5.1)26(26)26(28)28(1)40(12)40(3.1)40(3.12)402(7)44(1)(e)(iii)44(2)45(1) 45(1)(c)45(2)45(3)45(4)46(1)4600(3)5(1)5(1)52(3)(a)(ii)(A)(II)52(4)53(1)(b)(ii)53(1)(e)53(2)(c)(ii)(C)55(2)56(3.1)6(3)6202.1(1.1)6202.1(1)6202.1(2.1)6202.1(2)6202.1(5)66.1(2)66.1(3)66.1(6)66.2(5)66.4(5)66.766(1)66(12.1)66(12.6)66(12.61)66(12.66)66(15)66(2)66(5)69(1)69(1)(b)69(1)(c)69(11)70(5)70(6)70(9)73(1)73(3)73(4)74.1(1)74.1(2)74.4(2)80.01(3)80(1)80(12)81(1)(a)81(4)82(2)83(2)83(3)83(4)83(5)89(1.1)89(1.2)89(1)97(2)Article 17Paragraph 14(1)(b)Paragraph 38(a.1)Paragraph 38(a.2)Paragraph 38(a.3)Paragraph 39(1)(a)Reg 204.2Regulation 102Regulation 105Regulation 1100 1100(1) 1100(2)Regulation 1104 1104(4)Regulation 2607Section 103 103(1)Section 104 104(1) 104(13) 104(2) 104(20) 104(21.4) 104(21) 104(24) 104(4) 104(4)(a)Section 108 108(2) 108(3)Section 110.1Section 110.5Section 110.6 110.6(2.1)Section 1100 1100(1)(a.1) 1100(1)(ta)Section 1102Section 111 111(1) 111(1)(b) 111(4)Section 114Section 115 115(2) 115(2)(e)(ii)Section 115.1Section 116Section 118 118.1 118.5 118.6 118.6(1) 118.61 118.9 118(1) 118(1)(c) 118(4) 118(5)Section 118.01Section 118.03 118.031Section 118.04Section 118.05Section 118.2 118.2(1) 118.2(2) 118.2(2)(q)Section 118.3 118.3(1)Section 118.4Section 118.7Section 118.8 118.81Section 120.4Section 1219 1219(2) 1219(3)Section 122.3Section 122.51Section 125 125.1 125(5.1) 125(5.2) 125(7)Section 126Section 127.5 127.51 127.52Section 127.54Section 128.1 128.1(4) 128.1(4)(b)Section 129 129(1.1) 129(1) 129(3) 129(4.1) 129(4.2) 129(4) 129(5.1) 129(5)Section 13 13(21)Section 146 146.1 146.2 146.3 146.4Section 149 149(1) 149(1)(d.5)Section 150 150(1.2)Section 152 152(4) 152(6) 152(6)(f.1)Section 153 153(1)(g) 153(1)(s)Section 16Section 184Section 185Section 2 2(1)Section 20 20.1 20.1(4) 20(1)(a) 20(1)(c) 20(1)(c)(i) 20(1)(c)(ii) 20(1)(c)(iii) 20(1)(c)(iv) 20(1)(d) 20(1)(f) 20(1)(n) 20(1)(p) 20(11) 20(12) 20(2.01) 20(2.1) 20(2.2) 20(2) 20(3)Section 200Section 204Section 2101Section 2106Section 211Section 211.1Section 212Section 212.1 212.1(1.1) 212.1(1.2) 212.1(1) 212.1(3) 212.1(4) 212.1(5) 212.1(6) 212.1(7)Section 215Section 233.4 233.4(4)Section 247 247(2)Section 248 248(1) 248(10) 248(30) 248(31) 248(32) 248(33) 248(34) 248(35) 248(36) 248(37) 248(38) 248(39) 248(40) 248(41) 248(8)(c)Section 249 249(4)Section 250 250(1) 250(1)(a) 250(5)Section 251 251(5)(b)Section 252Section 253Section 256Section 261Section 28Section 3 3(f)Section 300Section 304Section 34.1Section 34.2Section 3501Section 38 38(1)(b) 38(a.1) 38(b) 38(c)Section 39 39(1)(c) 39(2)Section 4Section 40 40(1) 40(1)(a)(iii) 40(1)(b) 40(10) 40(11) 40(2)(b) 40(2)(c) 40(2)(f) 40(2)(g)(ii) 40(2)(g)(iii) 40(4) 40(6) 40(7) 40(7.1) paragraph 40(1)(a)Section 4600Section 49Section 4900 4900(15)Section 5 5(1)Section 50 50(1)Section 51 51(2)Section 5200Section 5201Section 5202Section 5203Section 53 53(1) 53(1)(b) 53(1)(b)(ii)Section 54 54.1Section 54.2Section 55 55(1) ITA 55(2)Section 56 56.1 56(1) 56(1)(a) 56(1)(a)(iv) 56(1)(b) 56(1)(c.2) 56(1)(d.1) 56(1)(d) 56(1)(q) 56(1)(z.1) 56(1)(n.1) 56(1)(n) 56(1)(o) 56(1)(r) 56(1)(r)(v) 56(2) 56(3) Paragraph 56(1)9n)Section 56.1 56.1(4)Section 6 6(1)(a) 6(1)(a)(i) 6(1)(b)(ix) 6(1)(e.1) 6(1)(f) 6(3.1) 6(3) 6(4)Section 60 60(a) 60(b) 60(c.2) 60(d) 60(j.1) 60(n)(vi) 60(o) 60(q) 60(v.1) 60(w)Section 60.1 60.1(4)Section 62Section 63Section 64 Section 64.1Section 66.2 66.2(2) 66.2(5)Section 66.4 66.4(2)Section 67 67.1 67.3 67.5 67.6Section 7 7(1.1) 7(1.4) 7(1)Section 74.2Section 74.3Section 75 75(2)Section 7700Section 8 8(1)Section 84 84.1(1)(b) 84(3) 84(4.1) 84(4) ITA 84(1)Section 85 85.1 85.1(1) 85.1(2.1) 85.1(2) 85(1) 85(1)(e.2) 85(2)Section 86 86(2)Section 87 87(1)(z.1) 87(2) 87(2)(z) 87(7)Section 88 88(1) 88(1)(e.7) 88(2)(e.2)Section 89 89(1)Section 9 9(1)Section 94 94(1) 94(10) 94(11) 94(12) 94(13) 94(14) 94(15) 94(16) 94(17) 94(2) 94(3) 94(4) 94(4)(h) 94(5.1) 94(5) 94(6) 94(7) 94(8) 94(9)Section 95 95(10) 95(11) 95(12) 95(8) 95(9)Section 96 96(1.01) 96(1) 96(1)(d) 96(2.01) 96(2.1) 96(2.11)Section 98Section74.3 Search 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