Research Portal.Search Search by Content TypePostsCase Law (Tax Cases)CommentariesCRA DocumentsTax Case SummariesTax LegislationITA Section 1.110 10(1) 10(6) 10(7) 10(8)100 100(2.1) 100(2) 100(3)102103 103(1.1) 103(1)104 104(1) 104(10.2) 104(13) 104(14) 104(18) 104(2) 104(20) 104(21.2) 104(21.4) 104(21) 104(22.1) 104(22.2) 104(22.3) 104(22.4) 104(22) 104(24) 104(27.1) 104(27) 104(4) 104(4)(a) 104(5.1) 104(5) 104(6)105 105(1)106 106(1.1) 106(1) 106(2) 106(3)107 107(2.01) 107(2) 107(2)(a) 107(2)(d) 107(2)(b) 107(4)108 108(1) 108(2) 108(3) 108(5)(a)1111.4110 110.1 110.1(1) 110.1(3) 110.4 110.4(2) 110.4(5) 110.5 110.6 110.6(19) 110.6(2.1) 110.7 110.7(1) 110.7(2) 110.7(4) 110(1.5) 110(1) 110(1)(a)(i) 110(1)(a)(ii) 110(1)(a)(iii) 110(1)(a)(iv) 110(1)(a)(v) 110(1)(a)(vi) 110(1)(a)(vii) 110(1)(d.01) 110(1)(d.1) 110(1)(d) 110(1)(g) 110(1)(f)(ii)1100 1100(1) 1100(1)(a)(x.1) 1100(15) 1100(17) 1100(2.1) 1100(2.5) 1100(2) 1100(3)1101 1101(1ae)111 111.1 111(1.1) 111(1) 111(1)(a) 111(1)(b) 111(10) 111(2) 111(3) 111(4) 111(5.2) 111(5) 111(8) 111(9)112 112(1) 112(2.4) 112(3)113114 114(1)115 115.1 115(1) 115(1)(b) 115(1)(b)(v) 115(1)(c) 115(1)(e) 115(2) 115(2)(e)(ii) 115(3) 115(4)(a) 115(4)(b)116 116(1) 116(6)117 117.1 117(2)118 118.01 118.03 118.031 118.04 118.05 118.1 118.1(1) 118.1(10) 118.1(3) 118.1(4) 118.1(5) 118.1(6) 118.1(7.1) 118.1(7) 118.2 118.2(1) 118.2(2) 118.2(2)(q) 118.3 118.3(1) 118.4 118.5 118.5(1) 118.6 118.6(1) 118.61 118.7 118.8 118.81 118.9 118(1) 118(1)(c) 118(4) 118(5) 118(6)11912 12.2 12.2(1) 12.2(3) 12.6 12.601 12.62 12.66 12(1) 12(1)(a) 12(1)(b) 12(1)(c) 12(1)(e) 12(1)(g) 12(1)(i) 12(1)(j) 12(1)(l) 12(1)(o) 12(1)(t) 12(1)(x.1) 12(1)(x) 12(1)(y) 12(10.2) 12(11) 12(2.1) 12(2.2) 12(3) 12(6)120 120.1 120.4 120(1) 120(2) 120(4)(a)121122 122.3 122.51122.6123 123.2123.4(1)124 124(1) 124(4)125 125.1 125(5.1) 125(5.2) 125(7) 125(7)(d)126 126(1) 126(1)(a) 126(2) 126(7)127 127.5 127.51 127.52 127.54 127(11) 127(5) 127(9)128 128.1 128.1(4) 128.1(4)(b) 128.1(4)(b)(vi) 128(2)(d)129 129(1.1) 129(1) 129(1)(a)(i) 129(3) 129(4.1) 129(4.2) 129(4) 129(5.1) 129(5)13 13(1) 13(11) 13(12) 13(14) 13(16) 13(17) 13(2) 13(21.1) 13(21) 13(21)(c) 13(21)(d) 13(21)(d)(i) 13(26) 13(27) 13(28) 13(29) 13(3) 13(31) 13(33) 13(35) 13(37) 13(4.1) 13(4.1)(a.1) 13(4.1)(a) 13(4.1)(b) 13(4.2) 13(4.3) 13(4.3)(a) 13(4.3)(b) 13(4) 13(4)(c) 13(4)(c)(i) 13(4)(d) 13(5.1) 13(5) 13(6) 13(7.1) 13(7.4) 13(7.5) 13(7.5)(b) 13(7.5)(c) 13(7.5)(d) 13(7) 13(7)(a) 13(7)(b) 13(7)(c) 13(7)(g) 13(7)(h) 13(8) 13(9)131 131(1) 131(8)132 132.2 132(6) 132(6)(b)(i) 132(7) 132(7)(a)133 133(7.1)138(12)138(6)14 14.2 14(1.01) 14(1.02) 14(1) 14(1)(b) 14(10) 14(11) 14(5) 14(5)(a)(iv) 14(5)(b) 14(5)(d) 14(6) 14(7)142.4(10)143 143.2(1) 143.2(6.1) 143.4144144.1(2)146 146.1 146.2 146.3 146.3(5.1) 146.4 146(1) 146(1)(c) 146(2) 146(3) 146(5.3) 146(5.4) 146(5.5) 146(5) 146(6.1) 146(8.2) 146(8.21) 146(8.3)147 147.1(1) 147.1(10) 147.2(4) 147.2(5) 147.3(13.1)148 148(1) 148(2) 148(2)(b) 148(4) 148(8.1) 148(8.2) 148(8) 148(9) 148(9)(a)149 149.1(1)(b)(1)(e) 149.1(12)(b)(i) 149.1(2)(b) 149(1) 149(1)(d.5) 149(1)(o.4)149(1)(o.2) 149(1)(o.2)(ii) 149(1)(o.2)(ii)(A) 149(1)(o.2)(ii)(A)(II) 149(1)(o.2)(ii)(B) 149(1)(o.2)(ii)(C) 149(1)(o.2)(iii)15 15(1.1) 15(1.2) 15(1.3) 15(1.4) 15(1) 15(1)(b) 15(1)(c) 15(2.1) 15(2.2) 15(2.3) 15(2.4) 15(2.5) 15(2.6) 15(2.7) 15(2) 15(3) 15(5) 15(7) 15(9)150 150(1.2) 150(4)152 152(4) 152(6) 152(6)(f.1)153 153(1.1) 153(1) 153(1)(g) 153(1)(s) 153(4)157159 159(5.1) 159(5)16 16.1(1) 16(1)161 161(2)162 162(5) 162(6)163 163(1) 163(2) 163(3)164 164(6)18 18(1) 18(1)(a) 18(1)(b) 18(1)(c) 18(1)(e) 18(1)(h) 18(1)(l) 18(1)(l)(ii) 18(1)(m) 18(1)(p) 18(1)(q) 18(1)(t) 18(11) 18(11)(b) 18(12) 18(2) 18(3.1) 18(3.7) 18(9.1) 18(9.2) 18(9.3) 18(9.4) 18(9.5) 18(9.6) 18(9.7) 18(9.8) 18(9)181 181.1 181.2 181.3 181.4 181.5 181.7 181.71184185186 186.1 186.2 186(1)(c) 186(1)(d) 186(2)187 187(1)192 2.2 2.3 2.4 2.5 2(1) 2(3)20 20.1 20.1(4) 20(1.1) 20(1.2) 20(1) 20(1)(a) 20(1)(b) 20(1)(bb) 20(1)(c) 20(1)(c)(i) 20(1)(c)(ii) 20(1)(c)(iii) 20(1)(c)(iv) 20(1)(cc) 20(1)(d) 20(1)(e) 20(1)(e)(iv.1) 20(1)(f) 20(1)(gg) 20(1)(hh.1) 20(1)(hh) 20(1)(j) 20(1)(l) 20(1)(m.1) 20(1)(m.2) 20(1)(m) 20(1)(m)(iii) 20(1)(n) 20(1)(p) 20(1)(z.1) 20(1)(z) 20(10) 20(11) 20(12) 20(14) 20(16.1) 20(16.1)(b) 20(16.2) 20(16.3) 20(16) 20(2.01) 20(2.1) 20(2.2) 20(2) 20(20) 20(21) 20(24) 20(25) 20(3) 20(4.1) 20(4.2) 20(4.3) 20(4) 20(6) 20(7) 20(8) 20(9)200201 201.01 201(4)204 204.1 204.2 204.3207.01207.04207.0521 21(1) 21(2)211 211.1212 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) 212(1) 212(1)(A) 212(1)(b)(ii)(C) 212(1)(b)(vii) 212(15) 212(2) 212(4)214 214(1) 214(14) 214(3) 214(3)(A) 214(3)(a) 214(7) 214(8) 214(8)(c)215216219 219.1 219.222 22(1)220(2.1)220(3.1)220(3.2)221(1)227 227(14) 227(16) 227(6.1)23 23(3) 23(4)233.4 233.4(4)237.1237.1(1)237(1)237(2)239 239(2.3)24 24(1)245 245(1) 245(2)246247 247(2)248 248(1) 248(10) 248(16) 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(5) 248(7) 248(8)(c)249 249.1 249(1) 249(1)(a) 249(4)25 25(3)250 250(1) 250(1)(a) 250(4) 250(5.1) 250(5) 250(6)251 251.1(1) 251(2)(a) 251(5)(b) 251(6)252 252(2)252(1) 252(1)(b)252(2)(a)253 253.1256 256(2) 256(8)256(5.1)26 26(19) 26(3) 26(4) 26(5) 26(8)26(26)26(28)260 260(5) 260(7)2602 2602(1)261 261(15)28 28(1.2) 28(1) 28(1)(b) 28(1)(c)3 3(b) 3(d) 3(f)3134 34.1 34.2 34(a)35 35(7)3638 38(1) 38(1)(b) 38(2) 38(a.1) 38(a.2) 38(a.3) 38(b) 38(c)39 39.1(1) 39.1(5) 39(1) 39(1)(a) 39(1)(a)(ii.1) 39(1)(a)(ii) 39(1)(b) 39(1)(b)(ii) 39(1)(c) 39(10) 39(12) 39(2) 39(9)440 40(1.1) 40(1) 40(1)(a)(iii) 40(1)(b) 40(1)(a) 40(10) 40(11) 40(12) 40(2) 40(2)(g) 40(2)(i) 40(2)(b) 40(2)(c) 40(2)(f) 40(2)(g)(ii) 40(2)(g)(iii) 40(3.1) 40(3.12) 40(3) 40(4) 40(6) 40(7.1) 40(7)400 400(2)402(7)41 41(3)4344 44(1.1) 44(1) 44(1)(b) 44(1)(e) 44(1)(e)(i) 44(1)(e)(i)(A) 44(1)(e)(i)(B) 44(1)(e)(iii) 44(1)(f) 44(1)(e)(iii) 44(2) 44(4) 44(5) 44(5)(a.1) 44(5)(a) 44(5)(b) 44(6) 44(7) 44(7)(b)45 45(1) 45(1)(c) 45(2) 45(3) 45(4)46 46(1)4600(3)4748495 5.1 5(1)50 50(1.1) 50(1) 50(1)(a) 50(2)51 51(1) 51(2) 51(4)52 52(1.1) 52(1) 52(3)(a)(ii)(A)(II) 52(4) 52(6) 52(7)53 53(1) 53(1)(b) 53(1)(b)(ii) 53(1)(d.3) 53(1)(e) 53(1)(e)(xi) 53(1)(j) 53(2.1) 53(2) 53(2)(c)(ii)(C) 53(2)(d) 53(2)(k) 53(2)(s)54 54.1 54.2 54(a) 54(b) 54(c) 54(c)(i) 54(c)(v) 54(e) 54(f) 54(f)(ii) 54(g) 54(h) 54(h)(i) 54(h)(ix) 54(i)(iii)55 55(1) 55(2) 55(5)(b) 55(5)(c) 55(5)(d)56 56.1 56.1(4) 56(1) 56(1)(a) 56(1)(a)(i) 56(1)(a)(ii) 56(1)(a)(iii) 56(1)(a)(iv) 56(1)(b) 56(1)(c.2) 56(1)(d.1) 56(1)(d) 56(1)(j) 56(1)(l.1) 56(1)(l) 56(1)(n.1) 56(1)(n) 56(1)(o) 56(1)(q) 56(1)(r) 56(1)(r)(v) 56(1)(s) 56(1)(v) 56(1)(z.1) 56(2) 56(3.1) 56(3)59 59.1 59(1) 59(3.2)(c) 59(5)6 6(1.1) 6(1) 6(1)(b) 6(1)(e) 6(1)(g) 6(1)(h) 6(1)(i) 6(1)(k) 6(1)(l) 6(1)(a) 6(1)(a)(i) 6(1)(b)(ix) 6(1)(e.1) 6(1)(f) 6(1)(j) 6(2.1) 6(2) 6(3.1) 6(3) 6(4) 6(6) 6(7)60 60.01 60.1 60.1(4) 60(a) 60(b) 60(c.2) 60(d) 60(i) 60(j.1) 60(j) 60(l) 60(n)(vi) 60(o.1) 60(o) 60(q) 60(v.1) 60(v) 60(w)61.1 61.1(2)626202 6202.1(1.1) 6202.1(1) 6202.1(2.1) 6202.1(2) 6202.1(5)620463 63(3)(b)64 64.166 66.1 66.1(2) 66.1(3) 66.1(6) 66.2 66.2(1) 66.2(2) 66.2(5) 66.2(6) 66.2(7) 66.4 66.4(2) 66.4(5) 66.4(6) 66.4(7) 66.7 66(1) 66(12.1) 66(12.2) 66(12.3) 66(12.5) 66(12.6) 66(12.61) 66(12.66) 66(15) 66(2) 66(5)66.667 67.2 67.3 67.467.167.367.567.66700 6700.1 6700.2670267056869 69(1.1) 69(10) 69(2) 69(6)69(1)69(1)(b) 69(1)(b)(ii)69(1)(c)69(11)7 7(1.1) 7(1.4) 7(1)70 70(1) 70(10) 70(2) 70(3.1) 70(3) 70(4) 70(5.2) 70(9.1) 70(9.2) 70(9.3) 70(9.6) 70(9.8)70(5) 70(5)(a)70(6) 70(6)(b)70(9)72 72(1)(a) 72(2) 72(2)(a)73 73(2) 73(5)73(1)73(3)73(4)73007303 7303.1730774 74(1) 74(5)74.1(1)74.1(2)74.274.374.4(2)75 75.1 75(1) 75(2)76 76(4)78798 8(1) 8(1)(1.1) 8(1)(b) 8(1)(c) 8(1)(e) 8(1)(f) 8(1)(g) 8(1)(h.1) 8(1)(h) 8(1)(i)(i) 8(1)(i)(ii) 8(1)(i)(iii) 8(1)(i)(iv) 8(1)(i)(vi) 8(1)(j) 8(1)(m) 8(1)(p) 8(1)(q) 8(10) 8(12) 8(13) 8(2) 8(4) 8(5) 8(9)80 80.3 80(2) 80(4)80.01(3)80(1)80(12)80(3)81 81(1)(g.1) 81(1)(g.2) 81(1)(h) 81(3.1)81(1)(a)81(4)82 82(1)(a)82(2)8383(2)83(3)83(4)83(5)830784 84.1 84(1) 84(2) 84(3) 84(4.1) 84(4) 84(9)84.1(1)(b)85 85.1 85(1) 85(1)(e.2) 85(1)(e.4) 85(2) 85(3)85.1 85.1(1) 85.1(2.1) 85.1(2)86 86(2)87 87(1.2) 87(1)(z.1) 87(2) 87(2)(i) 87(2)(j) 87(2)(l.4) 87(2)(z) 87(2)(l.3) 87(7)88 88.1 88(1.5) 88(1) 88(1)(a) 88(1)(e.2) 88(1)(e.7) 88(2) 88(2)(e.2)89 89(1) 89(1)(b)(iv) 89(1)(g) 89(1)(j) 89(1)(b)(v) 89(14) 89(8)89(1.1)89(1.2)89(1)9 9(1)94 94.2 94(1) 94(1)(h)(ii)(D) 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)95 95(10) 95(11) 95(12) 95(8) 95(9)96 96(1.01) 96(1.1) 96(1.3) 96(1.5) 96(1) 96(1)(a) 96(1)(d) 96(2.01) 96(2.1) 96(2.11) 96(2.2) 96(2.4) 96(3)9797(2)98 98.1 98.2 98(3)Reg 102Reg 105Reg 108Reg 1100 1100(1) 1100(1)(a.1) 1100(1)(a) 1100(1)(a)(x.1) 1100(1)(a)(xxiv) 1100(1)(b) 1100(1)(e) 1100(1)(va) 1101(1af) 1100(1)(v) 1100(11) 1100(14) 1100(15) 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