Income Tax Act

Version of section 118.94 from 2017-01-01 to 2017-11-20:

Marginal note:Tax payable by non-residents (credits restricted)

 Sections 118 to 118.07 and 118.2, subsections 118.3(2) and (3) and sections 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 118.94;
  • 1994, c. 7, Sch. II, s. 96;
  • 2006, c. 4, s. 68;
  • 2007, c. 2, s. 29;
  • 2009, c. 31, s. 11;
  • 2011, c. 24, s. 35;
  • 2014, c. 20, s. 16;
  • 2016, c. 7, s. 23.
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