Marginal note:Tax payable by persons resident in Canada
Marginal note:Taxable income
(2) The taxable income of a taxpayer for a taxation year is the taxpayer’s income for the year plus the additions and minus the deductions permitted by Division C.
Marginal note:Tax payable by non-resident persons
(3) Where a person who is not taxable under subsection 2(1) for a taxation year
(a) was employed in Canada,
(b) carried on a business in Canada, or
(c) disposed of a taxable Canadian property,
at any time in the year or a previous year, an income tax shall be paid, as required by this Act, on the person’s taxable income earned in Canada for the year determined in accordance with Division D.
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. 1970-71-72, c. 63, s. 1 “2”;
- 1984, c. 1, s.1;
- 1985, c. 45, s. 1.
- Date modified: