Income Tax Application Rules (R.S.C., 1985, c. 2 (5th Supp.))

Act current to 2013-04-29 and last amended on 2008-01-01. Previous Versions

Application of the 1971 Acts and the Revised Acts

Marginal note:Application of Income Tax Application Rules, 1971, 1970-71-72, c. 63

70. Subject to this Act and the Income Tax Act and unless the context otherwise requires,

  • (a) sections 7 to 9 and 12 to 68 of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, apply with respect to taxation years that ended before December, 1991; and

  • (b) section 10 of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, applies with respect to amounts paid or credited before December, 1991.

Marginal note:Application of this Act

71. Subject to this Act and the Income Tax Act and unless the context otherwise requires,

  • (a) sections 7 to 9 and 12 to 78 of this Act apply with respect to taxation years that end after November, 1991; and

  • (b) section 10 of this Act applies with respect to amounts paid or credited after November, 1991.

Marginal note:Application of Income Tax Act, R.S.C., 1952, c. 148

72. Subject to this Act and the Income Tax Act and unless the context otherwise requires, the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, applies as follows:

  • (a) Parts I, I.1, 1.2, 1.3, II.1, IV, IV.1, V, VI, VI.1, VII, VIII, IX, X1.3, XII, XII.1, XII.2, XII.3 and XIV of that Act apply with respect to taxation years that ended before December 1991;

  • (b) Part III of that Act applies with respect to dividends that became payable before December, 1991;

  • (c) Parts X, X.1, X.2, XI, XI.1 and XI.2 of that Act apply with respect to calendar years that ended before December, 1991;

  • (d) Part XIII of that Act applies with respect to amounts paid or credited before December, 1991; and

  • (e) Parts XV, XVI and XVII of that Act apply before December, 1991.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 2 (5th Supp.), s. 72;
  • 1994, c. 21, s. 119.
Marginal note:Application of Income Tax Act

73. Subject to this Act and the Income Tax Act and unless the context otherwise requires, the Income Tax Act applies as follows:

  • (a) Parts I, I.1, I.2, I.3, II.1, IV, IV.1, V, VI, VI.1, VII, VIII, IX, X1.3, XII, XII.1, XII.2, XII.3 and XIV of that Act apply with respect to taxation years that end after November 1991;

  • (b) Part III of that Act applies with respect to dividends that become payable after November, 1991;

  • (c) Parts X, X.1, X.2, XI, XI.1 and XI.2 of that Act apply with respect to calendar years that end after November, 1991;

  • (d) Part XIII of that Act applies with respect to amounts paid or credited after November, 1991; and

  • (e) Parts XV, XVI and XVII of that Act apply after November, 1991.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 2 (5th Supp.), s. 73;
  • 1994, c. 21, s. 120.