Skip to main content
Skip to primary navigation
Department of Justice
www.justice.gc.ca
Common menu bar
Français
Home
Contact Us
Help
Search
canada.gc.ca
Breadcrumb trail
Main Page
>
Consolidated Regulations
>
C.R.C.
, c. 945 - Table of Contents
>
C.R.C.
, c. 945
Income Tax Regulations (
C.R.C.
, c. 945)
Full Document:
HTML
|
XML
[5827 KB]
|
PDF
[5793 KB]
Regulations are current to 2012-05-14 and last amended on 2012-01-01.
Previous Versions
Previous Page
SCHEDULES IX AND X
[Repealed, SOR/93-440, s.4]
Headings
Sections/Schedules
Income Tax Regulations
1 -
SHORT TITLE
2 -
INTERPRETATION
100 -
PART I
TAX DEDUCTIONS
100 -
Interpretation
101 -
Deductions and Remittances
102 -
Periodic Payments
103 -
Non-Periodic Payments
104 -
Deductions Not Required
104.1 -
Lifelong Learning Plan
105 -
Non-Residents
105.1 -
Fishermen’s Election
106 -
Variations in Deductions
107 -
Employee’s Returns
108 -
Remittances to Receiver General
109 -
Elections to Increase Deductions
110 -
Prescribed Persons
200 -
PART II
INFORMATION RETURNS
200 -
Remuneration and Benefits
201 -
Investment Income
202 -
Payments to Non-Residents
204 -
Estates and Trusts
204.1 -
Interpretation
205 -
Date Returns to be Filed
205.1 -
Electronic Filing
206 -
Legal Representatives and Others
207 -
Ownership Certificates
209 -
Distribution of Taxpayers Portions of Returns
210 -
Tax Deduction Information
211 -
Accrued Bond Interest
212 -
Employees Profit Sharing Plans
214 -
Registered Retirement Savings Plans
215 -
Registered Retirement Income Funds
217 -
Dispositon of Interest in Annuities and Life Insurance Policies
218 -
Patronage Payments
220 -
Cash Bonus Payments on Canada Savings Bonds
221 -
Qualified Investments
223 -
TFSAs
224 -
Canadian Home Insulation Program and Canada Oil Substitution Program
225 -
Certified Films and Video Tapes
226 -
Scientific Research Tax Credits
227 -
Share Purchase Tax Credits
228 -
Resource Flow-Through Shares
229 -
Partnership Return
229.1 -
Definitions
230 -
Security Transactions
232 -
Worker’s Compensation
233 -
Social Assistance
234 -
Farm Support Payments
235 -
Identifier Information
237 -
Contract for Goods and Services
238 -
Reporting of Payments in respect of Construction Activities
300 -
PART III
ANNUITIES AND LIFE INSURANCE POLICIES
300 -
Capital Element of Annuity Payments
301 -
Life Annuity Contracts
304 -
Prescribed Annuity Contracts
306 -
Exempt Policies
307 -
Accumulating Funds
308 -
Net Cost of Pure Insurance and Mortality Gains And Losses
309 -
Prescribed Premiums and Prescribed Increases
310 -
Interpretation
400 -
PART IV
TAXABLE INCOME EARNED IN A PROVINCE BY A CORPORATION
400 -
Interpretation
401 -
Computation of Taxable Income
402 -
General Rules
402.1 -
Central Paymaster
403 -
Insurance Corporations
404 -
Banks
405 -
Trust and Loan Corporations
406 -
Railway Corporations
407 -
Airline Corporations
408 -
Grain Elevator Operators
409 -
Bus and Truck Operators
410 -
Ship Operators
411 -
Pipeline Operators
412 -
Divided Businesses
413 -
Non-Resident Corporations
413.1 -
International Banking Centre Exception
414 -
Provincial SIFT Tax Rate
500 -
PART V
NON-RESIDENT-OWNED INVESTMENT CORPORATIONS
500 -
Elections
501 -
Elections Revoked
502 -
Certificates of Changes of Ownership
600 -
PART VI
ELECTIONS
700 -
PART VII
LOGGING TAXES ON INCOME
700 -
Logging
800 -
PART VIII
NON-RESIDENT TAXES
800 -
Registered Non-Resident Insurers
801 -
Filing of Returns by Registered Non-resident Insurers
802 -
Amounts Taxable
803 -
Payment of Tax by Registered Non-resident Insurers
804 -
Interpretation
805 -
Other Non-Resident Persons
805.1 -
Payee Certificate
806 -
International Organizations and Agencies
806.2 -
Prescribed Obligation
807 -
Identification of Obligations
808 -
Allowances in Respect of Investment in Property in Canada
809 -
Reduction of Certain Amounts to be Deducted or Withheld
1000 -
PART IX
1000 -
PART X
ELECTIONS IN RESPECT OF DECEASED TAXPAYERS
1000 -
Property Dispositions
1000.1 -
Realization of Options
1001 -
Annual Instalments
1100 -
PART XI
CAPITAL COST ALLOWANCES
1100 -
Division I
Deductions Allowed
1100A -
Exempt Mining Income
1101 -
Division II
Separate Classes
1101 -
Businesses and Properties
1102 -
Division III
Property Rules
1102 -
Property Not Included
1103 -
Division IV
Inclusions In and Transfers Between Classes
1103 -
Elections to Include Properties in Class 1
1104 -
Division V
Interpretation
1104 -
Definitions
1105 -
Division VI
Classes Prescribed
1106 -
Division VII
Certificates Issued by the Minister of Canadian Heritage
1106 -
Interpretation
1107 -
Division VIII
Determination of Viscosity and Density
1200 -
PART XII
RESOURCE AND PROCESSING ALLOWANCES
1201 -
Earned Depletion Allowances
1203 -
Mining Exploration Depletion
1204 -
Resource Profits
1205 -
Earned Depletion Base
1206 -
Interpretation
1207 -
Frontier Exploration Allowances
1208 -
Additional Allowances in Respect of Certain Oil or Gas Wells
1209 -
Additional Allowances in Respect of Certain Mines
1210 -
Resource Allowance
1211 -
Prescribed Amounts
1212 -
Supplementary Depletion Allowances
1213 -
Prescribed Deductions
1214 -
Amalgamations and Windings-Up
1216 -
Prescribed Persons
1217 -
Prescribed Canadian Exploration Expense
1218 -
Prescribed Canadian Development Expense
1219 -
Canadian Renewable and Conservation Expense
1300 -
PART XIII
ELECTIONS IN RESPECT OF TAXPAYERS CEASING TO BE RESIDENT IN CANADA
1300 -
Elections to Defer Capital Gains
1301 -
Elections to Defer Payment of Taxes
1302 -
Elections to Realize Capital Gains
1400 -
PART XIV
INSURANCE BUSINESS POLICY RESERVES
1400 -
Division 1
Policy Reserves
1400 -
Non-Life Insurance Business
1401 -
Division 2
Amounts Determined
1401 -
Life Insurance Business
1402 -
Division 3
Special Rules
1402 -
Non-Life and Life Insurance Businesses
1404 -
Division 4
Life Insurance Policy Reserves
1408 -
Division 5
Interpretation
1408 -
Insurance Businesses
1500 -
PART XV
PROFIT SHARING PLANS
1500 -
Division I
Employees Profit Sharing Plans
1501 -
Division II
Deferred Profit Sharing Plans
1501 -
Registration of Plans
1503 -
Division III
Elections in Respect of Certain Single Payments
1600 -
PART XVI
PRESCRIBED COUNTRIES
1700 -
PART XVII
CAPITAL COST ALLOWANCES, FARMING AND FISHING
1700 -
Division I
Deductions Allowed
1700 -
Rates
1701 -
Division II
Maximum Deductions
1702 -
Division III
Property Not Included
1703 -
Division IV
Interpretation
1703 -
Taxation Years for Individuals in Business
1704 -
Division V
Application of this Part
1800 -
PART XVIII
INVENTORIES
1800 -
Manner of Keeping Inventories
1801 -
Valuation
1802 -
Valuation of Animals
1900 -
PART XIX
INVESTMENT INCOME TAX
1900 -
Interpretation
2000 -
PART XX
POLITICAL CONTRIBUTIONS
2000 -
Contents of Receipts
2001 -
Information Returns
2002 -
Interpretation
2100 -
PART XXI
ELECTIONS IN RESPECT OF SURPLUSES
2100 -
Reduction of Tax-Paid Undistributed Surplus on Hand or 1971 Capital Surplus on Hand
2101 -
Capital Dividends and Life Insurance Capital Dividends Payable by Private Corporations
2102 -
Tax on 1971 Undistributed Income on Hand
2104 -
Capital Gains Dividends Payable by Mutual Fund Corporations, Investment Corporations and Mortgage Investment Corporations
2105 -
Capital Gains Dividends Payable by Non-Resident-Owned Investment Corporations
2106 -
Alternative to Additional Tax on Excessive Elections
2107 -
Tax-deferred Preferred Series
2200 -
PART XXII
SECURITY INTERESTS
2300 -
PART XXIII
PRINCIPAL RESIDENCES
2400 -
PART XXIV
INSURERS
2400 -
Definitions
2401 -
Designated Insurance Property
2402 -
Income from Participating Life Insurance Businesses
2403 -
Branch Tax Elections
2404 -
Currency Conversions
2405 -
Interpretation
2407 -
1977 Excess Policy Dividend Deduction
2408 -
1977 Carryforward Deduction
2409 -
Transitional
2410 -
Prescribed Amount
2412 -
Mean Canadian Investment Fund
2500 -
PART XXV
SPECIAL T1 TAX TABLE FOR INDIVIDUALS
2600 -
PART XXVI
INCOME EARNED IN A PROVINCE BY AN INDIVIDUAL
2600 -
Interpretation
2601 -
Residents of Canada
2602 -
Non-Residents
2603 -
Income from Business
2604 -
Bus and Truck Operators
2605 -
More Than One Business
2606 -
Limitations of Business Income
2607 -
Dual Residence
2608 -
Sift Trusts
2700 -
PART XXVII
GROUP TERM LIFE INSURANCE BENEFITS
2700 -
Definitions & Interpretation
2700 -
Definitions
2701 -
Prescribed Benefit
2702 -
Term Insurance Benefit
2702 -
Amount of Benefit
2703 -
Prepaid Insurance Benefit
2703 -
Amount of Benefit
2704 -
Employee-Paid Insurance
2705 -
Prescribed Premium and Insurance
2800 -
PART XXVIII
ELECTIONS IN RESPECT OF ACCUMULATING INCOMES OF TRUSTS
2900 -
PART XXIX
SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
2900 -
Interpretation
2901 -
Prescribed Expenditures
2903 -
Special-Purpose Buildings
3000 -
PART XXX
COMMUNICATION OF INFORMATION TO PROVINCES
3000 -
Communication of Information
3003 -
Prescribed Laws of the Province of Quebec
3100 -
PART XXXI
TAX SHELTER
3200 -
PART XXXII
[Repealed, SOR/2011-188, s. 17]
3300 -
PART XXXIII
TAX TRANSFER PAYMENTS
3400 -
PART XXXIV
INTERNATIONAL DEVELOPMENT ASSISTANCE PROGRAMS
3500 -
PART XXXV
GIFTS
3500 -
Interpretation
3501 -
Contents of Receipts
3501.1 -
Contents of Information Returns
3502 -
Employees’ Charity Trusts
3503 -
Universities Outside Canada
3504 -
Prescribed Donees
3505 -
Conditions
3600 -
PART XXXVI
RESERVES FOR SURVEYS
3700 -
PART XXXVII
REGISTERED CHARITIES
3701 -
Disbursement Quota
3702 -
Determination of Value
3800 -
PART XXXVIII
SOCIAL INSURANCE NUMBER APPLICATIONS
3900 -
PART XXXIX
MINING TAXES
4000 -
PART XL
BORROWED MONEY COSTS
4001 -
Interest on Insurance Policy Loans
4100 -
PART XLI
REPRESENTATION EXPENSES
4200 -
PART XLII
VALUATION OF ANNUITIES AND OTHER INTERESTS
4300 -
PART XLIII
INTEREST RATES
4300 -
Interpretation
4301 -
Prescribed Rate of Interest
4400 -
PART XLIV
PUBLICLY-TRADED SHARES OR SECURITIES
4500 -
PART XLV
ELECTIONS IN RESPECT OF EXPROPRIATION ASSETS
4600 -
PART XLVI
INVESTMENT TAX CREDIT
4600 -
Qualified Property
4601 -
Qualified Transportation Equipment
4602 -
Certified Property
4603 -
Qualified Construction Equipment
4604 -
Approved Project Property
4605 -
Prescribed Activities
4606 -
Prescribed Amount
4607 -
Prescribed Designated Regions
4608 -
Prescribed Expenditure for Qualified Canadian Exploration Expenditure
4609 -
Prescribed Offshore Region
4610 -
Prescribed Area
4700 -
PART XLVII
ELECTION IN RESPECT OF CERTAIN PROPERTY OWNED ON DECEMBER 31, 1971
4800 -
PART XLVIII
STATUS OF CORPORATIONS AND TRUSTS
4900 -
PART XLIX
DEFERRED INCOME PLANS
4900 -
Qualified Investments
4901 -
Interpretation
5000 -
PART L
TAX-FREE SAVINGS ACCOUNTS — PROHIBITED INVESTMENTS
5100 -
PART LI
DEFERRED INCOME PLANS, INVESTMENTS IN SMALL BUSINESS
5200 -
PART LII
CANADIAN MANUFACTURING AND PROCESSING PROFITS
5200 -
Basic Formula
5201 -
Small Manufacturers’ Rule
5202 -
Interpretation
5203 -
Resource Income
5204 -
Partnerships
5300 -
PART LIII
INSTALMENT BASE
5300 -
Individuals
5301 -
Corporations Under Part I of the Act
5400 -
PART LIV
[Repealed, SOR/2011-188, s. 21]
5500 -
PART LV
PRESCRIBED PROGRAMS AND BENEFITS
5500 -
Canadian Home Insulation Program
5501 -
Canada Oil Substitution Program
5502 -
Benefits under Government Assistance Programs
5503 -
Stabilization of Farm Income
5600 -
PART LVI
PRESCRIBED DISTRIBUTIONS
5700 -
PART LVII
MEDICAL EXPENSE TAX CREDIT
5800 -
PART LVIII
RETENTION OF BOOKS AND RECORDS
5900 -
PART LIX
FOREIGN AFFILIATES
5900 -
Dividends out of Exempt, Taxable and Pre-Acquisition Surplus
5901 -
Order of Surplus Distributions
5902 -
Election in Respect of Capital Gains
5903 -
Deductible Loss
5904 -
Participating Percentage
5905 -
Special Rules
5906 -
Carrying on Business in a Country
5907 -
Interpretation
5909 -
Prescribed Circumstances
6000 -
PART LX
PRESCRIBED ACTIVITIES
6100 -
PART LXI
RELATED SEGREGATED FUND TRUSTS
6200 -
PART LXII
PRESCRIBED SECURITIES, SHARES AND DEBT OBLIGATIONS
6200 -
Prescribed Securities
6201 -
Prescribed Shares
6300 -
PART LXIII
CHILD TAX BENEFITS
6300 -
Interpretation
6301 -
Non-Application of Presumption
6302 -
Factors
6400 -
PART LXIV
PRESCRIBED DATES
6400 -
Child Tax Credits
6401 -
Quebec Tax Abatement
6500 -
PART LXV
PRESCRIBED LAWS
6600 -
PART LXVI
PRESCRIBED ORDER
6700 -
PART LXVII
PRESCRIBED VENTURE CAPITAL CORPORATIONS, LABOUR-SPONSORED VENTURE CAPITAL CORPORATIONS, INVESTMENT CONTRACT CORPORATIONS, QUALIFYING CORPORATIONS AND PRESCRIBED STOCK SAVINGS PLANS
6800 -
PART LXVIII
PRESCRIBED PLANS, ARRANGEMENTS AND CONTRIBUTIONS
6804 -
Contributions to Foreign Plans
6804 -
Definitions
6900 -
PART LXIX
PRESCRIBED OFFSHORE INVESTMENT FUND PROPERTIES
7000 -
PART LXX
ACCRUED INTEREST ON DEBT OBLIGATIONS
7001 -
Indexed Debt Obligations
7100 -
PART LXXI
PRESCRIBED FEDERAL CROWN CORPORATIONS
7300 -
PART LXXII
[Repealed, SOR/2001-295, s. 5]
7300 -
PART LXXIII
PRESCRIBED AMOUNTS AND AREAS
7400 -
PART LXXIV
PRESCRIBED FOREST MANAGEMENT PLANS FOR WOODLOTS
7500 -
PART LXXV
PRESCRIBED MISSIONS
7600 -
PART LXXVI
CARVED-OUT PROPERTY EXCLUSION
7700 -
PART LXXVII
PRESCRIBED PRIZES
7800 -
PART LXXVIII
SPECIFIED PENSION PLANS
7900 -
PART LXXIX
PRESCRIBED FINANCIAL INSTITUTIONS
8000 -
PART LXXX
PRESCRIBED RESERVE AMOUNT AND RECOVERY RATE
8100 -
PART LXXXI
TRANSITION FOR FINANCIAL INSTITUTIONS
8100 -
Transition Deduction in respect of Unpaid Claims Reserve
8101 -
Inclusion of Transition Amount in respect of Unpaid Claims Reserve
8102 -
Mark-to-Market — Transition Deduction
8103 -
Mark-to-Market — Transition Inclusion
8104 -
Mark-to-Market — Transition Capital Loss
8105 -
Mark-to-Market — Transition Capital Gains
8200 -
PART LXXXII
PRESCRIBED PROPERTIES AND PERMANENT ESTABLISHMENTS
8200 -
Prescribed Properties
8201 -
Permanent Establishments
8300 -
PART LXXXIII
PENSION ADJUSTMENTS, PAST SERVICE PENSION ADJUSTMENTS, PENSION ADJUSTMENT REVERSALS AND PRESCRIBED AMOUNTS
8300 -
Interpretation
8301 -
Pension Adjustments
8301 -
Pension Adjustment with respect to Employer
8302 -
Benefit Entitlement
8303 -
Past Service Pension Adjustment
8303 -
PSPA with respect to Employer
8304 -
Past Service Benefits — Additional Rules
8304 -
Replacement of Defined Benefits
8304.1 -
Pension Adjustment Reversal
8304.1 -
Total Pension Adjustment Reversal
8305 -
Association of Benefits with Employers
8306 -
Exemption from Certification
8307 -
Certification in respect of Past Service Events
8307 -
Application for Certification
8308 -
Special Rules
8308 -
Benefits Provided Before Registration
8308.1 -
Foreign Plans
8308.1 -
Definition
8308.2 -
Prescribed Amount for Member of Foreign Plan
8308.2 -
Prescribed Amount
8308.3 -
Specified Retirement Arrangements
8308.3 -
Definition
8308.4 -
Government-Sponsored Retirement Arrangements
8308.4 -
Definitions
8309 -
Prescribed Amount for Lieutenant Governors and Judges
8310 -
Minister’s Powers
8311 -
Rounding of Amounts
8400 -
PART LXXXIV
RETIREMENT AND PROFIT-SHARING PLANS — REPORTING AND PROVISION OF INFORMATION
8400 -
Definitions
8401 -
Pension Adjustment
8402 -
Past Service Pension Adjustment
8402.01 -
Pension Adjustment Reversal
8402.01 -
Deferred Profit Sharing Plan
8402.1 -
Government-Sponsored Retirement Arrangements
8403 -
Connected Persons
8404 -
Reporting to Individuals
8405 -
Discontinuance of Business
8406 -
Provision of Information
8407 -
Qualifying Withdrawals
8408 -
Requirement to Provide Minister with Information
8409 -
Annual Information Returns
8410 -
Actuarial Reports
8500 -
PART LXXXV
REGISTERED PENSION PLANS
8500 -
Interpretation
8501 -
Prescribed Conditions for Registration and other Conditions Applicable to Registered Pension Plans
8501 -
Conditions for Registration
8502 -
Conditions Applicable to all Plans
8503 -
Defined Benefit Provisions
8503 -
Net Contribution Accounts
8504 -
Maximum Benefits
8504 -
Lifetime Retirement Benefits
8505 -
Additional Benefits on Downsizing
8505 -
Downsizing Program
8506 -
Money Purchase Provisions
8506 -
Permissible Benefits
8507 -
Periods of Reduced Pay
8507 -
Prescribed Compensation
8508 -
Salary Deferral Leave Plan
8509 -
Transition Rules
8509 -
Prescribed Conditions Applicable before 1992 to Grandfathered Plan
8510 -
Multi-employer Plans and other Special Plans
8510 -
Definition of
“Multi-employer Plan”
8511 -
Conditions Applicable to Amendments
8512 -
Registration and Amendment
8513 -
Designated Laws
8514 -
Prohibited Investments
8515 -
Special Rules for Designated Plans
8515 -
Designated Plans
8516 -
Eligible Contributions
8516 -
Prescribed Contribution
8517 -
Transfer — Defined Benefit to Money Purchase
8517 -
Prescribed Amount
8519 -
Association of Benefits with Time Periods
8520 -
Minister’s Actions
8600 -
PART LXXXVI
TAXABLE CAPITAL EMPLOYED IN CANADA
8700 -
PART LXXXVII
NATIONAL ARTS SERVICE ORGANIZATIONS
8800 -
PART LXXXVIII
DISABILITY-RELATED MODIFICATIONS AND APPARATUS
8900 -
PART LXXXIX
ENTITIES PRESCRIBED WITH RESPECT TO CERTAIN RULES
8900 -
International Organizations
8901 -
Partnership
9000 -
PART XC
FINANCIAL INSTITUTIONS — PRESCRIBED ENTITIES AND PROPERTIES
9000 -
Prescribed Trust not a Financial Institution
9001 -
Prescribed Property not Mark-to-Market Property
9002 -
Prescribed Property not Mark-to-Market Property
9002.1 -
Prescribed Payment Card Corporation Share not Mark-to-Market Property
9003 -
Significant Interest in a Corporation
9004 -
Financing Arrangement not a Specified Debt Obligation
9100 -
PART XCI
FINANCIAL INSTITUTIONS — INCOME FROM SPECIFIED DEBT OBLIGATIONS
9100 -
Interpretation
9101 -
Prescribed Inclusions and Deductions
9102 -
General Accrual Rules
9103 -
Accrual Rules — Special Cases and Transition
9104 -
Foreign Exchange Adjustment
9200 -
PART XCII
FINANCIAL INSTITUTIONS — DISPOSITION OF SPECIFIED DEBT OBLIGATIONS
9200 -
Interpretation
9202 -
Prescribed Debt Obligations
9203 -
Residual Portion of Gain or Loss
9204 -
Special Rules for Residual Portion of Gain or Loss
9300 -
PART XCIII
FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT
9300 -
Accredited Production
9400 -
PART XCIV
PRESCRIBED CHILDREN’S PROGRAMS
9400 -
Interpretation
9401 -
Program of Artistic, Cultural, Recreational or Developmental Activity
9500 -
PART XCV
EMPLOYEE LIFE AND HEALTH TRUSTS
SCHEDULE I
- RANGES OF REMUNERATION AND OF TOTAL REMUNERATION
SCHEDULE II
- CAPITAL COST ALLOWANCES
SCHEDULE III
- CAPITAL COST ALLOWANCES, CLASS 13
SCHEDULE IV
- CAPITAL COST ALLOWANCES, CLASS 15
SCHEDULE V
- CAPITAL COST ALLOWANCES, INDUSTRIAL MINERAL MINES
SCHEDULE VI
- CAPITAL COST ALLOWANCES, TIMBER LIMITS AND CUTTING RIGHTS
SCHEDULE VII
- PUBLICLY-TRADED SHARES OR SECURITIES
SCHEDULE VIII
- UNIVERSITIES OUTSIDE CANADA
SCHEDULES IX AND X
Table of Contents
1 ... 100
101 ... 102
103
104
104.1 ... 105
105.1
106 ... 108
109 ... 200
201
202
203 ... 204.1
205 ... 207
208 ... 211
212 ... 214.1
215 ... 217
218 ... 221
222 ... 226
227 ... 229
229.1
230
231 ... 233
234 ... 237
238 ... 300
301 ... 303
304
305 ... 306
307
308
309
310 ... 400
401 ... 402
402.1 ... 402.2
403 ... 404
405 ... 406
407 ... 409
410 ... 412
413 ... 414
415 ... 600
700
701 ... 805
805.1 ... 808
809
810 ... 1000.1
1001 ... 1100
1100A ... 1101
1102
1103
1104
1105 ... 1106
1107 ... 1202
1203
1204
1205
1206
1207
1208 ... 1209
1210 ... 1212
1213 ... 1217
1218 ... 1219
1300 ... 1302
1400
1401
1402 ... 1403
1404
1405 ... 1408
1500 ... 1503
1600 ... 1700
1701 ... 1702
1703
1704 ... 1802
1900
2000
2001 ... 2100
2101 ... 2102
2103 ... 2105
2106 ... 2107
2200 ... 2300
2301 ... 2400
2401
2402
2403 ... 2405
2406 ... 2408
2409
2410
2411
2412
2500
2501 ... 2601
2602 ... 2603
2604 ... 2606
2607 ... 2700
2701 ... 2702
2703 ... 2705
2800 ... 2900
2901 ... 2902
2903 ... 3100
3101 ... 3400
3500 ... 3501
3501.1 ... 3504
3505
3600
3700 ... 3702
3800 ... 3900
4000 ... 4301
4302 ... 4600
4601
4602 ... 4603
4604
4605 ... 4608
4609 ... 4800
4800.1 ... 4801.02
4801.1 ... 4802
4803
4900
4901
5000 ... 5100
5101
5102
5103
5104
5200 ... 5202
5203
5204
5300 ... 5301
5400 ... 5503
5600 ... 5700
5701 ... 5800
5801 ... 5900
5901
5902
5903
5904
5905
5906 ... 5907
5908 ... 6200
6201
6202
6202.1
6203
6204
6205
6206 ... 6207
6208
6209 ... 6301
6302 ... 6501
6502 ... 6700
6700.1 ... 6701
6702 ... 6704
6705 ... 6801
6802 ... 6802.1
6803 ... 6804
6900 ... 7000
7001
7100 ... 7303.1
7304
7305
7305.01 ... 7305.1
7306 ... 7307
7308
7309 ... 7400
7500 ... 7600
7700 ... 8000
8001 ... 8005
8006
8007 ... 8101
8102 ... 8103
8104 ... 8200
8200.1 ... 8201
8201.1 ... 8300
8301
8302
8303
8304
8304.1
8305 ... 8306
8307
8308
8308.1
8308.2 ... 8308.3
8308.4 ... 8309
8310 ... 8401
8402 ... 8402.01
8402.1 ... 8405
8406
8407 ... 8409
8410 ... 8500
8501
8502
8503
8504
8505
8506
8507
8508 ... 8509
8510
8511 ... 8512
8513 ... 8514
8515
8516
8517
8518 ... 8600
8601 ... 8603
8604 ... 8605
8700
8800 ... 9000
9001 ... 9002
9002.1 ... 9100
9101 ... 9102
9103
9104 ... 9200
9201 ... 9202
9203
9204
9300 ... 9400
9401
9500
SCHEDULE I : RANGES OF REMUNERATION AND OF TOTAL REMUNERATION
SCHEDULE II : CAPITAL COST ALLOWANCES
SCHEDULE III : CAPITAL COST ALLOWANCES, CLASS 13
SCHEDULE IV : CAPITAL COST ALLOWANCES, CLASS 15
SCHEDULE V : CAPITAL COST ALLOWANCES, INDUSTRIAL MINERAL MINES
SCHEDULE VI : CAPITAL COST ALLOWANCES, TIMBER LIMITS AND CUTTING RIGHTS
SCHEDULE VII : PUBLICLY-TRADED SHARES OR SECURITIES
SCHEDULE VIII : UNIVERSITIES OUTSIDE CANADA
SCHEDULES IX AND X
Amendments not in force
Table of Contents
1 ... 100
101 ... 102
103
104
104.1 ... 105
105.1
106 ... 108
109 ... 200
201
202
203 ... 204.1
205 ... 207
208 ... 211
212 ... 214.1
215 ... 217
218 ... 221
222 ... 226
227 ... 229
229.1
230
231 ... 233
234 ... 237
238 ... 300
301 ... 303
304
305 ... 306
307
308
309
310 ... 400
401 ... 402
402.1 ... 402.2
403 ... 404
405 ... 406
407 ... 409
410 ... 412
413 ... 414
415 ... 600
700
701 ... 805
805.1 ... 808
809
810 ... 1000.1
1001 ... 1100
1100A ... 1101
1102
1103
1104
1105 ... 1106
1107 ... 1202
1203
1204
1205
1206
1207
1208 ... 1209
1210 ... 1212
1213 ... 1217
1218 ... 1219
1300 ... 1302
1400
1401
1402 ... 1403
1404
1405 ... 1408
1500 ... 1503
1600 ... 1700
1701 ... 1702
1703
1704 ... 1802
1900
2000
2001 ... 2100
2101 ... 2102
2103 ... 2105
2106 ... 2107
2200 ... 2300
2301 ... 2400
2401
2402
2403 ... 2405
2406 ... 2408
2409
2410
2411
2412
2500
2501 ... 2601
2602 ... 2603
2604 ... 2606
2607 ... 2700
2701 ... 2702
2703 ... 2705
2800 ... 2900
2901 ... 2902
2903 ... 3100
3101 ... 3400
3500 ... 3501
3501.1 ... 3504
3505
3600
3700 ... 3702
3800 ... 3900
4000 ... 4301
4302 ... 4600
4601
4602 ... 4603
4604
4605 ... 4608
4609 ... 4800
4800.1 ... 4801.02
4801.1 ... 4802
4803
4900
4901
5000 ... 5100
5101
5102
5103
5104
5200 ... 5202
5203
5204
5300 ... 5301
5400 ... 5503
5600 ... 5700
5701 ... 5800
5801 ... 5900
5901
5902
5903
5904
5905
5906 ... 5907
5908 ... 6200
6201
6202
6202.1
6203
6204
6205
6206 ... 6207
6208
6209 ... 6301
6302 ... 6501
6502 ... 6700
6700.1 ... 6701
6702 ... 6704
6705 ... 6801
6802 ... 6802.1
6803 ... 6804
6900 ... 7000
7001
7100 ... 7303.1
7304
7305
7305.01 ... 7305.1
7306 ... 7307
7308
7309 ... 7400
7500 ... 7600
7700 ... 8000
8001 ... 8005
8006 ... 8100
8101
8102 ... 8103
8104 ... 8200
8200.1 ... 8201
8201.1 ... 8300
8301
8302
8303
8304
8304.1
8305 ... 8306
8307
8308
8308.1
8308.2 ... 8308.3
8308.4 ... 8309
8310 ... 8401
8402 ... 8402.01
8402.1 ... 8405
8406
8407 ... 8409
8410 ... 8500
8501
8502
8503
8504
8505
8506
8507
8508 ... 8509
8510
8511 ... 8512
8513 ... 8514
8515
8516
8517
8518 ... 8600
8601 ... 8602
8603 ... 8604
8605
8700
8800 ... 9000
9001 ... 9002
9002.1 ... 9100
9101 ... 9102
9103
9104 ... 9200
9201 ... 9202
9203
9204
9300 ... 9400
9401
9500
SCHEDULE I : RANGES OF REMUNERATION AND OF TOTAL REMUNERATION
SCHEDULE II : CAPITAL COST ALLOWANCES
SCHEDULE III : CAPITAL COST ALLOWANCES, CLASS 13
SCHEDULE IV : CAPITAL COST ALLOWANCES, CLASS 15
SCHEDULE V : CAPITAL COST ALLOWANCES, INDUSTRIAL MINERAL MINES
SCHEDULE VI : CAPITAL COST ALLOWANCES, TIMBER LIMITS AND CUTTING RIGHTS
SCHEDULE VII : PUBLICLY-TRADED SHARES OR SECURITIES
SCHEDULE VIII : UNIVERSITIES OUTSIDE CANADA
SCHEDULES IX AND X
Amendments not in force
Previous Page
Primary navigation (left column)
Laws
Main Page
Consolidated Acts
Consolidated Regulations
Constitutional Documents
Annual Statutes
Statutes Repeal Act: Reports and Repeals
Search
Basic Search
Advanced Search
Resources
Table of Public Statutes and Responsible Ministers
Table of Private Acts
Consolidated Index of Statutory Instruments
Related Resources
Help
Accessibility
FAQ
General
Search Help
PDF Help
How to Create Stable Links
Printing
Glossary
Important Note
Contact Us
Proactive Disclosure
Proactive Disclosure