Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
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Act current to 2026-05-26 and last amended on 2026-04-01. Previous Versions
Marginal note:Tax on personal services business income
123.5 There shall be added to the tax otherwise payable under this Part for each taxation year by a corporation an amount equal to 5% of the corporation’s taxable income for the year from a personal services business.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2016, c. 7, s. 62
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