Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Marginal note:Tax payable by persons resident in Canada

• 2 (1) An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year.

• 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.