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

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Act current to 2026-09-30 and last amended on 2026-06-18. Previous Versions

Marginal note:Provisions applicable to Part

 Subsections 150(2) and 150(3), sections 152, 158 and 159, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I are applicable to this Part, with such modifications as the circumstances require.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 7, Sch. II, s. 165

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