International Non-governmental Organizations [NOTE: Application provisions are not included in the consolidated text see relevant amending Acts and regulations.] SOR/95-202, s. 1 SOR/2003-83, s. 1 2013, c. 40, s. 115
Income Tax Regulations 1 - Short Title
2 - Interpretation
100 - PART I - Tax Deductions
200 - PART II - Information Returns
300 - PART III - Annuities and Life Insurance Policies
400 - PART IV - Taxable Income Earned in a Province by a Corporation
500 - PART V - Non-Resident-Owned Investment Corporations
600 - PART VI - Elections
700 - PART VII - Logging Taxes on Income
800 - PART VIII - Non-Resident Taxes
1000 - PART IX - [Repealed, SOR/2003-5, s. 13]
1000 - PART X - Elections in Respect of Deceased Taxpayers
1100 - PART XI - Capital Cost Allowances
1200 - PART XII - Resource and Processing Allowances
1300 - PART XIII - Elections in Respect of Taxpayers Ceasing To Be Resident in Canada
1400 - PART XIV - Insurance Business Policy Reserves
1500 - PART XV - Profit Sharing Plans
1600 - PART XVI - Prescribed Countries
1700 - PART XVII - Capital Cost Allowances, Farming and Fishing
1800 - PART XVIII - Inventories
1900 - PART XIX - Investment Income Tax
2000 - PART XX - Political Contributions
2100 - PART XXI - Elections in Respect of Surpluses
2200 - PART XXII - Security Interests
2300 - PART XXIII - Principal Residences
2400 - PART XXIV - Insurers
2500 - PART XXV - Special T1 Tax Table for Individuals
2600 - PART XXVI - Income Earned in a Province by an Individual
2700 - PART XXVII - Group Term Life Insurance Benefits
2800 - PART XXVIII - Elections in Respect of Accumulating Incomes of Trusts
2900 - PART XXIX - Scientific Research and Experimental Development
3000 to 3002 - PART XXX - [Repealed, 2013, c. 40, s. 105]
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3200 - PART XXXII - [Repealed, SOR/2011-188, s. 17]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
3600 - PART XXXVI - Reserves for Surveys
3700 - PART XXXVII - Registered Charities
3800 - PART XXXVIII - Social Insurance Number Applications
3900 - PART XXXIX - Mining Taxes
4000 - PART XL - Borrowed Money Costs
4100 - PART XLI - Representation Expenses
4200 - PART XLII - Valuation of Annuities and Other Interests
4300 - PART XLIII - Interest Rates
4400 - PART XLIV - Publicly-traded Shares or Securities
4500 - PART XLV - Elections in Respect of Expropriation Assets
4600 - PART XLVI - Investment Tax Credit
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 - Registered Plans — Investments
5000 - PART L - [Repealed, 2013, c. 40, s. 109]
5100 - PART LI - Deferred Income Plans, Investments in Small Business
5200 - PART LII - Canadian Manufacturing and Processing Profits
5300 - PART LIII - Instalment Base
5400 - PART LIV - [Repealed, SOR/2011-188, s. 21]
5500 - PART LV - Prescribed Programs and Benefits
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
6000 - PART LX - Prescribed Activities
6100 - PART LXI - Related Segregated Fund Trusts
6200 - PART LXII - Prescribed Securities, Shares and Debt Obligations
6300 - PART LXIII - Child Tax Benefits
6400 - PART LXIV - Prescribed Dates
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
6900 - PART LXIX - Prescribed Offshore Investment Fund Properties
7000 - PART LXX - Accrued Interest on 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 - [Repealed, 2013, c. 33, s. 36]
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 - [Repealed, 2013, c. 34, s. 406]
8200 - PART LXXXII - Prescribed Properties and Permanent Establishments
8300 - PART LXXXIII - Pension Adjustments, Past Service Pension Adjustments, Pension Adjustment Reversals and Prescribed Amounts
8400 - PART LXXXIV - Retirement and Profit-sharing Plans — Reporting and Provision of Information
8500 - PART LXXXV - Registered Pension Plans
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
8901.1 - PART LXXXIX.1 - COVID-19 Wage and Rent Subsidies
9000 - PART XC - Financial Institutions — Prescribed Entities and Properties
9100 - PART XCI - Financial Institutions — Income from Specified Debt Obligations
9200 - PART XCII - Financial Institutions — Disposition of Specified Debt Obligations
9300 - PART XCIII - Film or Video Production Services Tax Credit
9400 - PART XCIV - [Repealed, 2016, c. 7, s. 59]
9500 - PART XCV - Employee Life and Health Trusts
9600 - PART XCVI - School Supplies Tax Credit
9700 - PART XCVII - COVID-19 — Air Quality Improvement Tax Credit
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
SCHEDULE VIII - - [Repealed, 2018, c. 12, s. 46]
SCHEDULES IX AND X