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Income Tax Regulations

Version of section 600 from 2017-12-14 to 2021-02-24:


 For the purposes of paragraphs 220(3.2)(a) and (b) of the Act, the following are prescribed provisions:

  • (a) section 21 of the Act;

  • (b) subsections 13(4), (7.4) and (29), 20(24), 44(1) and (6), 45(2) and (3), 50(1), 53(2.1), 56.4(13), 70(6.2), (9.01), (9.11), (9.21) and (9.31), 72(2), 73(1), 80.1(1), 82(3), 83(2), 91(1.4), 104(14), 107(2.001), 143(2), 146.01(7), 146.02(7), 164(6) and (6.1), 184(3), 251.2(6) and 256(9) of the Act;

  • (c) paragraphs 12(2.2)(b), 66.7(7)(c), (d) and (e) and (8)(c), (d) and (e), 80.01(4)(c), 86.1(2)(f) and 128.1(4)(d), (6)(a) and (c), (7)(d) and (g) and (8)(c) of the Act;

  • (d) subsections 1103(1), (2) and (2d) and 5907(2.1) of these Regulations.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/92-265, s. 1
  • SOR/93-530, s. 1
  • SOR/95-367, s. 1
  • SOR/96-128, s. 1
  • SOR/97-471, s. 1
  • SOR/99-17, s. 7
  • SOR/2001-216, s. 2
  • SOR/2002-144, s. 1
  • SOR/2005-123, s. 3
  • SOR/2005-185, s. 3
  • SOR/2006-200, s. 1
  • SOR/2010-96, s. 1
  • 2013, c. 34, s. 382, c. 40, s. 98
  • 2016, c. 12, s. 76
  • 2017, c. 33, s. 89
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