Canada: Related Information

Table of Statutes

This is a non-exhaustive list of the main Canadian federal statutes affecting taxation. The statutes are listed in alphabetical order – click on the statute for a fuller description of the statute, the legal regime it forms part of, or in some cases the text of the law.

• The Canada Business Corporations Act
• The Customs Act
• The Excise Tax Act
• The Income Tax Act
• The Sales Tax and Excise Tax Amendment Acts
• The Tax-back Guarantee Act

Provinces and territories have their own statutes affecting taxation, and include the following:

• The Corporate Tax Act (Alberta)
• The Corporation Capital Tax Act (Nova Scotia)
• The Corporations Tax Act (Ontario)
• The Fuel Tax Act (Alberta)
• The Fuel Tax Act (Ontario)
• The Fuel Tax Act (Sasakatchewan)
• The Gasoline Tax Act (Newfoundland)
• The Gasoline Tax Act (Prince Edward Island)
• The Health Tax Act (Prince Edward Island)
• The Income Tax Act of Alberta
• The Income Tax Act of British Columbia
• The Income Tax Act of New Brunswick
• The Income Tax Act of Newfoundland
• The Income Tax Act of North West Territories
• The Income Tax Act of Nova Scotia
• The Income Tax Act of Ontario
• The Income Tax Act of Prince Edward Island
• The Income Tax Act of Saskatchewan
• The Income Tax Act of Yukon
• The Income Tax Act of Manitoba
• The Petroleum Products Tax Act (North West Territories)
• The Revenue Tax Act (Prince Edward Island)
• The Sales Tax Act (Nova Scotia)

In addition to statute law, there are numerous regulations and Canada Revenue Agency interpretation bulletins of case law.

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