Canada: Related Information

Table of Statutes

This page was last updated on 6 June 2019.

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.

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

Provincial and territorial statutes that affect taxation include the following:

Alberta: Corporate Tax Act, Fuel Tax Act , Income Tax Act
British Columbia: Income Tax Act
Manitoba: Income Tax Act
New Brunswick: Income Tax Act
Newfoundland & Labrador: Gasoline Tax Act, Income Tax Act
North West Territories: Income Tax Act, Petroleum Products Tax Act
Nova Scotia: Corporation Capital Tax Act, Income Tax Act, Sales Tax Act
Ontario: Corporations Tax Act, Fuel Tax Act, Income Tax Act
Prince Edward Island: Gasoline Tax Act, Health Tax Act, Income Tax Act, Revenue Tax Act
Saskatchewan: Fuel Tax Act, Income Tax Act
Yukon: Income Tax Act

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