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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.

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.

 

 

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