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.