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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.

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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