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Canada'>R.S.C.</abbr>, 1985, c. 1 (5th Supp.)</li></ol> </div> </div> </nav> </header>  <div class="container"> <div class="row"> <main property="mainContentOfPage" class="col-md-9 col-md-push-3"> <div class='legisHeader'><header><h1 id='wb-cont' class='HeadTitle'>Income Tax Act (<abbr title='Revised Statutes of Canada'>R.S.C.</abbr>, 1985, c. 1 (5th Supp.))</h1><div id='printAll'>Full Document:  <ul><li><a href='FullText.html'>HTMLFull Document: Income Tax Act</a> (Accessibility Buttons available) | </li><li><a href='/eng/XML/I-3.3.xml'>XMLFull Document: Income Tax Act</a> [13312 KB] | </li> <li><a href='/PDF/I-3.3.pdf'>PDFFull Document: Income Tax Act</a> [22103 KB]</li></ul></div><div class='info'>Act current to 2025-01-22 and <a href='index.html#hist'>last amended</a> on 2025-01-01. <a href='PITIndex.html'>Previous Versions</a></div></header><div class='lineSeparator goldLineTop'></div></div><div class='docContents' id='docCont'> <nav><div class="btn-group btn-group-justified"><a rel="prev" class="btn btn-default" role="button" href="page-213.html#docCont" >Go to full page</a><a id="right-panel-trigger" class="overlay-lnk btn btn-default" role="button" href="index.html" aria-controls="right-panel">Table of Contents</a></div></nav><div class="wb-txthl"><section> Marginal note:Provision of information<ul class="Section ProvisionList" id="316948"><li><a class="sectionLabel" id="s-241">241</a> (1) Except as authorized by this section, no official or other representative of a government entity shall<ul class="ProvisionList"><li>(a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information;</li><li>(b) knowingly allow any person to have access to any taxpayer information; or</li><li>(c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the <cite class="XRefExternalAct"><a href="/eng/acts/C-8">Canada Pension Plan</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/E-5.6">Employment Insurance Act</a></cite> or for the purpose for which it was provided under this section.</li></ul></li><li>Marginal note:Evidence relating to taxpayer information(2) Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.</li><li>Marginal note:Communication where proceedings have been commenced(3) Subsections 241(1) and 241(2) do not apply in respect of<ul class="ProvisionList"><li>(a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or</li><li>(b) any legal proceedings relating to the administration or enforcement of this Act, the <cite class="XRefExternalAct"><a href="/eng/acts/C-8">Canada Pension Plan</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/E-5.6">Employment Insurance Act</a></cite> or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty.</li></ul></li><li>Marginal note:Circumstances involving danger(3.1) The Minister may provide to appropriate persons any taxpayer information relating to imminent danger of death or physical injury to any individual.</li><li>Marginal note:Certain qualified donees(3.2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity, registered Canadian amateur athletic association or registered journalism organization:<ul class="ProvisionList"><li>(a) a copy of the registrant’s governing documents, including its statement of purpose, and function in the case of a Canadian amateur athletic association;</li><li>(b) any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act;</li><li>(c) the names of the persons who at any time were the registrant’s directors and the periods during which they were its directors;</li><li>(d) a copy of the notification of the registrant’s registration, including any conditions and warnings;</li><li>(e) if the registration of the registrant has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the registrant relating to the grounds for the revocation or annulment;</li><li>(f) financial statements required to be filed with an information return referred to in subsection 149.1(14) or (14.1);</li><li>(g) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1));</li><li>(h) in the case of a registrant that is a charity, an application by the registrant, and information filed in support of the application, for a designation, determination or decision by the Minister under any of subsections 149.1(6.3), (7), (8) and (13); and</li><li>(i) in the case of a registrant that is a charity, in respect of an application for a determination by the Minister under subsection 149.1(5), information in respect of the application, including<ul class="ProvisionList"><li>(i) the application,</li><li>(ii) information filed in support of the application, and</li><li>(iii) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to the application.</li></ul></li></ul></li><li>Marginal note:Information may be communicated(3.3) The Minister of Canadian Heritage may communicate or otherwise make available to the public, in any manner that that Minister considers appropriate, the following taxpayer information in respect of a Canadian film or video production certificate (as defined under subsection 125.4(1)) that has been issued or revoked:<ul class="ProvisionList"><li>(a) the title of the production for which the Canadian film or video production certificate was issued;</li><li>(b) the name of the taxpayer to whom the Canadian film or video production certificate was issued;</li><li>(c) the names of the producers of the production;</li><li>(d) the names of the individuals in respect of whom and places in respect of which that Minister has allotted points in respect of the production in accordance with regulations made for the purpose of section 125.4;</li><li>(e) the total number of points so allotted; and</li><li>(f) any revocation of the Canadian film or video production certificate.</li></ul></li><li>Marginal note:Information may be communicated(3.4) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the following taxpayer information:<ul class="ProvisionList"><li>(a) the names of each organization in respect of which an individual can be entitled to a deduction under subsection 118.02(2);</li><li>(b) information relating to the eligibility, for the deduction under subsection 118.02(2), of subscriptions offered by organizations referred to in paragraph (a); and</li><li>(c) the start and, if applicable, end of the period in which paragraph (a) or (b) applies in respect of any particular organization or subscription.</li></ul></li><li>Marginal note:Clean economy tax credits(3.41) The Minister or the Minister of Finance may communicate or otherwise make available to the public, in any manner that the particular Minister considers appropriate, the following taxpayer information that reasonably relates to the claim or receipt of a <dfn>clean economy tax credit</dfn> (as defined in subsection 127.47(1)) by a corporation or trust:<ul class="ProvisionList"><li>(a) the name, including any business name, of<ul class="ProvisionList"><li>(i) the corporation or trust, and</li><li>(ii) a partnership of which a person described in subparagraph (i) is or was a member, or is or was deemed to be a member under subsection 127.47(7), in respect of the tax credit;</li></ul></li><li>(b) the specific type of tax credit; and</li><li>(c) the period to which the tax credit relates.</li></ul></li><li>Marginal note:Information may be communicated(3.5) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the name of any person or partnership that makes an application under section 125.7.</li><li>Marginal note:Where taxpayer information may be disclosed(4) An official may<ul class="ProvisionList"><li>(a) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the <cite class="XRefExternalAct"><a href="/eng/acts/C-8">Canada Pension Plan</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/E-5.6">Employment Insurance Act</a></cite>, solely for that purpose;</li><li>(b) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of determining any tax, interest, penalty or other amount that is or may become payable by the person, or any refund or tax credit to which the person is or may become entitled, under this Act or any other amount that is relevant for the purposes of that determination;</li><li>(c) provide to the person who seeks a certification referred to in paragraph 147.1(10)(a) the certification or a refusal to make the certification, solely for the purposes of administering a registered pension plan;</li><li>(d) provide taxpayer information<ul class="ProvisionList"><li>(i) to an official of the Department of Finance solely for the purposes of the formulation or evaluation of fiscal policy,</li><li>(i.1) to any person solely for the purposes of subsection (3.41),</li><li>(ii) to an official solely for the purposes of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of an Act of Parliament that provides for the imposition and collection of a tax or duty,</li><li>(iii) to an official solely for the purposes of the administration or enforcement of a law of a province that provides for the imposition or collection of a tax or duty,</li><li>(iv) to an official of the government of a province solely for the purposes of the formulation or evaluation of fiscal policy,</li><li>(v) to an official of the Department of Natural Resources or of the government of a province solely for the purposes of the administration or enforcement of a program of the Government of Canada or of the province relating to the exploration for or exploitation of Canadian petroleum and gas resources,</li><li>(vi) to an official of the government of a province that has received or is entitled to receive a payment referred to in this subparagraph, or to an official of the Department of Natural Resources, solely for the purposes of the provisions relating to payments to a province in respect of the taxable income of corporations earned in the offshore area with respect to the province under the <cite class="XRefExternalAct"><a href="/eng/acts/C-7.8">Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act</a></cite>, chapter 28 of the Statutes of Canada, 1988, the <cite class="XRefExternalAct"><a href="/eng/acts/C-7.5">Canada–Newfoundland and Labrador Atlantic Accord Implementation Act</a></cite>, chapter 3 of the Statutes of Canada, 1987, or similar Acts relating to the exploration for or exploitation of offshore Canadian petroleum and gas resources,</li><li>(vi.1) to an official of the Department of Natural Resources solely for the purposes of determining whether<ul class="ProvisionList"><li>(A) property is <dfn>prescribed energy conservation property</dfn> (as defined in Part LXXXII of the <cite class="XRefExternalRegulation"><a href="/eng/regulations/C.R.C.,_c._945">Income Tax Regulations</a></cite>) or whether an outlay or expense is a <dfn>Canadian renewable and conservation expense</dfn> (as defined in section 66.1),</li><li>(B) a process is a <dfn>CCUS process</dfn> (as defined in section 127.44), whether property is <dfn>dual-use equipment</dfn> (as defined in section 127.44), whether a project is a <dfn>qualified CCUS project</dfn> (as defined in section 127.44) or whether a property is described in Class 57 or 58 of Schedule II to the <cite class="XRefExternalRegulation"><a href="/eng/regulations/C.R.C.,_c._945">Income Tax Regulations</a></cite>,</li><li>(C) a property is a <dfn>clean technology property</dfn> (as defined in section 127.45), and</li><li>(D) a cost is a <dfn>ZETM cost of capital</dfn> or a <dfn>ZETM cost of labour</dfn> (as defined in section 125.2) and activities are <dfn>qualified zero-emission technology manufacturing activities</dfn> (as defined in Part LII of the <cite class="XRefExternalRegulation"><a href="/eng/regulations/C.R.C.,_c._945">Income Tax Regulations</a></cite>),</li></ul></li><li>(vi.2) to a person employed or engaged in the service of an office or agency of the Government of Canada solely for the purposes of administering or enforcing sections 127.44 to 127.49 and 211.92 to 211.95 or the evaluation or formulation of related policies or guidelines,</li><li>(vii) to an official solely for the purposes of the administration or enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/P-7.01">Pension Benefits Standards Act, 1985</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/P-15.3">Pooled Registered Pension Plans Act</a></cite> or a similar law of a province,</li><li>(vii.1) to an official solely for the purpose of the administration or enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/C-3.6">Canada Education Savings Act</a></cite> or a designated provincial program as defined in subsection 146.1(1),</li><li>(vii.2) to an official solely for the purposes of the administration and enforcement of Part 1 of the <cite class="XRefExternalAct"><a href="/eng/acts/E-6.2">Energy Costs Assistance Measures Act</a></cite>,</li><li>(vii.3) to an official solely for the purposes of the administration and enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/C-28.5">Children’s Special Allowances Act</a></cite> or the evaluation or formation of policy for that Act,</li><li>(vii.4) to an official solely for the purposes of the administration and enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/U-3.2"><cite class="XRefExternalAct"><a href="/eng/acts/U-3.2">Universal Child Care Benefit Act</a></cite></a></cite> or the evaluation or formation of policy for that Act,</li><li>(vii.5) to an official solely for the purposes of the administration or enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/C-3.5">Canada Disability Savings Act</a></cite> or a designated provincial program as defined in subsection 146.4(1),</li><li>(vii.51) to an official solely for the purposes of the administration and enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/C-3.45">Canada Disability Benefit Act</a></cite> or the evaluation or formulation of policy for that Act,</li><li>(vii.6) to an official solely for the purposes of the administration and enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/C-3.7">Canada Emergency Response Benefit Act</a></cite> or the evaluation or formulation of policy for that Act,</li><li>(vii.7) to an official solely for the purposes of the administration and enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/C-10.10">Canada Recovery Benefits Act</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/C-11.01">Canada Worker Lockdown Benefit Act</a></cite>, or the evaluation or formulation of policy for those Acts,</li><li>(vii.8) to an official, if the taxpayer information is taxpayer information of an individual who has made an application under the <cite class="XRefExternalAct"><a href="/eng/acts/C-10.10">Canada Recovery Benefits Act</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/C-11.01">Canada Worker Lockdown Benefit Act</a></cite>, solely for the purposes of the evaluation or formulation of policy for a program administered and enforced by<ul class="ProvisionList"><li>(A) the Minister of Employment and Social Development,</li><li>(B) the Minister of Labour, or</li><li>(C) the Canada Employment Insurance Commission,</li></ul></li><li>(vii.9) to an official of a department or agency of the Government of Canada or of a provincial government (or to an individual who occupies a similar position in connection with an Aboriginal government) as to the name, Social Insurance Number, date of birth, address, telephone number, email address or occupation of an individual who has made an application under the <cite class="XRefExternalAct"><a href="/eng/acts/C-10.10">Canada Recovery Benefits Act</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/C-11.01">Canada Worker Lockdown Benefit Act</a></cite>, solely for the purposes of<ul class="ProvisionList"><li>(A) the administration and enforcement of employment benefits and supports and social assistance programs established by a department or agency of the Government of Canada, the government of a province or an Aboriginal government, or</li><li>(B) the evaluation or formulation of policy of a program established by a department or agency of the Government of Canada, the government of a province or an Aboriginal government,</li></ul></li><li>(vii.91) to an official of a department or agency of a provincial government solely for the purposes of the administration and enforcement, or evaluation or formulation of policy, of a program that provides financial assistance in respect of rent or interest payments in the context of the coronavirus disease 2019 (COVID-19) pandemic,</li><li>(viii) to an official of the Department of Veterans Affairs solely for the purposes of the administration of the <cite class="XRefExternalAct"><a href="/eng/acts/W-3">War Veterans Allowance Act</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/C-16.8">Veterans Well-being Act</a></cite> or Part XI of the <cite class="XRefExternalAct"><a href="/eng/acts/C-31">Civilian War-related Benefits Act</a></cite>,</li><li>(ix) to an official of a department or agency of the Government of Canada or of a province as to the name, address, telephone number, occupation, size or type of business of a taxpayer, solely for the purpose of enabling that department or agency to obtain statistical data for research and analysis,</li><li>(x) to an official of the Canada Employment Insurance Commission or the Department of Employment and Social Development, solely for the purpose of the administration or enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/E-5.6">Employment Insurance Act</a></cite>, an employment program of the Government of Canada (including, for greater certainty, any activity relating to a program for temporary foreign workers for which the administration or enforcement is the responsibility of the Minister of Employment and Social Development under the <cite class="XRefExternalRegulation"><a href="/eng/regulations/SOR-2002-227">Immigration and Refugee Protection Regulations</a></cite>) or the evaluation or formation of policy for that Act or program,</li><li>(x.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the <cite class="XRefExternalAct"><a href="/eng/acts/H-5.7">Department of Employment and Social Development Act</a></cite> in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>,</li><li>(xi) to an official of the Department of Agriculture and Agri-Food or of the government of a province solely for the purposes of the administration or enforcement of a program of the Government of Canada or of the province established under an agreement entered into under the <cite class="XRefExternalAct"><a href="/eng/acts/F-3.3">Farm Income Protection Act</a></cite>,</li><li>(xii) to a member of the Canadian Cultural Property Export Review Board or an official of the Administrative Tribunals Support Service of Canada solely for the purposes of administering sections 32 to 33.2 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-51">Cultural Property Export and Import Act</a></cite>,</li><li>(xiii) to an official solely for the purposes of setting off against any sum of money that may be due or payable by Her Majesty in right of Canada a debt due to<ul class="ProvisionList"><li>(A) Her Majesty in right of Canada, or</li><li>(B) Her Majesty in right of a province,</li></ul></li><li>(xiv) to an official solely for the purposes of section 7.1 of the <cite class="XRefExternalAct">Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act</cite>,</li><li>(xv) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the <cite class="XRefExternalAct"><a href="/eng/acts/P-24.501">Proceeds of Crime (Money Laundering) and Terrorist Financing Act</a></cite>,</li><li>(xvi) to a person employed or engaged in the service of an office or agency, of the Government of Canada or of a province, whose mandate includes the provision of assistance (as defined in subsection 125.4(1) or 125.5(1)) in respect of film or video productions or film or video production services, solely for the purpose of the administration or enforcement of the program under which the assistance is offered,</li><li>(xvi.1) to a person employed or engaged in the service of an office or agency, of the Government of Canada or of a province, whose mandate includes the provision of <dfn>assistance</dfn> (as defined in subsection 125.6(1)) in respect of qualified Canadian journalism organizations, solely for the purpose of the administration or enforcement of the program under which the assistance is offered,</li><li>(xvi.2) to a body referred to in paragraph (b) of the definition <dfn>qualified Canadian journalism organization</dfn> in subsection 248(1), solely for the purpose of determining eligibility for designation under that paragraph,</li><li>(xvii) to an official of the Canadian Radio-television and Telecommunications Commission, solely for the purpose of the administration or enforcement of a regulatory function of that Commission,</li><li>(xviii) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under the <cite class="XRefExternalAct"><a href="/eng/acts/G-5">Government Employees Compensation Act</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/L-2">Canada Labour Code</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/M-6">Merchant Seamen Compensation Act</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/S-23">Canada Student Loans Act</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/S-22.7">Canada Student Financial Assistance Act</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/P-15.8">Postal Services Continuation Act, 1997</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/W-0.8">Wage Earner Protection Program Act</a></cite>, the <cite class="XRefExternalAct"><a href="/eng/acts/A-11.9">Apprentice Loans Act</a></cite> or a law of a province governing the granting of financial assistance to students at the post-secondary school level,</li><li>(xix) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada under the Canada Emergency Business Account program established by Export Development Canada in accordance with an authorization made under subsection 23(1) of the <cite class="XRefExternalAct"><a href="/eng/acts/E-20">Export Development Act</a></cite>,</li><li>(xx) to an official of<ul class="ProvisionList"><li>(A) the Canada Revenue Agency solely for the purposes of the administration or enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/D-1.55">Dental Benefit Act</a></cite>, or</li><li>(B) the Department of Health solely for the purposes of the formulation or evaluation of policy for that Act,</li></ul></li><li>(xx.1) to an official of<ul class="ProvisionList"><li>(A) the Department of Employment and Social Development, the Department of Health or the Department of Public Works and Government Services, solely for the purpose of the administration or enforcement of the Canadian Dental Care Plan established under the authority of the <cite class="XRefExternalAct"><a href="/eng/acts/H-3.2">Department of Health Act</a></cite> in respect of dental service for individuals, or</li><li>(B) the Department of Health solely for the purpose of the formulation or evaluation of policy for that plan,</li></ul></li><li>(xxi) to an official of the Canada Revenue Agency solely for the purposes of the administration or enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/R-5.44">Rental Housing Benefit Act</a></cite>,</li><li>(xxii) to a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, the Canada Mortgage and Housing Corporation, solely for the purposes of the formulation or evaluation of policy for the <cite class="XRefExternalAct"><a href="/eng/acts/R-5.44">Rental Housing Benefit Act</a></cite>, or</li><li>(xxiii) to an official solely for the purposes of a security review under subsection 83.032(10) or section 83.034 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, if the information can reasonably be considered to be relevant to the security review;</li></ul></li><li>(e) provide taxpayer information, or allow the inspection of or access to taxpayer information, as the case may be, under, and solely for the purposes of,<ul class="ProvisionList"><li>(i) subsection 36(2) or section 46 of the <cite class="XRefExternalAct"><a href="/eng/acts/A-1">Access to Information Act</a></cite>,</li><li>(ii) section 13 of the <cite class="XRefExternalAct"><a href="/eng/acts/A-17">Auditor General Act</a></cite>,</li><li>(iii) section 92 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-8">Canada Pension Plan</a></cite>,</li><li>(iv) a warrant issued under subsection 21(3) of the <cite class="XRefExternalAct"><a href="/eng/acts/C-23">Canadian Security Intelligence Service Act</a></cite>,</li><li>(v) an order made under subsection 462.48(3) of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>,</li><li>(vi) section 26 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-51">Cultural Property Export and Import Act</a></cite>,</li><li>(vii) section 79 of the <cite class="XRefExternalAct"><a href="/eng/acts/F-1.4">Family Orders and Agreements Enforcement Assistance Act</a></cite>,</li><li>(viii) paragraph 33.1(a) of the <cite class="XRefExternalAct"><a href="/eng/acts/O-9">Old Age Security Act</a></cite>,</li><li>(ix) subsection 34(2) or section 45 of the <cite class="XRefExternalAct"><a href="/eng/acts/P-21">Privacy Act</a></cite>,</li><li>(x) section 24 of the <cite class="XRefExternalAct"><a href="/eng/acts/S-19">Statistics Act</a></cite>,</li><li>(xi) section 9 of the <cite class="XRefExternalAct"><a href="/eng/acts/T-3">Tax Rebate Discounting Act</a></cite>,</li><li>(xii) a provision contained in a tax treaty with another country or in a listed international agreement, or</li><li>(xiii) an order made under the <cite class="XRefExternalAct"><a href="/eng/acts/M-13.6">Mutual Legal Assistance in Criminal Matters Act</a></cite> to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, in response to a request made pursuant to<ul class="ProvisionList"><li>(A) an administrative arrangement entered into under section 6 of the <cite class="XRefExternalAct"><a href="/eng/acts/M-13.6">Mutual Legal Assistance in Criminal Matters Act</a></cite>, or</li><li>(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;</li></ul></li></ul></li><li>(f) provide taxpayer information solely for the purposes of sections 23 to 25 of the <cite class="XRefExternalAct"><a href="/eng/acts/F-11">Financial Administration Act</a></cite>;</li><li>(f.1) provide taxpayer information to an official for the purposes of the administration and enforcement of the <cite class="XRefExternalAct"><a href="/eng/acts/C-27.55">Charities Registration (Security Information) Act</a></cite>, and where an official has so received taxpayer information, the official may provide that information to another official as permitted by subsection (9.1);</li><li>(g) use taxpayer information to compile information in a form that does not directly or indirectly reveal the identity of the taxpayer to whom the information relates;</li><li>(h) use, or provide to any person, taxpayer information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by His Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of His Majesty in right of Canada to assist in the administration or enforcement of this Act, the <cite class="XRefExternalAct"><a href="/eng/acts/C-8">Canada Pension Plan</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/E-5.6">Employment Insurance Act</a></cite>, to the extent that the information is relevant for the purpose;</li><li>(h.1) use, or provide to an official of a department or agency of the Government of Canada, taxpayer information solely for a purpose relating to the administration or enforcement of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19), to the extent that the information is relevant for the purpose;</li><li>(i) provide access to records of taxpayer information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the <cite class="XRefExternalAct"><a href="/eng/acts/L-7.7">Library and Archives of Canada Act</a></cite>, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act;</li><li>(j) use taxpayer information relating to a taxpayer to provide information to the taxpayer;</li><li>(j.1) provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to a social assistance payment made on the basis of a means, needs or income test if the purpose of the adjustment is to take into account<ul class="ProvisionList"><li>(i) the amount determined in respect of a person for C in subsection 122.61(1), as it read before July 2018, in respect of a <dfn>base taxation year</dfn> (as defined in section 122.6) before 2017, or</li><li>(ii) an amount determined in respect of a person under subsection 122.61(1) or (1.1) in respect of a <dfn>base taxation year</dfn> (as defined in section 122.6) after 2014;</li></ul></li><li>(j.2) provide information obtained under section 122.62 to an official of the government of a province solely for the purposes of the administration or enforcement of a prescribed law of the province;</li><li>(k) provide, or allow inspection of or access to, taxpayer information to or by any person otherwise legally entitled to it under an Act of Parliament solely for the purposes for which that person is entitled to the information;</li><li>(l) subject to subsection (9.2), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number (other than an excluded individual), if the information is provided solely for the purposes of the administration or enforcement of<ul class="ProvisionList"><li>(i) an Act of Parliament or of a legislature of a province, or</li><li>(ii) a by-law of a municipality in Canada or a law of an aboriginal government;</li></ul></li><li>(m) provide taxpayer information to an official of the government of a province solely for use in the management or administration by that government of a program relating to payments under subsection 164(1.8);</li><li>(n) provide taxpayer information to any person, solely for the purposes of the administration or enforcement of a law of a province that provides for workers’ compensation benefits;</li><li>(o) provide taxpayer information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of the <cite class="XRefExternalAct"><a href="/eng/acts/S-19">Statistics Act</a></cite>, to provide to a statistical agency of a province data concerning business activities carried on in the province, where the information is used by the agency solely for research and analysis and the agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities;</li><li>(p) provide taxpayer information to a police officer (within the meaning assigned by subsection 462.48(17) of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>) solely for the purpose of investigating whether an offence has been committed under the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, or the laying of an information or the preferring of an indictment, where<ul class="ProvisionList"><li>(i) such information can reasonably be regarded as being necessary for the purpose of ascertaining the circumstances in which an offence under the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite> may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,</li><li>(ii) the official was or is engaged in the administration or enforcement of this Act, and</li><li>(iii) the offence can reasonably be considered to be related to that administration or enforcement;</li></ul></li><li>(q) provide taxpayer information to an official of the government of a province solely for the use in the management or administration by that government of a program relating to earning supplementation or income support;</li><li>(r) provide taxpayer information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract;</li><li>(s) provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of the <cite class="XRefExternalAct"><a href="/eng/acts/P-24.501">Proceeds of Crime (Money Laundering) and Terrorist Financing Act</a></cite>, to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information<ul class="ProvisionList"><li>(i) can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and</li><li>(ii) does not directly or indirectly reveal the identity of a client (as defined in section 244.1);</li></ul></li><li>(t) provide taxpayer information to an official solely for the purpose of enabling the Chief Actuary of the Office of the Superintendent of Financial Institutions to conduct actuarial reviews of pension plans established under the <cite class="XRefExternalAct"><a href="/eng/acts/O-9">Old Age Security Act</a></cite> as required by the <cite class="XRefExternalAct"><a href="/eng/acts/P-31.4">Public Pensions Reporting Act</a></cite>; or</li><li>(u) provide to an official of the Department of Industry, solely for the purpose of verifying and validating the data required to be sent under section 21.21 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-44">Canada Business Corporations Act</a></cite> in respect of a private corporation (in this paragraph referred to as the “particular corporation”), the following information:<ul class="ProvisionList"><li>(i) for each corporation (in this paragraph referred to as the “subject corporation”) that is related to or associated with the particular corporation in a taxation year,<ul class="ProvisionList"><li>(A) the name of the subject corporation,</li><li>(B) the jurisdiction of residence of the subject corporation,</li><li>(C) the business number of the subject corporation,</li><li>(D) the relationship between the particular corporation and the subject corporation,</li><li>(E) the number of shares of each class of the capital stock of the subject corporation that are owned by the particular corporation, and</li><li>(F) the percentage of all the issued and outstanding shares of each class of the capital stock of the subject corporation that are owned by the particular corporation,</li></ul></li><li>(ii) for each shareholder that holds at least 10% of any class of the capital stock of the particular corporation in a taxation year,<ul class="ProvisionList"><li>(A) the name of the shareholder,</li><li>(B) whether the shareholder is a corporation, partnership, individual or trust,</li><li>(C) as the case may be, the shareholder’s<ul class="ProvisionList"><li>(I) business number,</li><li>(II) partnership account number,</li><li>(III) social insurance number, or</li><li>(IV) trust account number, and</li></ul></li><li>(D) the percentage of all the issued and outstanding shares of each class of the capital stock of the particular corporation that are owned by the shareholder, and</li></ul></li><li>(iii) the taxation year to which the information described in subparagraphs (i) and (ii) relates.</li></ul></li></ul></li><li>Marginal note:Measures to prevent unauthorized use or disclosure(4.1) The person who presides at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order such measures as are necessary to ensure that taxpayer information is not used or provided to any person for any purpose not relating to that proceeding, including<ul class="ProvisionList"><li>(a) holding a hearing in camera;</li><li>(b) banning the publication of the information;</li><li>(c) concealing the identity of the taxpayer to whom the information relates; and</li><li>(d) sealing the records of the proceeding.</li></ul></li><li>Marginal note:Disclosure to taxpayer or on consent(5) An official or other representative of a government entity may provide taxpayer information relating to a taxpayer<ul class="ProvisionList"><li>(a) to the taxpayer; and</li><li>(b) with the consent of the taxpayer, to any other person.</li></ul></li><li>Marginal note:Appeal from order or direction(6) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official, other representative of a government entity or authorized person to give or produce evidence relating to any taxpayer information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to<ul class="ProvisionList"><li>(a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or</li><li>(b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada.</li></ul></li><li>Marginal note:Disposition of appeal(7) The court to which an appeal is taken pursuant to subsection 241(6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with such modifications as the circumstances require, to an appeal instituted pursuant to that subsection.</li><li>Marginal note:Stay of order or direction(8) An appeal instituted pursuant to subsection 241(6) shall stay the operation of the order or direction appealed from until judgment is pronounced.</li><li>Marginal note:Threats to security(9) An official may provide to the head of a recipient Government of Canada institution listed in Schedule 3 to the <cite class="XRefExternalAct"><a href="/eng/acts/S-6.9">Security of Canada Information Disclosure Act</a></cite>, or to an official designated for the purposes of that Act by the head of that recipient institution,<ul class="ProvisionList"><li>(a) publicly accessible charity information;</li><li>(b) taxpayer information, if there are reasonable grounds to suspect that the information would be relevant to<ul class="ProvisionList"><li>(i) an investigation of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-23">Canadian Security Intelligence Service Act</a></cite>, or</li><li>(ii) an investigation of whether any of the following offences may have been committed:<ul class="ProvisionList"><li>(A) a terrorism offence as defined in section 2 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, and</li><li>(B) an offence under section 462.31 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, if that investigation is related to a terrorism offence as defined in section 2 of that Act; and</li></ul></li></ul></li><li>(c) information setting out the reasonable grounds referred to in paragraph (b), to the extent that any such grounds rely on information referred to in paragraph (a) or (b).</li></ul></li><li>Marginal note:Threats to security(9.1) Information — other than designated donor information — provided to an official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police, as permitted by paragraph (4)(f.1), may be used by such an official, or communicated by such an official to another official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police for use by that other official, for the purpose of<ul class="ProvisionList"><li>(a) investigating whether an offence may have been committed, ascertaining the identity of a person or persons who may have committed an offence, or prosecuting an offence, which offence is<ul class="ProvisionList"><li>(i) described in Part II.1 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, or</li><li>(ii) described in section 462.31 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, if that investigation, ascertainment or prosecution is related to an investigation, ascertainment or prosecution in respect of an offence described in Part II.1 of that Act; or</li></ul></li><li>(b) investigating whether the activities of any person may constitute threats to the security of Canada, as defined in section 2 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-23">Canadian Security Intelligence Service Act</a></cite>.</li></ul></li><li>Marginal note:Restrictions on information sharing(9.2) No information may be provided to a representative of a government entity under paragraph (4)(l) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.</li><li>Marginal note:Public disclosure(9.3) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number (other than an excluded individual).</li><li>Marginal note:Public disclosure by representative of government entity(9.4) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number (other than an excluded individual), if<ul class="ProvisionList"><li>(a) a representative of the government entity was provided with that information pursuant to paragraph (4)(l); and</li><li>(b) the government entity uses the business number as an identifier in connection with the program, activity or service.</li></ul></li><li>Marginal note:Serious offences(9.5) An official may provide to a law enforcement officer of an appropriate police organization<ul class="ProvisionList"><li>(a) taxpayer information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be<ul class="ProvisionList"><li>(i) an offence under any of<ul class="ProvisionList"><li>(A) section 3 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-45.2">Corruption of Foreign Public Officials Act</a></cite>,</li><li>(B) sections 119 to 121, 123 to 125 and 426 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>,</li><li>(C) section 465 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite> as it relates to an offence described in clause (B), and</li><li>(D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>,</li></ul></li><li>(ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>, for which the maximum term of imprisonment is 10 years or more, or</li><li>(iii) an offence<ul class="ProvisionList"><li>(A) that is punishable by a minimum term of imprisonment,</li><li>(B) for which the maximum term of imprisonment is 14 years or life, or</li><li>(C) for which the maximum term of imprisonment is 10 years and that<ul class="ProvisionList"><li>(I) resulted in bodily harm,</li><li>(II) involved the import, export, trafficking or production of drugs, or</li><li>(III) involved the use of a weapon; and</li></ul></li></ul></li></ul></li><li>(b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.</li></ul></li><li>Marginal note:Definitions(10) In this section<dl class="Definition"><dt id="317116"><dfn>aboriginal government</dfn></dt><dd><dfn>aboriginal government</dfn> means an aboriginal government as defined in subsection 2(1) of the <cite class="XRefExternalAct"><a href="/eng/acts/F-8">Federal-Provincial Fiscal Arrangements Act</a></cite>; (gouvernement autochtone)</dd><dt id="1483203"><dfn>authorized person</dfn></dt><dd><dfn>authorized person</dfn> means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of His Majesty in right of Canada to assist in carrying out the provisions of this Act, the <cite class="XRefExternalAct"><a href="/eng/acts/C-8">Canada Pension Plan</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/E-5.6">Employment Insurance Act</a></cite>; (personne autorisée)</dd><dt id="317118"><dfn>business number</dfn></dt><dd><dfn>business number</dfn>[Repealed, 1998, c. 19, s. 236(9)]</dd><dt id="317119"><dfn>contact information</dfn></dt><dd><dfn>contact information</dfn>, in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more<ul class="ProvisionList"><li>(a) trustees of the holder, if the holder is a trust,</li><li>(b) members of the holder, if the holder is a partnership,</li><li>(c) officers of the holder, if the holder is a corporation, or</li><li>(d) officers or members of the holder, if the holder is not described by any of paragraphs (a) to (c); (coordonnées)</li></ul></dd><dt id="317124"><dfn>corporate information</dfn></dt><dd><dfn>corporate information</dfn>, in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation; (renseignements d’entreprise)</dd><dt id="317125"><dfn>court of appeal</dfn></dt><dd><dfn>court of appeal</dfn> has the meaning assigned by the definition <dfn>court of appeal</dfn> in section 2 of the <cite class="XRefExternalAct"><a href="/eng/acts/C-46">Criminal Code</a></cite>; (cour d’appel)</dd><dt id="317126"><dfn>designated donor information</dfn></dt><dd><dfn>designated donor information</dfn> means information of a charity, or of a person who has at any time made an application for registration as a registered charity, that is directly attributable to a gift that has been made or proposed to be made to the charity or applicant and that is presented in any form that directly or indirectly reveals the identity of the donor or prospective donor, other than a donor or prospective donor who is not resident in Canada and is neither a citizen of Canada nor a person described in subsection 2(3); (renseignements désignés sur les donateurs)</dd><dt id="317127"><dfn>designated person</dfn></dt><dd><dfn>designated person</dfn> means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of,<ul class="ProvisionList"><li>(a) a municipality in Canada, or</li><li>(b) a public body performing a function of government in Canada,</li></ul>or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged; (personne déterminée)</dd><dt id="317131"><dfn>designated taxpayer information</dfn></dt><dd><dfn>designated taxpayer information</dfn>[Repealed, 2015, c. 20, s. 6]</dd><dt id="317132"><dfn>excluded individual</dfn></dt><dd><dfn>excluded individual</dfn> means an individual who is a holder of a business number solely because the individual is required under this Act to deduct or withhold an amount from an amount paid or credited or deemed to be paid or credited; (particulier exclu)</dd><dt id="317133"><dfn>government entity</dfn></dt><dd><dfn>government entity</dfn> means<ul class="ProvisionList"><li>(a) a department or agency of the government of Canada or of a province,</li><li>(b) a municipality in Canada,</li><li>(c) an aboriginal government,</li><li>(d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is<ul class="ProvisionList"><li>(i) Her Majesty in right of Canada,</li><li>(ii) Her Majesty in right of a province,</li><li>(iii) a municipality in Canada, or</li><li>(iv) a corporation described in this paragraph, or</li></ul></li><li>(e) a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by one or more municipalities in Canada, that performs an administrative or regulatory function of a municipality; (entité gouvernementale)</li></ul></dd><dt id="317143"><dfn>official</dfn></dt><dd><dfn>official</dfn> means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of,<ul class="ProvisionList"><li>(a) Her Majesty in right of Canada or a province, or</li><li>(b) an authority engaged in administering a law of a province similar to the <cite class="XRefExternalAct"><a href="/eng/acts/P-7.01">Pension Benefits Standards Act, 1985</a></cite> or the <cite class="XRefExternalAct"><a href="/eng/acts/P-15.3">Pooled Registered Pension Plans Act</a></cite>,</li></ul>or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged and, for the purposes of subsection 239(2.21), subsections 241(1) and 241(2), the portion of subsection 241(4) before paragraph (a), and subsections 241(5) and 241(6), includes a designated person; (fonctionnaire)</dd><dt id="317147"><dfn>publicly accessible charity information</dfn></dt><dd><dfn>publicly accessible charity information</dfn> means taxpayer information that is<ul class="ProvisionList"><li>(a) described in subsection (3.2), or that would be described in that subsection if the words “that was at any time a registered charity” were read as “that has at any time made an application for registration as a registered charity”,</li><li>(b) information — other than designated donor information — submitted to the Minister with, or required to be contained in, any public information return filed or required to be filed under subsection 149.1(14), or</li><li>(c) information prepared from information referred to in paragraph (a) or (b); (renseignement d’organismes de bienfaisance accessible au public)</li></ul></dd><dt id="317151"><dfn>registration information</dfn></dt><dd><dfn>registration information</dfn>, in respect of a holder of a business number, means<ul class="ProvisionList"><li>(a) any information pertaining to the legal form of the holder,</li><li>(b) the type of activities carried on or proposed to be carried on by the holder,</li><li>(c) each date on which<ul class="ProvisionList"><li>(i) the business number was issued to the holder,</li><li>(ii) the holder began activities,</li><li>(iii) the holder ceased or resumed activities, or</li><li>(iv) the business number assigned to the holder was changed, and</li></ul></li><li>(d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv); (renseignements relatifs à l’inscription)</li></ul></dd><dt id="317160"><dfn>representative</dfn></dt><dd><dfn>representative</dfn> of a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (1), (2), (5) and (6), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged; (représentant)</dd><dt id="317161"><dfn>taxpayer information</dfn></dt><dd><dfn>taxpayer information</dfn> means information of any kind and in any form relating to one or more taxpayers that is<ul class="ProvisionList"><li>(a) obtained by or on behalf of the Minister for the purposes of this Act, or</li><li>(b) prepared from information referred to in paragraph (a),</li></ul>but does not include information that does not directly or indirectly reveal the identity of the taxpayer to whom it relates and, for the purposes of applying subsections (2), (5) and (6) to a representative of a government entity that is not an official, taxpayer information includes only the information referred to in paragraph (4)(l). (renseignement confidentiel)</dd></dl></li><li>Marginal note:References to “this Act”(11) The references in subsections (1), (3), (4) and (10) to “this Act” shall be read as references to “this Act or the <cite class="XRefExternalAct"><a href="/eng/acts/F-8">Federal-Provincial Fiscal Arrangements Act</a></cite>”.</li></ul><div class="HistoricalNote"><ul class="HistoricalNote"><li class="HistoricalNoteSubItem">[NOTE: Application provisions are not included in the consolidated text</li><li class="HistoricalNoteSubItem"> see relevant amending Acts and regulations.] </li><li class="HistoricalNoteSubItem">R.S., 1985, c. 1 (5th Supp.), s. 241</li><li class="HistoricalNoteSubItem"> 1994, c. 7, Sch. II, s. 190, Sch. IV, s. 16, Sch. VIII, s. 137, c. 38, s. 26, c. 41, s. 38</li><li class="HistoricalNoteSubItem"> 1995, c. 3, s. 51, c. 11, s. 45, c. 38, s. 5</li><li class="HistoricalNoteSubItem"> 1996, c. 11, s. 63, c. 21, s. 59, c. 23, s. 187, 189</li><li class="HistoricalNoteSubItem"> 1997, c. 25, s. 70</li><li class="HistoricalNoteSubItem"> 1998, c. 19, ss. 65, 236, c. 21, ss. 75, 97, 120</li><li class="HistoricalNoteSubItem"> 1999, c. 10, s. 45, c. 26, s. 41</li><li class="HistoricalNoteSubItem"> 2001, c. 17, s. 186, c. 41, s. 118</li><li class="HistoricalNoteSubItem"> 2004, c. 11, s. 32, c. 26, s. 22</li><li class="HistoricalNoteSubItem"> 2005, c. 19, s. 51, c. 21, s. 103, c. 34, s. 71, c. 49, s. 6</li><li class="HistoricalNoteSubItem"> 2006, c. 4, s. 179, c. 12, s. 45</li><li class="HistoricalNoteSubItem"> 2007, c. 35, ss. 64, 122</li><li class="HistoricalNoteSubItem"> 2009, c. 2, s. 75</li><li class="HistoricalNoteSubItem"> 2010, c. 12, s. 21</li><li class="HistoricalNoteSubItem"> 2011, c. 24, s. 71</li><li class="HistoricalNoteSubItem"> 2012, c. 19, ss. 302, 692, c. 27, ss. 29, 36, c. 31, s. 53</li><li class="HistoricalNoteSubItem"> 2013, c. 34, s. 357, c. 40, ss. 87, 231</li><li class="HistoricalNoteSubItem"> 2014, c. 13, s. 115, c. 20, ss. 28, 458, c. 39, s. 70</li><li class="HistoricalNoteSubItem"> 2015, c. 20, s. 6</li><li class="HistoricalNoteSubItem"> 2016, c. 7, s. 47</li><li class="HistoricalNoteSubItem"> 2017, c. 20, s. 29</li><li class="HistoricalNoteSubItem"> 2018, c. 12, s. 36, c. 27, s. 26</li><li class="HistoricalNoteSubItem"><a href="#1159229-1172478" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1159229-1172478.html">2019, c. 13, s. 124</a></li><li class="HistoricalNoteSubItem"><a href="#1155267-1172479" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1155267-1172479.html">2019, c. 29, s. 42</a></li><li class="HistoricalNoteSubItem"><a href="#1243231-1244671" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1243231-1244671.html">2020, c. 6, s. 6</a></li><li class="HistoricalNoteSubItem"><a href="#1257328-1257638" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1257328-1257638.html">2020, c. 11, s. 7</a></li><li class="HistoricalNoteSubItem"><a href="#1260841-1261791" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1260841-1261791.html">2020, c. 12, s. 2 “43”</a></li><li class="HistoricalNoteSubItem"><a href="#1274048-1274235" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1274048-1274235.html">2020, c. 13, s. 6</a></li><li class="HistoricalNoteSubItem"><a href="#1306480-1311164" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1306480-1311164.html">2021, c. 23, s. 58</a></li><li class="HistoricalNoteSubItem"><a href="#1334356-1335804" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1334356-1335804.html">2021, c. 26, s. 7</a></li><li class="HistoricalNoteSubItem"><a href="#1356178-1367423" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1356178-1367423.html">2022, c. 10, s. 24</a></li><li class="HistoricalNoteSubItem"><a href="#1379397-1379877" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1379397-1379877.html">2022, c. 14, s. 5</a></li><li class="HistoricalNoteSubItem"><a href="#1383699-1389163" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1383699-1389163.html">2022, c. 19, s. 55</a></li><li class="HistoricalNoteSubItem"><a href="#1402793-1405201" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1402793-1405201.html">2023, c. 14, s. 5</a></li><li class="HistoricalNoteSubItem"><a href="#1411667-1485443" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1411667-1485443.html">2023, c. 17, s. 13</a></li><li class="HistoricalNoteSubItem"><a href="#1409045-1416473" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1409045-1416473.html">2023, c. 26, s. 71</a></li><li class="HistoricalNoteSubItem"><a href="#1426377-1438840" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1426377-1438840.html">2023, c. 29, s. 17</a></li><li class="HistoricalNoteSubItem"><a href="#1461913-1483188" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1461913-1483188.html">2024, c. 15, s. 65</a></li><li class="HistoricalNoteSubItem"><a href="#1466651-1483189" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1466651-1483189.html">2024, c. 17, s. 74</a></li><li class="HistoricalNoteSubItem"><a href="#1466699-1483190" aria-controls="centred-popup" class="wb-lbx" role="button" data-ajax-after="1466699-1483190.html">2024, c. 17, s. 80</a></li></ul></div> <div class="PITLink"><a class="PITLink" href="section-241-20240620.html" title="Link to previous version of section 241">Previous Version</a></div> </section></div> </div>  <section id="right-panel" class="wb-overlay modal-content overlay-def wb-panel-l"><header class="modal-header"><h2 class="modal-title">Table of Contents</h2></header><div class="modal-body"><nav> <ul class="TocIndent"> <li><a title="Page 1" href="page-1.html"> Income Tax Act</a><ul class="TocIndent"><li>1 - <a href="page-1.html#h-279727">Short Title</a> </li> <li>2 - <a href="page-1.html#h-279732">PART I - Income Tax</a> <ul class="TocIndent"><li> 2 - <a href="page-1.html#h-279733">DIVISION A - Liability for Tax</a> </li> <li>3 - <a href="page-1.html#h-279747">DIVISION B - Computation of Income</a> <ul class="TocIndent"><li> 3 - <a href="page-1.html#h-279748">Basic Rules</a> </li> <li>5 - <a href="page-1.html#h-279779">SUBDIVISION A - Income or Loss from an Office or Employment</a> <ul class="TocIndent"><li> 5 - <a href="page-1.html#h-279780">Basic Rules</a> </li> <li>6 - <a href="page-1.html#h-279788">Inclusions</a> </li> <li>8 - <a href="page-3.html#h-280185">Deductions</a> </li></ul> </li><li>9 - <a href="page-4.html#h-280413">SUBDIVISION B - Income or Loss from a Business or Property</a> <ul class="TocIndent"><li> 9 - <a href="page-4.html#h-280414">Basic Rules</a> </li> <li>12 - <a href="page-5.html#h-280535">Inclusions</a> </li> <li>18 - <a href="page-11.html#h-281928">Deductions</a> </li> <li>22 - <a href="page-17.html#h-283393">Ceasing to carry on business</a> </li> <li>26 - <a href="page-18.html#h-283436">Special Cases</a> </li></ul> </li><li>38 - <a href="page-22.html#h-284188">SUBDIVISION C - Taxable Capital Gains and Allowable Capital Losses</a> <ul class="TocIndent"><li> 47.1 - <a href="page-26.html#h-285132">Indexed Security Investment Plans</a> </li></ul> </li><li>56 - <a href="page-31.html#h-286072">SUBDIVISION D - Other Sources of Income</a> <ul class="TocIndent"><li> 56.4 - <a href="page-32.html#h-286355">Restrictive Covenants</a> </li></ul> </li><li>60 - <a href="page-34.html#h-286571">SUBDIVISION E - Deductions in Computing Income</a> </li> <li>67 - <a href="page-45.html#h-288838">SUBDIVISION F - Rules Relating to Computation of Income</a> </li> <li>81 - <a href="page-57.html#h-290592">SUBDIVISION G - Amounts Not Included in Computing Income</a> </li> <li>82 - <a href="page-58.html#h-290685">SUBDIVISION H - Corporations Resident in Canada and their Shareholders</a> <ul class="TocIndent"><li> 86.1 - <a href="page-62.html#h-291279">Foreign Spin-offs</a> </li></ul> </li><li>90 - <a href="page-65.html#h-292582">SUBDIVISION I - Shareholders of Corporations Not Resident in Canada</a> </li> <li>96 - <a href="page-71.html#h-294865">SUBDIVISION J - Partnerships and their Members</a> </li> <li>104 - <a href="page-74.html#h-295288">SUBDIVISION K - Trusts and their Beneficiaries</a> </li></ul> </li><li>110 - <a href="page-78.html#h-296174">DIVISION C - Computation of Taxable Income</a> <ul class="TocIndent"><li> 110.2 - <a href="page-80.html#h-296427">Lump-sum Payments</a> </li></ul> </li><li>115 - <a href="page-84.html#h-297488">DIVISION D - Taxable Income Earned in Canada by Non-Residents</a> <ul class="TocIndent"><li> 115.2 - <a href="page-85.html#h-297585">Non-Residents with Canadian Investment Service Providers</a> </li></ul> </li><li>117 - <a href="page-86.html#h-297734">DIVISION E - Computation of Tax</a> <ul class="TocIndent"><li> 117 - <a href="page-86.html#h-297735">SUBDIVISION A - Rules Applicable to Individuals</a> <ul class="TocIndent"><li> 117.1 - <a href="page-86.html#h-297759">Annual Adjustment of Deductions and Other Amounts</a> </li> <li>120.31 - <a href="page-94.html#h-298979">Lump-sum Payments</a> </li> <li>120.4 - <a href="page-94.html#h-298999">Tax on Split Income</a> </li></ul> </li><li>122.6 - <a href="page-97.html#h-299563">SUBDIVISION A.1 - Canada Child Benefit</a> </li> <li>122.7 - <a href="page-98.html#h-299725">SUBDIVISION A.2 - Canada Workers Benefit</a> </li> <li>122.8 - <a href="page-99.html#h-299820">SUBDIVISION A.3 - Climate Action Incentive</a> </li> <li>122.9 - <a href="page-99.html#h-299875">SUBDIVISION A.4 - School Supplies Tax Credit</a> </li> <li>122.91 - <a href="page-100.html#h-1171696">SUBDIVISION A.5 - Canada Training Credit</a> </li> <li>122.92 - <a href="page-100.html#h-1388832">SUBDIVISION A.6 - Multigenerational Home Renovation Tax Credit</a> </li> <li>123 - <a href="page-101.html#h-299918">SUBDIVISION B - Rules Applicable to Corporations</a> <ul class="TocIndent"><li> 123.4 - <a href="page-101.html#h-299947">Corporation Tax Reductions</a> </li> <li>123.6 - <a href="page-101.html#h-1386438">Additional Tax on Banks and Life Insurers</a> </li> <li>125.4 - <a href="page-103.html#h-300339">Canadian Film or Video Production Tax Credit</a> </li> <li>125.5 - <a href="page-104.html#h-300428">Film or Video Production Services Tax Credit</a> </li></ul> </li><li>126 - <a href="page-106.html#h-300489">SUBDIVISION C - Rules Applicable to all Taxpayers</a> </li></ul> </li><li>127.5 - <a href="page-116.html#h-301844">DIVISION E.1 - Minimum Tax</a> </li> <li>128 - <a href="page-117.html#h-302020">DIVISION F - Special Rules Applicable in Certain Circumstances</a> <ul class="TocIndent"><li> 128 - <a href="page-117.html#h-302021">Bankruptcies</a> </li> <li>128.1 - <a href="page-118.html#h-302099">Changes in Residence</a> </li> <li>129 - <a href="page-119.html#h-302354">Private Corporations</a> </li> <li>130 - <a href="page-120.html#h-302511">Investment Corporations</a> </li> <li>130.1 - <a href="page-120.html#h-302560">Mortgage Investment Corporations</a> </li> <li>131 - <a href="page-121.html#h-302635">Mutual Fund Corporations</a> </li> <li>132 - <a href="page-122.html#h-302799">Mutual Fund Trusts</a> </li> <li>133 - <a href="page-124.html#h-303072">Non-Resident-Owned Investment Corporations</a> </li> <li>135 - <a href="page-125.html#h-303233">Patronage Dividends</a> </li> <li>135.1 - <a href="page-125.html#h-303294">Agricultural Cooperatives — Tax-deferred Patronage Dividends</a> </li> <li>135.2 - <a href="page-126.html#h-303370">Continuance of the Canadian Wheat Board</a> </li> <li>136 - <a href="page-127.html#h-303545">Cooperative Corporations</a> </li> <li>137 - <a href="page-127.html#h-303557">Credit Unions, Savings and Credit Unions and Deposit Insurance Corporations</a> </li> <li>138 - <a href="page-129.html#h-303768">Insurance Corporations</a> </li> <li>139.1 - <a href="page-131.html#h-304333">Demutualization of Insurance Corporations</a> </li> <li>142.2 - <a href="page-132.html#h-304588">Financial Institutions</a> <ul class="TocIndent"><li> 142.2 - <a href="page-132.html#h-304589">Interpretation</a> </li> <li>142.3 - <a href="page-133.html#h-304660">Income from Specified Debt Obligations</a> </li> <li>142.4 - <a href="page-133.html#h-304680">Disposition of Specified Debt Obligations</a> </li> <li>142.5 - <a href="page-133.html#h-304770">Mark-to-Market Properties</a> </li> <li>142.6 - <a href="page-134.html#h-304905">Additional Rules</a> </li> <li>142.7 - <a href="page-135.html#h-305007">Conversion of Foreign Bank Affiliate to Branch</a> </li> <li>143 - <a href="page-136.html#h-305128">Communal Organizations</a> </li></ul> </li><li>143.2 - <a href="page-137.html#h-305263">Cost of Tax Shelter Investments and Limited-recourse Debt in Respect of Gifting Arrangements</a> </li> <li>143.3 - <a href="page-137.html#h-305349">Expenditure — Limitations</a> </li> <li>143.4 - <a href="page-138.html#h-305380">Expenditure — Limit for Contingent Amount</a> </li></ul> </li><li>144 - <a href="page-138.html#h-305417">DIVISION G - Deferred and Other Special Income Arrangements</a> <ul class="TocIndent"><li> 144 - <a href="page-138.html#h-305418">Employees Profit Sharing Plans</a> </li> <li>144.1 - <a href="page-139.html#h-305531">Employee Life and Health Trust</a> </li> <li>145 - <a href="page-140.html#h-305616">Registered Supplementary Unemployment Benefit Plans</a> </li> <li>146 - <a href="page-140.html#h-305632">Registered Retirement Savings Plans</a> </li> <li>146.01 - <a href="page-141.html#h-306024">Home Buyers’ Plan</a> </li> <li>146.02 - <a href="page-142.html#h-306187">Lifelong Learning Plan</a> </li> <li>146.1 - <a href="page-143.html#h-306304">Registered Education Savings Plans</a> </li> <li>146.2 - <a href="page-144.html#h-306517">Tax-free Savings Accounts</a> </li> <li>146.3 - <a href="page-144.html#h-306609">Registered Retirement Income Funds</a> </li> <li>146.4 - <a href="page-145.html#h-306842">Registered Disability Savings Plan</a> </li> <li>146.5 - <a href="page-146.html#h-1310557">Advanced Life Deferred Annuity</a> </li> <li>146.6 - <a href="page-146.html#h-1393721">Tax-Free First Home Savings Account</a> </li> <li>147 - <a href="page-147.html#h-307105">Deferred Profit Sharing Plans</a> </li> <li>147.1 - <a href="page-148.html#h-307331">Registered Pension Plans</a> </li> <li>147.5 - <a href="page-150.html#h-307745">Pooled Registered Pension Plans</a> </li> <li>148 - <a href="page-151.html#h-307970">Life Insurance Policies</a> </li> <li>148.1 - <a href="page-152.html#h-308212">Eligible Funeral Arrangements</a> </li></ul> </li><li>149 - <a href="page-152.html#h-308265">DIVISION H - Exemptions</a> <ul class="TocIndent"><li> 149 - <a href="page-152.html#h-308266">Miscellaneous Exemptions</a> </li> <li>149.1 - <a href="page-153.html#h-308534">Qualified Donees</a> </li></ul> </li><li>150 - <a href="page-154.html#h-308901">DIVISION I - Returns, Assessments, Payment and Appeals</a> <ul class="TocIndent"><li> 150 - <a href="page-154.html#h-308902">Returns</a> </li> <li>151 - <a href="page-155.html#h-308987">Estimate of Tax</a> </li> <li>152 - <a href="page-155.html#h-308992">Assessment</a> </li> <li>153 - <a href="page-156.html#h-309170">Payment of Tax</a> </li> <li>160.5 - <a href="page-160.html#h-1437074">Electronic Payments</a> </li> <li>161 - <a href="page-160.html#h-309636">Interest</a> </li> <li>161.1 - <a href="page-161.html#h-309747">Offset of Refund Interest and Arrears Interest</a> </li> <li>161.3 - <a href="page-161.html#h-309795">Small Amounts Owing</a> </li> <li>162 - <a href="page-161.html#h-309807">Penalties</a> </li> <li>163.2 - <a href="page-163.html#h-310111">Misrepresentation of a Tax Matter by a Third Party</a> </li> <li>164 - <a href="page-164.html#h-310228">Refunds</a> </li> <li>165 - <a href="page-165.html#h-310376">Objections to Assessments</a> </li> <li>166 - <a href="page-165.html#h-310430">General</a> </li> <li>168 - <a href="page-166.html#h-310503">Revocation of Registration of Certain Organizations and Associations</a> <ul class="TocIndent"><li> 168.1 - <a href="page-166.html#h-1310680">Designation of Qualified Canadian Journalism Organizations</a> </li></ul> </li></ul> </li><li>169 - <a href="page-166.html#h-310527">DIVISION J - Appeals to the Tax Court of Canada and the Federal Court of Appeal</a> </li></ul> </li><li>180.01 - <a href="page-167.html#h-310710">PART I.01 - Tax in Respect of Stock Option Benefit Deferral</a> </li> <li>180.1 - <a href="page-167.html#h-310738">PART I.1 - Individual Surtax</a> </li> <li>180.2 - <a href="page-167.html#h-310742">PART I.2 - Tax on Old Age Security Benefits</a> </li> <li>181 - <a href="page-168.html#h-310794">PART I.3 - Tax on Large Corporations</a> </li> <li>182 - <a href="page-170.html#h-311107">PART II - [Repealed, 2017, c. 20, s. 27]</a> </li> <li>183.1 - <a href="page-170.html#h-311114">PART II.1 - Tax on Corporate Distributions</a> </li> <li>183.3 - <a href="page-170.html#h-1482593">PART II.2 - Tax on Repurchases of Equity</a> </li> <li>184 - <a href="page-171.html#h-311150">PART III - Additional Tax on Excessive Elections</a> </li> <li>185.1 - <a href="page-171.html#h-311207">PART III.1 - Additional Tax on Excessive Eligible Dividend Designations</a> </li> <li>186 - <a href="page-172.html#h-311263">PART IV - Tax on Taxable Dividends Received by Private Corporations</a> </li> <li>187.1 - <a href="page-172.html#h-311330">PART IV.1 - Taxes on Dividends on Certain Preferred Shares Received by Corporations</a> </li> <li>187.7 - <a href="page-173.html#h-311385">PART V - Tax and Penalties in Respect of Qualified Donees</a> </li> <li>190 - <a href="page-174.html#h-311628">PART VI - Tax on Capital of Financial Institutions</a> <ul class="TocIndent"><li> 190.1 - <a href="page-175.html#h-311649">Calculation of Capital Tax</a> </li> <li>190.2 - <a href="page-176.html#h-311795">Administrative Provisions</a> </li></ul> </li><li>191 - <a href="page-176.html#h-311820">PART VI.1 - Tax on Corporations Paying Dividends on Taxable Preferred Shares</a> </li> <li>191.5 - <a href="page-178.html#h-1386672">PART VI.2 - Canada Recovery Dividend</a> </li> <li>192 - <a href="page-178.html#h-311992">PART VII - Refundable Tax on Corporations Issuing Qualifying Shares</a> </li> <li>194 - <a href="page-179.html#h-312074">PART VIII - Refundable Tax on Corporations in Respect of Scientific Research and Experimental Development Tax Credit</a> </li> <li>196 - <a href="page-180.html#h-312171">PART IX - Tax on Deduction Under Section 66.5</a> </li> <li>197 - <a href="page-180.html#h-312185">PART IX.1 - Tax on Sift Partnerships</a> </li> <li>198 - <a href="page-180.html#h-312229">PART X - Taxes on Deferred Profit Sharing Plans and Revoked Plans</a> </li> <li>204.1 - <a href="page-181.html#h-312399">PART X.1 - Tax in Respect of Over-contributions to Deferred Income Plans</a> </li> <li>204.4 - <a href="page-183.html#h-312531">PART X.2 - Tax in Respect of Registered Investments</a> </li> <li>204.8 - <a href="page-184.html#h-312629">PART X.3 - Labour-sponsored Venture Capital Corporations</a> </li> <li>204.9 - <a href="page-186.html#h-312964">PART X.4 - Tax in Respect of Overpayments to Registered Education Savings Plans</a> </li> <li>204.94 - <a href="page-186.html#h-313043">PART X.5 - Payments Under Registered Education Savings Plans</a> </li> <li>205 - <a href="page-187.html#h-313074">PART XI - Tax in Respect of Advanced Life Deferred Annuity</a> </li> <li>207.01 - <a href="page-187.html#h-313096">PART XI.01 - Taxes in Respect of Registered Plans</a> </li> <li>207.1 - <a href="page-188.html#h-313431">PART XI.1 - Tax in Respect of Deferred Income Plans and Other Tax Exempt Persons</a> </li> <li>207.3 - <a href="page-189.html#h-313456">PART XI.2 - Tax in Respect of Dispositions of Certain Properties</a> </li> <li>207.5 - <a href="page-189.html#h-313483">PART XI.3 - Tax in Respect of Retirement Compensation Arrangements</a> </li> <li>207.8 - <a href="page-191.html#h-313643">PART XI.4 - Tax on Excess EPSP Amounts</a> </li> <li>207.9 - <a href="page-191.html#h-1310930">PART XI.5 - Tax in Respect of Employee Life and Health Trust</a> </li> <li>208 - <a href="page-191.html#h-313671">PART XII - Tax in Respect of Certain Royalties, Taxes, Lease Rentals, Etc., Paid to a Government by a Tax Exempt Person</a> </li> <li>209 - <a href="page-191.html#h-313675">PART XII.1 - Tax on Carved-out Income</a> </li> <li>210 - <a href="page-192.html#h-313730">PART XII.2 - Tax on Designated Income of Certain Trusts</a> </li> <li>211 - <a href="page-192.html#h-313843">PART XII.3 - Tax on Investment Income of Life Insurers</a> </li> <li>211.6 - <a href="page-193.html#h-313990">PART XII.4 - Tax on Qualifying Environmental Trusts</a> </li> <li>211.7 - <a href="page-194.html#h-314052">PART XII.5 - Recovery of Labour-sponsored Funds Tax Credit</a> </li> <li>211.91 - <a href="page-194.html#h-314117">PART XII.6 - Tax on Flow-through Shares</a> </li> <li>211.92 - <a href="page-194.html#h-1482824">PART XII.7 - Carbon Capture, Utilization and Storage</a> </li> <li>212 - <a href="page-195.html#h-314143">PART XIII - Tax on Income from Canada of Non-resident Persons</a> </li> <li>218.2 - <a href="page-200.html#h-315259">PART XIII.1 - Additional Tax on Authorized Foreign Banks</a> </li> <li>218.3 - <a href="page-200.html#h-315281">PART XIII.2 - Non-resident Investors in Canadian Mutual Funds</a> </li> <li>219 - <a href="page-200.html#h-315332">PART XIV - Additional Tax on Non-resident Corporations</a> </li> <li>220 - <a href="page-201.html#h-315483">PART XV - Administration and Enforcement</a> <ul class="TocIndent"><li> 220 - <a href="page-201.html#h-315484">Administration</a> </li> <li>222 - <a href="page-202.html#h-315687">Collection</a> </li> <li>230 - <a href="page-205.html#h-316115">General</a> </li> <li>238 - <a href="page-213.html#h-316851">Offences and Punishment</a> </li> <li>244 - <a href="page-214.html#h-317177">Procedure and Evidence</a> </li></ul> </li><li>244.1 - <a href="page-214.html#h-317234">PART XV.1 - Reporting of Electronic Funds Transfer</a> </li> <li>245 - <a href="page-215.html#h-317321">PART XVI - Tax Avoidance</a> </li> <li>247 - <a href="page-216.html#h-317370">PART XVI.1 - Transfer Pricing</a> </li> <li>248 - <a href="page-217.html#h-317484">PART XVII - Interpretation</a> </li> <li>263 - <a href="page-225.html#h-319968">PART XVIII - Enhanced International Information Reporting</a> </li> <li>270 - <a href="page-226.html#h-320102">PART XIX - Common Reporting Standard</a> </li> <li>282 - <a href="page-229.html#h-1437112">PART XX - Reporting Rules for Digital Platform Operators</a> </li> <li><a href="page-231.html#h-320658">SCHEDULE - Listed Corporations</a> </li></ul> </li></ul> </nav> </div></section> <form class='form-inline goToSection' action='/scripts/gotopage.asp' method='post'><div class='nextPreviousBtnAlign selectTop'><select title='Select page' name='selectPage' class='navSelect'><option value='index'>Table of Contents</option><option value='page-1'>1 ... 6</option><option value='page-2'>7</option><option value='page-3'>8</option><option value='page-4'>9 ... 11</option><option value='page-5'>12</option><option value='page-6'>12.1 ... 12.5</option><option value='page-7'>12.6 ... 13</option><option value='page-8'>14 ... 15</option><option value='page-9'>15.1 ... 16.1</option><option value='page-10'>17</option><option value='page-11'>17.1 ... 18</option><option value='page-12'>18.1 ... 18.2</option><option value='page-13'>18.21</option><option value='page-14'>18.3 ... 18.4</option><option value='page-15'>19 ... 20</option><option value='page-16'>20.01 ... 20.2</option><option value='page-17'>20.3 ... 22</option><option value='page-18'>23 ... 27.1</option><option value='page-19'>28 ... 31</option><option value='page-20'>32 ... 34.2</option><option value='page-21'>34.3 ... 37</option><option value='page-22'>37.1 ... 39</option><option value='page-23'>39.1 ... 40</option><option value='page-24'>41 ... 44</option><option value='page-25'>44.1</option><option value='page-26'>45 ... 47.1</option><option value='page-27'>48 ... 50</option><option value='page-28'>51 ... 53</option><option value='page-29'>54</option><option value='page-30'>54.1 ... 55</option><option value='page-31'>56</option><option value='page-32'>56.1 ... 56.4</option><option value='page-33'>57 ... 59</option><option value='page-34'>59.1 ... 60</option><option value='page-35'>60.001 ... 60.021</option><option value='page-36'>60.022 ... 60.1</option><option value='page-37'>60.11 ... 61.3</option><option value='page-38'>61.4 ... 63</option><option value='page-39'>64 ... 66</option><option value='page-40'>66.1</option><option value='page-41'>66.2</option><option value='page-42'>66.21</option><option value='page-43'>66.3 ... 66.4</option><option value='page-44'>66.5 ... 66.7</option><option value='page-45'>66.8 ... 67.2</option><option value='page-46'>67.3 ... 69</option><option value='page-47'>70</option><option value='page-48'>72 ... 73</option><option value='page-49'>74.1 ... 74.4</option><option value='page-50'>74.5 ... 75.1</option><option value='page-51'>75.2 ... 79</option><option value='page-52'>79.1 ... 80</option><option value='page-53'>80.01 ... 80.02</option><option value='page-54'>80.03 ... 80.04</option><option value='page-55'>80.1 ... 80.2</option><option value='page-56'>80.3 ... 80.4</option><option value='page-57'>80.5 ... 81</option><option value='page-58'>82 ... 84</option><option value='page-59'>84.1</option><option value='page-60'>84.2 ... 85</option><option value='page-61'>85.1</option><option value='page-62'>86 ... 87</option><option value='page-63'>88</option><option value='page-64'>88.1 ... 89</option><option value='page-65'>90</option><option value='page-66'>91</option><option value='page-67'>92 ... 93</option><option value='page-68'>93.1 ... 93.3</option><option value='page-69'>94</option><option value='page-70'>94.1 ... 95</option><option value='page-71'>96</option><option value='page-72'>97 ... 98</option><option value='page-73'>98.1 ... 100</option><option value='page-74'>101 ... 104</option><option value='page-75'>105 ... 107</option><option value='page-76'>107.1 ... 107.4</option><option value='page-77'>108</option><option value='page-78'>110</option><option value='page-79'>110.1</option><option value='page-80'>110.2 ... 110.6</option><option value='page-81'>110.61 ... 110.7</option><option value='page-82'>111</option><option value='page-83'>111.1 ... 112</option><option value='page-84'>113 ... 115</option><option value='page-85'>115.1 ... 116</option><option value='page-86'>117 ... 118</option><option value='page-87'>118.01 ... 118.04</option><option value='page-88'>118.041 ... 118.06</option><option value='page-89'>118.07 ... 118.1</option><option value='page-90'>118.2</option><option value='page-91'>118.3 ... 118.5</option><option value='page-92'>118.6 ... 118.8</option><option value='page-93'>118.81 ... 120.1</option><option value='page-94'>120.2 ... 120.4</option><option value='page-95'>121 ... 122.1</option><option value='page-96'>122.2 ... 122.5</option><option value='page-97'>122.51 ... 122.61</option><option value='page-98'>122.62 ... 122.7</option><option value='page-99'>122.71 ... 122.9</option><option value='page-100'>122.91 ... 122.92</option><option value='page-101'>123 ... 125</option><option value='page-102'>125.1 ... 125.21</option><option value='page-103'>125.3 ... 125.4</option><option value='page-104'>125.5 ... 125.6</option><option value='page-105'>125.7</option><option value='page-106'>126</option><option value='page-107'>126.1 ... 127</option><option value='page-108'>127.1 ... 127.2</option><option value='page-109'>127.3 ... 127.4</option><option value='page-110'>127.41 ... 127.421</option><option value='page-111'>127.43 ... 127.44</option><option value='page-112'>127.45</option><option value='page-113'>127.46</option><option value='page-114'>127.47 ... 127.48</option><option value='page-115'>127.49</option><option value='page-116'>127.491 ... 127.52</option><option value='page-117'>127.53 ... 128</option><option value='page-118'>128.1</option><option value='page-119'>128.2 ... 129</option><option value='page-120'>130 ... 130.1</option><option value='page-121'>131</option><option value='page-122'>132</option><option value='page-123'>132.1 ... 132.2</option><option value='page-124'>133</option><option value='page-125'>134 ... 135.1</option><option value='page-126'>135.2</option><option value='page-127'>136 ... 137</option><option value='page-128'>137.1 ... 137.2</option><option value='page-129'>138</option><option value='page-130'>138.1 ... 138.2</option><option value='page-131'>139 ... 139.1</option><option value='page-132'>139.2 ... 142.2</option><option value='page-133'>142.3 ... 142.5</option><option value='page-134'>142.51 ... 142.6</option><option value='page-135'>142.7</option><option value='page-136'>143 ... 143.1</option><option value='page-137'>143.2 ... 143.3</option><option value='page-138'>143.4 ... 144</option><option value='page-139'>144.1</option><option value='page-140'>145 ... 146</option><option value='page-141'>146.01</option><option value='page-142'>146.02</option><option value='page-143'>146.1</option><option value='page-144'>146.2 ... 146.3</option><option value='page-145'>146.4</option><option value='page-146'>146.5 ... 146.6</option><option value='page-147'>147</option><option value='page-148'>147.1</option><option value='page-149'>147.2 ... 147.3</option><option value='page-150'>147.4 ... 147.5</option><option value='page-151'>148</option><option value='page-152'>148.1 ... 149</option><option value='page-153'>149.01 ... 149.1</option><option value='page-154'>149.2 ... 150</option><option value='page-155'>150.1 ... 152</option><option value='page-156'>153</option><option value='page-157'>154 ... 157</option><option value='page-158'>157.1 ... 160</option><option value='page-159'>160.01 ... 160.2</option><option value='page-160'>160.21 ... 161</option><option value='page-161'>161.1 ... 162</option><option value='page-162'>163</option><option value='page-163'>163.1 ... 163.3</option><option value='page-164'>164</option><option value='page-165'>164.1 ... 167</option><option value='page-166'>168 ... 172</option><option value='page-167'>173 ... 180.2</option><option value='page-168'>181 ... 181.1</option><option value='page-169'>181.2 ... 181.3</option><option value='page-170'>181.4 ... 183.3</option><option value='page-171'>183.4 ... 185.2</option><option value='page-172'>186 ... 187.3</option><option value='page-173'>187.4 ... 188.1</option><option value='page-174'>188.2 ... 190</option><option value='page-175'>190.1 ... 190.13</option><option value='page-176'>190.14 ... 191</option><option value='page-177'>191.1 ... 191.4</option><option value='page-178'>191.5 ... 193</option><option value='page-179'>194 ... 195</option><option value='page-180'>196 ... 199</option><option value='page-181'>200 ... 204.1</option><option value='page-182'>204.2</option><option value='page-183'>204.3 ... 204.7</option><option value='page-184'>204.8 ... 204.81</option><option value='page-185'>204.82 ... 204.85</option><option value='page-186'>204.86 ... 204.94</option><option value='page-187'>205 ... 207.01</option><option value='page-188'>207.02 ... 207.1</option><option value='page-189'>207.2 ... 207.5</option><option value='page-190'>207.6 ... 207.7</option><option value='page-191'>207.71 ... 209</option><option value='page-192'>210 ... 211</option><option value='page-193'>211.1 ... 211.6</option><option value='page-194'>211.7 ... 211.92</option><option value='page-195'>211.93 ... 212</option><option value='page-196'>212.1 ... 212.2</option><option value='page-197'>212.3</option><option value='page-198'>213 ... 214</option><option value='page-199'>215 ... 217</option><option value='page-200'>218 ... 219</option><option value='page-201'>219.1 ... 220</option><option value='page-202'>221 ... 223</option><option value='page-203'>223.1 ... 225.1</option><option value='page-204'>225.2 ... 227</option><option value='page-205'>227.1 ... 231.1</option><option value='page-206'>231.2 ... 231.6</option><option value='page-207'>231.7 ... 233.1</option><option value='page-208'>233.2 ... 233.4</option><option value='page-209'>233.5 ... 235</option><option value='page-210'>236 ... 237.1</option><option value='page-211'>237.2 ... 237.3</option><option value='page-212'>237.4 ... 237.5</option><option value='page-213' selected='selected'>238 ... 241</option><option value='page-214'>242 ... 244.1</option><option value='page-215'>244.2 ... 245</option><option value='page-216'>246 ... 247</option><option value='page-217'>248</option><option value='page-218'>249 ... 249.1</option><option value='page-219'>250 ... 251</option><option value='page-220'>251.1 ... 251.2</option><option value='page-221'>252 ... 256</option><option value='page-222'>256.1 ... 259</option><option value='page-223'>260</option><option value='page-224'>261</option><option value='page-225'>262 ... 265</option><option value='page-226'>266 ... 270</option><option value='page-227'>271 ... 273</option><option value='page-228'>274 ... 280</option><option 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