Income Tax Act Justice
Income tax act 1 short title 2 part i income tax 2 division a liability for tax 3 division b computation of income 3 basic rules 5 subdivision a income or loss from an office or employment 5 basic rules 6 inclusions 8 deductions 9 subdivision b income or loss from a business or property.
Income tax act justice. January 1 1955 last amendment. A a person of whom the taxpayer is the legal parent. 209 part xii 1 tax on carved out income 210 part xii 2 tax on designated income of certain trusts 211 part xii 3 tax on investment income of life insurers 211 6 part xii 4 tax on qualifying environmental trusts 211 7 part xii 5 recovery of. Hc 2015 ias toppers tina dabi athar aamir khan file.
Income tax act tax rebate discounting act income tax conventions interpretation act income tax folios all related laws and regulations publications 5000 g general income tax and benefit guide t4012 corporation income tax guide p105 students and. Table of contents income tax act 1 short title 2 part i income tax 2 division a liability for tax 3 division b computation of income 3 basic rules 5 subdivision a income or loss from an office or employment 5 basic rules 6 inclusions 8 deductions. The income tax act pdf jamaica laws online jamaica laws online. January 1 2013 download pdf file.
2 1 an income tax shall be paid as required by this act on the taxable income for each taxation year of every person resident in canada at any time in the year. B a person who is wholly dependent on the taxpayer for support and of whom the taxpayer has or immediately before the person attained the age of 19 years had in law or in fact the custody and control. 252 1 in this act words referring to a child of a taxpayer include.