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Tax Interpretations
Canadian tax interpretations and transactional implications
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Income Tax Act
41-60
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Section 42
Section 43
Section 43.1
Section 44
Section 44.1
Section 45
Section 46
Section 47
Section 48
Section 48.1
Section 49
Section 50
Section 51
Section 51.1
Section 52
Section 53
Section 54
Section 54.1
Section 54.2
Section 55
Section 56
Section 56.1
Section 56.4
Section 59
Section 60
Section 60.1
Section 60.01
Section 60.03