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Section 107.3 | Tax Interpretations Skip to main content
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  • Income Tax Act
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  • Section 107.3

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Section 107.3

Table of Contents

Section 107.3

Tax Topics

  • Public Transactions
  • General Concepts
  • Statutory Interpretation
  • Income Tax Act
    • 1-20
    • 21-40
    • 41-60
    • 61-80
    • 81-100
    • 101-120
      • Section 101Disposition of farmland by partnership
      • Section 102
      • Section 103
      • Section 104
      • Section 105
      • Section 106
      • Section 107
      • Section 107.3
      • Section 107.4
      • Section 108
      • Section 110
      • Section 110.1
      • Section 110.2
      • Section 110.4
      • Section 110.5Additions for foreign tax deductions
      • Section 110.6
      • Section 110.7
      • Section 111
      • Section 112
      • Section 113
      • Section 114Individual resident in Canada for only part of year
      • Section 115
      • Section 115.1
      • Section 115.2
      • Section 116
      • Section 118
      • Section 118.1
      • Section 118.2
      • Section 118.3
      • Section 118.4
      • Section 118.5
      • Section 118.6
      • Section 118.8Credit for EI and QPIP premiums and CPP contributions
      • Section 118.9Transfer to parent or grandparent
      • Section 118.02
      • Section 118.06
      • Section 118.61
      • Section 118.81Tuition, textbook and education tax credits transferred
      • Section 118.94Tax payable by non-residents (credits restricted)
      • Section 119Former resident — credit for tax paid
      • Section 120
      • Section 120.4
    • 121-140
    • 141-160
    • 161-180
    • 181-200
    • 201-220
    • 221-240
    • 241-260
    • 261-269
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
  • Other Legislation
  • Treaties
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