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Canadian tax interpretations and transactional implications
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Income Tax Act
141-160
Section 152
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Section 152
Table of Contents
Select a subtopic
(1)-(3.1)
Subsection 152(4)
(4.01)-(9)
Tax Topics
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
21-40
41-60
61-80
81-100
101-120
121-140
141-160
Section 142
Section 142.2
Section 142.3
Section 142.5
Section 142.7
Section 143
Section 143.1
Section 143.2
Section 143.3
Section 143.4
Section 144
Section 144.1
Section 146
Section 146.1
Section 146.2
Section 146.3
Section 146.01
Section 147
Section 147.1
Section 147.2
Section 147.3
Section 147.4
Section 148
Section 148.1
Section 149
Section 149.1
Section 150
Section 152
(1)-(3.1)
Subsection 152(4)
Assessment and reassessment
(4.01)-(9)
Section 153
Section 156
Section 156.1
Section 157
Section 158
Payment of remainder
Section 159
Section 160
Section 160.1
Section 160.2
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