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Canadian tax interpretations and transactional implications
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Income Tax Act
201-220
Section 212
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Section 212
Table of Contents
Select a subtopic
Subsection 212(1)
(2)-(14)
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
161-180
181-200
201-220
Section 204
Section 204.1
Section 204.2
Section 204.4
Section 204.6
Section 204.8
Section 206
Section 206.1
Section 207.1
Section 207.5
Section 207.6
Section 207.7
Section 207.01
Section 207.04
Section 207.05
Section 207.06
Section 207.31
Tax payable by recipient of an ecological gift
Section 207.62
Section 207.63
Joint liability
Section 210
Section 210.2
Section 211.6
Section 212
Subsection 212(1)
Tax
(2)-(14)
Section 212.1
Section 212.2
Section 212.3
Section 214
Section 215
Section 216
Section 217
Section 218.2
Section 218.3
Section 219
Section 219.1
Section 219.2
Limitation on rate of branch tax
Section 219.3
Effect of tax treaty
Section 220
221-240
241-260
261-269
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties