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Canadian tax interpretations and transactional implications
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Income Tax Regulations
8000-9999
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8000-9999
Table of Contents
Select a subtopic
Regulation 8000
Regulation 8307
Regulation 8309
Regulation 8502
Regulation 8503
Regulation 8505
Regulation 8507
Regulation 8517
Regulation 8600
Regulation 8601
Tax Topics
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
0000-1999
2000-3999
4000-5999
6000-7999
8000-9999
Regulation 8000
Prescribed Reserve Amount and Recovery Rate
Regulation 8307
Application for Certification
Regulation 8309
Prescribed Amount for Lieutenant Governors and Judges
Regulation 8502
Conditions Applicable to All Plans
Regulation 8503
Net Contribution Accounts
Regulation 8505
Downsizing Program
Regulation 8507
Prescribed Compensation
Regulation 8517
Prescribed Amount
Regulation 8600
Taxable Capital Employed in Canada
Regulation 8601
Schedules
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties