Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Is the Income Tax Act constitutional ?
Position:
Yes
Reasons:
Constitution Act, 1867
972883
XXXXXXXXXX C. Tremblay
November 18, 1997
Dear Sir:
Re: Constitutionality of all laws
This is in reply to your letter of October 22, 1997, regarding the constitutional authority of all laws.
We are unable to send you copies of any legislation from 1867 to 1925 as you requested. The information, however, may be available at your local library.
Subsection 2(1) of the Income Tax Act (the "Act") states that an income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year.
We trust our comments will be of assistance to you.
Yours truly,
for Director
Financial Industries Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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