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Canadian tax interpretations and transactional implications
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Tax Topics
Income Tax Act
21-40
21-40
Table of Contents
Subtopics
Section 21
Section 22
Section 23
Section 24
Section 25
Section 27
Section 28
Section 30
Section 31
Section 32
Section 32.1
Section 33.1
Section 34
Section 34.1
Section 34.2
Section 35
Section 37
Section 37.1
Section 38
Section 38.01
Section 38.1
Section 39
Section 39.1
Section 40
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Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
21-40
Section 21
Section 22
Section 23
Section 24
Section 25
Section 27
Section 28
Section 30
Improving land for farming
Section 31
Section 32
Section 32.1
Section 33.1
Section 34
Professional business
Section 34.1
Section 34.2
Section 35
Section 37
Section 37.1
Section 38
Taxable capital gain and allowable capital loss
Section 38.01
Section 38.1
Tax-deferred transaction — flow-through shares
Section 39
Section 39.1
Section 40
41-60
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261-273
Income Tax Regulations
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