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Canadian tax interpretations and transactional implications
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Tax Topics
Income Tax Act
Section 12
Section 12
Table of Contents
Subtopics
Subsection 12(1)
(2.1)-(11)
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Public Transactions
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Statutory Interpretation
Income Tax Act
1-20
Section 1
Short Title
Section 2
Section 3
Income for taxation year
Section 3.1
Section 4
Section 5
Section 6
Section 7
Section 8
Section 9
Section 10
Section 11
Section 12
Subsection 12(1)
Income inclusions
(2.1)-(11)
Section 12.2
Section 12.7
Section 13
Section 14
Section 15
Section 15.1
Section 16
Section 16.1
Section 17
Section 17.1
Section 18
Section 18.1
Section 18.2
Section 18.21
Section 18.4
Section 18.5
Section 19
Section 19.01
Section 19.1
Section 20
Section 20.01
Section 20.1
Section 20.2
Section 20.3
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