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Canadian tax interpretations and transactional implications
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Tax Topics
Income Tax Act
201-220
Section 212
Section 212
Table of Contents
Subtopics
Subsection 212(1)
(2)-(14)
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Section 204.81
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Section 206
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Section 207.31
Section 207.31
Tax payable by recipient of an ecological gift
Section 207.5
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Section 207.62
Section 207.63
Joint liability
Section 207.7
Section 210
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Section 212
Subsection 212(1)
Tax
(2)-(14)
Section 212.1
Section 212.2
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Section 214
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Section 219.3
Effect of tax treaty
Section 220
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