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Canadian tax interpretations and transactional implications
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Tax Topics
Income Tax Act
Section 212
Section 212
Table of Contents
Subtopics
Subsection 212(1)
(2)-(14)
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Statutory Interpretation
Income Tax Act
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Section 204
Section 204.1
Section 204.2
Section 204.3
Section 204.4
Section 204.5
Section 204.6
Section 204.8
Section 204.81
Section 204.9
Section 206
Section 206.1
Section 207.01
Section 207.02
Section 207.03
Section 207.04
Section 207.05
Section 207.06
Section 207.1
Section 207.2
Section 207.31
Section 207.31
Tax payable by recipient of an ecological gift
Section 207.5
Section 207.6
Section 207.62
Section 207.63
Joint liability
Section 207.7
Section 210
Section 210.2
Section 211.6
Section 211.8
Section 211.91
Section 212
Subsection 212(1)
Tax
(2)-(14)
Section 212.1
Section 212.2
Section 212.3
Section 214
Section 215
Section 216
Section 216.1
Section 217
Section 218.2
Section 218.3
Section 219
Section 219.1
Section 219.2
Limitation on rate of branch tax
Section 219.3
Effect of tax treaty
Section 220
221-240
241-260
261-273
Income Tax Regulations
Income Tax Application Rules
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