Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
Section 228
Section 228
Table of Contents
Section 228
Navigation
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
21-40
41-60
61-80
81-100
101-110
111-120
121-130
131-140
141-160
161-180
181-200
201-220
221-240
Section 221
Section 221.1
Section 221.2
Section 222
Section 223
Section 224
Section 224.1
Recovery by deduction or set-off
Section 225.1
Section 225.2
Section 226.2
Section 227
Section 227.1
Section 228
Section 230
Section 231.1
Section 231.2
Section 231.3
Section 231.4
Section 231.41
Section 231.5
Section 231.6
Section 231.7
Section 231.8
Section 231.9
Section 232
Section 233.1
Section 233.2
Section 233.3
Section 233.4
Section 233.5
Due diligence exception
Section 233.6
Section 233.8
Section 237
Section 237.1
Section 237.3
Section 237.4
Section 237.5
Section 238
Section 239
241-260
261-273
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation/Constitution
Treaties