CANADA
CONSOLIDATION
CODIFICATION
Income Tax Act
Loi de limpt sur le revenuS.R.C. 1985, ch. 1 (5e suppl.)NOTELes
dispositions dapplication ne sont pas incluses dans la prsente
codification; voir les lois modificatives appropries.
R.S.C. 1985, c. 1 (5th Supp.)NOTEApplication provisions are not
included in the consolidated text; see relevant amending Acts.
Current to February 21, 2013 Last amended on January 1, 2013
jour au 21 fvrier 2013 Dernire modification le 1 janvier
2013
Published by the Minister of Justice at the following address:
http://laws-lois.justice.gc.ca
Publi par le ministre de la Justice ladresse suivante :
http://lois-laws.justice.gc.ca
OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (2) of
the Legislation Revision and Consolidation Act, in force on June 1,
2009, provide as follows:Published consolidation is evidence
CARACTRE OFFICIEL DES CODIFICATIONS Les paragraphes 31(1) et (2)
de la Loi sur la rvision et la codification des textes lgislatifs,
en vigueur le 1er juin 2009, prvoient ce qui suit :31.(1)Tout
exemplaire d'une loi codifie ou d'un rglement codifi, publi par le
ministre en vertu de la prsente loi sur support papier ou sur
support lectronique, fait foi de cette loi ou de ce rglement et de
son contenu. Tout exemplaire donn comme publi par le ministre est
rput avoir t ainsi publi, sauf preuve contraire. (2)Les
dispositions de la loi d'origine avec ses modifications subsquentes
par le greffier des Parlements en vertu de la Loi sur la
publication des lois l'emportent sur les dispositions incompatibles
de la loi codifie publie par le ministre en vertu de la prsente
loi.Codifications comme lment de preuve
31.(1)Every copy of a consolidated statute or consolidated
regulation published by the Minister under this Act in either print
or electronic form is evidence of that statute or regulation and of
its contents and every copy purporting to be published by the
Minister is deemed to be so published, unless the contrary is
shown. (2)In the event of an inconsistency between a consolidated
statute published by the Minister under this Act and the original
statute or a subsequent amendment as certified by the Clerk of the
Parliaments under the Publication of Statutes Act , the original
statute or amendment prevails to the extent of the
inconsistency.
Inconsistencies in Acts
Incompatibilit lois
NOTEThis consolidation is current to February 21, 2013. The last
amendments came into force on January 1, 2013. Any amendments that
were not in force as of February 21, 2013 are set out at the end of
this document under the heading Amendments Not in Force.
NOTECette codification est jour au 21 fvrier 2013. Les dernires
modifications sont entres en vigueur le 1 janvier 2013. Toutes
modifications qui n'taient pas en vigueur au 21 fvrier 2013 sont
nonces la fin de ce document sous le titre Modifications non en
vigueur .
TABLE OF PROVISIONS Section An Act respecting income taxes SHORT
TITLE 1 Short Title PART I INCOME TAX DIVISION A LIABILITY FOR TAX
2 Tax payable by persons resident in Canada DIVISION B COMPUTATION
OF INCOME Basic Rules 3 4 Income for taxation year Income or loss
from a source or from sources in a place Subdivision a Income or
Loss from an Office or Employment Basic Rules 5 6 7 Income from
office or employment Inclusions Amounts to be included as income
from office or employment Agreement to issue securities to
employees Deductions 8 Deductions allowed Subdivision b Income or
Loss from a Business or Property Basic Rules 9 10 11 12 Income
Valuation of inventory Proprietor of business Inclusions Income
inclusions 53 53 53 53 57 58 58 12 9 10 11 4 4 4 5 6 5 7 25 35 35 8
5 2 2 2 3 3 4 1 2 1 1 1 1 1 Page Article
TABLE ANALYTIQUE Page Loi concernant les impts sur le revenu
TITRE ABRG Titre abrg PARTIE I IMPT SUR LE REVENU SECTION A
ASSUJETTISSEMENT LIMPT Impt payable par les personnes rsidant au
Canada SECTION B CALCUL DU REVENU Rgles fondamentales Revenu pour
lanne dimposition Revenu ou perte provenant dune source dtermine ou
de sources situes dans un endroit dtermin Sous-section a Revenu ou
perte provenant dune charge ou dun emploi Rgles fondamentales
Revenu tir dune charge ou dun emploi lments inclure lments inclure
titre de revenu tir dune charge ou dun emploi mission de titres en
faveur demploys Dductions lments dductibles Sous-section b Revenu
ou perte provenant dune entreprise ou dun bien Rgles fondamentales
Revenu valuation des biens figurant linventaire Propritaire dune
entreprise lments inclure Sommes inclure dans le revenu 53 53 53 53
57 58 58 4 4 4 5 5 25 35 35 2 2 2 3 1 1 1 1 1
3
Income Tax February 21, 2013 Section 12.1 12.2 12.3 12.4 12.5 13
14 15 15.1 15.2 16 16.1 17 17.1 Cash bonus on Canada Savings Bonds
Amount to be included Transition inclusion re unpaid claims reserve
Bad debt inclusion Definitions Recaptured depreciation Eligible
capital property inclusion in income from business Benefit
conferred on shareholder Interest on small business development
bonds Interest on small business bond Income and capital combined
Leasing properties Amount owing by non-resident Deemed interest
income sections 15 and 212.3 Deductions 18 18.1 19 19.01 19.1 20
20.01 20.1 20.2 20.3 20.4 21 General limitations Definitions
Limitation re advertising expense newspapers Definitions Limitation
re advertising expense on broadcasting undertaking Deductions
permitted in computing income from business or property PHSP
premiums Borrowed money used to earn income from property Interest
authorized foreign bank interpretation Weak currency debt
interpretation Definitions Cost of borrowed money Ceasing to carry
on business 22 23 24 25 Sale of accounts receivable Sale of
inventory Ceasing to carry on business Fiscal period of business
disposed of by individual Page 73 73 75 75 76 81 122 142 150 154
159 163 168 179 181 181 212 220 224 226 20 227 261 265 20.2 268 272
276 277 280 280 281 282 284 22 23 24 25 20.3 20.4 21 20.01 20.1 18
18.1 19 19.01 19.1 15 15.1 15.2 16 16.1 17 17.1 Article 12.1 12.2
12.3 12.4 12.5 13 14 Primes en argent comptant sur les obligations
dpargne du Canada Montant inclure dans le revenu Mesure transitoire
provision pour rclamations non rgles Inclusion des crances
irrcouvrables Dfinitions Rcupration de lamortissement
Immobilisations admissibles montant inclure dans le revenu tir dune
entreprise Avantages aux actionnaires Intrts sur obligation pour le
dveloppement de la petite entreprise Intrts sur obligation pour la
petite entreprise Revenu et capital runis Biens de location Sommes
dues par les non-rsidents Revenu dintrts rput articles 15 et 212.3
Dductions Exceptions dordre gnral Dfinitions Restriction frais de
publicit journaux Dfinitions Limitation des frais de publicit des
entreprises de radiodiffusion Dductions admises dans le calcul du
revenu tir dune entreprise ou dun bien Primes verses a un rgime
priv dassurance-maladie Argent emprunt pour tirer un revenu dun
bien Intrts banque trangre autorise dfinitions Dette en devise
faible dfinitions Dfinitions Cot des emprunts Cessation de
lexploitation dune entreprise Vente de crances Vente de biens
porter linventaire Cessation de lexploitation dune entreprise
Exercice dune entreprise dont il a t dispos Page 73 73 75 75 76 81
122 142 150 154 159 163 168 179 181 181 212 220 224 226 227 261 265
268 272 276 277 280 280 281 282 284
4
Impt sur le revenu 21 fvrier 2013 Section Special Cases 26 27 28
29 30 31 32 32.1 33.1 34 34.1 34.2 34.3 35 36 37 Banks inclusions
in income Application of Part I to Crown corporation Farming or
fishing business Disposition of animal of basic herd class
Improving land for farming Loss from farming where chief source of
income not farming Insurance agents and brokers Employee benefit
plan deductions International banking centres definitions
Professional business Additional Business Income Definitions
Definitions Prospectors and grubstakers Railway companies
Scientific research and experimental development Subdivision c
Taxable Capital Gains and Allowable Capital Losses 38 38.1 39 39.1
40 41 42 43 43.1 44 44.1 45 46 Taxable capital gain and allowable
capital loss Tax-deferred transaction flow-through shares Meaning
of capital gain and capital loss Definitions General rules Taxable
net gain from disposition of listed personal property Dispositions
subject to warranty General rule for part dispositions Life estates
in real property Exchanges of property Definitions Property with
more than one use Personal-use property 351 38 351 38.1 353 354 365
373 398 400 400 401 402 408 416 418 39 39.1 40 41 42 43 43.1 44
44.1 45 46 Page 285 285 288 288 293 295 296 297 298 300 308 308 315
332 334 336 337 32 32.1 33.1 34 34.1 34.2 34.3 35 36 37 26 27 28 29
30 31 Article Cas spciaux Banques lments inclure dans le revenu
Application de la partie I aux socits dtat Entreprise agricole ou
de pche Disposition dun animal appartenant une catgorie de troupeau
de base Dfrichement, nivellement et installation dun systme de
drainage Pertes provenant dune activit agricole ne constituant pas
la principale source de revenu Agents ou courtiers dassurance
Dductions relatives un rgime de prestations aux employs Centres
bancaires internationaux Dfinitions Professions librales Revenu
dentreprise supplmentaire Dfinitions Dfinitions Prospecteurs et
commanditaires en prospection Compagnies de chemin de fer Activits
de recherche scientifique et de dveloppement exprimental
Sous-section c Gains en capital imposables et pertes en capital
dductibles Sens de gain en capital imposable et de perte en capital
dductible Opration imposition diffre actions accrditives Sens de
gain en capital et de perte en capital Dfinitions Rgles gnrales
Sens de gain net imposable tir de la disposition de biens meubles
dtermins Disposition avec garantie Disposition partielle dun bien
rgle gnrale Domaine viager sur un bien rel changes de biens
Dfinitions Bien affect plus dun usage Bien usage personnel 351 351
353 354 365 373 398 400 400 401 402 408 416 418 Page 285 285 288
288 293 295 296 297 298 300 308 308 315 332 334 336 337
5
Income Tax February 21, 2013 Section 47 47.1 48.1 49 49.1 50 51
51.1 52 53 54 54.1 54.2 55 Identical properties Indexed Security
Investment Plans Application of s. 47.1 of R.S.C., 1952, c. 148
Gain when small business corporation becomes public Granting of
options No disposition where obligation satisfied Debts established
to be bad debts and shares of bankrupt corporation Convertible
property Conversion of debt obligation Cost of certain property the
value of which included in income Adjustments to cost base
Definitions Exception to principal residence rules Certain shares
deemed to be capital property Definitions Subdivision d Other
Sources of Income 56 56.1 56.2 56.3 57 58 59 59.1 Amounts to be
included in income for year Support Reserve claimed for debt
forgiveness Reserve claimed for debt forgiveness Certain
superannuation or pension benefits Government annuities and like
annuities Consideration for foreign resource property Involuntary
disposition of resource property Subdivision e Deductions in
Computing Income 60 60.001 60.01 60.02 Other deductions Application
of subpara. 60(c.1)(i) Eligible amount Definitions 527 527 547 547
548 60 60.001 60.01 60.02 495 56 495 512 515 515 516 517 519 59.1
525 56.1 56.2 56.3 57 58 59 Page 420 422 47.1 422 48.1 424 425 429
429 431 435 435 437 465 475 476 476 51 51.1 52 53 54 54.1 54.2 55
49 49.1 50 Article 47 Biens identiques Rgimes de placements en
titres indexs Application de lart. 47.1 des S.R.C. 1952, ch. 148
Gain lorsquune socit exploitant une petite entreprise devient une
socit publique Octroi doptions Aucune disposition en cas dexcution
dobligation Crances reconnues comme irrcouvrables et actions dune
socit en faillite Bien convertible Conversion dun titre de crance
Cot de certains biens dont la valeur est incluse dans le revenu
Rajustements du prix de base Dfinitions Exception aux rgles de la
rsidence principale Actions rputes tre des immobilisations
Dfinitions Sous-section d Autres sources de revenu Sommes inclure
dans le revenu de lanne Pension alimentaire Provision pour remise
de dette particuliers Provision pour remise de dette contribuables
Rgime de retraite ou de pension Rentes sur ltat et rentes
similaires Contrepartie pour un avoir minier tranger Disposition
involontaire dun avoir minier Sous-section e Dductions dans le
calcul du revenu Autres dductions Application du sous-alina
60c.1)(i) Montant admissible Dfinitions 527 527 547 547 548 495 495
512 515 515 516 517 519 525 Page 420 422 422 424 425 429 429 431
435 435 437 465 475 476 476
6
Impt sur le revenu 21 fvrier 2013 Section 60.021 60.03 60.1
60.11 60.2 61 61.1 61.2 61.3 61.4 62 63 64 64.1 65 66 66.1 66.2
66.21 66.3 66.4 66.5 66.6 66.7 66.8 Additions to clause
60(l)(v)(B.2) for 2008 Definitions Support Application of subpara.
60.1(1)(a)(ii) Refund of undeducted past service AVCs Payment made
as consideration for income-averaging annuity Where
income-averaging annuity contract ceases to be such Reserve for
debt forgiveness for resident individuals Deduction for insolvency
with respect to resident corporations Reserve for debt forgiveness
for corporations and others Moving expenses Child care expenses
Disability supports deduction Page 551 553 556 558 558 559 61.1 565
61.2 565 61.3 566 61.4 571 573 575 584 62 63 64 64.1 65 66 66.1
66.2 66.21 66.3 66.4 66.5 66.6 66.7 681 714 66.8 Article 60.021
60.03 60.1 60.11 60.2 61 Libell de la div. 60l)(v)(B.2) pour 2008
Dfinitions Pension alimentaire Application du sous-alina
60.1(1)a)(ii) Remboursement de cotisations facultatives non dduites
Paiement effectu en contrepartie dune rente versements invariables
Cessation dun contrat de rente versements invariables Provision
pour remise de dette particuliers rsidant au Canada Dduction pour
insolvabilit socits rsidant au Canada Provision pour remise de
dette socits et autres Frais de dmnagement Frais de garde denfants.
Dduction pour produits et services de soutien aux personnes
handicapes Particulier absent du Canada Dduction pour puits de
ptrole ou de gaz, mine ou concession forestire Frais dexploration
et damnagement dune socit exploitant une entreprise principale
Sommes inclure dans le revenu Sommes inclure dans le revenu
Dfinitions Actions relatives lexploration et lamnagement
Recouvrement des frais Dduction dans le calcul du revenu
Acquisition des avoirs dune personne exonre Frais dexploration et
damnagement au Canada des socits remplaantes Frais relatifs des
ressources dun commanditaire Sous-section f 717 717 717 721 67.3
722 67 67.1 67.2 Rgles relatives au calcul du revenu Restriction
gnrale relative aux dpenses Frais de reprsentation Intrts sur
largent emprunt pour une voiture de tourisme Limitation du cot de
location dune voiture de tourisme 717 717 717 721 722 Page 551 553
556 558 558 559 565 565 566 571 573 575 584 589 590 591 634 649 660
669 672 680 681 681 714
Individuals absent from Canada 589 Allowance for oil or gas
well, mine or timber limit 590 Exploration and development expenses
of principal-business corporations 591 Amount to be included in
income Amount to be included in income Definitions Exploration and
development shares Recovery of costs Deduction from income
Acquisition from tax-exempt Successor of Canadian exploration and
development expenses Resource expenses of limited partner
Subdivision f Rules Relating to Computation of Income 634 649 660
669 672 680 681
67 67.1 67.2 67.3
General limitation re expenses Expenses for food, etc. Interest
on money borrowed for passenger vehicle Limitation re cost of
leasing passenger vehicle
7
Income Tax February 21, 2013 Section 67.4 67.5 67.6 68 69 70 72
73 74.1 74.2 74.3 74.4 74.5 75 75.1 76 76.1 78 79 79.1 80 80.01
80.02 80.03 80.04 80.1 More than one owner or lessor
Non-deductibility of illegal payments Non-deductibility of fines
and penalties Allocation of amounts in consideration for
disposition of property Inadequate considerations Death of a
taxpayer Reserves, etc., for year of death Inter vivos transfers by
individuals Transfers and loans to spouse or common-law partner
Gain or loss deemed that of lender or transferor Transfers or loans
to a trust Definitions Transfers for fair market consideration
Trusts Gain or loss deemed that of transferor Security in
satisfaction of income debt Non-resident moving debt from Canadian
business Unpaid amounts Definitions Definitions Definitions
Definitions Definitions Definitions Definitions Expropriation
assets acquired as compensation for, or as consideration for sale
of, foreign property taken by or sold to foreign issuer Definitions
Loans Deemed interest Subdivision g Amounts Not Included in
Computing Income 81 Amounts not included in income 866 866 81
Sommes exclure du revenu 866 Page 723 723 724 724 725 729 765 768
778 74.2 780 783 784 787 792 794 795 796 797 798 803 807 830 838
841 844 74.3 74.4 74.5 75 75.1 76 76.1 78 79 79.1 80 80.01 80.02
80.03 80.04 80.1 Article 67.4 67.5 67.6 68 69 70 72 73 74.1 Proprit
ou location conjointe Non-dductibilit des paiements illgaux
Non-dductibilit des amendes et pnalits Contrepartie mixte
Contreparties insuffisantes Dcs du contribuable Provisions, etc.
pour lanne du dcs Transfert de biens entre vifs par un particulier
Transfert ou prt lpoux ou au conjoint de fait Gain ou perte rput du
prteur ou de lauteur du transfert Transfert ou prt une fiducie.
Dfinitions Transfert avec contrepartie la juste valeur marchande
Fiducies Gain ou perte prsums pour lauteur du transfert Titres en
acquittement de dette Retrait dune dette dune entreprise canadienne
par un non-rsident Sommes impayes Dfinitions Dfinitions Dfinitions
Dfinitions Dfinitions Dfinitions Dfinitions Contre-valeurs de biens
expropris acquises en compensation ou en contrepartie de la vente
de biens trangers pris ou achets par lmetteur tranger Dfinitions
Prts Intrts rputs Sous-section g Sommes exclues du calcul du revenu
866 Page 723 723 724 724 725 729 765 768 778 780 783 784 787 792
794 795 796 797 798 803 807 830 838 841 844
850 858 861 865 80.3 80.4 80.5
80.3 80.4 80.5
850 858 861 865
8
Impt sur le revenu 21 fvrier 2013 Section Subdivision h
Corporations Resident in Canada and their Shareholders 82 83 84
84.1 84.2 85 85.1 86 Taxable dividends received Qualifying
dividends Deemed dividend Non-arms length sale of shares
Computation of paid-up capital in respect of particular class of
shares Transfer of property to corporation by shareholders Share
for share exchange Exchange of shares by a shareholder in course of
reorganization of capital Foreign Spin-offs 86.1 87 88 88.1 89
Eligible distribution not included in income Amalgamations
Winding-up Application Definitions Subdivision i Shareholders of
Corporations Not Resident in Canada 90 91 92 93 93.1 94 94.1 95
Dividends received from non-resident corporation Amounts to be
included in respect of share of foreign affiliate Adjusted cost
base of share of foreign affiliate Election re disposition of share
in foreign affiliate Shares held by partnership 1036 90 1036 91
1036 92 1039 93 1043 1056 93.1 94 94.1 95 872 872 875 881 887 894
85 896 912 921 925 86.1 925 929 968 1004 1006 87 88 88.1 89 85.1 86
82 83 84 84.1 84.2 Page Article Sous-section h Les socits rsidant
au Canada et leurs actionnaires Dividendes imposables reus
Dividendes admissibles Dividende rput vers et reu Vente dactions en
cas de lien de dpendance Calcul du capital vers dune catgorie donne
dactions Transfert dun bien par un actionnaire une socit change
dactions change dactions par un actionnaire dans le cadre dun
remaniement du capital Distributions dactions de ltranger
Distribution admissible non comprise dans le revenu Fusions
Liquidation Application Dfinitions Sous-section i Actionnaires de
socits ne rsidant pas au Canada 1036 Dividendes reus de socits
nonrsidentes Sommes inclure au titre dune action dans une socit
trangre affilie Prix de base rajust dune action dune socit trangre
affilie Choix relatif la disposition de laction dune socit trangre
affilie Actions dtenues par une socit de personnes Application de
certaines dispositions aux fiducies ne rsidant pas au Canada Bien
dun fonds de placement nonrsident Dfinitions applicables la prsente
sous-section Sous-section j 1136 1136 96 Les socits de personnes et
leurs associs Rgles gnrales 1136 1136 1036 1036 1039 1043 1056 1058
1063 1068 872 872 875 881 887 894 896 912 921 925 925 929 968 1004
1006 Page
Application of certain provisions to trusts not resident in
Canada 1058 Offshore investment fund property 1063 Definitions for
this subdivision Subdivision j Partnerships and their Members
1068
96
General Rules
9
Income Tax February 21, 2013 Section 97 98 98.1 98.2 99 100 101
102 103 Contribution of property to partnership Disposition of
partnership property Residual interest in partnership Transfer of
interest on death Fiscal period of terminated partnership
Disposition of interest in partnership Disposition of farmland by
partnership Definition of Canadian partnership Page 1152 1156 1163
1165 1165 1166 1171 1173 Article 97 98 98.1 98.2 99 100 101 102 103
Apport de biens dans une socit de personnes Disposition de biens
dune socit de personnes Participation rsiduelle dans la socit de
personnes Transfert dune participation en cas de dcs Exercice dune
socit de personnes ayant cess dexister Disposition dune
participation dans une socit de personnes Disposition dun fonds de
terre utilis dans une exploitation agricole dune socit de personnes
Dfinition de socit de personnes canadienne Entente au sujet du
partage des revenus, etc. visant rduire limpt ou en diffrer le
paiement Sous-section k 1174 1174 1219 1220 1221 1236 107.2 1237
107.3 1238 1240 1250 1263 1263 1274 1283 1283 1285 1285 110.2 110.5
110.6 110 110.1 107.4 108 104 105 106 107 107.1 Les fiducies et
leurs bnficiaires Fiducie ou succession Avantages provenant de
fiducies Participation au revenu dune fiducie Disposition par un
contribuable dune participation au capital Distribution par
certaines fiducies lies lemploi Montant provenant dune fiducie de
convention de retraite Rgime applicable aux bnficiaires de fiducies
pour lenvironnement admissibles Disposition admissible Dfinitions
SECTION C CALCUL DU REVENU IMPOSABLE Dductions Dductions pour dons
applicables aux socits Paiements forfaitaires 1263 1263 1274 1283
1174 1174 1219 1220 1221 1236 1237 1238 1240 1250 Page 1152 1156
1163 1165 1165 1166 1171 1173 1173
Agreement to share income, etc., so as to reduce or postpone tax
otherwise payable 1173 Subdivision k Trusts and their
Beneficiaries
104 105 106 107 107.1 107.2 107.3 107.4 108
Reference to trust or estate Benefits under trust Income
interest in trust Disposition by taxpayer of capital interest
Distribution by certain employmentrelated trusts Distribution by a
retirement compensation arrangement Treatment of beneficiaries
under qualifying environmental trusts Qualifying disposition
Definitions DIVISION C COMPUTATION OF TAXABLE INCOME
110 110.1
Deductions permitted Deduction for gifts Lump-sum Payments
110.2 110.5 110.6
Definitions Additions for foreign tax deductions Definitions
Dfinitions 1283 Ajout concernant la dduction pour impt tranger
1285 Dfinitions 1285
10
Impt sur le revenu 21 fvrier 2013 Section 110.7 111 111.1 112
113 114 114.2 Residing in prescribed zone Losses deductible Order
of applying provisions Deduction of taxable dividends received by
corporation resident in Canada Deduction in respect of dividend
received from foreign affiliate Individual resident in Canada for
only part of year Deductions in separate returns DIVISION D TAXABLE
INCOME EARNED IN CANADA BY NON-RESIDENTS 115 115.1 1374 115 115.1
Page 1327 1329 1349 1349 113 1370 114 1373 1374 114.2 Article 110.7
111 111.1 112 Habitants des rgions vises par rglement Pertes
dductibles Ordre dapplication Dduction des dividendes imposables
reus par une socit rsidant au Canada Dduction au titre dun
dividende reu dune socit trangre affilie Particulier rsidant au
Canada pendant une partie de lanne seulement Dductions dans des
dclarations distinctes SECTION D REVENU IMPOSABLE GAGN AU CANADA
PAR DES NON-RSIDENTS 1374 Revenu imposable au Canada des
nonrsidents 1374 Conventions entre autorits comptentes 1383
Non-rsidents et fournisseurs de services de placement canadiens
1384 115.2 116 Dfinitions Disposition par une personne nonrsidente
SECTION E 1395 1395 1395 117 CALCUL DE LIMPT Sous-section a Rgles
applicables aux particuliers Impt payable en vertu de la prsente
partie Rajustement annuel des dductions et autres sommes 117.1 118
118.01 118.02 118.03 118.031 118.04 118.05 118.06 118.1 118.2 118.3
Ajustement annuel Crdits dimpt personnels Dfinitions Dfinitions
Dfinitions Dfinitions Dfinitions Dfinitions Dfinition de services
admissibles de pompier volontaire Dfinitions Crdit dimpt pour frais
mdicaux Crdit dimpt pour dficience mentale ou physique 1395 1395
1396 1396 1398 1409 1411 1414 1416 1418 1421 1423 1424 1443 1458
1395 1384 1388 Page 1327 1329 1349 1349 1370 1373 1374
Non-residents taxable income in Canada 1374 Competent authority
agreements 1383
Non-Residents with Canadian Investment Service Providers 1384
115.2 116 Definitions Disposition by non-resident person of certain
property DIVISION E COMPUTATION OF TAX Subdivision a Rules
Applicable to Individuals 117 Tax payable under this Part Annual
Adjustment of Deductions and Other Amounts 117.1 118 118.01 118.02
118.03 118.031 118.04 118.05 118.06 118.1 118.2 118.3 Annual
adjustment Personal credits Definitions Definitions Definitions
Definitions Definitions Definitions Definition of eligible
volunteer firefighting services Definitions Medical expense credit
Credit for mental or physical impairment 1384 1388
1396 1396 1398 1409 1411 1414 1416 1418 1421 1423 1424 1443
1458
11
Income Tax February 21, 2013 Section 118.4 118.5 118.6 118.61
118.62 118.7 118.8 118.81 118.9 118.91 118.92 118.93 118.94 118.95
119 120 120.2 120.3 Nature of impairment Tuition credit Definitions
Unused tuition, textbook and eduction tax credits Credit for
interest on student loan Credit for UI premium and CPP contribution
Transfer of unused credits to spouse or common-law partner Tuition,
textbook and education tax credits transferred Transfer to parent
or grandparent Part-year residents Ordering of credits Credits in
separate returns Tax payable by non-residents (credits restricted)
Credits in year of bankruptcy Former resident credit for tax paid
Page 1463 1465 1470 1474 1475 1476 118.8 1477 118.81 1478 1479 1479
1480 1480 1481 1481 1482 118.9 118.91 118.92 118.93 118.94 118.95
119 120 120.2 120.3 Article 118.4 118.5 118.6 118.61 118.62 118.7
Dficience grave et prolonge Crdit dimpt pour frais de scolarit
Dfinitions Crdits dimpt inutiliss pour tudes, frais de scolarit et
manuels Crdit pour intrts sur les prts aux tudiants Crdit dimpt
pour cotisations lassurance-chmage et un rgime de pensions tatique
Transfert lpoux ou au conjoint de fait de certains crdits dimpt
inutiliss Transfert des crdits dimpt pour tudes, frais de scolarit
et manuels Transfert lun des parents ou grandsparents Particulier
rsidant au Canada pendant une partie de lanne seulement Ordre
dapplication des crdits Crdits dans des dclarations de revenu
distinctes Impt payer par les non-rsidents Crdits au cours de lanne
de la faillite Ancien rsident crdit pour impt pay Revenu non gagn
dans une province Report de limpt minimum Prestations dinvalidit du
RPC/RRQ pour annes antrieures Paiements forfaitaires 120.31 120.4
121 122 122.1 122.3 122.5 122.51 Dfinitions Impt sur le revenu
fractionn Dfinitions Dduction pour dividendes imposables Impt
payable par une fiducie non testamentaire Dfinitions Dduction de
limpt payable en cas demploi ltranger Dfinitions Dfinitions
Sous-section a.1 1514 1514 1517 122.6 122.61 Prestation fiscale
canadienne pour enfants Dfinitions Prsomption de paiement en trop
1514 1514 1517 Page 1463 1465 1470 1474 1475 1476 1477 1478 1479
1479 1480 1480 1481 1481 1482 1483 1485 1486 1487 1487 1488 1488
1492 1492 1494 1503 1506 1512
Income not earned in a province 1483 Minimum tax carry-over 1485
CPP/QPP disability benefits for previous years 1486 Lump-sum
Payments 1487 1487 1488 1488 1492 1492 1494 1503 1506 1512
Definitions Tax on Split Income Definitions Deduction for taxable
dividends Tax payable by inter vivos trust Definitions Deduction
from tax payable where employment out of Canada Definitions
Definitions Subdivision a.1 Canada Child Tax Benefit
120.31 120.4 121 122 122.1 122.3 122.5 122.51
122.6 122.61
Definitions Deemed overpayment
12
Impt sur le revenu 21 fvrier 2013 Section 122.62 122.63 122.64
Eligible individuals Agreement Confidentiality of information
Subdivision a.2 Working Income Tax Benefit 122.7 122.71 Definitions
Modification for purposes of provincial program Subdivision b Rules
Applicable to Corporations 123 123.1 123.3 Rate for corporations
Corporation surtax Refundable tax on CCPCs investment income
Corporation Tax Reductions 123.4 124 125 125.1 125.2 125.3
Definitions Deduction from corporation tax Small business deduction
Manufacturing and processing profits deductions Deduction of Part
VI tax Deduction of Part I.3 tax Canadian Film or Video Production
Tax Credit 125.4 Definitions Film or Video Production Services Tax
Credit 125.5 Definitions Subdivision c Rules Applicable to all
Taxpayers 126 126.1 127 127.1 Foreign tax deduction Definitions
Logging tax deduction Refundable investment tax credit 1569 1569
1591 1599 1672 126 126.1 127 127.1 1533 1533 1533 1534 1534 1534
1536 1537 1547 1551 1552 1556 1556 1563 1563 125.5 125.4 123.4 124
125 125.1 125.2 125.3 123 123.1 123.3 1526 1526 1533 Sous-section b
Rgles applicable aux socits Taux affrents aux socits Surtaxe des
socits Impt remboursable sur le revenu de placement dune socit
prive sous contrle canadien Rductions de limpt des socits
Dfinitions Dduction de limpt des socits Dduction accorde aux
petites entreprises Dductions pour bnfices de fabrication et de
transformation Crdit dimpt de la partie VI applicable aux
institutions financires Dduction de limpt de la partie I.3 Crdit
dimpt pour production cinmatographique ou magntoscopique canadienne
Dfinitions Crdit dimpt pour services de production cinmatographique
ou magntoscopique Dfinitions Sous-section c Rgles applicables tous
les contribuables Dduction pour impt tranger Dfinitions Dduction
relative limpt sur les oprations forestires Crdit dimpt
linvestissement remboursable 1569 1569 1591 1599 1672 1533 1533
1533 1534 1534 1534 1536 1537 1547 1551 1552 122.7 122.71 Page 1522
1524 1525 Article 122.62 122.63 122.64 Particuliers admissibles
Accord Caractre confidentiel des renseignements Sous-section a.2
Prestation fiscale pour le revenu de travail Dfinitions Programme
provincial 1526 1526 1533 Page 1522 1524 1525
1556 1556
1563 1563
13
Income Tax February 21, 2013 Section 127.2 127.3 127.4 127.41
Share-purchase tax credit Scientific research and experimental
development tax credit Definitions Part XII.4 tax credit DIVISION
E.1 MINIMUM TAX 127.5 127.51 127.52 127.53 127.531 127.54 127.55
Obligation to pay minimum tax Minimum amount determined Adjusted
taxable income determined Basic exemption Basic minimum tax credit
determined Definitions Application of s. 127.5 DIVISION F SPECIAL
RULES APPLICABLE IN CERTAIN CIRCUMSTANCES Bankruptcies 128 128.1
128.2 128.3 129 Where corporation bankrupt Changes in Residence
Immigration Cross-border mergers Former resident replaced shares
Private Corporations Dividend refund to private corporation
Investment Corporations 130 Deduction from tax Mortgage Investment
Corporations 130.1 131 Deduction from tax Mutual Fund Corporations
Election re capital gains dividend Mutual Fund Trusts 132 1706 1706
1706 1713 1713 1731 1732 1732 1732 1739 1739 1742 1742 1752 1752
1770 132 131 130.1 130 129 128.1 128.2 128.3 128 1692 1692 1693
1693 1703 1704 1704 1705 127.5 127.51 127.52 127.53 127.531 127.54
127.55 Page 1678 1683 1688 1691 127.4 127.41 Article 127.2 127.3
Crdit dimpt lachat dactions Crdit dimpt pour des activits de
recherche scientifique et de dveloppement exprimental Dfinitions
Crdit dimpt de la partie XII.4 SECTION E.1 IMPT MINIMUM
Assujettissement limpt minimum Taux de limpt minimum Revenu
imposable modifi Exemption de base Crdit dimpt minimum de base
Dfinitions applicables au crdit spcial pour impts trangers Impt
minimum inapplicable SECTION F RGLES SPCIALE APPLICABLES EN
CERTAINSCAS
Page 1678 1683 1688 1691 1692 1692 1693 1693 1703 1704 1704
1705
1706 1706 1706 1713 1713 1731 1732 1732 1732 1739
Faillites Faillite dune socit Changement de rsidence Immigration
Unifications transfrontalires Socit rsident Ancien rsident actions
remplaces Socits prives Remboursement au titre de dividendes une
socit prive Socits de placement
Crdit dimpt applicable aux socits de placement 1739 Socits de
placement hypothcaire Dduction de limpt Choix concernant les
dividendes sur les gains en capital 1742 1742
Socits de placement capital variable 1752 1752
Fiducies de fonds commun de placement 1770 Remboursement au
titre des gains en capital une fiducie de fonds commun de placement
1770
Capital gains refund to mutual fund trust 1770
14
Impt sur le revenu 21 fvrier 2013 Section 132.1 132.11 132.2
Page Amounts designated by mutual fund trust 1777 Taxation year of
mutual fund trust Mutual funds qualifying exchange
Non-Resident-Owned Investment Corporations 133 134 134.1 134.2 135
Computation of income Non-resident-owned corporation not a Canadian
corporation, etc. NRO transition Revocation Patronage Dividends
Deduction in computing income Agricultural Cooperatives Taxdeferred
Patronage Dividends 135.1 136 Definitions Cooperative Corporations
Cooperative not private corporation Credit Unions, Savings and
Credit Unions and Deposit Insurance Corporations 137 137.1 137.2
Payments pursuant to allocations in proportion to borrowing Amounts
included in income of deposit insurance corporation Computation of
income for 1975 and subsequent years Insurance Corporations 138
138.1 139 Insurance corporations Rules relating to segregated funds
Conversion of insurance corporations into mutual corporations
Demutualization of Insurance Corporations 139.1 139.2 140 141
Definitions Mutual holding corporations Deductions in computing
income Definitions 1779 1783 Article 132.1 132.11 132.2 Montants
attribus par une fiducie de fonds commun de placement Anne
dimposition dune fiducie de fonds commun de placement Organismes de
placement collectif change admissible Page 1777 1779 1783
1788 1788 1799 1799 1799 1800 1800 1806 1806 1810 1810 136 135.1
135 133 134 134.1 134.2
Socits de placement appartenant des non-rsidents 1788 Calcul du
revenu Absence de qualit de socit canadienne, etc. Socits de
placement appartenant des non-rsidents transition Rvocation
Ristournes Dduction dans le calcul du revenu Coopratives agricoles
ristournes imposition diffre Dfinitions Socits coopratives Socit
cooprative rpute ne pas tre une socit prive 1788 1799 1799 1799
1800 1800 1806 1806 1810 1810
Caisses de crdit, caisses dpargne et de crdit et compagnies
dassurance-dpts 1811 1811 137 1811 137.1 1818 137.2 1826 1827 1827
1873 1883 1884 1884 1902 1902 1903 139.1 139.2 140 141 138 138.1
139 Paiements faits conformment des rpartitions proportionnelles
limportance des emprunts 1811 Somme incluse dans le revenu dune
compagnie dassurance-dpts 1818 Calcul du revenu pour les annes 1975
et suivantes 1826 Compagnies dassurance 1827 Compagnies dassurance
1827 Rgles concernant les fonds rservs 1873 Conversion en mutuelle
dune compagnie dassurance 1883 Dmutualisation des compagnies
dassurance Dfinitions Socits mutuelles de portefeuille Dduction
dans le calcul du revenu Dfinitions 1884 1884 1902 1902 1903
15
Income Tax February 21, 2013 Section 141.1 Deemed not to be a
private corporation Financial Institutions Interpretation 142.2
Definitions Page 1905 1905 1905 1905 142.2 Article 141.1 Compagnie
dassurance rpute ne pas tre une socit prive Institutions Financires
Dfinitions et interprtation Dfinitions Revenu provenant de titres
de crance dtermins 142.3 Montants inclure et dduire Disposition de
titres de crance dtermins 142.4 142.5 142.51 142.6 1929 1937 1937
1950 1950 1957 1960 1960 DIVISION G DEFERRED AND OTHER SPECIAL
INCOME ARRANGEMENTS Employees Profit Sharing Plans 144 Definitions
Employee Life and Health Trust 144.1 Definitions Registered
Supplementary Unemployment Benefit Plans 145 Definitions 1967 1967
1967 1977 1977 1983 1983 145 144.1 144 143.2 143 143.1 142.7
Dfinitions Biens valus la valeur du march Traitement des bnfices et
pertes Dfinitions Autres rgles Institution financire nouvelle ou
ancienne Transformation dune filiale de banque trangre en
succursale Dfinitions Organismes communautaires Organismes
communautaires Dfinitions Cot des abris fiscaux dtermins Dfinitions
SECTION G RGIMES DE PARTICIPATION DIFFRE ETAUTRES ARRANGEMENTS
SPCIAUX RELATIFS AUX REVENUS
Page 1905 1905 1905 1905 1910 1910 1911 1911 1917 1917 1922 1929
1929 1937 1937 1950 1950 1957 1960 1960
Income from Specified Debt Obligations 1910 142.3 Amounts to be
included and deducted Disposition of Specified Debt Obligations
142.4 142.5 142.51 142.6 Definitions Mark-to-Market Properties
Income treatment for profits and losses Definitions Additional
Rules Becoming or ceasing to be a financial institution Conversion
of Foreign Bank Affiliate to Branch 142.7 143 143.1 143.2
Definitions Communal Organizations Communal organizations
Definitions Cost of Tax Shelter Investments Definitions 1910 1911
1911 1917 1917 1922 1929
1967
Rgimes de participation des employs aux bnfices 1967 Dfinitions
Fiducie de soins de sant au bnfice demploys Dfinitions Rgimes
enregistrs de prestations supplmentaires de chmage Dfinitions 1967
1977 1977 1983 1983
16
Impt sur le revenu 21 fvrier 2013 Section Registered Retirement
Savings Plans 146 146.01 146.02 146.1 146.2 146.3 146.4 Definitions
Home Buyers Plan Definitions Lifelong Learning Plan Definitions
Registered Education Savings Plans Definitions Tax-free Savings
Accounts Definitions Registered Retirement Income Funds Definitions
Registered Disability Savings Plan Definitions Deferred Profit
Sharing Plans 147 147.1 147.2 147.3 147.4 Definitions Registered
Pension Plans Definitions Pension contributions deductible employer
contributions Transfer money purchase to money purchase, RRSP or
RRIF RPP annuity contract Pooled Registered Pension Plans 147.5 148
Definitions Life Insurance Policies Amounts included in computing
policyholders income Eligible Funeral Arrangements 148.1
Definitions DIVISION H EXEMPTIONS Miscellaneous Exemptions 149
149.1 Miscellaneous exemptions Qualified Donees Definitions 2176
2176 2176 2195 2195 149.1 149 Page 1984 1984 2016 2016 2029 2029
2037 2037 2052 2052 2059 2059 2078 2078 2096 2096 2114 2114 2127
147.3 2133 2141 2143 2143 2159 148 2159 2172 2172 148.1
Arrangements de services funraires Dfinitions SECTION H EXEMPTIONS
Exemptions diverses Exemptions diverses Donataires reconnus
Dfinitions 2176 2176 2176 2195 2195 2172 2172 147.5 147.4 Transfert
entre cotisations dtermines ou un REER ou un FERR 2133 Contrat de
rente acquis dans le cadre dun RPA 2141 Rgimes de pension agrs
collectifs Dfinitions Polices dassurance-vie 2143 2143 2159 147.1
147.2 147 146.4 146.3 146.2 146.1 146.02 146.01 146 Article Page
Rgimes enregistrs dpargne-retraite 1984 Dfinitions Rgime daccession
la proprit Dfinitions Rgime dducation permanente Dfinitions Rgimes
enregistrs dpargne-tudes Dfinitions Comptes dpargne libre dimpt
Dfinitions Dfinitions Dfinitions Rgimes de participation diffre aux
bnfices Dfinitions Rgimes de pension agrs Dfinitions Cotisations
patronales dductibles 1984 2016 2016 2029 2029 2037 2037 2052 2052
2059 2078 2096 2096 2114 2114 2127
Fonds enregistrs de revenu de retraite 2059 Rgime enregistr
dpargne-invalidit 2078
Calcul du revenu du titulaire dune police 2159
17
Income Tax February 21, 2013 Section 149.2 Material and
insignificant interests DIVISION I RETURNS, ASSESSMENTS, PAYMENT
AND APPEALS Returns 150 150.1 151 152 153 154 155 156 156.1 157
157.1 158 159 160 160.1 160.2 160.21 160.3 160.4 Filing returns of
income general rule Definition of electronic filing Estimate of Tax
Estimate of tax Assessment Assessment Payment of Tax Withholding
Agreements providing for tax transfer payments Farmers and
fishermen Other individuals Definitions Payment by corporation
Instalment deferral for January, February and March 2002 -
definitions Payment of remainder Person acting for another 2224
2224 2224 2228 2230 2230 2230 2230 2244 2244 2249 2250 2250 2251
2254 2260 2261 2262 158 159 160 160.1 160.2 160.21 2272 160.3 2274
160.4 2274 2276 2276 2285 2285 2288 161.1 161.2 161 153 154 155 156
156.1 157 157.1 152 Cotisation Paiement de limpt Retenue Accords
relatifs aux transferts dimpt Agriculteurs et pcheurs Autres
particuliers Dfinitions Versements par les socits Report des
acomptes provisionnels de janvier, fvrier et mars 2002 dfinitions
Paiement du solde Personne agissant pour le compte dautrui
Transfert de biens entre personnes ayant un lien de dpendance
Remboursement en trop Responsabilit solidaire lgard des sommes
reues dans le cadre dun rgime enregistr dpargne-retraite
Responsabilit solidaire lgard dun rgime enregistr dpargne-invalidit
Responsabilit solidaire pour les montants provenant dune fiducie de
convention de retraite Responsabilit en cas de transfert par des
socits insolvables Intrts Disposition gnrale 151 150 150.1 Page
2217 Article 149.2 Participations notables et ngligeables SECTION I
DCLARATIONS, COTISATIONS, PAIEMENT ETAPPELS
Page 2217
2224 2224 2224 2228 2230 2230 2230 2230 2244 2244 2249 2250 2250
2251 2254 2260 2261 2262 2265 2269 2271 2272 2274 2274 2276
2276
Dclarations Dclarations rgle gnrale Transmission lectronique
Estimation de limpt Estimation de limpt Cotisation
Tax liability re property transferred not at arms length 2265
Where excess refunded 2269 Joint and several liability in respect
of amounts received out of or under RRSP 2271 Joint and several
liability registered disability savings plan Liability in respect
of amounts received out of or under RCA trust Liability in respect
of transfers by insolvent corporations Interest General Offset of
Refund Interest and Arrears Interest
161
Compensation des intrts crditeurs et des intrts dbiteurs 2285
Dfinitions Intrts non payables 2285 2288
161.1 161.2
Definitions Period where interest not payable
18
Impt sur le revenu 21 fvrier 2013 Section Small Amounts Owing
161.3 161.4 162 163 163.1 Interest and penalty amounts of $25 or
less Taxpayer Penalties Failure to file return of income Repeated
failures Penalty for late or deficient instalments Page 2288 161.3
2288 2289 2289 2289 2297 2307 162 163 163.1 161.4 Article Sommes
minimes Intrts et pnalits de 25 $ ou moins Contribuable Pnalits
Dfaut de dclaration de revenu Omission rpte de dclarer un revenu
Acomptes provisionnels en retard ou insuffisants Page 2288 2288
2289 2289 2289 2297 2307
Misrepresentation of a Tax Matter by a Third Party 2308 163.2
164 165 166 166.1 166.2 167 Definitions Refunds Refunds Objections
to Assessments Objections to assessment General Irregularities
Extension of time by Minister Extension of time by Tax Court
Extension of time to appeal Revocation of Registration of Certain
Organizations and Associations 168 2308 2314 2314 2328 2328 2332
2332 2332 2333 2334 2335 168 166 166.1 166.2 167 165 164 163.2
Information trompeuse en matire fiscale fournie par des tiers
2308 Dfinitions Remboursements Remboursement Opposition la
cotisation Opposition la cotisation Dispositions gnrales
Irrgularits Prorogation du dlai par le ministre Prorogation du dlai
par la Cour canadienne de limpt Prorogation du dlai dappel
Rvocation de lenregistrement de certaines oeuvres et associations
Avis dintention de rvoquer lenregistrement SECTION J 2308 2314 2314
2328 2328 2332 2332 2332 2333 2334 2335 2335
Notice of intention to revoke registration 2335 DIVISION J
APPEALS TO THE TAX COURT OF CANADA AND THE FEDERAL COURT OF APPEAL
2337 2337 2340 2340 2341 2344 2345 2347 2347 2347 2347
APPELS AUPRS DE LA COUR CANADIENNE DE LIMPT ET DE LA COUR DAPPEL
FDRALE 2337 169 170 171 172 173 174 175 176 179 179.1 Appel Avis au
sous-ministre Rglement dun appel Appel relatif un refus
denregistrement, une rvocation denregistrement, etc. Renvoi des
questions de droit, etc. la Cour canadienne de limpt Renvoi la Cour
canadienne de limpt de questions communes Appels Document
transmettre la Cour canadienne de limpt Huis clos Appel non fond
2337 2340 2340 2341 2344 2345 2347 2347 2347 2347
169 170 171 172 173 174 175 176 179 179.1
Appeal Notice to Deputy Minister Disposal of Appeal Appeal from
refusal to register, revocation of registration, etc. References to
Tax Court of Canada Reference of common questions to Tax Court of
Canada Institution of appeals Notice, etc., to be forwarded to Tax
Court of Canada Hearings in camera No reasonable grounds for
appeal
19
Income Tax February 21, 2013 Section 180 Appeals to Federal
Court of Appeal PART I.01 TAX IN RESPECT OF STOCK OPTION BENEFIT
DEFERRAL 180.01 Election special tax and relief for deferral of
stock option benefits PART I.1 INDIVIDUAL SURTAX PART I.2 TAX ON
OLD AGE SECURITY BENEFITS 180.2 Definitions PART I.3 TAX ON LARGE
CORPORATIONS 181 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.71
Definitions Tax payable Taxable capital employed in Canada Taxable
capital employed in Canada of financial institution Taxable capital
employed in Canada of non-resident Capital deduction Return
Provisions applicable to Part Provisions applicable Crown
corporations PART II TOBACCO MANUFACTURERS SURTAX 182 183 Surtax
Return PART II.1 TAX ON CORPORATE DISTRIBUTIONS 183.1 183.2
Application of Part Return 2379 2379 2381 183.1 183.2 2377 2377
2378 182 183 2354 2354 2356 2362 2365 181.4 2373 2374 2376 2376
2376 PARTIE II SURTAXE DES FABRICANTS DE TABAC Surtaxe Dclaration
PARTIE II.1 IMPT SUR CERTAINES DISTRIBUTIONS DE SURPLUS Application
Dclaration 2379 2379 2381 2377 2377 2378 181.5 181.6 181.7 181.71
181 181.1 181.2 181.3 2351 2351 180.2 2351 2349 180.01 2349 Page
2348 Article 180 Appels la Cour dappel fdrale PARTIE I.01 IMPT
RELATIF AU REPORT DES AVANTAGES LIS AUX OPTIONS DACHAT DACTIONS
Page 2348
2349
Choix impt spcial et allgement pour report des avantages lis aux
options dachat dactions 2349 PARTIE I.1 IMPT SUPPLMENTAIRE (REVENUS
DES PARTICULIERS) PARTIE I.2 IMPT SUR LES PRESTATIONS DE SCURIT DE
LA VIEILLESSE 2351 Dfinitions PARTIE I.3 IMPT DES GRANDES SOCITS
Dfinitions Impt payable Capital imposable utilis au Canada Capital
imposable utilis au Canada dune institution financire Capital
imposable utilis au Canada dun non-rsident Abattement de capital
Dclaration Dispositions applicables Disposition applicable aux
socits dtat 2354 2354 2356 2362 2365 2373 2374 2376 2376 2376 2351
2351
20
Impt sur le revenu 21 fvrier 2013 Section PART III ADDITIONAL
TAX ON EXCESSIVE ELECTIONS 2381 184 185 Tax on excessive elections
Assessment of tax PART III.1 ADDITIONAL TAX ON EXCESSIVE ELIGIBLE
DIVIDEND DESIGNATIONS 2388 185.1 185.2 Tax on excessive eligible
dividend designations Return PART IV TAX ON TAXABLE DIVIDENDS
RECEIVED BY PRIVATE CORPORATIONS 186 186.1 186.2 187 Tax on
assessable dividends Exempt corporations Exempt dividends
Information return PART IV.1 TAXES ON DIVIDENDS ON CERTAIN
PREFERRED SHARES RECEIVED BY CORPORATIONS 187.1 187.2 187.3 187.4
187.5 187.6 187.61 Definition of excepted dividend Tax on dividends
on taxable preferred shares Tax on dividends on taxable RFI shares
Partnerships Information return Provisions applicable to Part
Provisions applicable Crown corporations PART V TAX AND PENALTIES
IN RESPECT OF QUALIFIED DONEES 2401 187.7 188 188.1 Application of
s. 149.1(1) 2401 Deemed year-end on notice of revocation 2401
Penalty carrying on business 2406 187.7 188 188.1 185.1 2388 2390
185.2 2381 2386 184 185 Page Article PARTIE III IMPT SUPPLMENTAIRE
SUR LES EXCDENTS RSULTANT DUN CHOIX 2381 Impt sur les excdents
rsultant dun choix Cotisation PARTIE III.1 IMPT SUPPLMENTAIRE SUR
LES DSIGNATIONS EXCESSIVES DE DIVIDENDES DTERMINS 2388 Impt sur les
dsignations excessives de dividendes dtermins Dclaration PARTIE IV
IMPT SUR LES DIVIDENDES IMPOSABLES REUS PAR LES SOCITS PRIVES 186
186.1 186.2 187 Impt sur les dividendes dtermins Socits exonres
Dividendes exonrs Dclaration de renseignements PARTIE IV.1
IMPOSITION DES DIVIDENDES REUS PAR DES SOCITS SUR CERTAINES ACTIONS
PRIVILGIES 187.1 187.2 187.3 187.4 187.5 187.6 187.61 Dfinition de
dividende exclu Impt sur les dividendes des actions privilgies
imposables Impt sur les dividendes des actions particulires aux
institutions financires Socits de personnes Dclaration de
renseignements Dispositions applicables Disposition applicable aux
socits dtat PARTIE V IMPT ET PNALITS RELATIFS AUX DONATAIRES
RECONNUS Application du par. 149.1(1) Fin danne rpute en cas davis
de rvocation Pnalits activits dentreprise 2401 2401 2401 2406 2388
2390 2381 2386 Page
2392 2392 2395 2396 2396
2392 2392 2395 2396 2396
2396 2396 2397 2398 2400 2401 2401 2401
2396 2396 2397 2398 2400 2401 2401 2401
21
Income Tax February 21, 2013 Section 188.2 189 Notice of
suspension with assessment Tax regarding non-qualified investment
PART VI TAX ON CAPITAL OF FINANCIAL INSTITUTIONS 190 190.1 190.11
190.12 190.13 190.14 190.15 190.16 Definitions CALCULATION OF
CAPITAL TAX Tax payable Taxable capital employed in Canada Taxable
capital Capital Investment in related institutions Capital
deduction TRANSITIONAL PROVISIONS Application to taxation year
including July 1, 2006 ADMINISTRATIVE PROVISIONS 190.2 190.21
190.211 Return Provisions applicable to Part Provisions applicable
-- Crown corporations PART VI.1 TAX ON CORPORATIONS PAYING
DIVIDENDS ON TAXABLE PREFERRED SHARES 2437 191 191.1 191.2 191.3
191.4 Definitions Tax on taxable dividends Election Agreement
respecting liability for tax Information return PART VII REFUNDABLE
TAX ON CORPORATIONS ISSUING QUALIFYING SHARES 192 193 Corporation
to pay tax Corporation to file return PART VIII REFUNDABLE TAX ON
CORPORATIONS IN RESPECT OF SCIENTIFIC RESEARCH AND 2437 2443 2446
2447 2451 191 191.1 191.2 191.3 191.4 2422 2422 2423 2423 2428 2429
2429 2432 2433 2435 190.16 2435 2436 2436 2436 2437 PARTIE VI.1
IMPOSITION DES SOCITS VERSANT DES DIVIDENDES SUR DES ACTIONS
PRIVILGIES IMPOSABLES Dfinitions Impt sur les dividendes dactions
privilgies imposables Choix Solidarit conventionnelle Dclaration
PARTIE VII IMPT REMBOURSABLE AUX SOCITS METTANT DES ACTIONS
ADMISSIBLES 192 193 Impt payable par la socit Production dune
dclaration PARTIE VIII IMPT SUR LES SOCITS REMBOURSABLE AU TITRE DU
CRDIT DIMPT POUR DES ACTIVITS DE RECHERCHE 190.2 190.21 190.211
190.1 190.11 190.12 190.13 190.14 190.15 190 Page 2414 2417 Article
188.2 189 Avis de suspension avec cotisation Impt : placements non
admissibles PARTIE VI IMPT DES INSTITUTIONS FINANCIRES Dfinitions
CALCUL DE LIMPT Impt payable Capital imposable utilis au Canada
Capital imposable Capital Placement dans des institutions lies
Abattement de capital DISPOSITIONS TRANSITOIRES Anne dimposition
comprenant le 1er juillet 2006 DISPOSITIONS DORDRE ADMINISTRATIF
2422 2422 2423 2423 2428 2429 2429 2432 2433 2435 2435 2436 Page
2414 2417
Dclaration de capital 2436 Dispositions applicables 2436
Disposition applicable aux socits dtat 2437
2437 2437 2443 2446 2447 2451
2451 2451 2456
2451 2451 2456
2458
2458
22
Impt sur le revenu 21 fvrier 2013 Section EXPERIMENTAL
DEVELOPMENT TAX CREDIT 194 195 Corporation to pay tax Corporation
to file return PART IX TAX ON DEDUCTION UNDER SECTION 66.5 196 Tax
in respect of cumulative offset account PART IX.1 TAX ON SIFT
PARTNERSHIPS 2468 2467 196 2467 PARTIE IX.1 IMPT DES SOCITS DE
PERSONNES INTERMDIAIRES DE PLACEMENT DTERMINES 2468 197 Dfinitions
PARTIE X IMPTS SUR LES RGIMES DE PARTICIPATION DIFFRE AUX BNFICES
ET SUR LES RGIMES DONT LAGRMENT EST RETIR 2471 198 2471 199 2475
2476 2476 2476 2478 2478 200 201 202 203 204 Impt sur les
placements non admissibles et utilisation de lactif comme garantie
Impt sur les placements initiaux non admissibles dont il na pas t
dispos Attribution assimile une disposition Impt en cas de
contrepartie insuffisante pour lachat ou la vente Dclaration et
paiement de limpt Imputation dautres impts Dfinitions PARTIE X.1
IMPT FRAPPANT LES EXCDENTS DE CONTRIBUTION AUX RGIMES DE REVENU
DIFFR 2483 204.1 204.2 204.3 Impt payable par les particuliers
Excdent au titre des REER Dclaration et paiement de limpt PARTIE
X.2 IMPT SUR LES PLACEMENTS ENREGISTRS 204.4 204.5 2493 2483 2484
2493 2471 2475 2476 2476 2476 2478 2478 2468 2458 2464 194 195 Page
Article SCIENTIFIQUE ET DE DVELOPPEMENT EXPRIMENTAL Impt payable
par une socit Production dune dclaration PARTIE IX IMPT SUR LA
DDUCTION VISE LARTICLE 66.5 2467 Impt payable 2467 2458 2464
Page
197
Definitions PART X TAXES ON DEFERRED PROFIT SHARING PLANS AND
REVOKED PLANS
2468
2471
198 199 200 201 202 203 204
Tax on non-qualified investments and use of assets as security
Tax on initial non-qualified investments not disposed of
Distribution deemed disposition Tax where inadequate consideration
on purchase or sale Returns and payment of estimated tax
Application to other taxes Definitions PART X.1 TAX IN RESPECT OF
OVERCONTRIBUTIONS TO DEFERRED INCOME PLANS
2483
204.1 204.2 204.3
Tax payable by individuals 2483 Definition of excess amount for
a year in respect of registered retirement savings plans 2484
Return and payment of tax 2493 PART X.2 TAX IN RESPECT OF
REGISTERED INVESTMENTS 2493
204.4 204.5
Definition of registered investment Publication of list in
Canada Gazette
2493 2499
Dfinition de placement enregistr 2493 Publication de la liste
dans la Gazette du Canada 2499
23
Income Tax February 21, 2013 Section 204.6 204.7 Tax payable
Return and payment of tax PART X.3 LABOUR-SPONSORED VENTURE CAPITAL
CORPORATIONS 204.8 204.81 204.82 204.83 204.84 204.841 204.85
204.86 204.87 Definitions Conditions for registration Recovery of
credit Refunds for federally registered LSVCCs Penalty Penalty tax
where venture capital business discontinued Dissolution of
federally registered LSVCCs Return and payment of tax for
federallyregistered LSVCCs Provisions applicable to Part PART X.4
TAX IN RESPECT OF OVERPAYMENTS TO REGISTERED EDUCATION SAVINGS
PLANS 2523 204.9 204.91 204.92 204.93 Definitions Tax payable by
subscribers Return and payment of tax Provisions applicable to Part
PART X.5 PAYMENTS UNDER REGISTERED EDUCATION SAVINGS PLANS 204.94
Definitions PART XI TAXES IN RESPECT OF REGISTERED DISABILITY
SAVINGS PLANS 2531 205 206 206.1 206.2 206.3 Definitions 2531 Tax
payable where inadequate consideration 2534 Tax payable on
non-qualified investment 2535 Tax payable where advantage extended
Tax payable on use of property as security 2537 2537 205 206 206.1
206.2 206.3 2530 2530 204.94 2523 2528 2529 2529 204.9 204.91
204.92 204.93 2501 2501 2505 2512 2518 2519 2519 204.85 2520 204.86
2522 2523 204.87 204.8 204.81 204.82 204.83 204.84 204.841 Page
2499 2500 Article 204.6 204.7 Impt payable Dclaration et paiement
de limpt PARTIE X.3 SOCITS CAPITAL DE RISQUE DE TRAVAILLEURS
Dfinitions Conditions dagrment Recouvrement du crdit Remboursements
aux socits capital de risque de travailleurs sous rgime fdral
Pnalit Pnalit abandon dune entreprise capital de risque Dissolution
de socits capital de risque de travailleurs sous rgime fdral
Dclaration et paiement de limpt socits capital de risque de
travailleurs sous rgime fdral Dispositions applicables PARTIE X.4
IMPT SUR LES VERSEMENTS EXCDENTAIRES AUX RGIMES ENREGISTRS
DPARGNE-TUDES 2523 Dfinitions Impt payable par le souscripteur
Dclaration et paiement de limpt Dispositions applicables PARTIE X.5
PAIEMENTS DANS LE CADRE DE RGIMES ENREGISTRS DPARGNE-TUDES
Dfinitions PARTIE XI IMPTS RELATIFS AUX RGIMES ENREGISTRS
DPARGNEINVALIDIT 2531 Dfinitions Impt payer en cas de contrepartie
insuffisante Impt payer sur un placement non admissible Impt payer
avantage accord Impt payer utilisation dun bien titre de garantie
2531 2534 2535 2537 2537 2523 2528 2529 2529 2501 2501 2505 2512
2518 2519 2519 2520 2522 2523 Page 2499 2500
2530 2530
24
Impt sur le revenu 21 fvrier 2013 Section 206.4 207 Waiver of
liability Return and payment of tax PART XI.01 TAXES IN RESPECT OF
RRIFs, RRSPs and TFSAs 2539 207.01 207.02 207.03 207.04 207.05
207.06 207.061 207.062 207.07 Definitions Tax payable on excess
TFSA amount Tax payable on non-resident contributions Tax payable
on prohibited or nonqualified investment Tax payable in respect of
advantage Waiver of tax payable Income inclusion Special limit on
tax payable Return and payment of tax PART XI.1 TAX IN RESPECT OF
DEFERRED INCOME PLANS AND OTHER TAX EXEMPT PERSONS 2556 207.2
Return and payment of tax PART XI.2 TAX IN RESPECT OF DISPOSITIONS
OF CERTAIN PROPERTIES 2557 207.3 207.31 207.4 Tax Payable by
institution or public authority 2557 Tax payable by recipient of an
ecological gift 2558 Return and payment of tax 2558 PART XI.3 TAX
IN RESPECT OF RETIREMENT COMPENSATION ARRANGEMENTS 2559 207.5 207.6
207.61 207.62 207.63 207.64 207.65 207.7 Definitions Creation of
trust Tax payable on prohibited investment Tax payable in respect
of advantage Joint liability Waiver of tax payable Deemed
distribution Tax payable PART XI.4 TAX ON EXCESS EPSP AMOUNTS 207.8
Excess EPSP amount 2571 2571 207.8 2559 2563 2568 2569 2569 2570
2570 2570 207.5 207.6 207.61 207.62 207.63 207.64 207.65 207.7
207.3 207.31 207.4 2557 207.2 2539 2550 2550 207.04 2551 2552 2553
2554 2554 2555 207.05 207.06 207.061 207.062 207.07 207.01 207.02
207.03 Page 2538 2538 Article 206.4 207 Renonciation Dclaration et
paiement de limpt PARTIE XI.01 IMPTS RELATIFS AUX CELI, AUX FERR ET
AUX REER 2539 Dfinitions Impt payer sur lexcdent CLI Impt payer sur
les cotisations de nonrsidents Impt payer sur les placements
interdits ou non admissibles Impt payer relativement un avantage
Renonciation Somme inclure dans le revenu Restriction Dclaration et
paiement de limpt PARTIE XI.1 IMPT RELATIF AUX RGIMES DE REVENU
DIFFR ET DAUTRES PERSONNES EXONRES DIMPT 2556 Dclaration et
paiement de limpt PARTIE XI.2 IMPT SUR LA DISPOSITION DE CERTAINS
BIENS Impt payable par un tablissement ou une administration Impt
payable par le bnficiaire dun don de biens cosensibles Dclaration
et paiement de limpt PARTIE XI.3 IMPT SUR LES CONVENTIONS DE
RETRAITE 2559 Dfinitions Fiducie rpute constitue Impt payable sur
les placements interdits Impt payable relativement un avantage
Responsabilit solidaire Renonciation Distribution rpute Impt
payable PARTIE XI.4 IMPT SUR LES EXCDENTS RPEB 2571 Excdent RPEB
2571 2559 2563 2568 2569 2569 2570 2570 2570 2557 2557 2558 2558
2557 2539 2550 2550 2551 2552 2553 2554 2554 2555 Page 2538
2538
25
Income Tax February 21, 2013 Section PART XII TAX IN RESPECT OF
CERTAIN ROYALTIES, TAXES, LEASE RENTALS, ETC., PAID TO A GOVERNMENT
BY A TAX EXEMPT PERSON 2573 PART XII.1 TAX ON CARVED-OUT INCOME
2573 Page Article PARTIE XII IMPT RELATIF CERTAINS IMPTS, LOYERS,
CERTAINES REDEVANCES, ETC. VERSS UN GOUVERNEMENT PAR UNE PERSONNE
EXONRE DIMPT 2573 PARTIE XII.1 IMPT SUR LES REVENUS MINIERS ET
PTROLIERS TIRS DE BIENS RESTREINTS 2573 209 Dfinitions PARTIE XII.2
IMPT SUR LE REVENU DISTRIBU DE CERTAINES FIDUCIES 2578 210 210.1
210.2 210.3 Sens de bnficiaire tranger ou assimil Champ
dapplication Impt payable par les fiducies Exemption sur
attestation PARTIE XII.3 IMPT SUR LE REVENU DE PLACEMENT DES
ASSUREURS SUR LA VIE 2583 211 211.1 211.2 211.3 211.4 211.5
Dfinitions Impt payable Dclaration Acomptes provisionnels Paiement
du solde Dispositions applicables PARTIE XII.4 2592 2592 PART XII.5
RECOVERY OF LABOURSPONSORED FUNDS TAX CREDIT 211.7 211.8 211.9
Definitions Disposition of approved share Refund 2596 2596 2597
2599 211.7 211.8 211.9 211.6 IMPT DES FIDUCIES POUR LENVIRONNEMENT
ADMISSIBLE 2592 Dfinitions PARTIE XII.5 RECOUVREMENT DU CRDIT DIMPT
RELATIF UN FONDS DE TRAVAILLEURS 2596 Dfinitions Disposition dune
action approuve Remboursement du montant rcupr 2596 2597 2599 2592
2583 2587 2591 2591 2592 2592 2578 2579 2579 2582 2573 Page
209
Definitions PART XII.2
2573
TAX ON DESIGNATED INCOME OF CERTAIN TRUSTS 2578 210 210.1 210.2
210.3 Designated beneficiary Application of Part Tax on income of
trust Where no designated beneficiaries PART XII.3 TAX ON
INVESTMENT INCOME OF LIFE INSURERS 2583 211 211.1 211.2 211.3 211.4
211.5 Definitions Tax payable Return Instalments Payment of
remainder of tax Provisions applicable to Part PART XII.4 TAX ON
QUALIFYING ENVIRONMENTAL TRUSTS 211.6 Definitions 2583 2587 2591
2591 2592 2592 2578 2579 2579 2582
26
Impt sur le revenu 21 fvrier 2013 Section PART XII.6 TAX ON
FLOW-THROUGH SHARES 2599 211.91 Tax imposed PART XIII TAX ON INCOME
FROM CANADA OF NON-RESIDENT PERSONS 212 212.1 212.2 212.3 213 214
215 216 216.1 217 218 218.1 Tax Non-arms length sales of shares by
nonresidents Application Foreign affiliate dumping conditions for
application Tax non-payable by non-resident person No deductions
Withholding and remittance of tax Alternatives re rents and timber
royalties Alternative re: acting services Alternative re Canadian
benefits Loan to wholly-owned subsidiary Application of s. 138.1
PART XIII.1 ADDITIONAL TAX ON AUTHORIZED FOREIGN BANKS 218.2 Branch
interest tax PART XIII.2 NON-RESIDENT INVESTORS IN CANADIAN MUTUAL
FUNDS 218.3 Definitions PART XIV ADDITIONAL TAX ON NONRESIDENT
CORPORATIONS 219 219.1 219.2 219.3 Additional tax Corporate
emigration Limitation on rate of branch tax Effect of tax treaty
2670 2670 2678 2680 2681 219 219.1 219.2 219.3 2666 2666 218.3 2665
2665 218.2 2601 2601 2619 2623 2625 2644 2645 2654 2656 2660 2661
2663 2664 213 214 215 216 216.1 217 218 218.1 212 212.1 212.2 212.3
2599 211.91 Page Article PARTIE XII.6 IMPT SUR LES ACTIONS
ACCRDITIVES Assujettissement PARTIE XIII IMPT SUR LE REVENU DE
PERSONNES NON-RSIDENTES PROVENANT DU CANADA Impt Vente dactions
avec lien de dpendance par des non-rsidents Conditions dapplication
Oprations de transfert de socits trangres affilies conditions
dapplication Impt non exigible dun non-rsident Aucune dduction
Dduction et paiement de limpt Choix relatif aux loyers et
redevances forestires Services dacteur Prestations canadiennes Prt
une filiale cent pour cent Application de lart. 138.1 PARTIE XIII.1
IMPT SUPPLMENTAIRE DES BANQUES TRANGRES AUTORISES Impt sur les
intrts de succursale PARTIE XIII.2 PLACEMENTS DE NON-RSIDENTS DANS
LES FONDS COMMUNS DE PLACEMENT CANADIENS 2666 Dfinitions PARTIE XIV
IMPT SUPPLMENTAIRE DES SOCITS NON-RSIDENTES Impt supplmentaire
Socit quittant le Canada Restriction au taux de limpt de succursale
Effet 2670 2670 2678 2680 2681 2666 2599 2599 Page
2601 2601 2619 2623 2625 2644 2645 2654 2656 2660 2661 2663
2664
2665 2665
27
Income Tax February 21, 2013 Section PART XV ADMINISTRATION AND
ENFORCEMENT ADMINISTRATION 220 221 221.1 221.2 222 222.1 223 223.1
224 224.1 224.2 224.3 225 225.1 225.2 226 227 227.1 228 229.1 230
230.1 231 231.1 231.2 231.3 231.4 231.5 231.6 231.7 232 233 233.1
233.2 Ministers duty Regulations Application of interest
Re-appropriation of amounts COLLECTION Definitions Court costs
Definition of amount payable Application of ss. 223(1) to (8) and
(12) Garnishment Recovery by deduction or set-off Acquisition of
debtors property Payment of moneys seized from tax debtor Seizure
of chattels Collection restrictions Definition of judge Taxpayer
leaving Canada Withholding taxes Liability of directors for failure
to deduct Applying payments under collection agreements Repeal of
s. 229 GENERAL Records and books Records re monetary contributions
Canada Elections Act Definitions Inspections Requirement to provide
documents or information Search warrant Inquiry Copies Definition
of foreign-based information or document Compliance order
Definitions Information return Definitions Definitions 2681 2681
2681 2693 2695 2695 2696 2696 2698 2699 2704 2704 2708 2708 2709
2709 2710 2713 2715 2716 2726 2728 2728 2728 2728 2731 2732 2732
2734 2735 2737 2738 2739 2740 2741 2747 2747 2749 230 230.1 231
231.1 231.2 231.3 231.4 231.5 231.6 231.7 232 233 233.1 233.2 222
222.1 223 223.1 224 224.1 224.2 224.3 225 225.1 225.2 226 227 227.1
228 229.1 220 221 221.1 221.2 APPLICATION Fonctions du ministre
Rglements Intrt Raffectation de montants RECOUVREMENT Dfinitions
Frais de justice Sens de montant payable Application des par.
223(1) (8) et (12) Saisie-arrt Recouvrement par voie de dduction ou
de compensation Acquisition de biens du dbiteur Fonds saisis entre
les mains dun dbiteur fiscal Saisie des biens meubles Restrictions
au recouvrement Dfinition de juge Contribuable quittant le Canada
Retenue des impts Responsabilit des administrateurs pour dfaut
deffectuer les retenues Imputation des paiements selon des accords
de perception Abrogation de lart. 229 GNRALITS Livres de comptes et
registres Registres des contributions montaires : Loi lectorale du
Canada Dfinitions Enqutes Production de documents ou fourniture de
renseignements Requte pour mandat de perquisition Enqute Copies
Sens de renseignement ou document tranger Ordonnance Dfinitions
Dclaration de renseignements Dfinitions Dfinitions 2681 2681 2693
2695 2695 2696 2696 2698 2699 2704 2704 2708 2708 2709 2709 2710
2713 2715 2716 2726 2728 2728 2728 2728 2731 2732 2732 2734 2735
2737 2738 2739 2740 2741 2747 2747 2749 Page Article PARTIE XV
APPLICATION ET EXCUTION 2681 Page
28
Impt sur le revenu 21 fvrier 2013 Section 233.3 233.4 233.5
233.6 233.7 234 235 236 237 237.1 237.2 238 239 240 241 242 243 244
Definitions Reporting entity Due diligence exception Returns
respecting distributions from non-resident trusts Exception for
first-year residents Ownership certificates Penalty for failing to
file corporate returns Execution of documents by corporations
Social Insurance Number Definitions Application of s. 237.1
OFFENCES AND PUNISHMENT Offences and punishment Other offences and
punishment Definition of taxable obligation and nontaxable
obligation Provision of information Officers, etc., of corporations
Power to decrease punishment PROCEDURE AND EVIDENCE Information or
complaint PART XVI TAX AVOIDANCE 245 246 Definitions Benefit
conferred on a person PART XVI.1 TRANSFER PRICING 247 Definitions
PART XVII INTERPRETATION 248 249 249.1 250 250.1 251 251.1 252
252.1 Definitions Definition of taxation year Definition of fiscal
period Person deemed resident Non-resident persons taxation year
and income Arms length Definition of affiliated persons Extended
meaning of child Union employer 2814 2814 2912 2915 2921 2925 2925
2929 2933 2935 248 249 249.1 250 250.1 251 251.1 252 252.1 2804
2804 247 Dfinitions PARTIE XVII INTERPRTATION Dfinitions Sens danne
dimposition Dfinition de exercice Personne rpute rsider au Canada
Anne dimposition et revenu dune personne non-rsidente Lien de
dpendance Dfinition de personnes affilies Extension du sens denfant
Syndicats 2814 2814 2912 2915 2921 2925 2925 2929 2933 2935 2801
2801 2803 245 246 Page 2756 2759 2760 2761 2762 2762 2763 2763 2764
2765 2772 2772 2772 2773 2777 2777 2794 2794 2794 2794 244 238 239
240 241 242 243 Article 233.3 233.4 233.5 233.6 233.7 234 235 236
237 237.1 237.2 Dfinitions Dclarant Exception Dclaration lorsquune
distribution est effectue par une fiducie non-rsidente Exception
Premire anne de rsidence Certificats de proprit Pnalit pour
non-production de dclaration Validation des documents par les
socits Numro dassurance sociale Dfinitions Application de lart.
237.1 INFRACTIONS ET PEINES Infractions et peines Autres
infractions et peines Dfinitions de obligation imposable et de
obligation non imposable Communication de renseignements
Responsabilit pnale des dirigeants, etc. de socits Pouvoir de
diminuer les peines PROCDURE ET PREUVE Dnonciation ou plainte
PARTIE XVI VITEMENT FISCAL Dfinitions Avantage confr un
contribuable PARTIE XVI.1 PRIX DE TRANSFERT 2804 2804 2801 2801
2803 Page 2756 2759 2760 2761 2762 2762 2763 2763 2764 2765 2772
2772 2772 2773 2777 2777 2794 2794 2794 2794
29
Income Tax February 21, 2013 Section 253 253.1 254 255 256 257
258 259 260 261 262 Extended meaning of carrying on business
Investments in limited partnerships Contract under pension plan
Canada Associated corporations Negative amounts Deemed dividend on
term preferred share Proportional holdings in trust property
Definitions Definitions Authority to designate stock exchange
RELATED PROVISIONS AMENDMENTS NOT IN FORCE Page 2936 2936 2937 2938
2938 2954 2954 2955 2959 2965 2988 2989 2991 Article 253 253.1 254
255 256 257 258 259 260 261 262 Extension du sens de exploiter une
entreprise Placements dans des socits de personnes en commandite
Contrat conclu en vertu dun rgime de pension Canada Socits associes
Rsultats ngatifs Montant rput constituer un dividende sur une
action privilgie terme Partie dtermine dun bien de fiducie
Dfinitions Dfinitions Pouvoir de dsignation DISPOSITIONS CONNEXES
Page 2936 2936 2937 2938 2938 2954 2954 2955 2959 2965 2988
2989
MODIFICATIONS NON EN VIGUEUR 2991
30
R.S.C. 1985, c. 1 (5th Supp.)
S.R.C. 1985, ch. 1 (5e suppl.)
An Act respecting income taxes SHORT TITLEShort Title
Loi concernant les impts sur le revenu TITRE ABRG 1.Loi de limpt
sur le revenu.NOTE : Les dispositions dapplication ne sont pas
incluses dans la prsente codification; voir les lois modificatives
appropries. S.R.C. 1952, ch. 148, art. 1.Titre abrg
1.This Act may be cited as the Income Tax Act.NOTE: Application
provisions are not included in the consolidated text; see relevant
amending Acts. R.S.C. 1952, c. 148, s. 1.
PART I INCOME TAX DIVISION A LIABILITY FOR TAXTax payable by
persons resident in Canada
PARTIE I IMPT SUR LE REVENU SECTION A ASSUJETTISSEMENT LIMPT
2.(1)Un impt sur le revenu doit tre pay, ainsi quil est prvu par la
prsente loi, pour chaque anne dimposition, sur le revenu imposable
de toute personne rsidant au Canada un moment donn au cours de
lanne. (2)Le revenu imposable dun contribuable pour une anne
dimposition est son revenu pour lanne plus les ajouts prvus la
section C et moins les dductions qui y sont permises. (3)Un impt
sur le revenu doit tre pay, ainsi quil est prvu par la prsente loi,
sur son revenu imposable gagn au Canada pour lanne, dtermin
conformment la section D, par la personne non imposable en vertu du
paragraphe (1) pour une anne dimposition et qui, un moment donn de
lanne ou dune anne antrieure, a : a)soit t employe au Canada;
b)soit exploit une entreprise au Canada; c)soit dispos dun bien
canadien imposable.NOTE : Les dispositions dapplication ne sont pas
incluses dans la prsente codification; voir les lois modificatives
appropries. 1970-71-72, ch. 63, art. 1 2 ; 1984, ch. 1, art. 1;
1985, ch. 45, art. 1.Impt payable par les personnes rsidant au
Canada
2.(1)An income tax shall be paid, as required by this Act, on
the taxable income for each taxation year of every person resident
in Canada at any time in the year. (2)The taxable income of a
taxpayer for a taxation year is the taxpayers income for the year
plus the additions and minus the deductions permitted by Division
C. (3)Where a person who is not taxable under subsection 2(1) for a
taxation year (a)was employed in Canada, (b)carried on a business
in Canada, or (c)disposed of a taxable Canadian property, at any
time in the year or a previous year, an income tax shall be paid,
as required by this Act, on the persons taxable income earned in
Canada for the year determined in accordance with Division D.NOTE:
Application provisions are not included in the consolidated text;
see relevant amending Acts. 1970-71-72, c. 63, s. 1 2; 1984, c. 1,
s.1; 1985, c. 45, s. 1.
Taxable income
Revenu imposable
Tax payable by non-resident persons
Impt payable par les nonrsidents
1
Income Tax February 21, 2013 DIVISION B COMPUTATION OF INCOME
Basic RulesIncome for taxation year
SECTION B CALCUL DU REVENU Rgles fondamentales 3.Pour dterminer
le revenu dun contribuable pour une anne dimposition, pour
lapplication de la prsente partie, les calculs suivants sont
effectuer : a)le calcul du total des sommes qui constituent chacune
le revenu du contribuable pour lanne (autre quun gain en capital
imposable rsultant de la disposition dun bien) dont la source se
situe au Canada ou ltranger, y compris, sans que soit limite la
porte gnrale de ce qui prcde, le revenu tir de chaque charge,
emploi, entreprise et bien; b)le calcul de lexcdent ventuel du
montant vis au sous-alina (i) sur le montant vis au sous-alina
(ii): (i)le total des montants suivants : (A)ses gains en capital
imposables pour lanne tirs de la disposition de biens, autres que
des biens meubles dtermins, (B)son gain net imposable pour lanne
tir de la disposition de biens meubles dtermins, (ii)lexcdent
ventuel de ses pertes en capital dductibles pour lanne, rsultant de
la disposition de biens autres que des biens meubles dtermins sur
les pertes dductibles au titre dun placement dentreprise pour
lanne, subies par le contribuable; c)le calcul de lexcdent ventuel
du total tabli selon lalina a) plus le montant tabli selon lalina
b) sur le total des dductions permises par la sous-section e dans
le calcul du revenu du contribuable pour lanne (sauf dans la mesure
o il a t tenu compte de ces dductions dans le calcul du total vis
lalina a)); d)le calcul de lexcdent ventuel de lexcdent calcul
selon lalina c) sur le total des pertes subies par le contribuable
pour lanne qui rsultent dune charge, dun emploi, dune entreprise ou
dun bien et des pertesRevenu pour lanne dimposition
3.The income of a taxpayer for a taxation year for the purposes
of this Part is the taxpayers income for the year determined by the
following rules: (a)determine the total of all amounts each of
which is the taxpayers income for the year (other than a taxable
capital gain from the disposition of a property) from a source
inside or outside Canada, including, without restricting the
generality of the foregoing, the taxpayers income for the year from
each office, employment, business and property, (b)determine the
amount, if any, by which (i)the total of (A)all of the taxpayers
taxable capital gains for the year from dispositions of property
other than listed personal property, and (B)the taxpayers taxable
net gain for the year from dispositions of listed personal
property, exceeds (ii)the amount, if any, by which the taxpayers
allowable capital losses for the year from dispositions of property
other than listed personal property exceed the taxpayers allowable
business investment losses for the year, (c)determine the amount,
if any, by which the total determined under paragraph (a) plus the
amount determined under paragraph (b) exceeds the total of the
deductions permitted by subdivision e in computing the taxpayers
income for the year (except to the extent that those deductions, if
any, have been taken into account in determining the total referred
to in paragraph (a), and (d)determine the amount, if any, by which
the amount determined under paragraph (c) exceeds the total of all
amounts each of which is the taxpayers loss for the year from an
office, employment, business or property or the taxpayers allowable
business investment loss for the year,
2
Impt sur le revenu 21 fvrier 2013 and for the purposes of this
Part, (e)where an amount is determined under paragraph (d) for the
year in respect of the taxpayer, the taxpayers income for the year
is the amount so determined, and (f)in any other case, the taxpayer
shall be deemed to have income for the year in an amount equal to
zero.NOTE: Application provisions are not included in the
consolidated text; see relevant amending Acts. R.S., 1985, c. 1
(5th Supp.), s. 3; 1994, c. 7, Sch. II, s. 1.
dductibles au titre dun placement dentreprise subies par le
contribuable pour lanne; Pour lapplication de la prsente partie,
les rgles suivantes sappliquent : e)si un montant est calcul selon
lalina d) lgard du contribuable pour lanne, le revenu du
contribuable pour lanne correspond ce montant; f)sinon, le revenu
du contribuable pour lanne est rput gal zro.NOTE : Les dispositions
dapplication ne sont pas incluses dans la prsente codification;
voir les lois modificatives appropries. L.R. (1985), ch. 1 (5e
suppl.), art. 3; 1994, ch. 7, ann. II, art. 1.
Income or loss from a source or from sources in a place
4.(1)For the purposes of this Act, (a)a taxpayers income or loss
for a taxation year from an office, employment, business, property
or other source, or from sources in a particular place, is the
taxpayers income or loss, as the case may be, computed in
accordance with this Act on the assumption that the taxpayer had
during the taxation year no income or loss except from that source
or no income or loss except from those sources, as the case may be,
and was allowed no deductions in computing the taxpayers income for
the taxation year except such deductions as may reasonably be
regarded as wholly applicable to that source or to those sources,
as the case may be, and except such part of any other deductions as
may reasonably be regarded as applicable thereto; and (b)where the
business carried on by a taxpayer or the duties of the office or
employment performed by a taxpayer was carried on or were
performed, as the case may be, partly in one place and partly in
another place, the taxpayers income or loss for the taxation year
from the business carried on, or the duties performed, by the
taxpayer in a particular place is the taxpayers income or loss, as
the case may be, computed in accordance with this Act on the
assumption that the taxpayer had during the taxation year no income
or loss except from the part of the business that was carried on in
that particular place or no income or loss except from the part of
those duties that were performed in that particular place, as the
case may be, and was allowed no deductions in computing the
taxpayers income for the taxation year except
4.(1)Les rgles suivants sappliquent la prsente loi : a)le revenu
ou la perte dun contribuable pour une anne dimposition provenant
dune charge, dun emploi, dune entreprise, de biens ou dune autre
source, ou de sources situes dans un endroit dtermin, sentend du
revenu ou de la perte, selon le cas, du contribuable, calculs
conformment la prsente loi, supposer que ce contribuable nait eu,
durant lanne dimposition, aucun revenu ni perte, sauf ce qui
provenait de cette source, ni aucun revenu ou perte, sauf ce qui
provenait de ces sources, selon le cas, et quil nait eu droit
aucune dduction dans le calcul de son revenu pour lanne dimposition
lexception des dductions quil est raisonnable de considrer comme
entirement applicables cette source ou ces sources, selon le cas,
et lexception de la partie de toutes autres dductions quil est
raisonnable de considrer comme applicable cette source ou ces
sources; b)lorsque lentreprise exploite par un contribuable la t,
ou que les fonctions de la charge ou de lemploi remplies par ce
dernier lont t, selon le cas, en partie dans un endroit et en
partie dans un autre endroit, le revenu ou la perte du contribuable
pour lanne dimposition provenant de lentreprise quil a exploite ou
des fonctions quil a remplies dans un endroit dtermin est, selon le
cas, le revenu ou la perte du contribuable, calculs conformment la
prsente loi, supposer quil nait eu durant lanne dimposition aucun
revenu ni perte, sauf ce qui provenait de la partie de lentreprise
exploi-
Revenu ou perte provenant dune source dtermine ou de sources
situes dans un endroit dtermin
3
Income Tax February 21, 2013 such deductions as may reasonably
be regarded as wholly applicable to that part of the business or to
those duties, as the case may be, and except such part of any other
deductions as may reasonably be regarded as applicable thereto. te
dans cet endroit dtermin, ni aucun revenu ou perte, sauf ce qui
provenait de la partie des fonctions remplies dans cet endroit
dtermin, selon le cas, et quil nait eu droit aucune dduction dans
le calcul de son revenu pour lanne dimposition, lexception des
dductions quil est raisonnable de considrer comme entirement
applicables cette partie de lentreprise ou ces fonctions, selon le
cas, et lexception de la partie de toutes autres dductions, quil
est raisonnable de considrer comme applicable cette partie de
lentreprise ou ces fonctions. (2)Sous rserve du paragraphe (3) et
pour lapplication du paragraphe (1) dans le cadre de la prsente
partie, les dductions autorises par les articles 60 64 ne
sappliquent, ni en totalit ni en partie, une source dtermine ou des
sources situes dans un endroit dtermin. (3)Pour lapplication du
paragraphe (1) dans le cadre des paragraphes 104(22) et (22.1) et
des articles 115 et 126: a)sous rserve de lalina b), les dductions
permises dans le calcul du revenu dun contribuable pour une anne
dimposition dans le cadre de la prsente partie, sauf celles
permises par lun des alinas 60b) o), p), r) et v) z), sappliquent,
en totalit ou en partie, une source dtermine ou des sources situes
dans un endroit dtermin; b)les dductions permises par les
paragraphes 104(6) ou (12) ne sappliquent, ni en totalit ni en
partie, une source situe dans un pays tranger. (4)[Abrog, 1996, ch.
21, art. 2(1)]NOTE : Les dispositions dapplication ne sont pas
incluses dans la prsente codification; voir les lois modificatives
appropries. L.R. (1985), ch. 1 (5e suppl.), art. 4; 1994, ch. 7,
ann. II, art. 2, ch. 21, art. 1; 1996, ch. 21, art. 2; 2007, ch.
35, art. 101.Idem
Idem
(2)Subject to subsection 4(3), in applying subsection 4(1) for
the purposes of this Part, no deductions permitted by sections 60
to 64 apply either wholly or in part to a particular source or to
sources in a particular place. (3)In applying subsection 4(1) for
the purposes of subsections 104(22) and 104(22.1) and sections 115
and 126, (a)subject to paragraph (b), all deductions permitted in
computing a taxpayers income for a taxation year for the purposes
of this Part, except any deduction permitted by any of paragraphs
60(b) to (o), (p), (r) and (v) to (z), shall apply either wholly or
in part to a particular source or to sources in a particular place;
and (b)any deduction permitted by subsection 104(6) or 104(12)
shall not apply either wholly or in part to a source in a country
other than Canada. (4)[Repealed, 1996, c. 21, s. 2(1)]NOTE:
Application provisions are not included in the consolidated text;
see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 4;
1994, c. 7, Sch. II, s. 2, c. 21, s. 1; 1996, c. 21, s. 2; 2007, c.
35, s. 101.
Deductions applicable
lments dductibles
Subdivision a Income or Loss from an Office or Employment Basic
RulesIncome from office or employment
Sous-section a Revenu ou perte provenant dune charge ou dun
emploi Rgles fondamentales a taxpayers inan office or emand other
remureceived by the 5.(1)Sous rserve des autres dispositions de la
prsente partie, le revenu dun contribuable, pour une anne
dimposition, tir dune charge ou dun emploi est le traitement, le
salaire et toute autre rmunration, y compris lesRevenu tir dune
charge ou dun emploi
5.(1)Subject to this Part, come for a taxation year from
ployment is the salary, wages neration, including gratuities,
taxpayer in the year.
4
Impt sur le revenu 21 fvrier 2013 gratifications, que le
contribuable a reus au cours de lanne.Loss from office or
employment
(2)A taxpayers loss for a taxation year from an office or
employment is the amount of the taxpayers loss, if any, for the
taxation year from that source computed by applying, with such
modifications as the circumstances require, the provisions of this
Act respecting the computation of income from that source.NOTE:
Application provisions are not included in the consolidated text;
see relevant amending Acts. 1970-71-72, c. 63, s. 15.
(2)La perte subie par un contribuable au cours dune anne
dimposition au titre dune charge ou dun emploi est constitue par le
montant de sa perte subie au cours de cette anne au titre de cette
charge ou de cet emploi, calcule par lapplication, avec les
adaptations ncessaires, des dispositions de la prsente loi
affrentes au calcul du revenu tir de cette charge ou de cet
emploi.NOTE : Les dispositions dapplication ne sont pas incluses
dans la prsente codification; voir les lois modificatives
appropries. 1970-71-72, ch. 63, art. 1 5 .
Perte rsultant dune charge ou dun emploi
InclusionsAmounts to be included as income from office or
employment Value of benefits
lments inclure 6.(1)Sont inclure dans le calcul du revenu dun
contribuable tir, pour une anne dimposition, dune charge ou dun
emploi, ceux des lments suivants qui sont applicables : a)la valeur
de la pension, du logement et autres avantages quelconques quil a
reus ou dont il a joui au cours de lanne au titre, dans loccupation
ou en vertu dune charge ou dun emploi, lexception des avantages
suivants : (i)ceux qui rsultent des cotisations que lemployeur du
contribuable verse dans le cadre dune fiducie de soins de sant au
bnfice demploys, dune police collective dassurance temporaire sur
la vie, dun rgime dassurance collective contre la maladie ou les
accidents, dun rgime de participation diffre aux bnfices, dun rgime
de pension agr, dun rgime de pension agr collectif, dun rgime de
prestations supplmentaires de chmage ou dun rgime priv
dassurance-maladie, (ii)ceux qui dcoulent dune convention de
retraite, dun rgime de prestations aux employs ou dune fiducie
demploys, (iii)ceux qui taient des avantages relatifs lusage dune
automobile, (iv)ceux qui dcoulent de la prestation de services
daide concernant : (A)soit la sant physique ou mentale du
contribuable ou dun particulier qui lui est li, lexclusion dun
avantage imputable une dpense laquelle lalina 18(1)l)
sapplique,lments inclure titre de revenu tir dune charge ou dun
emploi Valeur des avantages
6.(1)There shall be included in computing the income of a
taxpayer for a taxation year as income from an office or employment
such of the following amounts as are applicable (a)the value of
board, lodging and other benefits of any kind whatever received or
enjoyed by the taxpayer in the year in respect of, in the course
of, or by virtue of an office or employment, except any benefit
(i)derived from the contributions of the taxpayers employer to or
under a deferred profit sharing plan, an employee life and health
trust, a group sickness or accident insurance plan, a group term
life insurance policy, a pooled registered pension plan, a private
health services plan, a registered pension plan or a supplementary
unemployment benefit plan, (ii)under a retirement compensation
arrangement, an employee benefit plan or an employee trust,
(iii)that was a benefit in respect of the use of an automobile,
(iv)derived from counselling services in respect of (A)the mental
or physical health of the taxpayer or an individual related to the
taxpayer, other than a benefit attributable to an outlay or expense
to which paragraph 18(1)(l) applies, or (B)the re-employment or
retirement of the taxpayer, or
5
Income Tax February 21, 2013 (v)under a salary deferral
arrangement, except to the extent that the benefit is included
under this paragraph because of subsection 6(11);Personal or living
expenses
(B)soit le remploi ou la retraite du contribuable, (v)ceux qui
sont prvus par une entente dchelonnement du traitement, sauf dans
la mesure o lavantage est vis au prsent alina par leffet du
paragraphe (11); b)les sommes quil a reues au cours de lanne titre
dallocations pour frais personnels ou de subsistance ou titre
dallocations toute autre fin, sauf : (i)les allocations pour frais
de dplacement ou frais personnels ou de subsistance : (A)soit
expressment fixes par une loi fdrale, (B)soit payes en vertu dune
autorisation du Conseil du Trsor une personne nomme, ou dont les
services taient retenus, conformment la Loi sur les enqutes,
relativement laccomplissement des fonctions affrentes sa nomination
ou son engagement, (ii)les allocations de dplacement et les
indemnits dabsence du foyer reues en vertu de rglements militaires
titre de membre des Forces canadiennes, (iii)les allocations de
reprsentation ou autres allocations spciales reues et affrentes une
priode dabsence du Canada, titre de personne vise lalina 250(1)b),
c), d) ou d.1), (iv)les allocations de reprsentation ou autres
allocations spciales reues par un agent gnral dune province et
affrentes une priode pendant laquelle il tait Ottawa en qualit
dagent gnral de la province, (v)les allocations raisonnables pour
frais de dplacement reues de son employeur par un emplo