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Income Tax Regulations (C.R.C., c. 945)

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Regulations are current to 2023-11-14 and last amended on 2023-06-22. Previous Versions

Enabling Act: INCOME TAX ACT
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  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help

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Related Information

Amendments *

Amendment Citation Amendment date
2023, c. 262023-06-22
2022, c. 192023-04-01
2022, c. 192023-01-01
SOR/2022-422023-01-01
2022, c. 192022-12-15
2022, c. 102022-06-23
2022, c. 52022-06-09
SOR/2022-682022-03-28
SOR/2022-112022-02-01
2021, c. 262021-12-17

* List of amendments since 2019-01-01 (limited to last 10 amendments) [more details]


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