1

-

Short Title

Part 1 - Air Travellers Security Charge Act

2

12

Amount of Air Travellers Security Charge

Part 2 - First Nations Goods and Services Tax Act

3

2

Definitions and Interpretation

4

-

Creation of Part 1

5

3

Section 89 of the Indian Act

6

4

Authority to Impose Tax

7

11

Rules Where Agreement

8

12

Meaning of "First Nation Law"

9

15

Amendment of Schedule 1

10

17

First Nations Sales Tax - Quebec

11

Sch.1

Amendment to Schedule 1

12

Sch.2

Schedule 2

Part 3 - Income Tax Act

13

40

Estate Loss Carryback

14

53

Amounts to be Deducted in Computing ACB

15

64

Disability Supports Deduction

16

67.6

Non-Deductibility of Fines and Penalties

17

104

Designation in Respect of Taxable Capital Gains

18

110

Canadian Forces Personnel and Police

19

110.1

Charitable Donations Deduction Where Control Acquired

20

111

Carry-Forward Period for Non-Capital Loss

21

115

Non-Resident's Taxable Income in Canada

22

117.1

Indexation - Annual Adjustment

23

118.1

Direct Designations - Insurance Proceeds,   RRSPs and RRIFs

24

118.2

Medical Expense Credit

25

118.6

Education Tax Credit

26

122.51

Refundable Medical Expense Supplement

27

126

Carry-Forward Period for Unused Foreign Tax Credits

28

127

Flow-Through Mining Expenditure

29

127.1

Refundable ITC - Associated CCPCs

30

131

Mutual Fund Corporations

31

132

Mutual Fund Trusts

32

135

Patronage Dividends

33

146.02(1)

Lifelong learning Plan

34

146.1(1)

Registered Education Savings Plans

35

149.1

Charities

36

152

Reassessment With Taxpayer's Consent

37

164

Refunds

38

168

Registered Charities

39

172

Appeal From Refusal to Register, Revocation of Registration etc

40

180

Appeals to Federal Court of Appeal

41

186

Carry-Forward Period for Business Losses

42

Part V

Tax and Penalties in Respect of Registered Charities

43

188

Tax and Penalties in Respect of Registered Charities

44

188.1

Penalties Applicable to Charities

45

189

Revoked Charity to File Returns

46

211.1

Carry-Forward Period for Taxable Canadian Life Investment Losses

47

218.3

Non-Resident Investors in Canadian Mutual Funds

48

220

Waiver of Penalty or Interest

49

225.1

Collection Restrictions

50

239

Offences

51

241

Disclosure of Information - Registered Charities

52

245

General Anti-Avoidance Rule

53

247

Transfer Pricing

54

251.1

Affiliated Persons Rules and Trusts

55

256

Acquisition of Control

Budget Implementation Act, 2003

56

79

Small Business Deduction

Bank Act

57

579

Notices to Financial Institutions:

and 58

Banks and Authorized Foreign Banks

Cooperative Credit Associations Act

59

385.32

Notices to Financial Institutions: Cooperative Credit Associations

Income Tax Conventions Interpretation Act

60

4.1

Application of Section 245 of the Income Tax Act

Tax Court of Canada Act

61

12

Postponements of Suspensions to Issue Tax Receipts

62

18

Appeals re Suspensions of Authority to Issue Tax Receipts Under the Income Tax Act

63

18.29

Extension of Time and Postponements of Suspensions

Trust and Loan Companies Act

64

448

Notices to Financial Institutions: Trust and Loan Companies