Part 1 - General.

1

4

Income or Loss from a Source or from Sources in a Place - Deductions Applicable

2

6

Employment Income

3

7

Employment Security Options - Definitions

4

8

Income from Office or Employment - Deductions

5

12

Income Inclusions

6

13

Depreciable Property

7

14

Eligible Capital Property

8

15

Shareholder Benefits

10

18

Prohibited Deductions

11

18.1

Non-application of Section 18.1

12

20

Deductions

13

37

Scientific Expense and Experimental Development

14

38.1

Allocation of Gain on Gifts to Qualified Donees

15

40

Gains and Losses - General Rules

16

43

Part Dispositions

17

43.1

Life Estates in Real Property

18

44

Exchanges of Property

19

44.1

Capital Gains Deferral - Eligible Small Business Investments

20

53

Deductions from Adjusted Cost Base - Interest in a Partnership

21

54

Definition - Capital Gains and Losses

22

54.1

Exception to Principal Residence Rules

23

55

Tax Avoidance - Dividends

24

56

Other Sources of Income

24.1

56.4

Restrictive Covenants

25

60

Deductions in Computing Income

26

63

Child Care Expenses

27

66

Exploration and Development Expenses

30

66.7

Exploration and Development Expenses - Successor Rules

30.1

68

Allocation of Amounts in Consideration for Property, Services or Restrictive Covenants

31

69

Inadequate Consideration

31.1

70

Death of a Taxpayer

31.2

72

Election by Legal Representative and Transferee re Reserves

32

73

Inter Vivos

32.1

82

Compensation Payments Decuctible by Individuals

32.2

84

Deemed Dividends

33

85

Transfer of Property to Corporation by Shareholders

34

86.1

Eligible Distribution Not Included in Income

35

87

Amalgamations

36

88

Winding-up of a Corporation

37

89

Taxable Canadian Corporation

38.1

94

Application of Certain Provisions to Trusts Not Resident in Canada

40

96

Partnerships and Their Members

41

100

Replacement of Partnership Capital

42

104

Trusts and Their Beneficiaries

42.1

106

Proceeds of Disposition of Income Interest

43

107

Interests in Trusts

43.1

107.1

Distribution by Employee Trust, Employee Benefit Plan or Similar Trust

43.2

107.2

Distribution by a Retirement Compensation Agreement

44

107.4

Qualifying Disposition

45

108

Taxation of Trusts and Their Beneficiaries

46

110

Taxable Income - Deductions

47

110.1

Charitable Donations Deduction

48

110.6

Lifetime Capital Gains Exemption

49

111

Loss Carryovers

50

116

Certificates for Dispositions

50.1

118

Personal Tax Credits

51

118.1

Charitable Donations Tax Credit

52

118.2

Medical Expense Tax Credit

53

118.3

Tax Credit for Mental or Physical Impairment

54

118.5

Tuition Credit

55

118.6

Education Tax Credit

56

118.61

Unused Tuition and Education Tax Credit

57

120.2

Minimum Tax Carryover

58

120.31

Lump-sum Payments

59

120.4

Tax on Split Income

60

122.3

Overseas Employment Tax Credit

61

125

Small Business Deduction

62

125.1

Manufacturing and Processing Profits Deduction

62.1

125.11

Resource Income

63

125.4

Canadian Film or Video Production Tax Credit

64

126

Foreign Tax Credit

65

126.1

UI Premium Tax Credit

66

127

Deductions in Computing Tax

67

127.4

Labour-Sponsored Venture Capital Corporations

68

127.52

Minimum Tax

69

127.531

Basic Minimum Tax Credit Determined

69.1

128.1

Returning Trust Beneficiary

70

129

Private Corporations - "refundable dividend tax on hand"

70.1

132

Definition "mutual fund trust"

71

132.11

Taxation Year of Mutual Fund Trust

72

132.2

Mutual Fund Qualifying Exchanges

73

134.1

Non-resident-owned Investment Corporations - Transition

74

136

Cooperative Corporation

75

137

Credit Unions

76

137.1

Deposit Insurance Corporations

77

138

Insurance Corporations

78

142.6

Mark-to-Market Rules

79

142.7

Authorized Foreign Banks - Conversion

80

143

Communal Organizations

80.1

143.2

Limited Recourse Debt in respect of a Gift or Monetary Contribution

81

146

Registered Retirement Savings Plans

82

146.01

Home Buyers' Plan

83

146.1

Registered Education Savings Plans - Conditions for Registration

84

146.3

Registered Retirement Income Funds

85

147

Deferred Profit Sharing Plans

86

148.1

Eligible Funeral Arrangements

87

149

Exemptions - Municipalities and Other Governmental Public Bodies

88

149.1

Charities

89

152

Assessment

90

157

Instalments

91

159

Person Acting for Another - Personal Liability

92

160

Tax Liability - Non-arm's Length Transfers of Property

93

160.1

Where Excess Refunded

94

160.2

Joint Liability - Amounts Received out of or under RRSP

95

160.3

Liability - Amounts Received out of or under RCA Trust

96

160.4

Liability - Transfers by Insolvent Corporation

97

162

Penalties

98

163

False Statements or Omissions - GSTC Payments

99

164

Refunds

100

Part I.3

Large Corporations Tax

101

181.2

Taxable Capital Employed in Canada

102

181.3

Taxable Capital Employed in Canada of Financial Institutions

103

Part III

Additional Tax on Excessive Elections

104

188

Revocation Tax

105

190.13

Financial Institutions Capital Tax

106

191

Excluded Dividends - Partner

107

191.1

Tax on Taxable Dividends

107.1

200

Distribution Deemed Disposition

108

204.81

Labour-Sponsored Venture Capital Corporations

108.1

204.9

Transfers between Plans

109

Part XI

Tax in Respect of Certain Property Acquired by Trusts, etc.

110-112

Part XII.2

Tax on Designated Income of Certain Trusts

113

211.8

Recovery of Labour-Sponsored Funds Tax Credit

114

212

Taxation of Non-Residents

114.1

214

Deemed Payments

115

216

Alternative re Rents and Timber Royalties

115.1

220

Security for Tax on Distributions of Taxable Canadian Property to Non-Resident Beneficiaries

116

230

Records and Books

116.1

237.1

Tax Shelters

117

241

Provision of Information

118

248

Interpretation

119

251

Arm's Length

120

253.1

Investments in Limited Partnerships

121

256

Acquisition of Control of a Corporation

122

259

Proportional Holdings in Trust Property

123

260

Securities Lending Arrangements

124

Schedule

Listed Corporations

125

FPFAA

12.2

Deduction for Federal Tax

126

S.C. 2000

c. 17

Debt Forgiveness Rules

127

S.C. 2000

c. 17

Disposition of Shares in a Foreign Affiliate

Part 2 - Foreign Affiliates.

128

17

Amount owing by Non-Resident

129

42

Consideration for Warranties, Covenants and Other Obligations

130

88

Winding-up of a Corporation

131

92

Adjusted Cost Base of Share of Foreign Affiliates

132

93

Disposition of Shares in Foreign Affiliate

133

95

Foreign Affiliates

134

248

Definitions

Draft Regulations

Appendix A

Pensions and Qualified Limited Partnerships

Appendix B

Insurers

Appendix C

Foreign Affiliates