Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:administeredBy |
gptkb:Canada_Revenue_Agency
|
| gptkbp:amendedBy |
frequently
|
| gptkbp:appliesTo |
corporations
individuals trusts |
| gptkbp:area |
gptkb:tax_law
|
| gptkbp:citation |
gptkb:RSC_1985,_c_1_(5th_Supp)
|
| gptkbp:contains |
Part I - Income Tax
Part XIII - Non-Resident Tax Part XIV - Additional Tax on Non-Resident Corporations |
| gptkbp:country |
gptkb:Canada
|
| gptkbp:dateEnacted |
1948
|
| gptkbp:enactedBy |
gptkb:Parliament_of_Canada
|
| gptkbp:language |
gptkb:French
English |
| gptkbp:purpose |
to impose income tax on persons resident in Canada and certain non-residents
|
| gptkbp:replacedBy |
gptkb:Income_War_Tax_Act
|
| gptkbp:subject |
gptkb:tax_law
|
| gptkbp:website |
https://laws-lois.justice.gc.ca/eng/acts/I-3.3/
|
| gptkbp:bfsParent |
gptkb:Section_17_of_the_Income_Tax_Act_(Canada)
|
| gptkbp:bfsLayer |
6
|
| https://www.w3.org/2000/01/rdf-schema#label |
Income Tax Act (Canada)
|