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Canada legislation

The Acts, sections and statutory instruments the rules come from.

Showing 1 to 34 of 34 documents, archived 2026-09-12

Each title opens the authority's own page, which is always the current word.

Legislation documents archived for Canada
DocumentIssuerDateFormatLive sourceCitation key
Tax Measures: Supplementary Information, Budget 2024 (archived). This is where the Crypto-Asset Reporting Framework was first announced for Canada.Department of Finance Canada2024-04-16PDF, 732 KBOpen
Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Crypto-Asset Reporting Framework), adding Part XXI sections 296 to 303. The sources register dates the release 2025-08-15 and the page itself carries a date modified of 2025-08-13.Department of Finance Canada2025-08-13PDF, 1005 KBOpenFIN CARF DRAFT
Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations, the companion notes to the Crypto-Asset Reporting Framework draftDepartment of Finance Canada2025-08-13PDF, 974 KBOpen
Tax measures: Supplementary information, Budget 2025Department of Finance Canada2025-11-04PDF, 380 KBOpenBUDGET 2025 TM
Bill C-4 (45th Parliament, 1st session), An Act respecting certain affordability measures for Canadians and another measure, LEGISinfo recordParliament of Canada2026-03-12PDF, 282 KBOpenPARL C-4
Bill C-4, Statutes of Canada 2026, chapter 2, the Royal Assent print. This file is bilingual, with the English and French texts printed in parallel columns.Parliament of Canada2026-03-12PDF, 356 KBOpen
Bill C-4, Making Life More Affordable for Canadians Act, Royal Assent text as published by ParliamentParliament of Canada2026-03-12PDF, 763 KBOpen
Tax measures: Supplementary information, Spring Economic Update 2026Department of Finance Canada2026-04-28PDF, 275 KBOpenSEU 2026 TM
Excise Tax Act section 123, Definitions, including virtual payment instrument and financial instrument (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 532 KBOpenETA s 123
Excise Tax Act section 188.2, Mining activities in respect of cryptoassets (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 77 KBOpenETA s 188.2
Excise Tax Act, R.S.C. 1985, c. E-15, full consolidation current to 2026-07-21 and last amended 2026-06-18. This file is bilingual, with the English and French texts printed in parallel columns.Department of Justice Canada2026-07-21PDF, 7.6 MBOpenETA
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), full consolidation current to 2026-07-21 and last amended 2026-06-18. This file is bilingual, with the English and French texts printed in parallel columns.Department of Justice Canada2026-07-21PDF, 22.4 MBOpenITA
Income Tax Act section 10, Valuation of inventory (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 84 KBOpenITA s 10
Income Tax Act section 111, Losses deductible (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 229 KBOpenITA s 111
Income Tax Act section 118.1, Definitions and rules for the charitable donations tax credit (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 269 KBOpenITA s 118.1
Income Tax Act section 128.1, Changes in residence, emigration and immigration (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 225 KBOpenITA s 128.1
Income Tax Act section 150, Filing returns of income, general rule (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 153 KBOpenITA s 150
Income Tax Act section 152, Assessment (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 231 KBOpenITA s 152
Income Tax Act section 163, Repeated failure to report income and false statements or omissions (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 184 KBOpenITA s 163
Income Tax Act section 2, Tax payable by persons resident in Canada (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 51 KBOpenITA s 2
Income Tax Act section 220, Minister's duty and the waiver of penalties and interest (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 151 KBOpenITA s 220
Income Tax Act section 230, Records and books (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 71 KBOpenITA s 230
Income Tax Act section 233.3, Definitions and reporting for specified foreign property (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 90 KBOpenITA s 233.3
Income Tax Act section 250, Person deemed resident (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 117 KBOpenITA s 250
Income Tax Act section 3, Income for taxation year (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 53 KBOpenITA s 3
Income Tax Act section 38, Taxable capital gain and allowable capital loss (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 69 KBOpenITA s 38
Income Tax Act section 39, Meaning of capital gain and capital loss (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 183 KBOpenITA s 39
Income Tax Act section 40, General rules for computing a gain or loss (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 289 KBOpenITA s 40
Income Tax Act section 47, Identical properties (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 60 KBOpenITA s 47
Income Tax Act section 53, Adjustments to cost base (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 280 KBOpenITA s 53
Income Tax Act section 54, Definitions for the capital gains subdivision (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 158 KBOpenITA s 54
Income Tax Act section 69, Inadequate considerations (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 86 KBOpenITA s 69
Income Tax Act section 70, Death of a taxpayer (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 287 KBOpenITA s 70
Income Tax Act section 73, Inter vivos transfers by individuals (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 114 KBOpenITA s 73