Income Tax Act and Other Acts and Regulations

Canada Revenue Agency

Income Tax Act Current to 2024-05-14

1. (5) The Supplemental Appropriation Act, 2024, enacted on 2024-03-14, assented to c. 2 (1st Supp), amends these Regulations by adding section 606.
(6) These Regulations are last amended on 2024-01-22 by paragraph 1(3) of the Income Tax Regulations, No. 1.

Tax Payable by Persons Resident in Canada

2. (1) An income tax shall be paid as required by this Act on the taxable income for each taxation year of every person resident in Canada at any time in the year or a previous year.

File Income Tax

Get the income tax and benefit package and check the status of your tax refund.

Income Tax Act and Other Acts and Regulations and Explanatory Notes

Published by The Honourable Chrystia Freeland Deputy Prime Minister and...