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Income Tax Regulations (C.R.C., c. 945)

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Regulations are current to 2025-10-28 and last amended on 2025-09-19. Previous Versions

Enabling Act: INCOME TAX ACT
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  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help

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Amendments *

Amendment Citation Amendment date
SOR/2025-1932025-09-19
SOR/2025-1942025-09-19
SOR/2025-972025-03-12
SOR/2025-752025-03-06
2022, c. 102025-01-01
SOR/2024-2312024-11-22
2024, c. 152024-07-01
2024, c. 152024-06-20
2024, c. 172024-06-20
SOR/2024-92024-02-14

* List of amendments since 2019-01-01 (limited to last 10 amendments) [more details]

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