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Chapter 15

Structure Of The Tax Act

• Principles Of Tax Law
• Income Tax Regulations
• Tax Treaties
• Court Cases
• Structure Of The Act
• Liability For Tax
• Person
• Residence
• Deemed Residents
• Part Year Residents
• Canadian Income Of Non-Residents
• Taxable Canadian Property
• Deemed Dispositions On Leaving Canada
• Trusts
• Income Tax
• Taxation Year
• Persons Exempt From Tax
• Exempt Receipts
• Computation Of Income
• Amounts Not Included In Computation Of Income
• Administration
• Returns And Estimate Of Tax
• Assessment And Reassessment
• Payment Of Tax
  • a) Deductions at Source
  • b) Instalments by Individuals
  • c) Instalments by Corporations
  • d) Payment of Balance
  • e) Interest
  • f) Penalties
  • g) Refunds
• Objections And Appeals
  • a) Notice of Objection
  • b) Appeals to the Tax Court of Canada
  • c) Appeals to the Federal Court of Canada
  • d) Appeals to the Supreme Court of Canada
• Administration And Enforcement
  • a) Collection
  • b) Books and Records
  • c) Tax Shelters
  • d) Audit
  • e) Voluntary Disclosures
  • f) Offenses
  • g) General Anti-avoidance Rule (GAAR)