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Canada Income Tax Act

Table of Contents Income Tax Act 1 – Short Title 2 – PART I – Income Tax 2 – DIVISION A – Liability for Tax 3 – DIVISION B – Computation of Income 3 – Basic Rules 5 – SUBDIVISION A – Income or Loss from an Office or… Canada Income Tax Act

Trust income tax

Services and information Trust Income Tax Return Determine whether a trust should file a Trust Income Tax Return (T3), and where and when to a file a T3. Trust Information returns – slips and summaries… Trust income tax

Personal income tax

Services and information Doing your taxes This page sets out everything you need to know to do your taxes. Your tax obligations Determine your tax obligations and whether you need to file a tax return.… Personal income tax

Accounting methods

On this page: Accrual method Cash method Changing your method of reporting income Farmers, fishers, and self-employed commission agents can use the cash method or the accrual method to report income. All other self-employment income… Accounting methods