How to look up a tax statute

This page is a public educational walkthrough. It is not a retainer, a court form, or a promise about your result.

1. Search the short title or citation

   Then jump to the section.

2. Federal and Ontario tax law are different shelves

   The Income Tax Act is federal.

3. Do not file from a summary

   This site does not file returns.

Official law on this site: tax-law.

Disclaimer: Know The Law publishes legal information for the public, not legal advice. Court forms, fees and filing channels change. Read the official statute text linked from each page before you act. We do not represent you and we do not file documents for you.