Know The Law

Legal Library Category

Tax Law

Tax Law on Know The Law is a public shelf of official federal and Ontario tax statutes and regulations. Start with the Income Tax Act when you need the main charging statute. Use the pages here to read the legal text; filing, payments and objections happen on Canada Revenue Agency or Ontario Ministry channels.

These materials are legal information, not tax advice. If you want the how-to path first, open the Tax Law learning pages.

88Legal references
88Official sources tracked
2Jurisdictions

Just added

Recently added in this area

Taxation Statistical Analyses and Data Processing Services Fees OrderNovember 1, 2026 Canada-Brazil Income Tax Convention Act, 1984October 30, 2026 Income Tax Conventions Implementation Act, 1996October 26, 2026 Impact Assessment ActOctober 21, 2026 Income Tax Conventions Implementation Act, 2001October 11, 2026 Income Tax ActOctober 10, 2026 Yukon Environmental and Socio-economic Assessment ActOctober 8, 2026 Income Tax Conventions Implementation Act, 1995October 5, 2026 Canada-Belgium Income Tax Convention Act, 1976October 4, 2026 Farm Equipment Income Tax and Canada Pension Contributions Remission OrderOctober 1, 2026 Proclamation Giving Notice that the Convention between the Government of Canada and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion Came into Force on November 25, 2011September 30, 2026 Income Earned in Quebec Income Tax Remission Order, 1982September 28, 2026

Primary law & references

Legislation, rules & legal resources

88 items

Acts and primary rules

ActOfficial source tracked

Impact Assessment Act

CitationS.C. 2019, c. 28, s. 1 JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Acts.

Open reference →
ActOfficial source tracked

Income Tax Act

CitationR.S.C., 1985, c. 1 (5th Supp. JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Acts.

Open reference →

Regulations and other instruments

RuleOfficial source tracked

Income Tax Application Rules

CitationR.S.C., 1985, c. 2 (5th Supp. JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Acts.

Open reference →
RegulationOfficial source tracked

Generation Facilities

CitationO. Reg. 574/06 JurisdictionOntario Government text current to2026-10-29

Current legal reference synchronized from Ontario e-Laws.

Open reference →
RegulationOfficial source tracked

Income Tax Regulations

CitationC.R.C., c. 945 JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Regulations.

Open reference →
RegulationOfficial source tracked

Interest on Tax Refunds

CitationO. Reg. 398/96 JurisdictionOntario Government text current to2026-11-02

Current legal reference synchronized from Ontario e-Laws.

Open reference →
RegulationOfficial source tracked

Ontario Tax Credit System

CitationO. Reg. 447/94 JurisdictionOntario Government text current to2026-11-02

Current legal reference synchronized from Ontario e-Laws.

Open reference →
RegulationOfficial source tracked

Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital

CitationSI/2016-45 JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Regulations.

Open reference →
RegulationOfficial source tracked

Proclamation Giving Notice of the Entry into Force on December 18, 2014 of the Annexed Supplementary Convention, signed on July 21, 2014 and intended to alter the Convention between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains

CitationSI/2015-82 JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Regulations.

Open reference →
RegulationOfficial source tracked

Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013

CitationSI/2014-55 JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Regulations.

Open reference →
RegulationOfficial source tracked

Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013

CitationSI/2014-56 JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Regulations.

Open reference →
RegulationOfficial source tracked

Proclamation Giving Notice that the Second Protocol Amending the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on December 9, 1976, as amended by the Protocol done at Vienna on June 15, 1999 Came into Force on October 1, 2013

CitationSI/2014-54 JurisdictionCanada Government text current to2026-10-19

Current legal reference synchronized from Justice Laws — Federal Regulations.

Open reference →
RegulationOfficial source tracked

Rates of Interest

CitationO. Reg. 310/97 JurisdictionOntario Government text current to2026-11-02

Current legal reference synchronized from Ontario e-Laws.

Open reference →

About this area

Understanding Tax Law

Tax Law on Know The Law is a public shelf of official federal and Ontario tax statutes and regulations. Start with the Income Tax Act when you need the main charging statute. Use the pages here to read the legal text; filing, payments and objections happen on Canada Revenue Agency or Ontario Ministry channels.

These materials are legal information, not tax advice. If you want the how-to path first, open the Tax Law learning pages.