Canada
Input Tax Credit Information (GST/HST) Regulations
As of 26 May 2026 · 1 provisions
Registrants must obtain specified supporting information before claiming an input tax credit on a return.
Regulation Open & Chat
Esheria Regulatory Atlas
Tax law in Canada
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
1,802 matching statutes
Canada
Payments in Lieu of Taxes Act
M-13
As of 26 May 2026 · 1 provisions
The Act lets the Minister make payments in lieu of certain local taxes on federal property, subject to application, rate limits, and other conditions.
Act or statute Open & ChatCanada
Indians and Webequie Band on the Webequie Indian Settlement Remission Order
As of 26 May 2026 · 1 provisions
This Order grants remission of certain income tax and GST amounts for Indians and the Webequie Band on the Webequie Indian Settlement, subject to the stated conditions and a written application deadline for tax already paid.
Regulation Open & ChatCanada
Public Service Body Rebate (GST/HST) Regulations
As of 26 May 2026 · 3 provisions
This regulation sets definitions and calculation rules for GST/HST public service body rebates, including prescribed provinces, classes of persons, and percentages.
Regulation Open & ChatCanada
Regulations Prescribing a Provincial Tax
As of 26 May 2026 · 1 provisions
This regulation says the Quebec provincial tax on insurance premiums is treated as a provincial tax for the stated federal definition, and it defines “Act” for these Regulations.
Regulation Open & ChatCanada
Multilateral Instrument in Respect of Tax Conventions Act
2019, c. 12
As of 26 May 2026 · 3 provisions
This Act approves the multilateral instrument, gives it force of law in Canada while it is in force for Canada, and sets rules for conflicts, regulations, and notices.
Treaty Open & ChatCanada
Excise Tax Act
E-15
As of 26 May 2026 · 49 provisions
This segment defines terms and sets tax, filing, licence, collection, refund, and penalty rules for certain insurance and air transportation transactions.
Act or statute Open & ChatCanada
Accredited ICAO Missions Remission Order (Part IX of the Excise Tax Act)
As of 26 May 2026 · 1 provisions
Accredited ICAO missions may receive a remission of certain Part IX Excise Tax amounts, if they paid the tax, file a written claim with supporting receipts and proof, and meet the deadline.
Regulation Open & ChatCanada
Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act)
As of 26 May 2026 · 1 provisions
This order grants a remission of tax to the Director of the Commission for Environmental Cooperation, based on the excess tax paid during a specified period.
Regulation Open & ChatCanada
Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act)
As of 26 May 2026 · 1 provisions
The Order grants the Commission a tax remission for certain tax paid during a stated period, based on the excess over what would have been payable if specified UN Convention exemptions had applied.
Regulation Open & ChatCanada
Disability Tax Credit Promoters Restrictions Act
2014, c. 7
As of 26 May 2026 · 1 provisions
Promoters cannot charge more than the maximum fee for disability tax credit requests, and they must notify the Minister if they do. False or deceptive entries in required notifications are also prohibited.
Act or statute Open & ChatCanada
Proclamation donnant avis de l’entrée en vigueur le 25 novembre 2011 de la Convention entre le Gouvernement du Canada et le Gouvernement de la République d’Italie en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et de prévenir l’évasion fiscale
As of 26 May 2026 · 1 provisions
This proclamation gives notice that the Canada–Italy tax convention entered into force on 25 November 2011 and that the earlier Canada–Italy tax convention ceased to have effect under the new convention.
Treaty Open & Chat