Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 401 from 2004-08-31 to 2009-03-11:

 The amount of taxable income of a corporation earned in a year in a particular province shall be determined in accordance with the provisions of this Part.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-686, s. 79(F)

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