Coinfig app

Canada legislation

The Acts, sections and statutory instruments the rules come from.

Showing 1 to 34 of 34 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Legislation documents archived for Canada
DocumentIssuerDateArchived copyLive sourceCitation key
Tax Measures: Supplementary Information, Budget 2024 (archived). This is where the Crypto-Asset Reporting Framework was first announced for Canada.Department of Finance Canada2024-04-16PDF, 732 KB, mirrorOpen
Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Crypto-Asset Reporting Framework), adding Part XXI sections 296 to 303. The sources register dates the release 2025-08-15 and the page itself carries a date modified of 2025-08-13.Department of Finance Canada2025-08-13PDF, 1005 KB, mirrorOpenFIN CARF DRAFT
Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations, the companion notes to the Crypto-Asset Reporting Framework draftDepartment of Finance Canada2025-08-13PDF, 974 KB, mirrorOpen
Tax measures: Supplementary information, Budget 2025Department of Finance Canada2025-11-04PDF, 380 KB, mirrorOpenBUDGET 2025 TM
Bill C-4 (45th Parliament, 1st session), An Act respecting certain affordability measures for Canadians and another measure, LEGISinfo recordParliament of Canada2026-03-12PDF, 282 KB, mirrorOpenPARL C-4
Bill C-4, Statutes of Canada 2026, chapter 2, the Royal Assent print. This file is bilingual, with the English and French texts printed in parallel columns.Parliament of Canada2026-03-12PDF, 356 KB, mirrorOpen
Bill C-4, Making Life More Affordable for Canadians Act, Royal Assent text as published by ParliamentParliament of Canada2026-03-12PDF, 763 KB, mirrorOpen
Tax measures: Supplementary information, Spring Economic Update 2026Department of Finance Canada2026-04-28PDF, 275 KB, mirrorOpenSEU 2026 TM
Excise Tax Act section 123, Definitions, including virtual payment instrument and financial instrument (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 532 KB, mirrorOpenETA s 123
Excise Tax Act section 188.2, Mining activities in respect of cryptoassets (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 77 KB, mirrorOpenETA s 188.2
Excise Tax Act, R.S.C. 1985, c. E-15, full consolidation current to 2026-07-21 and last amended 2026-06-18. This file is bilingual, with the English and French texts printed in parallel columns.Department of Justice Canada2026-07-21PDF, 7.6 MB, mirrorOpenETA
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), full consolidation current to 2026-07-21 and last amended 2026-06-18. This file is bilingual, with the English and French texts printed in parallel columns.Department of Justice Canada2026-07-21PDF, 22.4 MB, mirrorOpenITA
Income Tax Act section 10, Valuation of inventory (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 84 KB, mirrorOpenITA s 10
Income Tax Act section 111, Losses deductible (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 229 KB, mirrorOpenITA s 111
Income Tax Act section 118.1, Definitions and rules for the charitable donations tax credit (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 269 KB, mirrorOpenITA s 118.1
Income Tax Act section 128.1, Changes in residence, emigration and immigration (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 225 KB, mirrorOpenITA s 128.1
Income Tax Act section 150, Filing returns of income, general rule (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 153 KB, mirrorOpenITA s 150
Income Tax Act section 152, Assessment (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 231 KB, mirrorOpenITA s 152
Income Tax Act section 163, Repeated failure to report income and false statements or omissions (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 184 KB, mirrorOpenITA s 163
Income Tax Act section 2, Tax payable by persons resident in Canada (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 51 KB, mirrorOpenITA s 2
Income Tax Act section 220, Minister's duty and the waiver of penalties and interest (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 151 KB, mirrorOpenITA s 220
Income Tax Act section 230, Records and books (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 71 KB, mirrorOpenITA s 230
Income Tax Act section 233.3, Definitions and reporting for specified foreign property (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 90 KB, mirrorOpenITA s 233.3
Income Tax Act section 250, Person deemed resident (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 117 KB, mirrorOpenITA s 250
Income Tax Act section 3, Income for taxation year (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 53 KB, mirrorOpenITA s 3
Income Tax Act section 38, Taxable capital gain and allowable capital loss (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 69 KB, mirrorOpenITA s 38
Income Tax Act section 39, Meaning of capital gain and capital loss (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 183 KB, mirrorOpenITA s 39
Income Tax Act section 40, General rules for computing a gain or loss (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 289 KB, mirrorOpenITA s 40
Income Tax Act section 47, Identical properties (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 60 KB, mirrorOpenITA s 47
Income Tax Act section 53, Adjustments to cost base (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 280 KB, mirrorOpenITA s 53
Income Tax Act section 54, Definitions for the capital gains subdivision (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 158 KB, mirrorOpenITA s 54
Income Tax Act section 69, Inadequate considerations (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 86 KB, mirrorOpenITA s 69
Income Tax Act section 70, Death of a taxpayer (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 287 KB, mirrorOpenITA s 70
Income Tax Act section 73, Inter vivos transfers by individuals (consolidation current to 2026-07-21)Department of Justice Canada2026-07-21PDF, 114 KB, mirrorOpenITA s 73