ParizConsulting Group

Tax wiki
s. 118.94

PART I — Income Tax · DIVISION E — Computation of Tax · SUBDIVISION A — Rules Applicable to Individuals · Annual Adjustment of Deductions and Other Amounts

Tax payable by non-residents (credits restricted)

Not yet annotated · Text current to 2026-06-21 · section last amended 2017-01-01

Current text

Sections 118 to 118.07 and 118.2, subsections 118.3(2) and (3) and sections 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.

Source: Justice Laws Website. Not an official version.

Historic text

Immediately preceding version, in force from 2014-06-19 to 2016-12-31:

Show the text in force 2014-06-19 to 2016-12-31


Tax payable by non-residents (credits restricted)

118.94 Sections 118 to 118.07 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 118.94
  • 1994, c. 7, Sch. II, s. 96
  • 2006, c. 4, s. 68
  • 2007, c. 2, s. 29
  • 2009, c. 31, s. 11
  • 2011, c. 24, s. 35
  • 2014, c. 20, s. 16

This version on Justice Laws

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 118.94 links to the one before it.

Enacting and amending legislation

  • R.S., 1985, c. 1 (5th Supp.), s. 118.94; 1994, c. 7, Sch. II, s. 96; 2006, c. 4, s. 68; 2007, c. 2, s. 29; 2009, c. 31, s. 11; 2011, c. 24, s. 35; 2014, c. 20, s. 16; 2016, c. 7, s. 23

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 118.3s. 118.8

Referred to in

s. 217

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 118.94.