PART XII.7 — Carbon Capture, Utilization and Storage

Administration

Not yet annotated · Text current to 2026-06-21 · section last amended 2024-06-20

Current text

Subsection 150(2) and (3), sections 152, 158, 159 and 161 to 167 and Division J of Part I apply to this Part, with such modification as the circumstances require, except that, in the application of subsection 161(1) to an amount of tax payable under section 211.92, the balance-due day of a taxpayer in respect of a recovery taxation year is deemed to be the balance-due day of the taxation year for the related CCUS tax credit under subsection 127.44(2).

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since it was enacted (2024, c. 15, s. 58), so there is no earlier version.

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 211.94 links to the one before it.

Enacting and amending legislation

2024, c. 15, s. 58

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. 127.44 s. 152 s. 161 s. 211.92

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. 211.94.