Western Libraries

Taxation Law

John & Dotsa Bitove Family Law Library

Legal Citation

McGill Guide

Law 2HR Reserve

KF240 .C354 2018

Statutory Law

Income Tax Act 

Cite as: Income Tax Act, RSC 1985, c 1 (5th Supplement).

Starting out as a temporary measure to fund WW1, the Income War Tax Act of 1917, a rather short 10-page document, has blossomed into what we know today as the Income Tax Act, a lengthy, complex statute, which continues to be amended to such an extent that the annual annotated versions are a staple in the law library collection. Its purpose is to allow the government to finance public expenditures and to implement its economic and social policy.