... employed in Canada, ( b ) carried on a business in Canada, or ( c ) disposed of a taxable Canadian property, at any time in the year or a previous year, an income tax shall be paid, as required by this Act ...
CCH's Canadian Income Tax Act with Regulations (CITR) Incorporates all changes made to the Act up to February 8, 2006 Full text of the Act and ... Formats:
Canada's Income Tax Act rules apply no matter where a Canadian registered charity operates. The rules allow it either to make gifts to qualified donees , or to carry on its own activities.