https://legal.excellentwiki.com/ca/tax-law/Recent content in Tax Law on ExcellentWiki - Legal EncyclopediaHugoen-USTue, 07 Jul 2026 00:00:00 +0000https://legal.excellentwiki.com/ca/tax-law/canada-tax-law/Tue, 07 Jul 2026 00:00:00 +0000https://legal.excellentwiki.com/ca/tax-law/canada-tax-law/<h2 id="sources-of-canadian-tax-law">Sources of Canadian Tax Law</h2> <p>The primary federal income tax legislation is the <strong>Income Tax Act</strong>, RSC 1985, c 1 (5th Supp) (the ITA), administered by the <strong>Canada Revenue Agency</strong> (CRA). The ITA governs the taxation of individuals, corporations, trusts, and partnerships resident in Canada, as well as non-residents earning Canadian-source income. The <strong>Excise Tax Act</strong>, RSC 1985, c E-15, governs the <strong>Goods and Services Tax</strong> (GST) and <strong>Harmonized Sales Tax</strong> (HST), while provincial legislation governs provincial income and consumption taxes.</p>