Tax law in Canada | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in Canada

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

1,802 matching statutes

  • Canada

    General Excise and Sales Tax Regulations

    As of 26 May 2026 · 1 provisions

    The regulations set licence application forms, reporting rules, security requirements, and refund conditions for certain excise and sales tax taxpayers.

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  • Canada

    First Nations Taxation Enforcement Regulations

    As of 26 May 2026 · 1 provisions

    These regulations set procedures for enforcing property taxes on First Nation lands, including notices, certificates, liens, sales, redemption, and limits on penalties and interest.

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  • Canada

    Canada–Poland Tax Convention Act, 2013

    2013, c. 27, s. 4

    As of 26 May 2026 · 2 provisions

    This provision sets out the Canada–Poland tax convention framework, gives the Convention force of law in Canada, assigns some notices and information duties to ministers and competent authorities, and provides rules for tax treatment, mutual agreement, and information exchange.

  • Canada

    Canada-Belgium Income Tax Convention Act, 1976

    1974-75-76, c. 104, Part II

    As of 26 May 2026 · 2 provisions

    This Part approves the Canada-Belgium tax Convention, gives it legal force in Canada while it is in force, and lets the Minister of National Revenue make necessary regulations.

  • Canada

    Games of Chance (GST/HST) Regulations

    As of 26 May 2026 · 2 provisions

    This part sets GST/HST rules for games of chance, including which registrants are prescribed, which games count as prescribed games of chance, and how provincial gaming authorities calculate net tax and credits.

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  • Canada

    Federal-Provincial Fiscal Arrangements Act

    F-8

    As of 26 May 2026 · 4 provisions

    This Act sets rules for fiscal equalization and territorial formula financing payments, including definitions, calculation methods, and some specific payment amounts.

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  • Canada

    British Columbia HST Regulations

    As of 26 May 2026 · 1 provisions

    These regulations set British Columbia HST-related tax rules, including a 0% prescribed rate for one definition, special calculations for certain property and supply rules, and a process for requests and Ministerial assessments in wind-down cases.

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  • Canada

    Canada–Azerbaijan Tax Convention Act, 2004

    2005, c. 8, s. 6

    As of 26 May 2026 · 2 provisions

    This Act implements the Canada–Azerbaijan tax convention, gives it force of law in Canada while it is in force, and sets rules for tax treatment, information exchange, and procedure between the two states.

  • Canada

    Income Tax Conventions Implementation Act, 1995

    1995, c. 37

    As of 26 May 2026 · 3 provisions

    The Minister of Finance must publish a notice in the Canada Gazette within 60 days after the Convention starts or ends, and the Minister of National Revenue may make regulations needed to carry out the Convention.

  • Canada

    Goods and Services Tax Builders Remission Order

    As of 26 May 2026 · 1 provisions

    Builders applying for this remission must calculate the claim using either interior floor space or fair market value, and the remission depends on meeting stated conditions and filing by January 1, 1996.

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  • Canada

    Air Transportation Tax Regulations, 1992

    As of 26 May 2026 · 1 provisions

    These regulations set out air transportation tax rules, including return filing, ticket identification, proof of prepayment, an exemption for some aircraft services, and a reduced tax amount in certain U.S.-taxed cases.

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