Canada Income Tax Act Section 54

Taxation in Canada

WEB 54

In this Subdivision, adjusted cost base to a taxpayer of any property at any time means, except as otherwise provided:

WEB 541

1. A taxation year in which a taxpayer does not ordinarily inhabit the taxpayer's property as a:

WEB Income Tax Act and Other Acts and Regulations and Explanatory Notes

WEB Tax on income from Canada of non-resident persons ITA 2121 Subsection 2121 of the Act imposes a 25.