Tax wiki
s. 231
PART XV — Administration and Enforcement · General
Definitions
Not yet annotated · Text current to 2026-06-21 · section last amended 2018-12-13
Current text
In sections 231.1 to 231.8,
authorized person means a person authorized by the Minister for the purposes of sections 231.1 to 231.5; (personne autorisée)
document includes money, a security and a record; (document)
dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes
a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and
a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; (maison d’habitation)
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. (juge)
Source: Justice Laws Website. Not an official version.
Historic text
Immediately preceding version, in force from 2004-08-31 to 2018-12-12:
Show the text in force 2004-08-31 to 2018-12-12
Definitions
231 In sections 231.1 to 231.7,
authorized person
personne autorisée
authorized person means a person authorized by the Minister for the purposes of sections 231.1 to 231.5; (personne autorisée)
document
document
document includes money, a security and a record; (document)
dwelling-house
maison d’habitation
dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes
(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and
(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; (maison d’habitation)
judge
juge
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. (juge)
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 231
- 1998, c. 19, s. 228
- 2001, c. 17, s. 181
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 231 links to the one before it.
Enacting and amending legislation
- R.S., 1985, c. 1 (5th Supp.), s. 231; 1998, c. 19, s. 228; 2001, c. 17, s. 181; 2018, c. 27, s. 22
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 231.