Tax wiki
s. 250.1
PART XVII — Interpretation
Non-resident person’s taxation year and income
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
For greater certainty, unless the context requires otherwise
a taxation year of a non-resident person shall be determined, except as otherwise permitted by the Minister, in the same manner as the taxation year of a person resident in Canada; and
a person for whom income for a taxation year is determined in accordance with this Act includes a non-resident person.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
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 250.1 links to the one before it.
Enacting and amending legislation
- 2001, c. 17, s. 191
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
No other section of the Act refers to this section, and it refers to no other section.
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 250.1.