Part 44 Married, Separated and Divorced Persons (ss. 1015-1031)

Comparing proposed amendment...


	Chapter 1 Income tax (ss. 1015-1027)
In force	1015. Interpretation (Chapter 1).
In force	1016. Assessment as single persons.
In force	1017. Assessment of husband in respect of income of both spouses.
In force	1018. Election for assessment under section 1017.
In force	1019. Assessment of wife in respect of income of both spouses.
In force	1020. Special provisions relating to year of marriage.
In force	1021. Repayment of tax in case of certain husbands and wives.
In force	1022. Special provisions relating to tax on wife's income.
In force	1023. Application for separate assessments.
In force	1024. Method of apportioning reliefs and charging tax in cases of separate assessments.
In force	1025. Maintenance in case of separated spouses.
In force	1026. Separated and divorced persons: adaptation of provisions relating to married persons.
In force	1027. Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax.
	Chapter 2 Capital gains tax (ss. 1028-1031)
In force	1028. Married persons.
In force	1029. Application of section 1022 for purposes of capital gains tax.
In force	1030. Separated spouses: transfers of assets.
In force	1031. Divorced persons: transfers of assets.

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