Income Tax Act, RSC 1985, c 1. Pays/Territoire Canada Type du document Législation Date 1985 (2021) Source FAO, FAOLEX Sujet Agriculture et développement rural, Bétail, Pêche, Terre et sols Mot clé Développement agricole Coopérative/organisation de producteurs Commerce/industrie/sociétés Exploitation agricole Taxe/impôt Produits agricoles Terrains agricoles Droits de propriété Emploi rural Produits de la pêche Production animale Aire géographique Amériques, Arctique, Asie et Pacifique, Pacifique du Est, Amérique du Nord, Atlantique Nord Résumé This Act makes provision for the calculation and collection of income tax in Canada and related matters. It concerns, among other things, taxation for farming or fishing business, including taxpayers that have basic herd of a class of animals and disposes of an animal of that class in the course of carrying on a farming business. It provides for deductions for taxpayers that improve land for farming (clearing land, levelling land or installing a land drainage system for the purposes of the business); it dedicates a section to agricultural cooperatives; it regulates transfer of family farm and fishing corporations and partnerships; leased farm or fishing property, among others. Texte intégral Français/Anglais Site web laws-lois.justice.gc.ca