Tracing the legislative history of an act can be challenging, and even more so if the act you are looking at is the Income Tax Act. Here are some things to keep in mind when tracing the legislative history of the Income Tax Act:
- The Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) maintains the section numbering from the previous version, rather than being renumbered.
- The Income Tax Act, R.S.C. 1970, c. I-5, although published in the revision, never came into force due to the major changes proposed by the bill that later became S.C. 1970-71, c.63.
- Although S.C. 1970-71-72, c. 63 was an amending act, it repealed and replaced almost all of the Income Tax Act, R.S.C. 1952, c.148, so you periodically see references to “the Income Tax Act, S.C. 1970-71-72, c.63”.