Here’s some tax trivia to get us through the month of June. How does one cite the Income Tax Act?
From time to time, I still see the Act cited by lawyers as the “Income Tax Act, S.C. 1970-71-72, c. 63″ or as some variation of that theme. In fact, the latter statute ceased to be the official version of the Act on March 1, 1994. On that date, the Governor in Council proclaimed into force the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.).
You might think that, logically, “5th Supp.” (the more general part of the citation) ought to precede “c. 1”, and in fact the McGill Guide recommended this at one time. Officially, however, the reverse is true, for reasons that escape me.
You can add that to your storehouse of useless knowledge.
