Section 2 — Income Tax Act: Tax payable by persons resident in Canada

An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year. The taxable income of a taxpayer for a taxation year is the taxpayer’s income for the year plus the additions and minus the deductions permitted by Division C. Where a person who is not taxable under subsection 2(1) for a taxation year was employed in Canada, carried on a business in Canada, or disposed of a taxable Canadian property, at any time in the year or a previous year, an income tax shall be paid, as required by this Act, on the person’s taxable income earned in Canada for the year determined in accordance with Division D.