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Income Tax Act

Version of section 231 from 2004-08-31 to 2018-12-12:

Marginal note:Definitions

 In sections 231.1 to 231.7,

authorized person

personne autorisée

authorized person means a person authorized by the Minister for the purposes of sections 231.1 to 231.5; (personne autorisée)



document includes money, a security and a record; (document)


maison d’habitation

dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes

  • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and

  • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; (maison d’habitation)



judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. (juge)

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 231
  • 1998, c. 19, s. 228
  • 2001, c. 17, s. 181

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