Question 1 In order to be able to describe where something can be found in the Income Tax Act (ITA), one needs to become familiar with how to correctly cite the provisions. a) Some subsections have more than 26 paragraphs. How does the ITA deal with this? For example, which paragraph follows paragraph 20(1)(z)? b) Most sections have a subsection, but not all do. From Division B, Sub-division c, provide an example of a section that does not have a subsection. c) When a definition appears in a citation, the word being defined must form part of the citation. For example, the "balance-due day" (i.e. the day that the payment of any balance of taxes owing is due) for a trust is 90 days after the end of the year. This rule is set out in the definition of "balance-due day". Can you find and state the citation that gives the authority for this rule? d) Reading references within the ITA can sometimes be confusing. For example, in subsection 13(7.3), it states: "For the purposes of paragraph (7)(e), ..." On which page of the ITA would we find this "paragraph (7)(e)" that is referred to? e) Which section number is the section between section 39 and section 40? f) Which subsection number is the subsection between subsections 6(1) and 6(2)? g) What is the section number between sections 1 18.8 and 1 18.9