The charging provision includes the term person, which is defined as:

		An individual
		A corporation or a trust
		An individual, a corporation, or a trust
		A person living in Canada

This department/agency enforces the income tax act. Department of Justice Canada Revenue Agency St. Lawrence College Department of Finance QUESTION 4 This department/agency administers the Income Tax Act. St. Lawrence College Department of Finance Canada Revenue Agency Department of Justice QUESTION 5 This department/agency develops and executes the Income Tax Act. Canada Revenue Agency St. Lawrence College Department of Finance