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of <h1>Definitional rules for chapter: 'gross total income' defined as total income before chapter deductions; historical term changes noted</h1> This provision sets out definitional rules for a chapter of the Income-tax Act, principally defining 'gross total income' as total income computed under the Act before making deductions under the chapter, and listing numbered subclauses many of which have been omitted or amended over time; extensive historical notes record prior meanings and successive deletions or substitutions of terms (such as displaced person, domestic/foreign company, earned/unearned income, relative, repatriate) and references to related amendment enactments and effective dates.
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