GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (iv)
(iv) fences or similar perimeter structures, and
Income Tax Regulations — (c)
(c) automotive equipment (other than automotive equipment designed for use on highways or streets),
Income Tax Regulations — Income Tax Regulations
and property not included in another class in this schedule that is a waterway or a land improvement (other than landscaping, clearing or levelling land) used in connection with an amusement park.
Income Tax Regulations — Income Tax Regulations
Property not included in Class 22 but that would otherwise be included in that class if that class were read without reference to paragraphs (a) and (b) thereof. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 23
Income Tax Regulations — Income Tax Regulations
Property acquired after 1987 and before February 26, 1992 that is not included in Class 29, but that would otherwise be included in that Class if that Class were read without reference to subparagraphs (b)(iii) and (v) and paragraph (c) thereof. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 23; SOR/94-169, s. 10
Income Tax Regulations — Income Tax Regulations
Property acquired after 1987 and before 1990 that is a powered industrial lift truck or property described in paragraph (b) or (f) of Class 10 and that is property not included in Class 29 but that would otherwise be included in that class if that class were read without reference to paragraph (c) thereof. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 23
Income Tax Regulations — (a)
 that is property included in this Class because of subsection 1102(8) or (9), other than property described in paragraph (a) or (a.2) or the portion of property described in paragraph (a.1); (b) that is property, other than property described in subsection 1101(2c), (i) described in paragraph (f.1), (g), (j), (k), (l), (m), (r), (t) or (u) of Class 10 that would be included in that Class if this Schedule were read without reference to this paragraph, or (ii) that is a vessel, including the furniture, fittings, radio communication equipment and other equipment attached thereto, that is designed principally for the purpose of (A) determining the existence, location, extent or quality of accumulations of petroleum, natural gas or mineral resources, or (B) drilling oil or gas wells, and that was acquired by the taxpayer after 1987 other than property that was acquired before 1990 (iii) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (iv) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (v) that is machinery and equipment that is a fixed and integral part of property that was under construction by or on behalf of the taxpayer on June 18, 1987; (c) acquired by the taxpayer after May 8, 1972, to be used directly or indirectly by the taxpayer in Canada primarily in Canadian field processing, where the property would be included in Class 29 if (i) Class 29 were read without reference to (A) the words “property included in Class 41 solely because of paragraph (c) or (d) of that Class or”, (B) its subparagraphs (b)(iii) and (v), and (C) its paragraph (c), (ii) subsection 1104(9) were read without reference to paragraph (k) of that subsection, and (iii) this Schedule were read without reference to this Class, Class 39 and Class 43; or (d) acquired by the taxpayer after December 5, 1996 (otherwise than pursuant to an agreement in writing made before December 6, 1996) to be leased, in the ordinary course of carrying on a business in Canada of the taxpayer, to a lessee who can reasonably be expected to use, directly or indirectly, the property in Canada primarily in Canadian field processing carried on by the lessee, where the property would be included in Class 29 if (i) Class 29 were read without reference to (A) the words “property included in Class 41 solely because of paragraph (c) or (d) of that Class or”, (B) its subparagraphs (b)(iii) and (v), and (C) its paragraph (c), and (ii) this Schedule were read without reference to this Class, Class 39 and Class 43. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 23; SOR/94-169, s. 11; SOR/97-377, s. 11(E); SOR/98-97, s. 5; SOR/99-179, s. 15; SOR/2000-327, s. 6; SOR/2001-295, s. 9(E); SOR/2005-371, s. 11; SOR/2009-115, s. 6; SOR/2011-9, s. 7; SOR/2011-195, s. 9(F); 2013, c. 40, s. 117 2024, c. 15, s. 88
Income Tax Regulations — (a)
(a) not included in Class 28 that would otherwise be included in that Class if that Class were read without reference to paragraph (a) of that Class, and if subparagraphs (e)(i) to (iii) of that Class were read as follows: “(i) property that was acquired before the mine came into production and that would, but for this Class, be included in Class 10 because of paragraph (g), (k), (l) or (r) of that Class or would have been so included in that Class if it had been acquired after the 1971 taxation year, and property that would, but for this Class, be included in Class 41 because of subsection 1102(8) or (9), (ii) property that was acquired before the mine came into production and that would, but for this Class, be included in Class 10 because of paragraph (m) of that Class, or (iii) property that was acquired after the mine came into production and that would, but for this Class, be included in Class 10 because of paragraph (g), (k), (l) or (r) of that Class, and property that would, but for this Class, be included in Class 41 because of subsection 1102(8) or (9);”
Income Tax Regulations — (a.1)
(a.1) that is the portion, expressed as a percentage determined by reference to capital cost, of property that (i) would, but for this Class, be included in Class 10 because of paragraph (g), (k) or (l) of that Class, or that is included in this Class because of subsection 1102(8) or (9), (ii) is not described in paragraph (a) or (a.2), (iii) was acquired by the taxpayer principally for the purpose of gaining or producing income from one or more mines that are operated by the taxpayer and situated in Canada, and that became available for use for the purpose of subsection 13(26) of the Act in a taxation year, and (iv) had not, before it was acquired by the taxpayer, been used for any purpose by any person or partnership with whom the taxpayer was not dealing at arm’s length, where that percentage is determined by the formula 100 × (([A - (B × 365 / C)]) / A) where A is the total of all amounts each of which is the capital cost of a property of the taxpayer that became available for use for the purpose of subsection 13(26) of the Act in the year and that is described in subparagraphs (i) to (iv) in respect of the mine or mines, as the case may be, B is 5% of the taxpayer’s gross revenue from the mine or mines, as the case may be, for the year, and C is the number of days in the year;
Income Tax Regulations — (i)
(i) would, but for this Class, be included in Class 10 because of paragraph (g), (k) or (l) of that Class, or that is included in this Class because of subsection 1102(8) or (9),
Income Tax Regulations — (ii)
(ii) is not described in paragraph (a) or (a.2),
Income Tax Regulations — (iii)
(iii) was acquired by the taxpayer principally for the purpose of gaining or producing income from one or more mines that are operated by the taxpayer and situated in Canada, and that became available for use for the purpose of subsection 13(26) of the Act in a taxation year, and
Income Tax Regulations — (iv)
(iv) had not, before it was acquired by the taxpayer, been used for any purpose by any person or partnership with whom the taxpayer was not dealing at arm’s length,
Income Tax Regulations — Income Tax Regulations
where that percentage is determined by the formula 100 × (([A - (B × 365 / C)]) / A) where A is the total of all amounts each of which is the capital cost of a property of the taxpayer that became available for use for the purpose of subsection 13(26) of the Act in the year and that is described in subparagraphs (i) to (iv) in respect of the mine or mines, as the case may be, B is 5% of the taxpayer’s gross revenue from the mine or mines, as the case may be, for the year, and C is the number of days in the year;
Income Tax Regulations — (a.2)
(a.2) that (i) is property that would, but for this Class, be included in Class 10 because of paragraph (g), (k) or (l) of that Class or that is included in this Class because of subsection 1102(8) or (9), (ii) was acquired by the taxpayer in a taxation year principally for the purpose of gaining or producing income from one or more mines each of which (A) is one or more wells operated by the taxpayer for the extraction of material from a deposit of bituminous sands or oil shales, operated by the taxpayer and situated in Canada, (B) was the subject of a major expansion after March 6, 1996, and (C) is a mine in respect of which the Minister, in consultation with the Minister of Natural Resources, determines that the greatest designed capacity of the mine, measured in volume of oil that is not beyond the crude oil stage or its equivalent, immediately after the expansion was not less than 25% greater than the greatest designed capacity of the mine immediately before the expansion, (iii) was acquired by the taxpayer (A) after March 6, 1996, (B) before the completion of the expansion, and (C) in the course of and principally for the purposes of the expansion, and (iv) had not, before it was acquired by the taxpayer, been used for any purpose by any person or partnership with whom the taxpayer was not dealing at arm’s length;
Income Tax Regulations — (i)
(i) is property that would, but for this Class, be included in Class 10 because of paragraph (g), (k) or (l) of that Class or that is included in this Class because of subsection 1102(8) or (9),
Income Tax Regulations — (ii)
(ii) was acquired by the taxpayer in a taxation year principally for the purpose of gaining or producing income from one or more mines each of which (A) is one or more wells operated by the taxpayer for the extraction of material from a deposit of bituminous sands or oil shales, operated by the taxpayer and situated in Canada, (B) was the subject of a major expansion after March 6, 1996, and (C) is a mine in respect of which the Minister, in consultation with the Minister of Natural Resources, determines that the greatest designed capacity of the mine, measured in volume of oil that is not beyond the crude oil stage or its equivalent, immediately after the expansion was not less than 25% greater than the greatest designed capacity of the mine immediately before the expansion,
Income Tax Regulations — (A)
(A) is one or more wells operated by the taxpayer for the extraction of material from a deposit of bituminous sands or oil shales, operated by the taxpayer and situated in Canada,
Income Tax Regulations — (B)
(B) was the subject of a major expansion after March 6, 1996, and
Income Tax Regulations — (C)
(C) is a mine in respect of which the Minister, in consultation with the Minister of Natural Resources, determines that the greatest designed capacity of the mine, measured in volume of oil that is not beyond the crude oil stage or its equivalent, immediately after the expansion was not less than 25% greater than the greatest designed capacity of the mine immediately before the expansion,
Income Tax Regulations — (iii)
(iii) was acquired by the taxpayer (A) after March 6, 1996, (B) before the completion of the expansion, and (C) in the course of and principally for the purposes of the expansion, and
Income Tax Regulations — (B)
(B) before the completion of the expansion, and
Income Tax Regulations — (C)
(C) in the course of and principally for the purposes of the expansion, and
Income Tax Regulations — (iv)
(iv) had not, before it was acquired by the taxpayer, been used for any purpose by any person or partnership with whom the taxpayer was not dealing at arm’s length;
Income Tax Regulations — (a.3)
(a.3) that is property included in this Class because of subsection 1102(8) or (9), other than property described in paragraph (a) or (a.2) or the portion of property described in paragraph (a.1);
Income Tax Regulations — (b)
(b) that is property, other than property described in subsection 1101(2c), (i) described in paragraph (f.1), (g), (j), (k), (l), (m), (r), (t) or (u) of Class 10 that would be included in that Class if this Schedule were read without reference to this paragraph, or (ii) that is a vessel, including the furniture, fittings, radio communication equipment and other equipment attached thereto, that is designed principally for the purpose of (A) determining the existence, location, extent or quality of accumulations of petroleum, natural gas or mineral resources, or (B) drilling oil or gas wells, and that was acquired by the taxpayer after 1987 other than property that was acquired before 1990 (iii) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (iv) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (v) that is machinery and equipment that is a fixed and integral part of property that was under construction by or on behalf of the taxpayer on June 18, 1987;
Income Tax Regulations — (i)
(i) described in paragraph (f.1), (g), (j), (k), (l), (m), (r), (t) or (u) of Class 10 that would be included in that Class if this Schedule were read without reference to this paragraph, or
Income Tax Regulations — (ii)
(ii) that is a vessel, including the furniture, fittings, radio communication equipment and other equipment attached thereto, that is designed principally for the purpose of (A) determining the existence, location, extent or quality of accumulations of petroleum, natural gas or mineral resources, or (B) drilling oil or gas wells,
Income Tax Regulations — (A)
(A) determining the existence, location, extent or quality of accumulations of petroleum, natural gas or mineral resources, or
Income Tax Regulations — (iii)
and that was acquired by the taxpayer after 1987 other than property that was acquired before 1990 (iii) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (iv) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (v) that is machinery and equipment that is a fixed and integral part of property that was under construction by or on behalf of the taxpayer on June 18, 1987;
Income Tax Regulations — (iii)
(iii) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987,
Income Tax Regulations — (iv)
(iv) that was under construction by or on behalf of the taxpayer on June 18, 1987, or
Income Tax Regulations — (v)
(v) that is machinery and equipment that is a fixed and integral part of property that was under construction by or on behalf of the taxpayer on June 18, 1987;
Income Tax Regulations — (c)
(c) acquired by the taxpayer after May 8, 1972, to be used directly or indirectly by the taxpayer in Canada primarily in Canadian field processing, where the property would be included in Class 29 if (i) Class 29 were read without reference to (A) the words “property included in Class 41 solely because of paragraph (c) or (d) of that Class or”, (B) its subparagraphs (b)(iii) and (v), and (C) its paragraph (c), (ii) subsection 1104(9) were read without reference to paragraph (k) of that subsection, and (iii) this Schedule were read without reference to this Class, Class 39 and Class 43; or
Income Tax Regulations — (i)
(i) Class 29 were read without reference to (A) the words “property included in Class 41 solely because of paragraph (c) or (d) of that Class or”, (B) its subparagraphs (b)(iii) and (v), and (C) its paragraph (c),
Income Tax Regulations — (A)
(A) the words “property included in Class 41 solely because of paragraph (c) or (d) of that Class or”,
Income Tax Regulations — (B)
(B) its subparagraphs (b)(iii) and (v), and
Income Tax Regulations — (ii)
(ii) subsection 1104(9) were read without reference to paragraph (k) of that subsection, and
Income Tax Regulations — (iii)
(iii) this Schedule were read without reference to this Class, Class 39 and Class 43; or
Income Tax Regulations — (d)
(d) acquired by the taxpayer after December 5, 1996 (otherwise than pursuant to an agreement in writing made before December 6, 1996) to be leased, in the ordinary course of carrying on a business in Canada of the taxpayer, to a lessee who can reasonably be expected to use, directly or indirectly, the property in Canada primarily in Canadian field processing carried on by the lessee, where the property would be included in Class 29 if (i) Class 29 were read without reference to (A) the words “property included in Class 41 solely because of paragraph (c) or (d) of that Class or”, (B) its subparagraphs (b)(iii) and (v), and (C) its paragraph (c), and (ii) this Schedule were read without reference to this Class, Class 39 and Class 43.
Income Tax Regulations — (i)
(i) Class 29 were read without reference to (A) the words “property included in Class 41 solely because of paragraph (c) or (d) of that Class or”, (B) its subparagraphs (b)(iii) and (v), and (C) its paragraph (c), and
Income Tax Regulations — (ii)
(ii) this Schedule were read without reference to this Class, Class 39 and Class 43.
Income Tax Regulations — (a)
Oil sands property (other than specified oil sands property or property included in Class 57 or 58) that (a) is acquired by a taxpayer after March 18, 2007 and before 2016 and that if acquired before March 19, 2007, would be included in paragraphs (a), (a.1) or (a.2) of Class 41, or (b) is acquired by a taxpayer after 2015 and that if acquired before March 19, 2007 would be included in Class 41. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2011-9, s. 8 2024, c. 15, s. 89
Income Tax Regulations — (a)
(a) is acquired by a taxpayer after March 18, 2007 and before 2016 and that if acquired before March 19, 2007, would be included in paragraphs (a), (a.1) or (a.2) of Class 41, or
Income Tax Regulations — (b)
(b) is acquired by a taxpayer after 2015 and that if acquired before March 19, 2007 would be included in Class 41.
Income Tax Regulations — (a)
Property, other than specified oil sands property, eligible mine development property or property included in Class 57 or 58, (a) that is acquired by a taxpayer after March 20, 2013 and before 2021 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41; or (b) that is acquired by a taxpayer after 2020 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2013, c. 40, s. 118 2024, c. 15, s. 90
Income Tax Regulations — (a)
(a) that is acquired by a taxpayer after March 20, 2013 and before 2021 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41; or
Income Tax Regulations — (b)
(b) that is acquired by a taxpayer after 2020 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41.
Income Tax Regulations — (a)
Property that is (a) fibre-optic cable; or (b) telephone, telegraph or data communication equipment that is a wire or cable (other than a cable included in this class because of paragraph (a)), acquired after February 22, 2005, and that has not been used, or acquired for use, for any purpose before February 23, 2005. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-140, s. 28; SOR/2006-117, s. 11
Income Tax Regulations — (b)
(b) telephone, telegraph or data communication equipment that is a wire or cable (other than a cable included in this class because of paragraph (a)), acquired after February 22, 2005, and that has not been used, or acquired for use, for any purpose before February 23, 2005.
Income Tax Regulations — (a)
Property acquired after February 25, 1992 (other than property included in Class 57 or 58) that (a) is not included in Class 29 or 53, but that would otherwise be included in Class 29 if that Class were read without reference to its subparagraphs (b)(iii) and (v) and paragraph (c); or (b) is property (i) that is described in paragraph (k) of Class 10 and that would be included in that Class if this Schedule were read without reference to this paragraph and paragraph (b) of Class 41, and (ii) that, at the time of its acquisition, can reasonably be expected to be used entirely in Canada and primarily for the purpose of processing ore extracted from a mineral resource located in a country other than Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-169, s. 12; SOR/97-377, s. 12; 2015, c. 36, s. 25 2024, c. 15, s. 91
Income Tax Regulations — (a)
(a) is not included in Class 29 or 53, but that would otherwise be included in Class 29 if that Class were read without reference to its subparagraphs (b)(iii) and (v) and paragraph (c); or
Income Tax Regulations — (b)
(b) is property (i) that is described in paragraph (k) of Class 10 and that would be included in that Class if this Schedule were read without reference to this paragraph and paragraph (b) of Class 41, and (ii) that, at the time of its acquisition, can reasonably be expected to be used entirely in Canada and primarily for the purpose of processing ore extracted from a mineral resource located in a country other than Canada.
Income Tax Regulations — (i)
(i) that is described in paragraph (k) of Class 10 and that would be included in that Class if this Schedule were read without reference to this paragraph and paragraph (b) of Class 41, and
Income Tax Regulations — (ii)
(ii) that, at the time of its acquisition, can reasonably be expected to be used entirely in Canada and primarily for the purpose of processing ore extracted from a mineral resource located in a country other than Canada.
Income Tax Regulations — (a)
t (I) was included in Class 34, 43.1 or 43.2 of the person from whom it was acquired, or (II) would have been included in Class 34, 43.1 or 43.2 of the person from whom it was acquired had the person made a valid election to include the property in Class 43.1 or 43.2, as the case may be, under paragraph 1102(8)(d) or 1102(9)(d), and (B) the property was acquired by the taxpayer not more than five years after the time it is considered to have become available for use, for the purpose of subsection 13(26) of the Act, by the person from whom it was acquired and remains at the same site in Canada as that at which that person used the property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/97-377, s. 13; SOR/2000-327, s. 7; SOR/2001-295, s. 10; SOR/2005-371, s. 12; SOR/2005-415, s. 2; err.(F), Vol. 140, No. 12; SOR/2006-117, s. 12; SOR/2006-249, s. 2; SOR/2009-115, ss. 7, 12; 2010, c. 25, s. 90; SOR/2010-93, s. 34(F); 2011, c. 24, s. 101; 2012, c. 31, s. 70; 2013, c. 40, s. 119; 2014, c. 39, s. 90; 2017, c. 33, s. 104 2019, c. 29, s. 61 2022, c. 10, s. 44 2022, c. 19, s. 92 2024, c. 15, s. 92 2024, c. 17, s. 79 2026, c. 3, s. 116