GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (a)
purpose-built residential rental means a building or a part of a building situated in Canada (a) that contains (i) four or more residential rental units at least four of which contain private kitchen facilities, a private bath and a private living area, or (ii) 10 or more residential rental units, and (b) in which all or substantially all the residential rental units are rented or offered for rent for continuous periods of not less than 28 consecutive days; ( ensemble résidentiel construit spécialement pour la location )
Income Tax Regulations — Income Tax Regulations
railway system includes a railway owned or operated by a common carrier, together with all buildings, rolling stock, equipment and other properties pertaining thereto, but does not include a tramway; ( réseau de chemin de fer )
Income Tax Regulations — Income Tax Regulations
residential rental unit means a housing unit used or intended for use as a rented residential premises that is not provided to the travelling or vacationing public; ( logement locatif )
Income Tax Regulations — (a)
specified development phase of a taxpayer’s oil sands project means a bitumen development phase or an upgrading development phase of the oil sands project which can reasonably be expected to result in a planned level of average daily output (where that output is bitumen or a similar product in the case of a bitumen development phase, or synthetic crude oil or a similar product in the case of an upgrading development phase), and in respect of which phase, (a) not including any preliminary work activity, one or more designated assets was, before March 19, 2007, (i) acquired by the taxpayer, or (ii) in the process of being constructed, fabricated or installed, by or on behalf of the taxpayer, and (b) the planned level of average daily output is the lesser of, (i) the level that was the demonstrated intention of the taxpayer as of March 19, 2007 to produce from the specified development phase, and (ii) the maximum level of output associated with the design capacity, as of March 19, 2007, of the designated asset referred to in paragraph (a); ( phase de mise en valeur déterminée )
Income Tax Regulations — (a)
specified oil sands property of a taxpayer means oil sands property, acquired by the taxpayer before 2012, the taxpayer’s use of which is reasonably required (a) for a specified development phase of an oil sands project of the taxpayer to reach completion; or (b) as part of a bitumen development phase of an oil sands project of the taxpayer, (i) to the extent that the output from the bitumen development phase is required for an upgrading development phase that is a specified development phase of the oil sands project to reach completion, and it is reasonable to conclude that all or substantially all of the output from the bitumen development phase will be so used; and (ii) where it was the demonstrated intention of the taxpayer as of March 19, 2007 to produce, from a mineral resource owned by the taxpayer, the bitumen feedstock required for the upgrading development phase to reach completion; ( bien de sables bitumineux déterminé )
Income Tax Regulations — (a)
specified temporary access road means (a) a temporary access road to an oil or gas well in Canada, and (b) a temporary access road the cost of which would, if the definition Canadian exploration expense in subsection 66.1(6) of the Act were read without reference to paragraphs (k.1) and (l) of that definition, be a Canadian exploration expense because of paragraph (f) or (g) of that definition; ( route d’accès temporaire déterminée )
Income Tax Regulations — (a)
systems software means a combination of computer programs and associated procedures, related technical documentation and data that (a) performs compilation, assembly, mapping, management or processing of other programs, (b) facilitates the functioning of a computer system by other programs, (c) provides service or utility functions such as media conversion, sorting, merging, system accounting, performance measurement, system diagnostics or programming aids, (d) provides general support functions such as data management, report generation or security control, or (e) provides general capability to meet widespread categories of problem solving or processing requirements where the specific attributes of the work to be performed are introduced mainly in the form of parameters, constants or descriptors rather than in program logic, and includes a right or licence to use such a combination of computer programs and associated procedures, related technical documentation and data; ( logiciel d’exploitation )
Income Tax Regulations — Income Tax Regulations
tar sands ore means ore extracted from a deposit of bituminous sands or oil shales; ( minerai de sables asphaltiques )
Income Tax Regulations — Income Tax Regulations
telegraph system includes the buildings, structures, general plant and communication and other equipment pertaining thereto; ( réseau de télégraphe )
Income Tax Regulations — Income Tax Regulations
telephone system includes the buildings, structures, general plant and communication and other equipment pertaining thereto; ( réseau de téléphone )
Income Tax Regulations — Income Tax Regulations
television commercial message means a commercial message as defined in the Television Broadcasting Regulations, 1987 made under the Broadcasting Act ; ( message publicitaire pour la télévision )
Income Tax Regulations — Income Tax Regulations
tramway or trolley bus system includes the buildings, structures, rolling stock, general plant and equipment pertaining thereto and where buses other than trolley buses are operated in connection therewith includes the properties pertaining to those bus operations; ( réseau de tramway ou d’autobus à trolley )
Income Tax Regulations — Income Tax Regulations
upgrading development phase of a taxpayer’s oil sands project means a development phase that expands the oil sands project’s capacity to process bitumen or a similar feedstock (all or substantially all of which is from a mineral resource owned by the taxpayer) to the crude oil stage or its equivalent. ( phase de valorisation )
Income Tax Regulations — Income Tax Regulations
industrial mineral mine includes a peat bog or deposit of peat but does not include a mineral resource; ( mine de minéral industriel )
Income Tax Regulations — Income Tax Regulations
mining includes the harvesting of peat. ( exploitation minière )
Income Tax Regulations — (a)
designated immediate expensing property for a taxation year, means property of an eligible person or partnership that (a) is immediate expensing property of the eligible person or partnership; (b) became available for use by the eligible person or partnership in the taxation year; and (c) is designated as designated immediate expensing property in prescribed form filed by the eligible person or partnership with the Minister for the taxation year (i) if the eligible person or partnership is a partnership, on or before the day that is 12 months after the day on which any member of the partnership is required to file an information return under section 229 for the fiscal period to which the designation relates, and (ii) in any other case, on or before the day that is 12 months after the eligible person or partnership’s filing-due date for the taxation year to which the designation relates. ( bien relatif à la passation en charges immédiate désigné )
Income Tax Regulations — (a)
eligible person or partnership for a taxation year, means (a) a corporation that was a Canadian-controlled private corporation throughout the year; (b) an individual (other than a trust) who was resident in Canada throughout the year; or (c) a Canadian partnership all of the members of which were, throughout the period, persons described in paragraph (a) or (b). ( personne ou société de personnes admissible )
Income Tax Regulations — (a)
immediate expensing property for a taxation year, means property of a prescribed class (other than property included in any of Classes 1 to 6, 14.1, 17, 47, 49 and 51 in Schedule II) of an eligible person or partnership that (a) is acquired by the eligible person or partnership (i) if the eligible person or partnership is a Canadian-controlled private corporation, after April 18, 2021, or (ii) if the eligible person or partnership is an individual or a Canadian partnership, after December 31, 2021; (b) becomes available for use (i) if the eligible person or partnership is an individual or a Canadian partnership all the members of which are individuals throughout the taxation year, before 2025, and (ii) in any other case, before 2024; and (c) meets either of the following conditions: (i) the property (A) has not been used for any purpose before it was acquired by the eligible person or partnership, and (B) is not a property in respect of which an amount has been deducted under paragraph 20(1)(a) or subsection 20(16) of the Act by any person or partnership for a taxation year ending before the time the property was acquired by the eligible person or partnership, or (ii) the property was not (A) acquired in circumstances where (I) the eligible person or partnership was deemed to have been allowed or deducted an amount under paragraph 20(1)(a) of the Act in respect of the property in computing income for previous taxation years, or (II) the undepreciated capital cost of depreciable property of a prescribed class of the eligible person or partnership was reduced by an amount determined by reference to the amount by which the capital cost of the property to the eligible person or partnership exceeds its cost amount, or (B) previously owned or acquired by the eligible person or partnership or by a person or partnership with which the eligible person or partnership did not deal at arm’s length at any time when the property was owned or acquired by the person or partnership. ( bien relatif à la passation en charges immédiate )
Income Tax Regulations — Income Tax Regulations
taxpayer unless the context otherwise requires, includes an eligible person or partnership. ( contribuable )
Income Tax Regulations — Income Tax Regulations
basic oxygen furnace gas means the gas that is produced intermittently in a basic oxygen furnace of a steel mill by the chemical reaction of carbon in molten steel and pure oxygen. ( gaz de convertisseur basique à oxygène )
Income Tax Regulations — Income Tax Regulations
biogas means the gas produced by the anaerobic digestion of specified waste material. ( biogaz )
Income Tax Regulations — Income Tax Regulations
bio-oil means liquid fuel that is created from wood waste or plant residues using a thermo-chemical conversion process that takes place in the absence of oxygen. ( bio-huile )
Income Tax Regulations — Income Tax Regulations
blast furnace gas means the gas produced in a blast furnace of a steel mill, by the chemical reaction of carbon (in the form of coke, coal or natural gas), the oxygen in air and iron ore. ( gaz de haut fourneau )
Income Tax Regulations — Income Tax Regulations
digester gas means a mixture of gases that are produced from the decomposition of organic waste in a digester and that are extracted from an eligible sewage treatment facility for that organic waste. ( gaz de digesteur )
Income Tax Regulations — Income Tax Regulations
distribution equipment means equipment (other than transmission equipment) used to distribute electrical energy generated by electrical generating equipment. ( matériel de distribution )
Income Tax Regulations — (a)
district energy equipment means property that is part of a district energy system and that consists of pipes or pumps used to collect and distribute an energy transfer medium, meters, control equipment, chillers and heat exchangers that are attached to the main distribution line of a district energy system, but does not include (a) property used to distribute water that is for consumption, disposal or treatment; or (b) property that is part of the internal heating or cooling system of a building. ( équipement de réseau énergétique de quartier )
Income Tax Regulations — Income Tax Regulations
district energy system means a system that is used primarily to provide heating or cooling by continuously circulating, from a central generation unit to one or more buildings through a system of interconnected pipes, an energy transfer medium that is heated or cooled using thermal energy. ( réseau énergétique de quartier )
Income Tax Regulations — (a)
eligible electrical generation equipment means property that is electrical generating equipment described in (a) subparagraph (d)(iii.1), (v), (vi), (vii), (xiv) or (xix) of Class 43.1 in Schedule II; or (b) subparagraph (e)(i) or (iii) of the definition clean electricity property in subsection 127.491(1) of the Act. ( matériel générateur d’électricité admissible )
Income Tax Regulations — Income Tax Regulations
eligible landfill site means a landfill site that is situated in Canada, or a former landfill site that is situated in Canada, and, if a permit or licence in respect of the site is or was required under any law of Canada or of a province, for which the permit or licence has been issued. ( site d’enfouissement admissible )
Income Tax Regulations — Income Tax Regulations
eligible sewage treatment facility means a sewage treatment facility that is situated in Canada and for which a permit or licence is issued under any law of Canada or of a province. ( installation admissible de traitement des eaux usées )
Income Tax Regulations — (a)
eligible transmission equipment means property (other than a building) that is transmission equipment of a taxpayer where (a) the transmission equipment is used in connection with eligible electrical generation equipment of the taxpayer; and (b) on annual basis (i) more than 75% of the electrical energy generated by the eligible electrical generation equipment is transmitted by the transmission equipment, and (ii) more than 75% of the electrical energy transmitted by the transmission equipment is generated by the eligible electrical generation equipment. ( matériel de transmission admissible )
Income Tax Regulations — Income Tax Regulations
eligible waste fuel means biogas, bio-oil, digester gas, landfill gas, municipal waste, plant residue, pulp and paper waste and wood waste. ( combustible résiduaire admissible )
Income Tax Regulations — Income Tax Regulations
eligible waste management facility means a waste management facility that is situated in Canada and for which a permit or licence is issued under any law of Canada or of a province. ( installation admissible de gestion des déchets )
Income Tax Regulations — Income Tax Regulations
enhanced combined cycle system means an electrical generating system in which thermal waste from one or more natural gas compressor systems is recovered and used to contribute at least 20 per cent of the energy input of a combined cycle process in order to enhance the generation of electricity, but does not include the natural gas compressor systems. ( système à cycles combinés amélioré )
Income Tax Regulations — (a)
food and animal waste means organic waste that is disposed of in accordance with the laws of Canada or a province and that is (a) generated during the preparation or processing of food or beverage for human or animal consumption; (b) food or beverage that is no longer fit for human or animal consumption; or (c) animal remains. ( déchets alimentaires et animaux )
Income Tax Regulations — Income Tax Regulations
food waste [Repealed, 2010, c. 25, s. 76]
Income Tax Regulations — Income Tax Regulations
fossil fuel means a fuel that is petroleum, natural gas or related hydrocarbons, basic oxygen furnace gas, blast furnace gas, coal, coal gas, coke, coke oven gas, lignite or peat. ( combustible fossile )
Income Tax Regulations — Income Tax Regulations
gaseous biofuel means a fuel produced all or substantially all from specified waste material that is a gas at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia). ( biocarburants gazeux )
Income Tax Regulations — Income Tax Regulations
landfill gas means a mixture of gases that are produced from the decomposition of organic waste and that are extracted from an eligible landfill site. ( gaz d’enfouissement )
Income Tax Regulations — Income Tax Regulations
liquid biofuel means a fuel produced all or substantially all from specified waste material or carbon dioxide that is a liquid at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia). ( biocarburants liquides )
Income Tax Regulations — Income Tax Regulations
municipal waste means the combustible portion of waste material (other than waste material that is considered to be toxic or hazardous waste pursuant to any law of Canada or of a province) that is generated in Canada and that is accepted at an eligible landfill site or an eligible waste management facility and that, when burned to generate energy, emits only those fluids or other emissions that are in compliance with the law of Canada or of a province. ( déchets municipaux )
Income Tax Regulations — Income Tax Regulations
plant residue means residue of plants (not including wood waste and waste that no longer has the chemical properties of the plants of which it is a residue) that would otherwise be waste material. ( résidus végétaux )
Income Tax Regulations — (a)
producer gas means (a) in respect of a property of a taxpayer that becomes available for use by the taxpayer before 2025, fuel the composition of which, excluding its water content, is all or substantially all non-condensable gases that is generated primarily from eligible waste fuel or specified waste material using a thermo-chemical conversion process and that is not generated from any feedstock other than eligible waste fuel, specified waste material or fossil fuel; and (b) in respect of a property of a taxpayer that becomes available for use by the taxpayer after 2024, fuel (i) the composition of which, excluding its water content, is all or substantially all non-condensable gases, (ii) that is generated using a thermo-chemical conversion process, (iii) that is generated from feedstock of which no more than 25% is fossil fuel when measured in terms of energy content (expressed as a higher heating value of the feedstock), and (iv) that is not generated from any feedstock other than eligible waste fuel, specified waste material or fossil fuel. ( gaz de gazéification )
Income Tax Regulations — Income Tax Regulations
pulp and paper by-product means tall oil soaps and crude tall oil that are produced as by-products of the processing of wood into pulp or paper and the by-product of a pulp or paper plant’s effluent treatment or its de-inking processes. ( sous-produit d’usine de pâtes ou papiers )
Income Tax Regulations — (a)
pulp and paper waste means (a) tall oil soaps, crude tall oil and turpentine that are produced as by-products of the processing of wood into pulp or paper; and (b) the by-product of a pulp or paper plant’s effluent treatment, or its de-inking processes, if that by-product has a solid content of at least 40 per cent before combustion. ( déchets d’usines de pâtes ou papiers )
Income Tax Regulations — Income Tax Regulations
separated organics means organic waste (other than waste that is considered to be toxic or hazardous waste under any law of Canada or a province) that could be disposed of in an eligible waste management facility or eligible landfill site. ( matières organiques séparées )
Income Tax Regulations — (a)
solid biofuel means a fuel produced all or substantially all from specified waste material that is a solid at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia) (other than charcoal that is used for cooking or fuels with fossil fuel-derived ignition accelerants) and that has undergone (a) a thermo-chemical conversion process to increase its carbon fraction and densification; or (b) densification into pellets or briquettes. ( biocarburants solides )
Income Tax Regulations — Income Tax Regulations
solution gas means a fossil fuel that is gas that would otherwise be flared and has been extracted from a solution of gas and produced oil. ( gaz dissous )
Income Tax Regulations — Income Tax Regulations
specified waste material means wood waste, plant residue, municipal waste, sludge from an eligible sewage treatment facility, spent pulping liquor, food and animal waste, manure, pulp and paper by-product and separated organics. ( déchets déterminés )
Income Tax Regulations — Income Tax Regulations
spent pulping liquor means the by-product of a chemical process of transforming wood into pulp, consisting of wood residue and pulping agents. ( liqueur résiduaire )
Income Tax Regulations — (a)
thermal waste means waste heat energy extracted from a distinct point of rejection in an industrial process that would otherwise (a) be vented to the atmosphere or transferred to a liquid; and (b) not be used for a useful purpose. ( déchets thermiques )
Income Tax Regulations — Income Tax Regulations
transmission equipment means equipment used to transmit electrical energy. ( matériel de transmission )
Income Tax Regulations — Income Tax Regulations
wood waste includes scrap wood, sawdust, wood chips, bark, limbs, saw-ends and hog fuel, but does not include spent pulping liquor and any waste that no longer has the physical or chemical properties of wood. ( déchets de bois )
Income Tax Regulations — 1105
1105 The classes of property provided in this Part and in Schedule II are hereby prescribed for the purposes of the Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/82-265, s. 5; SOR/96-228, s. 1
Income Tax Regulations — 1106
cribed person means any of the following: (a) a corporation that holds a television, specialty or pay-television broadcasting licence issued by the Canadian Radio-television and Telecommunications Commission; (b) a corporation that holds a broadcast undertaking licence and that provides production funding as a result of a “significant benefits” commitment given to the Canadian Radio-television and Telecommunications Commission; (c) a person to which paragraph 149(1)(l) of the Act applies and that has a fund that is used to finance Canadian film or video productions; (d) a Canadian government film agency; (e) in respect of a film or video production, a non-resident person that does not carry on a business in Canada through a permanent establishment in Canada and whose interest (or, for civil law, right) in the production is acquired to comply with the certification requirements of a treaty co-production twinning arrangement; (f) a person (i) to which paragraph 149(1)(f) of the Act applies, (ii) that has a fund that is used to finance Canadian film or video productions, all or substantially all of which financing is provided by way of a direct ownership interest (or, for civil law, right) in those productions, and (iii) that, after 1996, has received donations only from persons described in any of paragraphs (a) to (e); (g) a prescribed taxable Canadian corporation; (h) an individual who is a Canadian; and (i) a partnership, each member of which is described in any of paragraphs (a) to (h). Prescribed Amount (11) For the purpose of the definition assistance in subsection 125.4(1) of the Act, prescribed amount means an amount paid or payable to a taxpayer under the License Fee Program of the Canadian Television Fund or as a licence-fee top-up contribution from the Canada Media Fund. Copyright Owner (12) For the purpose of the definition copyright owner in subsection (1), (a) the right of a person to share in the revenues from or proceeds of disposition of an interest or, for civil law, a right, in a film or video production is not, in and by itself, an interest or right as a copyright owner of the production; and (b) for greater certainty, a grant of an exclusive licence, within the meaning assigned by the Copyright Act , is not an assignment of a copyright. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2005-126, s. 3; SOR/2010-96, s. 2; 2013, c. 34, s. 385; SOR/2015-61, s. 1; SOR/2016-262, s. 1 2019, c. 29, s. 56 2022, c. 10, s. 39