Income Tax Act — I-3.3 248
 Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act , chapter 3 of the Statutes of Canada, 1987; ( zone extracôtière de Terre-Neuve ) NISA Fund No. 2 means the portion of a taxpayer’s net income stabilization account (a) that is described in paragraph 8(2)(b) of the Farm Income Protection Act or is a prescribed fund, and (b) that can reasonably be considered to be attributable to a program that allows the funds in the account to accumulate; ( second fonds du compte de stabilisation du revenu net ) non-capital loss has the meaning assigned by subsection 111(8); ( perte autre qu’une perte en capital ) non-portfolio property has the same meaning as in subsection 122.1(1); ( bien hors portefeuille ) non-resident means not resident in Canada; ( non-résident ) non-resident-owned investment corporation has the meaning assigned by subsection 133(8); ( société de placement appartenant à des non-résidents ) Nova Scotia offshore area has the meaning assigned to the expression offshore area by the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act , chapter 28 of the Statutes of Canada, 1988; ( zone extracôtière de la Nouvelle-écosse ) office means the position of an individual entitling the individual to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a member of the Senate or House of Commons of Canada, a member of a legislative assembly or a member of a legislative or executive council and any other office, the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity and also includes the position of a corporation director, and officer means a person holding such an office; ( charge ) oil or gas well means any well (other than an exploratory probe or a well drilled from below the surface of the earth) drilled for the purpose of producing petroleum or natural gas or of determining the existence, location, extent or quality of a natural accumulation of petroleum or natural gas, but, for the purpose of applying sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a) in respect of property acquired after March 6, 1996, does not include a well for the extraction of material from a deposit of bituminous sands or oil shales; ( puits de pétrole ou de gaz ) OSFI risk-weighting guidelines means the guidelines, issued by the Superintendent of Financial Institutions under the authority of section 600 of the Bank Act , requiring an authorized foreign bank to provide to the Superintendent on a periodic basis a return of the bank’s risk-weighted on-balance sheet assets and off-balance sheet exposures, that apply as of August 8, 2000; ( lignes directrices du BSIF sur la pondération des risques ) overseas Canadian Forces school staff means personnel employed outside Canada whose services are acquired by the Minister of National Defence under a prescribed order relating to the provision of educational facilities outside Canada; ( personnel scolaire des Forces canadiennes d’outre-mer ) paid-up capital has the meaning assigned by subsection 89(1); ( capital versé ) Part VII refund has the meaning assigned by subsection 192(2); ( remboursement de la partie VII ) Part VIII refund has the meaning assigned by subsection 194(2); ( remboursement de la partie VIII ) passenger vehicle means an automobile (a) acquired after June 17, 1987, other than an automobile that is acquired after that date pursuant to an obligation in writing entered into before June 18, 1987 or that is a zero-emission vehicle, or (b) leased under a lease entered into, extended or renewed after June 17, 1987; ( voiture de tourisme ) past service pension adjustment of a taxpayer for a calendar year in respect of an employer has the meaning assigned by regulation; ( facteur d’équivalence pour services passés ) pension adjustment of a taxpayer