GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (ii)
(ii) the terms of a prospectus, preliminary prospectus, registration statement, offering memorandum or notice required to be filed with a public authority in Canada and filed before June 18, 1987 with that public authority.
Income Tax Regulations — (a)
Property that is a multiple-unit residential building in Canada that would otherwise be included in Class 6 if the reference to “1979” in subparagraph (a)(viii) of that Class were read as a reference to “1980”, and in respect of which (a) a certificate has been issued by Central Mortgage and Housing Corporation certifying (i) that the installation of footings or any other base support of the building was commenced after November 18, 1974 and before 1978, and (ii) that, according to plans and specifications for the building, not less than 80 per cent of the floor space will be used in providing self-contained domestic establishments and related parking, recreation, service and storage areas; and (b) not more than 20 per cent of the floor space is used for any purpose other than the purposes referred to in subparagraph (a)(ii). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-949, s. 4
Income Tax Regulations — (a)
(a) a certificate has been issued by Central Mortgage and Housing Corporation certifying (i) that the installation of footings or any other base support of the building was commenced after November 18, 1974 and before 1978, and (ii) that, according to plans and specifications for the building, not less than 80 per cent of the floor space will be used in providing self-contained domestic establishments and related parking, recreation, service and storage areas; and
Income Tax Regulations — (i)
(i) that the installation of footings or any other base support of the building was commenced after November 18, 1974 and before 1978, and
Income Tax Regulations — (ii)
(ii) that, according to plans and specifications for the building, not less than 80 per cent of the floor space will be used in providing self-contained domestic establishments and related parking, recreation, service and storage areas; and
Income Tax Regulations — (b)
(b) not more than 20 per cent of the floor space is used for any purpose other than the purposes referred to in subparagraph (a)(ii).
Income Tax Regulations — Income Tax Regulations
Property that is a timber resource property.
Income Tax Regulations — (a)
ears after substantial completion of the property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/80-114, s. 1; SOR/80-935, s. 2; SOR/82-265, s. 6(F); SOR/84-454, s. 3; SOR/85-853, s. 2; SOR/87-667, s. 1; SOR/90-22, s. 22; SOR/94-686, s. 66(F); 77(F); SOR/97-377, s. 10
Income Tax Regulations — (a)
(a) that is (i) electrical generating equipment, (ii) production equipment and pipelines of a distributor of heat, (iii) steam generating equipment that was acquired by the taxpayer primarily for the purpose of producing steam to operate property described in subparagraph (i), or (iv) an addition to a property described in subparagraph (i), (ii) or (iii), but not including buildings or other structures,
Income Tax Regulations — (ii)
(ii) production equipment and pipelines of a distributor of heat,
Income Tax Regulations — (iii)
(iii) steam generating equipment that was acquired by the taxpayer primarily for the purpose of producing steam to operate property described in subparagraph (i), or
Income Tax Regulations — (iv)
(iv) an addition to a property described in subparagraph (i), (ii) or (iii),
Income Tax Regulations — Income Tax Regulations
but not including buildings or other structures,
Income Tax Regulations — (b)
(b) that was acquired by the taxpayer after May 25, 1976,
Income Tax Regulations — (c)
(c) that (i) was acquired by the taxpayer for use by him in a business carried on in Canada, or (ii) is to be leased by the taxpayer to a lessee for use by the lessee in Canada, and
Income Tax Regulations — (i)
(i) was acquired by the taxpayer for use by him in a business carried on in Canada, or
Income Tax Regulations — (ii)
(ii) is to be leased by the taxpayer to a lessee for use by the lessee in Canada, and
Income Tax Regulations — (d)
(d) that is property in respect of which a certificate has been issued (i) before December 11, 1979 by the Minister of Industry, Trade and Commerce certifying that the property is part of a plan designed to (A) produce heat derived primarily from the consumption of wood wastes or municipal wastes, (B) produce electrical energy by the utilization of fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat (in this clause referred to as “fossil fuel”), wood wastes or municipal wastes, or any combination thereof, if the consumption of fossil fuel (expressed as the high heat value of the fossil fuel), if any, chargeable to electrical energy on an annual basis in respect of the property is no greater than 7,000 British Thermal Units per kilowatt-hour of electrical energy produced, or (C) recover heat that is a by-product of an industrial process, or (ii) after December 10, 1979, by the Minister of Energy, Mines and Resources certifying that the property is part of a plan designed to (A) produce heat derived primarily from the consumption of natural gas, coal, coal gas, lignite, peat, wood wastes or municipal wastes, or any combination thereof, (B) produce electrical energy by the utilization of fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat (in this clause referred to as “fossil fuel”), wood wastes or municipal wastes, or any combination thereof, if the consumption of fossil fuel (expressed as the high heat value of the fossil fuel), if any, chargeable to electrical energy on an annual basis in respect of the property is no greater than 7,000 British Thermal Units per kilowatt-hour of electrical energy produced, or (C) recover heat that is a by-product of an industrial process,
Income Tax Regulations — (i)
(i) before December 11, 1979 by the Minister of Industry, Trade and Commerce certifying that the property is part of a plan designed to (A) produce heat derived primarily from the consumption of wood wastes or municipal wastes, (B) produce electrical energy by the utilization of fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat (in this clause referred to as “fossil fuel”), wood wastes or municipal wastes, or any combination thereof, if the consumption of fossil fuel (expressed as the high heat value of the fossil fuel), if any, chargeable to electrical energy on an annual basis in respect of the property is no greater than 7,000 British Thermal Units per kilowatt-hour of electrical energy produced, or (C) recover heat that is a by-product of an industrial process, or
Income Tax Regulations — (A)
(A) produce heat derived primarily from the consumption of wood wastes or municipal wastes,
Income Tax Regulations — (B)
(B) produce electrical energy by the utilization of fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat (in this clause referred to as “fossil fuel”), wood wastes or municipal wastes, or any combination thereof, if the consumption of fossil fuel (expressed as the high heat value of the fossil fuel), if any, chargeable to electrical energy on an annual basis in respect of the property is no greater than 7,000 British Thermal Units per kilowatt-hour of electrical energy produced, or
Income Tax Regulations — (C)
(C) recover heat that is a by-product of an industrial process, or
Income Tax Regulations — (ii)
(ii) after December 10, 1979, by the Minister of Energy, Mines and Resources certifying that the property is part of a plan designed to (A) produce heat derived primarily from the consumption of natural gas, coal, coal gas, lignite, peat, wood wastes or municipal wastes, or any combination thereof, (B) produce electrical energy by the utilization of fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat (in this clause referred to as “fossil fuel”), wood wastes or municipal wastes, or any combination thereof, if the consumption of fossil fuel (expressed as the high heat value of the fossil fuel), if any, chargeable to electrical energy on an annual basis in respect of the property is no greater than 7,000 British Thermal Units per kilowatt-hour of electrical energy produced, or (C) recover heat that is a by-product of an industrial process,
Income Tax Regulations — (A)
(A) produce heat derived primarily from the consumption of natural gas, coal, coal gas, lignite, peat, wood wastes or municipal wastes, or any combination thereof,
Income Tax Regulations — (C)
(C) recover heat that is a by-product of an industrial process,
Income Tax Regulations — Income Tax Regulations
and property that was acquired by the taxpayer after December 10, 1979 (other than property described in paragraph (a)) and would otherwise be included in another Class in this Schedule
Income Tax Regulations — (e)
(e) that is (i) active solar heating equipment including solar collectors, solar energy conversion equipment, storage equipment, control equipment, equipment designed to interface solar heating equipment with other heating equipment, and solar water heaters, used to (A) heat a liquid or air to be used directly in the course of manufacturing or processing, (B) provide space heating when installed in a new building or other new structure at the time of its original construction where that construction commenced after December 10, 1979, or (C) heat water for a use other than a use described in clause (A) or (B), (ii) a hydro electric installation of a producer of hydro electric energy with a planned maximum generating capacity not exceeding 15 megawatts upon completion of site development that is the generating equipment and plant (including structures) of that producer including a canal, a dam, a dyke, an overflow spillway, a penstock, a powerhouse complete with generating equipment and other equipment ancillary thereto, control equipment, fishways or fish bypasses and transmission equipment, except distribution equipment and a property included in Class 10 or 17, (iii) heat recovery equipment that is designed to conserve energy or reduce the requirement to acquire energy by extracting and reusing heat from thermal waste including condensers, heat exchange equipment, steam compressors used to upgrade low pressure steam, waste heat boilers and ancilliary equipment such as control panels, fans, instruments or pumps, (iv) an addition or alteration to a hydro electric installation described in subparagraph (ii) that results in a change in generating capacity if the new maximum generating capacity at the hydro electric installation does not exceed 15 megawatts, or (v) a fixed location device acquired after February 25, 1986, that is a wind energy conversion system designed to produce electrical energy, consisting of a wind-driven turbine, generating equipment and related equipment, including control and conditioning equipment, support structures, a powerhouse complete with equipment ancillary thereto, and transmission equipment, but not including distribution equipment, equipment designed to store electrical energy or property included in Class 10 or 17,
Income Tax Regulations — (i)
(i) active solar heating equipment including solar collectors, solar energy conversion equipment, storage equipment, control equipment, equipment designed to interface solar heating equipment with other heating equipment, and solar water heaters, used to (A) heat a liquid or air to be used directly in the course of manufacturing or processing, (B) provide space heating when installed in a new building or other new structure at the time of its original construction where that construction commenced after December 10, 1979, or (C) heat water for a use other than a use described in clause (A) or (B),
Income Tax Regulations — (A)
(A) heat a liquid or air to be used directly in the course of manufacturing or processing,
Income Tax Regulations — (B)
(B) provide space heating when installed in a new building or other new structure at the time of its original construction where that construction commenced after December 10, 1979, or
Income Tax Regulations — (C)
(C) heat water for a use other than a use described in clause (A) or (B),
Income Tax Regulations — (ii)
(ii) a hydro electric installation of a producer of hydro electric energy with a planned maximum generating capacity not exceeding 15 megawatts upon completion of site development that is the generating equipment and plant (including structures) of that producer including a canal, a dam, a dyke, an overflow spillway, a penstock, a powerhouse complete with generating equipment and other equipment ancillary thereto, control equipment, fishways or fish bypasses and transmission equipment, except distribution equipment and a property included in Class 10 or 17,
Income Tax Regulations — (iii)
(iii) heat recovery equipment that is designed to conserve energy or reduce the requirement to acquire energy by extracting and reusing heat from thermal waste including condensers, heat exchange equipment, steam compressors used to upgrade low pressure steam, waste heat boilers and ancilliary equipment such as control panels, fans, instruments or pumps,
Income Tax Regulations — (iv)
(iv) an addition or alteration to a hydro electric installation described in subparagraph (ii) that results in a change in generating capacity if the new maximum generating capacity at the hydro electric installation does not exceed 15 megawatts, or
Income Tax Regulations — (v)
(v) a fixed location device acquired after February 25, 1986, that is a wind energy conversion system designed to produce electrical energy, consisting of a wind-driven turbine, generating equipment and related equipment, including control and conditioning equipment, support structures, a powerhouse complete with equipment ancillary thereto, and transmission equipment, but not including distribution equipment, equipment designed to store electrical energy or property included in Class 10 or 17,
Income Tax Regulations — (f)
(f) that (i) was acquired by the taxpayer for use by him for the purpose of gaining or producing income from a business carried on in Canada or from property situated in Canada, or (ii) is to be leased by the taxpayer to a lessee for use by the lessee in Canada, and
Income Tax Regulations — (i)
(i) was acquired by the taxpayer for use by him for the purpose of gaining or producing income from a business carried on in Canada or from property situated in Canada, or
Income Tax Regulations — (g)
(g) that is property in respect of which a certificate has been issued by the Minister of Energy, Mines and Resources,
Income Tax Regulations — (h)
(h) property in respect of which a certificate issued under paragraph (d) or (g) has been revoked pursuant to subsection 1104(11);
Income Tax Regulations — (i)
(i) property that had been used before it was acquired by the taxpayer unless the property had previously been included in Class 34 for the purpose of computing the income of the person from whom it was acquired;
Income Tax Regulations — (j)
(j) property acquired by the taxpayer after February 21, 1994 other than (i) property acquired by the taxpayer (A) pursuant to an agreement of purchase and sale in writing entered into by the taxpayer before February 22, 1994, (B) in order to satisfy a legally binding obligation entered into by the taxpayer in writing before February 22, 1994 to sell electricity to a public power utility in Canada, (C) that was under construction by or on behalf of the taxpayer on February 22, 1994, or (D) that is machinery or equipment that is a fixed and integral part of a building, structure or other property that was under construction by or on behalf of the taxpayer on February 22, 1994, and (ii) property acquired by the taxpayer before 1996 (A) pursuant to an agreement of purchase and sale in writing entered into before 1995 to acquire the property from a person or partnership in circumstances where (I) the property was part of a project that was under construction by the person or partnership on February 22, 1994, and (II) it is reasonable to conclude, having regard to all of the circumstances, that the person or partnership constructed the project with the intention of transferring all or part of the project to another taxpayer after completion, or (B) pursuant to an agreement in writing entered into before 1995 by the taxpayer with a person or partnership where the taxpayer agrees to assume a legally binding obligation entered into by the person or partnership before February 22, 1994 to sell electricity to a public power utility in Canada, or
Income Tax Regulations — (i)
(i) property acquired by the taxpayer (A) pursuant to an agreement of purchase and sale in writing entered into by the taxpayer before February 22, 1994, (B) in order to satisfy a legally binding obligation entered into by the taxpayer in writing before February 22, 1994 to sell electricity to a public power utility in Canada, (C) that was under construction by or on behalf of the taxpayer on February 22, 1994, or (D) that is machinery or equipment that is a fixed and integral part of a building, structure or other property that was under construction by or on behalf of the taxpayer on February 22, 1994, and
Income Tax Regulations — (A)
(A) pursuant to an agreement of purchase and sale in writing entered into by the taxpayer before February 22, 1994,
Income Tax Regulations — (B)
(B) in order to satisfy a legally binding obligation entered into by the taxpayer in writing before February 22, 1994 to sell electricity to a public power utility in Canada,
Income Tax Regulations — (C)
(C) that was under construction by or on behalf of the taxpayer on February 22, 1994, or
Income Tax Regulations — (D)
(D) that is machinery or equipment that is a fixed and integral part of a building, structure or other property that was under construction by or on behalf of the taxpayer on February 22, 1994, and
Income Tax Regulations — (ii)
(ii) property acquired by the taxpayer before 1996 (A) pursuant to an agreement of purchase and sale in writing entered into before 1995 to acquire the property from a person or partnership in circumstances where (I) the property was part of a project that was under construction by the person or partnership on February 22, 1994, and (II) it is reasonable to conclude, having regard to all of the circumstances, that the person or partnership constructed the project with the intention of transferring all or part of the project to another taxpayer after completion, or (B) pursuant to an agreement in writing entered into before 1995 by the taxpayer with a person or partnership where the taxpayer agrees to assume a legally binding obligation entered into by the person or partnership before February 22, 1994 to sell electricity to a public power utility in Canada, or
Income Tax Regulations — (A)
(A) pursuant to an agreement of purchase and sale in writing entered into before 1995 to acquire the property from a person or partnership in circumstances where (I) the property was part of a project that was under construction by the person or partnership on February 22, 1994, and (II) it is reasonable to conclude, having regard to all of the circumstances, that the person or partnership constructed the project with the intention of transferring all or part of the project to another taxpayer after completion, or
Income Tax Regulations — (I)
(I) the property was part of a project that was under construction by the person or partnership on February 22, 1994, and
Income Tax Regulations — (II)
(II) it is reasonable to conclude, having regard to all of the circumstances, that the person or partnership constructed the project with the intention of transferring all or part of the project to another taxpayer after completion, or
Income Tax Regulations — (B)
(B) pursuant to an agreement in writing entered into before 1995 by the taxpayer with a person or partnership where the taxpayer agrees to assume a legally binding obligation entered into by the person or partnership before February 22, 1994 to sell electricity to a public power utility in Canada, or
Income Tax Regulations — (k)
(k) property in respect of which a certificate has not been issued under paragraph (d) or (g) before the time that is the later of (i) the end of 1995, and (ii) 2 years after the property is acquired by the taxpayer or, where the property is property acquired in circumstances to which paragraph (j) applies, 2 years after substantial completion of the property.
Income Tax Regulations — (ii)
(ii) 2 years after the property is acquired by the taxpayer or, where the property is property acquired in circumstances to which paragraph (j) applies, 2 years after substantial completion of the property.
Income Tax Regulations — (a)
Property not included in any other class that is (a) a railway car acquired after May 25, 1976; or (b) a rail suspension device designed to carry trailers that are designed to be hauled on both highways and railway tracks. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-140, s. 27
Income Tax Regulations — (a)
(a) a railway car acquired after May 25, 1976; or
Income Tax Regulations — (b)
(b) a rail suspension device designed to carry trailers that are designed to be hauled on both highways and railway tracks.
Income Tax Regulations — Income Tax Regulations
Property acquired after December 11, 1979 that is deemed to be depreciable property by virtue of paragraph 13(5.2)(c) of the Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/82-265, s. 6
Income Tax Regulations — (a)
Property that would otherwise be included in another class in this schedule that is property used in connection with an amusement park, including (a) land improvements (other than landscaping) for or in support of park activities, including (i) roads, sidewalks, parking areas, storage areas, or similar surface constructions, and (ii) canals, (b) buildings (other than warehouses, administration buildings, hotels or motels), structures and equipment (other than automotive equipment), including (i) rides, attractions and appurtenances associated with a ride or attraction, ticket booths and facades, (ii) equipment, furniture and fixtures, in or attached to a building included in this class, (iii) bridges, and (iv) fences or similar perimeter structures, and (c) automotive equipment (other than automotive equipment designed for use on highways or streets), 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. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/82-265, s. 6
Income Tax Regulations — (a)
(a) land improvements (other than landscaping) for or in support of park activities, including (i) roads, sidewalks, parking areas, storage areas, or similar surface constructions, and (ii) canals,
Income Tax Regulations — (i)
(i) roads, sidewalks, parking areas, storage areas, or similar surface constructions, and
Income Tax Regulations — (b)
(b) buildings (other than warehouses, administration buildings, hotels or motels), structures and equipment (other than automotive equipment), including (i) rides, attractions and appurtenances associated with a ride or attraction, ticket booths and facades, (ii) equipment, furniture and fixtures, in or attached to a building included in this class, (iii) bridges, and (iv) fences or similar perimeter structures, and
Income Tax Regulations — (i)
(i) rides, attractions and appurtenances associated with a ride or attraction, ticket booths and facades,
Income Tax Regulations — (ii)
(ii) equipment, furniture and fixtures, in or attached to a building included in this class,