GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
common-law partner , with respect to a taxpayer at any time, means a person who cohabits at that time in a conjugal relationship with the taxpayer and (a) has so cohabited throughout the 12-month period that ends at that time, or (b) would be the parent of a child of whom the taxpayer is a parent, if this Act were read without reference to paragraphs 252(1)(c) and (e) and subparagraph 252(2)(a)(iii), and, for the purpose of this definition, where at any time the taxpayer and the person cohabit in a conjugal relationship, they are, at any particular time after that time, deemed to be cohabiting in a conjugal relationship unless they were living separate and apart at the particular time for a period of at least 90 days that includes the particular time because of a breakdown of their conjugal relationship; ( conjoint de fait )
Income Tax Act — I-3.3
common-law partnership means the relationship between two persons who are common-law partners of each other; ( union de fait )
Income Tax Act — I-3.3
common share means a share the holder of which is not precluded on the reduction or redemption of the capital stock from participating in the assets of the corporation beyond the amount paid up on that share plus a fixed premium and a defined rate of dividend; ( action ordinaire )
Income Tax Act — I-3.3
controlled foreign affiliate has, except as expressly otherwise provided in this Act, the meaning assigned by subsection 95(1); ( société étrangère affiliée contrôlée )
Income Tax Act — I-3.3
corporation includes an incorporated company; ( société )
Income Tax Act — I-3.3
corporation incorporated in Canada includes a corporation incorporated in any part of Canada before or after it became part of Canada; ( société constituée au Canada )
Income Tax Act — I-3.3
credit union has the meaning assigned by subsection 137(6), except for the purposes of Part XV.1; ( caisse de crédit )
Income Tax Act — I-3.3
cumulative eligible capital [Repealed, 2016, c. 12, s. 63]
Income Tax Act — I-3.3
cumulative unused excess capacity has the same meaning as in subsection 18.2(1); ( capacité excédentaire cumulative inutilisée )
Income Tax Act — I-3.3 (a)
death benefit means the total of all amounts received by a taxpayer in a taxation year on or after the death of an employee in recognition of the employee’s service in an office or employment minus (a) where the taxpayer is the only person who has received such an amount and who is a surviving spouse or common-law partner of the employee (which person is, in this definition, referred to as the “surviving spouse or common-law partner”), the lesser of (i) the total of all amounts so received by the taxpayer in the year, and (ii) the amount, if any, by which $10,000 exceeds the total of all amounts received by the taxpayer in preceding taxation years on or after the death of the employee in recognition of the employee’s service in an office or employment, or (b) where the taxpayer is not the surviving spouse or common-law partner of the employee, the lesser of (i) the total of all amounts so received by the taxpayer in the year, and (ii) that proportion of (A) the amount, if any, by which $10,000 exceeds the total of all amounts received by the surviving spouse or common-law partner of the employee at any time on or after the death of the employee in recognition of the employee’s service in an office or employment that (B) the amount described in subparagraph (i) is of (C) the total of all amounts received by all taxpayers other than the surviving spouse or common-law partner of the employee at any time on or after the death of the employee in recognition of the employee’s service in an office or employment; ( prestation consécutive au décès )
Income Tax Act — I-3.3 (a)
deferred amount at the end of a taxation year under a salary deferral arrangement in respect of a taxpayer means (a) in the case of a trust governed by the arrangement, any amount that a person has a right under the arrangement at the end of the year to receive after the end of the year where the amount has been received, is receivable or may at any time become receivable by the trust as, on account or in lieu of salary or wages of the taxpayer for services rendered in the year or a preceding taxation year, and (b) in any other case, any amount that a person has a right under the arrangement at the end of the year to receive after the end of the year, and, for the purposes of this definition, a right under the arrangement shall include a right that is subject to one or more conditions unless there is a substantial risk that any one of those conditions will not be satisfied; ( montant différé )
Income Tax Act — I-3.3
deferred profit sharing plan has the meaning assigned by subsection 147(1); ( régime de participation différée aux bénéfices )
Income Tax Act — I-3.3
depreciable property has the meaning assigned by subsection 13(21); ( bien amortissable )
Income Tax Act — I-3.3 (a)
 part of an arrangement that has the effect — or would have the effect if the agreements that are part of the arrangement and that were entered into by persons or partnerships not dealing at arm’s length with the taxpayer were entered into by the taxpayer instead of non-arm’s length persons or partnerships — of eliminating a majority of the taxpayer’s risk of loss and opportunity for gain or profit in respect of the property for a period of more than 180 days; ( contrat dérivé à terme )
Income Tax Act — I-3.3
designated insurance property has the meaning assigned by subsection 138(12); ( bien d’assurance désigné )
Income Tax Act — I-3.3
designated stock exchange means a stock exchange, or that part of a stock exchange, for which a designation by the Minister of Finance under section 262 is in effect; ( bourse de valeurs désignée )
Income Tax Act — I-3.3 (a)
the case where the merger or combination is described by clause (ii)(C) or (D), the disposing corporation receives no consideration for the security other than property that was, immediately before the merger or combination, owned by the issuing corporation and that, on the merger or combination, becomes property of the new corporation; ( disposition )
Income Tax Act — I-3.3
distribution equipment has the same meaning as in subsection 1104(13) of the Income Tax Regulations ; ( matériel de distribution )
Income Tax Act — I-3.3
dividend includes a stock dividend (other than a stock dividend that is paid to a corporation or to a mutual fund trust by a non-resident corporation); ( dividende )
Income Tax Act — I-3.3 (a)
dividend rental arrangement , of a person or a partnership (each of which is referred to in this definition as the person ), means (a) any arrangement entered into by the person where it can reasonably be considered that (i) the main reason for the person entering into the arrangement was to enable the person to receive a dividend on a share of the capital stock of a corporation, other than a dividend on a prescribed share or on a share described in paragraph (e) of the definition term preferred share in this subsection or an amount deemed by subsection 15(3) to be received as a dividend on a share of the capital stock of a corporation, and (ii) under the arrangement someone other than that person bears the risk of loss or enjoys the opportunity for gain or profit with respect to the share in any material respect, (b) for greater certainty, any arrangement under which (i) a corporation at any time receives on a particular share a taxable dividend that would, if this Act were read without reference to subsection 112(2.3), be deductible in computing its taxable income or taxable income earned in Canada for the taxation year that includes that time, and (ii) the corporation or a partnership of which the corporation is a member is obligated to pay to another person or partnership an amount (A) that is compensation for (I) the dividend described in subparagraph (i), (II) a dividend on a share that is identical to the particular share, or (III) a dividend on a share that, during the term of the arrangement, can reasonably be expected to provide to a holder of the share the same or substantially the same proportionate risk of loss or opportunity for gain as the particular share, and (B) that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend, (b.1) any specified hedging transaction, in respect of a DRA share of the person, and (c) any synthetic equity arrangement (other than a specified hedging transaction), in respect of a DRA share of the person; ( mécanisme de transfert de dividendes ) (d) [Repealed, 2026, c. 3, s. 94]
Income Tax Act — I-3.3 (a)
DRA share , of a person or partnership, means a share (a) that is owned by the person or partnership, (b) in respect of which the person or partnership is deemed to have received a dividend under subsection 260(5.1) and is provided with all or substantially all of the risk of loss and opportunity for gain or profit under an agreement or arrangement, (c) that is held by a trust under which the person or partnership is a beneficiary and in respect of which the person or partnership is deemed to have received a dividend as a result of a designation by the trust under subsection 104(19), (d) in respect of which the person or partnership is deemed to have received a dividend under subsection 82(2), or (e) in any other case, in respect of which the person or partnership is (or would be in the absence of subsection 112(2.3)) entitled to a deduction under subsection 112(1) in respect of dividends received on the share; ( action de mécanisme de transfert de dividendes ou AMTD )
Income Tax Act — I-3.3
eligible capital amount [Repealed, 2016, c. 12, s. 63]
Income Tax Act — I-3.3
eligible capital expenditure [Repealed, 2016, c. 12, s. 63]
Income Tax Act — I-3.3
eligible capital property [Repealed, 2016, c. 12, s. 63]
Income Tax Act — I-3.3
eligible dividend has the meaning assigned by subsection 89(1); ( dividende déterminé )
Income Tax Act — I-3.3
eligible funeral arrangement has the meaning assigned by subsection 148.1(1); ( arrangement de services funéraires )
Income Tax Act — I-3.3 (a)
eligible relocation means a relocation of a taxpayer in respect of which the following apply: (a) the relocation occurs to enable the taxpayer (i) to carry on a business or to be employed at a location (in section 62 and this definition referred to as “the new work location”) that is, except if the taxpayer is absent from but resident in Canada, in Canada, or (ii) to be a student in full-time attendance enrolled in a program at a post-secondary level at a location of a university, college or other educational institution (in section 62 and this definition referred to as “the new work location”), (b) the taxpayer ordinarily resided before the relocation at a residence (in section 62 and this definition referred to as “the old residence”) and ordinarily resided after the relocation at a residence (in section 62 and this definition referred to as “the new residence”), (c) except if the taxpayer is absent from but resident in Canada, both the old residence and the new residence are in Canada, and (d) the distance between the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence and the new work location; ( réinstallation admissible )
Income Tax Act — I-3.3
emissions allowance means an allowance, credit or similar instrument that represents a unit of emissions that can be used to satisfy a requirement under the laws of Canada or a province governing emissions of a regulated substance, such as greenhouse gas emissions; ( droit d’émissions )
Income Tax Act — I-3.3
emissions obligation means an obligation to surrender an emissions allowance, or an obligation that can otherwise be satisfied through the use of an emissions allowance, under a law of Canada or a province governing emissions of a regulated substance; ( obligation d’émissions )
Income Tax Act — I-3.3
employed means performing the duties of an office or employment; ( employé (être))
Income Tax Act — I-3.3 (a)
employee benefit plan means an arrangement under which contributions are made by an employer or by any person with whom the employer does not deal at arm’s length to another person (in this Act referred to as the “custodian” of an employee benefit plan) and under which one or more payments are to be made to or for the benefit of employees or former employees of the employer or persons who do not deal at arm’s length with any such employee or former employee (other than a payment that, if section 6 were read without reference to subparagraph 6(1)(a)(ii) and paragraph 6(1)(g), would not be required to be included in computing the income of the recipient or of an employee or former employee), but does not include any portion of the arrangement that is (a) a fund, plan or trust referred to in subparagraph 6(1)(a)(i) or paragraph 6(1)(d) or (f), (b) a trust described in paragraph 149(1)(y), (b.1) an employee ownership trust, (c) an employee trust, (c.1) a salary deferral arrangement, in respect of a taxpayer, under which deferred amounts are required to be included as benefits under paragraph 6(1)(a) in computing the taxpayer’s income, (c.2) a retirement compensation arrangement, (d) an arrangement the sole purpose of which is to provide education or training for employees of the employer to improve their work or work-related skills and abilities, or (e) a prescribed arrangement; ( régime de prestations aux employés )
Income Tax Act — I-3.3
employee life and health trust has the meaning assigned by subsection 144.1(2); ( fiducie de soins de santé au bénéfice d’employés )
Income Tax Act — I-3.3 (a)
es described in clause (b)(i)(A)), at least 60% of all trustees must be persons that deal at arm’s length with each person who has, directly or indirectly in any manner whatever, as part of a transaction or event or series of transactions or events, sold shares of a qualifying business to the trust (or to any person or partnership affiliated with the trust) prior to or in connection with the trust acquiring control of the qualifying business, (i) more than 50% of the beneficiaries of the trust described in clause (b)(i)(A) must approve each of the following transactions or events prior to their occurrence: (i) any transaction or event or series of transactions or events that causes at least 25% of the beneficiaries to lose their status as beneficiaries under clause (b)(i)(A) (unless the change in status is in respect of a termination of employment for cause), and (ii) a winding-up, amalgamation or merger of a qualifying business (other than in the course of a transaction or event or a series of transactions or events that involves only persons or partnerships that are affiliated with the qualifying business), and (j) all or substantially all the fair market value of the property of the trust is derived, directly or indirectly, from shares of the capital stock or indebtedness of one or more qualifying businesses that the trust controls and that carry on an active business; ( fiducie collective des employés )
Income Tax Act — I-3.3 (a)
employee trust means an arrangement (other than an employee ownership trust, an employees profit sharing plan, a deferred profit sharing plan or a plan referred to in subsection 147(15) as a “revoked plan”) established after 1979 (a) under which payments are made by one or more employers to a trustee in trust solely to provide to employees or former employees of (i) the employer, or (ii) a person with whom the employer does not deal at arm’s length, benefits the right to which vests at the time of each such payment and the amount of which does not depend on the individual’s position, performance or compensation as an employee, (b) under which the trustee has, since the commencement of the arrangement, each year allocated to individuals who are beneficiaries thereunder, in such manner as is reasonable, the amount, if any, by which the total of all amounts each of which is (i) an amount received under the arrangement by the trustee in the year from an employer or from a person with whom the employer does not deal at arm’s length, (ii) the amount that would, if this Act were read without reference to subsection 104(6), be the income of the trust for the year (other than a taxable capital gain from the disposition of property) from a property or other source other than a business, or (iii) a capital gain of the trust for the year from the disposition of property exceeds the total of all amounts each of which is (iv) the loss of the trust for the year (other than an allowable capital loss from the disposition of property) from a property or other source other than a business, or (v) a capital loss of the trust for the year from the disposition of property, and (c) the trustee of which has elected to qualify the arrangement as an employee trust in its return of income filed within 90 days from the end of its first taxation year; ( fiducie d’employés )
Income Tax Act — I-3.3
employees profit sharing plan has the meaning assigned by subsection 144(1); ( régime de participation des employés aux bénéfices )
Income Tax Act — I-3.3
employer , in relation to an officer, means the person from whom the officer receives the officer’s remuneration; ( employeur )
Income Tax Act — I-3.3
employment means the position of an individual in the service of some other person (including Her Majesty or a foreign state or sovereign) and servant or employee means a person holding such a position; ( emploi )
Income Tax Act — I-3.3
estate has the meaning assigned by subsection 104(1) and includes, for civil law, a succession; ( succession )
Income Tax Act — I-3.3
estate of the bankrupt has the same meaning as in the Bankruptcy and Insolvency Act ; ( actifs du failli )
Income Tax Act — I-3.3
excess capacity has the same meaning as in subsection 18.2(1); ( capacité excédentaire )
Income Tax Act — I-3.3
excessive eligible dividend designation has the meaning assigned by subsection 89(1); ( désignation excessive de dividende déterminé )
Income Tax Act — I-3.3
exempt income means property received or acquired by a person in such circumstances that it is, because of any provision of Part I, not included in computing the person’s income, but does not include a dividend on a share or a support amount (as defined in subsection 56.1(4)); ( revenu exonéré )
Income Tax Act — I-3.3
farming includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees, but does not include an office or employment under a person engaged in the business of farming; ( agriculture )
Income Tax Act — I-3.3
farm loss has the meaning assigned by subsection 111(8); ( perte agricole )
Income Tax Act — I-3.3
federal credit union has the meaning assigned by section 2 of the Bank Act ; ( coopérative de crédit fédérale )
Income Tax Act — I-3.3
filing-due date for a taxation year of a taxpayer means the day on or before which the taxpayer’s return of income under Part I for the year is required to be filed or would be required to be filed if tax under that Part were payable by the taxpayer for the year; ( date d’échéance de production )
Income Tax Act — I-3.3
first home savings account or FHSA has the same meaning as in subsection 146.6(1); ( compte d’épargne libre d’impôt pour l’achat d’une première propriété ou CELIAPP )
Income Tax Act — I-3.3
fiscal period [Repealed, 1996, c. 21, s. 60]
Income Tax Act — I-3.3
fishing includes fishing for or catching shellfish, crustaceans and marine animals but does not include an office or employment under a person engaged in the business of fishing; ( pêche )
Income Tax Act — I-3.3
flow-through share has the meaning assigned by subsection 66(15); ( action accréditive )
Income Tax Act — I-3.3
foreign accrual property income has the meaning assigned by section 95; ( revenu étranger accumulé, tiré de biens )
Income Tax Act — I-3.3
foreign affiliate has the meaning assigned by subsection 95(1); ( société étrangère affiliée )
Income Tax Act — I-3.3
foreign currency means currency of a country other than Canada; ( monnaie étrangère )
Income Tax Act — I-3.3
foreign currency debt has the meaning assigned by subsection 111(8); ( dette en monnaie étrangère )
Income Tax Act — I-3.3
foreign exploration and development expenses has the meaning assigned by subsection 66(15); ( frais d’exploration et d’aménagement à l’étranger )
Income Tax Act — I-3.3
foreign resource expense has the meaning assigned by subsection 66.21(1); ( frais relatifs à des ressources à l’étranger )
Income Tax Act — I-3.3
foreign resource pool expenses of a taxpayer means the taxpayer’s foreign resource expenses in respect of all countries and the taxpayer’s foreign exploration and development expenses; ( frais globaux relatifs à des ressources à l’étranger )
Income Tax Act — I-3.3 (a)
foreign resource property has the meaning assigned by subsection 66(15), and a foreign resource property in respect of a country means a foreign resource property that is (a) a right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in that country, (b) a right, licence or privilege to (i) store underground petroleum, natural gas or related hydrocarbons in that country, or (ii) prospect, explore, drill or mine for minerals in a mineral resource in that country, (c) an oil or gas well in that country or real or immovable property in that country the principal value of which depends on its petroleum or natural gas content (but not including depreciable property), (d) any right to a rental or royalty computed by reference to the amount or value of production from an oil or gas well in that country, or from a natural accumulation of petroleum or natural gas in that country, if the payer of the rental or royalty has an interest in, or for civil law a right in, the well or accumulation, as the case may be, and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the well or accumulation, (e) any right to a rental or royalty computed by reference to the amount or value of production from a mineral resource in that country, if the payer of the rental or royalty has an interest in, or for civil law a right in, the mineral resource and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the mineral resource, (f) a real or immovable property in that country the principal value of which depends upon its mineral resource content (but not including depreciable property), (g) a right to or an interest in — or for civil law a right to or in — any property described in any of paragraphs (a) to (e), other than a right or an interest that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership, or (h) an interest in real property described in paragraph (f) or a real right in an immovable described in that paragraph, other than an interest or a right that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership; ( avoir minier étranger )
Income Tax Act — I-3.3
foreign retirement arrangement means a prescribed plan or arrangement; ( mécanisme de retraite étranger )