GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3
SR&ED form means a prescribed form required to be filed under subsection 37(11). ( formulaire de RS&DE )
Income Tax Act — I-3.3 163
 year; and (c) any amount that may be deducted in computing the person’s income for the year because of an election made under paragraph 164(6)(c) or 164(6)(d) in a subsequent taxation year by the person’s legal representative. False statement or omission (5) A person or partnership is liable to a penalty if the person or partnership (a) knowingly or under circumstances amounting to gross negligence (i) makes — or participates in, assents to or acquiesces in, the making of — a false statement or omission in a return of income of a trust that is not subject to one of the exceptions listed in paragraphs 150(1.2)(a) to (r) for a taxation year, or (ii) fails to file a return described in subparagraph (i); or (b) fails to comply with a demand under subsection 150(2) or 231.2(1) to file a return described in subparagraph (a)(i). False statement or omission — trust return (6) The amount of the penalty to which the person or partnership is liable under subsection (5) is equal to the greater of (a) $2,500, and (b) 5% of the highest amount at any time in the year that is equal to the total fair market value of all the property held by the trust referred to in subsection (5) at that time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 163; 1994, c. 7, Sch. II, s. 135, Sch. VII, s. 17, c. 8, s. 26; 1995, c. 3, s. 48; 1996, c. 21, s. 43; 1997, c. 25, s. 52; 1998, c. 19, ss. 45, 189; 2000, c. 12, s. 142, c. 19, s. 49; 2007, c. 35, s. 53; 2013, c. 34, ss. 18, 320; 2014, c. 39, s. 59; 2016, c. 7, s. 43; 2018, c. 27, s. 19 2019, c. 29, s. 35 2020, c. 6, s. 4 2020, c. 13, s. 4 2021, c. 23, s. 43 2022, c. 10, s. 19 2022, c. 19, s. 42 2023, c. 26, s. 55 2024, c. 15, s. 52 2024, c. 17, s. 59 2024, c. 17, s. 80 2026, c. 3, s. 78
Income Tax Act — I-3.3 163.1
Penalty for late or deficient instalments 163.1 Every person who fails to pay all or any part of an instalment of tax for a taxation year on or before the day on or before which the instalment is required by this Part to be paid is liable to a penalty equal to 50% of the amount, if any, by which (a) the interest payable by the person under section 161 in respect of all instalments for the year exceeds the greater of (b) $1,000, and (c) 25% of the interest that would have been payable by the person under section 161 in respect of all instalments for the year if no instalment had been made for that year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1985, c. 55, s. 143
Income Tax Act — I-3.3 163.2
mum penalty (14) A person who is liable at any time to a penalty under both subsections (2) and (4) in respect of the same false statement is liable to pay a penalty that is not more than the greater of (a) the total amount of the penalties to which the person is liable at that time under subsection (2) in respect of the statement, and (b) the total amount of the penalties to which the person is liable at that time under subsection (4) in respect of the statement. Employees (15) Where an employee (other than a specified employee or an employee engaged in an excluded activity) is employed by the other person referred to in subsections (2) and (4), (a) subsections (2) to (5) do not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of this Act; and (b) the conduct of the employee is deemed to be that of the other person for the purposes of applying subsection 163(2) to the other person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 19, s. 50; 2013, c. 34, s. 146(F)
Income Tax Act — I-3.3 (a)
culpable conduct means conduct, whether an act or a failure to act, that (a) is tantamount to intentional conduct; (b) shows an indifference as to whether this Act is complied with; or (c) shows a wilful, reckless or wanton disregard of the law. ( conduite coupable )
Income Tax Act — I-3.3
entity includes an association, a corporation, a fund, a joint venture, an organization, a partnership, a syndicate and a trust. ( entité )
Income Tax Act — I-3.3 (a)
excluded activity , in respect of a false statement, means the activity of (a) promoting or selling (whether as principal or agent or directly or indirectly) an arrangement, an entity, a plan, a property or a scheme (in this definition referred to as the “arrangement”) where it can reasonably be considered that (i) subsection 66(12.68) applies to the arrangement, (ii) the definition tax shelter in subsection 237.1(1) applies to a person’s interest in the arrangement, or (iii) one of the main purposes for a person’s participation in the arrangement is to obtain a tax benefit; or (b) accepting (whether as principal or agent or directly or indirectly) consideration in respect of the promotion or sale of an arrangement. ( activité exclue )
Income Tax Act — I-3.3
false statement includes a statement that is misleading because of an omission from the statement. ( faux énoncé )
Income Tax Act — I-3.3
gross compensation of a particular person at any time, in respect of a false statement that could be used by or on behalf of another person, means all amounts to which the particular person, or any person not dealing at arm’s length with the particular person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of the statement. ( rétribution brute )
Income Tax Act — I-3.3
gross entitlements of a person at any time, in respect of a planning activity or a valuation activity of the person, means all amounts to which the person, or another person not dealing at arm’s length with the person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of the activity. ( droits à paiement )
Income Tax Act — I-3.3 (a)
participate includes (a) to cause a subordinate to act or to omit information; and (b) to know of, and to not make a reasonable attempt to prevent, the participation by a subordinate in an act or an omission of information. ( participer )
Income Tax Act — I-3.3 (a)
planning activity includes (a) organizing or creating, or assisting in the organization or creation of, an arrangement, an entity, a plan or a scheme; and (b) participating, directly or indirectly, in the selling of an interest in, or the promotion of, an arrangement, an entity, a plan, a property or a scheme. ( activité de planification )
Income Tax Act — I-3.3
subordinate , in respect of a particular person, includes any other person over whose activities the particular person has direction, supervision or control whether or not the other person is an employee of the particular person or of another person, except that, if the particular person is a member of a partnership, the other person is not a subordinate of the particular person solely because the particular person is a member of the partnership. ( subalterne )
Income Tax Act — I-3.3
valuation activity of a person means anything done by the person in determining the value of a property or a service. ( activité d’évaluation )
Income Tax Act — I-3.3 163.3
(2) to (4) that is in respect of an action of the person that occurred before that time. Certain defences not available (7) Except as otherwise provided in subsection (8), a person does not have a defence in relation to a penalty assessed under subsections (2) to (4) by reason that the person exercised due diligence to prevent the action from occurring. Due diligence (8) A person is not liable for a penalty under subsection (3) or (4) in respect of an action of the person if the person exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances to prevent the action from occurring. Assessment vacated (9) For the purposes of subsections (2) to (8), if an assessment of a penalty under subsections (2) to (4) is vacated, the penalty is deemed to have never been assessed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2013, c. 40, s. 71
Income Tax Act — I-3.3
electronic cash register means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data or any other electronic point-of-sale system. ( caisse enregistreuse électronique )
Income Tax Act — I-3.3 (a)
electronic suppression of sales device means (a) a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports; or (b) a hidden programming option, whether preinstalled or installed at a later time, embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that (i) may be used to create a virtual second till, or (ii) may eliminate or manipulate transaction records, which may or may not be preserved in digital formats, in order to represent the actual or manipulated record of transactions in the electronic cash register. ( appareil de suppression électronique des ventes )
Income Tax Act — I-3.3
service has the same meaning as in subsection 123(1) of the Excise Tax Act . ( service )
Income Tax Act — I-3.3 164
year of the estate, (a) the amount, if any, by which (i) the amount of the benefit deemed by paragraph 7(1)(e) to have been received by the taxpayer in respect of the right exceeds the total of (ii) the amount, if any, by which the value of the right immediately before the time it was exercised or disposed of exceeds the amount, if any, paid by the taxpayer to acquire the right, and (iii) where in computing the taxpayer’s taxable income for the taxation year in which the taxpayer died an amount was deducted under paragraph 110(1)(d) in respect of the benefit deemed by paragraph 7(1)(e) to have been received by the taxpayer in that year by reason of paragraph 7(1)(e) in respect of that right, 1/2 of the amount, if any, by which the amount determined under subparagraph (i) exceeds the amount determined under subparagraph (ii), shall be deemed to be a loss of the taxpayer from employment for the taxpayer’s last taxation year; (b) there shall be deducted in computing the adjusted cost base to the estate of the right at any time the amount of the loss that would be determined under paragraph (a) if that paragraph were read without reference to subparagraph (a)(iii); and (c) the legal representative shall, at or before the time prescribed for filing the election under this subsection, file a prescribed form amending the return of income of the taxpayer for the taxpayer’s last taxation year to give effect to paragraph (a). Definition of overpayment (7) In this section, overpayment of a taxpayer for a taxation year means (a) where the taxpayer is not a corporation, the total of all amounts paid on account of the taxpayer’s liability under this Part for the year minus all amounts payable in respect thereof; and (b) where the taxpayer is a corporation, the total of all amounts paid on account of the corporation’s liability under this Part or Parts I.3, VI or VI.1 for the year minus all amounts payable in respect thereof. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 164; 1994, c. 7, Sch. II, s. 136, Sch. VI, s. 9, Sch. VII, s. 18, Sch. VIII, s. 97, c. 8, s. 27; 1996, c. 21, s. 44; 1997, c. 26, s. 86; 1998, c. 19, s. 190; 1999, c. 22, s. 66; 2001, c. 17, s. 156; 2002, c. 8, ss. 182, 184; 2003, c. 15, s. 118; 2005, c. 19, s. 37; 2006, c. 4, s. 163; 2010, c. 12, s. 19, c. 25, s. 42; 2013, c. 33, s. 17, c. 34, ss. 36, 321; 2014, c. 39, s. 60 2019, c. 29, s. 36 2020, c. 6, s. 5 2020, c. 13, s. 5 2021, c. 23, s. 44 2022, c. 5, s. 28 2022, c. 10, s. 20 2022, c. 10, s. 159 2022, c. 10, s. 173 2023, c. 26, s. 56 2024, c. 15, s. 115 2024, c. 17, s. 60 2024, c. 17, s. 99 2024, c. 17, s. 111 2026, c. 3, s. 79 2026, c. 3, s. 145
Income Tax Act — I-3.3 164.1
164.1 [Repealed, 1994, c. 7, Sch. VII, s. 19] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 164.1; 1994, c. 7, Sch. II, s. 137, Sch. VII, s. 19
Income Tax Act — I-3.3 165
x Court of Canada directs. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 165; 1994, c. 7, Sch. II, s. 138, Sch. VII, s. 20, Sch. VIII, s. 98, c. 13, s. 8; 1995, c. 21, s. 70, c. 38, ss. 4, 9; 1996, c. 11, s. 95, c. 21, s. 45; 1998, c. 19, s. 192; 1999, c. 17, s. 168; 2000, c. 19, s. 51; 2001, c. 17, s. 157; 2005, c. 38, s. 138; 2010, c. 25, s. 43; 2014, c. 39, s. 61
Income Tax Act — I-3.3 166
Irregularities 166 An assessment shall not be vacated or varied on appeal by reason only of any irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“166”
Income Tax Act — I-3.3 166.1
Extension of time by Minister 166.1 (1) Where no notice of objection to an assessment has been served under section 165, nor any request under subsection 245(6) made, within the time limited by those provisions for doing so, the taxpayer may apply to the Minister to extend the time for serving the notice of objection or making the request. Contents of application (2) An application made under subsection 166.1(1) shall set out the reasons why the notice of objection or the request was not served or made, as the case may be, within the time otherwise limited by this Act for doing so. How application made (3) An application under subsection 166.1(1) shall be made by being addressed to the Chief of Appeals in a District Office or a Taxation Centre of the Canada Revenue Agency and delivered or mailed to that Office or Centre, accompanied by a copy of the notice of objection or a copy of the request, as the case may be. Idem (4) The Minister may accept an application under this section that was not made in the manner required by subsection 166.1(3). Duties of Minister (5) On receipt of an application made under subsection 166.1(1), the Minister shall, with all due dispatch, consider the application and grant or refuse it, and shall thereupon notify the taxpayer in writing of the Minister’s decision. Date of objection or request if application granted (6) If an application made under subsection (1) is granted, the notice of objection or the request, as the case may be, is deemed to have been served or made on the day on which the decision of the Minister is sent to the taxpayer. When order to be made (7) No application shall be granted under this section unless (a) the application is made within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and (b) the taxpayer demonstrates that (i) within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer (A) was unable to act or to instruct another to act in the taxpayer’s name, or (B) had a bona fide intention to object to the assessment or make the request, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 7, Sch. II, s. 139, Sch. VIII, s. 99, c. 13, s. 8; 1999, c. 17, s. 168; 2005, c. 38, s. 138; 2010, c. 25, s. 44
Income Tax Act — I-3.3 166.2
Extension of time by Tax Court 166.2 (1) A taxpayer who has made an application under subsection 166.1 may apply to the Tax Court of Canada to have the application granted after either (a) the Minister has refused the application, or (b) 90 days have elapsed after service of the application under subsection 166.1(1) and the Minister has not notified the taxpayer of the Minister’s decision, but no application under this section may be made after the expiration of 90 days after the day on which notification of the decision was mailed to the taxpayer. How application made (2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act , three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5). Copy to Deputy Minister (3) The Tax Court of Canada shall send a copy of each application made under this section to the office of the Commissioner of Revenue. Powers of Court (4) The Tax Court of Canada may grant or dismiss an application made under subsection 166.2(1) and, in granting an application, may impose such terms as it deems just or order that the notice of objection be deemed to have been served on the date of its order. When application to be granted (5) No application shall be granted under this section unless (a) the application was made under subsection 166.1(1) within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and (b) the taxpayer demonstrates that (i) within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer (A) was unable to act or to instruct another to act in the taxpayer’s name, or (B) had a bona fide intention to object to the assessment or make the request, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made under subsection 166.1(1) as soon as circumstances permitted. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 7, Sch. II, s. 139, c. 13, s. 7; 1999, c. 17, s. 167; 2000, c. 30, s. 171; 2001, c. 17, s. 264; 2005, c. 38, s. 140
Income Tax Act — I-3.3 167
Extension of time to appeal 167 (1) Where an appeal to the Tax Court of Canada has not been instituted by a taxpayer under section 169 within the time limited by that section for doing so, the taxpayer may make an application to the Court for an order extending the time within which the appeal may be instituted and the Court may make an order extending the time for appealing and may impose such terms as it deems just. Contents of application (2) An application made under subsection 167(1) shall set out the reasons why the appeal was not instituted within the time limited by section 169 for doing so. How application made (3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act , three copies of the application accompanied by three copies of the notice of appeal. Copy to Deputy Attorney General (4) The Tax Court of Canada shall send a copy of each application made under this section to the office of the Deputy Attorney General of Canada. When order to be made (5) No order shall be made under this section unless (a) the application is made within one year after the expiration of the time limited by section 169 for appealing; and (b) the taxpayer demonstrates that (i) within the time otherwise limited by section 169 for appealing the taxpayer (A) was unable to act or to instruct another to act in the taxpayer’s name, or (B) had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted, and (iv) there are reasonable grounds for the appeal. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 167; 1994, c. 7, Sch. II, s. 139; 2000, c. 30, s. 172
Income Tax Act — I-3.3 168
 of subsections (1) and 149.1(4.2) and (22); or (c) in the case of a person described in any of subparagraphs (a)(i) to (v) and paragraph (b.1) of the definition qualified donee in subsection 149.1(1), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.3) and (22). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 168; 2001, c. 41, ss. 114, 127; 2005, c. 19, s. 38; 2011, c. 24, s. 53 2019, c. 29, s. 37 2021, c. 23, s. 45 2022, c. 10, s. 21
Income Tax Act — I-3.3 168.1
Date of designation 168.1 (1) If an organization is designated for the purpose of the definition qualified Canadian journalism organization in subsection 248(1), the organization is deemed to have become designated on the date that the application for designation of the organization was made, unless otherwise specified by the Minister. Revocation of designation (2) The Minister may, at any time, revoke the designation of an organization made for the purpose of the definition qualified Canadian journalism organization in subsection 248(1) and, for that purpose, the Minister shall take into account any recommendations of a body established for the purpose of that definition and referred to in paragraph (b) of that definition. Notice and date of revocation (3) If the designation of an organization is revoked under subsection (2), (a) the Minister shall provide notice of the revocation to the organization in writing; and (b) the revocation is deemed to be effective as of the date on which the notice in paragraph (a) is sent, unless the Minister specifies an earlier date. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 46
Income Tax Act — I-3.3 169
d in respect of an issue for which the right of objection or appeal has been waived in writing by the taxpayer. Disposition of appeal on consent (3) Notwithstanding section 152, for the purpose of disposing of an appeal made under a provision of this Act, the Minister may at any time, with the consent in writing of the taxpayer, reassess tax, interest, penalties or other amounts payable under this Act by the taxpayer. Provisions applicable (4) Division I applies, with such modifications as the circumstances require, in respect of a reassessment made under subsection 169(3) as though it had been made under section 152. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 169; 1994, c. 7, Sch. II, s. 140, Sch. VIII, s. 100; 1995, c. 21, s. 71; 1998, c. 19, s. 193; 2001, c. 17, s. 158; 2010, c. 25, s. 45
Income Tax Act — I-3.3 170
Notice to Deputy Minister 170 (1) Where an appeal is made to the Tax Court of Canada under section 18 of the Tax Court of Canada Act , the Court shall forthwith send a copy of the notice of the appeal to the office of the Commissioner of Revenue. (2) [Repealed, 2013, c. 34, s. 322] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 170; 1994, c. 13, s. 7; 1999, c. 17, s. 167; 2005, c. 38, s. 140; 2013, c. 34, s. 322