Income Tax Act — I-3.3 20
of expenses incurred by the taxpayer in making any representation relating to a business carried on by the taxpayer, (i) to the government of a country, province or state or to a municipal or public body performing a function of government in Canada, or (ii) to an agency of a government or of a municipal or public body referred to in subparagraph 20(1)(cc)(i) that had authority to make rules, regulations or by-laws relating to the business carried on by the taxpayer, including any representation for the purpose of obtaining a licence, permit, franchise or trademark relating to the business carried on by the taxpayer; Investigation of site (dd) an amount paid by the taxpayer in the year for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer; Utilities service connection (ee) an amount paid by the taxpayer in the year to a person (other than a person with whom the taxpayer was not dealing at arm’s length) for the purpose of making a service connection to the taxpayer’s place of business for the supply, by means of wires, pipes or conduits, of electricity, gas, telephone service, water or sewers supplied by that person, to the extent that the amount so paid was not paid (i) to acquire property of the taxpayer, or (ii) as consideration for the goods or services for the supply of which the service connection was undertaken or made; Payments by farmers (ff) an amount paid by the taxpayer in the year as a levy under the Western Grain Stabilization Act , as a premium in respect of the gross revenue insurance program established under the Farm Income Protection Act or as an administration fee in respect of a net income stabilization account; (gg) [Repealed, 1994, c. 7, Sch. VIII, s. 157] Repayments of inducements, etc. (hh) an amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount (i) included under paragraph 12(1)(x) in computing the taxpayer’s income for the year or a preceding taxation year, or (ii) that is, by reason of subparagraph 12(1)(x)(vi) or subsection 12(2.2), not included under paragraph 12(1)(x) in computing the taxpayer’s income for the year or a preceding taxation year, where the particular amount relates to an outlay or expense (other than an outlay or expense that is in respect of the cost of property of the taxpayer or that is or would be, if amounts deductible by the taxpayer were not limited by reason of paragraph 66(4)(b), subsection 66.1(2), subparagraph 66.2(2)(a)(ii), the words “30% of” in clause 66.21(4)(a)(ii)(B), clause 66.21(4)(a)(ii)(C) or (D) or subparagraph 66.4(2)(a)(ii), deductible under section 66, 66.1, 66.2, 66.21 or 66.4) that would, if the particular amount had not been received, have been deductible in computing the taxpayer’s income for the year or a preceding taxation year; Repayment of obligation (hh.1) 3/4 of any amount repaid by the taxpayer in the year (on or after the time the taxpayer ceases to carry on a business) under a legal obligation to repay all or part of an amount the taxpayer received or was entitled to receive that was assistance from a government, municipality or other public authority (whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance) in respect of, or for the acquisition of, property the cost of which was an eligible capital expenditure of the taxpayer in respect of the business if the amount of the eligible capital expenditure of the taxpayer in respect of the business was reduced by paragraph 14(10)(c) because of the amount of the assistance the taxpayer received or was entitled to receive; Inventory adjustment (ii) the amount required by paragraph 12(1)(r) to be included in computing the taxpayer’s income for the immediately preceding taxation year; (jj) [Repealed, 2013, c. 34, s. 180] Exploration and development grants (kk) the