GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
designated member , of a particular partnership in a taxation year, means a Canadian-controlled private corporation that provides (directly or indirectly, in any manner whatever) services or property to the particular partnership at any time in the corporation’s taxation year where, at any time in the year, (a) the corporation is not a member of the particular partnership, and (b) either (i) one of its shareholders holds a direct or indirect interest in the particular partnership, or (ii) if subparagraph (i) does not apply, (A) the corporation does not deal at arm’s length with a person that holds a direct or indirect interest in the particular partnership, and (B) it is not the case that all or substantially all of the corporation’s income for the year from an active business is from providing services or property to (I) persons with which the corporation deals at arm’s length, or (II) partnerships (other than the particular partnership) with which the corporation deals at arm’s length, other than a partnership in which a person that does not deal at arm’s length with the corporation holds a direct or indirect interest; ( associé désigné )
Income Tax Act — I-3.3 (a)
income of the corporation for the year from an active business means the total of (a) the corporation’s income for the year from an active business carried on by it including any income for the year pertaining to or incident to that business, other than income for the year from a source in Canada that is a property (within the meaning assigned by subsection 129(4)), and (b) the amount, if any, included under subsection 12(10.2) in computing the corporation’s income for the year; ( revenu de la société pour l’année provenant d’une entreprise exploitée activement )
Income Tax Act — I-3.3 (a)
personal services business carried on by a corporation in a taxation year means a business of providing services where (a) an individual who performs services on behalf of the corporation (in this definition and paragraph 18(1)(p) referred to as an “incorporated employee”), or (b) any person related to the incorporated employee is a specified shareholder of the corporation and the incorporated employee would reasonably be regarded as an officer or employee of the person or partnership to whom or to which the services were provided but for the existence of the corporation, unless (c) the corporation employs in the business throughout the year more than five full-time employees, or (d) the amount paid or payable to the corporation in the year for the services is received or receivable by it from a corporation with which it was associated in the year; ( entreprise de prestation de services personnels )
Income Tax Act — I-3.3
specified cooperative income [Repealed, 2019, c. 29, s. 22]
Income Tax Act — I-3.3 (a)
specified corporate income, of a corporation for a taxation year, means the lesser of (a) the lesser of (i) the total of all amounts each of which is income (other than specified farming or fishing income of the corporation for the year) from an active business of the corporation for the year from the provision of services or property to a private corporation (directly or indirectly, in any manner whatever) if (A) at any time in the year, the corporation (or one of its shareholders) or a person who does not deal at arm’s length with the corporation (or one of its shareholders) holds a direct or indirect interest in the private corporation, and (B) it is not the case that all or substantially all of the corporation’s income for the year from an active business is from the provision of services or property to (I) persons (other than the private corporation) with which the corporation deals at arm’s length, or (II) partnerships with which the corporation deals at arm’s length, other than a partnership in which a person that does not deal at arm’s length with the corporation holds a direct or indirect interest, and (ii) the total of all amounts each of which is the portion, if any, of the business limit of a private corporation described in subparagraph (i) for a taxation year that the private corporation assigns to the corporation under subsection (3.2), and (b) an amount that the Minister determines to be reasonable in the circumstances; ( revenu de société déterminé )
Income Tax Act — I-3.3 (a)
specified farming or fishing income , of a particular corporation for a taxation year, means income of the particular corporation (other than an amount included in the particular corporation’s income under subsection 135(7)), if (a) the income is from the sale of the farming products or fishing catches of the particular corporation’s farming or fishing business to another corporation, and (b) the particular corporation deals at arm’s length with the other corporation; ( revenu d’agriculture ou de pêche déterminé )
Income Tax Act — I-3.3 (a)
specified investment business , carried on by a corporation in a taxation year, means a business (other than a business carried on by a credit union or a business of leasing property other than real or immovable property) the principal purpose of which is to derive income (including interest, dividends, rents and royalties) from property but, except where the corporation was a prescribed labour-sponsored venture capital corporation at any time in the year, does not include a business carried on by the corporation in the year where (a) the corporation employs in the business throughout the year more than 5 full-time employees, or (b) any other corporation associated with the corporation provides, in the course of carrying on an active business, managerial, administrative, financial, maintenance or other similar services to the corporation in the year and the corporation could reasonably be expected to require more than 5 full-time employees if those services had not been provided; ( entreprise de placement déterminée )
Income Tax Act — I-3.3 (a)
specified partnership business limit, of a person for a taxation year, at any particular time, means the amount determined by the formula (K/L) × M – T where K is the total of all amounts each of which is the person’s share of the income (determined in accordance with Subdivision J of Division B) of a partnership of which the person was a member for a fiscal period ending in the year from an active business carried on in Canada, L is the total of all amounts each of which is the income of the partnership for a fiscal period referred to in paragraph (a) of the description of A in the definition specified partnership income in this subsection from an active business carried on in Canada, M is the lesser of (a) the amount of the business limit indicated in subsection (2) for a corporation that is not associated in a taxation year with one or more other Canadian-controlled private corporations, and (b) the product obtained by the formula (Q/R) × S where Q is the amount referred to in paragraph (a), R is 365, and S is the total of all amounts each of which is the number of days in a fiscal period of the partnership that ends in the year, and T is the total of all amounts each of which is an amount, if any, that the person assigns under subsection (8); ( plafond des affaires de société de personnes déterminé )
Income Tax Act — I-3.3 (a)
bparagraphs 125(1)(a)(iii) and 125(1)(a)(iv), and (b) the total of all amounts each of which is an amount in respect of a partnership of which the corporation was a member, or a designated member, in the year equal to the amount determined by the formula N – O where N is the amount determined in respect of the partnership for the year under paragraph (a) of the description of A, and O is the amount determined in respect of the partnership for the year (i) if the corporation was a member of the partnership, under subparagraph (b)(i) of the description of A, and (ii) if the corporation was a designated member of the partnership, under subparagraph (b)(ii) of the description of A; ( revenu de société de personnes déterminé )
Income Tax Act — I-3.3
specified partnership loss of a corporation for a taxation year means the total of all amounts each of which is an amount in respect of a partnership of which the corporation was a member in the year determined by the formula A + B where A is the total of all amounts each of which is the corporation’s share of the loss (determined in accordance with Subdivision J of Division B) of the partnership for a fiscal period ending in the year from an active business carried on in Canada by the corporation as a member of the partnership, and B is the total of all amounts each of which is an amount determined by the formula G - H where G is the amount determined for H in the definition specified partnership income in this subsection for the year in respect of the corporation’s income from an active business carried on in Canada by the corporation as a member of the partnership, and H is the amount determined for G in the definition specified partnership income in this subsection for the year in respect of the corporation’s share of the income from the business. ( perte de société de personnes déterminée )
Income Tax Act — I-3.3
Canadian manufacturing and processing profits of a corporation for a taxation year means such portion of the total of all amounts each of which is the income of the corporation for the year from an active business carried on in Canada as is determined under rules prescribed for that purpose by regulation made on the recommendation of the Minister of Finance to be applicable to the manufacturing or processing in Canada of goods for sale or lease; ( bénéfices de fabrication et de transformation au Canada )
Income Tax Act — I-3.3 (a)
manufacturing or processing does not include (a) farming or fishing, (b) logging, (c) construction, (d) operating an oil or gas well or extracting petroleum or natural gas from a natural accumulation of petroleum or natural gas, (e) extracting minerals from a mineral resource, (f) processing (i) ore (other than iron ore or tar sands ore) from a mineral resource located in Canada to any stage that is not beyond the prime metal stage or its equivalent, (ii) iron ore from a mineral resource located in Canada to any stage that is not beyond the pellet stage or its equivalent, or (iii) tar sands ore from a mineral resource located in Canada to any stage that is not beyond the crude oil stage or its equivalent, (g) producing industrial minerals, (h) producing or processing electrical energy or steam, for sale, (i) processing natural gas as part of the business of selling or distributing gas in the course of operating a public utility, (j) processing heavy crude oil recovered from a natural reservoir in Canada to a stage that is not beyond the crude oil stage or its equivalent, (k) Canadian field processing, or (l) any manufacturing or processing of goods for sale or lease, if, for any taxation year of a corporation in respect of which the expression is being applied, less than 10% of its gross revenue from all active businesses carried on in Canada was from (i) the selling or leasing of goods manufactured or processed in Canada by it, and (ii) the manufacturing or processing in Canada of goods for sale or lease, other than goods for sale or lease by it. ( fabrication ou transformation )
Income Tax Act — I-3.3 125.11
125.11 [Repealed, 2003, c. 28, s. 13(2)] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2003, c. 28, s. 13
Income Tax Act — I-3.3 125.2
s, if any, determined under paragraphs 125(1)(a) to (c) in respect of the corporation for the taxation year, and (ii) the amount determined by the formula E − F where E is the corporation’s zero-emission technology manufacturing profits for the taxation year, and F is the amount determined for B, and (b) nil, in any other case. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 125.2; 1994, c. 7, Sch. II, s. 102, Sch. VIII, s. 65, c. 21, s. 58; 2013, c. 34, s. 265 2022, c. 10, s. 12 2024, c. 15, s. 33
Income Tax Act — I-3.3
adjusted business income , of a corporation for a taxation year, has the same meaning as in Part LII of the Income Tax Regulations . ( revenu rajusté tiré d’une entreprise )
Income Tax Act — I-3.3
cost of capital , of a corporation for a taxation year, has the same meaning as in Part LII of the Income Tax Regulations . ( coût en capital )
Income Tax Act — I-3.3
cost of labour , of a corporation for a taxation year, has the same meaning as in Part LII of the Income Tax Regulations . ( coût en main-d’oeuvre )
Income Tax Act — I-3.3 (a)
zero-emission technology manufacturing profits , of a corporation for a taxation year, means the amount determined by the formula A × B × C where A is the corporation’s adjusted business income for the taxation year; B is the fraction determined by the formula D ÷ E where D is the total of the corporation’s ZETM cost of capital and ZETM cost of labour for the taxation year, and E is the total of the corporation’s cost of capital and cost of labour for the taxation year; and C is (a) if the fraction determined for B is at least 0.9, the fraction determined by the formula F ÷ G where F is the amount determined for E, and G is the amount determined for D; and (b) 1, in any other case. ( bénéfices de fabrication de technologies à zéro émission )
Income Tax Act — I-3.3
ZETM cost of capital , of a corporation for a taxation year, has the same meaning as in Part LII of the Income Tax Regulations . ( coût en capital de FTZE )
Income Tax Act — I-3.3
ZETM cost of labour , of a corporation for a taxation year, has the same meaning as in Part LII of the Income Tax Regulations . ( coût en main-d’œuvre de FTZE )
Income Tax Act — I-3.3 125.21
Part XIII tax  — eligible bank affiliate 125.21 There may be deducted in computing the tax payable under this Part for a taxation year by a particular corporation that is throughout the year an eligible Canadian bank (as defined in subsection 95(2.43)) the total of all amounts, each of which is the amount, if any, by which (a) an amount paid under paragraph 212(1)(b) in respect of interest paid or credited in the year by the particular corporation in respect of an upstream deposit (as defined in subsection 95(2.43)) owing to a non-resident corporation that is, throughout the year, an eligible bank affiliate (as defined in subsection 95(2.43)) of the particular corporation exceeds (b) the total of all amounts each of which is a portion of the amount described in paragraph (a) that is available to the non-resident corporation or any other person or partnership at any time as a credit or reduction of, or deduction from, any amount otherwise payable to the government of a country other than Canada, or a political subdivision of that country, having regard to all available provisions of the laws of that country, or political subdivision, as the case may be, any tax treaty with that country and any other agreements entered into by that country or political subdivision. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2014, c. 39, s. 40
Income Tax Act — I-3.3 (a)
Canadian surtax payable of a corporation for a taxation year means (a) in the case of a corporation that is non-resident throughout the year, the lesser of (i) the amount determined under section 123.2 in respect of the corporation for the year, and (ii) its tax payable under this Part for the year, and (b) in any other case, the lesser of (i) the prescribed proportion of the amount determined under section 123.2 in respect of the corporation for the year, and (ii) its tax payable under this Part for the year; ( surtaxe canadienne payable )
Income Tax Act — I-3.3 (a)
unused Part I.3 tax credit of a corporation for a taxation year means (a) where the year ended before 1992, the amount, if any, by which its tax payable under Part I.3 for the year exceeds the amount deductible under subsection 125.3(1) in computing its tax payable under this Part for the year, and (b) where the year ends after 1991, the amount, if any, by which the corporation’s tax payable under Part I.3 for the year (determined without reference to subsection 181.1(4)) exceeds its Canadian surtax payable under this Part for the year. ( crédit d’impôt de la partie I.3 inutilisé )
Income Tax Act — I-3.3 (a)
assistance means an amount, other than a prescribed amount or an amount deemed under subsection (3) to have been paid, that would be included under paragraph 12(1)(x) in computing a taxpayer’s income for any taxation year if that paragraph were read without reference to (a) subparagraphs 12(1)(x)(v) to (viii), if the amount were received (i) from a person or partnership described in subparagraph 12(1)(x)(ii), or (ii) in circumstances where clause 12(1)(x)(i)(C) applies; and (b) subparagraphs 12(1)(x)(v) to (vii), in any other case. ( montant d’aide )
Income Tax Act — I-3.3
Canadian film or video production has the meaning assigned by regulation. ( production cinématographique ou magnétoscopique canadienne )
Income Tax Act — I-3.3 (a)
Canadian film or video production certificate means a certificate issued in respect of a production by the Minister of Canadian Heritage certifying that the production is a Canadian film or video production in respect of which that Minister is satisfied that, except where the production is a treaty co-production (as defined in subsection 1106(3) of the Income Tax Regulations ), an acceptable share of revenues from the exploitation of the production in non-Canadian markets is, under the terms of any agreement, retained by (a) a qualified corporation that owns or owned an interest in, or for civil law a right in, the production; (b) a prescribed taxable Canadian corporation related to the qualified corporation; or (c) any combination of corporations described in paragraph (a) or (b). ( certificat de production cinématographique ou magnétoscopique canadienne )
Income Tax Act — I-3.3 (a)
h (a) or (b) if (iii) the corporation had had such a particular taxation year, and (iv) the expenditure were incurred by the corporation for the same purpose as it was by the parent and were paid at the same time and to the same person or partnership as it was by the parent. ( dépense de main-d’oeuvre )
Income Tax Act — I-3.3 (a)
production commencement time , in respect of a Canadian film or video production, means the earlier of (a) the time at which principal photography of the production begins, and (b) the latest of (i) the time at which a qualified corporation that has an interest in, or for civil law a right in, the production, or the parent of the corporation, first makes an expenditure for salary or wages or other remuneration for activities, of scriptwriters, that are directly attributable to the development by the corporation of script material of the production, (ii) the time at which the corporation or the parent of the corporation acquires a property, on which the production is based, that is a published literary work, screenplay, play, personal history or all or part of the script material of the production, and (iii) two years before the date on which principal photography of the production begins. ( début de la production )
Income Tax Act — I-3.3
qualified corporation for a taxation year means a corporation that is throughout the year a prescribed taxable Canadian corporation the activities of which in the year are primarily the carrying on through a permanent establishment (as defined by regulation) in Canada of a business that is a Canadian film or video production business. ( société admissible )
Income Tax Act — I-3.3 (a)
qualified labour expenditure , of a corporation for a taxation year in respect of a Canadian film or video production, means the lesser of (a) the amount, if any, by which (i) the total of (A) the labour expenditure of the corporation for the year in respect of the production, and (B) the amount by which the total of all amounts each of which is the labour expenditure of the corporation for a preceding taxation year in respect of the production exceeds the total of all amounts each of which is a qualified labour expenditure of the corporation in respect of the production for a preceding taxation year before the end of which the principal filming or taping of the production began exceeds (ii) where the corporation is a parent, the total of all amounts each of which is an amount that is the subject of an agreement in respect of the production referred to in paragraph (c) of the definition labour expenditure between the corporation and its wholly-owned corporation, and (b) the amount determined by the formula A - B where A is 60% of the amount by which (i) the total of all amounts each of which is an expenditure by the corporation in respect of the production that is included in the cost to, or in the case of depreciable property the capital cost to, the corporation or any other person or partnership of the production at the end of the taxation year, exceeds (ii) the total of all amounts each of which is an amount of assistance in respect of that cost that, at the time of the filing of its return of income for the year, the corporation or any other person or partnership has received, is entitled to receive or can reasonably be expected to receive, that has not been repaid before that time pursuant to a legal obligation to do so (and that does not otherwise reduce that cost), and B is the total of all amounts each of which is the qualified labour expenditure of the corporation in respect of the production for a preceding taxation year before the end of which the principal filming or taping of the production began. ( dépense de main-d’oeuvre admissible )
Income Tax Act — I-3.3 (a)
salary or wages does not include an amount (a) described in section 7; (b) determined by reference to profits or revenues; or (c) paid to a person in respect of services rendered by the person at a time when the person was non-resident, unless the person was at that time a Canadian citizen. ( traitement ou salaire )
Income Tax Act — I-3.3
script material , in respect of a production, means written material describing the story on which the production is based and, for greater certainty, includes a draft script, an original story, a screen story, a narration, a television production concept, an outline or a scene-by-scene schematic, synopsis or treatment. ( texte )
Income Tax Act — I-3.3
accredited film or video production certificate , in respect of a film or video production, means a certificate issued by the Minister of Canadian Heritage certifying that the production is an accredited production. ( certificat de production cinématographique ou magnétoscopique agréée )
Income Tax Act — I-3.3
accredited production has the meaning assigned by regulation. ( production agréée )
Income Tax Act — I-3.3
assistance means an amount, other than an amount deemed under subsection 125.5(3) to have been paid, that would be included under paragraph 12(1)(x) in computing the income of a taxpayer for any taxation year if that paragraph were read without reference to subparagraphs 12(1)(x)(v) to 12(1)(x)(vii). ( montant d’aide )
Income Tax Act — I-3.3 (a)
 the Minister an agreement that this paragraph apply in respect of the production, the reimbursement made by the corporation in the year, or within 60 days after the end of the year, of an expenditure that was incurred by the parent in a particular taxation year of the parent in respect of the production and that would be included in the Canadian labour expenditure of the corporation in respect of the production for the particular taxation year because of paragraph (a) or (b) if (iii) the corporation had had such a particular taxation year, and (iv) the expenditure were incurred by the corporation for the same purpose as it was incurred by the parent and were paid at the same time and to the same person or partnership as it was paid by the parent. ( dépense de main-d’oeuvre au Canada )