GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
executive remuneration , of an eligible entity, means (a) the total amount of compensation that is reported in the eligible entity’s Statement of Executive Compensation for Named Executive Officers pursuant to National Instrument 51-102 Continuous Disclosure Obligations, as amended from time to time, of the Canadian Securities Administrators in respect of Named Executive Officers of the eligible entity; (b) if paragraph (a) does not apply and the eligible entity is required to make a similar disclosure to shareholders under the laws of another jurisdiction, the amount of total compensation reported in that disclosure (if the compensation of more than five individuals is required to be reported under that disclosure, using the five most highly compensated of those individuals); and (c) if paragraphs (a) and (b) do not apply, the amount that would be required to be reported by the eligible entity using the methodology for preparing the Statement of Executive Compensation referred to in paragraph (a). ( rémunération de la haute direction )
Income Tax Act — I-3.3 (a)
prior reference period , for a qualifying period of an eligible entity, means (a) subject to paragraph (b), (i) for the first qualifying period, March 2019, (ii) for the second qualifying period, April 2019, (iii) for the third qualifying period, May 2019, (iv) for the fourth qualifying period, June 2019, (v) for the fifth qualifying period, July 2019, (vi) for the sixth qualifying period, August 2019, (vii) for the seventh qualifying period, September 2019, (viii) for the eighth qualifying period, October 2019, (ix) for the ninth qualifying period, November 2019, (x) for the tenth qualifying period, December 2019, (xi) for the eleventh qualifying period, December 2019, (xii) for the twelfth qualifying period, January 2020, (xiii) for the thirteenth qualifying period, February 2020, (xiv) for the fourteenth qualifying period, March 2019, (xv) for the fifteenth qualifying period, April 2019, (xvi) for the sixteenth qualifying period, May 2019, (xvii) for the seventeenth qualifying period, June 2019, (xviii) for the eighteenth qualifying period, July 2019, (xix) for the nineteenth qualifying period, August 2019, (xx) for the twentieth qualifying period, September 2019, (xxi) for the twenty-first qualifying period, October 2019, (xxii) for the twenty-second qualifying period, November 2019, (xxiii) for the twenty-third qualifying period, December 2019, (xxiv) for the twenty-fourth qualifying period, January 2020, (xxv) for the twenty-fifth qualifying period, February 2020, (xxvi) for the twenty-sixth qualifying period, March 2019, (xxvii) for the twenty-seventh qualifying period, April 2019, and (xxviii) for the twenty-eighth qualifying period, May 2019; (b) January and February 2020, if (i) on March 1, 2019, the eligible entity was not carrying on business or otherwise carrying on its ordinary activities and the qualifying period is any of the first qualifying period to the fourth qualifying period, or (ii) the qualifying period is any of (A) the first qualifying period to the fourth qualifying period and the eligible entity elects for all of the first qualifying period to the third qualifying period, (B) the fifth qualifying period to the qualifying period referred to in paragraph (d) of the definition qualifying period and the eligible entity elects for all of those qualifying periods, (C) the fourteenth qualifying period to the seventeenth qualifying period, if (I) on March 1, 2019, the eligible entity was not carrying on business or otherwise carrying on its ordinary activities, and (II) the eligible entity elects for all of those qualifying periods, or (D) the twenty-sixth qualifying period to the twenty-eighth qualifying period, if (I) on March 1, 2019, the eligible entity was not carrying on business or otherwise carrying on its ordinary activities, and (II) the eligible entity elects for all of those qualifying periods; and (c) for the qualifying period referred to in paragraph (d) of the definition qualifying period , a prescribed period. ( période de référence antérieure )
Income Tax Act — I-3.3 (a)
prior year revenue decline , of an eligible entity means, the average of all percentages each of which would, if the Act were read without reference to subsection 125.7(9) and section 257, be the revenue reduction percentage of the eligible entity for a qualifying period (a) that is any of the first qualifying period to the thirteenth qualifying period (but including only one of the tenth qualifying period or the eleventh qualifying period); and (b) throughout which the eligible entity was (i) carrying on its ordinary activities, or (ii) not carrying on its ordinary activities because of a public health restriction. ( réduction du revenu d’une année antérieure )
Income Tax Act — I-3.3 (a)
public health restriction , in respect of a qualifying property of an eligible entity for a qualifying period, means an order or decision in respect of which the following conditions are met: (a) it is made under a law of Canada or a province, or the authority granted under such a law; (b) it is made in response to the coronavirus disease 2019 (COVID-19) pandemic; (c) it is limited in scope based on one or more factors, such as (i) defined geographical boundaries, (ii) type of business or other activity, or (iii) risks associated with a particular location; (d) non-compliance with the order or decision is a federal or provincial offence or can result in the imposition of an administrative monetary penalty or other sanction by the Government of Canada or a province; (e) it does not result from a violation by the eligible entity – or a party with which the eligible entity does not deal at arm’s length that rents, directly or indirectly, the qualifying property from the eligible entity (referred to in this definition as the “specified tenant”) – of an order or decision that meets the conditions in paragraphs (a) to (d); (f) as a result of the order or decision, some or all of the activities of the eligible entity – or the specified tenant – at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity – or the specified tenant – would, absent the order or decision, otherwise have engaged in) are required to cease (referred to in this definition as the “restricted activities”) based, for greater certainty, on the type of activity rather than the extent to which an activity may be performed or limits placed on the time during which an activity may be performed; (g) it is reasonable to conclude that at least approximately 25% of the qualifying revenues of the eligible entity – or the specified tenant – for the prior reference period that were earned from, or in connection with, the qualifying property were derived from the restricted activities; and (h) the restricted activities are required to cease for a period of at least one week. ( restrictions sanitaires )
Income Tax Act — I-3.3 (a)
public institution means (a) an organization described in any of paragraphs 149(1)(a) to (d.6); or (b) a school, school board, hospital, health authority, public university or college. ( institution publique )
Income Tax Act — I-3.3 (a)
qualifying entity , for a qualifying period, means an eligible entity that meets the following conditions: (a) it files an application with the Minister in respect of the qualifying period in prescribed form and manner on or before the later of (i) January 31, 2021, and (ii) 180 days after the end of the qualifying period; (b) the individual who has principal responsibility for the financial activities of the eligible entity attests that the application is complete and accurate in all material respects; (c) if the qualifying period is any of the first qualifying period to the fourth qualifying period, its qualifying revenues for the current reference period are equal to or less than the specified percentage, for the qualifying period, of (i) if paragraph (a) or (c) of the definition prior reference period applies, its qualifying revenues for the prior reference period, and (ii) if paragraph (b) of the definition prior reference period applies, the amount determined by the formula 0.5A(B/C) where A is its qualifying revenues for the prior reference period, B is the number of days in the prior reference period, and C is the number of days in the prior reference period during which the eligible entity was carrying on business; and (d) it meets either of the following conditions: (i) it had, on March 15, 2020, a business number in respect of which it is registered with the Minister to make remittances required under section 153, or (ii) it is the case that (A) on March 15, 2020, (I) it employed one or more individuals in Canada, (II) the payroll for its employees was administered by another person or partnership (referred to in this subparagraph as the “payroll service provider”), and (III) the payroll service provider had a business number in respect of which it is registered with the Minister to make remittances required under section 153, (B) the payroll service provider used its business number to make the remittances referred to in subclause (A)(III) in respect of the employees of the eligible entity, and (C) the Minister is satisfied that the conditions in clauses (A) and (B) are met. ( entité admissible )
Income Tax Act — I-3.3 (a)
 13, 2022 and ends on April 9, 2022 (referred to in this section as the “twenty-seventh qualifying period”); (c.997) the period that begins on April 10, 2022 and ends on May 7, 2022 (referred to in this section as the “twenty-eighth qualifying period”); and (d) a prescribed period that ends no later than July 2, 2022. ( période d’admissibilité )
Income Tax Act — I-3.3
qualifying property , of an eligible entity for a qualifying period, means real or immovable property (other than property that is a self-contained domestic establishment used by the eligible entity or by a person not dealing at arm’s length with the eligible entity, or part of such a self-contained domestic establishment, the land subjacent to the self-contained domestic establishment and such portion of any immediately contiguous land as can reasonably be regarded as contributing to the use and enjoyment of the self-contained domestic establishment as a residence) in Canada used by the eligible entity in the course of its ordinary activities. ( bien admissible )
Income Tax Act — I-3.3 (a)
qualifying public health restriction , of an eligible entity for a qualifying period, means that (a) one or more qualifying properties of the eligible entity — or of one or more specified tenants (within the meaning of the definition public health restriction ) of the eligible entity — is subject to a public health restriction for at least seven days in the qualifying period; and (b) it is reasonable to conclude that at least approximately 25% of the qualifying revenues of the eligible entity — together with the qualifying revenues of any specified tenants of the eligible entity — for the prior reference period were derived from the restricted activities. ( restrictions sanitaires admissibles )
Income Tax Act — I-3.3 (a)
qualifying recovery entity , for a qualifying period, means an eligible entity that meets the following conditions: (a) it files an application with the Minister in respect of the qualifying period in prescribed form and manner no later than 180 days after the end of the qualifying period; (b) it would be a qualifying entity for the qualifying period if the definition qualifying entity were read without reference to its paragraph (a); (c) if it is a corporation (other than a corporation that is exempt from tax under this Part), it (i) is a Canadian-controlled private corporation, or (ii) would be a Canadian-controlled private corporation absent the application of subsection 136(1); (d) if it is a partnership, throughout the qualifying period it is the case that A ≤ 0.5B where A is the total of all amounts, each of which is the fair market value of an interest in the partnership held — directly or indirectly, through one or more partnerships — by (i) a person or partnership other than an eligible entity, or (ii) a corporation, other than a corporation that (A) is exempt from tax under this Part, or (B) is described in subparagraph (c)(i) or (ii), and B is the total fair market value of all interests in the partnership; and (e) it has a revenue reduction percentage (i) greater than 0%, if it is the seventeenth qualifying period, or (ii) greater than 10% (or a percentage determined by regulation for the qualifying period), if it is any of the eighteenth qualifying period and subsequent qualifying periods. ( entité de relance admissible )
Income Tax Act — I-3.3 (a)
qualifying renter , for a qualifying period, means an eligible entity that meets the following conditions: (a) it files an application with the Minister in respect of the qualifying period in prescribed form and manner no later than 180 days after the end of the qualifying period; (b) the individual who has principal responsibility for the financial activities of the eligible entity attests that the application is complete and accurate in all material respects; and (c) it meets any of the following conditions: (i) it meets the condition in paragraph (d) of the definition qualifying entity , (ii) it had a business number on September 27, 2020 and provides records and other information satisfactory to the Minister in support of its application, or (iii) it meets prescribed conditions. ( locataire admissible )
Income Tax Act — I-3.3 (a)
qualifying revenue , of an eligible entity for a prior reference period or a current reference period, means the inflow of cash, receivables or other consideration arising in the course of the ordinary activities of the eligible entity — generally from the sale of goods, the rendering of services and the use by others of resources of the eligible entity — in Canada in the particular period, subject to the following: (a) in the case of an eligible entity described in paragraph (c) of the definition eligible entity , (i) it includes revenue from a related business (as defined in subsection 149.1(1)), gifts and other amounts received in the course of its ordinary activities, and (ii) notwithstanding subparagraph (i), the eligible entity may elect to exclude funding received from government sources in the determination of its qualifying revenue for all of its prior reference periods and current reference periods; (b) in the case of an eligible entity described in paragraph (d) of the definition eligible entity , (i) it includes membership fees and other amounts received in the course of its ordinary activities, and (ii) notwithstanding subparagraph (i), the eligible entity may elect to exclude funding received from government sources in the determination of its qualifying revenue for all of its prior reference periods and current reference periods; (b.1) in the case of an eligible entity prescribed in paragraph (f) of the definition eligible entity that would be described in paragraph (c) or (d) of that definition if it were not a public institution, subparagraphs (a)(i) and (ii) apply to an eligible entity that would be described in paragraph (c) of that definition and subparagraphs (b)(i) and (ii) apply to an eligible entity that would be described in paragraph (d) of that definition; (c) it excludes, for greater certainty, extraordinary items; (d) it excludes amounts derived from persons or partnerships not dealing at arm’s length with the eligible entity; and (e) it excludes, for greater certainty, deemed overpayments under subsection (2) and deemed remittances under subsection 153(1.02). ( revenu admissible )
Income Tax Act — I-3.3
qualifying tourism or hospitality entity , for a qualifying period, has the meaning assigned by regulation. ( entité touristique ou d’accueil admissible )
Income Tax Act — I-3.3 (a)
recovery wage subsidy rate , for a qualifying period, means (a) for any of the seventeenth qualifying period to the nineteenth qualifying period, 50%; (b) for the twentieth qualifying period, 40%; (c) for the twenty-first qualifying period, 30%; and (d) for any of the twenty-second qualifying period and subsequent qualifying periods, 50% or a percentage determined by regulation for the qualifying period. ( taux de subvention salariale de relance )
Income Tax Act — I-3.3 (a)
rent subsidy percentage , of an eligible entity for a qualifying period, means (a) if the qualifying period is any of the eighth qualifying period to the seventeenth qualifying period, (i) if the eligible entity’s revenue reduction percentage is greater than or equal to 70%, 65%, (ii) if the eligible entity’s revenue reduction percentage is greater than or equal to 50%, but less than 70%, the percentage determined by the formula 40% + (A − 50%) × 1.25 where A is the eligible entity’s revenue reduction percentage, and (iii) if the eligible entity’s revenue reduction percentage is less than 50%, the percentage determined by the formula 0.8 × B where B is the eligible entity’s revenue reduction percentage; (a.1) if the qualifying period is any of the eighteenth qualifying period to the twenty-eighth qualifying period, the percentage determined by the formula A + B where A is the eligible entity’s base percentage for the qualifying period, and B is the eligible entity’s top-up percentage for the qualifying period; and (b) for a qualifying period after the twenty-eighth qualifying period, a percentage determined by regulation in respect of the eligible entity or, if there is no percentage determined by regulation for the qualifying period, nil. ( pourcentage de subvention pour le loyer )
Income Tax Act — I-3.3
rent top-up percentage , of an eligible entity in respect of a qualifying property for a qualifying period, means the percentage determined by the formula A × B ÷ C where A is 25%, or a prescribed percentage, for any of the eighth qualifying period to the twenty-eighth qualifying period and nil, or a prescribed percentage, for any subsequent qualifying period, B is the number of days in the qualifying period throughout which the qualifying property is subject to a public health restriction, and C is the number of days in the qualifying period. ( pourcentage compensatoire pour le loyer )
Income Tax Act — I-3.3
revenue reduction percentage , of an eligible entity for a qualifying period, means the result (expressed as a percentage) of the formula 1 − A/B where A is the eligible entity’s qualifying revenue for the current reference period for the qualifying period; and B is the eligible entity’s qualifying revenue for the prior reference period for the qualifying period – or, if the prior reference period is January and February 2020, the amount determined by the formula in subparagraph (c)(ii) of the definition qualifying entity – or a period prescribed by regulation in respect of the eligible entity for the qualifying period. ( pourcentage de baisse de revenu )
Income Tax Act — I-3.3 (a)
specified percentage , for a qualifying period, means (a) for the first qualifying period, 85%; and (b) for any of the second qualifying period to the fourth qualifying period, 70%. ( pourcentage déterminé ) (c) [Repealed, 2021, c. 23, s. 24]
Income Tax Act — I-3.3 (a)
top-up percentage , of an eligible entity for a qualifying period, means the percentage determined by regulation for the qualifying period or, if there is no percentage determined by regulation for the qualifying period, (a) for any of the fifth qualifying period to the tenth qualifying period, the lesser of 25% and the percentage determined by the formula 1.25 × (A − 50%) where A is the entity’s top-up revenue reduction percentage for the qualifying period; (b) for any of the eleventh qualifying period to the seventeenth qualifying period, the lesser of 35% and the percentage determined by the formula 1.75 × (A − 50%) where A is the entity’s top-up revenue reduction percentage for the qualifying period; (c) for the eighteenth qualifying period, the lesser of 25% and the percentage determined by the formula 1.25 × (A − 50%) where A is the entity’s top-up revenue reduction percentage for the qualifying period; (d) for the nineteenth qualifying period, the lesser of 15% and the percentage determined by the formula 0.75 × (A − 50%) where A is the entity’s top-up revenue reduction percentage for the qualifying period; (e) for the twentieth qualifying period, the lesser of 15% and the percentage determined by the formula 0.75 × (A − 50%) where A is the entity’s top-up revenue reduction percentage for the qualifying period; (f) for the twenty-first qualifying period, the lesser of 10% and the percentage determined by the formula 0.5 × (A − 50%) where A is the entity’s top-up revenue reduction percentage for the qualifying period; and (g) for each qualifying period after the twenty-first qualifying period, nil. ( pourcentage compensatoire )
Income Tax Act — I-3.3 (a)
top-up revenue reduction percentage , of an eligible entity for a qualifying period, means (a) for any of the fifth qualifying period to the seventh qualifying period, the result (expressed as a percentage) of the formula 1 − A ÷ B where A is the average monthly qualifying revenue of the eligible entity for the last three calendar months that ended prior to the current reference period for the qualifying period, and B is the average monthly qualifying revenue of the eligible entity for (i) if the prior reference period for the qualifying period is January and February 2020, January and February 2020, and (ii) in any other case, the last three calendar months that ended prior to the prior reference period for the qualifying period; (b) for any of the eighth qualifying period to the tenth qualifying period, the greater of (i) the result (expressed as a percentage) of the formula in paragraph (a), and (ii) the revenue reduction percentage of the eligible entity for the qualifying period; and (c) for the eleventh qualifying period and each subsequent qualifying period, the eligible entity’s revenue reduction percentage for the qualifying period. ( pourcentage compensatoire de baisse de revenue )
Income Tax Act — I-3.3 (a)
total base period remuneration , of an eligible entity, means the total of all amounts, each of which is for an eligible employee in respect of a week in the fourteenth qualifying period, equal to the least of (a) $1,129, (b) the eligible remuneration paid to the eligible employee in respect of the week, (c) if the eligible employee does not deal at arm’s length with the eligible entity in the qualifying period, the baseline remuneration in respect of the eligible employee determined for that week, and (d) if the eligible employee is on leave with pay in the week, nil. ( rémunération totale de la période de base )
Income Tax Act — I-3.3 (a)
total current period remuneration , of an eligible entity for a qualifying period, means the total of all amounts, each of which is for an eligible employee in respect of a week in the qualifying period, equal to the least of (a) $1,129, (b) the eligible remuneration paid to the eligible employee in respect of the week, (c) if the eligible employee does not deal at arm’s length with the eligible entity in the qualifying period, the baseline remuneration in respect of the eligible employee determined for that week, and (d) if the eligible employee is on leave with pay in the week, nil. ( rémunération totale de la période actuelle )