Income Tax Act — I-3.3 248
eyond the stage of natural gas that is acceptable to a common carrier of natural gas, (c) the processing in Canada of hydrogen sulphide derived from raw natural gas to any stage that is not beyond the marketable sulphur stage, (d) the processing in Canada of natural gas liquids, at a natural gas processing plant where the input is raw natural gas derived from a natural accumulation of natural gas, to any stage that is not beyond the marketable liquefied petroleum stage or its equivalent, (e) the processing in Canada of crude oil (other than heavy crude oil recovered from an oil or gas well or a tar sands deposit) recovered from a natural accumulation of petroleum to any stage that is not beyond the crude oil stage or its equivalent, and (f) prescribed activities and for the purposes of paragraphs (b) to (d), (g) gas is not considered to cease to be raw natural gas solely because of its processing at a field separation and dehydration facility until it is received by a common carrier of natural gas, and (h) where all or part of a natural gas processing plant is devoted primarily to the recovery of ethane, the plant, or the part of the plant, as the case may be, is considered not to be a natural gas processing plant; ( traitement préliminaire au Canada ) Canadian oil and gas property expense has the meaning assigned by subsection 66.4(5); ( frais à l’égard de biens canadiens relatifs au pétrole et au gaz ) Canadian partnership has the meaning assigned by section 102; ( société de personnes canadienne ) Canadian real, immovable or resource property means (a) a property that would, if this Act were read without reference to the definition real or immovable property in subsection 122.1(1), be a real or immovable property situated in Canada, (b) a Canadian resource property, (c) a timber resource property, (d) a share of the capital stock of a corporation, an income or a capital interest in a trust or an interest in a partnership — other than a taxable Canadian corporation, a SIFT trust (determined without reference to subsection 122.1(2)), a SIFT partnership (determined without reference to subsection 197(8)) or a real estate investment trust (as defined in subsection 122.1(1)) — if more than 50% of the fair market value of the share or interest is derived directly or indirectly from one or any combination of properties described in paragraphs (a) to (c), or (e) any right to or interest in — or, for civil law, any right to or in — any property described in any of paragraphs (a) to (d); ( bien canadien immeuble, réel ou minier ) Canadian resident partnership means a partnership that, at any time in respect of which the expression is relevant, (a) is a Canadian partnership, (b) would, if it were a corporation, be resident in Canada (including, for greater certainty, a partnership that has its central management and control in Canada), or (c) was formed under the laws of a province; ( société de personnes résidant au Canada ) Canadian resource property has the meaning assigned by subsection 66(15); ( avoir minier canadien ) capital dividend has the meaning assigned by section 83; ( dividende en capital ) capital gain for a taxation year from the disposition of any property has the meaning assigned by section 39; ( gain en capital ) capital interest of a taxpayer in a trust has the meaning assigned by subsection 108(1); ( participation au capital ) capital loss for a taxation year from the disposition of any property has the meaning assigned by section 39; ( perte en capital ) capital property has the meaning assigned by section 54; ( immobilisation ) cash method has the meaning assigned by subsection 28(1); ( méthode de comptabilité de caisse ) cemetery care trust has the meaning assigned by subsection 148.1(1); ( fiducie pour l’entretien d’un cimetière ) 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