GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
flow-through critical mineral mining expenditure of a taxpayer for a taxation year means an expense deemed by subsection 66(12.61) (or by subsection 66(18) as a consequence of the application of subsection 66(12.61) to the partnership, referred to in paragraph (c) of this definition, of which the taxpayer is a member) to be incurred by the taxpayer in the year (a) that is a Canadian exploration expense incurred by a corporation after April 7, 2022 in conducting mining exploration activity from or above the surface of the earth primarily targeting critical minerals, (b) that (i) is an expense described in paragraph (f) of the definition Canadian exploration expense in subsection 66.1(6), and (ii) is not an expense in respect of (A) trenching, if one of the purposes of the trenching is to carry out preliminary sampling (other than specified sampling), (B) digging test pits (other than for the purpose of carrying out specified sampling), and (C) preliminary sampling (other than specified sampling), (c) that is an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after April 7, 2022 and on or before March 31, 2027, (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after April 7, 2022 and on or before March 31, 2027, (e) that, in respect of an agreement described in paragraph (c), a qualified professional engineer or professional geoscientist certifies in prescribed form and manner that the expense is to be incurred in accordance with an exploration plan that primarily targets critical minerals if the qualified professional engineer or professional geoscientist (i) completed the certification within the 12-month period immediately preceding the time when the agreement is made, and (ii) acted reasonably, in their professional capacity, in completing the certification, and (f) that is not an expense that the taxpayer has included under paragraph (a.2) of the definition investment tax credit in the computation of its investment tax credit in respect of which the taxpayer has, at any time, sought a deduction under subsection (5); ( dépense minière de minéral critique déterminée )
Income Tax Act — I-3.3 (a)
flow-through mining expenditure of a taxpayer for a taxation year means an expense deemed by subsection 66(12.61) (or by subsection 66(18) as a consequence of the application of subsection 66(12.61) to the partnership, referred to in paragraph (c) of this definition, of which the taxpayer is a member) to be incurred by the taxpayer in the year (a) that is a Canadian exploration expense incurred by a corporation after March 2025 and before 2028 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2028) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1), (b) that (i) is an expense described in paragraph (f) of the definition Canadian exploration expense in subsection 66.1(6), and (ii) is not an expense in respect of (A) trenching, if one of the purposes of the trenching is to carry out preliminary sampling (other than specified sampling), (B) digging test pits (other than digging test pits for the purpose of carrying out specified sampling), and (C) preliminary sampling (other than specified sampling), (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2025 and before April 2027, (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2025 and before April 2027, and (e) that is not an expense that the taxpayer has included under paragraph (a.21) of the definition investment tax credit in the computation of its investment tax credit in respect of which the taxpayer has, at any time, sought a deduction under subsection (5); ( dépense minière déterminée )
Income Tax Act — I-3.3
Gaspé Peninsula means that portion of the Gaspé region of the Province of Quebec that extends to the western border of Kamouraska County and includes the Magdalen Islands; ( péninsule de Gaspé )
Income Tax Act — I-3.3
government assistance means 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, other than as an excluded loan (as defined in subsection 12(11)), as a deduction under subsection (5) or (6) or as a deemed payment on account of tax payable under subsection 127.44(2), 127.45(2), 127.48(2), 127.49(2) or 127.491(2); ( aide gouvernementale )
Income Tax Act — I-3.3
non-government assistance means an amount (other than an amount received directly from a government, municipality or other public authority) that would be included in income under paragraph 12(1)(x) if that paragraph were read without reference to subparagraphs 12(1)(x)(v) to (vii); ( aide non gouvernementale )
Income Tax Act — I-3.3 (a)
non-qualifying corporation at any time means (a) a corporation that is, at that time, not a Canadian-controlled private corporation, (b) a corporation that would be liable to pay tax under Part I.3 for the taxation year of the corporation that includes that time if that Part were read without reference to subsection 181.1(4) and if the amount determined under subsection 181.2(3) in respect of the corporation for the year were determined without reference to amounts described in any of paragraphs 181.2(3)(a), 181.2(3)(b), 181.2(3)(d) and 181.2(3)(f) to the extent that the amounts so described were used to acquire property that would be qualified small-business property if the corporation were not a non-qualifying corporation, or (c) a corporation that at that time is related for the purposes of section 181.5 to a corporation described in paragraph (b); ( société non admissible )
Income Tax Act — I-3.3
phase , of a project, means a discrete expansion in the extraction, processing or production capacity of the project of a taxpayer beyond a capacity level that was attained before March 29, 2012 and which expansion in capacity was the taxpayer’s demonstrated intention immediately before that date; ( phase )
Income Tax Act — I-3.3 (a)
pre-production mining expenditure , of a taxable Canadian corporation for a taxation year, means the total of all amounts each of which is an expenditure incurred after 2002 by the taxable Canadian corporation in the taxation year that (a) is a Canadian exploration expense and would be (i) described in paragraph (f) of the definition Canadian exploration expense in subsection 66.1(6) if the expression mineral resource in that paragraph were defined to mean a mineral deposit from which the principal mineral to be extracted is diamond, a base or precious metal deposit, or a mineral deposit from which the principal mineral to be extracted is an industrial mineral that, when refined, results in a base or precious metal, or (ii) described in paragraph (g), (g.3) or (g.4) and not in paragraph (f), of the definition Canadian exploration expense in subsection 66.1(6) if the expression “mineral resource” in paragraph (g) of that definition were defined to mean a mineral deposit from which the principal mineral to be extracted is diamond, a base or precious metal deposit, or a mineral deposit from which the principal mineral to be extracted is an industrial mineral that, when refined, results in a base or precious metal, and (b) is not an expense that (i) was renounced under subsection 66(12.6) to the taxable Canadian corporation except if the corporation is, on the effective date of the renunciation, (A) a corporation that would be a principal business corporation , as defined in subsection 66(15), if that definition were read without reference to its paragraphs (a), (a.1), (f), (h) and (i), and (B) the sole shareholder of the corporation that renounced the expenditure, or (ii) is a member’s share of an expense incurred by a partnership unless the expense was deemed by subsection 66(18) to have been made or incurred at the end of the fiscal period of the partnership by the member and throughout the fiscal period of the partnership in which the expense was incurred (A) each member of the partnership would (otherwise than because of being a member of the partnership) be a “principal-business corporation” as defined in subsection 66(15) of the Act, if that definition were read without reference to its paragraphs (a), (a.1), (f), (h) and (i), and (B) the corporation is a member of the partnership at the time the expenditure is incurred and would not be a specified member of the partnership if the definition specified member in subsection 248(1) were read without reference to its subparagraph (b)(ii), ( dépense minière préparatoire )
Income Tax Act — I-3.3
qualified Canadian exploration expenditure [Repealed, 1996, c. 21, s. 30]
Income Tax Act — I-3.3
qualified construction equipment [Repealed, 1996, c. 21, s. 30]
Income Tax Act — I-3.3 (a)
qualified expenditure incurred by a taxpayer in a taxation year means (a) an amount that is an expenditure incurred in the year by the taxpayer in respect of scientific research and experimental development and is (i) an expenditure described in subparagraph 37(1)(a)(i), (ii) 80% of an expenditure described in any of subparagraphs 37(1)(a)(i.01) to (iii), (iii) an expenditure for first term shared-use-equipment or second term shared-use-equipment, or (iv) an expenditure described in paragraph 37(1)(b), or (b) a prescribed proxy amount of the taxpayer for the year, but does not include (c) a prescribed expenditure incurred in the year by the taxpayer, (d) [Repealed, 2026, c. 3, s. 47] (e) [Repealed, 1998, c. 19, s. 33] (f) an expenditure (other than an expenditure that is salary or wages of an employee of the taxpayer) incurred by the taxpayer in respect of scientific research and experimental development to the extent that it is performed by another person or partnership at a time when the taxpayer and the person or partnership to which the expenditure is paid or payable do not deal with each other at arm’s length, (g) an expenditure described in paragraph 37(1)(a) that is paid or payable by the taxpayer to or for the benefit of a person or partnership that is not a taxable supplier in respect of the expenditure, other than an expenditure in respect of scientific research and experimental development directly undertaken by the taxpayer, and (h) an amount that would otherwise be a qualified expenditure incurred by the taxpayer in the year to the extent of any reduction in respect of the amount that is required under any of subsections 127(18) to 127(20) to be applied; ( dépense admissible )
Income Tax Act — I-3.3 (a)
qualified professional engineer or professional geoscientist means an individual who (a) is an engineer or geoscientist with a university degree, or equivalent accreditation, in an area of geoscience, or engineering, relating to mineral exploration or mining, (b) has at least five years of experience in mineral exploration, mine development or operation, or mineral project assessment, or any combination of those, that is relevant to their professional degree or area of practice, (c) has experience relevant to the subject matter of the exploration plan and the certification described in paragraph (e) of the definition flow-through critical mineral mining expenditure , and (d) is registered and in good standing with a professional association that has the authority or recognition by law of a jurisdiction in Canada to regulate the profession of engineering or geoscience in (i) the jurisdiction where the property that is the subject of the exploration plan is located, or (ii) if there is no professional association in the jurisdiction described in subparagraph (i), a jurisdiction in Canada where a professional association regulates the profession of engineering or geoscience; ( ingénieur ou géoscientifique professionnel qualifié )
Income Tax Act — I-3.3 (a)
qualified resource property , of a taxpayer, means property that is a prescribed building or prescribed machinery and equipment, that is acquired by the taxpayer after March 28, 2012, that has not been used, or acquired for use or lease, for any purpose whatever before it was acquired by the taxpayer and that is (a) to be used by the taxpayer in Canada primarily for the purpose of (i) operating an oil or gas well or extracting petroleum or natural gas from a natural accumulation of petroleum or natural gas, (ii) extracting minerals from a mineral resource, (iii) processing (A) ore (other than iron ore or tar sands ore) from a mineral resource to any stage that is not beyond the prime metal stage or its equivalent, (B) iron ore from a mineral resource to any stage that is not beyond the pellet stage or its equivalent, or (C) tar sands ore from a mineral resource to any stage that is not beyond the crude oil stage or its equivalent, (iv) producing industrial minerals, (v) 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, (vi) Canadian field processing, (vii) exploring or drilling for petroleum or natural gas, or (viii) prospecting or exploring for or developing a mineral resource, or (b) to be leased by the taxpayer to a lessee (other than a person exempt from tax under this Part because of section 149) who can reasonably be expected to use the property in Canada primarily for any of the purposes referred to in paragraph (a), but this paragraph does not apply to prescribed machinery and equipment unless (i) the property is leased in the ordinary course of carrying on a business in Canada by a corporation whose principal business is any of, or a combination of, leasing property, lending money, purchasing conditional sales contracts, accounts receivable, bills of sale, chattel mortgages or hypothecary claims on movables, bills of exchange or other obligations representing all or part of the sale price of merchandise or services, (ii) the property is manufactured and leased in the ordinary course of carrying on business in Canada by a corporation whose principal business is manufacturing property that it sells or leases, or (iii) the property is leased in the ordinary course of carrying on business in Canada by a corporation the principal business of which is selling or servicing property of that type, and, for the purpose of this definition, “Canada” includes the offshore region prescribed for the purpose of the definition specified percentage ; ( bien minier admissible )
Income Tax Act — I-3.3
qualified small-business property [Repealed, 1996, c. 21, s. 30]
Income Tax Act — I-3.3
qualified transportation equipment [Repealed, 1996, c. 21, s. 30]
Income Tax Act — I-3.3
second term shared-use-equipment , of a taxpayer, means property of the taxpayer that was first term shared-use-equipment and that is used by the taxpayer, during its operating time in the period (in this subsection and subsection (11.5) referred to as the “second period”) beginning at the time the property was acquired by the taxpayer and ending at the end of the taxpayer’s first taxation year ending at least 24 months after that time, primarily for the prosecution of scientific research and experimental development in Canada; ( matériel à vocations multiples de deuxième période )
Income Tax Act — I-3.3
specified child care start-up expenditure [Repealed, 2017, c. 20, s. 23]
Income Tax Act — I-3.3 (a)
duced (i) a qualified expenditure of a taxpayer under any of subsections (18) to (20), for the qualified expenditure incurred (A) before 2015, 20%, and (B) after 2014, 15%, (ii) the amount of eligible salary and wages payable (by the taxpayer) to an eligible apprentice under paragraph (11.1)(c.4), 10%, (iii) [Repealed, 2017, c. 20, s. 23] (g) in respect of an approved project property acquired (i) before 1989, 60%, and (ii) after 1988, 45%, (h) in respect of the qualified Canadian exploration expenditure of a taxpayer for a taxation year, 25%, (i) in respect of qualified small-business property, 10%, (j) in respect of a pre-production mining expenditure of the taxpayer that is described in subparagraph (a)(i) of the definition pre-production mining expenditure and that is incurred (i) before 2013, 10%, (ii) in 2013, 5%, and (iii) after 2013, 0%, and (k) in respect of a pre-production mining expenditure of the taxpayer that is described in subparagraph (a)(ii) of the definition pre-production mining expenditure and that is incurred (i) before 2014, 10%, (ii) after 2013 and before 2016, 10% if the expenditure is incurred (A) under a written agreement entered into by the taxpayer before March 29, 2012, or (B) as part of the development of a new mine and (I) the construction of the mine was started by, or on behalf of, the taxpayer before March 29, 2012 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (II) the engineering and design work for the construction of the mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 29, 2012 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), and (iii) in any other case, (A) in 2014, 7%, (B) in 2015, 5% if the expense is described in paragraph (a)(ii) of the definition pre-production mining expenditure because of paragraph (g.4) of the definition Canadian exploration expense in subsection 66.1(6), and 4% otherwise, and (C) after 2015, 0%; ( pourcentage déterminé )
Income Tax Act — I-3.3
specified property [Repealed, 2017, c. 20, s. 23]
Income Tax Act — I-3.3 (a)
specified sampling means the collecting and testing of samples in respect of a mineral resource except that specified sampling does not include (a) the collecting or testing of a sample that, at the time the sample is collected, weighs more than 15 tonnes, and (b) the collecting or testing of a sample collected at any time in a calendar year in respect of any one mineral resource if the total weight of all such samples collected (by any person or partnership or any combination of persons and partnerships) in the period in the calendar year that is before that time (other than samples each of which weighs less than one tonne) exceeds 1,000 tonnes; ( échantillonnage déterminé )
Income Tax Act — I-3.3
SR&ED qualified expenditure pool of a taxpayer at the end of a taxation year means the amount determined by the formula A + B - C where A is the total of all amounts each of which is a qualified expenditure incurred by the taxpayer in the year, B is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and C is the total of all amounts each of which is an amount determined under paragraph 127(13)(d) for the year in respect of the taxpayer; ( compte de dépenses admissibles de recherche et de développement )
Income Tax Act — I-3.3 (a)
super-allowance benefit amount for a particular taxation year in respect of a corporation in respect of a province means the amount determined by the formula (A - B) × C where A is the total of all amounts each of which is an amount that is or may become deductible by the corporation, in computing income or taxable income relevant in calculating an income tax payable by the corporation under a law of the province for any taxation year, in respect of an expenditure on scientific research and experimental development incurred in the particular year, B is the amount by which the amount of the expenditure exceeds the total of all amounts that would be required by subsections (18) to (20) to reduce the corporation’s qualified expenditures otherwise determined under this section if the definitions government assistance and non-government assistance did not apply to assistance provided under that law, and C is (a) where the corporation’s expenditure limit for the particular year is nil, the maximum rate of the province’s income tax that applies for that year to active business income earned in the province by a corporation, and (b) in any other case, the rate of the province’s income tax for that year that would apply to the corporation if (i) it were not associated with any other corporation in the year, (ii) its taxable income for the year were less than $200,000, and (iii) its taxable income for the year were earned in the province in respect of an active business carried on in the province; ( avantage relatif à la superdéduction )
Income Tax Act — I-3.3 (a)
taxable supplier in respect of an amount means (a) a person resident in Canada or a Canadian partnership, or (b) a non-resident person, or a partnership that is not a Canadian partnership, (i) by which the amount was payable, or (ii) by or for whom the amount was receivable in the course of carrying on a business through a permanent establishment (as defined by regulation) in Canada; ( fournisseur imposable )
Income Tax Act — I-3.3
ultimate parent entity , in respect of a group of entities, means the member of the group that would be the ultimate parent entity , as defined in subsection 233.8(1), of the group if the group were a multinational enterprise group as defined in subsection 233.8(1). ( entité mère ultime )
Income Tax Act — I-3.3 (a)
adjusted service cost to a person or partnership (referred to in this definition as the “supplier”) of rendering a particular service is the amount determined by the formula: A - B - C - D - E where A is the cost to the supplier of rendering the particular service, B is the total of all amounts each of which is the amount, if any, by which (a) the cost to the supplier for a service (other than a service rendered by a person as an employee of the supplier) rendered by a person or partnership that does not deal at arm’s length with the supplier to the extent that the cost is incurred for the purpose of rendering the particular service exceeds (b) the adjusted service cost to the person or partnership referred to in paragraph (a) of rendering the service referred to in that paragraph to the supplier, C is the total of all amounts each of which is the amount, if any, by which (a) the cost to the supplier of a property acquired by the supplier from a person or partnership that does not deal at arm’s length with the supplier exceeds (b) the adjusted selling cost to the person or partnership referred to in paragraph (a) of the property, to the extent that the excess relates to the cost of rendering the particular service, D is the total of all amounts each of which is remuneration based on profits or a bonus paid or payable to an employee of the supplier to the extent that it is included in the cost to the supplier of rendering the particular service, and E is the total of all amounts each of which is government assistance or non-government assistance that can reasonably be considered to be in respect of rendering the particular service and that the supplier has received, is entitled to receive or can reasonably be expected to receive. ( coût de service rajusté )