Income Tax Act — I-3.3 127
r scientific research and experimental development to be performed for it or on its behalf; ( paiement contractuel ) critical mineral means bismuth, cesium, chromium, cobalt, copper, fluorspar, gallium, germanium, graphite, indium, lithium, magnesium, manganese, molybdenum, nickel, niobium, phosphate, a platinum group metal, a rare earth element, scandium, tantalum, tellurium, tin, titanium, tungsten, uranium, vanadium or zinc; ( minéral critique ) eligible apprentice means an individual who is employed in Canada in a trade prescribed in respect of a province or in respect of Canada, during the first twenty-four months of the individual’s apprenticeship contract registered with the province or Canada, as the case may be, under an apprenticeship program designed to certify or license individuals in the trade; ( apprenti admissible ) eligible Canadian public corporation , at the relevant time in a taxation year, means (a) a corporation that (i) is resident in Canada, (ii) is a public corporation, or would be a public corporation if the words “designated stock exchange in Canada” in paragraph (a) of the definition public corporation in subsection 89(1) were read as “designated stock exchange”, (iii) is not controlled, directly or indirectly in any manner whatever, by one or more non-resident persons, and (iv) would not, if each share of its capital stock that is owned by a non-resident person (as determined, absent actual knowledge, based on publicly available information, including information filed pursuant to applicable securities laws before the year) were owned by a particular person, be controlled by the particular person, or (b) an eligible subsidiary; ( société publique canadienne admissible ) eligible child care space expenditure [Repealed, 2017, c. 20, s. 23] eligible salary and wages payable by a taxpayer to an eligible apprentice means the amount, if any, that is the salary and wages payable by the taxpayer to the eligible apprentice in respect of the first 24 months of the apprenticeship (other than a qualified expenditure incurred by the taxpayer in a taxation year, remuneration that is based on profits, bonuses, amounts described in section 6 or 7, and amounts deemed to be incurred by subsection 78(4)); ( traitement et salaire admissibles ) eligible subsidiary means a corporation (a) that is resident in Canada, and (b) not less than 90% of the issued shares of each class of the capital stock of which is owned, directly or indirectly, by one or more corporations that are eligible Canadian public corporations because of paragraph (a) of that definition; ( filiale admissible ) eligible taxpayer means (a) a corporation other than a non-qualifying corporation, (b) an individual other than a trust, (c) a trust all the beneficiaries of which are eligible taxpayers, and (d) a partnership all the members of which are eligible taxpayers, and for the purpose of this definition, a beneficiary of a trust is a person or partnership that is beneficially interested in the trust; ( contribuable admissible ) entity means (a) a corporation, partnership or trust, or (b) any other arrangement, association, organization or body whether registered or unregistered for which separate financial accounts are prepared; ( entité ) financial statements means financial statements prepared in accordance with acceptable accounting standards , as defined in subsection 18.21(1); ( états financiers ) first term shared-use-equipment , of a taxpayer, means depreciable property of the taxpayer (other than prescribed depreciable property of a taxpayer) that is used by the taxpayer, during its operating time in the period (in this subsection and subsection (11.5) referred to as the “first 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 12 months after that time, primarily for the prosecution of scientific research and experimental development in Canada, bu