GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 231.5
Copies 231.5 (1) Where any document is seized, inspected, audited, examined or provided under any of sections 231.1 to 231.4, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made pursuant to this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way. Compliance (2) No person shall, physically or otherwise, interfere with, hinder or molest an official (in this subsection having the meaning assigned by subsection 241(10)) doing anything that the official is authorized to do under this Act or attempt to interfere with, hinder or molest any official doing or prevent or attempt to prevent an official from doing, anything that the official is authorized to do under this Act, and every person shall, unless the person is unable to do so, do everything that the person is required to do by or under subsection (1) or sections 231.1 to 231.4. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 231.5; 1998, c. 19, s. 229; 1999, c. 17, s. 168; 2001, c. 17, s. 182; 2005, c. 38, s. 138
Income Tax Act — I-3.3 231.7
Compliance order 231.7 (1) On summary application by the Minister, a judge may, notwithstanding subsection 238(2), order a person to provide any access, assistance, information or document sought by the Minister under section 231.1 or 231.2 if the judge is satisfied that (a) the person was required under section 231.1 or 231.2 to provide the access, assistance, information or document and did not do so; and (b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 232(1)). Notice required (2) An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against whom the order is sought. Judge may impose conditions (3) A judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. Appeal (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 17, s. 183
Income Tax Act — I-3.3 231.8
Time period not to count 231.8 The following periods of time shall not be counted in the computation of the period of time within which an assessment may be made for a taxation year of a taxpayer under subsection 152(4): (a) where the taxpayer is sent or served with a notice of a requirement under subsection 231.2(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and (b) where an application is commenced by the Minister under subsection 231.7(1) to order the taxpayer to provide any access, assistance, information or document, the period of time between the day on which the taxpayer files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2018, c. 27, s. 24 2021, c. 23, s. 57
Income Tax Act — I-3.3 232
been made under paragraph 232(4)(a) cannot for any reason act or continue to act in the application under paragraph 232(4)(c), the application under paragraph 232(4)(c) may be made to another judge. Costs (9) No costs may be awarded on the disposition of any application under this section. Directions (10) Where any question arises as to the course to be followed in connection with anything done or being done under this section, other than subsection 232(2), 232(3) or 232(3.1), and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the judge’s opinion, is most likely to carry out the object of this section of allowing solicitor-client privilege for proper purposes. Prohibition (11) The custodian shall not deliver a document to any person except in accordance with an order of a judge or a consent under this section or except to any officer or servant of the custodian for the purposes of safeguarding the document. Idem (12) No officer shall inspect, examine or seize a document in the possession of a lawyer without giving the lawyer a reasonable opportunity of making a claim under this section. Authority to make copies (13) At any time while a document is in the custody of a custodian under this section, a judge may, on an ex parte application of the lawyer, authorize the lawyer to examine or make a copy of the document in the presence of the custodian or the judge by an order that shall contain such provisions as may be necessary to ensure that the document is repackaged and that the package is resealed without alteration or damage. Waiver of claim of privilege (14) Where a lawyer has, for the purpose of subsection 232(2), 232(3) or 232(3.1), made a claim that a named client of the lawyer has a solicitor-client privilege in respect of information or a document, the lawyer shall at the same time communicate to the Minister or some person duly authorized to act for the Minister the address of the client last known to the lawyer so that the Minister may endeavour to advise the client of the claim of privilege that has been made on the client’s behalf and may thereby afford the client an opportunity, if it is practicable within the time limited by this section, of waiving the claim of privilege before the matter is to be decided by a judge or other tribunal. Compliance (15) No person shall hinder, molest or interfere with any person doing anything that that person is authorized to do by or pursuant to this section or prevent or attempt to prevent any person doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to this section. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 232; 1994, c. 13, s. 7; 1998, c. 19, s. 230; 1999, c. 17, s. 167; 2005, c. 38, s. 140
Income Tax Act — I-3.3
custodian means a person in whose custody a package is placed pursuant to subsection 232(3); ( gardien )
Income Tax Act — I-3.3
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court; ( juge )
Income Tax Act — I-3.3
lawyer means, in the province of Quebec, an advocate or notary and, in any other province, a barrister or solicitor; ( avocat )
Income Tax Act — I-3.3
officer means a person acting under the authority conferred by or under sections 231.1 to 231.5; ( fonctionnaire )
Income Tax Act — I-3.3
solicitor-client privilege means the right, if any, that a person has in a superior court in the province where the matter arises to refuse to disclose an oral or documentary communication on the ground that the communication is one passing between the person and the person’s lawyer in professional confidence, except that for the purposes of this section an accounting record of a lawyer, including any supporting voucher or cheque, shall be deemed not to be such a communication. ( privilège des communications entre client et avocat )
Income Tax Act — I-3.3 233
Information return 233 (1) Every person shall, on written demand from the Minister served personally or otherwise, whether or not the person has filed an information return as required by this Act or the regulations, file with the Minister, within such reasonable time as is stipulated in the demand, the information return if it has not been filed or such information as is designated in the demand. Partnerships (2) Every partnership shall, on written demand from the Minister served personally or otherwise on any member of the partnership, file with the Minister, within such reasonable time as is stipulated in the demand, an information return required under section 233.3, 233.4 or 233.6. Application to members of partnerships (3) For the purposes of this subsection and subsection 233(2), a person who is a member of a partnership that is a member of another partnership is deemed to be a member of the other partnership. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 233; 1994, c. 7, Sch. VIII, s. 134; 1997, c. 25, s. 68
Income Tax Act — I-3.3 (a)
reportable transaction means (a) in the case of (i) a reporting person for a taxation year who is not resident in Canada at any time in the year, or (ii) a reporting partnership for a fiscal period no member of which is resident in Canada in the period, a transaction or series of transactions that relate in any manner whatever to a business carried on in Canada by the reporting person or partnership in the year or period or a preceding taxation year or period; and (b) in any other case, a transaction or series of transactions that relate in any manner whatever to a business carried on by a reporting person (other than a business carried on by a reporting person as a member of a partnership) or partnership in a taxation year or fiscal period. ( opération à déclarer )
Income Tax Act — I-3.3 (a)
reporting partnership for a fiscal period means a partnership (a) a member of which is resident in Canada in the period; or (b) that carries on a business in Canada in the period. ( société de personnes déclarante )
Income Tax Act — I-3.3 (a)
reporting person for a taxation year means a person who, at any time in the year, (a) is resident in Canada; or (b) is non-resident and carries on a business (other than a business carried on as a member of a partnership) in Canada. ( déclarant )
Income Tax Act — I-3.3 233.2
rred or loaned the property to be held (i) under the arrangement and the arrangement is governed by the laws of a country or a political subdivision of a country other than Canada or exists, was formed or organized, or was last continued under the laws of a country or a political subdivision of a country other than Canada, or (ii) by the entity and the entity is a non-resident entity (as defined by subsection 94.1(2)); (b) the transfer or loan is not an arm’s length transfer; (c) the transfer or loan is not solely in exchange for property that would be described in paragraphs (a) to (i) of the definition specified foreign property in subsection 233.3(1) if that definition were read without reference to paragraphs (j) to (q); (d) the arrangement or entity is not a trust in respect of which the person would, if this Act were read without reference to this subsection, be required to file an information return for a taxation year that includes that time; and (e) the arrangement or entity is, for a taxation year or fiscal period of the arrangement or entity that includes that time, not (i) an exempt foreign trust (as defined in subsection 94(1)), (ii) a foreign affiliate in respect of which the person is a reporting entity (within the meaning assigned by subsection 233.4(1)), or (iii) an exempt trust. Joint filing (5) Where information returns in respect of a trust’s taxation year would, but for this subsection, be required to be filed under subsection 4 by a particular person and another person, and the particular person identifies the other person in an election filed in writing with the Minister, for the purposes of applying this Act to the particular person (a) the information return filed by the other person shall be treated as if it had been filed by the particular person; (b) the information required to be provided with the return by the particular person shall be deemed to be the information required to be provided by the other person with the return; (c) the day on or before which the return is required to be filed by the particular person is deemed to be the later of the day on or before which (i) the return would, but for this subsection, have been required to have been filed by the particular person, and (ii) the return is required to have been filed by the other person; and (d) each act and omission of the other person in respect of the return is deemed to be an act or omission of the particular person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 25, s. 69; 1998, c. 19, s. 232; 2013, c. 34, s. 21
Income Tax Act — I-3.3 (a)
exempt trust means (a) a trust that is governed by a foreign retirement arrangement; (b) a trust that (i) is resident in a country under the laws of which an income tax is imposed, (ii) is exempt under the laws referred to in subparagraph (i) from the payment of income tax to the government of that country, (iii) is established principally in connection with, or the principal purpose of which is to administer or provide benefits under, one or more superannuation, pension or retirement funds or plans or any funds or plans established to provide employee benefits, and (iv) is either (A) maintained primarily for the benefit of non-resident individuals, or (B) governed by an employees profit sharing plan; or (c) a trust (i) where the interest of each beneficiary under the trust is described by reference to units, and (ii) that complies with prescribed conditions. ( fiducie exonérée )
Income Tax Act — I-3.3
specified beneficiary [Repealed, 2013, c. 34, s. 21]
Income Tax Act — I-3.3
specified foreign trust [Repealed, 2013, c. 34, s. 21]
Income Tax Act — I-3.3 233.3
ealand for income tax purposes under the laws of Australia or New Zealand, as the case may be, (ii) qualifies for a reduced rate of income tax under the income tax laws of its country of residence referred to in subparagraph (i), (iii) is established principally for the purpose of administering or providing benefits under a superannuation, pension or retirement fund or plan, and (iv) is maintained primarily for the benefit of individuals that are resident in Australia or New Zealand, as the case may be; or (o) an interest in a partnership that is a specified Canadian entity, (o.1) a right with respect to, or indebtedness of, an authorized foreign bank that is issued by, and payable or otherwise enforceable at, a branch in Canada of the bank, (p) personal-use property of the person or partnership, and (q) an interest in, or for civil law a right in, or a right to acquire, a property that is described in any of paragraphs (j) to (p). ( bien étranger déterminé ) Application to members of partnerships (2) For the purpose of this section, a person who is a member of a partnership that is a member of another partnership (a) is deemed to be a member of the other partnership; and (b) the person’s share of the income or loss of the other partnership is deemed to be equal to the amount of that income or loss to which the person is directly or indirectly entitled. Returns respecting foreign property (3) A reporting entity for a taxation year or fiscal period shall file with the Minister for the year or period a return in prescribed form on or before the day that is (a) where the entity is a partnership, the day on or before which a return is required by section 229 of the Income Tax Regulations to be filed in respect of the fiscal period of the partnership or would be required to be so filed if that section applied to the partnership; and (b) where the entity is not a partnership, the entity’s filing-due date for the year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 25, s. 69; 2001, c. 17, s. 184; 2013, c. 34, ss. 22, 166 2023, c. 26, s. 66
Income Tax Act — I-3.3
reporting entity for a taxation year or fiscal period means a specified Canadian entity for the year or period where, at any time (other than a time when the entity is non-resident) in the year or period, the total of all amounts each of which is the cost amount to the entity of a specified foreign property of the entity exceeds $100,000. ( déclarant )
Income Tax Act — I-3.3 (a)
specified Canadian entity for a taxation year or fiscal period means (a) a taxpayer resident in Canada in the year that is not (i) a mutual fund corporation, (ii) a non-resident-owned investment corporation, (iii) a person (other than a trust) all of whose taxable income for the year is exempt from tax under Part I, (iv) a trust all of the taxable income of which for the year is exempt from tax under Part I, (v) a mutual fund trust, (vi) a trust described in any of paragraphs (a) to (e.1) of the definition trust in subsection 108(1), (vii) a registered investment, nor (viii) a trust in which all persons beneficially interested are persons described in subparagraphs (i) to (vii); and (b) a partnership where the total of all amounts, each of which is a share of the partnership’s income or loss for the period of a member that is a non-resident person or a taxpayer referred to in any of subparagraphs (a)(i) to (viii), is less than 90% of the income or loss of the partnership for the period, and, where the income and loss of the partnership are nil for the period, the income of the partnership for the period is deemed to be $1,000,000 for the purpose of this paragraph. ( entité canadienne déterminée )
Income Tax Act — I-3.3 (a)
specified foreign property of a person or partnership means any property of the person or the partnership that is (a) funds or intangible property, or for civil law incorporeal property, situated, deposited or held outside Canada, (b) tangible property, or for civil law corporeal property, situated outside Canada, (c) a share of the capital stock of a non-resident corporation, (d) an interest in a non-resident trust, (e) an interest in a partnership that owns or holds specified foreign property, (f) an interest in, or right with respect to, an entity that is non-resident, (g) indebtedness owed by a non-resident person, (h) an interest in, or for civil law a right in, or a right — under a contract in equity or otherwise either immediately or in the future and either absolutely or contingently — to, any property (other than any property owned by a corporation or trust that is not the person) that is specified foreign property, and (i) property that, under the terms or conditions thereof or any agreement relating thereto, is convertible into, is exchangeable for or confers a right to acquire, property that is specified foreign property, but does not include (j) property that is used or held exclusively in the course of carrying on an active business of the person or partnership (determined as if the person or partnership were a corporation resident in Canada), (k) a share of the capital stock or indebtedness of a non-resident corporation that is a foreign affiliate of the person or partnership for the purpose of section 233.4, (l) an interest in, or indebtedness of, a non-resident trust that is a foreign affiliate of the person or partnership for the purpose of section 233.4, (m) an interest in a non-resident trust that was not acquired for consideration by either the person or partnership or a person related to the person or partnership, (n) an interest in a trust that is described in paragraph (a) or (b) of the definition exempt trust in subsection 233.2(1), or that would be described in paragraph (b) of that definition if that paragraph were read as follows: (b) a trust that (i) is resident in Australia or New Zealand for income tax purposes under the laws of Australia or New Zealand, as the case may be, (ii) qualifies for a reduced rate of income tax under the income tax laws of its country of residence referred to in subparagraph (i), (iii) is established principally for the purpose of administering or providing benefits under a superannuation, pension or retirement fund or plan, and (iv) is maintained primarily for the benefit of individuals that are resident in Australia or New Zealand, as the case may be; or (o) an interest in a partnership that is a specified Canadian entity, (o.1) a right with respect to, or indebtedness of, an authorized foreign bank that is issued by, and payable or otherwise enforceable at, a branch in Canada of the bank, (p) personal-use property of the person or partnership, and (q) an interest in, or for civil law a right in, or a right to acquire, a property that is described in any of paragraphs (j) to (p). ( bien étranger déterminé )
Income Tax Act — I-3.3 233.5
Due diligence exception 233.5 The information required in a return filed under section 233.2 or 233.4 does not include information that is not available, on the day on which the return is filed, to the person or partnership required to file the return where (a) there is a reasonable disclosure in the return of the unavailability of the information; (b) before that day, the person or partnership exercised due diligence in attempting to obtain the information; (c) if the return is required to be filed under section 233.2 in respect of a trust, at the time of each transaction, if any, entered into by the person or partnership after March 5, 1996 and before June 23, 2000 that gave rise to the requirement to file a return for a taxation year of the trust that ended before 2007 or that affects the information to be reported in the return, it was reasonable to expect that sufficient information would be available to the person or partnership to comply with section 233.2 in respect of each taxation year of the trust that ended before 2007; (c.1) if the return is required to be filed under section 233.2, at the time of each contribution (determined with reference to subsection 233.2(2)) made by the person or partnership after June 22, 2000 that gives rise to the requirement to file the return or that affects the information to be reported in the return, it was reasonable to expect that sufficient information would be available to the person or partnership to comply with section 233.2; (c.2) if the return is required to be filed under section 233.4 by a person or partnership in respect of a corporation that is a controlled foreign affiliate for the purpose of that section of the person or partnership, at the time of each transaction, if any, entered into by the person or partnership after March 5, 1996 that gives rise to the requirement to file the return or that affects the information to be reported in the return, it was reasonable to expect that sufficient information would be available to the person or partnership to comply with section 233.4; and (d) if the information subsequently becomes available to the person or partnership, it is filed with the Minister not more than 90 days after it becomes so available. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 25, s. 69; 2013, c. 34, s. 23