GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (i)
(i) this Class by virtue of paragraph (t),
Income Tax Regulations — (ii)
(ii) a separate class prescribed by subsection 1101(2b), or
Income Tax Regulations — (k)
(k) property (other than property included in class 28 or property described in paragraph (l) or (m)) that was acquired for the purpose of gaining or producing income from a mine and that is (i) a structure that would otherwise be included in Class 8, or (ii) machinery or equipment, except a property acquired before May 9, 1972 for the purpose of gaining or producing income from the processing of ore after extraction from a mineral resource that is not owned by the taxpayer;
Income Tax Regulations — (i)
(i) a structure that would otherwise be included in Class 8, or
Income Tax Regulations — Income Tax Regulations
except a property acquired before May 9, 1972 for the purpose of gaining or producing income from the processing of ore after extraction from a mineral resource that is not owned by the taxpayer;
Income Tax Regulations — (l)
(l) property acquired after the 1971 taxation year for the purpose of gaining or producing income from a mine and providing services to the mine or to a community where a substantial proportion of the persons who ordinarily work at the mine reside, if such property is (i) an airport, dam, dock, fire hall, hospital, house, natural gas pipeline, power line, recreational facility, school, sewage disposal plant, sewer, street lighting system, town hall, water pipeline, water pumping station, water system, wharf or similar property, (ii) a road, sidewalk, airplane runway, parking area, storage area or similar surface construction, or (iii) machinery or equipment ancillary to any of the property described in subparagraph (i) or (ii), but is not (iv) a property included in Class 28, or (v) a railway not situated on the mine property;
Income Tax Regulations — (i)
(i) an airport, dam, dock, fire hall, hospital, house, natural gas pipeline, power line, recreational facility, school, sewage disposal plant, sewer, street lighting system, town hall, water pipeline, water pumping station, water system, wharf or similar property,
Income Tax Regulations — (ii)
(ii) a road, sidewalk, airplane runway, parking area, storage area or similar surface construction, or
Income Tax Regulations — (iii)
(iii) machinery or equipment ancillary to any of the property described in subparagraph (i) or (ii),
Income Tax Regulations — (iv)
(iv) a property included in Class 28, or
Income Tax Regulations — (v)
(v) a railway not situated on the mine property;
Income Tax Regulations — (m)
(m) property acquired after March 31, 1977, principally for the purpose of gaining or producing income from a mine, if such property is (i) railway track and grading including components such as rails, ballast, ties and other track material, (ii) property ancillary to the track referred to in subparagraph (i) that is (A) railway traffic control or signalling equipment, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, or (B) a bridge, culvert, subway, trestle or tunnel, (iii) machinery or equipment ancillary to any of the property referred to in subparagraph (i) or (ii), or (iv) conveying, loading, unloading or storing machinery or equipment, including a structure, acquired for the purpose of shipping output from the mine by means of the track referred to in subparagraph (i), but is not (v) property included in Class 28, or (vi) for greater certainty, rolling stock;
Income Tax Regulations — (i)
(i) railway track and grading including components such as rails, ballast, ties and other track material,
Income Tax Regulations — (ii)
(ii) property ancillary to the track referred to in subparagraph (i) that is (A) railway traffic control or signalling equipment, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, or (B) a bridge, culvert, subway, trestle or tunnel,
Income Tax Regulations — (A)
(A) railway traffic control or signalling equipment, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, or
Income Tax Regulations — (B)
(B) a bridge, culvert, subway, trestle or tunnel,
Income Tax Regulations — (iii)
(iii) machinery or equipment ancillary to any of the property referred to in subparagraph (i) or (ii), or
Income Tax Regulations — (iv)
(iv) conveying, loading, unloading or storing machinery or equipment, including a structure, acquired for the purpose of shipping output from the mine by means of the track referred to in subparagraph (i),
Income Tax Regulations — (vi)
(vi) for greater certainty, rolling stock;
Income Tax Regulations — (n)
(n) property that was acquired for the purpose of cutting and removing merchantable timber from a timber limit and that will be of no further use to the taxpayer after all merchantable timber that the taxpayer is entitled to cut and remove from the limit has been cut and removed, unless the taxpayer has elected to include another property of this kind in another class in this Schedule;
Income Tax Regulations — (o)
(o) mechanical equipment acquired for logging operations, except a property included in Class 7;
Income Tax Regulations — (p)
(p) an access road or trail for the protection of standing timber against fire, insects or disease;
Income Tax Regulations — (q)
(q) property acquired for a motion picture drive-in theatre;
Income Tax Regulations — (r)
(r) property included in this class by virtue of subsection 1102(8) or (9), except a property included in Class 28;
Income Tax Regulations — (s)
(s) a motion picture film or video tape acquired after May 25, 1976, except a property included in paragraph (w) or (x) or in Class 12;
Income Tax Regulations — (t)
(t) a property acquired after May 22, 1979 that is designed principally for the purpose of (i) determining the existence, location, extent or quality of accumulations of petroleum or natural gas, (ii) drilling oil or gas wells, or (iii) determining the existence, location, extent or quality of mineral resources, except a property included in a separate class prescribed by subsection 1101(2b);
Income Tax Regulations — (i)
(i) determining the existence, location, extent or quality of accumulations of petroleum or natural gas,
Income Tax Regulations — (iii)
(iii) determining the existence, location, extent or quality of mineral resources,
Income Tax Regulations — Income Tax Regulations
except a property included in a separate class prescribed by subsection 1101(2b);
Income Tax Regulations — (u)
(u) property acquired after 1980 to be used primarily in the processing in Canada of heavy crude oil recovered from a natural reservoir in Canada to a stage that is not beyond the crude oil stage or its equivalent that is (i) property that would otherwise be included in Class 8 except railway rolling stock or a property described in paragraph (j) of Class 8, (ii) an oil or water storage tank, (iii) a powered industrial lift truck that would otherwise be included in paragraph (a), or (iv) property that would otherwise be included in paragraph (f);
Income Tax Regulations — (i)
(i) property that would otherwise be included in Class 8 except railway rolling stock or a property described in paragraph (j) of Class 8,
Income Tax Regulations — (iii)
(iii) a powered industrial lift truck that would otherwise be included in paragraph (a), or
Income Tax Regulations — (iv)
(iv) property that would otherwise be included in paragraph (f);
Income Tax Regulations — (v)
(v) property acquired after August 31, 1984 (other than property that is included in Class 30) that is equipment used for the purpose of effecting an interface between a cable distribution system and electronic products used by consumers of that system and that is designed primarily (i) to augment the channel capacity of a television receiver or radio, (ii) to decode pay television or other signals provided on a discretionary basis, or (iii) to achieve any combination of functions described in subparagraphs (i) and (ii);
Income Tax Regulations — (i)
(i) to augment the channel capacity of a television receiver or radio,
Income Tax Regulations — (ii)
(ii) to decode pay television or other signals provided on a discretionary basis, or
Income Tax Regulations — (iii)
(iii) to achieve any combination of functions described in subparagraphs (i) and (ii);
Income Tax Regulations — (w)
(w) a certified production acquired after 1987 and before March 1996;
Income Tax Regulations — (x)
(x) a Canadian film or video production; or
Income Tax Regulations — (y)
(y) a railway locomotive that is not an automotive railway car and that was not used or acquired for use for any purpose by any taxpayer before February 26, 2008.
Income Tax Regulations — Income Tax Regulations
Property that would otherwise be included in Class 10 that is a passenger vehicle, the cost of which to the taxpayer exceeds $20,000 or such other amount as may be prescribed for the purposes of subsection 13(2) of the Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/91-673, s. 5
Income Tax Regulations — (a)
Property not included in any other class that is used to earn rental income and that is (a) an electrical advertising sign owned by the manufacturer thereof, acquired before May 26, 1976; or (b) an outdoor advertising poster panel or bulletin board acquired by the taxpayer (i) before 1988, or (ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (B) that was under construction by or on behalf of the taxpayer on June 18, 1987. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 16
Income Tax Regulations — (a)
(a) an electrical advertising sign owned by the manufacturer thereof, acquired before May 26, 1976; or
Income Tax Regulations — (b)
(b) an outdoor advertising poster panel or bulletin board acquired by the taxpayer (i) before 1988, or (ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (B) that was under construction by or on behalf of the taxpayer on June 18, 1987.
Income Tax Regulations — (ii)
(ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (B) that was under construction by or on behalf of the taxpayer on June 18, 1987.
Income Tax Regulations — (A)
(A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or
Income Tax Regulations — (B)
(B) that was under construction by or on behalf of the taxpayer on June 18, 1987.
Income Tax Regulations — (a)
(a) a book that is part of a lending library;
Income Tax Regulations — (b)
(b) chinaware, cutlery or other tableware;
Income Tax Regulations — (c)
(c) a kitchen utensil costing less than (i) $100, if acquired before May 26, 1976, (ii) $200, if acquired after May 25, 1976, and before May 2, 2006, or (iii) $500, if acquired after May 1, 2006;
Income Tax Regulations — (i)
(i) $100, if acquired before May 26, 1976,
Income Tax Regulations — (ii)
(ii) $200, if acquired after May 25, 1976, and before May 2, 2006, or
Income Tax Regulations — (iii)
(iii) $500, if acquired after May 1, 2006;
Income Tax Regulations — (e)
(e) a medical or dental instrument costing less than (i) $100, if acquired before May 26, 1976, (ii) $200, if acquired after May 25, 1976, and before May 2, 2006, or (iii) $500, if acquired after May 1, 2006;
Income Tax Regulations — (f)
(f) a mine shaft, main haulage way or similar underground work designed for continuing use, or any extension thereof, sunk or constructed after the mine came into production, to the extent that the property was acquired before 1988;
Income Tax Regulations — (h)
(h) a tool (other than an electronic communication device or electronic data processing equipment that is acquired after May 1, 2006 and that can be used for a purpose other than any of measuring, locating and calculating) costing less than (i) $100, if acquired before May 26, 1976, (ii) $200, if acquired after May 25, 1976, and before May 2, 2006, or (iii) $500, if acquired after May 1, 2006;
Income Tax Regulations — (j)
(j) the cutting or shaping part in a machine;
Income Tax Regulations — (k)
(k) apparel or costume, including accessories used therewith, used for the purpose of earning rental income;
Income Tax Regulations — (l)
(l) a video tape acquired before May 26, 1976;
Income Tax Regulations — (m)
(m) a motion picture film or video tape that is a television commercial message;
Income Tax Regulations — (n)
(n) a certified feature film or certified production;
Income Tax Regulations — (o)
(o) computer software acquired after May 25, 1976, but not including systems software and property that is described in paragraph (s);
Income Tax Regulations — (p)
(p) a metric scale or a scale designed for ready conversion to metric weighing, acquired after March 31, 1977 and before 1984 for use in a retail business and having a maximum weighing capacity of 100 kilograms;
Income Tax Regulations — (q)
(q) a designated overburden removal cost; or
Income Tax Regulations — (r)
(r) a video-cassette, a video-laser disk or a digital video disk, that is acquired for the purpose of renting and that is not expected to be rented to any one person for more than 7 days in any 30- day period;
Income Tax Regulations — Income Tax Regulations
and property that would otherwise be included in another class in this Schedule that is
Income Tax Regulations — (s)
(s) acquired by the taxpayer after August 8, 1989 and before 1993, for use in a business of selling goods or providing services to consumers that is carried on in Canada, or for lease to another taxpayer for use by that other taxpayer in such a business, and that is (i) electronic bar code scanning equipment designed to read bar codes applied to goods held for sale in the ordinary course of the business, (ii) a cash register or similar sales recording device designed with the capability of calculating and recording sales tax imposed by more than one jurisdiction in respect of the same sale, (iii) equipment or computer software that is designed to convert a cash register or similar sales recording device to one having the capability of calculating and recording sales tax imposed by more than one jurisdiction in respect of the same sale, or (iv) electronic equipment or computer software that is ancillary to property described in subparagraph (i), (ii) or (iii) and all or substantially all the use of which is in conjunction with that property.
Income Tax Regulations — (i)
(i) electronic bar code scanning equipment designed to read bar codes applied to goods held for sale in the ordinary course of the business,
Income Tax Regulations — (ii)
(ii) a cash register or similar sales recording device designed with the capability of calculating and recording sales tax imposed by more than one jurisdiction in respect of the same sale,
Income Tax Regulations — (iii)
(iii) equipment or computer software that is designed to convert a cash register or similar sales recording device to one having the capability of calculating and recording sales tax imposed by more than one jurisdiction in respect of the same sale, or
Income Tax Regulations — (iv)
(iv) electronic equipment or computer software that is ancillary to property described in subparagraph (i), (ii) or (iii) and all or substantially all the use of which is in conjunction with that property.
Income Tax Regulations — (a)
Property that is a leasehold interest and property acquired by a taxpayer that would, if that property had been acquired by a person with whom the taxpayer was not dealing at arm’s length at the time the property was acquired by the taxpayer, be a leasehold interest of that person, except (a) an interest in minerals, petroleum, natural gas, other related hydrocarbons or timber and property relating thereto or in respect of a right to explore for, drill for, take or remove minerals, petroleum, natural gas, other related hydrocarbons or timber; (b) that part of the leasehold interest that is included in another class in this Schedule by reason of subsection 1102(5) or (5.1); or (c) a property included in Class 23. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-140, s. 21
Income Tax Regulations — (a)
(a) an interest in minerals, petroleum, natural gas, other related hydrocarbons or timber and property relating thereto or in respect of a right to explore for, drill for, take or remove minerals, petroleum, natural gas, other related hydrocarbons or timber;
Income Tax Regulations — (b)
(b) that part of the leasehold interest that is included in another class in this Schedule by reason of subsection 1102(5) or (5.1); or
Income Tax Regulations — (a)
Property that is a patent, franchise, concession or licence for a limited period in respect of property, except (a) a franchise, concession or licence in respect of minerals, petroleum, natural gas, other related hydrocarbons or timber and property relating thereto (except a franchise for distributing gas to consumers or a licence to export gas from Canada or from a province) or in respect of a right to explore for, drill for, take or remove minerals, petroleum, natural gas, other related hydrocarbons or timber; (b) a leasehold interest; (c) a property included in Class 23; (d) a licence to use computer software; or (e) a property that is included in Class 44. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/83-855, s. 2; SOR/94-170, s. 4
Income Tax Regulations — (a)
(a) a franchise, concession or licence in respect of minerals, petroleum, natural gas, other related hydrocarbons or timber and property relating thereto (except a franchise for distributing gas to consumers or a licence to export gas from Canada or from a province) or in respect of a right to explore for, drill for, take or remove minerals, petroleum, natural gas, other related hydrocarbons or timber;
Income Tax Regulations — (d)
(d) a licence to use computer software; or
Income Tax Regulations — (e)
(e) a property that is included in Class 44.
Income Tax Regulations — (a)
Property of a taxpayer that, in respect of a business of the taxpayer, (a) is goodwill; (b) was eligible capital property of the taxpayer immediately before January 1, 2017 and is owned by the taxpayer at the beginning of that day; or (c) is acquired after 2016, other than (i) property that is tangible or, for civil law, corporeal property, (ii) property that is not acquired for the purpose of gaining or producing income from business, (iii) property in respect of which any amount is deductible (otherwise than as a result of being included in this class) in computing the taxpayer’s income from the business, (iv) property in respect of which any amount is not deductible in computing the taxpayer’s income from the business because of any provision of the Act (other than paragraph 18(1)(b)) or these Regulations, (v) an interest in a trust, (vi) an interest in a partnership, (vii) a share, bond, debenture, mortgage, hypothecary claim, note, bill or other similar property, or (viii) property that is an interest in, or for civil law a right in, or a right to acquire, a property described in any of subparagraphs (i) to (vii). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2016, c. 12, s. 84
Income Tax Regulations — (b)
(b) was eligible capital property of the taxpayer immediately before January 1, 2017 and is owned by the taxpayer at the beginning of that day; or
Income Tax Regulations — (c)
(c) is acquired after 2016, other than (i) property that is tangible or, for civil law, corporeal property, (ii) property that is not acquired for the purpose of gaining or producing income from business, (iii) property in respect of which any amount is deductible (otherwise than as a result of being included in this class) in computing the taxpayer’s income from the business, (iv) property in respect of which any amount is not deductible in computing the taxpayer’s income from the business because of any provision of the Act (other than paragraph 18(1)(b)) or these Regulations, (v) an interest in a trust, (vi) an interest in a partnership, (vii) a share, bond, debenture, mortgage, hypothecary claim, note, bill or other similar property, or (viii) property that is an interest in, or for civil law a right in, or a right to acquire, a property described in any of subparagraphs (i) to (vii).
Income Tax Regulations — (i)
(i) property that is tangible or, for civil law, corporeal property,
Income Tax Regulations — (ii)
(ii) property that is not acquired for the purpose of gaining or producing income from business,
Income Tax Regulations — (iii)
(iii) property in respect of which any amount is deductible (otherwise than as a result of being included in this class) in computing the taxpayer’s income from the business,
Income Tax Regulations — (iv)
(iv) property in respect of which any amount is not deductible in computing the taxpayer’s income from the business because of any provision of the Act (other than paragraph 18(1)(b)) or these Regulations,
Income Tax Regulations — (vii)
(vii) a share, bond, debenture, mortgage, hypothecary claim, note, bill or other similar property, or
Income Tax Regulations — (viii)
(viii) property that is an interest in, or for civil law a right in, or a right to acquire, a property described in any of subparagraphs (i) to (vii).
Income Tax Regulations — (a)
Property that would otherwise be included in another class in this Schedule and that (a) was acquired for the purpose of cutting and removing merchantable timber from a timber limit, and (b) will be of no further use to the taxpayer after all merchantable timber that the taxpayer is entitled to cut and remove from the limit has been cut and removed, except (c) property that the taxpayer has, in the taxation year or a preceding taxation year, elected not to include in this class, or (d) a timber resource property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-140, s. 22
Income Tax Regulations — (a)
(a) was acquired for the purpose of cutting and removing merchantable timber from a timber limit, and
Income Tax Regulations — (b)
(b) will be of no further use to the taxpayer after all merchantable timber that the taxpayer is entitled to cut and remove from the limit has been cut and removed,
Income Tax Regulations — (c)
(c) property that the taxpayer has, in the taxation year or a preceding taxation year, elected not to include in this class, or
Income Tax Regulations — (a)
Property acquired before May 26, 1976 that is (a) an aircraft, (b) furniture, fittings or equipment attached to an aircraft, or (c) a spare part for a property included in this class, property acquired after May 25, 1976 that is (d) a taxicab, property acquired after November 12, 1981 that is (e) a motor vehicle that (i) would be an automobile as that term is defined in subsection 248(1) of the Act, if that definition were read without reference to paragraph (d) thereof, (ii) was acquired for the purpose of renting or leasing, and (iii) is not expected to be rented or leased to any person for more than 30 days in any 12 month period, property acquired after February 15, 1984 that is (f) a coin-operated video game or pinball machine, and property acquired after December 6, 1991 that is (g) a truck or tractor designed for hauling freight, and that is primarily so used by the taxpayer or a person with whom the taxpayer does not deal at arm’s length in a business that includes hauling freight, and that has a “gross vehicle weight rating” (as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) in excess of 11,788 kg. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/83-340, s. 4; SOR/85-696, s. 21; SOR/91-673, s. 6; SOR/94-140, s. 23, SOR/94-686, s. 66(F)