GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
qualified validation firm means, in respect of a clean hydrogen project of a taxpayer, an engineer or engineering firm that (a) 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 in (i) the jurisdiction where the project 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; (b) has appropriate insurance coverage; (c) has expertise in modelling using the Fuel LCA Model and engineering expertise in production processes for hydrogen and, if applicable, ammonia; (d) at all times, is independent of, deals at arm’s length with and is not an employee of the taxpayer; and (e) meets the requirements described in guidelines published by the Minister of Natural Resources, including the Clean Hydrogen Investment Tax Credit – Validation and Verification Guidance Document . ( firme admissible de validation )
Income Tax Act — I-3.3 (a)
qualified verification firm means, in respect of a clean hydrogen project of a taxpayer, an individual or firm that (a) is either (i) an engineer or an engineering firm that 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 in (A) the jurisdiction where the project is located, or (B) if there is no professional association in the jurisdiction described in clause (A), a jurisdiction in Canada where a professional association regulates the profession of engineering, or (ii) a verification body accredited and in good standing under the Clean Fuel Regulations ; (b) has appropriate insurance coverage; (c) has expertise in life-cycle analysis of greenhouse gas emissions; (d) at all times, is independent of, deals at arm’s length with and is not an employee of the taxpayer; (e) is not a qualified validation firm in respect of the project; and (f) meets the requirements described in guidelines published by the Minister of Natural Resources, including the Clean Hydrogen Investment Tax Credit – Validation and Verification Guidance Document . ( firme admissible de vérification )
Income Tax Act — I-3.3 (a)
specified greenhouse gas means (a) carbon dioxide; (b) methane; (c) nitrous oxide; (d) sulphur hexafluoride; and (e) any other greenhouse gases listed in the Fuel LCA Model and included in the Clean Hydrogen Investment Tax Credit – Carbon Intensity Modelling Guidance Document published by the Government of Canada at the time that a taxpayer files its most recent clean hydrogen project plan with the Minister of Natural Resources. ( gaz à effet de serre déterminé )
Income Tax Act — I-3.3 (a)
specified percentage means (a) in respect of the capital cost of an eligible clean hydrogen property (other than equipment described in paragraph (b)) that is acquired by a qualifying taxpayer for use in a clean hydrogen project, (i) if the expected carbon intensity of the hydrogen to be produced by the project is less than 0.75 and the property is acquired (A) before 2034, 40%, (B) in 2034, 20%, and (C) after 2034, 0%, (ii) if the expected carbon intensity of the hydrogen to be produced by the project is 0.75 or greater and less than two and the property is acquired (A) before 2034, 25%, (B) in 2034, 12.5%, and (C) after 2034, 0%, (iii) if the expected carbon intensity of the hydrogen to be produced by the project is two or greater and less than four and the property is acquired (A) before 2034, 15%, (B) in 2034, 7.5%, and (C) after 2034, 0%, and (iv) if the expected carbon intensity of the hydrogen to be produced by the project is four or greater, 0%; and (b) in respect of the capital cost of eligible clean hydrogen property that is clean ammonia equipment or equipment described in any of subparagraphs (c)(iv) to (vi) of the definition eligible clean hydrogen property in this subsection that is used solely in connection with clean ammonia equipment acquired by a qualifying taxpayer for use in a clean hydrogen project, (i) subject to subparagraph (ii), if the equipment is acquired (A) before 2034, 15%, (B) in 2034, 7.5%, and (C) after 2034, 0%, (ii) if the expected carbon intensity of the hydrogen to be produced by the project and used in the production of ammonia is four or greater, 0%. ( pourcentage déterminé )
Income Tax Act — I-3.3 127.49
’s liability for tax because of subsection (18.2) is limited to the total of all amounts each of which is an amount determined for the particular taxpayer under subsection (2) in respect of the property because of its membership in the partnership. CTM investment tax credit — purpose (19) The purpose of this section is to encourage the investment of capital in Canada for a CTM use. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 17, s. 38 2024, c. 17, s. 80 2026, c. 3, s. 56
Income Tax Act — I-3.3 (a)
CTM investment tax credit of a qualifying taxpayer for a taxation year means (a) the total of all amounts each of which is the specified percentage of the capital cost to the taxpayer of CTM property acquired by the taxpayer in the year for a CTM use; and (b) the total of all amounts required by subsection (8) to be added in computing the taxpayer’s CTM investment tax credit at the end of the year. ( crédit d’impôt à l’investissement pour la FTP )
Income Tax Act — I-3.3 (a)
CTM property means property of a taxpayer, other than excluded property, (a) situated in Canada and intended for use exclusively in Canada; (b) that has not been used, or acquired for use or lease, for any purpose whatever before it was acquired by the taxpayer; (c) that, if it is to be leased by the taxpayer to another person or a partnership, is (i) leased to a qualifying taxpayer or a partnership all the members of which are qualifying taxpayers, and (ii) leased in the ordinary course of carrying on a business in Canada by the taxpayer whose principal business is selling or servicing property of that type, or whose principal business is 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, or any combination thereof; and (d) described in Schedule II to the Income Tax Regulations that (i) is included in (A) paragraph (a) or (c) of Class 8, (B) paragraph (a) of Class 43, (C) Class 43.1 that would otherwise be included in any of clauses (A), (B) and (E), (D) Class 43.2 that would otherwise be included in clause (C), or (E) Class 53, (ii) is included in (A) paragraph (b) of Class 8, or would be included in paragraph (b) of Class 8 if that paragraph were read without reference to the word “solely” and if the word “building” were read as “structure”, (B) Class 43.1 that would otherwise be included in clause (A), or (C) Class 43.2 that would otherwise be included in clause (B), (iii) is included in (A) subparagraph (k)(i) of Class 10, provided that the property would otherwise be in paragraph (a) or (c) of Class 8, (B) subparagraph (k)(ii) of Class 10, (C) paragraph (b) of Class 41, or in paragraph (b) of Class 41.2, that would otherwise be included in clauses (A) or (B), (D) paragraph (b) of Class 43, (E) Class 43.1 that would otherwise be included in any of clauses (A) to (D), or (F) Class 43.2 that would otherwise be included in clause (E), (iv) is included in paragraph (d) or (j) of Class 12, (v) is included in (A) paragraph (a) or (e) of Class 10 or Class 38, but excluding any property that is designed or adapted for use on streets and highways, or (B) Class 56, (vi) would be described in any of subparagraphs (i) to (v) if the word “mine” in Schedule II of the Income Tax Regulations were read as “mine, well or tailing pond”; or (vii) is incorporated into another property described in any of subparagraphs (i) to (vi), as part of a refurbishment of the other property provided that on completion of the refurbishment the other property is still described in any of subparagraphs (i) to (vi). ( bien de FTP )
Income Tax Act — I-3.3 (a)
CTM use means the use of a property all or substantially all in (a) activities described in paragraph (a) or (c) of the definition qualified zero emission technology manufacturing activities in section 5202 of the Income Tax Regulations ; (b) activities described in paragraph (a) or (b) of the definition qualifying mineral activity if the property is used to produce primarily qualifying materials, determined based on the value of all commercial outputs in accordance with subsection (2.2); or (c) activities described in any of paragraphs (c) to (f) of the definition qualifying mineral activity if the property is used to produce all or substantially all qualifying materials, determined based on the value of all commercial outputs in accordance with subsection (2.2). ( utilisation pour la FTP )
Income Tax Act — I-3.3
excluded property means any property used in the production of battery cells or modules if the production has benefitted from, or can reasonably be expected to benefit from, support under a contribution agreement with the Government of Canada referred to in section 7300 of the Income Tax Regulations . ( bien exclu )
Income Tax Act — I-3.3 (a)
independent engineer or geoscientist means an individual who (a) is a qualified professional engineer or professional geoscientist as defined in subsection 127(9); and (b) is at all times at arm’s length with, independent of, and not employed by, each taxpayer claiming a related CTM investment tax credit. ( ingénieur ou géoscientifique indépendant )
Income Tax Act — I-3.3
non-CTM use means a use of a property other than a CTM use. ( utilisation autre que pour la FTP )
Income Tax Act — I-3.3
permitted element means hydrogen, carbon, nitrogen, oxygen, phosphorus, sulfur, selenium, sodium, potassium, a halogen or a noble gas. ( élément autorisé )
Income Tax Act — I-3.3 (a)
qualifying material means (a) lithium; (b) cobalt; (c) nickel; (d) copper; (e) rare earth elements; (f) graphite; (g) antimony; (h) gallium; (i) germanium; (j) indium; and (k) scandium. ( matériau admissible )
Income Tax Act — I-3.3 (a)
qualifying mineral activity means (a) the extraction of resources from a mineral deposit or from a tailing pond; (b) a specified mineral processing activity that is performed at a mine site or well site; (c) a specified mineral processing activity that is performed at a location other than a location described in paragraph (b); (d) a recycling activity that is (i) sorting, disassembly or shredding of a recyclable material, or (ii) a material processing activity substantially similar to a specified mineral processing activity; (e) a synthetic graphite activity that is (i) performed during or after the graphitization stage, and (ii) a material processing activity substantially similar to a specified mineral processing activity; or (f) spheronization of graphite or coating of spheronized graphite. ( activité minière admissible )
Income Tax Act — I-3.3 (a)
safe harbour price of a commercial output means the five-year historical average spot price, determined at the end of the taxation year of a taxpayer in which a CTM investment tax credit is deducted in respect of a CTM property, of that output calculated (a) using prices from a recognized commodities exchange; or (b) if prices referred to in paragraph (a) are not available in respect of the output, in accordance with normal and accepted commercial practices in the industry. ( prix au titre de la règle d’exonération )
Income Tax Act — I-3.3 (a)
safe harbour price method , in respect of a CTM property of a taxpayer, means the determination, on an annual basis, of the value of all commercial outputs from the property based on (a) the safe harbour price of the expected commercial outputs from the property if the year for which the determination is made is prior to a year in which the property was used by the taxpayer in commercial production; and (b) the safe harbour price of the actual commercial outputs from the property in a year in which the property was used by the taxpayer in commercial production. ( méthode de détermination du prix au titre de la règle d’exonération )
Income Tax Act — I-3.3 (a)
specified fair market value method , in respect of a CTM property, means the determination, on an annual basis, of the value of all the commercial outputs from the property based on (a) the fair market value, determined at the end of the relevant taxation year, of the expected commercial outputs from the property if the year for which the determination is made is prior to a year in which the property was used by the taxpayer in commercial production; and (b) the fair market value, determined at the end of the relevant taxation year, of the actual commercial outputs from the property in a year in which the property was used by the taxpayer in commercial production. ( méthode de détermination de la juste valeur marchande déterminée )
Income Tax Act — I-3.3 (a)
specified mineral processing activity means a mineral processing activity (including crushing, grinding, milling, separation, sieving, screening, froth floatation, leaching, recrystallization, precipitation, drying, evaporation, heating, calcinating, roasting, smelting, casting of ingots, refining, purification, distillation, electrodeposition and surface roughening of electrodeposited foil) that occurs prior to or as part of a process intended to (a) increase the purity of at least one qualifying material; or (b) produce a material with non-trace amounts of a single qualifying material, and without non-trace amounts of any elements other than permitted elements. ( activité de traitement des minéraux déterminée )
Income Tax Act — I-3.3 (a)
specified percentage means in respect of a CTM property of the taxpayer that is acquired (a) before January 1, 2024, determined without reference to subsection (4), nil; (b) subject to paragraph (a) (i) after December 31, 2023 and before January 1, 2032, 30%, (ii) after December 31, 2031 and before January 1, 2033, 20%, (iii) after December 31, 2032 and before January 1, 2034, 10%, and (iv) after December 31, 2033 and before January 1, 2035, 5%; and (c) after December 31, 2034, nil. ( pourcentage déterminé ) (d) [Repealed, 2026, c. 3, s. 56] (e) [Repealed, 2026, c. 3, s. 56] (f) [Repealed, 2026, c. 3, s. 56]
Income Tax Act — I-3.3 127.491
 the operation of the property could not reasonably have been anticipated to occur within five calendar years after that time. Project (34) If a major project is undertaken in discrete phases for bona fide business or engineering reasons, the Minister may determine that each phase is a separate project for the purposes of applying paragraph (a) of the definition clean electricity property in subsection (1). Authority of the Minister of Natural Resources (35) For the purpose of determining whether a property is a clean electricity property, any technical guide published by the Department of Natural Resources, and as amended from time to time, is to apply conclusively with respect to engineering and scientific matters. Clean electricity investment tax credit — purpose (36) The purpose of this section is to encourage the investment of capital in the deployment of clean electricity property in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 17, s. 39; 2024, c. 17, s. 80 2026, c. 3, s. 57
Income Tax Act — I-3.3
actual emission intensity means the emission intensity of a specified natural gas energy system of a qualifying entity, based on the actual carbon dioxide emissions from the production of electrical energy by the system. ( intensité des émissions réelle )
Income Tax Act — I-3.3
average actual emission intensity means, for the compliance period of a qualified natural gas energy system, the number determined by the formula ((A × B) + (C × D) + (E × F) + (G × H) + (I × J)) ÷ K where A is the actual emission intensity of the system for the first operating year of the compliance period; B is the quantity, in gigawatt hours, of electrical energy produced by the system in the first operating year of the compliance period; C is the actual emission intensity of the system for the second operating year of the compliance period; D is the quantity, in gigawatt hours, of electrical energy produced by the system in the second operating year of the compliance period; E is the actual emission intensity of the system for the third operating year of the compliance period; F is the quantity, in gigawatt hours, of electrical energy produced by the system in the third operating year of the compliance period; G is the actual emission intensity of the system for the fourth operating year of the compliance period; H is the quantity, in gigawatt hours, of electrical energy produced by the system in the fourth operating year of the compliance period; I is the actual emission intensity of the system for the fifth operating year of the compliance period; J is the quantity, in gigawatt hours, of electrical energy produced by the system in the fifth operating year of the compliance period; and K is the total quantity, in gigawatt hours, of electrical energy produced by the system during the compliance period. ( intensité des émissions réelle moyenne )
Income Tax Act — I-3.3 (a)
clean electricity investment tax credit of a qualifying entity for a taxation year means the total of all amounts each of which is (a) the specified percentage of the capital cost to the qualifying entity of clean electricity property that is acquired by the entity in the year; or (b) an amount required by subsection (12) to be added in computing the entity’s clean electricity investment tax credit at the end of the year. ( crédit d’impôt à l’investissement pour l’électricité propre )
Income Tax Act — I-3.3
compliance period in respect of a specified natural gas energy system of a taxpayer, means the period beginning on the start-up date of the system and ending on the last day of the fifth operating year of the system. ( période de conformité )
Income Tax Act — I-3.3
dedicated geological storage has the same meaning as in subsection 127.44(1). ( stockage géologique dédié )
Income Tax Act — I-3.3 (a)
designated provincial Crown corporation means a corporation (a) not less than 90% of the shares (except directors’ qualifying shares) or of the capital of which is owned by one or more persons each of which is His Majesty in right of a province; (b) that is Northwest Territories Power Corporation, Qulliq Energy Corporation or Yukon Energy Corporation; or (c) all of the shares (except directors’ qualifying shares) or of the capital of which is owned by one or more persons each of which is a corporation described in paragraph (a) or (b). ( société d’État provinciale désignée )
Income Tax Act — I-3.3
emission intensity in respect of a qualified natural gas energy system, means the tonnes of carbon dioxide emissions released into the atmosphere for each gigawatt hour of electrical energy produced as determined by the formula A ÷ B where A is the number determined by the formula C − D − E where C is the quantity of carbon dioxide emissions, expressed in tonnes, during an operating year, from the combustion of fuel in the system, as determined in a manner that is acceptable to the Minister of Natural Resources, D is the quantity of carbon dioxide emissions, expressed in tonnes, attributable to the production of useful thermal energy exported by the system, during the operating year, as determined in a manner that is acceptable to the Minister of Natural Resources, and E is the quantity of carbon dioxide captured from the system and stored in dedicated geological storage, expressed in tonnes, during the operating year, as determined in a manner that is acceptable to the Minister of Natural Resources; and B is the quantity of electrical energy produced by the system during the operating year, expressed in gigawatt hours, as determined in a manner that is acceptable to the Minister of Natural Resources. ( intensité des émissions )
Income Tax Act — I-3.3 (a)
ineligible use means (a) in respect of a property other than qualified natural gas energy equipment, use of the property at a time that would, if the property were acquired at that time, result in the property not being a clean electricity property, determined without reference to paragraph (c) of the definition clean electricity property ; and (b) in respect of a property that is qualified natural gas energy equipment, (i) use of the property at a time that would, if the property were acquired at that time, result in the property not being a clean electricity property, determined without reference to subparagraph (a)(vi) of the definition qualified natural gas energy equipment and paragraph (c) of the definition clean electricity property , and (ii) any use of the system described in paragraph (a) of the definition qualified natural gas energy equipment , if the actual emission intensity of the system in an operating year is greater than 65 tonnes of carbon dioxide per gigawatt hour of electrical energy, for an operating year that begins after the fifth operating year but before the twenty-first operating year of the system. ( utilisation non admissible )
Income Tax Act — I-3.3 (a)
nuclear energy property means property that (a) is part of a fixed location system that (i) is used all or substantially all to generate electrical energy, or a combination of electrical energy and heat energy, from nuclear fission, as determined on an annual basis, and (ii) exports more electrical energy than heat energy on a net basis, as determined on an annual basis; (b) is (i) a reactor, (ii) a reactor vessel, (iii) a reactor control rod, (iv) a moderator, (v) cooling equipment, (vi) heat generating equipment, (vii) nuclear fission fuel handling equipment, (viii) a containment structure, (ix) electrical generating equipment, (x) equipment for the distribution of heat energy within the system, or (xi) equipment that is physically and functionally integrated with property described in any of subparagraphs (i) to (x) and that is ancillary equipment (such as control equipment) used solely to support the functioning of property described in any of subparagraphs (i) to (x); and (c) is not (i) nuclear fission fuel, (ii) property used in nuclear waste disposal or storage, (iii) transmission equipment, (iv) distribution equipment, (v) a vehicle, (vi) property that would be included in Class 17 in Schedule II to the Income Tax Regulations if that Class were read without reference to its paragraph (a.‍1), (vii) equipment used to export heat energy from the system, or (viii) a building or other structure. ( bien pour l’énergie nucléaire )
Income Tax Act — I-3.3
operating year of a specified natural gas energy system, means each cumulative 365-day period, the first of which begins on the start-up date of a qualifying entity’s specified natural gas energy system, disregarding any period during which the system is not operating.‍ ( année d’exploitation )
Income Tax Act — I-3.3
preliminary work activity has the same meaning as in subsection 127.45(1), except that the reference to “clean technology property” in paragraph (c) shall be read as “clean electricity property”. ( travaux préliminaires )