GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
relevant person in respect of a private foundation means a person who, at any time in respect of which the expression is relevant, deals not at arm’s length with the private foundation (determined as if subsection 251(2) were applied as if the private foundation were a corporation), but does not include (a) a person who at that time is considered to deal not at arm’s length with the private foundation solely because of a right referred to in paragraph 251(5)(b), or (b) an individual (i) who at that time has attained the age of 18 years and lives separate and apart from any other individual (referred to in this definition as a “controlling individual”) who would, if the private foundation were a corporation, control, or be a member of a related group that controls, the private foundation, and (ii) in respect of whom the Minister is satisfied, upon review of an application by the private foundation, that the individual would, if subsection 251(1) were read without reference to its paragraphs (a) and (b), at that time, deal at arm’s length with all controlling individuals; ( personne intéressée )
Income Tax Act — I-3.3
specified gift [Repealed, 2010, c. 25, s. 37]
Income Tax Act — I-3.3
substituted shares held by a private foundation means shares acquired by the private foundation, in exchange for exempt shares held by the private foundation, in the course of a transaction to which section 51, subsection 85.1(1) or section 86 or 87 applies; ( actions de remplacement )
Income Tax Act — I-3.3
taxation year means, in the case of a registered charity or registered Canadian amateur athletic association, a fiscal period; ( année d’imposition )
Income Tax Act — I-3.3
total corporate holdings percentage of a private foundation, in respect of a class of shares of the capital stock of a corporation, at any particular time means the percentage of the issued and outstanding shares of that class that are held at that time by the private foundation, or by a relevant person in respect of the private foundation who holds a material interest in respect of that class; ( pourcentage de participation totale )
Income Tax Act — I-3.3 149.2
 of all interests held by the private foundation in the trust at the particular time; and C is the total fair market value of all property held by the trust at the particular time. Discretionary trusts (11) For the purpose of subsection (10), if the amount of income or capital of a trust that a person may receive as a beneficiary under the trust depends on the exercise by any person of, or the failure by any person to exercise, a discretionary power, that person is deemed to have fully exercised, or to have failed to exercise, the power, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 35, s. 47; 2009, c. 2, s. 56
Income Tax Act — I-3.3 150
4.1(9) in computing the individual’s income for the taxation year in which the individual dies, and (d) subject to sections 114.2 and 118.93, that other person were entitled to the deductions to which the individual is entitled under sections 110, 118 to 118.7 and 118.9 for the year in computing the individual’s taxable income or tax payable under this Part, as the case may be, for the year. Excluded disposition (5) For the purposes of this section, a disposition of a property by a taxpayer at any time in a taxation year is an excluded disposition if (a) the taxpayer is non-resident at that time; (b) no tax is payable under this Part by the taxpayer for the taxation year; (c) the taxpayer is, at that time, not liable to pay any amount under this Act in respect of any previous taxation year (other than an amount for which the Minister has accepted, and holds, adequate security under section 116 or 220); and (d) each taxable Canadian property disposed of by the taxpayer in the taxation year is (i) excluded property within the meaning assigned by subsection 116(6), or (ii) a property in respect of the disposition of which the Minister has issued to the taxpayer a certificate under subsection 116(2), (4) or (5.2). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 150; 1994, c. 7, Sch. II, s. 124, Sch. VII, s. 14; 1996, c. 21, s. 38; 1998, c. 19, s. 180; 1999, c. 22, s. 63; 2000, c. 12, s. 142; 2001, c. 17, s. 147; 2008, c. 28, s. 28; 2012, c. 19, s. 8 2022, c. 19, s. 35 2024, c. 17, s. 55 2026, c. 3, s. 71
Income Tax Act — I-3.3 151
Estimate of tax 151 Every person required by section 150 to file a return of income shall in the return estimate the amount of tax payable. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“151”
Income Tax Act — I-3.3 152
8, c. 19, ss. 42, 181; 1999, c. 22, s. 63.1; 2000, c. 19, s. 44; 2001, c. 17, s. 149; 2002, c. 8, s. 184; 2005, c. 19, s. 36; 2007, c. 35, s. 48; 2009, c. 2, s. 58; 2010, c. 25, s. 38; 2011, c. 15, s. 3; 2012, c. 19, s. 10, c. 31, s. 39; 2013, c. 34, ss. 15, 34, 74, 309, c. 40, s. 67; 2014, c. 20, s. 22, c. 39, s. 55; 2016, c. 7, s. 41, c. 12, s. 55; 2017, c. 33, s. 62; 2018, c. 27, s. 18 2019, c. 29, s. 32 2020, c. 5, s. 5 2020, c. 6, s. 3 2020, c. 11, s. 3 2020, c. 13, s. 3 2021, c. 23, s. 40 2022, c. 10, s. 17 2022, c. 13, s. 3 2022, c. 19, s. 36 2023, c. 11, s. 4 2023, c. 26, s. 49 2024, c. 15, s. 47 2024, c. 17, s. 56 2024, c. 17, s. 80 2026, c. 1, s. 4 2026, c. 1, s. 6 2026, c. 3, s. 72
Income Tax Act — I-3.3 153
ployeur non-résident admissible ) Certification by Minister (7) The Minister may (a) certify an employer for a specified period of time if the employer has applied in prescribed form containing prescribed information and the Minister is satisfied that the employer (i) meets the conditions in paragraph (a) of the definition qualifying non-resident employer in subsection (6), and (ii) meets the conditions established by the Minister; and (b) revoke an employer’s certification if the Minister is no longer satisfied that the employer meets the conditions referred to in subparagraph (a)(i) or (ii). Non-resident service providers (8) The Minister may (a) waive the requirement under subsection (1) to deduct or withhold amounts from payments described in paragraph (1)(g) to a non-resident person during a period of time specified by the Minister if it is established in a manner acceptable to the Minister that (i) the payments (A) are income of the non-resident person from a business that is (I) a treaty-protected business, or (II) not carried on in Canada, or (B) would not be included in computing the income of the non-resident person because of paragraph 81(1)(c), and (ii) the conditions established by the Minister are met; and (b) revoke a waiver made under paragraph (a). Class of non-residents (9) A waiver made by the Minister under paragraph (8)(a) may apply in respect of a class of non-resident persons specified by the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 153; 1994, c. 7, Sch. II, s. 126, Sch. VIII, s. 91, c. 8, s. 21, c. 21, s. 77; 1996, c. 21, s. 40, c. 23, ss. 175, 187; 1998, c. 19, ss. 43, 182; 2001, c. 17, s. 151; 2007, c. 29, s. 22, c. 35, ss. 49, 117; 2008, c. 28, s. 29; 2010, c. 25, s. 39; 2012, c. 27, s. 28; 2013, c. 34, ss. 139, 310; 2014, c. 20, s. 23; 2015, c. 36, s. 34; 2016, c. 7, s. 42 2019, c. 29, s. 33 2020, c. 5, s. 6 2021, c. 23, s. 41 2022, c. 19, s. 37 2023, c. 26, s. 50 2024, c. 15, s. 48 2024, c. 17, s. 57 2026, c. 3, s. 73
Income Tax Act — I-3.3
eligible employee means an individual who is employed in Canada. ( employé admissible )
Income Tax Act — I-3.3 (a)
eligible employer means a person or partnership that (a) employs one or more eligible employees; (b) has, on March 18, 2020, a business number in respect of which the person or partnership is registered with the Minister to make remittances required under this section; and (c) is any of (i) a Canadian-controlled private corporation for the purposes of section 125 that (A) would have a business limit for its last taxation year that ended before the start of the eligible period greater than nil, if the amount determined for paragraph 125(5.1)(b) were deemed to be nil, or (B) if the corporation does not have a taxation year that ended before the start of the eligible period, would meet the condition in clause (A) if its taxation year ended immediately before the start of the eligible period, (ii) an individual (other than a trust), (iii) a partnership, all of the members of which are described in subparagraphs (i) to (iii) or (v), (iv) a person exempt from tax under Part I because of paragraph 149(1)(l), and (v) a registered charity. ( employeur admissible )
Income Tax Act — I-3.3
eligible period means the period beginning on March 18, 2020 and that ends on June 19, 2020. ( période d’admissibilité )
Income Tax Act — I-3.3
eligible remuneration means salary, wages or other remuneration paid to an eligible employee during the eligible period. ( rémunération admissible )
Income Tax Act — I-3.3 (a)
designated financial institution means a corporation that (a) is a bank, other than an authorized foreign bank that is subject to the restrictions and requirements referred to in subsection 524(2) of the Bank Act ; (b) is authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or (c) is authorized under the laws of Canada or a province to accept deposits from the public and carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or of hypothecs on immovables. ( institution financière désignée )
Income Tax Act — I-3.3 (a)
qualifying non-resident employee , at any time in respect of a payment referred to in paragraph (1)(a), means an employee who (a) is, at that time, resident in a country with which Canada has a tax treaty; (b) is not liable to tax under this Part in respect of the payment because of that treaty; and (c) works in Canada for less than 45 days in the calendar year that includes that time or is present in Canada for less than 90 days in any 12-month period that includes that time. ( employé non-résident admissible )
Income Tax Act — I-3.3 (a)
qualifying non-resident employer , at any time, means an employer (a) that at that time (i) in the case of an employer that is not a partnership, (A) is a resident of a country with which Canada has a tax treaty, or (B) is a corporation that does not satisfy the condition in clause (A), but would be a resident of a country with which Canada has a tax treaty if the corporation were treated, for the purpose of income taxation in that country, as a body corporate, and (ii) in the case of an employer that is a partnership, is a partnership in respect of which the total of all amounts, each of which is a share of the partnership’s income or loss for the fiscal period that includes that time of a member that, at that time, is a resident of a country with which Canada has a tax treaty (or is a corporation that satisfies the condition in clause (i)(B)), is not less than 90% of the income or loss of the partnership for the period (for the purposes of this subparagraph, 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); and (b) that is at that time certified by the Minister under subsection (7). ( employeur non-résident admissible )
Income Tax Act — I-3.3 154
Agreements providing for tax transfer payments 154 (1) The Minister may, with the approval of the Governor in Council, enter into an agreement with the government of a province to provide for tax transfer payments and the terms and conditions relating to such payments. Tax transfer payment (2) Where, on account of the tax for a taxation year payable by an individual under this Part, an amount has been deducted or withheld under subsection 153(1) on the assumption that the individual was resident in a place other than the province in which the individual resided on the last day of the year, and the individual (a) has filed a return of income for the year with the Minister, (b) is liable to pay tax under this Part for the year, and (c) is resident on the last day of the year in a province with which an agreement described in subsection 154(1) has been entered into, the Minister may make a tax transfer payment to the government of the province not exceeding an amount equal to the product obtained by multiplying the amount or the total of the amounts so deducted or withheld by a prescribed rate. Payment deemed received by individual (3) Where, pursuant to an agreement entered into under subsection 154(1), an amount has been transferred by the Minister to the government of a province with respect to an individual, the amount shall, for all purposes of this Act, be deemed to have been received by the individual at the time the amount was transferred. Payment deemed received by Receiver General (4) Where, pursuant to an agreement entered into under subsection 154(1), an amount has been transferred by the government of a province to the Minister with respect to an individual, the amount shall, for all purposes of this Act, be deemed to have been received by the Receiver General on account of the individual’s tax under this Part for the year in respect of which the amount was transferred. Amount not to include refund (5) In this section, an amount deducted or withheld does not include any refund made in respect of that amount. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 154; 1998, c. 19, s. 183
Income Tax Act — I-3.3 155
Farmers and fishermen 155 (1) Subject to section 156.1, every individual whose chief source of income for a taxation year is farming or fishing shall, on or before December 31 in the year, pay to the Receiver General in respect of the year, 2/3 of (a) the amount estimated by the individual to be the tax payable under this Part by the individual for the year, or (b) the individual’s instalment base for the preceding taxation year. Definition of instalment base (2) In this section, instalment base of an individual for a taxation year means the amount determined in prescribed manner to be the individual’s instalment base for the year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 155; 1994, c. 7, Sch. II, s. 127, c. 8, s. 22
Income Tax Act — I-3.3 156
Other individuals 156 (1) Subject to section 156.1, in respect of each taxation year every individual (other than one to whom section 155 applies for the year) shall pay to the Receiver General (a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to 1/4 of (i) the amount estimated by the individual to be the tax payable under this Part by the individual for the year, or (ii) the individual’s instalment base for the preceding taxation year, or (b) on or before (i) March 15 and June 15 in the year, an amount equal to 1/4 of the individual’s instalment base for the second preceding taxation year, and (ii) September 15 and December 15 in the year, an amount equal to 1/2 of the amount, if any, by which (A) the individual’s instalment base for the preceding taxation year exceeds (B) 1/2 of the individual’s instalment base for the second preceding taxation year. Payment by mutual fund trusts (2) Notwithstanding subsection 156(1), the amount payable by a mutual fund trust to the Receiver General on or before any day referred to in paragraph 156(1)(a) in a taxation year shall be deemed to be the amount, if any, by which (a) the amount so payable otherwise determined under that subsection, exceeds (b) 1/4 of the trust’s capital gains refund (within the meaning assigned by section 132) for the year. Definition of instalment base (3) In this section, instalment base of an individual for a taxation year means the amount determined in prescribed manner to be the individual’s instalment base for the year. Payments by SIFT trusts (4) Subsections (1) to (3) and section 156.1 do not apply to a SIFT trust. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 156; 1994, c. 7, Sch. II, s. 128, Sch. VIII, s. 92, c. 8, s. 23; 2013, c. 40, s. 68
Income Tax Act — I-3.3 156.1
 otherwise become due under either of those sections on or after the day on which the individual dies. Payment of remainder (4) Every individual shall, on or before the individual’s balance-due day for each taxation year, pay to the Receiver General in respect of the year the amount, if any, by which the individual’s tax payable under this Part for the year exceeds the total of (a) all amounts deducted or withheld under section 153 from remuneration or other payments received by the individual in the year, and (b) all other amounts paid to the Receiver General on or before that day on account of the individual’s tax payable under this Part for the year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 156.1; 1994, c. 7, Sch. II, s. 129, Sch. VI, s. 6, Sch. VIII, s. 93, c. 8, s. 24; 1996, c. 21, s. 40.1; 1997, c. 25, s. 48; 1998, c. 19, s. 44; 2000, c. 19, s. 45; 2001, c. 17, s. 152; 2007, c. 35, s. 50; 2012, c. 31, s. 40; 2014, c. 39, s. 56
Income Tax Act — I-3.3 (a)
instalment threshold of an individual for a taxation year means (a) in the case of an individual resident in the Province of Quebec at the end of the year, $1,800, and (b) in any other case, $3,000; ( plafond des acomptes provisionnels )
Income Tax Act — I-3.3 (a)
net tax owing by an individual for a taxation year means (a) in the case of an individual resident in the Province of Quebec at the end of the year, the amount determined by the formula A - C - D - F and (b) in any other case, the amount determined by the formula A + B - C - E - F where A is the total of the taxes payable under this Part and Parts I.2, X.5 and XI.4 by the individual for the year, B is the total of all income taxes payable by the individual for the year under any law of a province or of an Aboriginal government with which the Minister of Finance has entered into an agreement for the collection of income taxes payable by individuals to the province or Aboriginal government under that law, C is the total of the taxes deducted or withheld under section 153 and Part I.2 on behalf of the individual for the year, D is the amount determined under subsection 120(2) in respect of the individual for the year, E is the total of all amounts deducted or withheld on behalf of the individual for the year under a law of a province or of an Aboriginal government with which the Minister of Finance has entered into an agreement for the collection of income taxes payable by individuals to the province or Aboriginal government under that law, and F is the amount determined under subsection 120(2.2) in respect of the individual for the year. ( impôt net à payer )
Income Tax Act — I-3.3 157.1
Instalment deferral for January, February and March 2002 - definitions 157.1 (1) The following definitions apply in this section. eligible corporation , for a particular taxation year, means a corporation (a) that is resident in Canada throughout the particular taxation year; and (b) of which the taxable capital employed in Canada, within the meaning assigned by Part I.3, for its preceding taxation year did not exceed, (i) if the corporation is not associated with any other corporation in the particular taxation year, $15 million, and (ii) if the corporation is associated with one or more other corporations in the particular taxation year, the amount by which $15 million exceeds the total of the taxable capital employed in Canada, within the meaning assigned by Part I.3, of those other corporations for their last taxation years that ended in the last calendar year that ended before the end of the particular taxation year. ( société admissible ) eligible instalment day of an eligible corporation means a day in January, February or March, 2002, on which an instalment on account of the corporation’s tax payable under this Part for the taxation year that includes that day would become payable (a) if this Act were read without reference to this section; and (b) if, in the case of a corporation that is not required by section 157 to make instalment payments on account of its tax payable under this Part for the taxation year, it were so required. ( jour admissible ) Deferred balance-due day (2) An eligible corporation’s balance-due day for a taxation year that ends after 2001 is deemed to be the later of (a) the day that would otherwise be the corporation’s balance-due day for the taxation year, and (b) the day that is six months after the corporation’s last eligible instalment day in the taxation year. Deferred instalment day (3) An amount that would, because of paragraph 157(1)(a), otherwise become payable in respect of a taxation year by an eligible corporation on an eligible instalment day of the corporation does not become payable on that day but becomes payable (a) if the particular day that is six months after the eligible instalment day is in the taxation year, on the particular day; and (b) in any other case, on the day that is deemed by subsection (2) to be the corporation’s balance-due day for the taxation year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2002, c. 9, s. 42
Income Tax Act — I-3.3 (a)
eligible corporation , for a particular taxation year, means a corporation (a) that is resident in Canada throughout the particular taxation year; and (b) of which the taxable capital employed in Canada, within the meaning assigned by Part I.3, for its preceding taxation year did not exceed, (i) if the corporation is not associated with any other corporation in the particular taxation year, $15 million, and (ii) if the corporation is associated with one or more other corporations in the particular taxation year, the amount by which $15 million exceeds the total of the taxable capital employed in Canada, within the meaning assigned by Part I.3, of those other corporations for their last taxation years that ended in the last calendar year that ended before the end of the particular taxation year. ( société admissible )
Income Tax Act — I-3.3 (a)
eligible instalment day of an eligible corporation means a day in January, February or March, 2002, on which an instalment on account of the corporation’s tax payable under this Part for the taxation year that includes that day would become payable (a) if this Act were read without reference to this section; and (b) if, in the case of a corporation that is not required by section 157 to make instalment payments on account of its tax payable under this Part for the taxation year, it were so required. ( jour admissible )
Income Tax Act — I-3.3 158
Payment of remainder 158 Where the Minister mails a notice of assessment of any amount payable by a taxpayer, that part of the amount assessed then remaining unpaid is payable forthwith by the taxpayer to the Receiver General. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“158”; 1980-81-82-83, c. 48, s. 115; 1985, c. 45, s. 89
Income Tax Act — I-3.3 160.01
otice of assessment of the penalty is sent to the person in respect of the planning. Clerical or secretarial services (3) Subsection (2) does not apply to a person solely because the person provided clerical services or secretarial services with respect to the planning. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2022, c. 19, s. 39