GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3
fee , in respect of a notifiable transaction, has the same meaning as in subsection 237.3(1). ( honoraires )
Income Tax Act — I-3.3 (a)
notifiable transaction , at any time, means (a) a transaction that is the same as, or substantially similar to, a transaction that is designated at that time by the Minister under subsection (3); and (b) a transaction in a series of transactions that is the same as, or substantially similar to, a series of transactions that is designated at that time by the Minister under subsection (3). ( opération à signaler )
Income Tax Act — I-3.3
promoter , in respect of a notifiable transaction, has the same meaning as in subsection 237.3(1). ( promoteur )
Income Tax Act — I-3.3
tax benefit has the same meaning as in subsection 245(1). ( avantage fiscal )
Income Tax Act — I-3.3
tax treatment has the same meaning as in subsection 237.3(1). ( traitement fiscal )
Income Tax Act — I-3.3
transaction has the same meaning as in subsection 245(1). ( opération )
Income Tax Act — I-3.3 237.5
ssion by the corporation that (a) the tax treatment is not in accordance with this Act or the regulations; or (b) any transaction is part of a series of transactions. Application of sections 231 to 231.3 (8) Without restricting the generality of sections 231 to 231.3, if a corporation is required to file an information return under subsection (2) in respect of a reportable uncertain tax treatment of the corporation for a taxation year, even if a return of income has not been filed by the corporation under section 150 for the year, sections 231 to 231.3 apply, with such modifications as the circumstances require, for the purpose of permitting the Minister to verify or ascertain any information in respect of the reportable uncertain tax treatment including, for greater certainty, any information relating to any transaction, or series of transactions, to which the reportable uncertain tax treatment relates. Carrying value (9) For the purposes of the definition reporting corporation in subsection (1), the carrying value of the assets of a corporation is to be determined in accordance with paragraphs 181(3)(a) and (b). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2023, c. 26, s. 70
Income Tax Act — I-3.3 (a)
relevant financial statements of a corporation for a taxation year, means audited financial statements that are prepared (a) in respect of (i) the corporation, or (ii) a group, of which the corporation is a member, of two or more persons required to prepare consolidated financial statements for financial reporting purposes under applicable accounting principles; (b) in accordance with (i) International Financial Reporting Standards, or (ii) other country-specific generally accepted accounting principles (such as U.S. generally accepted accounting principles) relevant for corporations that are listed on a stock exchange outside Canada; and (c) for a period of time that ends in the taxation year. ( états financiers de référence )
Income Tax Act — I-3.3
reportable uncertain tax treatment , of a corporation for a taxation year, means a tax treatment of the corporation in respect of which uncertainty is reflected in relevant financial statements of the corporation for the year. ( traitement fiscal incertain à déclarer )
Income Tax Act — I-3.3 (a)
reporting corporation , for a taxation year, means a corporation if (a) the corporation has relevant financial statements for the year; (b) the carrying value of the corporation’s assets is greater than or equal to $50 million at the end of the year; and (c) the corporation is required to file a return of income for the year under section 150. ( société déclarante )
Income Tax Act — I-3.3
tax treatment , of a corporation, means a treatment in respect of a transaction, or series of transactions, that the corporation uses, or plans to use, in a return of income or an information return (or would use in a return of income or an information return if a return of income or an information return were filed) and includes the corporation’s decision not to include a particular amount in a return of income or an information return. ( traitement fiscal )
Income Tax Act — I-3.3 238
Offences and punishment 238 (1) Every person who has failed to file or make a return — other than a return under section 237.3 or 237.4 — as and when required by or under this Act or a regulation or who has failed to comply with subsection 116(3), 127(3.1) or (3.2), 147.1(7) or 153(1), any of sections 230 to 232, 244.7 and 267 or a regulation made under subsection 147.1(18) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (a) a fine of not less than $1,000 and not more than $25,000; or (b) both the fine described in paragraph 238(1)(a) and imprisonment for a term not exceeding 12 months. Compliance orders (2) Where a person has been convicted by a court of an offence under subsection 238(1) for a failure to comply with a provision of this Act or a regulation, the court may make such order as it deems proper in order to enforce compliance with the provision. Saving (3) Where a person has been convicted under this section of failing to comply with a provision of this Act or a regulation, the person is not liable to pay a penalty imposed under section 162 or 227 for the same failure unless the person was assessed for that penalty or that penalty was demanded from the person before the information or complaint giving rise to the conviction was laid or made. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 238; 2014, c. 20, s. 27 2024, c. 17, s. 73
Income Tax Act — I-3.3 239.1
Definitions 239.1 (1) The definitions in subsection 163.3(1) apply in this section. Offences (2) Every person that, without lawful excuse, the proof of which lies on the person, (a) uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 230, (b) acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230, (c) designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230, (d) supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230, or (e) participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of paragraphs (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both. Prosecution on indictment (3) Every person that is charged with an offence described in subsection (2) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to a fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term not exceeding five years, or to both. Penalty on conviction (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 162, 163, 163.2 and 163.3 for the same action unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (5) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, upon that filing, the proceedings before that Court are stayed pending final determination of the outcome of the prosecution. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2013, c. 40, s. 86
Income Tax Act — I-3.3 240
Definition of taxable obligation and non-taxable obligation 240 (1) In this section, taxable obligation means any bond, debenture or similar obligation the interest on which would, if paid by the issuer to a non-resident person, be subject to the payment of tax under Part XIII by that non-resident person at the rate provided in subsection 212(1) (otherwise than by virtue of subsection 212(6)), and non-taxable obligation means any bond, debenture or similar obligation the interest on which would not, if paid by the issuer to a non-resident person, be subject to the payment of tax under Part XIII by that non-resident person. Interest coupon to be identified in prescribed manner — offence and punishment (2) Every person who, at any time after July 14, 1966, issues (a) any taxable obligation, or (b) any non-taxable obligation the right to interest on which is evidenced by a coupon or other writing that does not form part of, or is capable of being detached from, the evidence of indebtedness under the obligation is, unless the coupon or other writing is marked or identified in prescribed manner by the letters “AX” in the case of a taxable obligation, and by the letter “F” in the case of a non-taxable obligation, on the face thereof, guilty of an offence and liable on summary conviction to a fine not exceeding $500. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“240”
Income Tax Act — I-3.3 241
s. 47; 2017, c. 20, s. 29; 2018, c. 12, s. 36, c. 27, s. 26 2019, c. 13, s. 124 2019, c. 29, s. 42 2020, c. 6, s. 6 2020, c. 11, s. 7 2020, c. 12, s. 2 “43” 2020, c. 13, s. 6 2021, c. 23, s. 58 2021, c. 26, s. 7 2022, c. 10, s. 24 2022, c. 14, s. 5 2022, c. 19, s. 55 2023, c. 14, s. 5 2023, c. 17, s. 13 2023, c. 26, s. 71 2023, c. 29, s. 17 2024, c. 15, s. 65 2024, c. 17, s. 74 2024, c. 17, s. 80 2024, c. 20, s. 214 2024, c. 20, s. 216 2026, c. 3, s. 92
Income Tax Act — I-3.3
aboriginal government means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; ( gouvernement autochtone )
Income Tax Act — I-3.3
authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of His Majesty in right of Canada to assist in carrying out the provisions of this Act, the Canada Pension Plan or the Employment Insurance Act ; ( personne autorisée )
Income Tax Act — I-3.3
business number [Repealed, 1998, c. 19, s. 236(9)]
Income Tax Act — I-3.3 (a)
contact information , in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more (a) trustees of the holder, if the holder is a trust, (b) members of the holder, if the holder is a partnership, (c) officers of the holder, if the holder is a corporation, or (d) officers or members of the holder, if the holder is not described by any of paragraphs (a) to (c); ( coordonnées )
Income Tax Act — I-3.3
corporate information , in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation; ( renseignements d’entreprise )
Income Tax Act — I-3.3
court of appeal has the meaning assigned by the definition court of appeal in section 2 of the Criminal Code ; ( cour d’appel )
Income Tax Act — I-3.3
designated donor information means information of a charity, or of a person who has at any time made an application for registration as a registered charity, that is directly attributable to a gift that has been made or proposed to be made to the charity or applicant and that is presented in any form that directly or indirectly reveals the identity of the donor or prospective donor, other than a donor or prospective donor who is not resident in Canada and is neither a citizen of Canada nor a person described in subsection 2(3); ( renseignements désignés sur les donateurs )
Income Tax Act — I-3.3 (a)
designated person means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, (a) a municipality in Canada, or (b) a public body performing a function of government in Canada, or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged; ( personne déterminée )
Income Tax Act — I-3.3
designated taxpayer information [Repealed, 2015, c. 20, s. 6]
Income Tax Act — I-3.3
excluded individual means an individual who is a holder of a business number solely because the individual is required under this Act to deduct or withhold an amount from an amount paid or credited or deemed to be paid or credited; ( particulier exclu )
Income Tax Act — I-3.3 (a)
government entity means (a) a department or agency of the government of Canada or of a province, (b) a municipality in Canada, (c) an aboriginal government, (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province, (iii) a municipality in Canada, or (iv) a corporation described in this paragraph, or (e) a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by one or more municipalities in Canada, that performs an administrative or regulatory function of a municipality; ( entité gouvernementale )
Income Tax Act — I-3.3 (a)
official means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, (a) Her Majesty in right of Canada or a province, or (b) an authority engaged in administering a law of a province similar to the Pension Benefits Standards Act, 1985 or the Pooled Registered Pension Plans Act , or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged and, for the purposes of subsection 239(2.21), subsections 241(1) and 241(2), the portion of subsection 241(4) before paragraph (a), and subsections 241(5) and 241(6), includes a designated person; ( fonctionnaire )
Income Tax Act — I-3.3 (a)
publicly accessible charity information means taxpayer information that is (a) described in subsection (3.2), or that would be described in that subsection if the words “that was at any time a registered charity” were read as “that has at any time made an application for registration as a registered charity”, (b) information — other than designated donor information — submitted to the Minister with, or required to be contained in, any public information return filed or required to be filed under subsection 149.1(14), or (c) information prepared from information referred to in paragraph (a) or (b); ( renseignement d’organismes de bienfaisance accessible au public )
Income Tax Act — I-3.3 (a)
registration information , in respect of a holder of a business number, means (a) any information pertaining to the legal form of the holder, (b) the type of activities carried on or proposed to be carried on by the holder, (c) each date on which (i) the business number was issued to the holder, (ii) the holder began activities, (iii) the holder ceased or resumed activities, or (iv) the business number assigned to the holder was changed, and (d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv); ( renseignements relatifs à l’inscription )
Income Tax Act — I-3.3
representative of a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (1), (2), (5) and (6), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged; ( représentant )
Income Tax Act — I-3.3 (a)
taxpayer information means information of any kind and in any form relating to one or more taxpayers that is (a) obtained by or on behalf of the Minister for the purposes of this Act, or (b) prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the taxpayer to whom it relates and, for the purposes of applying subsections (2), (5) and (6) to a representative of a government entity that is not an official, taxpayer information includes only the information referred to in paragraph (4)(l). ( renseignement confidentiel )
Income Tax Act — I-3.3 242
Officers, etc., of corporations 242 Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“242”
Income Tax Act — I-3.3 243
Power to decrease punishment 243 Notwithstanding the Criminal Code or any other statute or law in force on June 30, 1948, the court has, in any prosecution or proceeding under this Act, no power to impose less than the minimum fine or imprisonment fixed by this Act or to suspend sentence. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“243”
Income Tax Act — I-3.3 244
return, certificate, statement or answer required by or under this Act or a regulation, purporting to have been filed or delivered, or to have been made or signed, by or on behalf of the taxpayer shall, in the absence of proof to the contrary, be received as evidence that the return, certificate, statement or answer was filed or delivered, or was made or signed, by or on behalf of the taxpayer. Proof of statement of non-receipt (19) In any prosecution for an offence under this Act, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of those records shows that an amount required under this Act to be remitted to the Receiver General on account of tax for a year has not been received by the Receiver General, shall, in the absence of proof to the contrary, be received as evidence of the statements contained therein. Members of partnerships (20) For the purposes of this Act, (a) a reference in any notice or other document to the firm name of a partnership shall be read as a reference to all the members thereof; and (b) any notice or other document shall be deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership (i) at its latest known address or place of business, or (ii) at the latest known address (A) where it is a limited partnership, of any member thereof whose liability as a member is not limited, or (B) in any other case, of any member thereof. Proof of return filed (21) For the purposes of this Act, a document presented by the Minister purporting to be a print-out of the information in respect of a taxpayer received under section 150.1 by the Minister from a person shall be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section. Filing of information returns (22) Where a person who is required by this Act or a regulation to file an information return in prescribed form with the Minister meets the criteria specified in writing by the Minister, the person may at any time file the information return with the Minister by way of electronic filing (within the meaning assigned by subsection 150.1(1)) and the person shall be deemed to have filed the information return with the Minister at that time, and a document presented by the Minister purporting to be a print-out of the information so received by the Minister shall be received as evidence and, in the absence of evidence to the contrary, is proof of the information return so deemed to have been filed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 244; 1994, c. 7, Sch. II, s. 191, Sch. VIII, s. 138, c. 13, ss. 7, 10; 1998, c. 19, s. 237; 1999, c. 17, ss. 166, 168, 169; 2005, c. 38, ss. 120, 138; 2010, c. 25, s. 67 2021, c. 23, s. 59 2023, c. 26, s. 72
Income Tax Act — I-3.3 244.1
 business in Canada, that is engaged in the business of providing at least one of the following services that is directed at entities in Canada, and that provides those services to their customers in Canada: (i) foreign exchange dealing, (ii) remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network, (iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity, (iv) dealing in virtual currencies, as defined by regulation, or (v) a prescribed service. ( entreprise de transfert de fonds ou de vente de titres négociables ) reporting entity means an entity that is (a) an authorized foreign bank within the meaning of section 2 of the Bank Act in respect of its business in Canada, or a bank to which that Act applies; (b) a cooperative credit society, savings and credit union or caisse populaire regulated by a provincial Act; (c) a financial services cooperative regulated by An Act respecting financial services cooperatives , R.S.Q., c. C-67.3, or An Act respecting the Mouvement Desjardins , S.Q. 2000, c. 77; (d) an association regulated by the Cooperative Credit Associations Act ; (e) a company to which the Trust and Loan Companies Act applies; (f) a trust company regulated by a provincial Act; (g) a loan company regulated by a provincial Act; (h) a money services business; (i) a casino, including a casino owned or controlled by Her Majesty; (j) a department or an agent of Her Majesty in right of Canada or of a province that is engaged in the business of accepting deposit liabilities in the course of providing financial services to the public; or (k) a credit union central in respect of financial services it offers to an entity, other than an entity that is referred to in any of paragraphs (a) to (g) and (j) and is a member of that credit union central. ( entité déclarante ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2014, c. 20, s. 29; 2018, c. 29, s. 78
Income Tax Act — I-3.3
cash means coins referred to in section 7 of the Currency Act , notes issued by the Bank of Canada pursuant to the Bank of Canada Act that are intended for circulation in Canada or coins or bank notes of countries other than Canada. ( espèces )