GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (a)
application for a certificate of completion , in respect of a film or video production, means an application by a prescribed taxable Canadian corporation in respect of the production, filed with the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s application deadline”) that is the later of (a) the day that is 24 months after the end of the corporation’s taxation year in which the production’s principal photography began, or (b) the day that is 18 months after the day referred to in paragraph (a), if the corporation has filed, with the Canada Revenue Agency, and provided to the Minister of Canadian Heritage a copy of, a waiver described in subparagraph 152(4)(a)(ii) of the Act, within the normal reassessment period for the corporation in respect of the first and second taxation years ending after the production’s principal photography began. ( demande de certificat d’achèvement )
Income Tax Regulations — (a)
Canadian means a person that is (a) an individual who is (i) a citizen, as defined in subsection 2(1) of the Citizenship Act , of Canada, or (ii) a permanent resident, as defined in subsection 2(1) of the Immigration and Refugee Protection Act , or (b) a corporation that is a Canadian-controlled entity, as determined under sections 26 to 28 of the Investment Canada Act . ( Canadien )
Income Tax Regulations — Income Tax Regulations
Canadian government film agency means a federal or provincial government agency whose mandate is related to the provision of assistance to film productions in Canada. ( agence cinématographique d’État )
Income Tax Regulations — Income Tax Regulations
certificate of completion , in respect of a film or video production of a corporation, means a certificate certifying that the production has been completed, issued by the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s certification deadline”) that is six months after the production’s application deadline. ( certificat d’achèvement )
Income Tax Regulations — (a)
copyright owner , of a film or video production, at any time means (a) the maker, as defined in section 2 of the Copyright Act , who at that time owns copyright, in relation to the production, within the meaning of section 3 of that Act; or (b) a person to whom that copyright has been assigned, under an assignment described in section 13 of the Copyright Act , either wholly or partially, by the maker or by another owner to whom this paragraph applied before the assignment. ( titulaire du droit d’auteur )
Income Tax Regulations — (a)
excluded production means a film or video production, of a particular corporation that is a prescribed taxable Canadian corporation, (a) in respect of which (i) the particular corporation has not filed an application for a certificate of completion before the production’s application deadline, (ii) a certificate of completion has not been issued before the production’s certification deadline, (iii) if the production is not a treaty co-production, a person (other than the particular corporation or a prescribed person) (A) is a copyright owner of the production for any commercial exploitation purposes at any time during the 25-year period that begins at the earliest time after the production was completed that it is commercially exploitable, or (B) controls the initial licensing of commercial exploitation, (iv) there is not an agreement in writing, for consideration at fair market value, to have the production shown in Canada within the 2-year period that begins at the earliest time after the production was completed that it is commercially exploitable, (A) with a corporation that is a Canadian and is a distributor of film or video productions, or (B) with a corporation that holds a broadcasting license issued by the Canadian Radio-television and Telecommunications Commission for television markets, or (v) distribution is made in Canada within the 2-year period that begins at the earliest time after the production was completed that it is commercially exploitable by a person that is not a Canadian, or (b) that is (i) news, current events or public affairs programming, or a programme that includes weather or market reports, (ii) [Repealed, SOR/2016-262, s. 1] (iii) a production in respect of a game, questionnaire or contest (other than a production directed primarily at minors), (iv) a sports event or activity, (v) a gala presentation or an awards show, (vi) a production that solicits funds, (vii) reality television, (viii) pornography, (ix) advertising, (x) a production produced primarily for industrial, corporate or institutional purposes, or (xi) a production, other than a documentary, all or substantially all of which consists of stock footage. ( production exclue )
Income Tax Regulations — (a)
producer means a producer of a film or video production, except that it does not include a person unless the person is the individual who (a) controls and is the central decision maker in respect of the production; (b) is directly responsible for the acquisition of the production story or screenplay and the development, creative and financial control and exploitation of the production; and (c) is identified in the production as being the producer of the production. ( producteur )
Income Tax Regulations — Income Tax Regulations
remuneration means remuneration other than an amount determined by reference to profits or revenues. ( rémunération )
Income Tax Regulations — Income Tax Regulations
twinning arrangement means the pairing of two distinct film or video productions, one of which is a Canadian film or video production and the other of which is a foreign film or video production. ( convention de jumelage )
Income Tax Regulations — (a)
application for a certificate of completion , in respect of a film or video production, means an application by a prescribed taxable Canadian corporation in respect of the production, filed with the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s application deadline”) that is the later of (a) the day that is 24 months after the end of the corporation’s taxation year in which the production’s principal photography began, (b) the day that is 18 months after the day referred to in paragraph (a), if the corporation has filed, with the Canada Revenue Agency, and provided to the Minister of Canadian Heritage a copy of, a waiver described in subparagraph 152(4)(a)(ii) of the Act, within the normal reassessment period for the corporation in respect of the first and second taxation years ending after the production’s principal photography began, or (c) the day that is 12 months after the day referred to in paragraph (b), if the corporation has filed, with the Canada Revenue Agency, and provided to the Minister of Canadian Heritage a copy of, a waiver described in subparagraph 152(4)(a)(ii) of the Act, within the normal reassessment period for the corporation in respect of the first, second and third taxation years ending after the production’s principal photography began. ( demande de certificat d’achèvement )
Income Tax Regulations — 1107
1107 For the purpose of the definition bituminous sands in subsection 248(1) of the Act, viscosity or density of hydrocarbons shall be determined using a number of individual samples (constituting a representative sampling of that deposit or those deposits, as the case may be, from which the taxpayer is committed to produce by means of one mine) tested (a) at atmospheric pressure; (b) at a temperature of 15.6 degrees Celsius; and (c) free of solution gas. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/98-97, s. 3
Income Tax Regulations — 1200
1200 For the purposes of section 65 of the Act, there may be deducted in computing the income of a taxpayer for a taxation year such of the amounts determined in accordance with sections 1201 to 1209 and 1212 as are applicable. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/79-245, s. 1
Income Tax Regulations — 1201
1201 In computing a taxpayer’s income for a taxation year there may be deducted such amount as he may claim not exceeding the lesser of (a) the aggregate of (i) 25 per cent of the amount, if any, by which the taxpayer’s resource profits for the year exceed four times the total of amounts, if any, deducted under subsection 1202(2) in computing the taxpayer’s income for the year, and (ii) the amount, if any, by which the aggregate of amounts included in computing the taxpayer’s income for the year under paragraphs 59(3.3)(a) and (b) of the Act exceeds the aggregate of amounts, if any, that may reasonably be considered to have been deducted under subsection 1202(2) by reason of subparagraph (b)(ii) thereof in computing the taxpayer’s income for the year; and (b) the aggregate of (i) the taxpayer’s earned depletion base as of the end of the year, and (ii) the amount, if any, by which (A) the aggregate determined under paragraph 1202(4)(a) in respect of the taxpayer for the year exceeds (B) the amount, if any, by which (I) the aggregate of all amounts that would be determined under paragraphs 1205(1)(e) to (k) exceeds (II) 33 1/3 per cent of the aggregate of all amounts that would be determined under paragraphs 1205(1)(a) to (d.2) in computing the taxpayer’s earned depletion base as of the end of the year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-502, s. 3; SOR/81-974, s. 2; SOR/91-79, s. 2; SOR/99-179, s. 4
Income Tax Regulations — 1202
e share referred to in subparagraph (i) shall be deemed to be income of the corporation for the year that may reasonably be attributable to production from the property or to such processing as is described in subparagraph 1204(1)(b)(iii), (iv) or (v) with the property. (8) For the purposes of subsections (1) and (7), where a corporation acquired control of another corporation after November 12, 1981 and before 1983 by reason of the acquisition of shares of the other corporation pursuant to an agreement in writing concluded on or before November 12, 1981, the corporation shall be deemed to have acquired such control on or before November 12, 1981. (9) Where, at any time, (a) control of a taxpayer that is a corporation has been acquired by a person or group of persons, (b) a taxpayer has disposed of all or substantially all of the taxpayer’s Canadian resource properties, or (c) a taxpayer has disposed of the specified property of the taxpayer, and, before that time, the taxpayer or a partnership of which the taxpayer was a member acquired a property and it may reasonably be considered that one of the main purposes of the acquisition was to avoid any limitation provided in subsection (2) on the deduction in respect of the earned depletion base of the taxpayer or of a corporation referred to as a transferee in paragraph (7)(g) or (h), the taxpayer or the partnership, as the case may be, shall be deemed, for the purposes of applying subsection (2) to or in respect of the taxpayer, not to have acquired the property. (10) Where in a particular taxation year a predecessor owner of a property disposes of it to a corporation in circumstances in which subsection (2) applies, for the purposes of applying subsection (2) to the predecessor owner for a taxation year ending after February 17, 1987 in respect of its acquisition of the property, the predecessor owner shall be deemed, after the disposition, never to have acquired the property except for the purposes of making a deduction under subsection (2) for the particular year. (11) Where at any time a property is acquired by a person in circumstances in which subsection (2) does not apply, every person who was an original owner or predecessor owner of the property by reason of having disposed of the property before that time shall, for the purposes of applying this Part to or in respect of the person or any other person who after that time acquires the property, be deemed after that time not to be an original owner or predecessor owner of the property by reason of having disposed of the property before that time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-502, s. 4; SOR/79-245, s. 2; SOR/80-418, s. 2; SOR/81-974, s. 3; SOR/85-174, s. 3; SOR/85-696, ss. 2, 3; SOR/86-1092, s. 7; SOR/90-113, s. 1; SOR/90-733, s. 1; SOR/91-79, s. 3; SOR/93-120, s. 1; SOR/94-686, ss. 48, 67(F), 78(F), 79(F), 81(F); SOR/99-179, s. 5; SOR/2001-187, s. 1
Income Tax Regulations — 1203
s section referred to as the “successor corporation”) has at any time (in this subsection referred to as the “time of acquisition”) after April 19, 1983 and in a taxation year (in this subsection referred to as the “transaction year”) acquired a property from another person (in this subsection referred to as the “predecessor”), the following rules apply: (a) for the purpose of computing the mining exploration depletion base of the successor corporation as of any time after the time of acquisition, there shall be added an amount equal to the amount required by paragraph (b) to be deducted in computing the mining exploration depletion base of the predecessor; and (b) for the purpose of computing the mining exploration depletion base of the predecessor as of any time after the transaction year of the predecessor, there shall be deducted the amount, if any, by which (i) the mining exploration depletion base of the predecessor immediately after the time of acquisition (assuming for this purpose that, in the case of an acquisition as a result of an amalgamation described in section 87 of the Act, the predecessor existed after the time of acquisition and no property was acquired or disposed of in the course of the amalgamation) exceeds (ii) the amount, if any, deducted under subsection (1) in computing the income of the predecessor for the transaction year of the predecessor. (3.1) [Repealed, SOR/91-79, s. 4] (4) For greater certainty, where an expense incurred before a particular time is included in the aggregate calculated under subparagraph (2)(a)(i) in respect of a taxpayer and subsequent to the particular time any person becomes entitled to receive an amount of assistance (within the meaning assigned by paragraph 66(15)(a.1) of the Act) that is included in the aggregate calculated under subparagraph (2)(a)(ii), the stated percentage of the amount of assistance shall be included in the amounts referred to in subparagraph (2)(a)(ii) in respect of the taxpayer at the time the expense was incurred. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/81-974, s. 4; SOR/85-174, s. 4; SOR/85-696, ss. 2, 4; SOR/90-113, s. 2; SOR/90-733, s. 2; SOR/91-79, s. 4; SOR/94-686, ss. 78(F), 79(F)
Income Tax Regulations — 1204
yer’s gross resource profits for the year. (1.2) For the purposes of paragraph (1.1)(b) and this subsection, (a) a taxpayer is considered not to deal at arm’s length with a partnership where the taxpayer does not deal at arm’s length with any member of the partnership; (b) a partnership is considered not to deal at arm’s length with another partnership where any member of the first partnership does not deal at arm’s length with any member of the second partnership; (c) where a taxpayer is a member, or is deemed by this paragraph to be a member, of a partnership that is a member of another partnership, the taxpayer is deemed to be a member of the other partnership; and (d) the provision of a service to a taxpayer does not include the provision of a service by an individual in the individual’s capacity as an employee of the taxpayer. (2) For greater certainty, for the purposes of this section, in computing the income or loss of a trust for a taxation year from the sources described in paragraphs (1)(b) and (b.1), no deduction shall be made in respect of amounts deductible by the trust pursuant to subsection 104(6) or (12) of the Act. (3) A taxpayer’s income or loss from a source described in paragraph (1)(b) does not include (a) any income or loss derived from transporting, transmitting or processing (other than processing described in clause (1)(b)(ii)(C), (iii)(C) or (iv)(C) or subparagraph (1)(b)(v) or (vi)) petroleum, natural gas or related hydrocarbons or sulphur from a natural accumulation of petroleum or natural gas; (b) any income or loss arising because of the application of paragraph 12(1)(z.1) or (z.2) or section 107.3 of the Act; and (c) any income or loss that can reasonably be attributable to a service rendered by the taxpayer (other than processing described in subparagraph (1)(b)(iii), (iv), (v) or (vi) or activities carried out by the taxpayer as a coal mine operator). (4) and (5) [Repealed, SOR/2007-19, s. 3] (6) [Repealed, SOR/96-451, s. 2] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-502, s. 5; SOR/79-245, s. 3; SOR/80-132, s. 1; SOR/81-158, s. 1; SOR/81-974, s. 5; SOR/85-174, s. 5; SOR/90-113, s. 3; SOR/91-79, s. 5; SOR/94-686, s. 48; SOR/96-451, s. 2; SOR/99-179, s. 6; SOR/2007-19, s. 3
Income Tax Regulations — 1205
ce or benefit in respect of the expense, the amount of such assistance or benefit shall be included in “the amount of the assistance or benefit” referred to in subparagraphs (1)(j)(iii) and (iv) as of the particular time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-137, s. 4; SOR/78-493, s. 2(F); SOR/78-502, s. 6; SOR/79-245, s. 4; SOR/80-418, s. 3; SOR/81-974, s. 6; SOR/85-174, s. 6; SOR/85-696, s. 2; SOR/90-113, s. 4; SOR/90-733, s. 3; SOR/91-79, s. 6; SOR/94-686, ss. 48, 78(F), 79(F); SOR/96-451, s. 3
Income Tax Regulations — 1206
by (a) Her Majesty in right of Canada or of a province; (b) an agent of Her Majesty in right of Canada or of a province; or (c) a corporation, a commission or an association that is controlled by Her Majesty in right of Canada or of a province or by an agent of Her Majesty in right of Canada or of a province. (9) [Repealed, SOR/2007-19, s. 4] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/79-245, s. 5; SOR/80-418, s. 4; SOR/81-974, s. 7; SOR/85-174, s. 7; SOR/86-1092, s. 8; SOR/88-423, s. 1; SOR/90-113, s. 5; SOR/90-733, s. 4; SOR/91-79, s. 7; SOR/92-681, s. 3; SOR/94-686, ss. 12(F), 48, 58(F), 68(F), 78(F), 79(F), 81(F); SOR/96-199, s. 2; SOR/96-451, s. 4; SOR/99-179, s. 7; SOR/2000-327, s. 3; SOR/2007-19, s. 4; SOR/2016-276, s. 1
Income Tax Regulations — (a)
bituminous sands equipment means property of a taxpayer that (a) is included in Class 28 or in paragraph (a) of Class 41 in Schedule II, other than property so included (i) by virtue of the first reference in Class 28 to paragraph (l) of Class 10 in Schedule II, where the property was acquired by the taxpayer before November 17, 1978, or (ii) by virtue of the reference in Class 28 to paragraph (m) of Class 10 in Schedule II, and (b) was acquired by the taxpayer after April 10, 1978 principally for the purpose of gaining or producing income from one or more mines, each of which is a location in a bituminous sands deposit, oil sands deposit or oil shale deposit from which material is extracted; ( matériel d’exploitation de sables bitumineux )
Income Tax Regulations — (a)
Canadian exploration and development overhead expense of a taxpayer means a Canadian exploration expense or a Canadian development expense of the taxpayer made or incurred after 1980 that is not a Canadian renewable and conservation expense (in this definition having the meaning assigned by subsection 66.1(6) of the Act) nor a taxpayer’s share of a Canadian renewable and conservation expense incurred by a partnership and (a) that was in respect of the administration, management or financing of the taxpayer, (b) that was in respect of the salary, wages or other remuneration or related benefits paid in respect of a person employed by the taxpayer whose duties were not all or substantially all directed towards exploration or development activities, (c) that was in respect of the upkeep or maintenance of, taxes or insurance in respect of, or rental or leasing of, property other than property all or substantially all of the use of which by the taxpayer was for the purposes of exploration or development activities, or (d) that may reasonably be regarded as having been in respect of (i) the use of or the right to use any property in which any person who was connected with the taxpayer had an interest, (ii) compensation for the performance of a service for the benefit of the taxpayer by any person who was connected with the taxpayer, or (iii) the acquisition of any materials, parts or supplies from any person who was connected with the taxpayer to the extent that the expense exceeds the least of amounts, each of which was the aggregate of the costs incurred by a person who was connected with the taxpayer (iv) in respect of the property, (v) in respect of the performance of the service, or (vi) in respect of the materials, parts or supplies; ( frais généraux d’exploration et d’aménagement au Canada )
Income Tax Regulations — (a)
Canadian oil and gas exploration expense , of a taxpayer, means an outlay or expense that is made or incurred after 1980 and that would be a Canadian exploration expense, as defined in subsection 66.1(6) of the Act, of the taxpayer (other than an outlay or expense in respect of a qualified tertiary oil recovery project that is a Canadian exploration expense of the taxpayer because of subparagraph (c)(ii) or (d)(ii) of that definition) if (a) that definition were read without reference to its paragraphs (f) to (g.4), (b) the reference in paragraph (h) of that definition to “any of paragraphs (a) to (d) and (f) to (g.4)” were read as “any of paragraphs (a) to (e)”, and (c) the reference in paragraph (i) of that definition to “any of paragraphs (a) to (g)” were read as “any of paragraphs (a) to (e)”; ( frais d’exploration pétrolière et gazière au Canada )
Income Tax Regulations — Income Tax Regulations
coal mine operator means a person who undertakes all or substantially all of the activities involved in the production of coal from a resource; ( exploitant de mine de charbon )
Income Tax Regulations — Income Tax Regulations
conventional lands means lands situated in Canada other than non-conventional lands; ( terres conventionnelles )
Income Tax Regulations — Income Tax Regulations
disposition of property has the meaning assigned by paragraph 13(21)(c) of the Act; ( disposition de biens )
Income Tax Regulations — (a)
enhanced recovery equipment means property of a taxpayer that (a) is included in Class 10 in Schedule II by virtue of paragraph (j) of the description of that Class, and (b) was acquired by the taxpayer after April 10, 1978 and before 1981 for use in the production of oil, from a reservoir or a deposit of bituminous sand, oil sand or oil shale in Canada operated by the taxpayer, that is incremental to oil that would be recovered using primary recovery techniques alone, other than property (c) used by the taxpayer as part of a primary recovery process prior to the use described in paragraph (b), (d) that had, before it was acquired by the taxpayer, been used for any purpose whatever by any person with whom the taxpayer was not dealing at arm’s length, or (e) that has been used by any person before April 11, 1978 in the production of oil, from a reservoir in Canada, that is incremental to oil that would be recovered using primary recovery techniques alone; ( matériel amélioré de récupération )
Income Tax Regulations — Income Tax Regulations
exempt partnership [Repealed, SOR/2007-19, s. 4]