Income Tax Act — I-3.3 248
 those other corporations for their last taxation years that ended in the last calendar year that ended before the end of the current year (determined before taking into consideration the specified future tax consequences for those last taxation years) does not exceed the total of the business limits of the corporation and of those other corporations for those last taxation years, and (ii) the day that is two months after the day on which the taxation year ends, in any other case; ( date d’exigibilité du solde ) bank means a bank within the meaning assigned by section 2 of the Bank Act (other than a federal credit union) or an authorized foreign bank; ( banque ) bankrupt has the meaning assigned by the Bankruptcy and Insolvency Act ; ( failli ) benefit under a deferred profit sharing plan received by a taxpayer in a taxation year means the total of all amounts each of which is an amount received by the taxpayer in the year from a trustee under the plan, minus any amounts deductible under subsections 147(11) and 147(12) in computing the income of the taxpayer for the year; ( prestation en vertu d’un régime de participation différée aux bénéfices ) bituminous sands means sands or other rock materials containing naturally occurring hydrocarbons (other than coal) which hydrocarbons have (a) a viscosity, determined in a prescribed manner, equal to or greater than 10,000 centipoise, or (b) a density, determined in a prescribed manner, equal to or less than 12 degrees API; ( sables bitumineux ) borrowed money includes the proceeds to a taxpayer from the sale of a post-dated bill drawn by the taxpayer on a bank; ( argent emprunté ) business includes a profession, calling, trade, manufacture or undertaking of any kind whatever and, except for the purposes of paragraph 18(2)(c), section 54.2, subsection 95(1) and paragraph 110.6(14)(f), an adventure or concern in the nature of trade but does not include an office or employment; ( commerce ) business limit of a corporation for a taxation year means the amount determined under section 125 to be its business limit for the year; ( plafond des affaires ) business number means the number (other than a Social Insurance Number or trust account number) used by the Minister to identify (a) a corporation or partnership, or (b) any other association or taxpayer that carries on a business or is required by this Act to deduct or withhold an amount from an amount paid or credited or deemed to be paid or credited under this Act and of which the Minister has notified the corporation, partnership, association or taxpayer; ( numéro d’entreprise ) Canadian banking business means the business carried on by an authorized foreign bank through a permanent establishment (as defined by regulation) in Canada, other than business conducted through a representative office registered or required to be registered under section 509 of the Bank Act ; ( entreprise bancaire canadienne ) Canadian-controlled private corporation has the meaning assigned by subsection 125(7); ( société privée sous contrôle canadien ) Canadian corporation has the meaning assigned by subsection 89(1); ( société canadienne ) Canadian development expense has the meaning assigned by subsection 66.2(5); ( frais d’aménagement au Canada ) Canadian exploration and development expenses has the meaning assigned by subsection 66(15); ( frais d’exploration et d’aménagement au Canada ) Canadian exploration expense has the meaning assigned by subsection 66.1(6); ( frais d’exploration au Canada ) Canadian field processing means, except as otherwise prescribed, (a) the processing in Canada of raw natural gas at a field separation and dehydration facility, (b) the processing in Canada of raw natural gas at a natural gas processing plant to any stage that is not beyond the stage of natural gas that is acceptable to a common carrier of natural gas, (c) the processing in Canada of hydrogen sulphide derived from raw natural gas to any stage that is not beyond the