GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
London Airport Zoning Regulations — (c)
(c) a surface abutting the end of the strip associated with runway approach 14 consisting of an inclined plane having a ratio of one (1) foot measured vertically to fifty (50) feet measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip two hundred (200) feet measured vertically above the elevation at the end of the strip and ten thousand (10,000) feet measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being two thousand (2,000) feet from the projected centre line,
London Airport Zoning Regulations — (d)
(d) a surface abutting the end of the strip associated with runway approach 23 consisting of an inclined plane having a ratio of one (1) foot measured vertically to twenty (20) feet measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip three hundred and twenty-five (325) feet measured vertically above the elevation at the end of the strip and six thousand five hundred (6,500) feet measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being eight hundred (800) feet from the projected centre line,
London Airport Zoning Regulations — (e)
(e) a surface abutting the end of the strip associated with runway approach 26 consisting of an inclined plane having a ratio of one (1) foot measured vertically to fifty (50) feet measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip two hundred (200) feet measured vertically above the elevation at the end of the strip and ten thousand (10,000) feet measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being two thousand (2,000) feet from the projected centre line, and
London Airport Zoning Regulations — (f)
(f) a surface abutting the end of the strip associated with runway approach 32 consisting of an inclined plane having a ratio of one (1) foot measured vertically to fifty (50) feet measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip two hundred (200) feet measured vertically above the elevation at the end of the strip and ten thousand (10,000) feet measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being two thousand (2,000) feet from the projected centre line,
London Airport Zoning Regulations — London Airport Zoning Regulations
which approach surfaces are shown on Department of Transport Plan No. T2868, dated October 1, 1974.
London Airport Zoning Regulations — (a)
Being an imaginary surface consisting of (a) a common plane established at a constant elevation of one hundred and fifty (150) feet above the elevation of the airport reference point, and (b) where the common plane described in paragraph (a) is less than thirty (30) feet above the surface of the ground, an imaginary surface located thirty (30) feet above the surface of the ground, which outer surface is shown on Department of Transport Plan No. T2868, dated October 1, 1974.
London Airport Zoning Regulations — (a)
(a) a common plane established at a constant elevation of one hundred and fifty (150) feet above the elevation of the airport reference point, and
London Airport Zoning Regulations — (b)
(b) where the common plane described in paragraph (a) is less than thirty (30) feet above the surface of the ground, an imaginary surface located thirty (30) feet above the surface of the ground,
London Airport Zoning Regulations — London Airport Zoning Regulations
which outer surface is shown on Department of Transport Plan No. T2868, dated October 1, 1974.
London Airport Zoning Regulations — (a)
Each strip is described as follows: (a) the strip associated with runway 05-23 is three hundred (300) feet in width, one hundred and fifty (150) feet being on each side of the centre line of the runway, and three thousand five hundred and seventy-four (3,574) feet in length, (b) the strip associated with runway 08-26 is one thousand two hundred (1,200) feet in width, six hundred (600) feet being on each side of the centre line of the runway, and six thousand eight hundred (6,800) feet in length, and (c) the strip associated with runway 14-32 is one thousand (1,000) feet in width, five hundred (500) feet being on each side of the centre line of the runway, and nine thousand three hundred (9,300) feet in length, which strips are shown on Department of Transport Plan No. T2868, dated October 1, 1974.
London Airport Zoning Regulations — (a)
(a) the strip associated with runway 05-23 is three hundred (300) feet in width, one hundred and fifty (150) feet being on each side of the centre line of the runway, and three thousand five hundred and seventy-four (3,574) feet in length,
London Airport Zoning Regulations — (b)
(b) the strip associated with runway 08-26 is one thousand two hundred (1,200) feet in width, six hundred (600) feet being on each side of the centre line of the runway, and six thousand eight hundred (6,800) feet in length, and
London Airport Zoning Regulations — (c)
(c) the strip associated with runway 14-32 is one thousand (1,000) feet in width, five hundred (500) feet being on each side of the centre line of the runway, and nine thousand three hundred (9,300) feet in length,
London Airport Zoning Regulations — London Airport Zoning Regulations
which strips are shown on Department of Transport Plan No. T2868, dated October 1, 1974.
London Airport Zoning Regulations — London Airport Zoning Regulations
Being a surface consisting of an inclined plane having a ratio of one (1) foot measured vertically to seven (7) feet measured horizontally at right angles to the centre line and centre line produced of each strip extending upward and outward from the lateral limits of each strip and its approach surfaces to an intersection with the outer surface or another transitional surface of an adjoining strip, all as shown on Department of Transport Plan No. T2868, dated October 1, 1974.
Income Tax Regulations — Income Tax Regulations
[Note: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.]
Income Tax Regulations — 1
1 These Regulations may be cited as the Income Tax Regulations .
Income Tax Regulations — 2
2 In these Regulations, Act means the Income Tax Act .
Income Tax Regulations — 100
s.] SOR/78-2, s. 1; SOR/78-331, s. 1; SOR/80-382, s. 1; SOR/80-502, s. 1; SOR/80-683, s. 1; SOR/80-901, s. 1; SOR/80-941, s. 1; SOR/81-471, s. 1; SOR/83-349, s. 1; SOR/83-692, s. 1; SOR/86-629, s. 1; SOR/87-471, s. 1; SOR/87-638, s. 1; SOR/88-312, s. 1; SOR/89-147, s. 1; SOR/89-508, s. 1; SOR/92-51, ss. 1, 8; SOR/94-238, s. 1; SOR/95-298, s. 1; SOR/97-470, s. 1; SOR/98-259, s. 1; SOR/99-17, s. 1; SOR/99-22, s. 1; SOR/2000-63, s. 1; SOR/2001-188, s. 14; SOR/2001-209, s. 1; SOR/2001-216, s. 10(F); SOR/2001-221, s. 1; SOR/2005-185, s. 1; 2012, c. 27, s. 30, c. 31, s. 58; SOR/2016-30, s. 1 2021, c. 23, s. 81 2022, c. 19, s. 70 SOR/2022-42, s. 1 2024, c. 17, s. 77 SOR/2024-231, s. 1
Income Tax Regulations — Income Tax Regulations
employee means any person receiving remuneration; ( employé )
Income Tax Regulations — Income Tax Regulations
employer means any person paying remuneration; ( employeur )
Income Tax Regulations — Income Tax Regulations
estimated deductions means, in respect of a taxation year, the total of the amounts estimated to be deductible by an employee for the year under any of paragraphs 8(1)(f), (h), (h.1), (i) and (j) of the Act and determined by the employee for the purpose of completing the form referred to in subsection 107(2); ( déductions estimatives )
Income Tax Regulations — (a)
pay period includes (a) a day, (b) a week, (c) a two week period, (d) a semi-monthly period, (e) a month, (f) a four week period, (g) one tenth of a calendar year, or (h) one twenty-second of a calendar year; ( période de paie )
Income Tax Regulations — (a)
personal credits means, in respect of a particular taxation year, the greater of (a) the amount referred to in paragraph 118(1)(c) of the Act, and (b) the aggregate of the credits which the employee would be entitled to claim for the year under (i) subsections 118(1), (2) and (3) of the Act if the description of A in those subsections were read as “is equal to one”, (ii) subsections 118.3(1) and (2) of the Act if the description of A in subsection 118.3(1) of the Act were read as “is equal to one” and if subsection 118.3(1) of the Act were read without reference to paragraph (c) thereof, (iii) subsections 118.5(1) and 118.6(2) of the Act if subsection 118.5(1) of the Act were read without reference to “the product obtained when the appropriate percentage for the year is multiplied by” and the description of A in subsection 118.6(2) of the Act were read as “is equal to one”, and after deducting from the aggregate of the amounts determined under those subsections the excess over $3,000 of the aggregate of amounts that the employee claims to expect to receive in the year on account of a scholarship, fellowship or bursary, (iv) section 118.8 of the Act if the formula A + B - C in that section were read as (A + B) / C where A is the value of A in that section, B is the value of B in that section, and C is the appropriate percentage for the year, (v) section 118.9 of the Act if the formula A - B in section 118.81 of the Act were read as A / B where A is the value of A set out in that section, and B is the appropriate percentage for the year. ( crédits d’impôts personnels )
Income Tax Regulations — (a)
undertaking not to enter into such a contract with another party, (n) a payment out of a registered education savings plan other than (i) a refund of payments, (ii) an educational assistance payment, or (iii) an amount, up to $50,000, of an accumulated income payment that is made to a subscriber, as defined in subsection 204.94(1) of the Act, or if there is no subscriber at that time, that is made to a person that has been a spouse or common-law partner of an individual who was a subscriber, if (A) that amount is transferred to an RRSP in which the annuitant is either the recipient of the payment or the recipient’s spouse or common-law partner, and (B) it is reasonable for the person making the payment to believe that that amount is deductible for the year by the recipient of the payment within the limits provided for in subsection 146(5) or (5.1) of the Act, (o) an amount of a disability assistance payment made under a registered disability savings plan that is required by paragraph 56(1)(q.1) of the Act to be included in computing a taxpayer’s income, (p) an amount that is required by paragraph 56(1)(z.5) of the Act to be included in computing a taxpayer’s income, (q) a payment described in paragraph 153(1)(v) of the Act, or (r) an amount that is required by subparagraph 56(1)(a)(viii) of the Act to be included in computing the taxpayer’s income; ( rémunération )
Income Tax Regulations — Income Tax Regulations
total remuneration means, in respect of a taxation year, the total of all amounts each of which is an amount referred to in paragraph (a) or (a.1) of the definition remuneration . ( rémunération totale )
Income Tax Regulations — 101
101 Every person who makes a payment described in subsection 153(1) of the Act in a taxation year shall deduct or withhold therefrom, and remit to the Receiver General, such amount, if any, as is determined in accordance with rules prescribed in this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/81-471, s. 2
Income Tax Regulations — 102
I of the Act for that year, as if there were no other source of income or loss for the year, and (ii) the amount by which the amount referred to in subparagraph (i) is increased by virtue of section 27 of the Federal-Provincial Fiscal Arrangements Act ; (f) the employee’s notional rate of tax for a year is calculated by dividing the amount determined under paragraph (e) by the amount referred to in the description of A in paragraph (c) in respect of that employee and expressed as a decimal fraction rounded to the nearest hundredth, or where the third digit is equidistant from two consecutive one-thousandths, to the higher thereof; (g) the amount to be deducted or withheld in respect of any payment made to that employee shall be determined by multiplying the payment by the appropriate decimal fraction determined pursuant to paragraph (f). (h) [Repealed, SOR/2001-221, s. 2] (3) [Repealed, SOR/89-508, s. 2] (4) [Repealed, SOR/81-471, s. 3] (5) Notwithstanding subsections (1) and (2), no amount shall be deducted or withheld in the year by an employer from a payment of remuneration to an employee in respect of commissions earned by the employee in the immediately preceding year where those commissions were previously reported by the employer as remuneration of the employee in respect of that year on an information return. (6) Despite subsection (1), no amount shall be deducted or withheld in the year by an employer from an amount determined in accordance with subparagraph 110(1)(f)(iii), (iv) or (v) of the Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-331, s. 2; SOR/78-449, s. 1; SOR/78-625, s. 1; SOR/79-359, s. 1; SOR/79-694, s. 1; SOR/80-187, s. 1; SOR/80-683, s. 2; SOR/80-941, s. 2; SOR/81-471, s. 3; SOR/83-349, s. 2; SOR/83-692, ss. 2 to 4; SOR/84-913, s. 1; SOR/84-966, s. 1; SOR/85-453, ss. 1, 2; SOR/86-629, s. 2; SOR/87-471, s. 2; SOR/88-310, s. 1; SOR/89-508, s. 2; SOR/90-161, s. 1; SOR/91-150, s. 1; SOR/91-279, s. 1; SOR/91-536, s. 1; SOR/92-138, s. 1; SOR/92-667, s. 1; SOR/94-238, s. 2; SOR/94-569, s. 1; SOR/98-259, s. 2; SOR/99-17, s. 2; SOR/2001-221, s. 2; SOR/2005-185, s. 2; 2014, c. 39, s. 78
Income Tax Regulations — 103
ion 207.6(7) of the Act applies, or (iv) a contribution that is an excluded contribution (as defined in subsection 207.5(1) of the Act); or (b) of the payment by the person to a resident of Canada of an amount on account of the purchase price of an interest in a retirement compensation arrangement. (8) Every employer making a payment described in paragraph (n) of the definition remuneration in subsection 100(1) shall withhold — in addition to any other amount required to be withheld under Part I of these Regulations — on account of the tax payable under Part X.5 of the Act, an amount equal to (a) where the amount is paid in the province of Quebec, 12 per cent of the payment, and (b) in any other case, 20 per cent of the payment. (9) The amount to be deducted or withheld by a person from any payment of an amount described in paragraph 56(1)(z.4) of the Act is (a) in the case of a payment to a resident of Quebec, 30% of the payment; or (b) in the case of a payment to a resident of Canada who is not a resident of Quebec, 50% of the payment. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-2, s. 2; SOR/78-331, s. 3; SOR/78-449, s. 2; SOR/78-625, s. 2; SOR/79-359, s. 2; SOR/79-694, s. 2; SOR/80-382, s. 2; SOR/80-502, s. 2; SOR/80-683, s. 3; SOR/80-901, s. 2; SOR/80-941, s. 3; SOR/81-471, s. 4; SOR/83-349, s. 3; SOR/83-360, s. 1; SOR/83-692, s. 5; SOR/84-223, s. 1; SOR/84-913, s. 2; SOR/85-979, s. 1; SOR/86-629, s. 3; SOR/87-256, s. 1; SOR/87-471, s. 3; SOR/87-638, s. 2; SOR/88-153, s. 1; SOR/88-310, s. 2; SOR/89-147, s. 2; SOR/89-508, s. 3; SOR/90-161, s. 2; SOR/91-150, s. 2; SOR/91-279, s. 2; SOR/91-536, s. 2; SOR/92-51, s. 2; SOR/92-138, s. 2; SOR/92-667, s. 2; SOR/93-399, s. 1; SOR/94-238, s. 3; SOR/94-569, s. 2; SOR/94-686, s. 48; SOR/96-205, s. 1; SOR/96-464, s. 1; SOR/97-137, s. 1; SOR/97-531, s. 1; SOR/99-17, s. 3; SOR/99-18, s. 1; SOR/99-22, s. 2; SOR/2000-10, s. 1; SOR/2000-12, s. 1; SOR/2000-329, s. 1; SOR/2001-216, s. 10(F); SOR/2001-221, s. 3; 2014, c. 20, s. 32 2020, c. 12, s. 2 “44” 2021, c. 26, s. 8 2022, c. 19, s. 71 2024, c. 15, s. 73
Income Tax Regulations — 103.1
103.1 (1) For the purpose of the description of C in subsection (2), plan payment means (a) in the case of a disability assistance payment that is a lifetime disability assistance payment, the total amount of all the lifetime disability assistance payments that have been made or that may reasonably be expected to be made to the employee under the plan in their taxation year and that the employer has reasonable grounds to believe are described in paragraph (o) of the definition remuneration in subsection 100(1); or (b) in the case of a disability assistance payment that is other than a lifetime disability assistance payment, the amount of the payment that is made to the employee under the plan and that is described in paragraph (o) of the definition remuneration in subsection 100(1). (2) If an employer makes a disability assistance payment under a registered disability savings plan to an employee who is a resident of Canada, the employer shall, in lieu of the amount determined under section 102, deduct or withhold from the payment an amount determined by the formula (A – B) × C where A is the amount of the disability assistance payment that is made to the employee and that is described in paragraph (o) of the definition remuneration in subsection 100(1); B is (a) if the beneficiary of the plan is deceased, nil, or (b) the amount by which the total of the following amounts exceeds the total amount of all the disability assistance payments previously made to the employee in their taxation year and that are described in paragraph (o) of the definition remuneration in subsection 100(1): (i) the amount determined for F in subsection 118(1.1) of the Act for the taxation year, and (ii) the amount used under the description of B in subsection 118.3(1) of the Act for the taxation year; and C is (a) if the plan payment does not exceed $5,000 and the amount is paid (i) in Quebec, 5 per cent, (ii) in any other province, 7 per cent, or (iii) in Canada beyond the limits of any province or outside Canada, 10 per cent, (b) if the plan payment exceeds $5,000 but does not exceed $15,000 and the amount is paid (i) in Quebec, 10 per cent, (ii) in any other province, 13 per cent, or (iii) in Canada beyond the limits of any province or outside Canada, 20 per cent, or (c) if the plan payment exceeds $15,000 and the amount is paid (i) in Quebec, 15 per cent, (ii) in any other province, 20 per cent, or (iii) in Canada beyond the limits of any province or outside Canada, 30 per cent. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2016-30, s. 2 2021, c. 23, s. 82
Income Tax Regulations — 104
using corporation, where the holder of the share is entitled to possession of a housing unit; and (c) where the context so requires, the housing unit to which a share described in paragraph (b) relates. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-449, s. 3; SOR/78-754, s. 1; SOR/89-508, s. 4; SOR/92-176, s. 1; SOR/92-667, s. 3; SOR/93-81, s. 1; SOR/94-238, s. 4; SOR/94-246, s. 1; SOR/94-686, ss. 49(F), 79(F); SOR/97-470, s. 2; SOR/99-19, s. 1; SOR/2001-188, ss. 1, 14; SOR/2001-221, s. 4; 2013, c. 34, s. 376; SOR/2016-30, s. 3
Income Tax Regulations — 104.1
104.1 (1) No amount shall be deducted or withheld from a payment made by a person during the lifetime of an annuitant referred to in paragraph (a) of the definition annuitant in subsection 146(1) of the Act out of or under a registered retirement savings plan of the annuitant where, at the time of the payment, the annuitant has certified in prescribed form to the person that (a) at the time of certification, the annuitant or the annuitant’s spouse or common-law partner (i) is a full-time student in a qualifying educational program, (ii) is a part-time student in a qualifying educational program and is entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act, or (iii) has received notification in writing of his or her entitlement, either absolutely or conditionally, to enrol before March of the year that follows the year of certification as (A) a full-time student in a qualifying educational program, or (B) a part-time student in a qualifying educational program where the annuitant or the annuitant’s spouse or common-law partner is entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act; (b) the annuitant is resident in Canada; (c) the total amount of the payment and all other such payments received by the annuitant for a year at or before that time does not exceed $10,000; and (d) the total payments received by the annuitant do not exceed $20,000 throughout the period in which the annuitant participates in the Lifelong Learning Plan. (2) For the purpose of subsection (1), a qualifying educational program means a qualifying educational program at a designated educational institution (as those expressions are defined in subsection 118.6(1) of the Act), except that a reference to a qualifying educational program shall be read (a) without reference to paragraphs (a) and (b) of that definition; and (b) as if the reference to “3 consecutive weeks” in that definition were a reference to “3 consecutive months”. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/99-19, s. 2; SOR/2001-188, s. 14
Income Tax Regulations — 105
105 (1) Every person paying to a non-resident person a fee, commission or other amount in respect of services rendered in Canada, of any nature whatever, shall deduct or withhold 15 per cent of such payment. (2) Subsection (1) does not apply to a payment (a) described in the definition remuneration in subsection 100(1); (b) made to a registered non-resident insurer (within the meaning assigned by section 804); or (c) made to an authorized foreign bank in respect of its Canadian banking business. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-686, s. 49(F); SOR/2009-302, s. 1