GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
adoption period , in respect of an eligible child of an individual, means the period that (a) begins at the earlier of the time that an application is made for registration with a provincial ministry responsible for adoption (or with an adoption agency licensed by a provincial government) and the time, if any, that an application related to the adoption is made to a Canadian court; and (b) ends at the later of the time an adoption order is issued by, or recognized by, a government in Canada in respect of that child, and the time that the child first begins to reside permanently with the individual. ( période d’adoption )
Income Tax Act — I-3.3 (a)
eligible adoption expense , in respect of an eligible child of an individual, means an amount paid for expenses incurred during the adoption period in respect of the adoption of that child, including (a) fees paid to an adoption agency licensed by a provincial government; (b) court costs and legal and administrative expenses related to an adoption order in respect of that child; (c) reasonable and necessary travel and living expenses of that child and the adoptive parents; (d) document translation fees; (e) mandatory fees paid to a foreign institution; (f) mandatory expenses paid in respect of the immigration of that child; and (g) any other reasonable expenses related to the adoption required by a provincial government or an adoption agency licensed by a provincial government. ( dépense d’adoption admissible )
Income Tax Act — I-3.3
eligible child , of an individual, means a child who has not attained the age of 18 years at the time that an adoption order is issued or recognized by a government in Canada in respect of the adoption of that child by that individual. ( enfant admissible )
Income Tax Act — I-3.3 (a)
digital news subscription , of an individual with a qualified Canadian journalism organization, means an agreement entered into between the individual and the qualified Canadian journalism organization, if (a) the agreement entitles an individual to access content of the qualified Canadian journalism organization in digital form and that content is primarily written news; and (b) the qualified Canadian journalism organization does not hold a licence as defined in subsection 2(1) of the Broadcasting Act . ( abonnement aux nouvelles numériques )
Income Tax Act — I-3.3 (a)
qualifying subscription expense , for a taxation year, means the amount paid in the year for a digital news subscription of an individual with a qualified Canadian journalism organization and, for this purpose, if the digital news subscription provides access to content in non-digital form or content other than content of qualified Canadian journalism organizations, the amount considered to be paid for the digital news subscription shall not exceed (a) the cost of a comparable digital news subscription with the qualified Canadian journalism organization that solely provides access to content of qualified Canadian journalism organizations in digital form; and (b) if there is no such comparable digital news subscription, 1/2 of the amount actually paid. ( dépense pour abonnement admissible )
Income Tax Act — I-3.3 118.03
118.03 [Repealed, 2014, c. 39, s. 32] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 2, s. 21, c. 35, s. 38; 2014, c. 39, s. 32]
Income Tax Act — I-3.3 118.031
118.031 [Repealed, 2016, c. 7, s. 15] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2011, c. 24, s. 24; 2014, c. 39, s. 33; 2016, c. 7, s. 15
Income Tax Act — I-3.3 118.04
ntity (in this paragraph referred to as the “corporation”), in respect of a property that is owned, administered or managed by that corporation, and that includes an eligible dwelling of the individual, to the extent of the individual’s share of that outlay or expense, if (i) the outlay or expense would be a qualifying expenditure of the corporation if the corporation were a natural person and the property were an eligible dwelling of that natural person, and (ii) the corporation has notified the individual, in writing, of the individual’s share of the outlay or expense; and (b) a qualifying expenditure of an individual includes an outlay or expense made or incurred by a trust, in respect of a property owned by the trust that includes an eligible dwelling of the individual, to the extent of the share of that outlay or expense that is reasonably attributable to the individual, having regard to the amount of the outlays or expenses made or incurred in respect of the eligible dwelling of the individual (including, for this purpose, common areas relevant to more than one eligible dwelling), if (i) the outlay or expense would be a qualifying expenditure of the trust if the trust were a natural person and the property were an eligible dwelling of that natural person, and (ii) the trust has notified the individual, in writing, of the individual’s share of the outlay or expense. Home renovation tax credit (3) For the purposes of computing the tax payable under this Part by an individual for the individual’s 2009 taxation year, there may be deducted the amount determined by the formula A × (B – $1,000) where A is the appropriate percentage for the taxation year; and B is the lesser of $10,000 and the total of all amounts, each of which is a qualifying expenditure of the individual. Interaction with medical expense credit (4) Notwithstanding paragraph 248(28)(b), an amount may be included in determining both an amount under subsection (3) and under section 118.2 if those amounts otherwise qualify to be included for the purposes of those provisions. Apportionment of credit (5) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a qualifying expenditure of an individual, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of the qualifying expenditure, if that individual were the only individual entitled to deduct an amount for the year under this section, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2009, c. 31, s. 4
Income Tax Act — I-3.3 (a)
eligible dwelling of an individual, at any time, means a housing unit (including the land subjacent to the housing unit and the immediately contiguous land, but not including the portion of such land that exceeds the greater of 1/2 hectare and the portion of such land that the individual establishes is necessary for the use and enjoyment of the housing unit as a residence) located in Canada if (a) the individual (or a trust under which the individual is a beneficiary) owns, whether jointly with another person or otherwise, at that time, the housing unit or a share of the capital stock of a co-operative housing corporation acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation; and (b) the housing unit is ordinarily inhabited at any time during the eligible period by the individual, by the individual’s spouse or common-law partner or former spouse or common-law partner or by a child of the individual. ( logement admissible )
Income Tax Act — I-3.3
eligible period means the period that begins on January 28, 2009 and that ends on January 31, 2010. ( période d’admissibilité )
Income Tax Act — I-3.3
individual does not include a trust. ( particulier )
Income Tax Act — I-3.3 (a)
qualifying expenditure of an individual means an outlay or expense that is made or incurred, by the individual or by a qualifying relation in respect of the individual during the eligible period, that is directly attributable to a qualifying renovation by the individual and that is the cost of goods acquired or services received during the eligible period and includes such an outlay or expense for permits required for, or for the rental of equipment used in the course of, the qualifying renovation, but does not include such an outlay or expense (a) to acquire goods that have been used, or acquired for use or lease, by the individual or by a qualifying relation in respect of the individual, for any purpose whatever before they were acquired by the individual or the qualifying relation in respect of the individual; (b) made or incurred under the terms of an agreement entered into before the eligible period; (c) to acquire a property that can be used independently of the qualifying renovation; (d) that is the cost of annual, recurring or routine repair or maintenance; (e) to acquire a household appliance; (f) to acquire an electronic home-entertainment device; (g) for financing costs in respect of the qualifying renovation; (h) made or incurred for the purpose of gaining or producing income from a business or property; or (i) in respect of goods or services provided by a person not dealing at arm’s length with the individual, unless the person is registered for the purposes of Part IX of the Excise Tax Act . ( dépense admissible )
Income Tax Act — I-3.3
qualifying relation in respect of an individual means a person who is the individual’s spouse or common-law partner, or a child of the individual who has not attained the age of 18 years before the end of 2009 (other than a child who was, at any time during the eligible period, a married person, a person who is in a common-law partnership or a person who has a child). ( proche admissible )
Income Tax Act — I-3.3
qualifying renovation by an individual, at any time, means a renovation or alteration, of a property that is at that time an eligible dwelling of the individual or of a qualifying relation in respect of the individual, that is of an enduring nature and that is integral to the eligible dwelling. ( travaux de rénovation admissibles )
Income Tax Act — I-3.3 (a)
eligible dwelling of an individual, at any time in a taxation year, means a housing unit (including the land subjacent to the housing unit and the immediately contiguous land, but not including the portion of that land that exceeds the greater of ½ hectare and the portion of that land that the individual establishes is necessary for the use and enjoyment of the housing unit as a residence) located in Canada if (a) the individual (or a trust under which the individual is a beneficiary) owns — whether jointly with another person or otherwise — at that time, the housing unit or a share of the capital stock of a cooperative housing corporation acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation; and (b) the housing unit is ordinarily inhabited, or is reasonably expected to be ordinarily inhabited, at any time in the taxation year (i) by the individual, if the individual is a qualifying individual, or (ii) by the individual and a qualifying individual, if (A) the individual is an eligible individual in respect of the qualifying individual, and (B) the qualifying individual does not, throughout the taxation year, own — whether jointly with another person or otherwise — and ordinarily inhabit another housing unit in Canada. ( logement admissible )
Income Tax Act — I-3.3 (a)
eligible individual , in respect of a qualifying individual for a taxation year, means (a) an individual who is the qualifying individual’s spouse or common-law partner in the year; (b) except if paragraph (c) applies, an individual who is entitled to deduct an amount under subsection 118.3(2) for the year in respect of the qualifying individual or would be if no amount was claimed for the year by the qualifying individual under subsection 118.3(1) or by the qualifying individual’s spouse or common-law partner under section 118.8; or (c) in the case of a qualifying individual who has attained the age of 65 before the end of the year, an individual who (i) claimed for the year a deduction under subsection 118(1) in respect of the qualifying individual because of (A) paragraph (b) of the description of B in that subsection, or (B) paragraph (d) of the description of B in that subsection where the qualifying individual is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or (ii) could have claimed for the year a deduction referred to in subparagraph (i) in respect of the qualifying individual if (A) the qualifying individual had no income for the year, (B) in the case of a deduction referred to in clause (i)(A), the individual were not married and not in a common-law partnership, and (C) in the case of a deduction under subsection 118(1) because of paragraph (d) of the description of B in that subsection in respect of a qualifying individual who is a dependant (within the meaning of subsection 118(6)) of the individual, the qualifying individual was dependent on the individual because of mental or physical infirmity. ( particulier admissible )
Income Tax Act — I-3.3 (a)
qualifying expenditure of an individual means an outlay or expense that is made or incurred, during a taxation year, that is directly attributable to a qualifying renovation — of an eligible dwelling of a qualifying individual or an eligible individual in respect of a qualifying individual — and that is the cost of goods acquired or services received during the year and includes an outlay or expense for permits required for, or for the rental of equipment used in the course of, the qualifying renovation, but does not include an outlay or expense (a) to acquire a property that can be used independently of the qualifying renovation; (b) that is the cost of annual, recurring or routine repair or maintenance; (c) to acquire a household appliance; (d) to acquire an electronic home-entertainment device; (e) that is the cost of housekeeping, security monitoring, gardening, outdoor maintenance or similar services; (f) for financing costs in respect of the qualifying renovation; (g) made or incurred primarily for the purpose of increasing or maintaining the value of the eligible dwelling; (h) made or incurred for the purpose of gaining or producing income from a business or property; (i) in respect of goods or services provided by a person not dealing at arm’s length with the qualifying individual or the eligible individual, unless the person is registered for the purposes of Part IX of the Excise Tax Act ; (j) to the extent that the outlay or expense can reasonably be considered to have been reimbursed, otherwise than as assistance from the federal or a provincial government including a grant, subsidy, forgivable loan or a deduction from tax; or (k) that is included in computing a deduction under section 118.2 for any taxpayer for any taxation year. ( dépense admissible )
Income Tax Act — I-3.3 (a)
qualifying individual , in respect of a taxation year, means an individual (a) who has attained the age of 65 years before the end of the taxation year; or (b) in respect of whom an amount is deductible, or would be deductible if this Act were read without reference to paragraph 118.3(1)(c), under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year. ( particulier déterminé )
Income Tax Act — I-3.3 (a)
qualifying renovation means a renovation or alteration of an eligible dwelling of a qualifying individual or an eligible individual in respect of a qualifying individual that (a) is of an enduring nature and integral to the eligible dwelling; and (b) is undertaken to (i) enable the qualifying individual to gain access to, or to be mobile or functional within, the eligible dwelling, or (ii) reduce the risk of harm to the qualifying individual within the eligible dwelling or in gaining access to the dwelling. ( travaux de rénovation admissibles )
Income Tax Act — I-3.3 (a)
qualifying home in respect of an individual, means a qualifying home as defined in subsection 146.01(1) that is acquired, whether jointly or otherwise, after January 27, 2009 if (a) the home is acquired by the individual, or by the individual’s spouse or common-law partner, and (i) the individual intends to inhabit the home as a principal place of residence not later than one year after its acquisition, (ii) the individual did not own, whether jointly or otherwise, a home that was occupied by the individual in the period (A) that began at the beginning of the fourth preceding calendar year that ended before the acquisition, and (B) that ended on the day before the acquisition, and (iii) the individual’s spouse or common-law partner did not, in the period referred to in subparagraph (ii), own, whether jointly or otherwise, a home (A) that was inhabited by the individual during the marriage to or common-law partnership with the individual, or (B) that was a share of the capital stock of a cooperative housing corporation that relates to a housing unit inhabited by the individual during the marriage to or common-law partnership with the individual; or (b) the home is acquired by the individual for the benefit of a specified person in respect of the individual, and (i) the individual intends that the home be inhabited by the specified person as a principal place of residence not later than one year after its acquisition by the individual, and (ii) the purpose of the acquisition of the home by the individual is to enable the specified person to live in (A) a home that is more accessible by the specified person or in which the specified person is more mobile or functional, or (B) an environment better suited to the specified person’s personal needs and care. ( habitation admissible )
Income Tax Act — I-3.3 (a)
specified person in respect of an individual, at any time, means a person who (a) is the individual or is related at that time to the individual; and (b) would be entitled to a deduction under subsection 118.3(1) in computing tax payable under this Part for the person’s taxation year that includes that time if that subsection were read without reference to paragraph (c) of that subsection. ( personne déterminée )
Income Tax Act — I-3.3 118.06
Definition of eligible volunteer firefighting services 118.06 (1) In this section and section 118.07, eligible volunteer firefighting services means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires, but does not include services provided to a particular fire department if the individual provides firefighting services to the department otherwise than as a volunteer. Volunteer firefighter tax credit (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible volunteer firefighting services in the year, there may be deducted the amount determined by multiplying $6,000 by the appropriate percentage for the taxation year if the individual (a) performs in the year not less than 200 hours of service each of which is an hour of (i) eligible volunteer firefighting service for a fire department, or (ii) eligible search and rescue volunteer service for an eligible search and rescue organization; and (b) provides the certificates referred to in subsections (3) and 118.07(3) as and when requested by the Minister. Certificate (3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the fire chief or a delegated official of each fire department to which the individual provided eligible volunteer firefighting services for the year, attesting to the number of hours of eligible volunteer firefighting services performed in the year by the individual for the particular fire department. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2011, c. 24, s. 25; 2014, c. 20, s. 7 2024, c. 17, s. 26
Income Tax Act — I-3.3 118.07
Definitions 118.07 (1) The following definitions apply in this section and section 118.06. eligible search and rescue organization means a search and rescue organization (a) that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association or the Canadian Coast Guard Auxiliary; or (b) whose status as a search and rescue organization is recognized by a provincial, municipal or public authority. ( organisme admissible de recherche et sauvetage ) eligible search and rescue volunteer services means services, other than eligible volunteer firefighting services, provided by an individual in the individual’s capacity as a volunteer to an eligible search and rescue organization that consist primarily of responding to and being on call for search and rescue and related emergency calls, attending meetings held by the organization and participating in required training related to search and rescue services, but does not include services provided to an organization if the individual provides search and rescue services to the organization otherwise than as a volunteer. ( services admissibles de volontaire en recherche et sauvetage ) Search and rescue volunteer tax credit (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible search and rescue volunteer services in the year, there may be deducted the amount determined by multiplying $6,000 by the appropriate percentage for the taxation year if the individual (a) performs in the year not less than 200 hours of service each of which is an hour of (i) eligible search and rescue volunteer service for an eligible search and rescue organization, or (ii) eligible volunteer firefighting services for a fire department; (b) provides the certificates referred to in subsections (3) and 118.06(3) as and when requested by the Minister; and (c) has not deducted an amount under section 118.06 for the year. Certificate (3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the team president, or other individual who fulfils a similar role, of each eligible search and rescue organization to which the individual provided eligible search and rescue volunteer services for the year, attesting to the number of hours of eligible search and rescue volunteer services performed in the year by the individual for the particular organization. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2014, c. 20, s. 8 2024, c. 17, s. 27
Income Tax Act — I-3.3 (a)
eligible search and rescue organization means a search and rescue organization (a) that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association or the Canadian Coast Guard Auxiliary; or (b) whose status as a search and rescue organization is recognized by a provincial, municipal or public authority. ( organisme admissible de recherche et sauvetage )
Income Tax Act — I-3.3
eligible search and rescue volunteer services means services, other than eligible volunteer firefighting services, provided by an individual in the individual’s capacity as a volunteer to an eligible search and rescue organization that consist primarily of responding to and being on call for search and rescue and related emergency calls, attending meetings held by the organization and participating in required training related to search and rescue services, but does not include services provided to an organization if the individual provides search and rescue services to the organization otherwise than as a volunteer. ( services admissibles de volontaire en recherche et sauvetage )
Income Tax Act — I-3.3
first-time donor [Repealed, 2013, c. 33, s. 10]