GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
specified percentage means, in respect of a (a) qualified carbon capture expenditure if incurred in respect of carbon capture (i) directly from ambient air (A) after 2021 and before 2036, 60%, (B) after 2035 and before 2041, 30%, or (C) after 2040, 0%, or (ii) other than directly from ambient air (A) after 2021 and before 2036, 50%, (B) after 2035 and before 2041, 25%, or (C) after 2040, 0%; and (b) qualified carbon transportation expenditure, qualified carbon storage expenditure or qualified carbon use expenditure if incurred (i) after 2021 and before 2036, 37 1/2%, (ii) after 2035 and before 2041, 18 3/4%, or (iii) after 2040, 0%. ( pourcentage déterminé )
Income Tax Act — I-3.3
total CCUS project review period , in respect of a CCUS project, means the period beginning on the first day of commercial operations of the project and ending on the last day of the fourth project period. ( période totale d’examen du projet de CUSC )
Income Tax Act — I-3.3 127.45
and (17) in respect of the partnership. Joint and several, or solidary, liability (18.2) Each current or former member of a partnership is jointly and severally, or solidarily, liable for any portion of the amount of tax — determined because of subsections (16) and (17) in respect of the partnership for a fiscal period — that is not added to the tax payable (a) of a qualifying taxpayer under subsection (17); or (b) of a qualifying taxpayer because of subsection (18.1) and paid by the qualifying taxpayer by its filing-due date for its taxation year that includes the end of the fiscal period. Former member liability (18.3) If a particular taxpayer was, at the time that an amount is determined because of subsections (16) and (17) in respect of a property of the partnership for a taxation year, no longer a member of the partnership, the particular taxpayer’s liability for tax because of subsection (18.2) is limited to the total of all amounts each of which is an amount determined for the particular taxpayer under subsection (2) in respect of the property because of its membership in the partnership. Clean technology investment tax credit — purpose (19) The purpose of this section is to encourage the investment of capital in the adoption and operation of clean technology property in Canada. Authority of the Minister of Natural Resources (20) For the purpose of determining whether a property is a clean technology property, any technical guide, published by the Department of Natural Resources and as amended from time to time, is to apply conclusively with respect to engineering and scientific matters. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 15, s. 36 2024, c. 17, s. 80 2026, c. 3, s. 52
Income Tax Act — I-3.3 (a)
clean technology investment tax credit of a qualifying taxpayer for a taxation year means (a) the total of all amounts each of which is the specified percentage of the capital cost to the taxpayer of clean technology property acquired by the taxpayer in the year; and (b) the total of amounts required by subsection (8) to be added in computing the taxpayer’s clean technology investment tax credit at the end of the year. ( crédit d’impôt à l’investissement dans les technologies propres )
Income Tax Act — I-3.3 (a)
clean technology property means property (a) situated in Canada (including property described in subparagraph (d)(v) or (xiv) of Class 43.1 in Schedule II to the Income Tax Regulations that is installed in the exclusive economic zone of Canada) and intended for use exclusively in Canada; (b) that has not been used, or acquired for use or lease, for any purpose whatever before it was acquired by the taxpayer; (c) that, if it is to be leased by the taxpayer to another person or partnership, is (i) leased to a qualifying taxpayer or a partnership all the members of which are taxable Canadian corporations, and (ii) leased in the ordinary course of carrying on a business in Canada by the taxpayer whose principal business is selling or servicing property of that type, or whose principal business is leasing property, lending money, purchasing conditional sales contracts, accounts receivable, bills of sale, chattel mortgages or hypothecary claims on movables, bills of exchange or other obligations representing all or part of the sale price of merchandise or services, or any combination thereof; and (d) that is (i) described in subparagraph (d)(ii), (iii.1), (v), (vi) or (xiv) of Class 43.1 in Schedule II to the Income Tax Regulations , but excluding a test wind turbine (within the meaning assigned by subsection 1219(3) of the Income Tax Regulations ), (ii) described in subparagraph (d)(xviii) or (xix) of Class 43.1 in Schedule II to the Income Tax Regulations , but excluding equipment that uses any fossil fuel in operation, (iii) described in subparagraph (d)(i) of Class 43.1 in Schedule II to the Income Tax Regulations , (iv) described in Class 56 in Schedule II to the Income Tax Regulations , (iv.1) described in subparagraph (d)(xxi) of Class 43.1 or subparagraph (b)(ii) of Class 43.2 in Schedule II to the Income Tax Regulations and used primarily to charge or dispense hydrogen to property described in Class 56 in Schedule II to the Income Tax Regulations , (v) equipment that is (A) part of a system that does not extract fossil fuels for sale, (B) used exclusively for the purpose of generating electrical energy or heat energy, or a combination of electrical energy and heat energy, solely from geothermal energy, and (C) described in subparagraph (d)(vii) of Class 43.1 in Schedule II to the Income Tax Regulations , (vi) concentrated solar energy equipment, (vii) small nuclear energy property, (viii) waste biomass electricity generation equipment or waste biomass heat generation equipment that is acquired after November 20, 2023, determined without reference to subsection (4), or (ix) incorporated into another property described in any of subparagraphs (i) to (viii), as part of a refurbishment of the other property provided that on completion of the refurbishment the other property is still described in any of subparagraphs (i) to (viii). ( bien de technologie propre )
Income Tax Act — I-3.3 (a)
concentrated solar energy equipment means equipment, other than excluded equipment, used all or substantially all to generate heat or electricity, or a combination of heat and electricity, exclusively from concentrated sunlight, including (a) reflectors and related solar tracking systems; (b) thermal receivers; (c) thermal energy storage equipment; (d) electrical generating equipment; (e) heat transfer fluid systems; (f) electrical energy storage equipment; (g) eligible transmission equipment , as defined in subsection 1104(13) of the Income Tax Regulations ; (h) equipment for the distribution of heat energy; (i) structures whose sole function is to support or house concentrated solar energy equipment; and (j) ancillary instrumentation and controls including weather monitoring systems. ( matériel d’énergie solaire concentrée )
Income Tax Act — I-3.3 (a)
eligible bioenergy fuel means fuel that is combusted in the operation of a system described in paragraph (a) of the definition waste biomass electricity generation equipment and that is (a) specified waste material; or (b) fuel that has been produced using equipment that is (i) part of the system, and (ii) described in subparagraph (b)(v) or (vi) of the definition waste biomass electricity generation equipment . ( carburants admissibles pour la bioénergie )
Income Tax Act — I-3.3 (a)
excluded equipment means (a) auxiliary heating or electrical generating equipment that uses any fossil fuel; (b) buildings or structures other than those structures described in paragraph (i) of the definition of concentrated solar energy equipment ; (c) distribution equipment; (d) a vehicle; and (e) property that would be included in Class 17 in Schedule II to the Income Tax Regulations if that Class were read without reference to its paragraph (a.1). ( matériel non admissible )
Income Tax Act — I-3.3
gaseous biofuel has the same meaning as in subsection 1104(13) of the Income Tax Regulations . ( biocarburants gazeux )
Income Tax Act — I-3.3
government assistance has the meaning assigned by subsection 127(9). ( aide gouvernementale )
Income Tax Act — I-3.3
liquid biofuel has the same meaning as in subsection 1104(13) of the Income Tax Regulations . ( biocarburants liquides )
Income Tax Act — I-3.3
non-clean technology use means a use of a particular property at a particular time that would, if the property were acquired at that time, result in the property not being a clean technology property, determined without reference to paragraph (b) of the definition clean technology property . ( utilisation non concernée par la technologie propre )
Income Tax Act — I-3.3
non-government assistance has the meaning assigned by subsection 127(9). ( aide non gouvernementale )
Income Tax Act — I-3.3
nuclear facility includes a single site, contiguous sites and adjacent sites where nuclear fission reactors are located or will be located. ( installation nucléaire )
Income Tax Act — I-3.3 (a)
preliminary work activity means an activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of property including, but not limited to, a preliminary activity that is (a) obtaining a right of access or right of way to a project site or obtaining permits or regulatory approvals (including conducting environmental assessments); (b) performing front-end design or engineering work (including front-end engineering design studies) or process engineering work for the development of the project, including (i) collecting and analyzing of site data, (ii) calculating energy, mass, water or air balances, (iii) simulating and analyzing the performance and cost of process design options, (iv) selecting the optimum process design, and (v) conducting feasibility studies or pre-feasibility studies; (c) clearing or excavating land, except excavation directly related to the installation of clean technology property; (d) constructing a temporary access road to the project site; or (e) drilling of a well. ( travaux préliminaires )
Income Tax Act — I-3.3
qualifying taxpayer means a taxable Canadian corporation or a mutual fund trust that is a real estate investment trust (as defined in subsection 122.1(1)). ( contribuable admissible )
Income Tax Act — I-3.3 (a)
refurbishment means significant alterations, renovations, improvements or additions to a property to substantially (a) extend its useful life; (b) increase its capacity; or (c) improve its efficiency. ( remise en état )
Income Tax Act — I-3.3
small modular nuclear reactor [Repealed, 2026, c. 3, s. 52]
Income Tax Act — I-3.3 (a)
small nuclear energy property means property that (a) is part of a fixed location system that is used all or substantially all to generate electrical energy or heat energy, or a combination of electrical energy and heat energy, from nuclear fission as determined on an annual basis; (b) is located at a nuclear facility where, at the time the property becomes available for use, the total combined gross-rated thermal generating capacity of all planned and existing nuclear fission reactors at the facility is reasonably expected not to exceed 1,400 megawatts thermal; (c) is (i) a reactor, (ii) a reactor vessel, (iii) a reactor control rod, (iv) a moderator, (v) cooling equipment, (vi) heat generating equipment, (vii) nuclear fission fuel handling equipment, (viii) a containment structure, (ix) electrical generating equipment, (x) equipment for the distribution of heat energy within the system, or (xi) equipment that is physically and functionally integrated with property described in any of subparagraphs (i) to (x) and that is ancillary equipment (such as control equipment) used solely to support the functioning of property described in any of subparagraphs (i) to (x); and (d) is not (i) nuclear fission fuel, (ii) property used in nuclear waste disposal or storage, (iii) transmission equipment, (iv) distribution equipment, (v) a vehicle, (vi) property that would be included in Class 17 in Schedule II to the Income Tax Regulations if that Class were read without reference to its paragraph (a.1), (vii) equipment used to export heat energy from the system, or (viii) a building or other structure. ( bien pour l’énergie nucléaire de petite taille )
Income Tax Act — I-3.3
solid biofuel has the same meaning as in subsection 1104(13) of the Income Tax Regulations . ( biocarburants solides )
Income Tax Act — I-3.3 (a)
specified percentage means, in respect of a clean technology property of the taxpayer that is acquired (a) before March 28, 2023, determined without reference to subsection (4), nil; (b) subject to paragraph (a), (i) on or after March 28, 2023 and before January 1, 2034, 30%, and (ii) after December 31, 2033 and before January 1, 2035, 15%; and (c) after December 31, 2034, nil. ( pourcentage déterminé ) (d) [Repealed, 2026, c. 3, s. 52]
Income Tax Act — I-3.3
specified waste material has the same meaning as in subsection 1104(13) of the Income Tax Regulations . ( déchets déterminés )
Income Tax Act — I-3.3
spent pulping liquor has the same meaning as in subsection 1104(13) of the Income Tax Regulations . ( liqueur résiduaire )
Income Tax Act — I-3.3 (a)
waste biomass heat generation equipment means property that (a) is part of a system that meets the following conditions (i) the system is used solely for the purpose of generating heat energy, (ii) the system consumes material all or substantially all of the energy content (expressed as the higher heating value of the material) of which is specified waste material, other than spent pulping liquor, as determined on an annual basis, and (iii) the system is on a single site, or on contiguous sites or adjacent sites that function as a single integrated site, at which the activities described in subparagraphs (i) and (ii) are carried out; (b) is (i) heat generating equipment, (ii) equipment that (A) is used to produce solid biofuel, liquid biofuel or gaseous biofuel used solely to operate equipment described in any of subparagraphs (i) or (iii), from material all or substantially all of the energy content (expressed as the higher heating value of the material) of which is specified waste material, other than spent pulping liquor, as determined on an annual basis, and (B) is described in any of subparagraphs (d)(xi), (xiii), (xvi) or (xx) of Class 43.1 in Schedule II to the Income Tax Regulations , (iii) equipment that is used to upgrade the combustibility of specified waste material, other than spent pulping liquor, used all or substantially all to operate equipment described in this subparagraph or in subparagraph (i) or (ii), (iv) equipment for the distribution of heat energy within the system, (v) equipment that is physically and functionally integrated with equipment described in any of subparagraphs (i) to (iv) and that is ancillary equipment (such as control equipment) used primarily to support the functioning of equipment described in subparagraphs (i) to (iv), or (vi) described in any of subparagraphs (i) to (v) that is incorporated into a system that would not otherwise be described in paragraph (a) if the incorporation causes the system to satisfy the description in paragraph (a); and (c) is not (i) equipment used for the purpose of producing heat energy to operate electrical generating equipment, (ii) a building or other structure, (iii) equipment used to export heat energy from the system, (iv) equipment for the storage of feedstock or fuel, (v) pollution abatement equipment, (vi) a vehicle, or (vii) property described in any of Class 17, 57 or 58 of Schedule II to the Income Tax Regulations . ( matériel générateur de chaleur à partir de déchets de biomasse )
Income Tax Act — I-3.3 127.46
ys of a request; (b) the incentive claimant reviews and duly considers all applications received in response to the advertisement for apprenticeship opportunities that are offered directly by the incentive claimant and takes reasonable steps to ensure that other applications are reviewed and duly considered; and (c) the incentive claimant attests in prescribed form and manner that it has complied with paragraphs (a) and (b). Partnerships (17) If subsection (6), (7), (9) or (13) applies to an incentive claimant that is a partnership (a) any member of the partnership may elect to pay the amount of the relevant tax or penalty liability on behalf of the partnership; (b) if no election has been made under paragraph (a), the portion of the relevant tax or penalty liability that can reasonably be considered to be each member’s share thereof is payable by each member; and (c) each member of the partnership is jointly and severally, or for civil law, solidarily, liable for any portion of the amount of the relevant tax or penalty liability that is not paid in accordance with paragraph (a) or allocated to and payable by a member under paragraph (b). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 15, s. 37 2024, c. 17, s. 80 2026, c. 3, s. 53
Income Tax Act — I-3.3
apprenticeship requirements means the requirements set out in subsection (5). ( exigences à l’égard d’apprentis )
Income Tax Act — I-3.3
benefits means vacation, pension, health and welfare benefits required to be provided by employers to or for employees under an eligible collective agreement. ( avantages sociaux )
Income Tax Act — I-3.3 (a)
covered worker means an individual (other than a trust) (a) who is engaged in the preparation or installation of specified property at a designated work site as an employee of an incentive claimant or of another person or partnership; (b) whose work or duties in respect of the designated work site are primarily manual or physical in nature; and (c) who is not (i) an administrative, clerical or executive employee, or (ii) a business visitor to Canada as described in section 187 of the Immigration and Refugee Protection Regulations . ( travailleur visé )
Income Tax Act — I-3.3
designated work site in a taxation year of an incentive claimant means a work site where specified property of an incentive claimant is located during the year and includes the site of a CCUS project (as defined in section 127.44) or of a clean hydrogen project (as defined in section 127.48) of the incentive claimant. ( chantier désigné )
Income Tax Act — I-3.3 (a)
eligible collective agreement means (a) in Quebec, (i) a collective agreement negotiated in accordance with applicable provincial law, or (ii) a prescribed agreement; and (b) in any other case, (i) the most recent multi-employer collective bargaining agreement negotiated with a trade union that is an affiliate of Canada’s Building Trades Unions for a given trade in a region or province, (ii) a project labour agreement established with a trade union in accordance with applicable provincial law that covers the work associated with the investments eligible for specified tax credits and that provides for wages and benefits for covered workers in a given trade that are at least equal to the regular wages (without taking into account overtime) and benefits provided for covered workers in an agreement described in subparagraph (i), or (iii) a prescribed agreement. ( convention collective admissible )
Income Tax Act — I-3.3
incentive claimant means a person that, or a partnership at least one member of which, plans to claim or has claimed a specified tax credit for a taxation year. ( demandeur d’incitatif )
Income Tax Act — I-3.3
installation taxation year , in respect of a specified tax credit, means a taxation year during which preparation or installation of specified property occurs. ( année d’imposition de l’installation )
Income Tax Act — I-3.3
prevailing wage requirements means the requirements set out in subsection (3). ( exigences relatives au salaire prévalant )
Income Tax Act — I-3.3
Red Seal trade means, for a province using the Red Seal Program for a particular trade, the relevant Red Seal trade managed by the Canadian Council of Directors of Apprenticeship and, in any other case, an equivalent provincially registered trade. ( métier désigné Sceau rouge )
Income Tax Act — I-3.3
Red Seal worker means a covered worker whose duties are, or are equivalent to, those duties normally performed by workers in a Red Seal trade. ( travailleur Sceau rouge )
Income Tax Act — I-3.3
reduced tax credit rate means the regular tax credit rate minus 10 percentage points. ( taux du crédit d’impôt réduit )
Income Tax Act — I-3.3
regular tax credit rate means the specified percentage (as defined in subsections 127.44(1), 127.45(1), 127.48(1) and 127.491(1), as the case may be). ( taux du crédit d’impôt régulier )
Income Tax Act — I-3.3
specified property means property all or a portion of the cost of which qualifies for a specified tax credit. ( bien déterminé )
Income Tax Act — I-3.3
specified tax credit means the CCUS tax credit under subsection 127.44(1), the clean technology investment tax credit under subsection 127.45(1), the clean hydrogen tax credit under subsection 127.48(1) and the clean electricity investment tax credit under subsection 127.491(1). ( crédit d’impôt déterminé )
Income Tax Act — I-3.3 127.47
ived by member of partnership (5) For the purposes of computing a clean economy tax credit, if, at a particular time, a taxpayer that is a member of a partnership has received, is entitled to receive or can reasonably be expected to receive government assistance or non-government assistance (as defined in subsection 127(9)), the amount of that assistance that may reasonably be considered to be in respect of a clean economy expenditure of the partnership shall be deemed to have been received at that time by the partnership as government assistance or non-government assistance, as the case may be, in respect of the expenditure. Credit received by member of partnership (6) For the purposes of subsection 13(7.1), if, pursuant to an allocation from a partnership under a clean economy allocation provision, an amount is added in computing a clean economy tax credit of a taxpayer at the end of the taxpayer’s taxation year, the amount shall be deemed to have been received by the partnership at the end of its fiscal period in respect of which the allocation was made as assistance from a government for the acquisition of depreciable property. Tiered partnerships (7) For the purposes of each clean economy provision, a person or partnership that is (or is deemed by this subsection to be) a member of a particular partnership that is a member of another partnership is deemed to be a member of the other partnership. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 15, s. 38 2024, c. 17, s. 80 2026, c. 3, s. 54
Income Tax Act — I-3.3
at-risk amount has the meaning assigned by subsection 96(2.2). ( fraction à risques )
Income Tax Act — I-3.3 (a)
clean economy allocation provision means (a) subsection 127.44(11); (b) subsection 127.45(8); (c) subsection 127.48(12); (d) subsection 127.49(8); or (e) subsection 127.491(12). ( disposition d’allocation pour l’économie propre )
Income Tax Act — I-3.3 (a)
clean economy expenditure means (a) a qualified CCUS expenditure as determined under section 127.44; (b) the capital cost of clean technology property as determined under section 127.45; (c) the capital cost of eligible clean hydrogen property as determined under section 127.48; (d) the capital cost of CTM property as determined under section 127.49; or (e) the capital cost of clean electricity property as determined under section 127.491. ( dépense pour l’économie propre )
Income Tax Act — I-3.3 (a)
clean economy provision means (a) this section; (b) section 127.44 and Part XII.7; (c) section 127.45; (d) section 127.46; (e) section 127.48; (f) section 127.49; or (g) section 127.491. ( disposition pour l’économie propre )