Income Tax Act — I-3.3 127.421
Definitions 127.421 (1) The following definitions apply in this section. designated province means a province specified by the Minister of Finance for a calendar year. ( province déterminée ) fuel return specified , for a designated province for a calendar year, means the amount specified by the Minister of Finance for a person employed by a corporation for the designated province for the calendar year. ( montant lié aux carburants spécifié ) person employed , by a corporation for a calendar year, means a person who was at any time in the calendar year employed by the corporation and in respect of whom the corporation issued (or a payroll service provider issued on behalf of the corporation) a statement of remuneration paid. ( personne employée ) 2023 business number means the business number of a corporation which the corporation used to make remittances for employees for the corporation’s last taxation year ending in 2023. ( numéro d’entreprise 2023 ) Deemed amount 2019-2023 (2) A corporation that files, on or before December 31, 2024, a return of income for a particular taxation year ending in 2023 (other than a final return on dissolution) is deemed to have paid on a date specified by the Minister of Finance, on account of tax payable under this Part for that taxation year, the total of all amounts, each of which is an amount, for each designated province, for each calendar year that is 2019, 2020, 2021, 2022 and 2023, determined by the formula A × B × C where A is the fuel return specified for the designated province, for the calendar year; B is (a) if the total number of persons each of whom was a person employed by the corporation in a province at any time in the calendar year exceeds 499, nil, and (b) in any other case, the total number of persons, each of whom was a person employed by the corporation in the designated province in the calendar year; and C is (a) if the corporation was a Canadian-controlled private corporation at all times in the taxation year ending in 2023, 1, and (b) in any other case, nil. Deemed amount after 2023 (3) A corporation that files a return of income for a particular taxation year ending in a calendar year after 2023 (other than a final return on dissolution) is, if the return is filed on or before July 15 of the following calendar year, deemed to have paid on October 1st of that calendar year, on account of tax payable under this Part for the particular taxation year, the amount determined by the formula A × B × C where A is the fuel return specified for the designated province, for the calendar year; B is (a) if the total number of persons each of whom was a person employed by the corporation in a province at any time in the calendar year exceeds 499, nil, and (b) in any other case, the total number of persons, each of whom was a person employed by the corporation in the designated province in the calendar year; and C is (a) if the corporation was a Canadian-controlled private corporation at all times in the particular taxation year, 1, and (b) in any other case, nil. Authority to specify (4) For the purposes of this section, the Minister of Finance may specify for a calendar year (a) the designated provinces; and (b) the fuel return specified for a designated province. Amount not specified (5) For the purposes of this section, if the Minister of Finance does not specify a fuel return specified for a designated province for a calendar year under paragraph (4)(b), the fuel return specified for the designated province for the calendar year is deemed to be nil. Payment — not taxable (6) There is not to be included in computing the income of a corporation for a taxation year an amount that is deemed under subsection (2) or (3) to have been paid on account of tax payable under this Part for a taxation year. Deemed rebate in respect of fuel charges (7) An amount for a designated province included in the total of all amounts deemed by this section to have been paid on account of tax payable fo