GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — 2
2 If the taxpayer has not been granted an allowance in respect of the limit or right for a previous taxation year, the rate for a taxation year is an amount determined by the formula A(B – (C +D))/E where A is (a) 1.5, if the property is an accelerated investment incentive property acquired before 2024 or a reaccelerated investment incentive property acquired before 2030, (b) 1.25, if the property is an accelerated investment incentive property acquired after 2023 or a reaccelerated investment incentive property acquired after 2029, and (c) 1, in any other case; B is the capital cost of the mine or right to the taxpayer; C is the residual value of the timber limit; D is the total of all amounts expended by the taxpayer after the commencement of the taxpayer’s 1949 taxation year that are included in the capital cost to the taxpayer of the timber limit or right, for surveys, cruises or preparation of prints, maps or plans for the purpose of obtaining a licence or right to cut timber; and E is the quantity of timber in the limit or the quantity of timber the taxpayer has obtained a right to cut, as the case may be, (expressed in cords, board feet or cubic metres) as shown by a cruise.
Income Tax Regulations — 3
3 If the taxpayer has been granted an allowance in respect of the limit or right in a previous taxation year, the rate for a taxation year is (a) if paragraph (b) does not apply, (i) if section 2 applied in the previous year to determine the rate employed to determine the allowance for the year, the rate that would have been determined under section 2 if paragraph (c) of the description of A in that section applied, and (ii) in any other case, the rate employed to determine the allowance for the most recent year for which an allowance was granted; and (b) where it has been established that the quantity of timber that was in the limit or that the taxpayer had a right to cut was in fact substantially different from the quantity that was employed in determining the rate for the previous year referred to in paragraph (a), or where it has been established that the capital cost of the limit or right is substantially different from the amount that was employed in determining the rate for that previous year, a rate determined by dividing (i) the amount that would be the undepreciated capital cost to the taxpayer of the limit or right as of the commencement of the year if paragraph (c) of the description of A in section 2 had applied in respect of each previous taxation year, minus the residual value, by (ii) the estimated remaining quantity of timber that is in the limit or that the taxpayer has a right to cut, as the case may be, (expressed in cords, board feet or cubic metres) at the commencement of the year.
Income Tax Regulations — 4
4 In lieu of the deduction otherwise determined under this Schedule, a taxpayer may elect that the deduction for a taxation year be the lesser of (a) $100; and (b) the amount received by him in the taxation year from the sale of timber.
Income Tax Regulations — 5
5 In this Schedule, residual value means the estimated value of the property if the merchantable timber were removed.
Income Tax Regulations — Income Tax Regulations
A-1 Steel & Iron Foundry (Vancouver) Ltd.
Income Tax Regulations — Income Tax Regulations
All Canadian-American Investments Limited
Income Tax Regulations — Income Tax Regulations
Ambassador Development Corp. of Canada Ltd.
Income Tax Regulations — Income Tax Regulations
Anglo-Permanent Corporate Holdings Limited
Income Tax Regulations — Income Tax Regulations
Auscan Mining and Oil Corporation Limited
Income Tax Regulations — Income Tax Regulations
Bahamas-Caribbean Development Corporation Limited
Income Tax Regulations — Income Tax Regulations
British International Finance Canada Ltd.
Income Tax Regulations — Income Tax Regulations
Burnt Hill Tungsten & Metallurgical Ltd.
Income Tax Regulations — Income Tax Regulations
Canadian Allied Property Investments Limited
Income Tax Regulations — Income Tax Regulations
Canadian Corporate Management Company Limited
Income Tax Regulations — Income Tax Regulations
Canadian Equity & Development Company Limited
Income Tax Regulations — Income Tax Regulations
Canadian International Investment Trust Ltd.
Income Tax Regulations — Income Tax Regulations
Canadian International Power Company Ltd.
Income Tax Regulations — Income Tax Regulations
Canadian Southern Cross Mines (No Liability)
Income Tax Regulations — Income Tax Regulations
Canadian Western Natural Gas Company Limited
Income Tax Regulations — Income Tax Regulations
Captain International Industries Limited
Income Tax Regulations — Income Tax Regulations
Chromium Mining & Smelting Corporation Limited
Income Tax Regulations — Income Tax Regulations
Commodore Business Machines (Canada) Limited
Income Tax Regulations — Income Tax Regulations
Commonwealth Holiday Inns of Canada Ltd.
Income Tax Regulations — Income Tax Regulations
Consolidated Buffalo Red Lake Mines Ltd.
Income Tax Regulations — Income Tax Regulations
Consolidated Callinan Flin-Flon Mines Limited
Income Tax Regulations — Income Tax Regulations
Consolidated Diversified Standard Securities Ltd.
Income Tax Regulations — Income Tax Regulations
Consolidated Durham Mines & Resources Ltd.
Income Tax Regulations — Income Tax Regulations
Consolidated East Crest Oil Company Limited
Income Tax Regulations — Income Tax Regulations
Consolidated Harpers Malartic Gold Mines Ltd.
Income Tax Regulations — Income Tax Regulations
Consolidated Proprietary Mines Holdings Ltd.
Income Tax Regulations — Income Tax Regulations
Consolidated Rexspar Minerals & Chemicals Limited
Income Tax Regulations — Income Tax Regulations
Delahey Consolidated Nickel Mines Limited
Income Tax Regulations — Income Tax Regulations
Dominion & Anglo Investment Corporation Ltd.
Income Tax Regulations — Income Tax Regulations
Dominion of Canada General Insurance Co.
Income Tax Regulations — Income Tax Regulations
Exquisite Form Brassiere (Canada) Limited
Income Tax Regulations — Income Tax Regulations
Finning Tractor & Equipment Company Limited
Income Tax Regulations — Income Tax Regulations
Fruehauf Trailer Company of Canada Limited
Income Tax Regulations — Income Tax Regulations
General Investment Corporation of Quebec
Income Tax Regulations — Income Tax Regulations
General Products Mfg. Corporation Limited
Income Tax Regulations — Income Tax Regulations
Goldstar Explorations & Investments Limited
Income Tax Regulations — Income Tax Regulations
Goodyear Tire & Rubber Co. of Canada Ltd.
Income Tax Regulations — Income Tax Regulations
Grandex Exploration and Investment Co. Ltd.
Income Tax Regulations — Income Tax Regulations
Great Eagle Explorations & Holdings Ltd.
Income Tax Regulations — Income Tax Regulations
Great National Land & Investment Corp. Ltd.
Income Tax Regulations — Income Tax Regulations
Great Plains Development Co. of Canada Ltd.
Income Tax Regulations — Income Tax Regulations
Greenfields Development Corporation Ltd.
Income Tax Regulations — Income Tax Regulations
Income Disability & Reinsurance Co. of Canada
Income Tax Regulations — Income Tax Regulations
Ingersoll Machine & Tool Company Limited
Income Tax Regulations — Income Tax Regulations
International Altas Development & Exploration Ltd.
Income Tax Regulations — Income Tax Regulations
International Bond and Equity Corporation Ltd.
Income Tax Regulations — Income Tax Regulations
International Hydrodynamics Company Ltd.
Income Tax Regulations — Income Tax Regulations
International Minerals & Chemical Corp. (Canada) Ltd.
Income Tax Regulations — Income Tax Regulations
Inter-Provincial Diversified Holdings Limited
Income Tax Regulations — Income Tax Regulations
Manhattan Continental Development Corporation
Income Tax Regulations — Income Tax Regulations
Mentor Exploration & Development Co. Ltd.
Income Tax Regulations — Income Tax Regulations
Multiple Access General Computer Corporation Limited
Income Tax Regulations — Income Tax Regulations
National Drug & Chemical Co. of Canada Ltd.
Income Tax Regulations — Income Tax Regulations
New Brunswick Uranium Metals & Mining Ltd.
Income Tax Regulations — Income Tax Regulations
New Continental Oil Company of Canada Limited
Income Tax Regulations — Income Tax Regulations
New Miller Pipe Lines & Mining Exploration Ltd.
Income Tax Regulations — Income Tax Regulations
Niagara Wire Weaving Company Limited, The
Income Tax Regulations — Income Tax Regulations
North Continental Oil & Gas Corporation Ltd.
Income Tax Regulations — Income Tax Regulations
Oil Patch Equipment Sales & Rentals Ltd.
Income Tax Regulations — Income Tax Regulations
Pacific Atlantic Canadian Investment Co. Ltd.
Income Tax Regulations — Income Tax Regulations
P.E.P. Professional & Engineered Patents Ltd.
Income Tax Regulations — Income Tax Regulations
Pitts Engineering Construction Limited, C.A.
Income Tax Regulations — Income Tax Regulations
Reader’s Digest Association (Canada) Ltd.
Income Tax Regulations — Income Tax Regulations
Silver Christal Natural Gas & Minerals Ltd.
Income Tax Regulations — Income Tax Regulations
Solidarité Compagnie d’Assurance sur la Vie
Income Tax Regulations — Income Tax Regulations
Steintron International Electronics Ltd.
Income Tax Regulations — Income Tax Regulations
Tara Exploration & Development Company Limited
Income Tax Regulations — Income Tax Regulations
Third Canadian General Investment Trust Ltd.
Income Tax Regulations — Income Tax Regulations
Walker-Gooderham & Worts Limited (Hiram)
Income Tax Regulations — Income Tax Regulations
Whiterock Estates Development Corporation Limited
Income Tax Regulations — Income Tax Regulations
Williams Creek Gold Quartze Mining Co. Ltd.
Income Tax Regulations — Income Tax Regulations
Winco Steak & Burger Restaurants Limited
Income Tax Regulations — 98
98 (1) Subparagraph (j.1)(i) of the definition remuneration in subsection 100(1) of the Income Tax Regulations is replaced by the following: (i) the particular payment is in respect of the minimum amount (determined in accordance with subsection 146.3(1), (1.6) or (1.7) of the Act, as the case may be) under the fund for a year, or
Income Tax Regulations — 99
99 (1) Paragraph 103(6)(d.1) of the Regulations is replaced by the following: (d.1) a payment made during the lifetime of an annuitant referred to in the definition annuitant in subsection 146.3(1) of the Act under a registered retirement income fund of that annuitant, other than a payment to the extent that it is in respect of the minimum amount (determined in accordance with subsection 146.3(1), (1.6) or (1.7) of the Act, as the case may be) under the fund for a year,
Proclamation Fixing Valuation Days — Proclamation Fixing Valuation Days
Know You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamation
Proclamation Fixing Valuation Days — (a)
(a) fix December 22, 1971 as the day in relation to any property referred to in paragraph 24(a) of the Income Tax Application Rules, 1971 for the purposes of subdivision c of Division B of Part I of the Income Tax Act ; and
Proclamation Fixing Valuation Days — (b)
(b) fix December 31, 1971 as the day in relation to any property referred to in paragraph 24(b) of those Rules for the purposes of that subdivision.
Disposal of Forfeited Goods and Chattels Regulations — 1
1 These Regulations may be cited as the Disposal of Forfeited Goods and Chattels Regulations .
Disposal of Forfeited Goods and Chattels Regulations — 2
2 In these Regulations, Act means the Indian Act .
Disposal of Forfeited Goods and Chattels Regulations — 3
3 Goods and chattels forfeited to Her Majesty pursuant to the provisions of subsection 103(3) of the Act shall be sold at public auction following advertisement published in such local papers as the Minister may designate.
Disposal of Forfeited Goods and Chattels Regulations — 4
4 Where any goods and chattels have been forfeited pursuant to subsection 103(3) of the Act, anyone (other than the person accused of an offence resulting in such forfeiture, or the person in possession of such goods and chattels when the offence was committed) who claims an interest in such goods and chattels as owner, mortgagee, lien-holder or holder of any like interest, may, within 30 days after such forfeiture, apply to the Minister for a determination of his interest.
Disposal of Forfeited Goods and Chattels Regulations — 5
5 Where, following such application, it appears to the satisfaction of the Minister, (a) that the claimant is innocent of any complicity in the offence resulting in such forfeiture, or of any collusion with the offender in relation thereto, and (b) that he exercised all reasonable care in respect of the person permitted to obtain the possession of such goods and chattels to satisfy himself that they were not likely to be used contrary to the provisions of the Act, or, if a mortgagee or lien-holder, that before becoming such mortgagee or lien-holder exercised such care with respect to the mortgagor or lien-giver, the Minister may order that the interest of the claimant be not affected by such forfeiture.
Disposal of Forfeited Goods and Chattels Regulations — 6
6 Where the circumstances make it appear to the Minister that the goods and chattels forfeited pursuant to subsection 103(3) of the Act should in the public interest be disposed of otherwise than by public auction, the Minister may direct that they be otherwise disposed of, in which case the direction shall prescribe such conditions and restrictions as the Minister may deem necessary or advisable.
Indian Band Council Borrowing Regulations — 1
1 These Regulations may be cited as the Indian Band Council Borrowing Regulations .
Indian Band Council Borrowing Regulations — 2
2 The council of a band may borrow money for band projects or housing purposes and may make loans out of moneys so borrowed to members of the band for housing purposes, on such terms and conditions as may be determined by the council.
Mont-Joli Airport Zoning Regulations — 1
1 These Regulations may be cited as the Mont-Joli Airport Zoning Regulations .
Mont-Joli Airport Zoning Regulations — 2
2 In these Regulations, airport means Mont-Joli Airport, in the parish of Ste-Flavie, County of Rimouski, in the Province of Quebec; ( aéroport ) airport reference point means the point described in Part I of the schedule; ( point de repère de l’aéroport ) approach surface means an imaginary inclined plane extending upward and outward from the end of each strip along and at right angles to the projected centre line thereof, which approach surface is more particularly described in Part III of the schedule; ( surface d’approche ) horizontal surface means an imaginary surface located above and in the immediate vicinity of the airport, which horizontal surface is more particularly described in Part IV of the schedule; ( surface horizontale ) Minister [Revoked, SOR/93-401, s. 2] strip means a rectangular portion of the landing area of the airport including the runway prepared for the take-off and landing of aircraft in a particular direction, which strip is more particularly described in Part V of the schedule; ( bande ) transitional surface means an imaginary inclined plane extending upward and outward from the lateral limits of a strip and its approach surfaces, which transitional surface is more particularly described in Part VI of the schedule. ( surface de transition ) SOR/93-401, s. 2
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
airport means Mont-Joli Airport, in the parish of Ste-Flavie, County of Rimouski, in the Province of Quebec; ( aéroport )
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
airport reference point means the point described in Part I of the schedule; ( point de repère de l’aéroport )
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
approach surface means an imaginary inclined plane extending upward and outward from the end of each strip along and at right angles to the projected centre line thereof, which approach surface is more particularly described in Part III of the schedule; ( surface d’approche )
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
horizontal surface means an imaginary surface located above and in the immediate vicinity of the airport, which horizontal surface is more particularly described in Part IV of the schedule; ( surface horizontale )
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
strip means a rectangular portion of the landing area of the airport including the runway prepared for the take-off and landing of aircraft in a particular direction, which strip is more particularly described in Part V of the schedule; ( bande )
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
transitional surface means an imaginary inclined plane extending upward and outward from the lateral limits of a strip and its approach surfaces, which transitional surface is more particularly described in Part VI of the schedule. ( surface de transition )
Mont-Joli Airport Zoning Regulations — 3
3 For the purposes of these Regulations, the airport reference point is deemed to be 150 feet above sea level.
Mont-Joli Airport Zoning Regulations — 4
4 These Regulations apply to all the lands adjacent to or in the vicinity of the airport, including public road allowances and land under part of the St. Lawrence River, the outer limits of which lands are described in Part II of the schedule, other than such lands as from time to time form part of the airport.
Mont-Joli Airport Zoning Regulations — 5
5 No person shall erect or construct, on any land or any land under water to which these Regulations apply, any building, structure or object or any addition to any existing building, structure or object, the highest point of which will exceed in elevation at the location of the highest point any of the surfaces hereinafter set out that project immediately over and above the surface of the land at that location, namely, (a) the approach surfaces; (b) the horizontal surface; or (c) the transitional surfaces.
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
Premising that the bearings hereinafter mentioned are astronomical and are referred to the centre line of strip 06-24, Mont-Joli Airport, Mont-Joli, Province of Quebec, as North 38°06′00″ East.
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
BEGINNING at the intersection of the centre line of the strip associated with the runway designated 06-24 with the centre line of the strip associated with the runway designated 16-34; THENCE, North 38°06′00″ East along the centre line of the strip associated with the runway designated 06-24, a distance of two thousand (2,000) feet to a point; THENCE, at right angle, in a general Southeasterly direction, a distance of five hundred (500) feet to the airport reference point; said airport reference point being also at three thousand six hundred and eighty-six feet and four tenths of a foot (3,686.4′) measured along a line having bearing of North 47°19′ West from a point being the Westerly corner of lot 425, Parish of Ste-Flavie.
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
lowing the last mentioned lot line, and its production, passing through a public road, in a general Northwesterly direction, to its intersection with the Northwesterly boundary of a public road; THENCE, following the last mentioned boundary, in a general Southwesterly direction, to its intersection with the lot line between lots 173 and 174; THENCE following the last mentioned lot line, and the lot line between lots 132 and 133, in a general Northwesterly direction, a distance of five thousand and five hundred (5,500) feet to a point; thence, following a line, at right angle, with the lot line between lots 132 and 133, in a general Northeasterly direction, to its intersection with the lot line between lots 123 and 125; THENCE, following the last mentioned lot line, its production and the lot line between lots 123 and 124, passing through a public road, in a general Northwesterly direction, to the Point of Commencement, which lands and part of St. Lawrence River are shown on Department of Transport Plan No. M-3800, dated May 4, 1972.
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
y, in a general Southwesterly direction, to its intersection with the lot line between lots 173 and 174; THENCE following the last mentioned lot line, and the lot line between lots 132 and 133, in a general Northwesterly direction, a distance of five thousand and five hundred (5,500) feet to a point; thence, following a line, at right angle, with the lot line between lots 132 and 133, in a general Northeasterly direction, to its intersection with the lot line between lots 123 and 125; THENCE, following the last mentioned lot line, its production and the lot line between lots 123 and 124, passing through a public road, in a general Northwesterly direction, to the Point of Commencement, which lands and part of St. Lawrence River are shown on Department of Transport Plan No. M-3800, dated May 4, 1972.
Mont-Joli Airport Zoning Regulations — Mont-Joli Airport Zoning Regulations
The said parcels or tracts of land, the outer limits of which are described above, are being composed of lots and/or parts of lots as follows:
Mont-Joli Airport Zoning Regulations — (a)
Being a surface abutting each end of the strips associated with the runways designated 06-24 and 16-34, and more particularly described as follows: (a) a surface abutting the end of the strip associated with runway approach 06 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, (b) a surface abutting the end of the strip associated with runway approach 16 consisting of an inclined plane having a ratio of one (1) foot measured vertically to forty (40) feet measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip, one hundred and fifty (150) feet measured vertically above the elevation at the end of the strip and six thousand (6,000) feet measured horizontally from the end of the strip the outer ends of the imaginary horizontal line being one thousand one hundred (1,100) feet from the projected centre line, (c) a surface abutting the end of the strip associated with runway approach 24 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, (d) a surface abutting the end of the strip associated with runway approach 34 consisting of an inclined plane having a ratio of one (1) foot measured vertically to forty (40) feet measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip, one hundred and sixty-nine (169) feet measured vertically above the elevation at the end of the strip and six thousand and nine hundred (6,900) feet measured horizontally from the end of the strip, the outer ends of the imaginary horizontal lines being one thousand one hundred and seventy-six (1,176) feet from the projected centre line, which approach surfaces are shown on Department of Transport Plan No. M-3800 dated May 4, 1972.