GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
net income stabilization account means an account of a taxpayer (a) under the net income stabilization account program under the Farm Income Protection Act , or (b) that is a prescribed account; ( compte de stabilisation du revenu net )
Income Tax Act — I-3.3
Newfoundland offshore area has the meaning assigned to the expression offshore area by the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act , chapter 3 of the Statutes of Canada, 1987; ( zone extracôtière de Terre-Neuve )
Income Tax Act — I-3.3 (a)
NISA Fund No. 2 means the portion of a taxpayer’s net income stabilization account (a) that is described in paragraph 8(2)(b) of the Farm Income Protection Act or is a prescribed fund, and (b) that can reasonably be considered to be attributable to a program that allows the funds in the account to accumulate; ( second fonds du compte de stabilisation du revenu net )
Income Tax Act — I-3.3
non-capital loss has the meaning assigned by subsection 111(8); ( perte autre qu’une perte en capital )
Income Tax Act — I-3.3
non-portfolio property has the same meaning as in subsection 122.1(1); ( bien hors portefeuille )
Income Tax Act — I-3.3
non-resident means not resident in Canada; ( non-résident )
Income Tax Act — I-3.3
non-resident-owned investment corporation has the meaning assigned by subsection 133(8); ( société de placement appartenant à des non-résidents )
Income Tax Act — I-3.3
Nova Scotia offshore area has the meaning assigned to the expression offshore area by the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act , chapter 28 of the Statutes of Canada, 1988; ( zone extracôtière de la Nouvelle-écosse )
Income Tax Act — I-3.3
office means the position of an individual entitling the individual to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a member of the Senate or House of Commons of Canada, a member of a legislative assembly or a member of a legislative or executive council and any other office, the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity and also includes the position of a corporation director, and officer means a person holding such an office; ( charge )
Income Tax Act — I-3.3
oil or gas well means any well (other than an exploratory probe or a well drilled from below the surface of the earth) drilled for the purpose of producing petroleum or natural gas or of determining the existence, location, extent or quality of a natural accumulation of petroleum or natural gas, but, for the purpose of applying sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a) in respect of property acquired after March 6, 1996, does not include a well for the extraction of material from a deposit of bituminous sands or oil shales; ( puits de pétrole ou de gaz )
Income Tax Act — I-3.3
OSFI risk-weighting guidelines means the guidelines, issued by the Superintendent of Financial Institutions under the authority of section 600 of the Bank Act , requiring an authorized foreign bank to provide to the Superintendent on a periodic basis a return of the bank’s risk-weighted on-balance sheet assets and off-balance sheet exposures, that apply as of August 8, 2000; ( lignes directrices du BSIF sur la pondération des risques )
Income Tax Act — I-3.3
overseas Canadian Forces school staff means personnel employed outside Canada whose services are acquired by the Minister of National Defence under a prescribed order relating to the provision of educational facilities outside Canada; ( personnel scolaire des Forces canadiennes d’outre-mer )
Income Tax Act — I-3.3
paid-up capital has the meaning assigned by subsection 89(1); ( capital versé )
Income Tax Act — I-3.3
Part VII refund has the meaning assigned by subsection 192(2); ( remboursement de la partie VII )
Income Tax Act — I-3.3
Part VIII refund has the meaning assigned by subsection 194(2); ( remboursement de la partie VIII )
Income Tax Act — I-3.3 (a)
passenger vehicle means an automobile (a) acquired after June 17, 1987, other than an automobile that is acquired after that date pursuant to an obligation in writing entered into before June 18, 1987 or that is a zero-emission vehicle, or (b) leased under a lease entered into, extended or renewed after June 17, 1987; ( voiture de tourisme )
Income Tax Act — I-3.3
past service pension adjustment of a taxpayer for a calendar year in respect of an employer has the meaning assigned by regulation; ( facteur d’équivalence pour services passés )
Income Tax Act — I-3.3
pension adjustment of a taxpayer for a calendar year in respect of an employer has the meaning assigned by regulation; ( facteur d’équivalence )
Income Tax Act — I-3.3
person , or any word or expression descriptive of a person, includes any corporation, and any entity exempt, because of subsection 149(1), from tax under Part I on all or part of the entity’s taxable income and the heirs, executors, liquidators of a succession, administrators or other legal representatives of such a person, according to the law of that part of Canada to which the context extends; ( personne )
Income Tax Act — I-3.3 (a)
personal or living expenses includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or common-law partnership or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, (b) the expenses, premiums or other costs of a policy of insurance, annuity contract or other like contract if the proceeds of the policy or contract are payable to or for the benefit of the taxpayer or a person connected with the taxpayer by blood relationship, marriage or common-law partnership or adoption, and (c) expenses of properties maintained by an estate or trust for the benefit of the taxpayer as one of the beneficiaries; ( frais personnels ou de subsistance )
Income Tax Act — I-3.3
personal services business has the meaning assigned by subsection 125(7); ( entreprise de prestation de services personnels )
Income Tax Act — I-3.3 (a)
personal trust means a trust (other than a trust that is, or was at any time after 1999, a unit trust) that is (a) a graduated rate estate, or (b) a trust in which no beneficial interest was acquired for consideration payable directly or indirectly to (i) the trust, or (ii) any person or partnership that has made a contribution to the trust by way of transfer, assignment or other disposition of property; ( fiducie personnelle )
Income Tax Act — I-3.3
personal-use property has the meaning assigned by section 54; ( biens à usage personnel )
Income Tax Act — I-3.3
pooled pension plan has the same meaning as in subsection 147.5(1); ( régime de pension collectif )
Income Tax Act — I-3.3
pooled registered pension plan or PRPP has the same meaning as in subsection 147.5(1); ( régime de pension agréé collectif ou RPAC )
Income Tax Act — I-3.3
post-1971 spousal or common-law partner trust means a trust that would be described in paragraph 104(4)(a) if that paragraph were read without reference to subparagraph 104(4)(a)(iv); ( fiducie au profit de l’époux ou du conjoint de fait postérieure à 1971 )
Income Tax Act — I-3.3
preferred share means a share other than a common share; ( action privilégiée )
Income Tax Act — I-3.3 (a)
prescribed means (a) in the case of a form, the information to be given on a form or the manner of filing a form, authorized by the Minister, (a.1) in the case of the manner of making or filing an election, authorized by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( prescrit )
Income Tax Act — I-3.3
principal amount , in relation to any obligation, means the amount that, under the terms of the obligation or any agreement relating thereto, is the maximum amount or maximum total amount, as the case may be, payable on account of the obligation by the issuer thereof, otherwise than as or on account of interest or as or on account of any premium payable by the issuer conditional on the exercise by the issuer of a right to redeem the obligation before the maturity thereof; ( principal )
Income Tax Act — I-3.3
private corporation has the meaning assigned by subsection 89(1); ( société privée )
Income Tax Act — I-3.3
private foundation has the meaning assigned by section 149.1; ( fondation privée )
Income Tax Act — I-3.3 (a)
private health services plan means (a) a contract of insurance in respect of hospital expenses, medical expenses or any combination of such expenses, or (b) a medical care insurance plan or hospital care insurance plan or any combination of such plans, except any such contract or plan established by or pursuant to (c) a law of a province that establishes a health care insurance plan as defined in section 2 of the Canada Health Act , or (d) an Act of Parliament or a regulation made thereunder that authorizes the provision of a medical care insurance plan or hospital care insurance plan for employees of Canada and their dependants and for dependants of members of the Royal Canadian Mounted Police and the regular force where such employees or members were appointed in Canada and are serving outside Canada; ( régime privé d’assurance-maladie )
Income Tax Act — I-3.3
professional corporation means a corporation that carries on the professional practice of an accountant, dentist, lawyer, medical doctor, veterinarian or chiropractor; ( société professionnelle )
Income Tax Act — I-3.3
profit sharing plan has the meaning assigned by subsection 147(1); ( régime de participation aux bénéfices )
Income Tax Act — I-3.3 (a)
property means property of any kind whatever whether real or personal, immovable or movable, tangible or intangible, or corporeal or incorporeal and, without restricting the generality of the foregoing, includes (a) a right of any kind whatever, a share or a chose in action, (b) unless a contrary intention is evident, money, (c) a timber resource property, (d) the work in progress of a business that is a profession; and (e) the goodwill of a business, as referred to in subsection 13(34); ( biens )
Income Tax Act — I-3.3
provincial SIFT tax factor [Repealed, 2008, c. 28, s. 34]
Income Tax Act — I-3.3
provincial SIFT tax rate of a SIFT trust or a SIFT partnership for a taxation year means the prescribed amount determined in respect of the SIFT trust or SIFT partnership for the taxation year; ( taux d’imposition provincial des EIPD )
Income Tax Act — I-3.3
public corporation has the meaning assigned by subsection 89(1); ( société publique )
Income Tax Act — I-3.3
public foundation has the meaning assigned by section 149.1; ( fondation publique )
Income Tax Act — I-3.3
public market has the same meaning as in subsection 122.1(1); ( marché public )
Income Tax Act — I-3.3 (a)
qualified Canadian journalism organization , at any time, means a corporation, partnership or trust that (a) meets the following conditions: (i) in the case of a corporation, (A) it is incorporated under the laws of Canada or a province, (B) the chairperson or other presiding officer, and at least 3/4 of the directors or other similar officers, are citizens of Canada, and (C) it is resident in Canada, (ii) in the case of a partnership, (A) it is formed under the laws of a province, and (B) individuals who are citizens of Canada or persons, or partnerships, described in any of subparagraphs (i) to (iii) hold interests in the partnership (I) representing in value at least 75% of the total value of the partnership property, and (II) that result in at least 75% of each income or loss of the partnership from any source being included in the determination of their incomes, (iii) in the case of a trust, (A) it is formed under the laws of a province, (B) it is resident in Canada, and (C) if interests as a beneficiary under the trust are held by one or more persons or partnerships, at least 75% of the fair market value of all interests as a beneficiary under the trust are held by (I) individuals who are citizens of Canada, or (II) persons or partnerships described in any of subparagraphs (i) to (iii), (iv) it operates in Canada, including that its content is edited, designed and, except in the case of digital content, published in Canada, (v) it is engaged in the production of original news content, which (A) must be primarily focused on matters of general interest and reports of current events, including coverage of democratic institutions and processes, and (B) must not be primarily focused on a particular topic such as industry-specific news, sports, recreation, arts, lifestyle or entertainment, (vi) it regularly employs two or more journalists who deal at arm’s length with the organization in the production of its content, (vii) it is not significantly engaged in the production of content (A) to promote the interests, or report on the activities, of an organization, an association or its members, or (B) for a government, Crown corporation or government agency, and (C) [Repealed, 2021, c. 23, s. 61] (viii) it is not a Crown corporation, municipal corporation or government agency, and (b) is designated at that time by the Minister and, for this purpose, the Minister shall take into account any recommendations of a body established for the purpose of this definition; ( organisation journalistique canadienne qualifiée )
Income Tax Act — I-3.3
qualified donee has the meaning assigned by subsection 149.1(1); ( donataire reconnu )
Income Tax Act — I-3.3 (a)
qualifying business , at a particular time, means a corporation controlled by a trust (a) that is a Canadian-controlled private corporation, (b) not more than 40% of the directors of which consist of individuals that, immediately before the time that the trust acquired control of the corporation, owned, directly or indirectly, together with any person or partnership that is related to or affiliated with the director, 50% or more of the fair market value of the shares of the capital stock or indebtedness of the corporation, and (c) that deals at arm’s length and is not affiliated with any person (other than a subject corporation referred to in paragraph (a) of the definition qualifying business transfer that controlled and wholly-owned the corporation immediately before the time the trust acquired control of the corporation) or partnership that owned, directly or indirectly, 50% or more of the fair market value of the shares of the capital stock or indebtedness of the corporation immediately before the time the trust acquired control of the corporation; ( entreprise admissible )
Income Tax Act — I-3.3 (a)
qualifying business transfer means a disposition by a taxpayer of shares of the capital stock of a corporation (in this definition referred to as the “subject corporation”) to a trust, or to a Canadian-controlled private corporation (in this definition referred to as the “purchaser corporation”) that is controlled and wholly-owned by a trust, if (a) immediately before the disposition, all or substantially all the fair market value of the assets of the subject corporation is derived, directly or indirectly, from assets (other than an interest in a partnership) that are used principally in an active business (referred to in this definition as the “business”) carried on by the subject corporation or a corporation that is controlled and wholly-owned by the subject corporation, (b) at the time of the disposition, (i) the taxpayer deals at arm’s length with the trust and any purchaser corporation, (ii) the trust acquires control of the subject corporation, and (iii) the trust is an employee ownership trust, the beneficiaries of which are employed in the business, and (c) at all times after the disposition, (i) the taxpayer deals at arm’s length with the subject corporation, the trust and any purchaser corporation, and (ii) the taxpayer does not retain any right or influence that, if exercised, would allow the taxpayer (whether alone or together with any person or partnership that is related to or affiliated with the taxpayer) to control, directly or indirectly in any manner whatever, the subject corporation, the trust, or any purchaser corporation; ( transfert admissible d’entreprise )
Income Tax Act — I-3.3 (a)
qualifying cooperative business , at a particular time, means a corporation, controlled by a worker cooperative, (a) that is a Canadian-controlled private corporation, (b) of which not more than 40% of the directors consist of individuals that, immediately before the time that the worker cooperative acquired control of the corporation, owned, directly or indirectly, together with any person or partnership that is related to or affiliated with the director, 50% or more of the fair market value of the shares of the capital stock or indebtedness of the corporation, and (c) that deals at arm’s length and is not affiliated with any person (other than a subject corporation referred to in paragraph (a) of the definition “qualifying cooperative conversion” that controlled and wholly-owned the corporation immediately before the time the worker cooperative acquired control of the corporation) or partnership that owned, directly or indirectly, 50% or more of the fair market value of the shares of the capital stock or indebtedness of the corporation immediately before the time the worker cooperative acquired control of the corporation; ( entreprise coopérative admissible )
Income Tax Act — I-3.3 (a)
qualifying cooperative conversion means a disposition by a taxpayer of shares of the capital stock of a corporation (in this definition referred to as the “subject corporation”) to another corporation (in this definition referred to as the “purchaser corporation”), if (a) immediately before the disposition, all or substantially all the fair market value of the assets of the subject corporation is derived, directly or indirectly, from assets (other than an interest in a partnership) that are used principally in an active business carried on by the subject corporation or a corporation that is controlled and wholly-owned by the subject corporation, (b) at the time of the disposition, (i) the taxpayer deals at arm’s length with the purchaser corporation, (ii) the purchaser corporation acquires control of the subject corporation, and (iii) the purchaser corporation is a worker cooperative, and (c) at all times after the disposition, (i) the taxpayer deals at arm’s length with the purchaser corporation and subject corporation, and (ii) the taxpayer does not retain any right or influence that, if exercised, would allow the taxpayer (whether alone or together with any person or partnership that is related to or affiliated with the taxpayer) to control, directly or indirectly in any manner whatever, the purchaser corporation or subject corporation; ( conversion admissible de coopérative )
Income Tax Act — I-3.3 (a)
qualifying cooperative worker means an individual who (a) holds a membership share of a corporation that was incorporated or continued by or under the provisions of a law, of Canada or of a province, that provide for the establishment of the corporation as a cooperative corporation or that provide for the establishment of cooperative corporations, (b) is an employee of the corporation or a qualifying cooperative business controlled by the corporation, (c) does not represent, together with any person or partnership that is related to or affiliated with the individual, more than 50% of the members of the worker cooperative, (d) immediately before the time of a qualifying cooperative conversion that involved the corporation, did not own, directly or indirectly, together with any person or partnership that is related to or affiliated with the individual, shares of the capital stock or indebtedness of the corporation or a qualifying cooperative business controlled by the corporation, the value of which is equal to or greater than 50% of the fair market value of the shares of the capital stock and indebtedness of the corporation or the qualifying cooperative business controlled by the corporation, and (e) has not claimed, and is not related to an individual who claimed, a deduction under subsection 110.62(2) in respect of a disposition of shares of the corporation or a qualifying cooperative business controlled by the corporation; ( travailleur admissible de coopérative )
Income Tax Act — I-3.3
qualifying environmental trust has the meaning assigned by subsection 211.6(1); ( fiducie pour l’environnement admissible )
Income Tax Act — I-3.3
qualifying share has the meaning assigned by subsection 192(6); ( action admissible )
Income Tax Act — I-3.3
qualifying trust annuity has the meaning assigned by subsection 60.011(2); ( rente admissible de fiducie )
Income Tax Act — I-3.3
recognized derivatives exchange [Repealed, 2026, c. 3, s. 94]
Income Tax Act — I-3.3 (a)
recognized stock exchange means (a) a designated stock exchange, and (b) any other stock exchange, if that other stock exchange is located in Canada or in a country that is a member of the Organisation for Economic Co-operation and Development and that has a tax treaty with Canada; ( bourse de valeurs reconnue )
Income Tax Act — I-3.3
record includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form; ( registre )
Income Tax Act — I-3.3
refundable Part VII tax on hand has the meaning assigned by subsection 192(3); ( impôt de la partie VII en main remboursable )
Income Tax Act — I-3.3
refundable Part VIII tax on hand has the meaning assigned by subsection 194(3); ( impôt de la partie VIII en main remboursable )
Income Tax Act — I-3.3
registered Canadian amateur athletic association means a Canadian amateur athletic association within the meaning assigned by subsection 149.1(1) that has applied to the Minister in prescribed form for registration, that has been registered and whose registration has not been revoked; ( association canadienne enregistrée de sport amateur )
Income Tax Act — I-3.3 (a)
registered charity at any time means (a) a charitable organization, private foundation or public foundation, within the meanings assigned by subsection 149.1(1), that is resident in Canada and was either created or established in Canada, or (b) a branch, section, parish, congregation or other division of an organization or foundation described in paragraph (a), that is resident in Canada and was either created or established in Canada and that receives donations on its own behalf, that has applied to the Minister in prescribed form for registration and that is at that time registered as a charitable organization, private foundation or public foundation; ( organisme de bienfaisance enregistré )
Income Tax Act — I-3.3
registered disability savings plan or RDSP has the same meaning as in subsection 146.4(1); ( régime enregistré d’épargne-invalidité ou REEI )
Income Tax Act — I-3.3
registered education savings plan or RESP has the same meaning as in subsection 146.1(1); ( régime enregistré d’épargne-études ou REEE )
Income Tax Act — I-3.3
registered investment has the meaning assigned by subsection 204.4(1); ( placement enregistré )
Income Tax Act — I-3.3
registered journalism organization means a qualifying journalism organization (as defined in subsection 149.1(1)) that has applied to the Minister in prescribed form for registration, that has been registered and whose registration has not been revoked; ( organisation journalistique enregistrée )
Income Tax Act — I-3.3
registered labour-sponsored venture capital corporation means a corporation that was registered under subsection 204.81(1), the registration of which has not been revoked; ( société agréée à capital de risque de travailleurs )