GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (b)
(b) furniture, fittings or equipment attached to an aircraft, or
Income Tax Regulations — (c)
(c) a spare part for a property included in this class,
Income Tax Regulations — Income Tax Regulations
property acquired after May 25, 1976 that is
Income Tax Regulations — Income Tax Regulations
property acquired after November 12, 1981 that is
Income Tax Regulations — (e)
(e) a motor vehicle that (i) would be an automobile as that term is defined in subsection 248(1) of the Act, if that definition were read without reference to paragraph (d) thereof, (ii) was acquired for the purpose of renting or leasing, and (iii) is not expected to be rented or leased to any person for more than 30 days in any 12 month period,
Income Tax Regulations — (i)
(i) would be an automobile as that term is defined in subsection 248(1) of the Act, if that definition were read without reference to paragraph (d) thereof,
Income Tax Regulations — (ii)
(ii) was acquired for the purpose of renting or leasing, and
Income Tax Regulations — (iii)
(iii) is not expected to be rented or leased to any person for more than 30 days in any 12 month period,
Income Tax Regulations — Income Tax Regulations
property acquired after February 15, 1984 that is
Income Tax Regulations — (f)
(f) a coin-operated video game or pinball machine,
Income Tax Regulations — Income Tax Regulations
and property acquired after December 6, 1991 that is
Income Tax Regulations — (g)
(g) a truck or tractor designed for hauling freight, and that is primarily so used by the taxpayer or a person with whom the taxpayer does not deal at arm’s length in a business that includes hauling freight, and that has a “gross vehicle weight rating” (as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) in excess of 11,788 kg.
Income Tax Regulations — (a)
Property that would otherwise be included in another class in this Schedule (other than property included in Class 57 or 58) that is (a) a telephone system, telegraph system, or a part thereof, acquired before May 26, 1976, except (i) radiocommunication equipment, or (ii) a property included in Class 10, 13, 14 or 28, or (a.1) property (other than a building or other structure) acquired after February 27, 2000 that has not been used for any purpose before February 28, 2000 and is (i) electrical generating equipment (other than electrical generating equipment described in Class 43.1, 43.2 or 48 or in Class 8 because of paragraph (f), (g) or (h) of that Class), or (ii) production and distribution equipment of a distributor of water or steam (other than such property described in Class 43.1 or 43.2) used for heating or cooling (including, for this purpose, pipe used to collect or distribute an energy transfer medium but not including equipment or pipe used to distribute water that is for consumption, disposal or treatment), and property not included in any other class, acquired after May 25, 1976, that is (b) telephone, telegraph or data communication switching equipment, except (i) equipment installed on customers’ premises, or (ii) property that is principally electronic equipment or systems software therefor; or (c) a road (other than a specified temporary access road of the taxpayer), sidewalk, airplane runway, parking area, storage area or similar surface construction. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/99-179, s. 13; SOR/2005-371, s. 10; SOR/2006-117, s. 10; SOR/2010-93, s. 30(F) 2024, c. 15, s. 87
Income Tax Regulations — (a)
(a) a telephone system, telegraph system, or a part thereof, acquired before May 26, 1976, except (i) radiocommunication equipment, or (ii) a property included in Class 10, 13, 14 or 28, or
Income Tax Regulations — (ii)
(ii) a property included in Class 10, 13, 14 or 28, or
Income Tax Regulations — (a.1)
(a.1) property (other than a building or other structure) acquired after February 27, 2000 that has not been used for any purpose before February 28, 2000 and is (i) electrical generating equipment (other than electrical generating equipment described in Class 43.1, 43.2 or 48 or in Class 8 because of paragraph (f), (g) or (h) of that Class), or (ii) production and distribution equipment of a distributor of water or steam (other than such property described in Class 43.1 or 43.2) used for heating or cooling (including, for this purpose, pipe used to collect or distribute an energy transfer medium but not including equipment or pipe used to distribute water that is for consumption, disposal or treatment),
Income Tax Regulations — (i)
(i) electrical generating equipment (other than electrical generating equipment described in Class 43.1, 43.2 or 48 or in Class 8 because of paragraph (f), (g) or (h) of that Class), or
Income Tax Regulations — (ii)
(ii) production and distribution equipment of a distributor of water or steam (other than such property described in Class 43.1 or 43.2) used for heating or cooling (including, for this purpose, pipe used to collect or distribute an energy transfer medium but not including equipment or pipe used to distribute water that is for consumption, disposal or treatment),
Income Tax Regulations — Income Tax Regulations
and property not included in any other class, acquired after May 25, 1976, that is
Income Tax Regulations — (b)
(b) telephone, telegraph or data communication switching equipment, except (i) equipment installed on customers’ premises, or (ii) property that is principally electronic equipment or systems software therefor; or
Income Tax Regulations — (i)
(i) equipment installed on customers’ premises, or
Income Tax Regulations — (ii)
(ii) property that is principally electronic equipment or systems software therefor; or
Income Tax Regulations — (c)
(c) a road (other than a specified temporary access road of the taxpayer), sidewalk, airplane runway, parking area, storage area or similar surface construction.
Income Tax Regulations — (a)
Property that is a motion picture film acquired before May 26, 1976, except (a) a television commercial message; or (b) a certified feature film. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/95-244, s. 9(F)
Income Tax Regulations — (a)
Property acquired by the taxpayer after June 13, 1963 and before January 1, 1967 that would otherwise be included in Class 8 if, (a) in the taxation year in which the property was acquired, (i) the taxpayer was an individual who was resident in Canada for not less than 183 days, or (ii) the taxpayer was a corporation that had a degree of Canadian ownership; (b) the property was acquired for use in Canada in a business carried on by the taxpayer that, (i) for the fiscal period in which the property was acquired, or (ii) for the fiscal period in which the business first commenced selling goods in reasonable commercial quantities, whichever was later, was a business in which the aggregate of (iii) its net sales, as they would be determined under paragraphs 71A(2)(d) and (f) of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), from the sale of goods processed or manufactured in Canada by the business, (iv) an amount equal to that part of its gross revenue that is rent from goods processed or manufactured in Canada in the course of the business, and (v) its gross revenue from advertisements in a newspaper or magazine produced by the business, was not less than 2/3 of the amount by which the gross revenue from the business for the period exceeded the aggregate of each amount paid or credited in the period to a customer of the business as a bonus, rebate or discount or for returned or damaged goods, and was not a business that was principally (vi) operating a gas or oil well, (vii) logging, (viii) mining, (ix) construction, or (x) a combination of two or more of the activities referred to in subparagraphs (vi) to (ix); and (c) the property had not been used for any purpose whatever before it was acquired by the taxpayer. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-686, ss. 48, 79(F), 81(F)
Income Tax Regulations — (a)
(a) in the taxation year in which the property was acquired, (i) the taxpayer was an individual who was resident in Canada for not less than 183 days, or (ii) the taxpayer was a corporation that had a degree of Canadian ownership;
Income Tax Regulations — (i)
(i) the taxpayer was an individual who was resident in Canada for not less than 183 days, or
Income Tax Regulations — (ii)
(ii) the taxpayer was a corporation that had a degree of Canadian ownership;
Income Tax Regulations — (b)
(b) the property was acquired for use in Canada in a business carried on by the taxpayer that, (i) for the fiscal period in which the property was acquired, or (ii) for the fiscal period in which the business first commenced selling goods in reasonable commercial quantities, whichever was later, was a business in which the aggregate of (iii) its net sales, as they would be determined under paragraphs 71A(2)(d) and (f) of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), from the sale of goods processed or manufactured in Canada by the business, (iv) an amount equal to that part of its gross revenue that is rent from goods processed or manufactured in Canada in the course of the business, and (v) its gross revenue from advertisements in a newspaper or magazine produced by the business, was not less than 2/3 of the amount by which the gross revenue from the business for the period exceeded the aggregate of each amount paid or credited in the period to a customer of the business as a bonus, rebate or discount or for returned or damaged goods, and was not a business that was principally (vi) operating a gas or oil well, (vii) logging, (viii) mining, (ix) construction, or (x) a combination of two or more of the activities referred to in subparagraphs (vi) to (ix); and
Income Tax Regulations — (i)
(i) for the fiscal period in which the property was acquired, or
Income Tax Regulations — (ii)
(ii) for the fiscal period in which the business first commenced selling goods in reasonable commercial quantities,
Income Tax Regulations — Income Tax Regulations
whichever was later, was a business in which the aggregate of
Income Tax Regulations — (iii)
(iii) its net sales, as they would be determined under paragraphs 71A(2)(d) and (f) of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), from the sale of goods processed or manufactured in Canada by the business,
Income Tax Regulations — (iv)
(iv) an amount equal to that part of its gross revenue that is rent from goods processed or manufactured in Canada in the course of the business, and
Income Tax Regulations — (v)
(v) its gross revenue from advertisements in a newspaper or magazine produced by the business,
Income Tax Regulations — Income Tax Regulations
was not less than 2/3 of the amount by which the gross revenue from the business for the period exceeded the aggregate of each amount paid or credited in the period to a customer of the business as a bonus, rebate or discount or for returned or damaged goods, and was not a business that was principally
Income Tax Regulations — (x)
(x) a combination of two or more of the activities referred to in subparagraphs (vi) to (ix); and
Income Tax Regulations — (c)
(c) the property had not been used for any purpose whatever before it was acquired by the taxpayer.
Income Tax Regulations — (a)
Property that would otherwise be included in Class 3 or 6 (a) that was acquired after December 5, 1963 and before April 1, 1967 that is (i) a building, (ii) an extension to a building, outside the previously existing walls or roof of the building, if the aggregate cost of the extensions added in the aforementioned period exceeded the lesser of (A) $100,000, and (B) 25 per cent of the capital cost to the taxpayer of the building on December 5, 1963, or (iii) an addition or alteration to a property described in subparagraph (i) or (ii), and that has been certified by the Minister of Industry, upon application by the taxpayer in such form as may be prescribed by the Minister of Industry, (iv) to be situated in an area that was a designated area, as determined for the purposes of section 71A of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), (A) at the time the property was acquired, (B) in a case where the property was built by the taxpayer, at the time construction was commenced, or (C) in a case where the property was built for the taxpayer pursuant to a contract entered into by the taxpayer, at the time the contract was entered into, and (v) to have not been used for any purpose whatever before it was acquired by the taxpayer; or (b) the capital cost of which was included in the approved capital costs as defined in the Area Development Incentives Act upon which approved capital cost the Minister of Industry has based the amount of a development grant authorized under that Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-686, s. 48; SOR/2010-93, s. 31(F)
Income Tax Regulations — (a)
(a) that was acquired after December 5, 1963 and before April 1, 1967 that is (i) a building, (ii) an extension to a building, outside the previously existing walls or roof of the building, if the aggregate cost of the extensions added in the aforementioned period exceeded the lesser of (A) $100,000, and (B) 25 per cent of the capital cost to the taxpayer of the building on December 5, 1963, or (iii) an addition or alteration to a property described in subparagraph (i) or (ii), and that has been certified by the Minister of Industry, upon application by the taxpayer in such form as may be prescribed by the Minister of Industry, (iv) to be situated in an area that was a designated area, as determined for the purposes of section 71A of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), (A) at the time the property was acquired, (B) in a case where the property was built by the taxpayer, at the time construction was commenced, or (C) in a case where the property was built for the taxpayer pursuant to a contract entered into by the taxpayer, at the time the contract was entered into, and (v) to have not been used for any purpose whatever before it was acquired by the taxpayer; or
Income Tax Regulations — (ii)
(ii) an extension to a building, outside the previously existing walls or roof of the building, if the aggregate cost of the extensions added in the aforementioned period exceeded the lesser of (A) $100,000, and (B) 25 per cent of the capital cost to the taxpayer of the building on December 5, 1963, or
Income Tax Regulations — (B)
(B) 25 per cent of the capital cost to the taxpayer of the building on December 5, 1963, or
Income Tax Regulations — (iii)
(iii) an addition or alteration to a property described in subparagraph (i) or (ii),
Income Tax Regulations — Income Tax Regulations
and that has been certified by the Minister of Industry, upon application by the taxpayer in such form as may be prescribed by the Minister of Industry,
Income Tax Regulations — (iv)
(iv) to be situated in an area that was a designated area, as determined for the purposes of section 71A of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), (A) at the time the property was acquired, (B) in a case where the property was built by the taxpayer, at the time construction was commenced, or (C) in a case where the property was built for the taxpayer pursuant to a contract entered into by the taxpayer, at the time the contract was entered into, and
Income Tax Regulations — (A)
(A) at the time the property was acquired,
Income Tax Regulations — (B)
(B) in a case where the property was built by the taxpayer, at the time construction was commenced, or
Income Tax Regulations — (C)
(C) in a case where the property was built for the taxpayer pursuant to a contract entered into by the taxpayer, at the time the contract was entered into, and
Income Tax Regulations — (v)
(v) to have not been used for any purpose whatever before it was acquired by the taxpayer; or
Income Tax Regulations — (b)
(b) the capital cost of which was included in the approved capital costs as defined in the Area Development Incentives Act upon which approved capital cost the Minister of Industry has based the amount of a development grant authorized under that Act.
Income Tax Regulations — (a)
Property that would otherwise be included in Class 8 or 19 (a) that was acquired after December 5, 1963 and before April 1, 1967 and that (i) was acquired for use in a business carried on by the taxpayer that has been certified by the Minister of Industry, for the purposes of section 71A of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), to be a new manufacturing or processing business in a designated area for the fiscal period in which the property was acquired or for a subsequent fiscal period, and (ii) had not been used for any purpose whatever before it was acquired by the taxpayer; or (b) the capital cost of which was included in the approved capital costs as defined in the Area Development Incentives Act upon which approved capital cost the Minister of Industry has based the amount of a development grant authorized under that Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-686, ss. 48, 81(F)
Income Tax Regulations — (a)
(a) that was acquired after December 5, 1963 and before April 1, 1967 and that (i) was acquired for use in a business carried on by the taxpayer that has been certified by the Minister of Industry, for the purposes of section 71A of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), to be a new manufacturing or processing business in a designated area for the fiscal period in which the property was acquired or for a subsequent fiscal period, and (ii) had not been used for any purpose whatever before it was acquired by the taxpayer; or
Income Tax Regulations — (i)
(i) was acquired for use in a business carried on by the taxpayer that has been certified by the Minister of Industry, for the purposes of section 71A of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules ), to be a new manufacturing or processing business in a designated area for the fiscal period in which the property was acquired or for a subsequent fiscal period, and
Income Tax Regulations — (ii)
(ii) had not been used for any purpose whatever before it was acquired by the taxpayer; or
Income Tax Regulations — (a)
Property acquired by the taxpayer after March 16, 1964 and (a) before 1988, or (b) before 1990 (i) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (ii) that was under construction by or on behalf of the taxpayer on June 18, 1987 that is power-operated movable equipment designed for the purpose of excavating, moving, placing or compacting earth, rock, concrete or asphalt, except a property included in Class 7. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/79-426, s. 6; SOR/90-22, s. 17
Income Tax Regulations — (b)
(b) before 1990 (i) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (ii) that was under construction by or on behalf of the taxpayer on June 18, 1987
Income Tax Regulations — (i)
(i) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or
Income Tax Regulations — (ii)
(ii) that was under construction by or on behalf of the taxpayer on June 18, 1987
Income Tax Regulations — Income Tax Regulations
that is power-operated movable equipment designed for the purpose of excavating, moving, placing or compacting earth, rock, concrete or asphalt, except a property included in Class 7.
Income Tax Regulations — (a)
Property that is (a) a leasehold interest or a concession in respect of land granted under or pursuant to an agreement in writing with the Canadian Corporation for the 1967 World Exhibition where such leasehold interest or concession is to expire not later than June 15, 1968; (b) a building or other structure, including component parts, erected on land that is the subject matter of a leasehold interest or concession described in paragraph (a) where such building or other structure, including component parts, is of a temporary nature and is required by the agreement to be removed not later than June 15, 1968; (c) a leasehold interest or licence in respect of land granted under or pursuant to an agreement in writing with the Expo 86 Corporation where such leasehold interest or licence is to expire not later than January 31, 1987; or (d) a building or other structure, including component parts, erected on land that is the subject matter of a leasehold interest or licence described in paragraph (c) where such building or other structure, including component parts, is of a temporary nature and is required by the agreement to be removed not later than January 31, 1987. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/85-13, s. 2; SOR/94-686, s. 79(F)
Income Tax Regulations — (a)
(a) a leasehold interest or a concession in respect of land granted under or pursuant to an agreement in writing with the Canadian Corporation for the 1967 World Exhibition where such leasehold interest or concession is to expire not later than June 15, 1968;
Income Tax Regulations — (b)
(b) a building or other structure, including component parts, erected on land that is the subject matter of a leasehold interest or concession described in paragraph (a) where such building or other structure, including component parts, is of a temporary nature and is required by the agreement to be removed not later than June 15, 1968;
Income Tax Regulations — (c)
(c) a leasehold interest or licence in respect of land granted under or pursuant to an agreement in writing with the Expo 86 Corporation where such leasehold interest or licence is to expire not later than January 31, 1987; or
Income Tax Regulations — (d)
(d) a building or other structure, including component parts, erected on land that is the subject matter of a leasehold interest or licence described in paragraph (c) where such building or other structure, including component parts, is of a temporary nature and is required by the agreement to be removed not later than January 31, 1987.