GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 56.1
6. child support amount means any support amount that is not identified in the agreement or order under which it is receivable as being solely for the support of a recipient who is a spouse or common-law partner or former spouse or common-law partner of the payer or who is a parent of a child of whom the payer is a legal parent. ( pension alimentaire pour enfants ) commencement day at any time of an agreement or order means (a) where the agreement or order is made after April 1997, the day it is made; and (b) where the agreement or order is made before May 1997, the day, if any, that is after April 1997 and is the earliest of (i) the day specified as the commencement day of the agreement or order by the payer and recipient under the agreement or order in a joint election filed with the Minister in prescribed form and manner, (ii) where the agreement or order is varied after April 1997 to change the child support amounts payable to the recipient, the day on which the first payment of the varied amount is required to be made, (iii) where a subsequent agreement or order is made after April 1997, the effect of which is to change the total child support amounts payable to the recipient by the payer, the commencement day of the first such subsequent agreement or order, and (iv) the day specified in the agreement or order, or any variation thereof, as the commencement day of the agreement or order for the purposes of this Act. ( date d’exécution ) support amount means an amount payable or receivable as an allowance on a periodic basis for the maintenance of the recipient, children of the recipient or both the recipient and children of the recipient, if the recipient has discretion as to the use of the amount, and (a) the recipient is the spouse or common-law partner or former spouse or common-law partner of the payer, the recipient and payer are living separate and apart because of the breakdown of their marriage or common-law partnership and the amount is receivable under an order of a competent tribunal or under a written agreement; or (b) the payer is a legal parent of a child of the recipient and the amount is receivable under an order made by a competent tribunal in accordance with the laws of a province. ( pension alimentaire ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 56.1; 1994, c. 7, Sch. VIII, s. 18, c. 21, s. 134; 1997, c. 25, s. 9; 1998, c. 19, s. 98(F), s. 307; 2000, c. 12, s. 142; 2005, c. 33, s. 10; 2013, c. 34, s. 108
Income Tax Act — I-3.3
child support amount means any support amount that is not identified in the agreement or order under which it is receivable as being solely for the support of a recipient who is a spouse or common-law partner or former spouse or common-law partner of the payer or who is a parent of a child of whom the payer is a legal parent. ( pension alimentaire pour enfants )
Income Tax Act — I-3.3 (a)
commencement day at any time of an agreement or order means (a) where the agreement or order is made after April 1997, the day it is made; and (b) where the agreement or order is made before May 1997, the day, if any, that is after April 1997 and is the earliest of (i) the day specified as the commencement day of the agreement or order by the payer and recipient under the agreement or order in a joint election filed with the Minister in prescribed form and manner, (ii) where the agreement or order is varied after April 1997 to change the child support amounts payable to the recipient, the day on which the first payment of the varied amount is required to be made, (iii) where a subsequent agreement or order is made after April 1997, the effect of which is to change the total child support amounts payable to the recipient by the payer, the commencement day of the first such subsequent agreement or order, and (iv) the day specified in the agreement or order, or any variation thereof, as the commencement day of the agreement or order for the purposes of this Act. ( date d’exécution )
Income Tax Act — I-3.3 (a)
support amount means an amount payable or receivable as an allowance on a periodic basis for the maintenance of the recipient, children of the recipient or both the recipient and children of the recipient, if the recipient has discretion as to the use of the amount, and (a) the recipient is the spouse or common-law partner or former spouse or common-law partner of the payer, the recipient and payer are living separate and apart because of the breakdown of their marriage or common-law partnership and the amount is receivable under an order of a competent tribunal or under a written agreement; or (b) the payer is a legal parent of a child of the recipient and the amount is receivable under an order made by a competent tribunal in accordance with the laws of a province. ( pension alimentaire )
Income Tax Act — I-3.3 56.2
Reserve claimed for debt forgiveness 56.2 There shall be included in computing an individual’s income for a taxation year during which the individual was not a bankrupt the amount, if any, deducted under section 61.2 in computing the individual’s income for the preceding taxation year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1995, c. 21, s. 19
Income Tax Act — I-3.3 56.3
Reserve claimed for debt forgiveness 56.3 There shall be included in computing a taxpayer’s income for a taxation year during which the taxpayer was not a bankrupt the amount, if any, deducted under section 61.4 in computing the taxpayer’s income for the preceding taxation year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1995, c. 21, s. 19
Income Tax Act — I-3.3
eligible corporation , of a taxpayer, means a taxable Canadian corporation of which the taxpayer holds, directly or indirectly, shares of the capital stock. ( société admissible )
Income Tax Act — I-3.3
eligible individual , in respect of a vendor, at any time means an individual (other than a trust) who is related to the vendor and who has attained the age of 18 years at or before that time. ( particulier admissible )
Income Tax Act — I-3.3 (a)
eligible interest , of a taxpayer, means capital property of the taxpayer that is (a) a partnership interest in a partnership that carries on a business; (b) a share of the capital stock of a corporation that carries on a business; or (c) a share of the capital stock of a corporation 90% or more of the fair market value of which is attributable to eligible interests in one other corporation. ( participation admissible )
Income Tax Act — I-3.3
goodwill amount , of a taxpayer, is an amount the taxpayer has or may become entitled to receive that would, if this Act were read without reference to this section, be required to be included in the proceeds of disposition of a property included in Class 14.1 of Schedule II to the Income Tax Regulations , or is an amount to which subsection 13(38) applies, in respect of a business carried on by the taxpayer through a permanent establishment located in Canada. ( montant pour achalandage )
Income Tax Act — I-3.3
permanent establishment means a permanent establishment as defined for the purpose of subsection 16.1(1). ( établissement stable )
Income Tax Act — I-3.3 (a)
restrictive covenant , of a taxpayer, means an agreement entered into, an undertaking made, or a waiver of an advantage or right by the taxpayer, whether legally enforceable or not, that affects, or is intended to affect, in any way whatever, the acquisition or provision of property or services by the taxpayer or by another taxpayer that does not deal at arm’s length with the taxpayer, other than an agreement or undertaking (a) that disposes of the taxpayer’s property; or (b) that is in satisfaction of an obligation described in section 49.1 that is not a disposition except where the obligation being satisfied is in respect of a right to property or services that the taxpayer acquired for less than its fair market value. ( clause restrictive )
Income Tax Act — I-3.3 (a)
specified predecessor of a taxpayer means a person who is a predecessor of (a) the taxpayer, or (b) a person who is a specified predecessor of the taxpayer; ( prédécesseur déterminé )
Income Tax Act — I-3.3 (a)
stated percentage means (a) in respect of an amount described in paragraph 59(3.3)(a) or 59(3.3)(f) that became receivable by a taxpayer, (i) 100% where the amount became receivable before July, 1988, (ii) 50% where the amount became receivable after June, 1988 and before 1990, and (iii) 0% where the amount became receivable after 1989, and (b) in respect of the disposition described in paragraph 59(3.3)(b) of a depreciable property of a taxpayer, (i) 100% where the property was disposed of before July, 1988, (ii) 50% where the property was disposed of after June, 1988 and before 1990, and (iii) 0% where the property was disposed of after 1989; ( pourcentage indiqué )
Income Tax Act — I-3.3
successor corporation means a corporation that has at any time after November 7, 1969 acquired, by purchase, amalgamation, merger, winding-up or otherwise (other than pursuant to an amalgamation that is described in subsection 87(1.2) or a winding-up to which the rules in subsection 88(1) apply), from another person (in this subsection and subsection 59(3.3) referred to as the “predecessor”) all or substantially all of the Canadian resource properties of the predecessor in circumstances in which any of subsection 29(25) of the Income Tax Application Rules and subsections 66.7(1) and 66.7(3) to 66.7(5) apply to the corporation. ( société remplaçante )
Income Tax Act — I-3.3 59.1
Involuntary disposition of resource property 59.1 Where in a particular taxation year an amount is deemed by subsection 44(2) to have become receivable by a taxpayer as proceeds of disposition described in paragraph (d) of the definition proceeds of disposition in section 54 of any Canadian resource property and the taxpayer elects, in the taxpayer’s return of income under this Part for the year, to have this section apply to those proceeds of disposition, (a) there shall be deducted in computing the taxpayer’s income for the particular year such amount as the taxpayer may claim, not exceeding the least of, (i) the total of all those proceeds so becoming receivable in the particular year by the taxpayer to the extent that they have been included in the amount referred to in paragraph (a) of the description of F in the definition cumulative Canadian development expense in subsection 66.2(5) or in paragraph (a) of the description of F in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) in respect of the taxpayer, (ii) the amount required to be included in computing the taxpayer’s income for the particular year by virtue of paragraph 59(3.2)(c), and (iii) the taxpayer’s income for the particular year determined without reference to this section; (b) the amount, if any, by which (i) the amount deducted under paragraph 59.1(a exceeds (ii) the total of such of the Canadian exploration expenses, Canadian development expenses and Canadian oil and gas property expenses made or incurred by the taxpayer in the taxpayer’s ten taxation years immediately following the particular year as were designated by the taxpayer in the taxpayer’s return of income for the year in which the expense was made or incurred, shall be included in computing the taxpayer’s income for the particular year and, notwithstanding subsections 152(4) and 152(5), such reassessment of the taxpayer’s tax, interest or penalties for any year shall be made as is necessary to give effect to the inclusion; and (c) any Canadian exploration expense, Canadian development expense or Canadian oil and gas property expense made or incurred by the taxpayer and designated in the taxpayer’s return of income in accordance with subparagraph 59.1(b(ii) shall (except for the purposes of subsections 66(12.1), 66(12.2), 66(12.3) and 66(12.5) and for the purpose of computing the taxpayer’s earned depletion base within the meaning assigned by regulations made for the purposes of section 65) be deemed not to be a Canadian exploration expense, a Canadian development expense or a Canadian oil and gas property expense, as the case may be, of the taxpayer. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 59.1; 1994, c. 7, Sch. II, s. 33
Income Tax Act — I-3.3 60
 that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year; Repayment of UCCB (y) the total of all amounts each of which is an amount paid in the taxation year as a repayment, under the Universal Child Care Benefit Act , of a benefit that was included because of subsection 56(6) in computing the taxpayer’s income for the taxation year or a preceding taxation year; Repayment under the Canada Disability Savings Act (z) the total of all amounts each of which is an amount paid in the taxation year as a repayment, under or because of the Canada Disability Savings Act or a designated provincial program as defined in subsection 146.4(1), of an amount that was included because of section 146.4 in computing the taxpayer’s income for the taxation year or a preceding taxation year; and Tax informant program (z.1) the total of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of paragraph 56(1)(z.4), in computing the taxpayer’s income for the year or a preceding taxation year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 60; 1994, c. 7, Sch. II, s. 34, Sch. VII, s. 2, Sch. VIII, s. 20, c. 21, s. 26; 1996, c. 11, s. 99, c. 21, s. 13, c. 23, ss. 172.1, 187; 1997, c. 25, s. 10; 1998, c. 19, s. 99; 1999, c. 22, s. 16; 2000, c. 12, s. 142, c. 19, s. 7; 2001, c. 17, s. 41; 2002, c. 9, s. 25; 2003, c. 15, s. 71; 2004, c. 26, s. 20; 2006, c. 4, s. 174; 2007, c. 2, s. 7, c. 29, s. 4, c. 35, ss. 18, 105; 2009, c. 2, s. 14; 2010, c. 12, s. 5, c. 25, s. 10; 2011, c. 24, s. 11; 2012, c. 19, s. 278, c. 27, s. 27, c. 31, s. 12; 2013, c. 34, ss. 196, 426, c. 40, s. 26; 2014, c. 20, s. 3; 2016, c. 14, s. 66; 2018, c. 27, s. 34 2020, c. 12, s. 2 “42” 2021, c. 23, s. 8 2022, c. 19, s. 6 2023, c. 26, s. 11 2023, c. 26, s. 661 2024, c. 17, s. 13
Income Tax Act — I-3.3 60.001
60.001 [Repealed, 2013, c. 40, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 60.001; 2013, c. 40, s. 27
Income Tax Act — I-3.3 60.01
Eligible amount 60.01 For the purpose of paragraph 60(j), the amount, if any, by which (a) the amount of any payment received by a taxpayer in a taxation year out of or under a foreign retirement arrangement and included in computing the taxpayer’s income because of clause 56(1)(a)(i)(C.1) (other than any portion thereof that is included in respect of the taxpayer for the year under subparagraph 60(j(i) or that is part of a series of periodic payments) exceeds (b) the portion, if any, of the payment included under paragraph 60.01(a) that can reasonably be considered to derive from contributions to the foreign retirement arrangement made by a person other than the taxpayer or the taxpayer’s spouse or common-law partner or former spouse or common-law partner, is an eligible amount in respect of the taxpayer for the year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 7, Sch. II, s. 35, Sch. VIII, s. 21; 2000, c. 12, s. 142; 2001, c. 17, s. 239(F)
Income Tax Act — I-3.3 60.011
h respect to a taxpayer would, if this Act were read without reference to this subsection, not be considered to have been paid by or on behalf of the taxpayer, the amount is deemed to have been paid on behalf of the taxpayer where (i) it is paid (A) by the estate of a deceased individual who was, immediately before death, (I) a spouse or common-law partner of the taxpayer, or (II) a parent or grandparent of the taxpayer on whom the taxpayer was dependent for support, or (B) by the trust that is the annuitant under the qualifying trust annuity, and (ii) it would, if it had been paid by the taxpayer, be deductible under paragraph 60(l) in computing the taxpayer’s income for a taxation year and the taxpayer elects, in the taxpayer’s return of income under this Part for that taxation year, to have this paragraph apply to the amount. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2013, c. 34, s. 197
Income Tax Act — I-3.3 60.02
a preceding taxation year. Application of subsections (4) and (5) (3) Subsections (4) and (5) do not apply unless (a) a taxpayer who was the annuitant under a registered retirement savings plan or a registered retirement income fund or was a member of a registered pension plan died after 2007 and before 2011; (b) the taxpayer was, immediately before the taxpayer’s death, the parent or grandparent of an eligible individual; (c) transitional eligible proceeds were received from the plan or fund by (i) an eligible individual in respect of the taxpayer, (ii) a person who was the spouse or common-law partner of the taxpayer immediately before the taxpayer’s death, or (iii) a person who is a beneficiary of the taxpayer’s estate or who directly received transitional eligible proceeds as a consequence of the death of the taxpayer; and (d) the transitional eligible proceeds were included in computing the income of a person for a taxation year. Transitional rule (4) There may be deducted in computing the income of a taxpayer described in paragraph (3)(c) for a taxation year an amount approved by the Minister that does not exceed the lesser of (a) the total specified RDSP payments made by the taxpayer before 2012, and (b) the amount of transitional eligible proceeds included in computing the taxpayer’s income for the year. Transitional rule — deceased taxpayer (5) There may be deducted in computing the income of a taxpayer for the taxation year in which the taxpayer died an amount approved by the Minister that does not exceed the lesser of (a) the total specified RDSP payments made before 2012 by an individual described in subparagraph (3)(c)(iii), and (b) the amount by which the total of all amounts that were included in computing the taxpayer’s income for the year under subsection 146(8.8) or 146.3(6) exceeds the total of all amounts, if any, that were deducted in computing the taxpayer’s income for the year under subsection 146(8.92) or 146.3(6.3). Limitation (6) The total amounts that may be deducted under subsections (4) and (5) in respect of transitional eligible proceeds received in respect of the death of a taxpayer shall not exceed the total transitional eligible proceeds received in respect of the deceased taxpayer. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 35, s. 5; 2010, c. 25, s. 11; 2011, c. 24, s. 12; 2012, c. 31, s. 13 2021, c. 23, s. 9
Income Tax Act — I-3.3
eligible individual means a child or grandchild of a deceased annuitant under a registered retirement savings plan or a registered retirement income fund, or of a deceased member of a pooled registered pension plan, a registered pension plan or a specified pension plan, who was financially dependent on the deceased for support, at the time of the deceased’s death, by reason of mental or physical infirmity. ( particulier admissible )
Income Tax Act — I-3.3 (a)
eligible proceeds means an amount (other than an amount that was deducted under paragraph 60(l) in computing the eligible individual’s income) received by an eligible individual as a consequence of the death after March 3, 2010 of a parent or grandparent of the eligible individual that is (a) a refund of premiums (as defined in subsection 146(1)); (b) an eligible amount under subsection 146.3(6.11); or (c) a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan. ( produit admissible )
Income Tax Act — I-3.3 (a)
specified RDSP payment in respect of an eligible individual means a payment that (a) is made to a registered disability savings plan under which the eligible individual is the beneficiary; (b) complies with the conditions set out in paragraphs 146.4(4)(f) to (h); (c) is made after June 2011; (d) has been designated in prescribed form for a taxation year by the holder of the plan and the eligible individual at the time that the payment is made; and (e) if the eligible individual is not a DTC-eligible individual (as defined in subsection 146.4(1)), is made not later than the end of the fourth taxation year following the first taxation year throughout which the beneficiary is not a DTC-eligible individual. ( paiement de REEI déterminé )
Income Tax Act — I-3.3 (a)
transitional eligible proceeds of a taxpayer means (a) any amount (other than an amount that is eligible proceeds or an amount that was deducted under paragraph 60(l) in computing the taxpayer’s income) that is received by the taxpayer as a consequence of the death of an individual after 2007 and before 2011 out of or under (i) a registered retirement savings plan or registered retirement income fund, or (ii) a registered pension plan (other than an amount that is received as part of a series of periodic payments or that relates to an actuarial surplus); or (b) an amount withdrawn from the taxpayer’s registered retirement savings plan or a registered retirement income fund (in this subsection referred to as the “RRSP withdrawal”) if (i) the taxpayer previously deducted an amount under paragraph 60(l) in respect of an amount that would be described by paragraph (a) if it were read without reference to “other than an amount that is eligible proceeds or an amount that was deducted under paragraph 60(l) in computing the taxpayer’s income”, (ii) the RRSP withdrawal is included in computing the taxpayer’s income for the year of the withdrawal, and (iii) the RRSP withdrawal does not exceed the amount deducted under subparagraph (i). ( produit admissible transitoire )
Income Tax Act — I-3.3 60.022
purposes of this section, (a) money purchase provision has the same meaning as in subsection 147.1(1); (b) retirement benefits has the same meaning as in subsection 8500(1) of the Income Tax Regulations ; (c) the minimum amount for an account of a taxpayer under a money purchase provision of a registered pension plan is the amount determined under subsection 8506(5) of the Income Tax Regulations ; and (d) the minimum amount for an account of a taxpayer under a PRPP is the amount that would be the minimum amount for the calendar year under subsection 8506(5) of the Income Tax Regulations if the taxpayer’s account were an account under a money purchase provision of a registered pension plan. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2015, c. 36, s. 2