GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (d)
(d) that has, upon application by the taxpayer to the Minister of the Environment, been accepted by that Minister as property the primary use of which is to be the preventing, reducing or eliminating of air pollution in a manner referred to in paragraph (c),
Income Tax Regulations — Income Tax Regulations
and for the purposes of paragraphs (a) to (d),
Income Tax Regulations — (e)
(e) where a corporation (in this paragraph referred to as the “predecessor corporation”) has, as a result of an amalgamation within the meaning assigned by subsection 87(1) of the Act, merged at any time after 1973 with one or more other corporations to form one corporate entity (in this paragraph referred to as the “new corporation”), the new corporation shall be deemed to be the same corporation as, and a continuation of, the predecessor corporation;
Income Tax Regulations — (f)
(f) where a corporation (in this paragraph referred to as the “subsidiary”) has been wound up at any time after 1973 in circumstances to which subsection 88(1) of the Act applies, the parent (within the meaning assigned by that subsection) shall be deemed to be the same corporation as, and a continuation of, the subsidiary; and
Income Tax Regulations — (g)
(g) this class shall be read without reference to paragraph (a) where paragraph (e) or (f) applies to the taxpayer and the property was acquired before 1992.
Income Tax Regulations — (a)
(a) was acquired by the taxpayer (i) before 1988, or (ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (B) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (C) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on June 18, 1987,
Income Tax Regulations — (ii)
(ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (B) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (C) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on June 18, 1987,
Income Tax Regulations — (C)
(C) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on June 18, 1987,
Income Tax Regulations — (b)
(b) was acquired by the taxpayer principally for the purpose of gaining or producing income from one or more mines operated by the taxpayer and situated in Canada and each of which (i) came into production in reasonable commercial quantities after November 7, 1969, or (ii) was the subject of a major expansion after November 7, 1969 (A) whereby the greatest designed capacity, measured in weight of input of ore, of the mill that processed the ore from the mine was not less than 25% greater in the year following the expansion than it was in the year preceding the expansion, or (B) where in the one year period preceding the expansion (I) the Minister, in consultation with the Minister of Natural Resources, determines that the greatest designed capacity of the mine, measured in weight of output of ore, immediately after the expansion was not less than 25% greater than the greatest designed capacity of the mine immediately before the expansion, and (II) either 1 no mill processed the ore from the mine at any time, or 2 the mill that processed the ore from the mine processed other ore,
Income Tax Regulations — (i)
(i) came into production in reasonable commercial quantities after November 7, 1969, or
Income Tax Regulations — (ii)
(ii) was the subject of a major expansion after November 7, 1969 (A) whereby the greatest designed capacity, measured in weight of input of ore, of the mill that processed the ore from the mine was not less than 25% greater in the year following the expansion than it was in the year preceding the expansion, or (B) where in the one year period preceding the expansion (I) the Minister, in consultation with the Minister of Natural Resources, determines that the greatest designed capacity of the mine, measured in weight of output of ore, immediately after the expansion was not less than 25% greater than the greatest designed capacity of the mine immediately before the expansion, and (II) either 1 no mill processed the ore from the mine at any time, or 2 the mill that processed the ore from the mine processed other ore,
Income Tax Regulations — (A)
(A) whereby the greatest designed capacity, measured in weight of input of ore, of the mill that processed the ore from the mine was not less than 25% greater in the year following the expansion than it was in the year preceding the expansion, or
Income Tax Regulations — (B)
(B) where in the one year period preceding the expansion (I) the Minister, in consultation with the Minister of Natural Resources, determines that the greatest designed capacity of the mine, measured in weight of output of ore, immediately after the expansion was not less than 25% greater than the greatest designed capacity of the mine immediately before the expansion, and (II) either 1 no mill processed the ore from the mine at any time, or 2 the mill that processed the ore from the mine processed other ore,
Income Tax Regulations — (I)
(I) the Minister, in consultation with the Minister of Natural Resources, determines that the greatest designed capacity of the mine, measured in weight of output of ore, immediately after the expansion was not less than 25% greater than the greatest designed capacity of the mine immediately before the expansion, and
Income Tax Regulations — (II)
(II) either 1 no mill processed the ore from the mine at any time, or 2 the mill that processed the ore from the mine processed other ore,
Income Tax Regulations — 1
1 no mill processed the ore from the mine at any time, or
Income Tax Regulations — 2
2 the mill that processed the ore from the mine processed other ore,
Income Tax Regulations — (c)
(c) was acquired by the taxpayer (i) after November 7, 1969, (ii) before the coming into production of the mine or the completion of the expansion of the mine referred to in subparagraph (b)(i) or (ii), as the case may be, and (iii) in the case of a mine that was the subject of a major expansion described in subparagraph (b)(ii), in the course of and principally for the purposes of the expansion,
Income Tax Regulations — (ii)
(ii) before the coming into production of the mine or the completion of the expansion of the mine referred to in subparagraph (b)(i) or (ii), as the case may be, and
Income Tax Regulations — (iii)
(iii) in the case of a mine that was the subject of a major expansion described in subparagraph (b)(ii), in the course of and principally for the purposes of the expansion,
Income Tax Regulations — (d)
(d) had not, before it was acquired by the taxpayer, been used for any purpose whatever by any person with whom the taxpayer was not dealing at arm’s length, and
Income Tax Regulations — (e)
(e) is any of the following, namely, (i) property that was acquired before the mine came into production and that would, but for this class, be included in Class 10 by virtue of paragraph (g), (k), (l) or (r) of that class or would have been so included in that class if it had been acquired after the 1971 taxation year, (ii) property that was acquired before the mine came into production and that would, but for this class, be included in Class 10 by virtue of paragraph (m) of that class, or (iii) property that was acquired after the mine came into production and that would, but for this class, be included in Class 10 by virtue of paragraph (g), (k), (l) or (r) of that class,
Income Tax Regulations — (i)
(i) property that was acquired before the mine came into production and that would, but for this class, be included in Class 10 by virtue of paragraph (g), (k), (l) or (r) of that class or would have been so included in that class if it had been acquired after the 1971 taxation year,
Income Tax Regulations — (ii)
(ii) property that was acquired before the mine came into production and that would, but for this class, be included in Class 10 by virtue of paragraph (m) of that class, or
Income Tax Regulations — (iii)
(iii) property that was acquired after the mine came into production and that would, but for this class, be included in Class 10 by virtue of paragraph (g), (k), (l) or (r) of that class,
Income Tax Regulations — Income Tax Regulations
or that would be described in paragraphs (b) to (e) if in those paragraphs each reference to a “mine” were read as a reference to a “mine that is a location in a bituminous sands deposit, oil sands deposit or oil shale deposit from which material is extracted”, and each reference to “after November 7, 1969” were read as “before November 8, 1969”.
Income Tax Regulations — (a)
(a) that is property manufactured by the taxpayer, the manufacture of which was completed by him after May 8, 1972, or other property acquired by the taxpayer after May 8, 1972, (i) to be used directly or indirectly by him in Canada primarily in the manufacturing or processing of goods for sale or lease, or (ii) to be leased, in the ordinary course of carrying on a business in Canada of the taxpayer, to a lessee who can reasonably be expected to use, directly or indirectly, the property in Canada primarily in Canadian field processing carried on by the lessee or in the manufacturing or processing by the lessee of goods for sale or lease, if the taxpayer is a corporation whose principal business is (A) leasing property, (B) manufacturing property that it sells or leases, (C) the lending of money, (D) the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, or (E) selling or servicing a type of property that it also leases, or any combination thereof, unless use of the property by the lessee commenced before May 9, 1972;
Income Tax Regulations — (i)
(i) to be used directly or indirectly by him in Canada primarily in the manufacturing or processing of goods for sale or lease, or
Income Tax Regulations — (ii)
(ii) to be leased, in the ordinary course of carrying on a business in Canada of the taxpayer, to a lessee who can reasonably be expected to use, directly or indirectly, the property in Canada primarily in Canadian field processing carried on by the lessee or in the manufacturing or processing by the lessee of goods for sale or lease, if the taxpayer is a corporation whose principal business is (A) leasing property, (B) manufacturing property that it sells or leases, (C) the lending of money, (D) the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, or (E) selling or servicing a type of property that it also leases,
Income Tax Regulations — (B)
(B) manufacturing property that it sells or leases,
Income Tax Regulations — (D)
(D) the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, or
Income Tax Regulations — (E)
(E) selling or servicing a type of property that it also leases,
Income Tax Regulations — Income Tax Regulations
or any combination thereof, unless use of the property by the lessee commenced before May 9, 1972;
Income Tax Regulations — (b)
(b) that is (i) property that, but for this class, would be included in Class 8, except railway rolling stock or a property described in paragraph (j) of Class 8, (ii) an oil or water storage tank, (iii) a powered industrial lift truck, (iv) electrical generating equipment described in Class 9, (v) property that is described in paragraph (b) or (f) of Class 10, or (vi) property that would be described in paragraph (f) of Class 10 if the portion of that paragraph before subparagraph (i) read as follows: “(f) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after March 18, 2007 and before January 28, 2009, but not including property that is principally or is used principally as”; and
Income Tax Regulations — (i)
(i) property that, but for this class, would be included in Class 8, except railway rolling stock or a property described in paragraph (j) of Class 8,
Income Tax Regulations — (iv)
(iv) electrical generating equipment described in Class 9,
Income Tax Regulations — (v)
(v) property that is described in paragraph (b) or (f) of Class 10, or
Income Tax Regulations — (vi)
(vi) property that would be described in paragraph (f) of Class 10 if the portion of that paragraph before subparagraph (i) read as follows: “(f) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after March 18, 2007 and before January 28, 2009, but not including property that is principally or is used principally as”; and
Income Tax Regulations — “(f)
“(f) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after March 18, 2007 and before January 28, 2009, but not including property that is principally or is used principally as”; and
Income Tax Regulations — (c)
(c) that is property acquired by the taxpayer (i) before 1988, (ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (B) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (C) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on June 18, 1987, or (iii) after March 18, 2007 and before 2016 if the property is machinery, or equipment, (A) that would be described in paragraph (a) if subparagraph (a)(ii) were read without reference to “in Canadian field processing carried on by the lessee or,”, and (B) that is described in any of subparagraphs (b)(i) to (iii) and (vi).
Income Tax Regulations — (ii)
(ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (B) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (C) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on June 18, 1987, or
Income Tax Regulations — (C)
(C) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on June 18, 1987, or
Income Tax Regulations — (iii)
(iii) after March 18, 2007 and before 2016 if the property is machinery, or equipment, (A) that would be described in paragraph (a) if subparagraph (a)(ii) were read without reference to “in Canadian field processing carried on by the lessee or,”, and (B) that is described in any of subparagraphs (b)(i) to (iii) and (vi).
Income Tax Regulations — (A)
(A) that would be described in paragraph (a) if subparagraph (a)(ii) were read without reference to “in Canadian field processing carried on by the lessee or,”, and
Income Tax Regulations — (B)
(B) that is described in any of subparagraphs (b)(i) to (iii) and (vi).
Income Tax Regulations — (a)
Property of a taxpayer that is (a) an unmanned telecommunication spacecraft that was designed to orbit above the earth and that was acquired by the taxpayer (i) before 1988, or (ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (B) that was under construction by or on behalf of the taxpayer on June 18, 1987; or (b) equipment used for the purpose of effecting an interface between a cable or satellite distribution system (other than a satellite radio distribution system) and electronic products used by consumers of that system if the equipment (i) is designed primarily (A) to augment the channel capacity of a television receiver, or (B) to decode pay television or other signals provided on a discretionary basis, (ii) is acquired by the taxpayer after March 4, 2010, and (iii) has not been used or acquired for use for any purpose by any taxpayer before March 5, 2010. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 20; 2010, c. 25, s. 89
Income Tax Regulations — (a)
(a) an unmanned telecommunication spacecraft that was designed to orbit above the earth and that was acquired by the taxpayer (i) before 1988, or (ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (B) that was under construction by or on behalf of the taxpayer on June 18, 1987; or
Income Tax Regulations — (ii)
(ii) before 1990 (A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, or (B) that was under construction by or on behalf of the taxpayer on June 18, 1987; or
Income Tax Regulations — (B)
(B) that was under construction by or on behalf of the taxpayer on June 18, 1987; or
Income Tax Regulations — (b)
(b) equipment used for the purpose of effecting an interface between a cable or satellite distribution system (other than a satellite radio distribution system) and electronic products used by consumers of that system if the equipment (i) is designed primarily (A) to augment the channel capacity of a television receiver, or (B) to decode pay television or other signals provided on a discretionary basis, (ii) is acquired by the taxpayer after March 4, 2010, and (iii) has not been used or acquired for use for any purpose by any taxpayer before March 5, 2010.
Income Tax Regulations — (i)
(i) is designed primarily (A) to augment the channel capacity of a television receiver, or (B) to decode pay television or other signals provided on a discretionary basis,
Income Tax Regulations — (A)
(A) to augment the channel capacity of a television receiver, or
Income Tax Regulations — (B)
(B) to decode pay television or other signals provided on a discretionary basis,
Income Tax Regulations — (ii)
(ii) is acquired by the taxpayer after March 4, 2010, and
Income Tax Regulations — (iii)
(iii) has not been used or acquired for use for any purpose by any taxpayer before March 5, 2010.
Income Tax Regulations — (a)
Property that is a multiple-unit residential building in Canada that would otherwise be included in Class 3 or Class 6 and in respect of which (a) a certificate has been issued by Canada Mortgage and Housing Corporation certifying (i) in respect of a building that would otherwise be included in Class 3, that the installation of footings or any other base support of the building was commenced (A) after November 18, 1974 and before 1980, or (B) after October 28, 1980 and before 1982, as the case may be, and (ii) in respect of a building that would otherwise be included in Class 6, that the installation of footings or any other base support of the building was commenced after December 31, 1977 and before 1979, and that, according to plans and specifications for the building, not less than 80 per cent of the floor space will be used in providing self-contained domestic establishments and related parking, recreation, service and storage areas, (b) not more than 20 per cent of the floor space is used for any purpose other than the purposes referred to in paragraph (a), (c) the certificate referred to in paragraph (a) was issued on or before the later of (i) December 31, 1981, and (ii) the day that is 18 months after the day on which the installation of footings or other base support of the building was commenced, and (d) the construction of the building proceeds, after 1982, without undue delay, taking into consideration acts of God, labour disputes, fire, accidents or unusual delay by common carriers or suppliers of materials or equipment, and that was acquired by the taxpayer (e) before June 18, 1987, or (f) after June 17, 1987 pursuant to (i) an obligation in writing entered into by the taxpayer before June 18, 1987, or (ii) the terms of a prospectus, preliminary prospectus, registration statement, offering memorandum or notice required to be filed with a public authority in Canada and filed before June 18, 1987 with that public authority. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-146, s. 3; SOR/79-426, s. 9; SOR/81-244, s. 3; SOR/82-1070, s. 1; SOR/90-22, s. 21
Income Tax Regulations — (a)
(a) a certificate has been issued by Canada Mortgage and Housing Corporation certifying (i) in respect of a building that would otherwise be included in Class 3, that the installation of footings or any other base support of the building was commenced (A) after November 18, 1974 and before 1980, or (B) after October 28, 1980 and before 1982, as the case may be, and (ii) in respect of a building that would otherwise be included in Class 6, that the installation of footings or any other base support of the building was commenced after December 31, 1977 and before 1979, and that, according to plans and specifications for the building, not less than 80 per cent of the floor space will be used in providing self-contained domestic establishments and related parking, recreation, service and storage areas,
Income Tax Regulations — (i)
(i) in respect of a building that would otherwise be included in Class 3, that the installation of footings or any other base support of the building was commenced (A) after November 18, 1974 and before 1980, or (B) after October 28, 1980 and before 1982, as the case may be, and
Income Tax Regulations — (A)
(A) after November 18, 1974 and before 1980, or
Income Tax Regulations — (B)
(B) after October 28, 1980 and before 1982,
Income Tax Regulations — (ii)
(ii) in respect of a building that would otherwise be included in Class 6, that the installation of footings or any other base support of the building was commenced after December 31, 1977 and before 1979,
Income Tax Regulations — Income Tax Regulations
and that, according to plans and specifications for the building, not less than 80 per cent of the floor space will be used in providing self-contained domestic establishments and related parking, recreation, service and storage areas,
Income Tax Regulations — (b)
(b) not more than 20 per cent of the floor space is used for any purpose other than the purposes referred to in paragraph (a),
Income Tax Regulations — (c)
(c) the certificate referred to in paragraph (a) was issued on or before the later of (i) December 31, 1981, and (ii) the day that is 18 months after the day on which the installation of footings or other base support of the building was commenced, and
Income Tax Regulations — (ii)
(ii) the day that is 18 months after the day on which the installation of footings or other base support of the building was commenced, and
Income Tax Regulations — (d)
(d) the construction of the building proceeds, after 1982, without undue delay, taking into consideration acts of God, labour disputes, fire, accidents or unusual delay by common carriers or suppliers of materials or equipment,
Income Tax Regulations — (f)
(f) after June 17, 1987 pursuant to (i) an obligation in writing entered into by the taxpayer before June 18, 1987, or (ii) the terms of a prospectus, preliminary prospectus, registration statement, offering memorandum or notice required to be filed with a public authority in Canada and filed before June 18, 1987 with that public authority.
Income Tax Regulations — (i)
(i) an obligation in writing entered into by the taxpayer before June 18, 1987, or