GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — 1100A
1100A (1) [Repealed, SOR/88-165, s. 6] (2) Any election under subparagraph 13(21)(f)(vi) of the Act in respect of property of a prescribed class acquired by a corporation for the purpose of gaining or producing income from a mine shall be made by filing with the Minister, not later than the day on or before which the corporation is required to file a return of income pursuant to section 150 of the Act for its taxation year in which the exempt period in respect of the mine ended, one of the following documents in duplicate: (a) where the directors of the corporation are legally entitled to administer the affairs of the corporation, a certified copy of their resolution authorizing the election to be made in respect of that class; and (b) where the directors of the corporation are not legally entitled to administer the affairs of the corporation, a certified copy of the authorization of the making of the election in respect of that class by the person or persons legally entitled to administer the affairs of the corporation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-377, s. 7; SOR/78-493, s. 1(F); SOR/79-426, s. 1; SOR/88-165, s. 6; SOR/94-686, s. 79(F)
Income Tax Regulations — 1101
6, s. 2; SOR/79-670, s. 1; SOR/80-618, s. 1; SOR/81-244, s. 1; SOR/82-265, s. 2; SOR/84-454, s. 2; SOR/84-948, s. 6; SOR/86-156, s. 1; SOR/88-392, s. 2; SOR/89-27, s. 2; SOR/90-22, s. 2; SOR/90-257, s. 2; SOR/91-196, s. 2; SOR/91-673, s. 2; SOR/94-140, s. 3; SOR/94-170, s. 2; SOR/94-686, ss. 58(F), 78(F), 79(F); SOR/98-97, s. 1; SOR/2000-248, s. 3; SOR/2005-126, s. 2; SOR/2005-371, s. 2; SOR/2005-414, s. 2; SOR/2006-117, s. 2; SOR/2009-115, ss. 2, 13; SOR/2009-126, s. 2; SOR/2010-93, s. 13(F); SOR/2011-9, s. 2; 2013, c. 34, s. 384, c. 40, 101; SOR/2015-117, s. 2 2026, c. 3, s. 104
Income Tax Regulations — 1102
pply to that cost. (26) For the purpose of the definition zero-emission vehicle in subsection 248(1) of the Act, (a) it is a prescribed condition that the motor vehicle has a battery capacity of at least 7 kWh; and (b) the federal purchase incentive announced on March 19, 2019 is a prescribed program. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-377, s. 8; SOR/78-502, s. 1; SOR/78-949, s. 1; SOR/79-670, s. 2; SOR/83-340, s. 2; SOR/84-948, s. 7; SOR/86-1092, s. 5(F); SOR/88-392, s. 3; SOR/90-22, s. 3; SOR/94-140, s. 4; SOR/94-686, ss. 10(F), 49(F), 58(F), 66(F), 78(F), 79(F), 81(F); SOR/97-377, s. 2; SOR/99-179, s. 2; SOR/2000-327, s. 1; SOR/2006-117, s. 3; SOR/2009-115, ss. 3, 13; SOR/2009-126, s. 3; SOR/2011-9, s. 3; SOR/2011-195, s. 5(F); 2013, c. 33, s. 35, c. 40, 102 2019, c. 29, s. 53 2021, c. 23, s. 85 2022, c. 10, s. 35 2026, c. 3, s. 105
Income Tax Regulations — (a)
cost to the taxpayer of an automobile means, except as provided in subsections (12) and (13), (a) except in any case coming under paragraph (b) or (c), the capital cost to the taxpayer of the automobile, (b) except in any case coming under paragraph (c), where the automobile was acquired by a person (in this section referred to as the “original owner”) after June 13, 1963, and has, by one or more transactions between persons not dealing at arm’s length, become vested in the taxpayer, the greater of (i) the actual cost to the taxpayer, and (ii) the actual cost to the original owner, and (c) where the automobile was acquired by the taxpayer outside Canada for use in connection with a permanent establishment, as defined for the purposes of Part IV or Part XXVI, outside Canada, the lesser of (i) the actual cost to the taxpayer, and (ii) the amount that such an automobile would ordinarily cost the taxpayer if he purchased it from a dealer in automobiles in Canada for use in Canada; ( coût pour le contribuable )
Income Tax Regulations — (a)
initial transportation charges in respect of an automobile means the costs incurred by a dealer in automobiles for transporting the automobile (before it had been used for any purpose whatever) from, (a) in the case of an automobile manufactured in Canada, the manufacturer’s plant, and (b) in any other case, the place in Canada, if any, at which the automobile was received or stored by a wholesale distributor, to the dealer’s place of business; ( frais de transport initiaux )
Income Tax Regulations — (a)
passenger automobile means a vehicle, other than an ambulance or hearse, that was designed to carry not more than nine persons, and that is (a) an automobile designed primarily for carrying persons on highways and streets, except an automobile that (i) is designed to accommodate and is equipped with auxiliary folding seats installed between the front and the rear seats, (ii) was acquired by a person carrying on the business of operating a taxi or automobile rental service, or arranging and managing funerals, for use in such business, and (iii) is not a vehicle described in paragraph (b), or (b) a station wagon or substantially similar vehicle; ( automobile à voyageurs )
Income Tax Regulations — Income Tax Regulations
retail sales tax in respect of an automobile means the aggregate of municipal and provincial retail sales taxes payable in respect of the purchase of the automobile by the taxpayer. ( taxe de vente ou détail )
Income Tax Regulations — 1103
er on or before its filing-due date for the taxation year in which a property is acquired, elect not to include the property in any of Classes 54 to 56 in Schedule II, as the case may be. Election Rules (3) To be effective in respect of a taxation year, an election under this section must be made not later than the last day on which the taxpayer may file a return of his income for the taxation year in accordance with section 150 of the Act. (4) An election under paragraph 1102(8)(d) or (9)(d) or this section shall be effective from the first day of the taxation year in respect of which the election is made and shall continue to be effective for all subsequent taxation years. (5) An election under subsection (1) or (2) shall be made by sending a letter to that effect by registered mail to the Tax Centre at which the taxpayer customarily files the returns required by section 150 of the Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-377, s. 9; SOR/82-265, s. 3; SOR/83-340, s. 3; SOR/90-22, s. 4; SOR/91-196, s. 3; SOR/91-673, s. 3; SOR/94-170, s. 3; SOR/97-377, s. 3; SOR/2005-371, s. 3; SOR/2007-116, s. 2 2019, c. 29, s. 54 2021, c. 23, s. 86
Income Tax Regulations — 1104
; SOR/78-948, ss. 2, 3; SOR/79-426, s. 3; SOR/79-670, s. 3; SOR/80-418, s. 1; SOR/80-618, s. 2(F); SOR/80-926, s. 1; SOR/80-935, s. 1; SOR/80-942, s. 2; SOR/81-974, s. 1; SOR/81-1026, s. 1; SOR/82-265, s. 4; SOR/83-855, s. 1; SOR/84-265, s. 1; SOR/85-174, s. 2; SOR/86-254, s. 2; SOR/86-1092, s. 6(F); SOR/89-27, s. 3; SOR/90-22, s. 5; SOR/91-79, s. 1; SOR/94-169, s. 2; SOR/94-686, ss. 11(F), 62, 81(F); SOR/95-244, s. 2; SOR/96-200, s. 1; SOR/96-451, s. 1; SOR/97-377, s. 4; SOR/98-97, s. 2; SOR/99-179, s. 3; SOR/2000-327, s. 2; SOR/2001-295, s. 2(E); SOR/2005-371, s. 4; SOR/2005-414, s. 3; SOR/2005-415, s. 1; SOR/2006-117, s. 4; SOR/2006-249, s. 1; SOR/2007-19, s. 2; SOR/2009-115, s. 4; SOR/2009-126, s. 4; 2010, c. 25, s. 76; SOR/2010-93, s. 14; 2011, c. 24, s. 79; SOR/2011-9, s. 4; SOR/2011-195, s. 6(F); 2012, c. 31, s. 61; 2013, c. 40, s. 103; 2014, c. 39, s. 85; SOR/2015-117, s. 3; 2017, c. 33, s. 91 2019, c. 29, s. 55 2021, c. 23, s. 87 2022, c. 10, s. 36 2022, c. 10, s. 37 2022, c. 10, s. 38 2026, c. 3, s. 106
Income Tax Regulations — Income Tax Regulations
end of the taxation year shall be deemed to be a reference to the end of the fiscal period of the business; ( la fin de l’année d’imposition )
Income Tax Regulations — Income Tax Regulations
taxation year shall be deemed to be a reference to the fiscal period of the business. ( l’année d’imposition )
Income Tax Regulations — Income Tax Regulations
bitumen development phase of a taxpayer’s oil sands project means a development phase that expands the oil sands project’s capacity to extract and initially process tar sands to produce bitumen or a similar product; ( phase de mise en valeur du bitume )
Income Tax Regulations — (a)
certified feature film means a motion picture film certified by the Minister of Communications to be a film of not less than 75 minutes running time in respect of which all photography or art work specifically required for the production thereof and all film editing therefor were commenced after November 18, 1974, and either the film was completed before May 26, 1976, or the photography or art work was commenced before May 26, 1976, and certified by him to be (a) a film the production of which is contemplated in a coproduction agreement entered into between Canada and another country, or (b) a film in respect of which (i) the person who performed the duties of producer was a Canadian, (ii) no fewer than 2/3 in number of all the persons each of whom (A) was a person who performed the duties of director, screenwriter, music composer, art director, picture editor or director of photography, or (B) was the individual in respect of whose services as an actor or actress in respect of the film the highest remuneration or the second highest remuneration was paid or payable, were Canadians, (iii) not less than 75 per cent of the aggregate of the remuneration paid or payable to persons for services provided in respect of the film (other than remuneration paid or payable to or in respect of the persons referred to in subparagraphs (i) and (ii) or remuneration paid or payable for processing and final preparation of the film) was paid or payable to Canadians, (iv) not less than 75 per cent of the aggregate of costs incurred for processing and final preparation of the film including laboratory work, sound recording, sound editing and picture editing (other than remuneration paid or payable to or in respect of persons referred to in subparagraphs (i), (ii) and (iii)), was incurred in respect of services rendered in Canada, and (v) the copyright protecting its use in Canada is beneficially owned (A) by a person who is either a Canadian or a corporation incorporated under the laws of Canada or a province, or (B) jointly or otherwise by two or more persons described in clause (A), other than a film (c) acquired after the day that is the earlier of (i) the day of its first commercial use, and (ii) 12 months after the day the principal photography thereof is completed, or (d) in respect of which certification under this definition has been revoked by the Minister of Communications as provided in paragraph (10)(b); ( long métrage portant visa )
Income Tax Regulations — (a)
payment or part payment thereof, a bond, debenture, bill, note, mortgage or similar obligation in respect of which an amount is not due until a time that is more than four years after the end of the taxation year in which the taxpayer acquired the film or tape, (f) acquired from a non-resident, or (g) in respect of which certification under this definition has been revoked by the Minister of Communications as provided in paragraph (10)(b), and, for the purposes of the application of this definition, (h) in respect of a film or tape acquired in 1987, other than a film or tape in respect of which paragraph (i) applies, the reference in this definition to “commenced before the end of the particular taxation year or was completed no later than 60 days after the end of that year” shall be read as a reference to “commenced before the end of 1987 or was completed before July, 1988”; and (i) in respect of a film or tape acquired in 1987 or 1988 that is included in paragraph (n) of Class 12 in Schedule II and that is part of a series of films or tapes that includes another property included in that paragraph, the reference in this definition to “commenced before the end of the particular taxation year or was completed no later than 60 days after the end of that year” shall be read as a reference to “completed before 1989”; ( production portant visa )
Income Tax Regulations — Income Tax Regulations
certified short production [Repealed, SOR/86-254, s. 2]
Income Tax Regulations — Income Tax Regulations
completion of a specified development phase of a taxpayer’s oil sands project means the first attainment of a level of average output, attributable to the specified development phase and measured over a sixty day period, equal to at least 60% of the planned level of average daily output (as determined in paragraph (b) of the definition specified development phase ) in respect of that phase; ( achèvement )
Income Tax Regulations — Income Tax Regulations
computer software includes systems software and a right or licence to use computer software; ( logiciel )
Income Tax Regulations — (a)
data network infrastructure equipment means network infrastructure equipment that controls, transfers, modulates or directs data, and that operates in support of telecommunications applications such as e-mail, instant messaging, audio- and video-over-Internet Protocol or Web browsing, Web searching and Web hosting, including data switches, multiplexers, routers, remote access servers, hubs, domain name servers, and modems, but does not include (a) network equipment (other than radio network equipment) that operates in support of telecommunications applications, if the bandwidth made available by that equipment to a single end-user of the network is 64 kilobits per second or less in either direction, (b) radio network equipment that operates in support of wireless telecommunications applications unless the equipment supports digital transmission on a radio channel, (c) network equipment that operates in support of broadcast telecommunications applications and that is unidirectional, (d) network equipment that is end-user equipment, including telephone sets, personal digital assistants and facsimile transmission devices, (e) equipment that is described in paragraph (f.2) or (v) of Class 10, or in any of Classes 45, 50 and 52, in Schedule II, (f) wires or cables, or similar property, and (g) structures; ( matériel d’infrastructure pour réseaux de données )
Income Tax Regulations — (a)
designated asset in respect of a development phase of a taxpayer’s oil sands project, means a property that is a building, a structure, machinery or equipment and is, or is an integral and substantial part of, (a) in the case of a bitumen development phase, (i) a crusher, (ii) a froth treatment plant, (iii) a primary separation unit, (iv) a steam generation plant, (v) a cogeneration plant, or (vi) a water treatment plant, or (b) in the case of an upgrading development phase, (i) a gasifier unit, (ii) a vacuum distillation unit, (iii) a hydrocracker unit, (iv) a hydrotreater unit, (v) a hydroprocessor unit, or (vi) a coker; ( bien désigné )
Income Tax Regulations — (a)
designated overburden removal cost of a taxpayer means any cost incurred by him in respect of clearing or removing overburden from a mine in Canada owned or operated by him where the cost (a) was incurred after November 16, 1978 and before 1988, (b) was incurred after the mine came into production in reasonable commercial quantities, (c) as of the end of the taxation year in which the cost was incurred, has not been deducted by the taxpayer in computing his income, and (d) is not deductible, in whole or in part, by the taxpayer in computing his income for a taxation year subsequent to the taxation year in which the cost was incurred, other than by virtue of paragraph 20(1)(a) of the Act; ( coût désigné d’enlèvement des terrains de couverture )
Income Tax Regulations — Income Tax Regulations
designated underground storage cost of a taxpayer means any cost incurred by him after December 11, 1979 in respect of developing a well, mine or other similar underground property for the storage in Canada of petroleum, natural gas or other related hydrocarbons; ( coût désigné de stockage souterrain )
Income Tax Regulations — Income Tax Regulations
development phase of a taxpayer’s oil sands project means the acquisition, construction, fabrication or installation of a group of assets, by or on behalf of the taxpayer, that may reasonably be considered to constitute a discrete expansion in the capacity of the oil sands project when complete (including, for greater certainty, the initiation of a new oil sands project); ( phase de mise en valeur )
Income Tax Regulations — Income Tax Regulations
eligible liquefaction building of a taxpayer, in respect of an eligible liquefaction facility of the taxpayer, means property (other than property that has been used or acquired for use for any purpose before it was acquired by the taxpayer or a residential building ) acquired by the taxpayer after February 19, 2015 and before 2025 that is included in Class 1 in Schedule II because of paragraph (q) of that Class and that is used as part of the eligible liquefaction facility; ( bâtiment de liquéfaction admissible )
Income Tax Regulations — (a)
eligible liquefaction equipment in respect of an eligible liquefaction facility of a taxpayer, means property of the taxpayer that is used in connection with the liquefaction of natural gas and that (a) is acquired by the taxpayer after February 19, 2015 and before 2025, (b) is included in Class 47 in Schedule II because of paragraph (b) of that Class, (c) has not been used or acquired for use for any purpose before it was acquired by the taxpayer, (d) is not excluded equipment, and (e) is used as part of the eligible liquefaction facility; ( matériel de liquéfaction admissible )
Income Tax Regulations — Income Tax Regulations
eligible liquefaction facility of a taxpayer means a self-contained system located in Canada — including buildings, structures and equipment — that is used or intended to be used by the taxpayer for the purpose of liquefying natural gas; ( installation de liquéfaction admissible )
Income Tax Regulations — (a)
eligible mine development property means a property acquired by a taxpayer after March 20, 2013 and before 2018 for the purpose of gaining or producing income (a) from a new mine or an expansion of a mine, if the property was acquired under a written agreement entered into by the taxpayer before March 21, 2013, (b) from a new mine, if (i) the construction of the new mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (ii) the engineering and design work for the construction of the new mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (c) from an expansion of a mine, if (i) the construction for the expansion of the mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (ii) the engineering and design work for the construction of the expansion of the mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities); ( bien admissible à l’aménagement d’une mine )
Income Tax Regulations — Income Tax Regulations
eligible non-residential building means a taxpayer’s building (other than a building that was used, or acquired for use, by any person or partnership before March 19, 2007) that is located in Canada, that is included in Class 1 in Schedule II and that is acquired by the taxpayer on or after March 19, 2007 to be used by the taxpayer, or a lessee of the taxpayer, for a non-residential use; ( bâtiment non résidentiel admissible )
Income Tax Regulations — (a)
excluded equipment means (a) pipelines (other than pipelines used to move natural gas, or its components that are extracted, within an eligible liquefaction facility during the liquefaction process or used to move liquefied natural gas), (b) equipment used exclusively to regasify liquefied natural gas, and (c) electrical generation equipment; ( matériel non admissible )
Income Tax Regulations — (a)
gas or oil well equipment includes (a) equipment, structures and pipelines, other than a well casing, acquired to be used in a gas or oil field in the production therefrom of natural gas or crude oil, and (b) a pipeline acquired to be used solely for transmitting gas to a natural gas processing plant, but does not include (c) equipment or structures acquired for the refining of oil or the processing of natural gas including the separation therefrom of liquid hydrocarbons, sulphur or other joint products or by-products, or (d) a pipeline for removal or for collection for immediate removal of natural gas or crude oil from a gas or oil field except a pipeline referred to in paragraph (b); ( matériel de puits de gaz ou de pétrole )
Income Tax Regulations — (a)
general-purpose electronic data processing equipment means electronic equipment that, in its operation, requires an internally stored computer program that (a) is executed by the equipment, (b) can be altered by the user of the equipment, (c) instructs the equipment to read and select, alter or store data from an external medium such as a card, disk or tape, and (d) depends upon the characteristics of the data being processed to determine the sequence of its execution; ( matériel électronique universel de traitement de l’information )
Income Tax Regulations — (a)
new purpose-built residential rental means a purpose-built residential rental that (a) was (i) built for use as a purpose-built residential rental if construction began after April 15, 2024 and before 2031, or (ii) previously a building, or part of a building, used as a commercial property that was substantially renovated for use as a purpose-built residential rental if the renovations began after April 15, 2024 and before 2031, and (b) becomes available for use before 2036; ( nouvel ensemble résidentiel construit spécialement pour la location )
Income Tax Regulations — Income Tax Regulations
oil sands project of a taxpayer means an undertaking by the taxpayer for the extraction of tar sands from a mineral resource owned by the taxpayer, which undertaking may include the processing of the tar sands to a stage that is not beyond the crude oil stage or its equivalent; ( projet de sables bitumineux )
Income Tax Regulations — Income Tax Regulations
oil sands property of a taxpayer means property acquired by the taxpayer for the purpose of earning income from an oil sands project of the taxpayer; ( bien de sables bitumineux )
Income Tax Regulations — Income Tax Regulations
ore includes ore from a mineral resource that has been processed to any stage that is prior to the prime metal stage or its equivalent; ( minerai )
Income Tax Regulations — (a)
preliminary work activity means activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of designated assets in respect of the taxpayer’s oil sands project including, without limiting the generality of the foregoing, the following activities: (a) obtaining permits or regulatory approvals, (b) performing design or engineering work, (c) conducting feasibility studies, (d) conducting environmental assessments, (e) clearing or excavating land, (f) building roads, and (g) entering into contracts; ( travaux préliminaires )