Income Tax Act — I-3.3 127
terly to Crown post 6678, thence continuing northwesterly to Crown post 6679, thence continuing northwesterly to Crown post 6680, thence continuing northwesterly to Crown post 6681, thence continuing northwesterly to Crown post 6632, thence continuing northwesterly to Crown post 6602, thence northerly to Crown post 8575; thence northerly to Crown post 6599, thence continuing northerly to Crown post 6600, thence northwesterly to the southwest angle of the Town of Mulgrave, thence along the westerly boundary of the Town of Mulgrave and a prolongation thereof northerly to the Antigonish-Guysborough county line, thence along said county line northeasterly to the southwesterly shore of the Strait of Canso, thence following the southwesterly shore of the Strait of Canso and the northwesterly shore of Chedabucto Bay southeasterly to the place of beginning; ( Cap-Breton ) certified property of a taxpayer means any property (other than an approved project property) described in paragraph (a) or (b) of the definition qualified property in this subsection (a) that was acquired by the taxpayer (i) after October 28, 1980 and (A) before 1987, or (B) before 1988 where the property is (I) a building under construction before 1987, or (II) machinery and equipment ordered in writing by the taxpayer before 1987, (ii) after 1986 and before 1989, other than a property included in subparagraph (i), (iii) after 1988 and before 1995, (iv) after 1994 and before 1996 where (A) the property is acquired by the taxpayer for use in a project that was substantially advanced by or on behalf of the taxpayer, as evidenced in writing, before February 22, 1994, and (B) construction of the project by or on behalf of the taxpayer begins before 1995, or (v) after 1994 where the property (A) is acquired by the taxpayer under a written agreement of purchase and sale entered into by the taxpayer before February 22, 1994, (B) was under construction by or on behalf of the taxpayer on February 22, 1994, or (C) is machinery or equipment that will be a fixed and integral part of property under construction by or on behalf of the taxpayer on February 22, 1994, and that has not been used, or acquired for use or lease, for any purpose whatever before it was acquired by the taxpayer, and (b) that is part of a facility as defined for the purposes of the Regional Development Incentives Act , chapter R-3 of the Revised Statutes of Canada, 1970, and was acquired primarily for use by the taxpayer in a prescribed area; ( bien certifié ) child care space amount [Repealed, 2017, c. 20, s. 23] consolidated financial statements means financial statements in which the assets, liabilities, income, expenses and cash flows of the members of a group are presented as those of a single economic entity; ( états financiers consolidés ) consolidated group means a group of entities in respect of which an ultimate parent entity is required to prepare consolidated financial statements, or would be so required if equity interests in any of the entities were traded on a public securities exchange; ( groupe consolidé ) contract payment means (a) an amount paid or payable to a taxpayer, by a taxable supplier in respect of the amount, for scientific research and experimental development to the extent that it is performed (i) for or on behalf of a person or partnership entitled to a deduction in respect of the amount because of subparagraph 37(1)(a)(i.01) or (i.1), and (ii) at a time when the taxpayer is dealing at arm’s length with the person or partnership, or (b) an amount, other than a prescribed amount, payable by a Canadian government or municipality or other Canadian public authority or by a person exempt, because of section 149, from tax under this Part on all or part of the person’s taxable income for scientific research and experimental development to be performed for it or on its behalf; ( paiement contractuel ) critical mineral means bismuth, cesium, chromium, cobalt, copper, fluorspar, galliu