GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (a)
Property not included in any other class that is (a) a building of (i) frame, (ii) log, (iii) stucco on frame, (iv) galvanized iron, or (v) corrugated metal construction, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, if the building (vi) is used by the taxpayer for the purpose of gaining or producing income from farming or fishing, (vii) has no footings or any other base support below ground level, (viii) was acquired by the taxpayer before 1979 and is not a building described in subparagraph (vi) or (vii), (ix) was acquired by the taxpayer after 1978 under circumstances such that (A) he was obligated to acquire the building under the terms of an agreement in writing entered into before 1979, and (B) the installation of footings or any other base support of the building was commenced before 1979, or (x) was acquired by the taxpayer after 1978 under circumstances such that (A) he commenced construction of the building before 1979, or (B) the construction of the building was commenced under the terms of an agreement in writing entered into by him before 1979, and the installation of footings or any other base support of the building was commenced before 1979; (b) a wooden breakwater; (c) a fence; (d) a greenhouse; (e) an oil or water storage tank; (f) a railway tank car acquired before May 26, 1976; (g) a wooden wharf; (h) an airplane hangar acquired after the end of the taxpayer’s 1958 taxation year; (i) an addition or alteration, made (A) during the period that is after March 31, 1967 and before 1979, or (B) after 1978 if the taxpayer was obligated to have it made under the terms of an agreement in writing entered into before 1979, to a building that would have been included in this class during that period but for the fact that it was included in Class 20; (j) a railway locomotive that is acquired after May 25, 1976 and before February 26, 2008 and that is not an automotive railway car; (k) an addition or alteration, made after 1978 to a building included in this class by virtue of subparagraph (a)(viii), to the extent that the aggregate cost of all such additions and alterations to the building does not exceed $100,000. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-949, s. 3; SOR/94-140, s. 18; SOR/2009-126, s. 5
Income Tax Regulations — (a)
(a) a building of (i) frame, (ii) log, (iii) stucco on frame, (iv) galvanized iron, or (v) corrugated metal construction, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, if the building (vi) is used by the taxpayer for the purpose of gaining or producing income from farming or fishing, (vii) has no footings or any other base support below ground level, (viii) was acquired by the taxpayer before 1979 and is not a building described in subparagraph (vi) or (vii), (ix) was acquired by the taxpayer after 1978 under circumstances such that (A) he was obligated to acquire the building under the terms of an agreement in writing entered into before 1979, and (B) the installation of footings or any other base support of the building was commenced before 1979, or (x) was acquired by the taxpayer after 1978 under circumstances such that (A) he commenced construction of the building before 1979, or (B) the construction of the building was commenced under the terms of an agreement in writing entered into by him before 1979, and the installation of footings or any other base support of the building was commenced before 1979;
Income Tax Regulations — Income Tax Regulations
construction, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, if the building
Income Tax Regulations — (vi)
(vi) is used by the taxpayer for the purpose of gaining or producing income from farming or fishing,
Income Tax Regulations — (vii)
(vii) has no footings or any other base support below ground level,
Income Tax Regulations — (viii)
(viii) was acquired by the taxpayer before 1979 and is not a building described in subparagraph (vi) or (vii),
Income Tax Regulations — (ix)
(ix) was acquired by the taxpayer after 1978 under circumstances such that (A) he was obligated to acquire the building under the terms of an agreement in writing entered into before 1979, and (B) the installation of footings or any other base support of the building was commenced before 1979, or
Income Tax Regulations — (A)
(A) he was obligated to acquire the building under the terms of an agreement in writing entered into before 1979, and
Income Tax Regulations — (B)
(B) the installation of footings or any other base support of the building was commenced before 1979, or
Income Tax Regulations — (x)
(x) was acquired by the taxpayer after 1978 under circumstances such that (A) he commenced construction of the building before 1979, or (B) the construction of the building was commenced under the terms of an agreement in writing entered into by him before 1979, and
Income Tax Regulations — (A)
(A) he commenced construction of the building before 1979, or
Income Tax Regulations — (B)
(B) the construction of the building was commenced under the terms of an agreement in writing entered into by him before 1979, and
Income Tax Regulations — Income Tax Regulations
the installation of footings or any other base support of the building was commenced before 1979;
Income Tax Regulations — (f)
(f) a railway tank car acquired before May 26, 1976;
Income Tax Regulations — (h)
(h) an airplane hangar acquired after the end of the taxpayer’s 1958 taxation year;
Income Tax Regulations — (i)
(i) an addition or alteration, made (A) during the period that is after March 31, 1967 and before 1979, or (B) after 1978 if the taxpayer was obligated to have it made under the terms of an agreement in writing entered into before 1979, to a building that would have been included in this class during that period but for the fact that it was included in Class 20;
Income Tax Regulations — (A)
(A) during the period that is after March 31, 1967 and before 1979, or
Income Tax Regulations — (B)
(B) after 1978 if the taxpayer was obligated to have it made under the terms of an agreement in writing entered into before 1979,
Income Tax Regulations — Income Tax Regulations
to a building that would have been included in this class during that period but for the fact that it was included in Class 20;
Income Tax Regulations — (j)
(j) a railway locomotive that is acquired after May 25, 1976 and before February 26, 2008 and that is not an automotive railway car;
Income Tax Regulations — (k)
(k) an addition or alteration, made after 1978 to a building included in this class by virtue of subparagraph (a)(viii), to the extent that the aggregate cost of all such additions and alterations to the building does not exceed $100,000.
Income Tax Regulations — (a)
Property that is (a) a canoe or rowboat; (b) a scow; (c) a vessel, but not including a vessel (i) of a separate class prescribed by subsection 1101(2a), or (ii) included in Class 41; (d) furniture, fittings or equipment attached to a property included in this class, but not including radiocommunication equipment; (e) a spare engine for a property included in this class; (f) a marine railway; (g) a vessel under construction, other than a vessel included in Class 41; (h) subject to an election made under subsection 1103(2i), property acquired after February 27, 2000 that is (i) a rail suspension device designed to carry trailers that are designed to be hauled on both highways and railway tracks, or (ii) a railway car; (i) property that is acquired after February 27, 2000 (other than property included in paragraph (y) of Class 10), that is a railway locomotive and that is not an automotive railway car; (j) pumping or compression equipment, including equipment ancillary to pumping and compression equipment, acquired after February 22, 2005 if the equipment pumps or compresses petroleum, natural gas or a related hydrocarbon for the purpose of moving it (i) through a transmission pipeline, (ii) from a transmission pipeline to a storage facility, or (iii) to a transmission pipeline from a storage facility; or (k) pumping or compression equipment that is acquired after February 25, 2008, including equipment ancillary to pumping and compression equipment, that is on a pipeline and that pumps or compresses carbon dioxide for the purpose of moving it through the pipeline. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 13; SOR/2005-371, s. 8; SOR/2006-117, s. 9; SOR/2009-126, s. 6
Income Tax Regulations — (c)
(c) a vessel, but not including a vessel (i) of a separate class prescribed by subsection 1101(2a), or (ii) included in Class 41;
Income Tax Regulations — (i)
(i) of a separate class prescribed by subsection 1101(2a), or
Income Tax Regulations — (d)
(d) furniture, fittings or equipment attached to a property included in this class, but not including radiocommunication equipment;
Income Tax Regulations — (e)
(e) a spare engine for a property included in this class;
Income Tax Regulations — (g)
(g) a vessel under construction, other than a vessel included in Class 41;
Income Tax Regulations — (h)
(h) subject to an election made under subsection 1103(2i), property acquired after February 27, 2000 that is (i) a rail suspension device designed to carry trailers that are designed to be hauled on both highways and railway tracks, or (ii) a railway car;
Income Tax Regulations — (i)
(i) a rail suspension device designed to carry trailers that are designed to be hauled on both highways and railway tracks, or
Income Tax Regulations — (i)
(i) property that is acquired after February 27, 2000 (other than property included in paragraph (y) of Class 10), that is a railway locomotive and that is not an automotive railway car;
Income Tax Regulations — (j)
(j) pumping or compression equipment, including equipment ancillary to pumping and compression equipment, acquired after February 22, 2005 if the equipment pumps or compresses petroleum, natural gas or a related hydrocarbon for the purpose of moving it (i) through a transmission pipeline, (ii) from a transmission pipeline to a storage facility, or (iii) to a transmission pipeline from a storage facility; or
Income Tax Regulations — (ii)
(ii) from a transmission pipeline to a storage facility, or
Income Tax Regulations — (iii)
(iii) to a transmission pipeline from a storage facility; or
Income Tax Regulations — (k)
(k) pumping or compression equipment that is acquired after February 25, 2008, including equipment ancillary to pumping and compression equipment, that is on a pipeline and that pumps or compresses carbon dioxide for the purpose of moving it through the pipeline.
Income Tax Regulations — (a)
Property not included in Class 1, 2, 7, 9, 11, 17, 30, 57 or 58 that is (a) a structure that is manufacturing or processing machinery or equipment; (b) tangible property attached to a building and acquired solely for the purpose of (i) servicing, supporting or providing access to or egress from, machinery or equipment, (ii) manufacturing or processing, or (iii) any combination of the functions described in subparagraphs (i) and (ii); (c) a building that is a kiln, tank or vat, acquired for the purpose of manufacturing or processing; (d) a building or other structure, acquired after February 19, 1973, that is designed for the purpose of preserving ensilage on a farm; (e) a building or other structure, acquired after February 19, 1973, that is (i) designed to store fresh fruits or fresh vegetables at a controlled level of temperature and humidity, and (ii) to be used principally for the purpose of storing fresh fruits or fresh vegetables by or for the person or persons by whom they were grown; (f) electrical generating equipment acquired after May 25, 1976, if (i) the taxpayer is not a person whose business is the production for the use of or distribution to others of electrical energy, (ii) the equipment is auxiliary to the taxpayer’s main power supply, and (iii) the equipment is not used regularly as a source of supply; (g) electrical generating equipment, acquired after May 25, 1976, that has a maximum load capacity of not more than 15 kilowatts; (h) portable electrical generating equipment acquired after May 25, 1976; (i) a tangible capital property that is not included in another class in this Schedule except (i) land or any part thereof or any interest therein, (ii) an animal, (iii) a tree, shrub, herb or similar growing thing, (iv) an oil or gas well, (v) a mine, (vi) a specified temporary access road of the taxpayer, (vii) radium, (viii) a right of way, (ix) a timber limit, (x) a tramway track, or (xi) property of a separate class prescribed by subsection 1101(2a); (j) property not included in any other class that is radiocommunication equipment acquired after May 25, 1976; (k) a rapid transit car that is used for the purpose of public transportation within a metropolitan area and is not part of a railway system; (l) an outdoor advertising poster panel or bulletin board; or (m) a greenhouse constructed of a rigid frame and a replaceable, flexible plastic cover. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/80-881, s. 1; SOR/80-926, s. 3(F); SOR/85-853, s. 1; SOR/90-22, s. 14; SOR/94-140, s. 19; SOR/97-377, s. 7; SOR/99-179, s. 12; SOR/2005-371, s. 9 2024, c. 15, s. 86
Income Tax Regulations — (a)
(a) a structure that is manufacturing or processing machinery or equipment;
Income Tax Regulations — (b)
(b) tangible property attached to a building and acquired solely for the purpose of (i) servicing, supporting or providing access to or egress from, machinery or equipment, (ii) manufacturing or processing, or (iii) any combination of the functions described in subparagraphs (i) and (ii);
Income Tax Regulations — (i)
(i) servicing, supporting or providing access to or egress from, machinery or equipment,
Income Tax Regulations — (iii)
(iii) any combination of the functions described in subparagraphs (i) and (ii);
Income Tax Regulations — (c)
(c) a building that is a kiln, tank or vat, acquired for the purpose of manufacturing or processing;
Income Tax Regulations — (d)
(d) a building or other structure, acquired after February 19, 1973, that is designed for the purpose of preserving ensilage on a farm;
Income Tax Regulations — (e)
(e) a building or other structure, acquired after February 19, 1973, that is (i) designed to store fresh fruits or fresh vegetables at a controlled level of temperature and humidity, and (ii) to be used principally for the purpose of storing fresh fruits or fresh vegetables by or for the person or persons by whom they were grown;
Income Tax Regulations — (i)
(i) designed to store fresh fruits or fresh vegetables at a controlled level of temperature and humidity, and
Income Tax Regulations — (ii)
(ii) to be used principally for the purpose of storing fresh fruits or fresh vegetables by or for the person or persons by whom they were grown;
Income Tax Regulations — (f)
(f) electrical generating equipment acquired after May 25, 1976, if (i) the taxpayer is not a person whose business is the production for the use of or distribution to others of electrical energy, (ii) the equipment is auxiliary to the taxpayer’s main power supply, and (iii) the equipment is not used regularly as a source of supply;
Income Tax Regulations — (i)
(i) the taxpayer is not a person whose business is the production for the use of or distribution to others of electrical energy,
Income Tax Regulations — (ii)
(ii) the equipment is auxiliary to the taxpayer’s main power supply, and
Income Tax Regulations — (iii)
(iii) the equipment is not used regularly as a source of supply;
Income Tax Regulations — (g)
(g) electrical generating equipment, acquired after May 25, 1976, that has a maximum load capacity of not more than 15 kilowatts;
Income Tax Regulations — (h)
(h) portable electrical generating equipment acquired after May 25, 1976;
Income Tax Regulations — (i)
(i) a tangible capital property that is not included in another class in this Schedule except (i) land or any part thereof or any interest therein, (ii) an animal, (iii) a tree, shrub, herb or similar growing thing, (iv) an oil or gas well, (v) a mine, (vi) a specified temporary access road of the taxpayer, (vii) radium, (viii) a right of way, (ix) a timber limit, (x) a tramway track, or (xi) property of a separate class prescribed by subsection 1101(2a);
Income Tax Regulations — (i)
(i) land or any part thereof or any interest therein,
Income Tax Regulations — (iii)
(iii) a tree, shrub, herb or similar growing thing,
Income Tax Regulations — (vi)
(vi) a specified temporary access road of the taxpayer,
Income Tax Regulations — (xi)
(xi) property of a separate class prescribed by subsection 1101(2a);
Income Tax Regulations — (j)
(j) property not included in any other class that is radiocommunication equipment acquired after May 25, 1976;
Income Tax Regulations — (k)
(k) a rapid transit car that is used for the purpose of public transportation within a metropolitan area and is not part of a railway system;
Income Tax Regulations — (l)
(l) an outdoor advertising poster panel or bulletin board; or
Income Tax Regulations — (m)
(m) a greenhouse constructed of a rigid frame and a replaceable, flexible plastic cover.
Income Tax Regulations — (a)
Property acquired before May 26, 1976, other than property included in Class 30, that is (a) electrical generating equipment, if (i) the taxpayer is not a person whose business is the production for the use of or distribution to others of electrical energy, (ii) the equipment is auxiliary to the taxpayer’s main power supply, and (iii) the equipment is not used regularly as a source of supply, (b) radar equipment, (c) radio transmission equipment, (d) radio receiving equipment, (e) electrical generating equipment that has a maximum load capacity of not more than 15 kilowatts, or (f) portable electrical generating equipment, and property acquired after May 25, 1976 that is (g) an aircraft; (h) furniture, fittings or equipment attached to an aircraft; or (i) a spare part for an aircraft, or for furniture, fittings or equipment attached to an aircraft.
Income Tax Regulations — (a)
(a) electrical generating equipment, if (i) the taxpayer is not a person whose business is the production for the use of or distribution to others of electrical energy, (ii) the equipment is auxiliary to the taxpayer’s main power supply, and (iii) the equipment is not used regularly as a source of supply,
Income Tax Regulations — (iii)
(iii) the equipment is not used regularly as a source of supply,
Income Tax Regulations — (e)
(e) electrical generating equipment that has a maximum load capacity of not more than 15 kilowatts, or
Income Tax Regulations — (f)
(f) portable electrical generating equipment,
Income Tax Regulations — Income Tax Regulations
and property acquired after May 25, 1976 that is
Income Tax Regulations — (h)
(h) furniture, fittings or equipment attached to an aircraft; or
Income Tax Regulations — (i)
(i) a spare part for an aircraft, or for furniture, fittings or equipment attached to an aircraft.
Income Tax Regulations — (a)
ve railway car and that was not used or acquired for use for any purpose by any taxpayer before February 26, 2008. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-137, s. 6; SOR/79-426, s. 4; SOR/80-99, ss. 1, 2; SOR/80-926, s. 4; SOR/81-974, s. 14; SOR/86-1136, s. 13; SOR/89-27, s. 4; SOR/90-22, s. 15; SOR/94-140, s. 20; SOR/94-169, s. 9; SOR/2005-126, s. 6; SOR/2005-414, s. 5; SOR/2009-126, s. 7; 2010, c. 25, s. 88; SOR/2010-93, s. 28(F); SOR/2011-9, s. 6; 2013, c. 40, s. 116
Income Tax Regulations — (a)
(a) automotive equipment, including a trolley bus, but not including (i) an automotive railway car acquired after May 25, 1976, (ii) a railway locomotive, or (iii) a tramcar,
Income Tax Regulations — (i)
(i) an automotive railway car acquired after May 25, 1976,
Income Tax Regulations — (b)
(b) a portable tool acquired after May 25, 1976 for the purpose of earning rental income for short terms, such as hourly, daily, weekly or monthly, except a property described in Class 12,
Income Tax Regulations — (e)
(e) a trailer, including a trailer designed to be hauled on both highways and railway tracks,
Income Tax Regulations — (f)
(f) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after May 25, 1976 and before March 23, 2004 (or after March 22, 2004 and before 2005 if an election in respect of the property is made under subsection 1101(5q)), but not including property that is principally or is used principally as (i) electronic process control or monitor equipment, (ii) electronic communications control equipment, (iii) systems software for a property referred to in subparagraph (i) or (ii), or (iv) data handling equipment unless it is ancillary to general-purpose electronic data processing equipment,
Income Tax Regulations — (i)
(i) electronic process control or monitor equipment,
Income Tax Regulations — (ii)
(ii) electronic communications control equipment,
Income Tax Regulations — (iii)
(iii) systems software for a property referred to in subparagraph (i) or (ii), or
Income Tax Regulations — (iv)
(iv) data handling equipment unless it is ancillary to general-purpose electronic data processing equipment,
Income Tax Regulations — (f.1)
(f.1) a designated underground storage cost, or
Income Tax Regulations — (f.2)
(f.2) an unmanned telecommunication spacecraft designed to orbit above the earth,
Income Tax Regulations — Income Tax Regulations
and property (other than property included in Class 41, 41.1 or 41.2 or property included in Class 43 that is described in paragraph (b) of that Class) that would otherwise be included in another Class in this Schedule, that is
Income Tax Regulations — (g)
(g) a building or other structure (other than property described in paragraph (l) or (m) that would otherwise be included in Class 1, 3 or 6 and that was acquired for the purpose of gaining or producing income from a mine, except (i) a property included in Class 28, (ii) a property acquired principally for the purpose of gaining or producing income from the processing of ore from a mineral resource that is not owned by the taxpayer, (iii) an office building not situated on the mine property, or (iv) a refinery that was acquired by the taxpayer (A) before November 8, 1969, or (B) after November 7, 1969 and that had been used before November 8, 1969 by any person with whom the taxpayer was not dealing at arm’s length; (v) [Repealed, SOR/80-99, s. 1]
Income Tax Regulations — (ii)
(ii) a property acquired principally for the purpose of gaining or producing income from the processing of ore from a mineral resource that is not owned by the taxpayer,
Income Tax Regulations — (iii)
(iii) an office building not situated on the mine property, or
Income Tax Regulations — (iv)
(iv) a refinery that was acquired by the taxpayer (A) before November 8, 1969, or (B) after November 7, 1969 and that had been used before November 8, 1969 by any person with whom the taxpayer was not dealing at arm’s length;
Income Tax Regulations — (B)
(B) after November 7, 1969 and that had been used before November 8, 1969 by any person with whom the taxpayer was not dealing at arm’s length;
Income Tax Regulations — (h)
(h) contractor’s movable equipment, including portable camp buildings, acquired for use in a construction business or for lease to another taxpayer for use in that other taxpayer’s construction business, except a property included in (i) this Class by virtue of paragraph (t), (ii) a separate class prescribed by subsection 1101(2b), or (iii) Class 22 or 38;