GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
total charitable gifts , of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (other than a gift any part of the eligible amount of which is included in the total cultural gifts or the total ecological gifts of any individual for any taxation year) that is made (a) to a qualified donee, (b) in a taxation year that is not a year for which an amount is deducted under subsection 110(2) in computing the individual’s taxable income, and (c) if the individual is (i) not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the five preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) a trust (A) by the trust in the particular year or any of the five preceding taxation years, (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death, (II) the gift is made after the particular year and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; ( total des dons de bienfaisance )
Income Tax Act — I-3.3
total Crown gifts [Repealed, 2014, c. 39, s. 34]
Income Tax Act — I-3.3 (a)
total cultural gifts , of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (a) of an object that the Canadian Cultural Property Export Review Board has determined meets the criterion set out in paragraph 29(3)(b) of the Cultural Property Export and Import Act , (b) that is made to an institution or a public authority in Canada that is, at the time the gift is made, designated under subsection 32(2) of the Cultural Property Export and Import Act either generally or for a specified purpose related to that object, and (c) that is made (i) if the individual is not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the five preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) if the individual is a trust, (A) by the trust in the particular year or any of the five preceding taxation years, (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death, (II) the gift is made after the particular year and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; ( total des dons de biens culturels )
Income Tax Act — I-3.3 (a)
total ecological gifts , of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (other than a gift any part of the eligible amount of which is included in the total cultural gifts of any individual for any taxation year) (a) of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a personal servitude (the rights to which the land is subject and which has a term of not less than 100 years) or a real servitude) (i) the fair market value of which is certified by the Minister of the Environment, and (ii) that is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, (b) that is made to a qualified donee that is (i) Her Majesty in right of Canada or of a province, (i.1) a municipality in Canada, or a municipal or public body performing a function of government in Canada, that is approved by that Minister or the designated person in respect of the gift, or (ii) a registered charity (other than a private foundation) one of the main purposes of which is, in the opinion of that Minister, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister or the designated person in respect of the gift, and (c) that is made (i) if the individual is not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the 10 preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) if the individual is a trust, (A) by the trust in the particular year or any of the 10 preceding taxation years, (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death, (II) the gift is made after the particular year and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; ( total des dons de biens écosensibles )
Income Tax Act — I-3.3 (a)
total gifts of an individual for a taxation year means the total of (a) the least of (i) the individual’s total charitable gifts for the year, (ii) the individual’s income for the year where the individual dies in the year or in the following taxation year, and (iii) in any other case, the lesser of the individual’s income for the year and the amount determined by the formula 0.75A + 0.25 (B + C + D - E) where A is the individual’s income for the year, B is the total of all amounts, each of which is that proportion of the individual’s taxable capital gain for the taxation year in respect of a gift made by the individual in the taxation year (in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the taxation year) that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, C is the total of all amounts each of which is a taxable capital gain of the individual for the year, because of subsection 40(1.01), from a disposition of a property in a preceding taxation year, D is the total of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of (A) the amount included under subsection 13(1) in respect of the class in computing the individual’s income for the year, and (B) the total of all amounts each of which is determined in respect of a disposition that is the making of a gift of property of the class made by the individual in the year (in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the taxation year) equal to the lesser of (I) that proportion, of the amount by which the proceeds of disposition of the property exceed any outlays and expenses, to the extent that they were made or incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and (II) that proportion, of the capital cost to the individual of the property, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and E is the total of all amounts each of which is the portion of an amount deducted under section 110.6 in computing the individual’s taxable income for the year that can reasonably be considered to be in respect of a gift referred to in the description of B or C, (b) [Repealed, 2014, c. 39, s. 34] (c) the individual’s total cultural gifts for the year, and (d) the individual’s total ecological gifts for the year. ( total des dons )
Income Tax Act — I-3.3 118.2
 it was paid to the surrogate mother or donor; (c) would be a medical expense of the individual (within the meaning of subsection (2)) if the amount was paid in respect of a good or service provided to the individual or the individual’s spouse or common-law partner; (d) is an expense incurred in Canada; and (e) is paid for the purpose of the individual becoming a parent. Deemed medical expense (3) For the purposes of subsection (1), (a) any amount included in computing an individual’s income for a taxation year from an office or employment in respect of a medical expense described in subsection (2) paid or provided by an employer at a particular time shall be deemed to be a medical expense paid by the individual at that time; and (b) there shall not be included as a medical expense of an individual any expense to the extent that (i) the individual, (ii) the person referred to in subsection (2) as the patient, (iii) any person related to a person referred to in subparagraph (i) or (ii), or (iv) the legal representative of any person referred to in any of subparagraphs (i) to (iii) is entitled to be reimbursed for the expense, except to the extent that the amount of the reimbursement is required to be included in computing income and is not deductible in computing taxable income. Deemed payment of medical expenses (4) Where, in circumstances in which a person engaged in the business of providing transportation services is not readily available, an individual makes use of a vehicle for a purpose described in paragraph (2)(g), the individual or the individual’s legal representative shall be deemed to have paid to a person engaged in the business of providing transportation services, in respect of the operation of the vehicle, such amount as is reasonable in the circumstances. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 118.2; 1994, c. 7, Sch. II, s. 89, Sch. VII, s. 9, Sch. VIII, s. 54; 1998, c. 19, s. 23; 1999, c. 22, s. 34; 2000, c. 12, s. 142, c. 19, s. 25; 2001, c. 17, ss. 95, 244(E); 2003, c. 15, s. 73; 2005, c. 19, s. 24; 2006, c. 4, s. 62; 2008, c. 28, s. 16; 2010, c. 12, s. 13; 2011, c. 24, s. 27; 2013, c. 34, s. 249; 2014, c. 20, s. 10; 2017, c. 20, s. 15, c. 33, s. 44; 2018, c. 12, s. 12 2019, c. 29, s. 17 2022, c. 19, s. 18 2024, c. 17, s. 28
Income Tax Act — I-3.3 118.3
eration for an attendant, or care in a nursing home, because of that person’s mental or physical impairment, is included in calculating a deduction under section 118.2 (otherwise than under paragraph 118.2(2)(b.1)) for the year by the individual or by any other person, there may be deducted, for the purpose of computing the tax payable under this Part by the individual for the year, the amount, if any, by which (c) the amount deductible under subsection 118.3(1) in computing that person’s tax payable under this Part for the year exceeds (d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.07 and 118.7). Partial dependency (3) Where more than one individual is entitled to deduct an amount under subsection 118.3(2) for a taxation year in respect of the same person, the total of all amounts so deductible for the year shall not exceed the maximum amount that would be deductible under that subsection for the year by an individual in respect of that person if that individual were the only individual entitled to deduct an amount under that subsection in respect of that person, and where the individuals cannot agree as to what portion of the amount each can deduct, the Minister may fix the portions. Additional information (4) Where a claim under this section or under section 118.8 is made in respect of an individual’s impairment (a) if the Minister requests in writing information with respect to the individual’s impairment, its effects on the individual and, where applicable, the therapy referred to in paragraph (1)(a.1) that is required to be administered, from any person referred to in subsection (1) or (2) or section 118.8 in connection with such a claim, that person shall provide the information so requested to the Minister in writing; and (b) if the information referred to in paragraph (a) is provided by a person referred to in paragraph (1)(a.2) or (a.3), the information so provided is deemed to be included in a certificate in prescribed form. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 118.3; 1994, c. 7, Sch. II, s. 90, Sch. VIII, s. 55, c. 21, s. 53; 1996, c. 11, s. 97; 1997, c. 25, s. 27; 1998, c. 19, s. 24; 1999, c. 22, s. 35; 2000, c. 12, ss. 132, 142; 2001, c. 17, s. 96; 2003, c. 15, s. 74; 2006, c. 4, s. 63; 2007, c. 2, s. 22; 2009, c. 31, s. 5; 2011, c. 24, s. 28; 2013, c. 34, s. 250; 2014, c. 20, s. 11; 2017, c. 20, s. 16 2022, c. 10, s. 6
Income Tax Act — I-3.3 (a)
designated educational institution means (a) an educational institution in Canada that is (i) a university, college or other educational institution designated by the lieutenant governor in council of a province as a specified educational institution under the Canada Student Loans Act , designated by an appropriate authority under the Canada Student Financial Assistance Act , or designated, for the purposes of An Act respecting financial assistance for education expenses , R.S.Q, c. A-13.3, by the Minister of the Province of Quebec responsible for the administration of that Act, or (ii) certified by the Minister of Employment and Social Development to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation, (b) a university outside Canada at which the individual referred to in the definition qualifying student in this subsection was enrolled in a course, of not less than three consecutive weeks duration, leading to a degree, or (c) if the individual referred to in the definition qualifying student in this subsection resided, throughout the  year referred to in that definition, in Canada near the boundary between Canada and the United States, an educational institution in the United States to which the individual commuted that is a university, college or other educational institution providing courses at a post-secondary school level; ( établissement d’enseignement agréé )
Income Tax Act — I-3.3 (a)
qualifying educational program means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program and, in respect of a program at an institution described in the definition designated educational institution (other than an institution described in subparagraph (a)(ii) of that definition), that is a program that does not consist primarily of research (unless the program leads to a diploma from a college or a Collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree) but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than (a) an amount received by the student as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the student, (b) a benefit, if any, received by the student because of a loan made to the student in accordance with the requirements of the Canada Student Loans Act , the Apprentice Loans Act or An Act respecting financial assistance for education expenses , R.S.Q., c. A-13.3, or because of financial assistance given to the student in accordance with the requirements of the Canada Student Financial Assistance Act , or (c) an amount that is received by the student in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of the Department of Employment and Social Development Act or a prescribed program; ( programme de formation admissible )
Income Tax Act — I-3.3 (a)
qualifying student , for a month in a taxation year, means an individual who, (a) in the month, (i) is enrolled in a qualifying educational program as a full-time student at a designated educational institution, or (ii) is not described in subparagraph (i) and is enrolled at a designated educational institution in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program, (b) if requested by the Minister, proves the enrolment by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information, (c) in the case of an individual who is enrolled in a program (other than a program at the post-secondary school level) at a designated educational institution described in subparagraph (a)(i) of the definition designated educational institution or who is enrolled in a program at a designated educational institution described in subparagraph (a)(ii) of that definition, (i) has attained the age of 16 years before the end of the year, and (ii) is enrolled in the program to obtain skills for, or improve the individual’s skills in, an occupation, and (d) in the case of an individual who is enrolled at a designated educational institution described in paragraph (c) of the definition designated educational institution , is enrolled in a program that is at the post-secondary level; ( étudiant admissible )
Income Tax Act — I-3.3
specified educational program means a program that would be a qualifying educational program if the definition qualifying educational program were read without reference to the words “that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program”. ( programme de formation déterminé )
Income Tax Act — I-3.3 118.61
Unused tuition, textbook and education tax credits 118.61 (1) In this section, an individual’s unused tuition, textbook and education tax credits at the end of a taxation year is the amount determined by the formula A + (B - C) - (D + E) where A is the amount determined under this subsection in respect of the individual at the end of the preceding taxation year; B is the total of all amounts each of which may be deducted under section 118.5 in computing the individual’s tax payable under this Part for the year; C is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of subsections 118(1) to (10) and sections 118.01 to 118.07, 118.3 and 118.7); D is the amount that the individual may deduct under subsection (2) for the year; and E is the tuition tax credit transferred for the year by the individual to the individual’s spouse, common-law partner, parent or grandparent. Deduction of carryforward (2) For the purpose of computing an individual’s tax payable under this Part for a taxation year, there may be deducted the lesser of (a) the amount determined under subsection (1) in respect of the individual at the end of the preceding taxation year, and (b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of subsections 118(1) to (10) and sections 118.01 to 118.07, 118.3 and 118.7). (3) [Repealed, 2007, c. 2, s. 24] Change of appropriate percentage (4) For the purpose of determining the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year, in circumstances where the appropriate percentage for the taxation year is different from the appropriate percentage for the preceding taxation year, the individual’s unused tuition, textbook and education tax credits at the end of the preceding taxation year is deemed to be the amount determined by the formula A/B × C where A is the appropriate percentage for the current taxation year; B is the appropriate percentage for the preceding taxation year; and C is the amount that would be the individual’s unused tuition, textbook and education tax credits at the end of the preceding taxation year if this section were read without reference to this subsection. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1998, c. 19, s. 28; 2000, c. 12, s. 142; 2001, c. 17, s. 99; 2006, c. 4, s. 65; 2007, c. 2, s. 24; 2009, c. 31, s. 6; 2011, c. 24, s. 31; 2014, c. 20, s. 12; 2016, c. 7, s. 17 2026, c. 3, s. 125
Income Tax Act — I-3.3 118.62
Credit for interest on student loan 118.62 For the purpose of computing an individual’s tax payable under this Part for a taxation year, there may be deducted the amount determined by the formula A × B where A is the appropriate percentage for the year; and B is the total of all amounts (other than any amount paid on account of or in satisfaction of a judgement) each of which is an amount of interest paid in the year (or in any of the five preceding taxation years that are after 1997, to the extent that it was not included in computing a deduction under this section for any other taxation year) by the individual or a person related to the individual on a loan made to, or other amount owing by, the individual under the Canada Student Loans Act , the Canada Student Financial Assistance Act , the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1999, c. 22, s. 38; 2014, c. 39, s. 35