GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — 9700
Tax credit — air quality improvement 9700 (1) The following definitions apply in this section. HEPA filter means a high-efficiency particulate air filter that has been tested to ensure efficiency equal to or exceeding 99.97% for removal of airborne particles having a mean aerodynamic diameter of 0.3 µm (micrometres) from the air. ( filtre HEPA ) HVAC system means a mechanical heating, ventilating and air conditioning system that is installed in a building, and includes all of its equipment and components. ( système CVCA ) MERV means the minimum efficiency reporting value parameters specified in ANSI/ASHRAE Standard 52.2-2017, Method of Testing General Ventilation Air-Cleaning Devices for Removal Efficiency by Particle Size, Section 12, Minimum Efficiency Reporting Value (MERV) for Air Cleaners, Table 12-1, Minimum Efficiency Reporting Value (MERV) Parameters. ( MERV ) (2) Subject to subsection (3), for the purposes of the definition qualifying expenditure in subsection 127.43(1) of the Act, the following outlays and expenses are prescribed to the extent that they are reasonable and intended primarily to increase outdoor air intake or to improve air cleaning: (a) outlays and expenses that are directly attributable to the purchase, installation, conversion or upgrade of a new or retrofitted HVAC system placed in service at a qualifying location that meets either of the following conditions: (i) the system is designed to filter air at a rate in excess of MERV 8 or an equivalent level of filtration, or (ii) the system is designed to filter air at a rate equal to MERV 8 or an equivalent level of filtration and the following conditions are met: (A) the system is designed to achieve an outdoor air supply rate in excess of what is required for the space by applicable building codes, and (B) in the case of an upgrade or conversion of an existing system, prior to the upgrade or conversion, the system was designed to filter air at a rate equal to MERV 8; and (b) outlays and expenses that are directly attributable to the purchase of a device that is placed in service at a qualifying location and designed to filter air using a HEPA filter. (3) The outlays and expenses in subsection (2) do not include an outlay or expense of an eligible entity (a) made or incurred under the terms of an agreement entered into before the start of the qualifying period; (b) that is the cost of recurring or routine repair or maintenance; (c) that can reasonably be expected to be paid or returned, directly or indirectly, in any manner whatever, to (i) the eligible entity, (ii) a person or partnership not dealing at arm’s length with the eligible entity, or (iii) another person or partnership at the direction of the eligible entity; (d) that is paid to a party with which the eligible entity does not deal at arm’s length; (e) that is salary or wages paid to an employee of the eligible entity; or (f) for financing costs. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2022, c. 5, s. 9
Income Tax Regulations — Income Tax Regulations
HEPA filter means a high-efficiency particulate air filter that has been tested to ensure efficiency equal to or exceeding 99.97% for removal of airborne particles having a mean aerodynamic diameter of 0.3 µm (micrometres) from the air. ( filtre HEPA )
Income Tax Regulations — Income Tax Regulations
HVAC system means a mechanical heating, ventilating and air conditioning system that is installed in a building, and includes all of its equipment and components. ( système CVCA )
Income Tax Regulations — Income Tax Regulations
MERV means the minimum efficiency reporting value parameters specified in ANSI/ASHRAE Standard 52.2-2017, Method of Testing General Ventilation Air-Cleaning Devices for Removal Efficiency by Particle Size, Section 12, Minimum Efficiency Reporting Value (MERV) for Air Cleaners, Table 12-1, Minimum Efficiency Reporting Value (MERV) Parameters. ( MERV )
Income Tax Regulations — 2
2 For the purposes of paragraph 102(1)(d), the mid-point of the range of amount of personal credits for a taxation year shall be as follows: (a) from $0 to $8,929, $8,929; (b) from $8,929.01 to $10,817, $9,873.00; (c) from $10,817.01 to $12,705, $11,761.00; (d) from $12,705.01 to $14,593, $13,649.00; (e) from $14,593.01 to $16,481, $15,537.00; (f) from $16,481.01 to $18,369, $17,425.00; (g) from $18,369.01 to $20,257, $19,313.00; (h) from $20,257.01 to $22,145, $21,201.00; (i) from $22,145.01 to $24,033, $23,089.00; (j) from $24,033.01 to $25,921, $24,977.00; (k) for amounts in excess of $25,921, the amount of the personal credits.
Income Tax Regulations — (a)
Property not included in any other class that is (a) a bridge; (b) a canal; (c) a culvert; (d) a dam; (e) a jetty acquired before May 26, 1976; (f) a mole acquired before May 26, 1976; (g) a road, sidewalk, airplane runway, parking area, storage area or similar surface construction, acquired before May 26, 1976; (h) railway track and grading, including components such as rails, ballast, ties and other track material, (i) that is not part of a railway system, or (ii) that was acquired after May 25, 1976; (i) railway traffic control or signalling equipment, acquired after May 25, 1976, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, but not including property that is principally electronic equipment or systems software therefor; (j) a subway or tunnel, acquired after May 25, 1976; (k) electrical generating equipment (except as specified elsewhere in this Schedule); (l) a pipeline, other than (i) a pipeline that is gas or oil well equipment, and (ii) a pipeline that is for oil or natural gas if the Minister, in consultation with the Minister of Natural Resources, is or has been satisfied that the main source of supply for the pipeline is or was likely to be exhausted within 15 years after the date on which the operation of the pipeline commenced; (m) the generating or distributing equipment and plant (including structures) of a producer or distributor of electrical energy; (n) manufacturing and distributing equipment and plant (including structures) acquired primarily for the production or distribution of gas, except (i) a property acquired for the purpose of producing or distributing gas that is normally distributed in portable containers, (ii) a property acquired for the purpose of processing natural gas, before the delivery of such gas to a distribution system, or (iii) a property acquired for the purpose of producing oxygen or nitrogen; (o) the distributing equipment and plant (including structures) of a distributor of water; (p) the production and distributing equipment and plant (including structures) of a distributor of heat; or (q) a building or other structure, or a part of it, including any component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators (except property described in any of paragraphs (k) and (m) to (p) of this Class or in any of paragraphs (a) to (e) of Class 8). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/90-22, s. 10; SOR/97-377, s. 6; SOR/2005-371, s. 7; SOR/2006-117, s. 8; SOR/2010-93, s. 27(F)
Income Tax Regulations — (e)
(e) a jetty acquired before May 26, 1976;
Income Tax Regulations — (f)
(f) a mole acquired before May 26, 1976;
Income Tax Regulations — (g)
(g) a road, sidewalk, airplane runway, parking area, storage area or similar surface construction, acquired before May 26, 1976;
Income Tax Regulations — (h)
(h) railway track and grading, including components such as rails, ballast, ties and other track material, (i) that is not part of a railway system, or (ii) that was acquired after May 25, 1976;
Income Tax Regulations — (i)
(i) that is not part of a railway system, or
Income Tax Regulations — (ii)
(ii) that was acquired after May 25, 1976;
Income Tax Regulations — (i)
(i) railway traffic control or signalling equipment, acquired after May 25, 1976, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, but not including property that is principally electronic equipment or systems software therefor;
Income Tax Regulations — (j)
(j) a subway or tunnel, acquired after May 25, 1976;
Income Tax Regulations — (k)
(k) electrical generating equipment (except as specified elsewhere in this Schedule);
Income Tax Regulations — (l)
(l) a pipeline, other than (i) a pipeline that is gas or oil well equipment, and (ii) a pipeline that is for oil or natural gas if the Minister, in consultation with the Minister of Natural Resources, is or has been satisfied that the main source of supply for the pipeline is or was likely to be exhausted within 15 years after the date on which the operation of the pipeline commenced;
Income Tax Regulations — (i)
(i) a pipeline that is gas or oil well equipment, and
Income Tax Regulations — (ii)
(ii) a pipeline that is for oil or natural gas if the Minister, in consultation with the Minister of Natural Resources, is or has been satisfied that the main source of supply for the pipeline is or was likely to be exhausted within 15 years after the date on which the operation of the pipeline commenced;
Income Tax Regulations — (m)
(m) the generating or distributing equipment and plant (including structures) of a producer or distributor of electrical energy;
Income Tax Regulations — (n)
(n) manufacturing and distributing equipment and plant (including structures) acquired primarily for the production or distribution of gas, except (i) a property acquired for the purpose of producing or distributing gas that is normally distributed in portable containers, (ii) a property acquired for the purpose of processing natural gas, before the delivery of such gas to a distribution system, or (iii) a property acquired for the purpose of producing oxygen or nitrogen;
Income Tax Regulations — (i)
(i) a property acquired for the purpose of producing or distributing gas that is normally distributed in portable containers,
Income Tax Regulations — (ii)
(ii) a property acquired for the purpose of processing natural gas, before the delivery of such gas to a distribution system, or
Income Tax Regulations — (iii)
(iii) a property acquired for the purpose of producing oxygen or nitrogen;
Income Tax Regulations — (o)
(o) the distributing equipment and plant (including structures) of a distributor of water;
Income Tax Regulations — (p)
(p) the production and distributing equipment and plant (including structures) of a distributor of heat; or
Income Tax Regulations — (q)
(q) a building or other structure, or a part of it, including any component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators (except property described in any of paragraphs (k) and (m) to (p) of this Class or in any of paragraphs (a) to (e) of Class 8).
Income Tax Regulations — (a)
Property that is (a) electrical generating equipment (except as specified elsewhere in this Schedule), (b) a pipeline, other than gas or oil well equipment, unless, in the case of a pipeline for oil or natural gas, the Minister in consultation with the Minister of Energy, Mines and Resources, is or has been satisfied that the main source of supply for the pipeline is or was likely to be exhausted within 15 years from the date on which operation of the pipeline commenced, (c) the generating or distributing equipment and plant (including structures) of a producer or distributor of electrical energy, except a property included in Class 10, 13, 14, 26 or 28, (d) manufacturing and distributing equipment and plant (including structures) acquired primarily for the production or distribution of gas, except (i) a property included in Class 10, 13 or 14, (ii) a property acquired for the purpose of producing or distributing gas that is normally distributed in portable containers, (iii) a property acquired for the purpose of processing natural gas, before delivery of such gas to a distribution system, or (iv) a property acquired for the purpose of producing oxygen or nitrogen, (e) the distributing equipment and plant (including structures) of a distributor of water, except a property included in Class 10, 13 or 14, (f) the production and distributing equipment and plant (including structures) of a distributor of heat, except a property included in Class 10, 13 or 14, acquired by the taxpayer (g) before 1988, or (h) before 1990 (i) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (ii) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (iii) 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. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/79-427, s. 2; SOR/85-270, s. 1; SOR/86-1092, ss. 19(F), 20; SOR/90-22, s. 11
Income Tax Regulations — (a)
(a) electrical generating equipment (except as specified elsewhere in this Schedule),
Income Tax Regulations — (b)
(b) a pipeline, other than gas or oil well equipment, unless, in the case of a pipeline for oil or natural gas, the Minister in consultation with the Minister of Energy, Mines and Resources, is or has been satisfied that the main source of supply for the pipeline is or was likely to be exhausted within 15 years from the date on which operation of the pipeline commenced,
Income Tax Regulations — (c)
(c) the generating or distributing equipment and plant (including structures) of a producer or distributor of electrical energy, except a property included in Class 10, 13, 14, 26 or 28,
Income Tax Regulations — (d)
(d) manufacturing and distributing equipment and plant (including structures) acquired primarily for the production or distribution of gas, except (i) a property included in Class 10, 13 or 14, (ii) a property acquired for the purpose of producing or distributing gas that is normally distributed in portable containers, (iii) a property acquired for the purpose of processing natural gas, before delivery of such gas to a distribution system, or (iv) a property acquired for the purpose of producing oxygen or nitrogen,
Income Tax Regulations — (i)
(i) a property included in Class 10, 13 or 14,
Income Tax Regulations — (ii)
(ii) a property acquired for the purpose of producing or distributing gas that is normally distributed in portable containers,
Income Tax Regulations — (iii)
(iii) a property acquired for the purpose of processing natural gas, before delivery of such gas to a distribution system, or
Income Tax Regulations — (iv)
(iv) a property acquired for the purpose of producing oxygen or nitrogen,
Income Tax Regulations — (e)
(e) the distributing equipment and plant (including structures) of a distributor of water, except a property included in Class 10, 13 or 14,
Income Tax Regulations — (f)
(f) the production and distributing equipment and plant (including structures) of a distributor of heat, except a property included in Class 10, 13 or 14,
Income Tax Regulations — (h)
(h) before 1990 (i) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987, (ii) that was under construction by or on behalf of the taxpayer on June 18, 1987, or (iii) 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 — (i)
(i) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987,
Income Tax Regulations — (ii)
(ii) that was under construction by or on behalf of the taxpayer on June 18, 1987, or
Income Tax Regulations — (iii)
(iii) 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 — (a)
Property not included in any other class that is (a) a building or other structure, or part thereof, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, 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 a component part of a building that was under construction by or on behalf of the taxpayer on June 18, 1987; (b) a breakwater; (c) a dock; (d) a trestle; (e) a windmill; (f) a wharf; (g) an addition or alteration, made during the period that is after March 31, 1967 and before 1988, 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; (h) a jetty acquired after May 25, 1976; (i) a mole acquired after May 25, 1976; (j) telephone, telegraph or data communication equipment, acquired after May 25, 1976, that is a wire or cable; (k) an addition or alteration, other than an addition or alteration described in paragraph (k) of Class 6, made after 1987, to a building included, in whole or in part, (i) in this class, (ii) in Class 6 by virtue of subparagraph (a)(viii) thereof, or (iii) in Class 20, to the extent that the aggregate cost of all such additions or alterations to the building does not exceed the lesser of (iv) $500,000, and (v) 25 per cent of the aggregate of the amounts that would, but for this paragraph, be the capital cost of the building and any additions or alterations thereto included in this class or Class 6 or 20; or (l) ancillary to a wire or cable referred to in paragraph (j) or Class 42 and that is supporting equipment such as a pole, mast, tower, conduit, brace, crossarm, guy or insulator. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-949, s. 2; SOR/90-22, s. 12; SOR/94-140, s. 17
Income Tax Regulations — (a)
(a) a building or other structure, or part thereof, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, 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 a component part of a building 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 a component part of a building that was under construction by or on behalf of the taxpayer on June 18, 1987;
Income Tax Regulations — (A)
(A) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987,
Income Tax Regulations — (B)
(B) that was under construction by or on behalf of the taxpayer on June 18, 1987, or
Income Tax Regulations — (C)
(C) that is a component part of a building that was under construction by or on behalf of the taxpayer on June 18, 1987;
Income Tax Regulations — (g)
(g) an addition or alteration, made during the period that is after March 31, 1967 and before 1988, 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 — (h)
(h) a jetty acquired after May 25, 1976;
Income Tax Regulations — (j)
(j) telephone, telegraph or data communication equipment, acquired after May 25, 1976, that is a wire or cable;
Income Tax Regulations — (k)
(k) an addition or alteration, other than an addition or alteration described in paragraph (k) of Class 6, made after 1987, to a building included, in whole or in part, (i) in this class, (ii) in Class 6 by virtue of subparagraph (a)(viii) thereof, or (iii) in Class 20, to the extent that the aggregate cost of all such additions or alterations to the building does not exceed the lesser of (iv) $500,000, and (v) 25 per cent of the aggregate of the amounts that would, but for this paragraph, be the capital cost of the building and any additions or alterations thereto included in this class or Class 6 or 20; or
Income Tax Regulations — (ii)
(ii) in Class 6 by virtue of subparagraph (a)(viii) thereof, or
Income Tax Regulations — Income Tax Regulations
to the extent that the aggregate cost of all such additions or alterations to the building does not exceed the lesser of
Income Tax Regulations — (v)
(v) 25 per cent of the aggregate of the amounts that would, but for this paragraph, be the capital cost of the building and any additions or alterations thereto included in this class or Class 6 or 20; or
Income Tax Regulations — (l)
(l) ancillary to a wire or cable referred to in paragraph (j) or Class 42 and that is supporting equipment such as a pole, mast, tower, conduit, brace, crossarm, guy or insulator.
Income Tax Regulations — (a)
Property that would otherwise be included in another class in this Schedule that is (a) a railway system or a part thereof, except automotive equipment not designed to run on rails or tracks, that was acquired after the end of the taxpayer’s 1958 taxation year and before May 26, 1976; or (b) a tramway or trolley bus system or a part thereof, except property included in Class 10, 13 or 14.
Income Tax Regulations — (a)
(a) a railway system or a part thereof, except automotive equipment not designed to run on rails or tracks, that was acquired after the end of the taxpayer’s 1958 taxation year and before May 26, 1976; or
Income Tax Regulations — (b)
(b) a tramway or trolley bus system or a part thereof, except property included in Class 10, 13 or 14.
Income Tax Regulations — (a)
Property that is (a) a chemical pulp mill or ground wood pulp mill, including buildings, machinery and equipment, but not including hydro-electric power plants and their equipment, or (b) an integrated mill producing chemical pulp or ground wood pulp and manufacturing therefrom paper, paper board or pulp board, including buildings, machinery and equipment, but not including hydro-electric power plants and their equipment, but not including any property that was acquired after the end of the taxpayer’s 1962 taxation year.
Income Tax Regulations — (a)
(a) a chemical pulp mill or ground wood pulp mill, including buildings, machinery and equipment, but not including hydro-electric power plants and their equipment, or
Income Tax Regulations — (b)
(b) an integrated mill producing chemical pulp or ground wood pulp and manufacturing therefrom paper, paper board or pulp board, including buildings, machinery and equipment, but not including hydro-electric power plants and their equipment,
Income Tax Regulations — Income Tax Regulations
but not including any property that was acquired after the end of the taxpayer’s 1962 taxation year.