GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (e)
(e) that (i) is situated in Canada, including property described in subparagraph (d)(v) or (xiv) that is installed in the exclusive economic zone of Canada, (ii) is (A) acquired by the taxpayer for use by the taxpayer for the purpose of gaining or producing income from a business carried on in Canada or from property situated in Canada, or (B) leased by the taxpayer to a lessee for the use by the lessee for the purpose of gaining or producing income from a business carried on in Canada or from property situated in Canada, and (iii) has not been used for any purpose before it was acquired by the taxpayer unless (A) the property was depreciable property that (I) was included in Class 34, 43.1 or 43.2 of the person from whom it was acquired, or (II) would have been included in Class 34, 43.1 or 43.2 of the person from whom it was acquired had the person made a valid election to include the property in Class 43.1 or 43.2, as the case may be, under paragraph 1102(8)(d) or 1102(9)(d), and (B) the property was acquired by the taxpayer not more than five years after the time it is considered to have become available for use, for the purpose of subsection 13(26) of the Act, by the person from whom it was acquired and remains at the same site in Canada as that at which that person used the property.
Income Tax Regulations — (i)
(i) is situated in Canada, including property described in subparagraph (d)(v) or (xiv) that is installed in the exclusive economic zone of Canada,
Income Tax Regulations — (iii)
(iii) has not been used for any purpose before it was acquired by the taxpayer unless (A) the property was depreciable property that (I) was included in Class 34, 43.1 or 43.2 of the person from whom it was acquired, or (II) would have been included in Class 34, 43.1 or 43.2 of the person from whom it was acquired had the person made a valid election to include the property in Class 43.1 or 43.2, as the case may be, under paragraph 1102(8)(d) or 1102(9)(d), and (B) the property was acquired by the taxpayer not more than five years after the time it is considered to have become available for use, for the purpose of subsection 13(26) of the Act, by the person from whom it was acquired and remains at the same site in Canada as that at which that person used the property.
Income Tax Regulations — (B)
(B) the property was acquired by the taxpayer not more than five years after the time it is considered to have become available for use, for the purpose of subsection 13(26) of the Act, by the person from whom it was acquired and remains at the same site in Canada as that at which that person used the property.
Income Tax Regulations — (a)
Property that is acquired after February 22, 2005 and before 2025 (other than property that was included, before it was acquired, in another class in this Schedule by any taxpayer) and that is property that would otherwise be included in Class 43.1 (a) otherwise than because of paragraph (d) of that Class; or (b) because of paragraph (d) of that Class, if (i) [Repealed, 2022, c. 10, s. 45] (ii) subclauses (d)(xvii)(C)(I) and (II) of that Class were read as follows: (I) an electric vehicle charging station (other than a building) that supplies at least 90 kilowatts of continuous power, or (II) used 1 primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power, and 2 in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies at least 90 kilowatts of continuous power, or and (iii) clause (d)(xviii)(B) of that Class were read without reference to its subclause (II). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2006-117, s. 13; SOR/2009-115, s. 8; 2018, c. 12, s. 45 2019, c. 29, s. 62 2022, c. 10, s. 45
Income Tax Regulations — (a)
(a) otherwise than because of paragraph (d) of that Class; or
Income Tax Regulations — (b)
(b) because of paragraph (d) of that Class, if (i) [Repealed, 2022, c. 10, s. 45] (ii) subclauses (d)(xvii)(C)(I) and (II) of that Class were read as follows: (I) an electric vehicle charging station (other than a building) that supplies at least 90 kilowatts of continuous power, or (II) used 1 primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power, and 2 in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies at least 90 kilowatts of continuous power, or and (iii) clause (d)(xviii)(B) of that Class were read without reference to its subclause (II).
Income Tax Regulations — (ii)
(ii) subclauses (d)(xvii)(C)(I) and (II) of that Class were read as follows: (I) an electric vehicle charging station (other than a building) that supplies at least 90 kilowatts of continuous power, or (II) used 1 primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power, and 2 in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies at least 90 kilowatts of continuous power, or
Income Tax Regulations — (I)
(I) an electric vehicle charging station (other than a building) that supplies at least 90 kilowatts of continuous power, or
Income Tax Regulations — (II)
(II) used 1 primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power, and 2 in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies at least 90 kilowatts of continuous power, or
Income Tax Regulations — 1
1 primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power, and
Income Tax Regulations — 2
2 in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies at least 90 kilowatts of continuous power, or
Income Tax Regulations — (iii)
(iii) clause (d)(xviii)(B) of that Class were read without reference to its subclause (II).
Income Tax Regulations — Income Tax Regulations
Property that is a patent, or a right to use patented information for a limited or unlimited period. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-170, s. 5
Income Tax Regulations — (a)
Property acquired after March 22, 2004 and before March 19, 2007 (other than property acquired before 2005 in respect of which an election is made under subsection 1101(5q)) that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is principally or is used principally as (a) electronic process control or monitor equipment; (b) electronic communications control equipment; (c) systems software for equipment referred to in paragraph (a) or (b); or (d) data handling equipment (other than data handling equipment that is ancillary to general-purpose electronic data processing equipment). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2005-414, s. 6; SOR/2009-115, s. 9; SOR/2010-93, s. 35(F)
Income Tax Regulations — (a)
(a) electronic process control or monitor equipment;
Income Tax Regulations — (b)
(b) electronic communications control equipment;
Income Tax Regulations — (c)
(c) systems software for equipment referred to in paragraph (a) or (b); or
Income Tax Regulations — (d)
(d) data handling equipment (other than data handling equipment that is ancillary to general-purpose electronic data processing equipment).
Income Tax Regulations — Income Tax Regulations
Property acquired after March 22, 2004 that is data network infrastructure equipment, and systems software for that equipment, that would, but for this Class, be included in Class 8 because of paragraph (i) of that Class. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2005-414, s. 6; SOR/2010-93, s. 36(F)
Income Tax Regulations — (a)
Property that is (a) transmission or distribution equipment (which may include for this purpose a structure) acquired after February 22, 2005 and that is used for the transmission or distribution of electrical energy, other than (i) property that is a building, and (ii) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005; or (b) equipment acquired after March 18, 2007 that is part of a liquefied natural gas facility that liquefies or regasifies natural gas, including controls, cooling equipment, compressors, pumps, storage tanks, vaporizers and ancillary equipment, loading and unloading pipelines on the facility site used to transport liquefied natural gas between a ship and the facility, and related structures, other than property that is (i) acquired for the purpose of producing oxygen or nitrogen, (ii) a breakwater, a dock, a jetty, a wharf, or a similar structure, or (iii) a building. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2006-117, s. 14; SOR/2009-115, s. 10
Income Tax Regulations — (a)
(a) transmission or distribution equipment (which may include for this purpose a structure) acquired after February 22, 2005 and that is used for the transmission or distribution of electrical energy, other than (i) property that is a building, and (ii) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005; or
Income Tax Regulations — (ii)
(ii) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005; or
Income Tax Regulations — (b)
(b) equipment acquired after March 18, 2007 that is part of a liquefied natural gas facility that liquefies or regasifies natural gas, including controls, cooling equipment, compressors, pumps, storage tanks, vaporizers and ancillary equipment, loading and unloading pipelines on the facility site used to transport liquefied natural gas between a ship and the facility, and related structures, other than property that is (i) acquired for the purpose of producing oxygen or nitrogen, (ii) a breakwater, a dock, a jetty, a wharf, or a similar structure, or (iii) a building.
Income Tax Regulations — (i)
(i) acquired for the purpose of producing oxygen or nitrogen,
Income Tax Regulations — (ii)
(ii) a breakwater, a dock, a jetty, a wharf, or a similar structure, or
Income Tax Regulations — (a)
Property acquired after February 22, 2005 that is a combustion turbine (including associated burners and compressors) that generates electrical energy, other than (a) electrical generating equipment described in any of paragraphs (f) to (h) of Class 8; (b) property acquired before 2006 in respect of which an election is made under subsection 1101(5t); and (c) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2006-117, s. 14
Income Tax Regulations — (a)
(a) electrical generating equipment described in any of paragraphs (f) to (h) of Class 8;
Income Tax Regulations — (b)
(b) property acquired before 2006 in respect of which an election is made under subsection 1101(5t); and
Income Tax Regulations — (c)
(c) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005.
Income Tax Regulations — (a)
Property (other than property included in Class 57 or 58) that is a pipeline, including control and monitoring devices, valves and other equipment ancillary to the pipeline, that (a) is acquired after February 22, 2005, is used for the transmission (but not the distribution) of petroleum, natural gas or related hydrocarbons, and is not (i) a pipeline described in subparagraph (l)(ii) of Class 1, (ii) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005, (iii) equipment included in Class 7 because of paragraph (j) of that Class, or (iv) a building or other structure; or (b) is acquired after February 25, 2008, is used for the transmission of carbon dioxide, and is not (i) equipment included in Class 7 because of paragraph (k) of that Class, or (ii) a building or other structure. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2006-117, s. 14; SOR/2009-126, s. 9 2024, c. 15, s. 93
Income Tax Regulations — (a)
(a) is acquired after February 22, 2005, is used for the transmission (but not the distribution) of petroleum, natural gas or related hydrocarbons, and is not (i) a pipeline described in subparagraph (l)(ii) of Class 1, (ii) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005, (iii) equipment included in Class 7 because of paragraph (j) of that Class, or (iv) a building or other structure; or
Income Tax Regulations — (i)
(i) a pipeline described in subparagraph (l)(ii) of Class 1,
Income Tax Regulations — (ii)
(ii) property that has been used or acquired for use for any purpose by any taxpayer before February 23, 2005,
Income Tax Regulations — (iii)
(iii) equipment included in Class 7 because of paragraph (j) of that Class, or
Income Tax Regulations — (b)
(b) is acquired after February 25, 2008, is used for the transmission of carbon dioxide, and is not (i) equipment included in Class 7 because of paragraph (k) of that Class, or (ii) a building or other structure.
Income Tax Regulations — (i)
(i) equipment included in Class 7 because of paragraph (k) of that Class, or
Income Tax Regulations — (a)
Property acquired after March 18, 2007 that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is included in Class 52 or that is principally or is used principally as (a) electronic process control or monitor equipment; (b) electronic communications control equipment; (c) systems software for equipment referred to in paragraph (a) or (b); or (d) data handling equipment (other than data handling equipment that is ancillary to general-purpose electronic data processing equipment). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2009-115, s. 11; SOR/2009-126, s. 10; SOR/2010-93, s. 37(F)
Income Tax Regulations — (a)
Property acquired after March 18, 2007 that is a pipeline, including control and monitoring devices, valves and other equipment ancillary to the pipeline, used for the distribution (but not the transmission) of natural gas, other than (a) a pipeline described in subparagraph (l)(ii) of Class 1 or in Class 49; (b) property that has been used or acquired for use for any purpose by a taxpayer before March 19, 2007; and (c) a building or other structure. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2009-115, s. 11
Income Tax Regulations — (a)
(a) a pipeline described in subparagraph (l)(ii) of Class 1 or in Class 49;
Income Tax Regulations — (b)
(b) property that has been used or acquired for use for any purpose by a taxpayer before March 19, 2007; and
Income Tax Regulations — (a)
Property acquired by a taxpayer after January 27, 2009 and before February 2011 that (a) is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, 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 equipment referred to in paragraph (i) or (ii), or (iv) data handling equipment (other than data handling equipment that is ancillary to general-purpose electronic data processing equipment); (b) is situated in Canada; (c) has not been used, or acquired for use, for any purpose whatever before it is acquired by the taxpayer; and (d) is acquired by the taxpayer (i) for use in a business carried on by the taxpayer in Canada or for the purpose of earning income from property situated in Canada, or (ii) for lease by the taxpayer to a lessee for use by the lessee in a business carried on by the lessee in Canada or for the purpose of earning income from property situated in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2009-126, s. 11; SOR/2009-155, s. 1
Income Tax Regulations — (a)
(a) is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, 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 equipment referred to in paragraph (i) or (ii), or (iv) data handling equipment (other than data handling equipment that is ancillary to general-purpose electronic data processing equipment);
Income Tax Regulations — (iii)
(iii) systems software for equipment referred to in paragraph (i) or (ii), or
Income Tax Regulations — (iv)
(iv) data handling equipment (other than data handling equipment that is ancillary to general-purpose electronic data processing equipment);
Income Tax Regulations — (c)
(c) has not been used, or acquired for use, for any purpose whatever before it is acquired by the taxpayer; and
Income Tax Regulations — (d)
(d) is acquired by the taxpayer (i) for use in a business carried on by the taxpayer in Canada or for the purpose of earning income from property situated in Canada, or (ii) for lease by the taxpayer to a lessee for use by the lessee in a business carried on by the lessee in Canada or for the purpose of earning income from property situated in Canada.
Income Tax Regulations — (i)
(i) for use in a business carried on by the taxpayer in Canada or for the purpose of earning income from property situated in Canada, or
Income Tax Regulations — (ii)
(ii) for lease by the taxpayer to a lessee for use by the lessee in a business carried on by the lessee in Canada or for the purpose of earning income from property situated in Canada.
Income Tax Regulations — (a)
Property acquired after 2015 and before 2026 (other than property included in Class 57 or 58) that is not included in Class 29, but that would otherwise be included in that class if (a) subparagraph (a)(ii) of that Class were read without reference to “in Canadian field processing carried on by the lessee or”; and (b) that Class were read without reference to its subparagraphs (b)(iv) to (vi) and paragraph (c). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2015, c. 36, s. 26 2024, c. 15, s. 94
Income Tax Regulations — (a)
(a) subparagraph (a)(ii) of that Class were read without reference to “in Canadian field processing carried on by the lessee or”; and
Income Tax Regulations — (b)
(b) that Class were read without reference to its subparagraphs (b)(iv) to (vi) and paragraph (c).
Income Tax Regulations — Income Tax Regulations
Property that is a zero-emission vehicle that is not included in Class 16 or 55. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2019, c. 29, s. 63
Income Tax Regulations — Income Tax Regulations
Property that is a zero-emission vehicle that would otherwise be included in Class 16. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2019, c. 29, s. 63
Income Tax Regulations — (a)
Property that is acquired, and becomes available for use, by a taxpayer after March 1, 2020 and before 2034, if the property (a) is either (i) automotive equipment (other than a motor vehicle) that is fully electric or powered by hydrogen, or (ii) an addition or alteration made by the taxpayer to automotive equipment (other than a motor vehicle) to the extent it causes the automotive equipment to become fully electric or powered by hydrogen; and (b) would be accelerated investment incentive property or reaccelerated investment incentive property of the taxpayer if subsections 1104(4) and (4.01) were read without their exclusions for property included in Class 56. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 93 2026, c. 3, s. 117
Income Tax Regulations — (a)
(a) is either (i) automotive equipment (other than a motor vehicle) that is fully electric or powered by hydrogen, or (ii) an addition or alteration made by the taxpayer to automotive equipment (other than a motor vehicle) to the extent it causes the automotive equipment to become fully electric or powered by hydrogen; and
Income Tax Regulations — (i)
(i) automotive equipment (other than a motor vehicle) that is fully electric or powered by hydrogen, or
Income Tax Regulations — (ii)
(ii) an addition or alteration made by the taxpayer to automotive equipment (other than a motor vehicle) to the extent it causes the automotive equipment to become fully electric or powered by hydrogen; and
Income Tax Regulations — (b)
(b) would be accelerated investment incentive property or reaccelerated investment incentive property of the taxpayer if subsections 1104(4) and (4.01) were read without their exclusions for property included in Class 56.
Income Tax Regulations — (a)
(a) equipment, other than excluded CCUS equipment, that (i) is to be used solely for capturing carbon dioxide (A) that would otherwise be released into the atmosphere, or (B) directly from the ambient air, (ii) prepares or compresses captured carbon for transportation, (iii) generates or distributes electrical energy, heat energy or a combination of electrical and heat energy, that directly and solely supports a qualified CCUS project, unless the equipment uses fossil fuels and emits carbon dioxide that is not subject to capture by a qualified CCUS project, and, for greater certainty, not including equipment that (A) supports the qualified CCUS project indirectly by way of an electrical utility grid, or (B) expands the capacity of existing equipment that supports the qualified CCUS project and that distributes electrical energy, heat energy or a combination of electrical and heat energy, (iv) is equipment that solely supports a qualified CCUS project and transmits electrical energy from electrical generation equipment described in subparagraph (iii) to the qualified CCUS project, or (v) delivers, collects, recovers, treats or recirculates water, or a combination of any of those activities, that solely supports a qualified CCUS project;
Income Tax Regulations — (i)
(i) is to be used solely for capturing carbon dioxide (A) that would otherwise be released into the atmosphere, or (B) directly from the ambient air,
Income Tax Regulations — (A)
(A) that would otherwise be released into the atmosphere, or
Income Tax Regulations — (ii)
(ii) prepares or compresses captured carbon for transportation,