GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (a)
 Minister as property the primary use of which is to be the preventing, reducing or eliminating of pollution of a kind referred to in subparagraph (iii), and for the purposes of paragraphs (a) and (b) (c) where a corporation (in this paragraph referred to as the “predecessor corporation”) has, as a result of an amalgamation within the meaning assigned by subsection 87(1) of the Act, merged at any time after 1973 with one or more other corporations to form one corporate entity (in this paragraph referred to as the “new corporation”), the new corporation shall be deemed to be the same corporation as, and a continuation of, the predecessor corporation; (d) where a corporation (in this paragraph referred to as the “subsidiary”) has been wound up at any time after 1973 in circumstances to which subsection 88(1) of the Act applies, the parent (within the meaning assigned by that subsection) shall be deemed to be the same corporation as, and a continuation of, the subsidiary; and (e) this class shall be read without reference to subparagraph (b)(i) where paragraph (c) or (d) applies to the taxpayer and the property was acquired before 1992. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-146, s. 1; SOR/79-426, s. 7; SOR/94-140, s. 24; SOR/94-686, s. 79(F); SOR/97-377, s. 8; SOR/2010-93, s. 32(F)
Income Tax Regulations — (a)
(a) that would otherwise be included in Class 2, 3, 6 or 8 and that (i) was acquired primarily for the purpose of preventing, reducing or eliminating pollution of (A) any of the inland, coastal or boundary waters of Canada, or (B) any lake, river, stream, watercourse, pond, swamp or well in Canada, by industrial waste, refuse or sewage created by operations in the course of carrying on a business by the taxpayer or that would be created by such operations if the property had not been acquired and used, and (ii) had not been used for any purpose whatever before it was acquired by the taxpayer, but not including property acquired for use in the production of by-products or the recovery of materials unless the by-products are produced from, or the materials are recovered from, materials that after April 26, 1965, (iii) were being discarded as waste by the taxpayer, or (iv) were commonly being discarded as waste by other taxpayers who carried on operations of a type similar to the operations carried on by the taxpayer,
Income Tax Regulations — (i)
(i) was acquired primarily for the purpose of preventing, reducing or eliminating pollution of (A) any of the inland, coastal or boundary waters of Canada, or (B) any lake, river, stream, watercourse, pond, swamp or well in Canada, by industrial waste, refuse or sewage created by operations in the course of carrying on a business by the taxpayer or that would be created by such operations if the property had not been acquired and used, and
Income Tax Regulations — (A)
(A) any of the inland, coastal or boundary waters of Canada, or
Income Tax Regulations — (B)
(B) any lake, river, stream, watercourse, pond, swamp or well in Canada,
Income Tax Regulations — Income Tax Regulations
by industrial waste, refuse or sewage created by operations in the course of carrying on a business by the taxpayer or that would be created by such operations if the property had not been acquired and used, and
Income Tax Regulations — (ii)
(ii) had not been used for any purpose whatever before it was acquired by the taxpayer,
Income Tax Regulations — Income Tax Regulations
but not including property acquired for use in the production of by-products or the recovery of materials unless the by-products are produced from, or the materials are recovered from, materials that after April 26, 1965,
Income Tax Regulations — (iii)
(iii) were being discarded as waste by the taxpayer, or
Income Tax Regulations — (iv)
(iv) were commonly being discarded as waste by other taxpayers who carried on operations of a type similar to the operations carried on by the taxpayer,
Income Tax Regulations — (b)
(b) that would otherwise be included in another class in this Schedule (i) that has not been included by the taxpayer in any other class, (ii) that had not been used for any purpose whatever before it was acquired by the taxpayer, (iii) that was acquired by the taxpayer after 1970 primarily for the purpose of preventing, reducing or eliminating pollution of (A) any of the inland, coastal or boundary waters of Canada, or (B) any lake, river, stream, watercourse, pond, swamp or well in Canada, that is caused, or that, if the property had not been acquired and used, would be caused by (C) operations carried on by the taxpayer at a site in Canada at which operations have been carried on by him from a time that is before 1974, (D) the operation in Canada of a building or plant by the taxpayer, the construction of which was either commenced before 1974 or commenced under an agreement in writing entered into by him before 1974, or (E) the operation of transportation or other movable equipment that has been operated by the taxpayer in Canada (including any of the inland, coastal or boundary waters of Canada) from a time that is before 1974, or that was acquired by him after May 8, 1972, that would otherwise have been property referred to in this subparagraph except that (F) it was acquired (I) for the purpose of gaining or producing income from a business by a taxpayer whose business includes the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph that is caused or that otherwise would be caused primarily by operations referred to in clause (C), (D) or (E) carried on by other taxpayers (not including persons referred to in section 149 of the Act), and (II) to be used in a business referred to in subclause (I) in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, or (G) it was acquired (I) for the purpose of gaining or producing income from a property by a corporation whose principal business is the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, and (II) to be leased to a taxpayer (other than a person referred to in section 149 of the Act) to be used by him, in an operation referred to in clause (C), (D), (E) or (F), in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, and (iv) that has, upon application by the taxpayer to the Minister of the Environment, been accepted by that Minister as property the primary use of which is to be the preventing, reducing or eliminating of pollution of a kind referred to in subparagraph (iii),
Income Tax Regulations — (i)
(i) that has not been included by the taxpayer in any other class,
Income Tax Regulations — (ii)
(ii) that had not been used for any purpose whatever before it was acquired by the taxpayer,
Income Tax Regulations — (iii)
(iii) that was acquired by the taxpayer after 1970 primarily for the purpose of preventing, reducing or eliminating pollution of (A) any of the inland, coastal or boundary waters of Canada, or (B) any lake, river, stream, watercourse, pond, swamp or well in Canada, that is caused, or that, if the property had not been acquired and used, would be caused by (C) operations carried on by the taxpayer at a site in Canada at which operations have been carried on by him from a time that is before 1974, (D) the operation in Canada of a building or plant by the taxpayer, the construction of which was either commenced before 1974 or commenced under an agreement in writing entered into by him before 1974, or (E) the operation of transportation or other movable equipment that has been operated by the taxpayer in Canada (including any of the inland, coastal or boundary waters of Canada) from a time that is before 1974, or that was acquired by him after May 8, 1972, that would otherwise have been property referred to in this subparagraph except that (F) it was acquired (I) for the purpose of gaining or producing income from a business by a taxpayer whose business includes the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph that is caused or that otherwise would be caused primarily by operations referred to in clause (C), (D) or (E) carried on by other taxpayers (not including persons referred to in section 149 of the Act), and (II) to be used in a business referred to in subclause (I) in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, or (G) it was acquired (I) for the purpose of gaining or producing income from a property by a corporation whose principal business is the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, and (II) to be leased to a taxpayer (other than a person referred to in section 149 of the Act) to be used by him, in an operation referred to in clause (C), (D), (E) or (F), in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, and
Income Tax Regulations — Income Tax Regulations
that is caused, or that, if the property had not been acquired and used, would be caused by
Income Tax Regulations — (C)
(C) operations carried on by the taxpayer at a site in Canada at which operations have been carried on by him from a time that is before 1974,
Income Tax Regulations — (D)
(D) the operation in Canada of a building or plant by the taxpayer, the construction of which was either commenced before 1974 or commenced under an agreement in writing entered into by him before 1974, or
Income Tax Regulations — (E)
(E) the operation of transportation or other movable equipment that has been operated by the taxpayer in Canada (including any of the inland, coastal or boundary waters of Canada) from a time that is before 1974,
Income Tax Regulations — Income Tax Regulations
or that was acquired by him after May 8, 1972, that would otherwise have been property referred to in this subparagraph except that
Income Tax Regulations — (F)
(F) it was acquired (I) for the purpose of gaining or producing income from a business by a taxpayer whose business includes the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph that is caused or that otherwise would be caused primarily by operations referred to in clause (C), (D) or (E) carried on by other taxpayers (not including persons referred to in section 149 of the Act), and (II) to be used in a business referred to in subclause (I) in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, or
Income Tax Regulations — (I)
(I) for the purpose of gaining or producing income from a business by a taxpayer whose business includes the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph that is caused or that otherwise would be caused primarily by operations referred to in clause (C), (D) or (E) carried on by other taxpayers (not including persons referred to in section 149 of the Act), and
Income Tax Regulations — (II)
(II) to be used in a business referred to in subclause (I) in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, or
Income Tax Regulations — (G)
(G) it was acquired (I) for the purpose of gaining or producing income from a property by a corporation whose principal business is the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, and (II) to be leased to a taxpayer (other than a person referred to in section 149 of the Act) to be used by him, in an operation referred to in clause (C), (D), (E) or (F), in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, and
Income Tax Regulations — (I)
(I) for the purpose of gaining or producing income from a property by a corporation whose principal business is the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, and
Income Tax Regulations — (II)
(II) to be leased to a taxpayer (other than a person referred to in section 149 of the Act) to be used by him, in an operation referred to in clause (C), (D), (E) or (F), in the preventing, reducing or eliminating of pollution of a kind referred to in this subparagraph, and
Income Tax Regulations — (iv)
(iv) that has, upon application by the taxpayer to the Minister of the Environment, been accepted by that Minister as property the primary use of which is to be the preventing, reducing or eliminating of pollution of a kind referred to in subparagraph (iii),
Income Tax Regulations — Income Tax Regulations
and for the purposes of paragraphs (a) and (b)
Income Tax Regulations — (c)
(c) where a corporation (in this paragraph referred to as the “predecessor corporation”) has, as a result of an amalgamation within the meaning assigned by subsection 87(1) of the Act, merged at any time after 1973 with one or more other corporations to form one corporate entity (in this paragraph referred to as the “new corporation”), the new corporation shall be deemed to be the same corporation as, and a continuation of, the predecessor corporation;
Income Tax Regulations — (d)
(d) where a corporation (in this paragraph referred to as the “subsidiary”) has been wound up at any time after 1973 in circumstances to which subsection 88(1) of the Act applies, the parent (within the meaning assigned by that subsection) shall be deemed to be the same corporation as, and a continuation of, the subsidiary; and
Income Tax Regulations — (e)
(e) this class shall be read without reference to subparagraph (b)(i) where paragraph (c) or (d) applies to the taxpayer and the property was acquired before 1992.
Income Tax Regulations — (a)
Property that would otherwise be included in another class in this Schedule that is property acquired by the taxpayer (a) before October 23, 1968, or (b) after October 22, 1968 and before 1974, where the acquisition of the property may reasonably be regarded as having been in fulfilment of an obligation undertaken in an agreement made in writing before October 23, 1968 and ratified, confirmed or adopted by the legislature of a province by a statute that came into force before that date, if the taxpayer was, on October 22, 1968, a corporation, commission or association to which, on the assumption that October 22, 1968 was in its 1969 taxation year, paragraph 62(1)(c) of the former Act (within the meaning assigned by paragraph 8 (b) of the Income Tax Application Rules ), (c) would not apply; and (d) would have applied but for subparagraph (i) or (ii) of that paragraph. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/94-686, ss. 48, 79(F)
Income Tax Regulations — (b)
(b) after October 22, 1968 and before 1974, where the acquisition of the property may reasonably be regarded as having been in fulfilment of an obligation undertaken in an agreement made in writing before October 23, 1968 and ratified, confirmed or adopted by the legislature of a province by a statute that came into force before that date,
Income Tax Regulations — Income Tax Regulations
if the taxpayer was, on October 22, 1968, a corporation, commission or association to which, on the assumption that October 22, 1968 was in its 1969 taxation year, paragraph 62(1)(c) of the former Act (within the meaning assigned by paragraph 8 (b) of the Income Tax Application Rules ),
Income Tax Regulations — (d)
(d) would have applied but for subparagraph (i) or (ii) of that paragraph.
Income Tax Regulations — (a)
Property that is (a) a catalyst; or (b) deuterium enriched water (commonly known as “heavy water”) acquired after May 22, 1979. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/79-427, s. 3
Income Tax Regulations — (b)
(b) deuterium enriched water (commonly known as “heavy water”) acquired after May 22, 1979.
Income Tax Regulations — (a)
e to paragraph (a) where paragraph (e) or (f) applies to the taxpayer and the property was acquired before 1992. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-146, s. 2; SOR/79-426, s. 8; SOR/94-140, s. 25; SOR/94-686, ss. 45(F), 79(F); SOR/97-377, s. 9; SOR/2010-93, s. 33(F)
Income Tax Regulations — (a)
(a) that has not been included by the taxpayer in any other class;
Income Tax Regulations — (b)
(b) that had not been used for any purpose whatever before it was acquired by the taxpayer;
Income Tax Regulations — (c)
(c) that was acquired by the taxpayer after March 12, 1970 primarily for the purpose of preventing, reducing or eliminating air pollution by (i) removing particulate, toxic or injurious materials from smoke or gas, or (ii) preventing the discharge of part or all of the smoke, gas or other air pollutant, that is discharged or that, if the property had not been acquired and used, would be discharged into the atmosphere as a result of (iii) operations carried on by the taxpayer at a site in Canada at which operations have been carried on by him from a time that is before 1974, (iv) the operation in Canada of a building or plant by the taxpayer, the construction of which was either commenced before 1974 or commenced under an agreement in writing entered into by him before 1974, or (v) the operation of transportation or other movable equipment that has been operated by the taxpayer in Canada (including any of the inland, coastal or boundary waters of Canada) from a time that is before 1974, or that was acquired by him after May 8, 1972, that would otherwise have been property referred to in this paragraph except that (vi) it was acquired (A) for the purpose of gaining or producing income from a business by a taxpayer whose business includes the preventing, reducing or eliminating of air pollution that is caused or that otherwise would be caused primarily by operations referred to in subparagraph (iii), (iv) or (v) carried on by other taxpayers (not including persons referred to in section 149 of the Act), and (B) to be used in a business referred to in clause (A) in the preventing, reducing or eliminating of air pollution in a manner referred to in this paragraph, or (vii) it was acquired (A) for the purpose of gaining or producing income from a property by a corporation whose principal business is the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, and (B) to be leased to a taxpayer (other than a person referred to in section 149 of the Act) to be used by him, in an operation referred to in subparagraph (iii), (iv), (v) or (vi), in the preventing, reducing or eliminating of air pollution in a manner referred to in this paragraph; and
Income Tax Regulations — (i)
(i) removing particulate, toxic or injurious materials from smoke or gas, or
Income Tax Regulations — (ii)
(ii) preventing the discharge of part or all of the smoke, gas or other air pollutant,
Income Tax Regulations — (iii)
that is discharged or that, if the property had not been acquired and used, would be discharged into the atmosphere as a result of (iii) operations carried on by the taxpayer at a site in Canada at which operations have been carried on by him from a time that is before 1974, (iv) the operation in Canada of a building or plant by the taxpayer, the construction of which was either commenced before 1974 or commenced under an agreement in writing entered into by him before 1974, or (v) the operation of transportation or other movable equipment that has been operated by the taxpayer in Canada (including any of the inland, coastal or boundary waters of Canada) from a time that is before 1974,
Income Tax Regulations — (iii)
(iii) operations carried on by the taxpayer at a site in Canada at which operations have been carried on by him from a time that is before 1974,
Income Tax Regulations — (iv)
(iv) the operation in Canada of a building or plant by the taxpayer, the construction of which was either commenced before 1974 or commenced under an agreement in writing entered into by him before 1974, or
Income Tax Regulations — (v)
(v) the operation of transportation or other movable equipment that has been operated by the taxpayer in Canada (including any of the inland, coastal or boundary waters of Canada) from a time that is before 1974,
Income Tax Regulations — Income Tax Regulations
or that was acquired by him after May 8, 1972, that would otherwise have been property referred to in this paragraph except that
Income Tax Regulations — (vi)
(vi) it was acquired (A) for the purpose of gaining or producing income from a business by a taxpayer whose business includes the preventing, reducing or eliminating of air pollution that is caused or that otherwise would be caused primarily by operations referred to in subparagraph (iii), (iv) or (v) carried on by other taxpayers (not including persons referred to in section 149 of the Act), and (B) to be used in a business referred to in clause (A) in the preventing, reducing or eliminating of air pollution in a manner referred to in this paragraph, or
Income Tax Regulations — (A)
(A) for the purpose of gaining or producing income from a business by a taxpayer whose business includes the preventing, reducing or eliminating of air pollution that is caused or that otherwise would be caused primarily by operations referred to in subparagraph (iii), (iv) or (v) carried on by other taxpayers (not including persons referred to in section 149 of the Act), and
Income Tax Regulations — (B)
(B) to be used in a business referred to in clause (A) in the preventing, reducing or eliminating of air pollution in a manner referred to in this paragraph, or
Income Tax Regulations — (vii)
(vii) it was acquired (A) for the purpose of gaining or producing income from a property by a corporation whose principal business is the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, and (B) to be leased to a taxpayer (other than a person referred to in section 149 of the Act) to be used by him, in an operation referred to in subparagraph (iii), (iv), (v) or (vi), in the preventing, reducing or eliminating of air pollution in a manner referred to in this paragraph; and
Income Tax Regulations — (A)
(A) for the purpose of gaining or producing income from a property by a corporation whose principal business is the purchasing of conditional sales contracts, accounts receivable, bills of sale, chattel mortgages, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, and
Income Tax Regulations — (B)
(B) to be leased to a taxpayer (other than a person referred to in section 149 of the Act) to be used by him, in an operation referred to in subparagraph (iii), (iv), (v) or (vi), in the preventing, reducing or eliminating of air pollution in a manner referred to in this paragraph; and