Income Tax Act — I-3.3 248
e ) private health services plan means (a) a contract of insurance in respect of hospital expenses, medical expenses or any combination of such expenses, or (b) a medical care insurance plan or hospital care insurance plan or any combination of such plans, except any such contract or plan established by or pursuant to (c) a law of a province that establishes a health care insurance plan as defined in section 2 of the Canada Health Act , or (d) an Act of Parliament or a regulation made thereunder that authorizes the provision of a medical care insurance plan or hospital care insurance plan for employees of Canada and their dependants and for dependants of members of the Royal Canadian Mounted Police and the regular force where such employees or members were appointed in Canada and are serving outside Canada; ( régime privé d’assurance-maladie ) professional corporation means a corporation that carries on the professional practice of an accountant, dentist, lawyer, medical doctor, veterinarian or chiropractor; ( société professionnelle ) profit sharing plan has the meaning assigned by subsection 147(1); ( régime de participation aux bénéfices ) property means property of any kind whatever whether real or personal, immovable or movable, tangible or intangible, or corporeal or incorporeal and, without restricting the generality of the foregoing, includes (a) a right of any kind whatever, a share or a chose in action, (b) unless a contrary intention is evident, money, (c) a timber resource property, (d) the work in progress of a business that is a profession; and (e) the goodwill of a business, as referred to in subsection 13(34); ( biens ) provincial SIFT tax factor [Repealed, 2008, c. 28, s. 34] provincial SIFT tax rate of a SIFT trust or a SIFT partnership for a taxation year means the prescribed amount determined in respect of the SIFT trust or SIFT partnership for the taxation year; ( taux d’imposition provincial des EIPD ) public corporation has the meaning assigned by subsection 89(1); ( société publique ) public foundation has the meaning assigned by section 149.1; ( fondation publique ) public market has the same meaning as in subsection 122.1(1); ( marché public ) qualified Canadian journalism organization , at any time, means a corporation, partnership or trust that (a) meets the following conditions: (i) in the case of a corporation, (A) it is incorporated under the laws of Canada or a province, (B) the chairperson or other presiding officer, and at least 3/4 of the directors or other similar officers, are citizens of Canada, and (C) it is resident in Canada, (ii) in the case of a partnership, (A) it is formed under the laws of a province, and (B) individuals who are citizens of Canada or persons, or partnerships, described in any of subparagraphs (i) to (iii) hold interests in the partnership (I) representing in value at least 75% of the total value of the partnership property, and (II) that result in at least 75% of each income or loss of the partnership from any source being included in the determination of their incomes, (iii) in the case of a trust, (A) it is formed under the laws of a province, (B) it is resident in Canada, and (C) if interests as a beneficiary under the trust are held by one or more persons or partnerships, at least 75% of the fair market value of all interests as a beneficiary under the trust are held by (I) individuals who are citizens of Canada, or (II) persons or partnerships described in any of subparagraphs (i) to (iii), (iv) it operates in Canada, including that its content is edited, designed and, except in the case of digital content, published in Canada, (v) it is engaged in the production of original news content, which (A) must be primarily focused on matters of general interest and reports of current events, including coverage of democratic institutions and processes, and (B) must not be primarily focused on a particular topic such as industry-specific news, sports, recreation, arts,