GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
base taxation year in relation to a month means (a) where the month is any of the first 6 months of a calendar year, the taxation year that ended on December 31 of the second preceding calendar year, and (b) where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year; ( année de base )
Income Tax Act — I-3.3
cohabiting spouse or common-law partner of an individual at any time means the person who at that time is the individual’s spouse or common-law partner and who is not at that time living separate and apart from the individual and, for the purpose of this definition, a person shall not be considered to be living separate and apart from an individual at any time unless they were living separate and apart at that time, because of a breakdown of their marriage or common-law partnership, for a period of at least 90 days that includes that time; ( époux ou conjoint de fait visé )
Income Tax Act — I-3.3
earned income [Repealed, 1998, c. 21, s. 92]
Income Tax Act — I-3.3 (a)
eligible individual in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is a parent of the qualified dependant who (i) is the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant and who is not a shared-custody parent in respect of the qualified dependant, or (ii) is a shared-custody parent in respect of the qualified dependant, (c) is resident in Canada or, where the person is the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year, (d) is not described in paragraph 149(1)(a) or 149(1)(b), and (e) is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who (i) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act , (ii) is a temporary resident within the meaning of the Immigration and Refugee Protection Act , who was resident in Canada throughout the 18 month period preceding that time, (iii) is a protected person within the meaning of the Immigration and Refugee Protection Act , (iv) was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act , or (v) is an Indian within the meaning of the Indian Act , and for the purposes of this definition, (f) where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances, (h) prescribed factors shall be considered in determining what constitutes care and upbringing, and (i) an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada, the government of a province or an Indigenous governing body (as defined in section 2 of the Children’s Special Allowances Act ) for the benefit of the other individual; ( particulier admissible )
Income Tax Act — I-3.3 (a)
qualified dependant at any time means a person who at that time (a) has not attained the age of 18 years, (b) is not a person in respect of whom an amount was deducted under paragraph (a) of the description of B in subsection 118(1) in computing the tax payable under this Part by the person’s spouse or common-law partner for the base taxation year in relation to the month that includes that time, and (c) is not a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable for the month that includes that time; ( personne à charge admissible )
Income Tax Act — I-3.3 (a)
return of income filed by an individual for a taxation year means (a) where the individual was resident in Canada throughout the year, the individual’s return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is filed or required to be filed under this Part for the year, and (b) in any other case, a prescribed form containing prescribed information, that is filed with the Minister; ( déclaration de revenu )
Income Tax Act — I-3.3 (a)
shared-custody parent in respect of a qualified dependant at a particular time means, where the presumption referred to in paragraph (f) of the definition eligible individual does not apply in respect of the qualified dependant, an individual who is one of the two parents of the qualified dependant who (a) are not at that time cohabiting spouses or common-law partners of each other, (b) reside with the qualified dependant either (i) at least 40% of the time in the month in which the particular time occurs, or (ii) on an approximately equal basis, and (c) primarily fulfil the responsibility for the care and upbringing of the qualified dependant when residing with the qualified dependant, as determined in consideration of prescribed factors. ( parent ayant la garde partagée )
Income Tax Act — I-3.3 122.62
hose events to have occurred applies. Death of child — qualified dependant (9) For the purposes of this Subdivision (other than subsection (4)), a person is deemed to be a qualified dependant at the beginning of a month if (a) the person died in any of the six preceding months; (b) the person’s date of birth was not 18 years or more prior to the beginning of the month; and (c) the person was a qualified dependant immediately prior to their death. Death of child — eligible individual (10) For the purposes of this Subdivision (other than subsection (4)), a person is deemed to be an eligible individual in respect of a qualified dependant at the beginning of a month if (a) that qualified dependant is a qualified dependant at the beginning of that month because of subsection (9); (b) the person was an eligible individual in respect of the qualified dependant immediately before the qualified dependant’s death; and (c) at the beginning of the month, the person satisfied the conditions set out in paragraphs (c) to (e) of the definition eligible individual in section 122.6. Death of child (11) For the purposes of paragraphs (a) and (b) of the description of E in subsection 122.61(1), if a person is deemed to be a qualified dependant at the beginning of a month because of subsection (9), the person is deemed to be the age at the beginning of that month that the person would have been at the beginning of that month had the person not died. Death of child — disability tax credit (12) For the purposes of paragraph (a) of the description of N in subsection 122.61(1), if a person died on or after July 1 of a particular taxation year and an amount could have been deducted in respect of that person under section 118.3 for that taxation year, an amount is deemed to be deductible under section 118.3 in respect of that person for the immediately following taxation year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 7, Sch. VII, s. 12; 1996, c. 11, ss. 95, 97; 1998, c. 19, s. 142, c. 21, s. 95; 2000, c. 12, s. 142; 2011, c. 24, s. 39; 2016, c. 7, s. 30 2021, c. 7, s. 3 2024, c. 17, s. 31 2026, c. 3, s. 44
Income Tax Act — I-3.3 122.63
Agreement 122.63 (1) The Minister of Finance may enter into an agreement with the government of a province whereby the amounts determined under the description of E in subsection 122.61(1) with respect to persons resident in the province shall, for the purpose of calculating overpayments deemed to arise under that subsection, be replaced by amounts determined in accordance with the agreement. Agreement (2) The amounts determined under the description of E in subsection 122.61(1) for a base taxation year because of any agreement entered into with a province and referred to in subsection (1) shall be based on the age of qualified dependants of eligible individuals, or on the number of such qualified dependants, or both, and shall result in an amount in respect of a qualified dependant that is not less, in respect of that qualified dependant, than 85% of the amount that would otherwise be determined under that description in respect of that qualified dependant for that year. Agreement (3) Any agreement entered into with a province and referred to in subsection (1) shall provide that, where the operation of the agreement results in a total of all amounts, each of which is an amount deemed under subsection 122.61(1) to be an overpayment on account of the liability under this Part for a taxation year of a person subject to the agreement, that exceeds 101% of the total of such overpayments that would have otherwise been deemed to have arisen under subsection 122.61(1), the excess shall be reimbursed by the government of the province to the Government of Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 7, Sch. VII, s. 12; 1996, c. 11, s. 95; 1998, c. 19, s. 143; 2016, c. 7, s. 31
Income Tax Act — I-3.3 122.64
122.64 [Repealed, 2013, c. 40, s. 53] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 7, Sch. VII, s. 12; 1996, c. 11, ss. 95, 97; 1998, c. 19, s. 144; 2005, c. 35, ss. 66, 67; 2012, c. 19, ss. 694, 695; 2013, c. 40, s. 53
Income Tax Act — I-3.3 122.7
use, and (ii) the surviving spouse is not the cohabiting spouse or common-law partner of another individual at the end of the year; and (d) any return of income filed by a legal representative of the individual is deemed to be a return of income filed by the individual. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 35, s. 42; 2009, c. 2, s. 38, c. 31, s. 13; 2010, c. 25, s. 26; 2018, c. 12, s. 19, c. 27, s. 12 2019, c. 29, s. 20 2021, c. 23, s. 22 2022, c. 10, s. 10 2023, c. 26, s. 30
Income Tax Act — I-3.3 (a)
adjusted net income of an individual for a taxation year means the amount that would be the individual’s income for the taxation year if (a) [Repealed, 2018, c. 27, s. 12] (b) in computing that income, no amount were included under paragraph 56(1)(q.1) or subsection 56(6), in respect of any gain from a disposition of property to which section 79 applies or in respect of a gain described in subsection 40(3.21); and (c) in computing that income, no amount were deductible under paragraph 20(1)(ww) or 60(y) or (z). ( revenu net rajusté )
Income Tax Act — I-3.3
cohabiting spouse or common-law partner of an individual at any time has the meaning assigned by section 122.6. ( conjoint visé )
Income Tax Act — I-3.3
designated educational institution has the meaning assigned by subsection 118.6(1). ( établissement d’enseignement agréé )
Income Tax Act — I-3.3 (a)
eligible dependant of an individual for a taxation year means a child of the individual who, at the end of the year, (a) resided with the individual; (b) was under the age of 19 years; and (c) was not an eligible individual. ( personne à charge admissible )
Income Tax Act — I-3.3 (a)
eligible individual for a taxation year means an individual (other than an ineligible individ-ual) who was resident in Canada throughout the taxation year and who was, at the end of the taxation year, (a) 19 years of age or older; (b) the cohabiting spouse or common-law partner of another individual; or (c) the parent of a child with whom the individual resides. ( particulier admissible )
Income Tax Act — I-3.3
eligible spouse of an eligible individual for a taxation year means an individual (other than an ineligible individual) who was resident in Canada throughout the taxation year and who was, at the end of the taxation year, the cohabiting spouse or common-law partner of the eligible individual. ( conjoint admissible )
Income Tax Act — I-3.3 (a)
ineligible individual for a taxation year means an individual (a) who is described in paragraph 149(1)(a) or (b) at any time in the taxation year; (b) who, except where the individual has an eligible dependant for the taxation year, was enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the taxation year; or (c) who was confined to a prison or similar institution for a period of at least 90 days during the taxation year. ( particulier non admissible )
Income Tax Act — I-3.3
return of income filed by an individual for a taxation year means a return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the individual had tax payable under this Part for the taxation year. ( déclaration de revenu )
Income Tax Act — I-3.3 (a)
working income , of an individual for a taxation year, means the total of (a) the total of all amounts each of which would, if this Act were read without reference to section 8, be the individual’s income for the taxation year from an office or employment, (b) all amounts that are included because of paragraph 56(1)(n) or (o) or subparagraph 56(1)(r)(v) in computing the individual’s income for a period in the taxation year, and (c) the total of all amounts each of which is the individual’s income for the taxation year from a business carried on by the individual otherwise than as a specified member of a partnership. ( revenu de travail )
Income Tax Act — I-3.3 122.71
Modification for purposes of provincial program 122.71 The Minister of Finance may enter into an agreement with the government of a province whereby the amounts determined under subsections 122.7(2) and (3) with respect to an eligible individual resident in the province at the end of the taxation year shall, for the purpose of calculating amounts deemed to be paid on account of the tax payable of an individual under those subsections, be replaced by amounts determined in accordance with the agreement. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 35, s. 42
Income Tax Act — I-3.3 122.72
ding taxation year on the basis that the particular individual had no eligible spouse for the preceding taxation year, if (a) another individual was, for the purposes of section 122.7, the eligible spouse of the particular individual for the preceding taxation year; and (b) the other individual is not, for the purposes of subsection (1), an eligible individual for the preceding taxation year in relation to the month specified for the taxation year because of subsection (5). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2023, c. 26, s. 31
Income Tax Act — I-3.3 122.8
onth, eligible individuals (as defined in section 122.6, but the definition qualified dependant in that section having the meaning assigned by subsection (1)) in respect of that person; and (c) in any other case, the person is deemed to be, in relation to that month, a qualified dependant only of the individual that the Minister designates. Notification to Minister (8.1) An individual shall notify the Minister of the occurrence of any of the following events before the end of the month following the month in which the event occurs: (a) the individual ceases to be an eligible individual; (b) a person becomes or ceases to be the individual’s qualified relation; and (c) a person ceases to be a qualified dependant of the individual, otherwise than because of attaining the age of 19 years. Effect of bankruptcy (9) For the purposes of this section, if an individual becomes bankrupt in a particular calendar year, notwithstanding subsection 128(2), any reference to the taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2014, c. 39, s. 39; 2016, c. 7, s. 32; 2018, c. 27, s. 13 2022, c. 10, s. 11 2024, c. 15, s. 30
Income Tax Act — I-3.3
cohabiting spouse or common-law partner , of an individual at any time, has the same meaning as in section 122.6. ( époux ou conjoint de fait visé )
Income Tax Act — I-3.3 (a)
qualified dependant , of an individual in relation to a month specified for a taxation year, means a person who at the beginning of the specified month (a) is the individual’s child or is dependent for support on the individual or on the individual’s cohabiting spouse or common-law partner; (b) resides with the individual; (c) is under the age of 19 years; (d) is not an eligible individual in relation to the specified month; and (e) is not a qualified relation of any individual in relation to the specified month. ( personne à charge admissible )
Income Tax Act — I-3.3
qualified relation , of an individual in relation to a month specified for a taxation year, means the person, if any, who, at the beginning of the specified month, is the individual’s cohabiting spouse or common-law partner. ( proche admissible )
Income Tax Act — I-3.3 (a)
relevant census means (a) for the 2023 and 2024 taxation years, the 2016 census published by Statistics Canada; and (b) in any other case, the last census published by Statistics Canada before the taxation year. ( recensement pertinent )
Income Tax Act — I-3.3
return of income , in respect of a person for a taxation year, means the person’s return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the person had tax payable under this Part for the taxation year. ( déclaration de revenu )
Income Tax Act — I-3.3 122.9
not resident in Canada, computed as though that period or those periods were the whole taxation year, and (ii) the amounts deemed to be paid under subsection (2) that can reasonably be considered as wholly applicable to the period or periods in the year throughout which the eligible educator is resident in Canada, computed as though that period or those periods were the whole taxation year; and (b) the total of the amounts that would have been deemed to have been paid under subsection (2) for the year had the eligible educator been resident in Canada throughout the year. Non-residents (6) Subsection (2) does not apply in respect of a taxation year of an eligible educator if the eligible educator is, at no time in the year, resident in Canada, unless all or substantially all the eligible educator’s income for the year is included in computing the eligible educator’s taxable income earned in Canada for the year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2016, c. 7, s. 33 2022, c. 5, s. 4
Income Tax Act — I-3.3 (a)
eligible educator , in respect of a taxation year, means an individual who, at any time during the taxation year, (a) is employed in Canada as a teacher or an early childhood educator at (i) an elementary or secondary school, or (ii) a regulated child care facility; and (b) holds a valid and recognized (in the province or territory in which the individual is employed) (i) teaching certificate, licence, permit or diploma, or (ii) certificate or diploma in early childhood education. ( éducateur admissible )
Income Tax Act — I-3.3 (a)
eligible supplies expense , of an eligible educator for a taxation year, means an amount (other than any amount deducted in computing any person’s income for any taxation year or any amount otherwise included in computing a deduction from any person’s tax payable under this Act for any taxation year) paid by the eligible educator in the taxation year for teaching supplies to the extent that (a) the teaching supplies were (i) purchased by the eligible educator for the purpose of teaching or facilitating students’ learning, and (ii) directly consumed or used in the performance of the duties of the eligible educator’s employment; and (b) the eligible educator is not entitled to receive a reimbursement, allowance or any other form of assistance (other than an amount that is included in computing the income for any taxation year of the eligible educator and that is not deductible in computing the taxable income of the eligible educator) in respect of the amount paid. ( dépense admissible )
Income Tax Act — I-3.3
return of income filed by an eligible educator for a taxation year means a return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the year or that would be required to be filed if the eligible educator had tax payable under this Part for the year. ( déclaration de revenu )
Income Tax Act — I-3.3 (a)
teaching supplies means (a) consumable supplies; and (b) prescribed durable goods. ( fournitures scolaires )
Income Tax Act — I-3.3 122.92
novation for the purpose of a claim under subsection (3) by all taxpayers during the lifetime of the qualifying individual; (b) a maximum of $50,000 of qualifying expenditures may be claimed by all taxpayers in respect of the same qualifying renovation; and (c) if more than one taxpayer is entitled to a deduction under subsection (3) in respect of the same qualifying individual or the same qualifying renovation and the taxpayers cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions. Effect of bankruptcy (5) For the purpose of this Subdivision, if an eligible individual becomes bankrupt in a particular calendar year, despite subsection 128(2), any reference to the taxation year of the eligible individual is deemed to be a reference to the particular calendar year. Special rules in the event of death (6) For the purpose of this section, if an eligible individual or a qualifying individual dies in a calendar year, (a) the deceased individual is deemed to be resident in Canada from the time of death until the end of the year if, immediately before death, the deceased individual was resident in Canada; (b) the deceased individual is deemed to be the same age at the end of the year as the individual would have been if the individual were alive at the end of the year; (c) the deceased individual is deemed to be the cohabiting spouse or common-law partner of another individual (referred to in this paragraph as the “surviving spouse”) at the end of the year if, (i) immediately before death, the deceased individual was the cohabiting spouse or common-law partner (as defined in section 122.6) of the surviving spouse, and (ii) the surviving spouse is not the cohabiting spouse or common-law partner (as defined in section 122.6) of another individual at the end of the year; and (d) any return of income filed by a legal representative of the deceased individual is deemed to be a return of income filed by the individual. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2022, c. 19, s. 19 2024, c. 17, s. 32