GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 171
Disposal of Appeal 171 (1) The Tax Court of Canada may dispose of an appeal by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, (ii) varying the assessment, or (iii) referring the assessment back to the Minister for reconsideration and reassessment. Ecological gifts (1.1) On an appeal under subsection 169(1.1), the Tax Court of Canada may confirm or vary the amount determined to be the fair market value of a property and the value determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment. Partial disposition of appeal (2) If an appeal raises more than one issue, the Tax Court of Canada may, with the consent in writing of the parties to the appeal, dispose of a particular issue by (a) dismissing the appeal with respect to the particular issue; or (b) allowing the appeal with respect to the particular issue and (i) varying the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment. Disposal of remaining issues (3) If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue. Appeal to Federal Court of Appeal (4) If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act , as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 171; 1994, c. 7, Sch. IX, s. 215; 2001, c. 17, s. 159; 2013, c. 33, s. 18
Income Tax Act — I-3.3 172
under subsection 7(1) of the Charities Registration (Security Information) Act . Deemed refusal to register (4) For the purposes of subsection 172(3), the Minister shall be deemed to have refused (a) to register an applicant for registration as a Canadian amateur athletic association, (a.1) [Repealed, 2005, c. 19, s. 39] (b) to accept for registration for the purposes of this Act any retirement savings plan or profit sharing plan, (c) [Repealed, 2011, c. 24, s. 54] (d) to accept for registration for the purposes of this Act any education savings plan, or (f) to accept for registration for the purposes of this Act any retirement income fund, where the Minister has not notified the applicant of the disposition of the application within 180 days after the filing of the application with the Minister, and, in any such case, subject to subsection (3.1), an appeal from the refusal to the Federal Court of Appeal pursuant to subsection (3) may, notwithstanding subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court. Exception - Charities Registration (Security Information) Act (4.1) An appeal referred to in subsection (3) or (4) is suspended when an applicant or a registered charity is, under subsection 5(1) of the Charities Registration (Security Information) Act , served with a copy of a certificate that has been signed under that Act, whether the appeal was instituted before or after the certificate was so signed, and the appeal is (a) discontinued on the determination, under subsection 7(1) of that Act, that the certificate is reasonable; or (b) reinstated as of the date the certificate is, under subsection 7(2) of that Act, quashed. Idem (5) For the purposes of subsection 172(3), the Minister shall be deemed to have refused (a) to register for the purposes of this Act any pension plan or pooled pension plan, or (b) to accept an amendment to a registered pension plan or a pooled registered pension plan where the Minister has not notified the applicant of the Minister’s disposition of the application within 1 year after the filing of the application with the Minister, and, in any such case, an appeal from the refusal to the Federal Court of Appeal pursuant to subsection 172(3) may, notwithstanding anything in subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court. Application of s. 149.1(1) (6) The definitions in subsection 149.1(1) apply to this section. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 172; 1994, c. 7, Sch. II, s. 141; 1998, c. 19, s. 46; 2001, c. 41, ss. 115, 127; 2005, c. 19, s. 39; 2011, c. 24, s. 54; 2012, c. 31, s. 41 2019, c. 29, s. 38
Income Tax Act — I-3.3 173
References to Tax Court of Canada 173 (1) Where the Minister and a taxpayer agree in writing that a question of law, fact or mixed law and fact arising under this Act, in respect of any assessment, proposed assessment, determination or proposed determination, should be determined by the Tax Court of Canada, that question shall be determined by that Court. Time during consideration not to count (2) The time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined pursuant to subsection 173(1) and the day on which the question is finally determined shall not be counted in the computation of (a) the periods determined under subsection 152(4), (b) the time for service of a notice of objection to an assessment under section 165, or (c) the time within which an appeal may be instituted under section 169, for the purpose of making an assessment of the tax payable by the taxpayer who agreed in writing to the determination of the question, for the purpose of serving a notice of objection thereto or for the purpose of instituting an appeal therefrom, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“173”; 1984, c. 1, s. 89, c. 45, s. 73; 1988, c. 61, s. 19; 1990, c. 39, s. 45
Income Tax Act — I-3.3 174
and conclusive and not subject to any appeal, or (b) in the case of any other taxpayer, the day on which the taxpayer is served with notice that the taxpayer has not been named in an order of the Tax Court of Canada pursuant to subsection 174(3), shall not be counted in the computation of (c) the periods determined under subsection 152(4), (d) the time for service of a notice of objection to an assessment under section 165, or (e) the time within which an appeal may be instituted under section 169, for the purpose of making an assessment of the tax, interest or penalties payable by the taxpayer, serving a notice of objection thereto or instituting an appeal therefrom, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 174; 2002, c. 8, s. 182; 2013, c. 33, s. 19
Income Tax Act — I-3.3 175
Institution of appeals 175 An appeal to the Tax Court of Canada under this Act, other than one referred to in section 18 of the Tax Court of Canada Act , shall be instituted in the manner set out in that Act or in any rules made under that Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 175; 1994, c. 7, Sch. VIII, s. 101
Income Tax Act — I-3.3 176
176 [Repealed, 2013, c. 34, s. 323] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 176; 2002, c. 8, s. 149; 2013, c. 34, s. 323
Income Tax Act — I-3.3 179
Hearings in camera 179 Proceedings in the Federal Court of Appeal under this Division may, on the application of the taxpayer, be held in camera if the taxpayer establishes to the satisfaction of the Court that the circumstances of the case justify in camera proceedings. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 179; 2002, c. 8, s. 184
Income Tax Act — I-3.3 179.1
No reasonable grounds for appeal 179.1 Where the Tax Court of Canada disposes of an appeal by a taxpayer in respect of an amount payable under this Part or where such an appeal has been discontinued or dismissed without trial, the Court may, on the application of the Minister and whether or not it awards costs, order the taxpayer to pay to the Receiver General an amount not exceeding 10% of any part of the amount that was in controversy in respect of which the Court determines that there were no reasonable grounds for the appeal, if in the opinion of the Court one of the main purposes for instituting or maintaining any part of the appeal was to defer the payment of any amount payable under this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 179.1; 1994, c. 7, Sch. VIII, s. 102
Income Tax Act — I-3.3 180
Appeals to Federal Court of Appeal 180 (1) An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from (a) the day on which the Minister notifies a person under subsection 165(3) of the Minister’s action in respect of a notice of objection filed under subsection 168(4), (b) [Repealed, 2011, c. 24, s. 55] (c) the mailing of notice to the administrator of the registered pension plan under subsection 147.1(11), (c.1) the sending of a notice to a promoter of a registered education savings plan under subsection 146.1(12.1), (c.2) the mailing of notice to the administrator of the pooled registered pension plan under subsection 147.5(24), or (d) the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan or pooled registered pension plan was mailed, or otherwise communicated in writing, by the Minister to any person, as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiration of those 30 days, fix or allow. No jurisdiction in a Tax Court of Canada or Federal Court (2) Neither the Tax Court of Canada nor the Federal Court has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section. Summary disposition of appeal (3) An appeal to the Federal Court of Appeal instituted under this section shall be heard and determined in a summary way. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 180; 1994, c. 7, Sch. II, s. 142; 1998, c. 19, s. 47; 2002, c. 8, s. 183; 2005, c. 19, s. 40; 2011, c. 24, s. 55; 2012, c. 31, s. 42
Income Tax Act — I-3.3 180.1
180.1 [Repealed, 2001, c. 17, s. 161(1)] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 180.1; 1994, c. 7, Sch. II, s. 143, Sch. VIII, s. 103, c. 8, s. 28; 1999, c. 22, s. 67; 2000, c. 19, s. 52; 2001, c. 17, ss. 160, 161
Income Tax Act — I-3.3 180.2
ster, without notice or demand therefor, (i) where the individual is resident in Canada throughout the taxation year, a return for the year under this Part in prescribed form and containing prescribed information on or before the individual’s filing-due date for the year, and (ii) in any other case, a return of income for the year on or before the individual’s balance-due day for the year; and (b) pay the individual’s tax payable under this Part for the year on or before the individual’s balance-due day for the year. Provisions applicable to this Part (6) Subsection 150(3), sections 150.1, 151 and 152, subsections 153(1.1), 153(1.2) and 153(3), sections 155 to 156.1 and 158 to 167 and Division J of Part I apply to this Part with any modifications that the circumstances require. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 180.2; 1994, c. 7, Sch. II, s. 144, Sch. VII, s. 21; 1996, c. 21, s. 46; 2000, c. 12, s. 142; 2001, c. 17, s. 162; 2006, c. 4, s. 178; 2007, c. 35, s. 119; 2010, c. 25, s. 47; 2018, c. 12, s. 28
Income Tax Act — I-3.3 (a)
adjusted income of an individual for a taxation year means the amount that would be the individual’s income under Part I for the year if in computing that income no amount were (a) included (i) under paragraph 56(1)(q.1) or subsection 56(6), (ii) in respect of a gain from a disposition of property to which section 79 applies, or (iii) in respect of a gain described in subsection 40(3.21), or (b) deductible under paragraph 20(1)(ww) or 60(w), (y) or (z). ( revenu modifié )
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 (a)
return of income in respect of 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 Part I for the year, and (b) in any other case, a prescribed form containing prescribed information. ( déclaration de revenu )
Income Tax Act — I-3.3 181
ng principles, or (ii) accepted by the Superintendent of Financial Institutions, in the case of a bank or an insurance corporation that is required by law to report to the Superintendent, or the superintendent of insurance or other similar officer or authority of the province under whose laws the corporation is incorporated, in the case of an insurance corporation that is required by law to report to that officer or authority, shall be used. Limitations respecting inclusions and deductions (4) Unless a contrary intention is evident, no provision of this Part shall be read or construed to require the inclusion or to permit the deduction, in computing the amount of a corporation’s capital, investment allowance, taxable capital or taxable capital employed in Canada for a taxation year, of any amount to the extent that that amount has been included or deducted, as the case may be, in computing the first-mentioned amount under, in accordance with or by reason of any other provision of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 181; 1994, c. 7, Sch. II, s. 145, Sch. VIII, s. 104, c. 21, s. 81; 1995, c. 21, s. 72; 2001, c. 17, s. 220; 2013, c. 34, ss. 147, 324 2022, c. 19, s. 43
Income Tax Act — I-3.3 (a)
financial institution , in respect of a taxation year, means a corporation that at any time in the year is (a) a bank or credit union, (b) an insurance corporation that carries on business in Canada, (c) authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public, (d) authorized under the laws of Canada or a province to accept deposits from the public and carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or of hypothecs on immovables, (e) a registered securities dealer, (f) a mortgage investment corporation, or (g) a corporation (i) listed in the schedule, or (ii) all or substantially all of the assets of which are shares or indebtedness of financial institutions to which the corporation is related; ( institution financière )
Income Tax Act — I-3.3 (a)
long-term debt means (a) in the case of a bank, its subordinated indebtedness (within the meaning assigned by section 2 of the Bank Act ) evidenced by obligations issued for a term of not less than 5 years, (b) in the case of an insurance corporation, its subordinated indebtedness (within the meaning assigned by section 2 of the Insurance Companies Act ) evidenced by obligations issued for a term of not less than 5 years, and (c) in the case of any other corporation, its subordinated indebtedness (within the meaning that would be assigned by section 2 of the Bank Act if the definition of that expression in that section were applied with such modifications as the circumstances require) evidenced by obligations issued for a term of not less than 5 years, but does not include, where the corporation is a prescribed federal Crown corporation for the purpose of section 27, any indebtedness evidenced by obligations issued to and held by Her Majesty in right of Canada; ( passif à long terme )
Income Tax Act — I-3.3
reserves , in respect of a corporation for a taxation year, means the amount at the end of the year of all of the corporation’s reserves, provisions and allowances (other than allowances in respect of depreciation or depletion) and, for greater certainty, includes any provision in respect of deferred taxes. ( réserves )
Income Tax Act — I-3.3 181.1
greater of (ii) the amount determined under subparagraph 181.1(7)(a)(i), and (iii) the corporation’s taxable income for the particular year; and (b) the corporation’s unused surtax credit for a particular taxation year that ends after that time is deductible by the corporation for a taxation year that ended before that time (in this paragraph referred to as the “preceding year”) to the extent of that proportion of the corporation’s Canadian surtax payable for the particular year that (i) the amount, if any, by which (A) the total of all amounts each of which is (I) its income under Part I for the particular year from a business that was carried on by the corporation in the preceding year and throughout the particular year for profit or with a reasonable expectation of profit, or (II) where properties were sold, leased, rented or developed or services were rendered in the course of carrying on that business before that time, the corporation’s income under Part I for the particular year from any other business all or substantially all of the income of which was derived from the sale, leasing, rental or development, as the case may be, of similar properties or the rendering of similar services exceeds (B) the total of all amounts each of which is an amount deducted under paragraph 111(1)(a) or 111(1)(d) in computing the corporation’s taxable income for the particular year in respect of a non-capital loss or a farm loss, as the case may be, for a taxation year in respect of any business referred to in clause 181.1(7)(b)(i)(A) is of the greater of (ii) the amount determined under subparagraph 181.1(7)(b)(i), and (iii) the corporation’s taxable income for the particular year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 181.1; 1994, c. 7, Sch. II, s. 146, Sch. VIII, s. 105, c. 21, s. 82; 1996, c. 21, s. 47; 1998, c. 19, s. 194; 2003, c. 15, s. 85; 2006, c. 4, s. 82; 2017, c. 33, s. 63
Income Tax Act — I-3.3
Canadian surtax payable of a corporation for a taxation year has the meaning assigned by subsection 125.3(4); ( surtaxe canadienne payable )
Income Tax Act — I-3.3 (a)
unused surtax credit for a taxation year ending after 1991 (a) of a corporation (other than a corporation that was throughout the year a financial institution, within the meaning assigned by section 190) means the amount, if any, by which (i) its Canadian surtax payable for the year exceeds the total of (ii) the amount that would, but for subsection 181.1(4), be its tax payable under this Part for the year, and (iii) the amount, if any, deducted under section 125.3 in computing the corporation’s tax payable under Part I for the year, and (b) of a corporation that was throughout the year a financial institution (within the meaning assigned by section 190) means the lesser of (i) the amount, if any, by which (A) its Canadian surtax payable for the year exceeds the total of (B) the amount that would, but for subsection 181.1(4), be its tax payable under this Part for the year, and (C) the amount, if any, deducted under section 125.3 in computing the corporation’s tax payable under Part I for the year, and (ii) the amount, if any, by which its tax payable under Part I for the year exceeds the amount that would, but for subsection 181.1(4) and subsection 190.1(3), be the total of its taxes payable under Parts I.3 and VI for the year. ( crédit de surtaxe inutilisé )
Income Tax Act — I-3.3 181.2
ear is the total of all amounts each of which is the carrying value at the end of the year of an asset of the corporation that is (a) a share of another corporation, (b) a loan or advance to another corporation (other than a financial institution), (c) a bond, debenture, note, mortgage, hypothecary claim or similar obligation of another corporation (other than a financial institution), (d) long-term debt of a financial institution, (d.1) a loan or advance to, or a bond, debenture, note, mortgage, hypothecary claim or similar obligation of, a partnership each member of which was, throughout the year, (i) another corporation (other than a financial institution) that was not exempt from tax under this Part (otherwise than because of paragraph 181.1(3)(d)), or (ii) another partnership described in this paragraph, (e) an interest in a partnership, or (f) a dividend payable to the corporation at the end of the year on a share of the capital stock of another corporation, other than a share of the capital stock of, a dividend payable by, or indebtedness of, a corporation that is exempt from tax under this Part (otherwise than because of paragraph 181.1(3)(d)). Value of interest in partnership (5) For the purposes of subsection (4) and this subsection, the carrying value at the end of a taxation year of an interest of a corporation or of a partnership (each of which is referred to in this subsection as the “member”) in a particular partnership is deemed to be the member’s specified proportion, for the particular partnership’s last fiscal period that ends at or before the end of the taxation year, of the amount that would, if the particular partnership were a corporation, be the particular partnership’s investment allowance at the end of that fiscal period. Loan (6) For the purpose of subsection 181.2(4), where a corporation made a particular loan to a trust that neither (a) made any loans or advances to nor received any loans or advances from, nor (b) acquired any bond, debenture, note, mortgage, hypothecary claim or similar obligation of nor issued any bond, debenture, note, mortgage, hypothecary claim or similar obligation to a person not related to the corporation, as part of a series of transactions in which the trust made a loan to another corporation (other than a financial institution) to which the corporation is related, the least of (c) the amount of the particular loan, (d) the amount of the loan from the trust to the other corporation, and (e) the amount, if any, by which (i) the total of all amounts each of which is the amount of a loan from the trust to any corporation exceeds (ii) the total of all amounts each of which is the amount of a loan (other than the particular loan) from any corporation to the trust at any time shall be deemed to be the amount of a loan from the corporation to the other corporation at that time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 181.2; 1994, c. 7, Sch. II, s. 147, Sch. VIII, s. 106; 1998, c. 19, s. 195; 2001, c. 17, s. 221; 2013, c. 34, s. 325