jswizzle3737/ontario_laws_and_regs huggingface dataset:
Definition
1. For the purposes of the definition of “non-cash expense” in section 1 of the Act,  “non-cash expense” means the amount recognized as an expense in a fiscal year on account of any of the following: 1. The reduction of a prepaid expense. 2. Amortization of a capital asset. 3. A loss on the disposition of a capital asset. 4. A loss on the unusual loss of a capital asset. 5. Bad debt expense. 6. Imputed interest on a loan bearing interest below the prevailing market rate. O. Reg. 26/03, s. 1.
Statutory appropriation for certain non-cash expenses
2. Non-cash expenses described in paragraphs 2, 4 and 5 of the definition of “non-cash expense” in section 1 are prescribed for the purposes of subsection 11.1 (3) of the Act. O. Reg. 26/03, s. 2.
Statutory appropriation for certain non-cash expenses
3. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 26/03, s. 3.