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for the purposes of this Act any balance of undeducted outlays expenses or other amounts for the year or a preceding taxation year not an amount received by the taxpayer in respect of a restrictive covenant as defined by subsection 56 that was included under subsection 56 in computing the income of a person related to the taxpayer as provided by subsection or does not reduce for the purpose of an assessment made or that may be made under this Act the cost or capital cost of the property or the amount of the outlay or expense as the case may be not reduce under subsection or or paragraph the cost or capital cost of the property or the amount of the outlay or expense as the case may be and not reasonably be considered to be a payment made in respect of the acquisition by the payer or the public authority of an interest in the taxpayer an interest in or for civil law a right in the business or an interest in or for civil law a real right in the Marginal tax rebates total of all amounts each of which is fuel tax rebate received in the | [
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year by the taxpayer under subsection 68 of theExcise Tax Act or amount determined by the formula C where Marginal charge rebates total of all amounts each of which is an amount that received by the taxpayer including by way of a deduction from tax in the year as a refund reimbursement contribution or allowance in respect of an amount that was at any time receivable directly or indirectly in any manner whatever by Her Majesty in right of Canada or of a province in respect of acquisition development or ownership of a Canadian resource property or production in Canada from a mineral resource a natural accumulation of petroleum or natural gas or an oil or a gas well and not otherwise included in computing the income for the year or a preceding taxation Marginal provided to partner the taxpayer is an individual who is a member of a partnership or an employee of a member of a partnership and the partnership makes an automobile available in the year to the taxpayer or to a person related to the taxpayer the amounts that would be included by reason of paragraph in the income of the taxpayer for the year if | [
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] | 101 |
the taxpayer were employed by the Marginal athlete trust payments amount in respect of an amateur athlete trust required by section 143 1 to be included in computing the income for the Marginal environmental trusts total of all amounts received by the taxpayer in the year as a beneficiary under a qualifying environmental trust whether or not the amounts are included because of subsection 107 in computing the income for any taxation Marginal of interests in qualifying environmental trusts total of all amounts each of which is the consideration received by the taxpayer in the year for the disposition to another person or partnership of all or part of the interest as a beneficiary under a qualifying environmental trust other than consideration that is the assumption of a reclamation obligation in respect of the Marginal forgiveness amount required because of subsection or to be included in computing the income for the Marginal funeral arrangements amount required because of subsection 148 to be included in computing the income for the Marginal amounts amount required by subsection 146 or section 207 061 to be included in computing the income for the Marginal amount received by the taxpayer in the year in respect | [
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] | 102 |
of a refund of an amount that was deducted under paragraph in computing income for any taxation and Marginal forward agreement total of all amounts each of which is the taxpayer acquires a property under a derivative forward agreement in the year the portion of the amount by which the fair market value of the property at the time it is acquired by the taxpayer exceeds the cost to the taxpayer of the property that is attributable to an underlying interest other than an underlying interest referred to in subparagraphs to of the definitionderivative forward agreementin subsection or the taxpayer disposes of a property under a derivative forward agreement in the year the portion of the amount by which theproceeds of the meaning assigned by Subdivision of the property exceeds the fair market value of the property at the time the agreement is entered into by the taxpayer that is attributable to an underlying interest other than an underlying interest referred to in clauses to of the definitionderivative forward agreementin subsection Marginal and are enacted for greater certainty and shall not be construed as implying that any amount not referred to in those paragraphs is not to be included in | [
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] | 103 |
computing income from a business for a taxation year whether it is received or receivable in the year or not Marginal deferral of section 9 income under paragraph does not defer the inclusion in income of any amount that would if this section were read without reference to that paragraph be included in computing the income in accordance with section 9 Marginal of income the purposes of this Act if an amount is included in computing the income of a taxpayer for a taxation year because of paragraph and the amount is in respect of interest that is deductible by a partnership in computing its income from a particular source or from sources in a particular place the amount is deemed to be from the particular source or from sources in the particular place as the case may be Marginal of inducement reimbursement etc the purposes of paragraph where at a particular time a taxpayer who is a beneficiary of a trust or a member of a partnership has received an amount as an inducement whether as a grant subsidy forgivable loan deduction from tax allowance or any other form of inducement in respect of the activities of the trust | [
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] | 104 |
or partnership or as a reimbursement contribution allowance or as assistance whether as a grant subsidy forgivable loan deduction from tax allowance or any other form of assistance in respect of the cost of property or in respect of an expense of the trust or partnership the amount shall be deemed to have been received at that time by the trust or partnership as the case may be as such an inducement reimbursement contribution allowance or assistance Marginal outlay or expense a taxation year a taxpayer receives an amount that would but for this subsection be included under paragraph in computing the income for the year in respect of an outlay or expense than an outlay or expense in respect of the cost of property of the made or incurred by the taxpayer before the end of the following taxation year and taxpayer elects under this subsection on or before the day on or before which the return of income under this Part for the year is required to be filed or would be required to be filed if tax under this Part were payable by the taxpayer for the year or where the outlay or expense is made or | [
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] | 105 |
incurred in the following taxation year for that following year the amount of the outlay or expense shall be deemed for the purpose of computing the income other than for the purposes of this subsection and paragraphs and to have always been the amount if any by which amount of the outlay or expense exceeds lesser of the amount elected by the taxpayer under this subsection and the amount so received by the taxpayer and notwithstanding subsections to such assessment or reassessment of the tax interest and penalties under this Act for any taxation year shall be made as is necessary to give effect to the election Marginal income to subsection in computing the income for a taxation year of a corporation partnership unit trust or any trust of which a corporation or a partnership is a beneficiary there shall be included any interest on a debt obligation than interest in respect of an income bond an income debenture a small business bond a small business development bond a net income stabilization account or an indexed debt that accrues to it to the end of the year or becomes receivable or is received by it before the end of the | [
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] | 106 |
year to the extent that the interest was not included in computing its income for a preceding taxation year Marginal from investment contract to subsection if in a taxation year a taxpayer than a taxpayer to whom subsection holds an interest in or for civil law a right in an investment contract on any anniversary day of the contract there shall be included in computing the income for the year the interest that accrued to the taxpayer to the end of that day with respect to the investment contract to the extent that the interest was not otherwise included in computing the income for the year or any preceding taxation year Marginal debt obligations and subsections and do not apply to a taxpayer in respect of a debt obligation for the part of a taxation year throughout which the obligation is impaired where an amount in respect of the obligation is deductible because of subparagraph in computing the income for the year Marginal accrual the purposes of subsections and and and if a taxpayer acquires an interest in or for civil law a right in a prescribed debt obligation an amount determined in prescribed manner is deemed to accrue to | [
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] | 107 |
the taxpayer as interest on the obligation in each taxation year during which the taxpayer holds the interest or the right in the obligation Marginal of proceeds of disposition a taxpayer disposes of an interest in or for civil law a right in a debt obligation that is a debt obligation in respect of which the proportion of the payments of principal to which the taxpayer is entitled is not equal to the proportion of the payments of interest to which the taxpayer is entitled the portion of the proceeds of disposition received by the taxpayer that can reasonably be considered to represent a recovery of the cost to the taxpayer of the interest or the right in the debt obligation shall notwithstanding any other provision of this Act not be included in computing the income and for the purpose of this subsection a debt obligation includes for greater certainty all of the obligations to pay principal and interest under that obligation Marginal from R H O S P any other provision of this Act where an individual was at the end of 1985 a beneficiary under a registered home ownership savings plan the meanings assigned by paragraphs 146 and | [
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] | 108 |
of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 as they read in their application to the 1985 taxation that portion of the income that can reasonably be considered to have accrued under the plan before 1986 than the portion thereof that can reasonably be considered to be attributable to amounts contributed after May 22 1985 to or under the shall not be included in computing the income of the individual or of any other person Marginal receipts shall be included in computing a income for a taxation year from a property the total of all amounts each of which is the amount determined by the formula A B where total of all amounts each of which is by subsection or or it read for the 2015 taxation to have been paid out of the NISA Fund No 2 before the particular time or by subsection or to have been paid out of another NISA Fund No 2 on being transferred to the NISA Fund No 2 before the particular time exceeds total of all amounts each of which is the amount by which an amount otherwise determined under this subsection in respect of a payment | [
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] | 109 |
out of the NISA Fund No 2 before the particular time was reduced because of this description Marginal credited or added not included in income any other provision of this Act an amount credited or added to a NISA Fund No 2 shall not be included in computing the income solely because of that crediting or adding Marginal of control corporate NISA Fund No 2 the purpose of subsection if at any time there is an acquisition of control of a corporation the balance of the NISA Fund No 2 if any at that time is deemed to be paid out to the corporation immediately before that time Marginal this section anniversary dayof an investment contract means day that is one year after the day immediately preceding the date of issue of the contract day that occurs at every successive one year interval from the day determined under paragraph and day on which the contract was disposed investment contract in relation to a taxpayer means any debt obligation other than salary deferral arrangement or a plan or arrangement that but for any of paragraphs and to of the definitionsalary deferral arrangementin subsection would be a salary deferral arrangement retirement compensation | [
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] | 110 |
arrangement or a plan or arrangement that but for any of paragraphs and to of the definitionretirement compensation arrangementin subsection would be a retirement compensation arrangement employee benefit plan or a plan or arrangement that but for any of paragraphs to of the definitionemployee benefit planin subsection would be an employee benefit plan foreign retirement arrangement TFSA income bond income debenture small business development bond small business bond obligation in respect of which the taxpayer has than because of subsection at periodic intervals of not more than one year included in computing the income throughout the period in which the taxpayer held an interest in or for civil law a right in the obligation the income accrued on it for those intervals obligation in respect of a net income stabilization account indexed debt obligation and prescribed contract de Marginal property deemed business the purposes of this Act if absent this subsection and paragraph a taxpayer would have had a gain from the disposition of a flipped property then throughout the period that the taxpayer owned the flipped property taxpayer is deemed to carry on a business that is an adventure or concern in the nature of trade with respect to | [
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] | 111 |
the flipped flipped property is deemed to be inventory of the and flipped property is deemed not to be capital property of the taxpayer Marginal offlipped property the purposes of subsections and aflipped propertymeans a housing unit of a taxpayer than a property that would be inventory of the taxpayer if the definitioninventoryin subsection were read without reference to subsection located in Canada that was owned by the taxpayer for less than 365 consecutive days prior to the disposition of the property other than a disposition that can reasonably be considered to occur due to or in anticipation of one or more of the following death of the taxpayer or a person related to the or more persons related to the taxpayer becoming a member of the household or the taxpayer becoming a member of the household of a related breakdown of the marriage or partnership of the taxpayer if the taxpayer has been living separate and apart from their spouse or partner for at least 90 days prior to the threat to the personal safety of the taxpayer or a related taxpayer or a related person suffering from a serious illness or defined in subsection of the taxpayer or | [
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] | 112 |
the spouse or partner if that definition was read without reference to the requirements for the new work location and the new residence to be in involuntary termination of the employment of the taxpayer or the spouse or insolvency of the or destruction or expropriation of the property revente Marginal property loss denial the purposes of this Part a loss from a business in respect of a flipped property is deemed to be nil Marginal bonus on Canada Savings Bonds 12 1Notwithstanding any other provision of this Act where in a taxation year a taxpayer receives an amount from the Government of Canada in respect of a Canada Savings Bond as a cash bonus that the Government of Canada has undertaken to pay than any amount of interest bonus or principal agreed to be paid at the time of the issue of the bond under the terms of the the taxpayer shall in computing the income for the year include as interest in respect of the Canada Savings Bond of the cash bonus so received Marginal to be included 12 in a taxation year a taxpayer holds an interest last acquired after 1989 in a life insurance policy that is | [
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] | 113 |
not exempt policy prescribed annuity contract and contract under which the policyholder has under the terms and conditions of a life insurance policy that was not an annuity contract and that was last acquired before December 2 1982 received the proceeds therefrom in the form of an annuity contract on any anniversary day of the policy there shall be included in computing the income for the taxation year the amount if any by which the accumulating fund on that day in respect of the interest in the policy as determined in prescribed manner exceeds the adjusted cost basis to the taxpayer of the interest in the policy on that day 1994 c 7 Sch | [
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] | 114 |
II s Marginal in a taxation year subsection 12 applies with respect to a interest in an annuity contract would apply if the contract had an anniversary day in the year at a time when the taxpayer held the there shall be included in computing the income for the year the amount if any by which total of all amounts each of which is an amount determined at the end of the year in respect of the interest for any of H to L in the definitionadjusted cost basisin subsection exceeds total of all amounts each of which is an amount determined at the end of the year in respect of the interest for any of A to G in the definition referred to in paragraph 12 Marginal acquisition of interest in annuity the purposes of this section the first premium that was not fixed before 1990 and that was paid after 1989 by or on behalf of a taxpayer under an annuity contract other than a contract described in paragraph of this section or paragraph 12 of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 or to which subsection of this section or subsection 12 | [
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] | 115 |
of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 applies those paragraphs and subsections the numbers of which are those in force immediately before December 17 1991 read in their application to life insurance policies last acquired before or to which subsection applies last acquired by the taxpayer before 1990 this subsection referred to as the shall be deemed to have been paid to acquire at the time the premium was paid an interest in a separate annuity contract issued at that time to the extent that the amount of the premium was not fixed before 1990 and each subsequent premium paid under the original contract shall be deemed to have been paid under that separate contract to the extent that the amount of that subsequent premium was not fixed before 1990 Marginal the purposes of this Act a rider added at any time after 1989 to a life insurance policy last acquired before 1990 that provides additional life insurance is deemed to be a separate life insurance policy issued at that time unless policy is an exempt policy last acquired after December 1 1982 or an annuity or only additional life insurance provided by the | [
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] | 116 |
rider is an accidental death benefit Marginal this section and paragraph of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 anniversary dayof a life insurance policy means day that is one year after the day immediately preceding the day on which the policy was issued and day that occurs at each successive interval after the day determined under paragraph exempt policyhas the meaning prescribed by regulation Marginal of ss and definitions in subsections and apply to this section Marginal of s applies to this section 12 2013 c 34 s Marginal debt inclusion 12 4Where in a taxation year a taxpayer disposes of a property that was a property described in an inventory of the taxpayer and in the year or a preceding taxation year an amount has been deducted under paragraph in computing the income in respect of the property there shall be included in computing the income for the year from the business in which the property was used or held the amount if any by which total of all amounts deducted under paragraph by the taxpayer in respect of the property in computing the income for the year or a preceding taxation year | [
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] | 117 |
exceeds total of all amounts included under paragraph by the taxpayer in respect of the property in computing the income for the year or a preceding taxation year Marginal 12 definitions in this section apply for the purposes of this section and section 20 4 base yearof an insurer means the taxation year that immediately precedes its transition year de insurance businessof an insurer is an insurance business carried on by the insurer other than a life insurance business reserve transition amountof an insurer in respect of an insurance business carried on by it in Canada in its transition year is the positive or negative amount determined by the formula A B where generally accepted accounting principles that applied to the insurer in valuing its assets and liabilities for its transition year had applied to it for its base year and 1400 of the Regulations were read in respect of the base year as it reads in respect of its transition and transition yearof an insurer means the first taxation year that begins after September 2006 Marginal year income inclusion shall be included in computing an income for its transition year from an insurance business carried on by it in | [
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] | 118 |
Canada in the transition year the positive amount if any of the reserve transition amount in respect of that insurance business Marginal year income deduction reversal an amount has been deducted under subsection 20 in computing an income for its transition year from an insurance business carried on by it in Canada there shall be included in computing the income for each particular taxation year of the insurer that ends after the beginning of the transition year from that insurance business the amount determined by the formula A where Marginal an insurer has in a to which subsection has applied been into another corporation to in this subsection as the and immediately after the the parent carries on an insurance business in applying subsections and 20 in computing the incomes of the insurer and of the parent for particular taxation years that end on or after the first day to in this subsection as the on which assets of the insurer were distributed to the parent on the parent is on and after the start day deemed to be the same corporation as and a continuation of the insurer in respect of amount included under subsection or deducted under subsection | [
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] | 119 |
20 in computing the income from an insurance business for its transition year amount included under subsection or deducted under subsection 20 in computing the income from an insurance business for a taxation year of the insurer that begins before the start day and amount that would in the absence of this subsection and if the insurer existed and carried on an insurance business on each day that is the start day or a subsequent day and on which the parent carries on an insurance business be required to be included or deducted in respect of any of those days under subsection or 20 in computing the income from an insurance and insurer is in respect of each of its particular taxation years to determine the value for B in the formulas in subsections and 20 without reference to the start day and days after the start day Marginal there is an amalgamation the meaning assigned by subsection of an insurer with one or more other corporations to form one corporation to in this subsection as the and immediately after the amalgamation the new corporation carries on an insurance business in applying subsections and 20 in computing the new income | [
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] | 120 |
for particular taxation years that begin on or after the day on which the amalgamation occurred the new corporation is on and after that day deemed to be the same corporation as and a continuation of the insurer in respect of amount included under subsection or deducted under subsection 20 in computing the income from an insurance business for its transition amount included under subsection or deducted under subsection 20 in computing the income from an insurance business for a taxation year of the insurer that begins before the day on which the amalgamation and amount that would in the absence of this subsection and if the insurer existed and carried on an insurance business on each day that is the day on which the amalgamation occurred or a subsequent day and on which the new corporation carries on an insurance business be required to be included or deducted in respect of any of those days under subsection or 20 in computing the income from an insurance business Marginal of subsection applies if at any time an insurer to in this subsection and subsection as the transfers to a corporation to in this subsection and subsection as the that is | [
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] | 121 |
related to the transferor property in respect of an insurance business carried on by the transferor in Canada to in this subsection and subsection as the and or applies to the or applies to the transfer the transfer includes all or substantially all of the property and liabilities of the transferred business and immediately after the transfer the transferee carries on an insurance business Marginal of insurance business this subsection applies in respect of the transfer at any time of property transferee is at and after that time deemed to be the same corporation as and a continuation of the transferor in respect of amount included under subsection or deducted under subsection 20 in computing the income for its transition year that can reasonably be attributed to the transferred business amount included under subsection or deducted under subsection 20 in computing the income for a taxation year of the transferor that begins before that time that can reasonably be attributed to the transferred business amount that would in the absence of this subsection and if the transferor existed and carried on an insurance business on each day that includes that time or is a subsequent day and on which the | [
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] | 122 |
transferee carries on an insurance business be required to be included or deducted in respect of any of those days under subsection or 20 in computing the income that can reasonably be attributed to the transferred and determining in respect of the day that includes that time or any subsequent day any amount that is required under subsection or 20 to be included or deducted in computing the income for each particular taxation year from the transferred business the description of A in the formulas in those subsections is deemed to be nil Marginal to carry on business at any time an insurer ceases to carry on all or substantially all of an insurance business to in this subsection as the and none of subsections to apply there shall be included in computing the income from the discontinued business for the taxation year that includes the time that is immediately before that time the amount determined by the formula A B where Marginal to exist at any time an insurer that carried on an insurance business ceases to exist than as a result of a or amalgamation described in subsection or for the purposes of subsections and 20 the insurer | [
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] | 123 |
is deemed to have ceased to carry on the insurance business at the earlier of time without reference to this at which the insurer ceased to carry on the insurance business and time that is immediately before the end of the last taxation year of the insurer that ended at or before the time at which the insurer ceased to exist Marginal 12 definitions in section 18 3 apply in this section Marginal subsection applies applies for a taxation year of an entity in respect of a security of the entity if security becomes at a particular time in the year a stapled security of the entity and as a consequence amounts described in paragraphs 18 and are not deductible because of subsection 18 security any security for which the security was ceased at an earlier time to be a stapled security of any entity and as a consequence subsection 18 ceased to apply to deny the deductibility of amounts that would be described in paragraphs 18 and if the security were a stapled and the period that began immediately after the most recent time referred to in paragraph and that ends at the particular time the security any security | [
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] | 124 |
for which the security was was not a stapled security of any entity Marginal inclusion this subsection applies for a taxation year of an entity in respect of a security of the entity the entity shall include in computing its income for the year each amount that deducted by the entity by another entity that issued a security for which the security was in computing its income for a taxation year that includes any part of the period described in paragraph and not have been deductible if subsection 18 had applied in respect of the amount Marginal excess the purposes of subsection if an amount described in paragraph is included in the income of an entity for a taxation year under subsection the entity is deemed to have an excess immediately after the day for the year computed as if entity were resident in Canada throughout the tax payable for the year were equal to the tax payable by the entity on its taxable income for the amount were the only taxable income for the entity claimed no deductions under Division E for the entity had not paid any amounts on account of its tax payable for the and tax | [
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] | 125 |
payable determined under paragraph had been outstanding throughout the period that begins immediately after the end of the taxation year for which the amount was deducted and that ends on the day for the year Marginal depreciation at the end of a taxation year the total of the amounts determined for E to K in the definitionundepreciated capital costin subsection in respect of a depreciable property of a particular prescribed class exceeds the total of the amounts determined for A to D 1 in that definition in respect of that property the excess shall be included in computing the income of the year Marginal Class 10 1 Passenger Vehicle subsection where an excess amount is determined under that subsection at the end of a taxation year in respect of a passenger vehicle having a cost to a taxpayer in excess of 000 or such other amount as may be prescribed unless it was at any time designated immediate expensing propertyas defined in subsection of theIncome Tax Regulations that excess amount shall not be included in computing the income for the year but shall be deemed for the purposes of B in the definitionundepreciated capital costin subsection to be an amount | [
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] | 126 |
included in the income for the year by reason of this section Marginal and of individual a taxpayer is an individual whose income for a taxation year includes income from a business the fiscal period of which does not coincide with the calendar year and depreciable property acquired for the purpose of gaining or producing income from the business has been disposed of greater certainty each reference in subsections and to a and shall be read as a reference to a and reference in subsection to shall be read as a reference to income from the Marginal of property an amount in respect of the disposition in a taxation year this subsection referred to as the of depreciable property this section referred to as the of a prescribed class of a taxpayer would but for this subsection be the amount determined for F or G in the definitionundepreciated capital costin subsection in respect of the disposition of the former property that is either the proceeds of disposition of which were proceeds referred to in paragraph or of the definitionproceeds of dispositionin subsection or property that was immediately before the disposition a former business property of the taxpayer and the taxpayer | [
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] | 127 |
so elects under this subsection in the return of income for the taxation year in which the taxpayer acquires a depreciable property of a prescribed class of the taxpayer that is a replacement property for the former property amount otherwise determined for F or G in the definitionundepreciated capital costin subsection in respect of the disposition of the former property shall be reduced by the lesser of amount if any by which the amount otherwise determined for F or G in that definition exceeds the undepreciated capital cost to the taxpayer of property of the prescribed class to which the former property belonged at the time immediately before the time that the former property was disposed of and amount that has been used by the taxpayer to acquire the former property is described in paragraph before the later of the end of the second taxation year following the initial year and 24 months after the end of the initial year or any other case before the later of the end of the first taxation year following the initial year and 12 months after the end of the initial year a replacement property of a prescribed class that has not been | [
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] | 128 |
disposed of by the taxpayer before the time at which the taxpayer disposed of the former property and amount of the reduction determined under paragraph shall be deemed to be proceeds of disposition of a depreciable property of the taxpayer that had a capital cost equal to that amount and that was property of the same class as the replacement property from a disposition made on the later of time the replacement property was acquired by the taxpayer and time the former property was disposed of by the taxpayer Marginal for a former property the purposes of subsection a particular depreciable property of a prescribed class of a taxpayer is a replacement for a former property of the taxpayer if is reasonable to conclude that the property was acquired by the taxpayer to replace the former was acquired by the taxpayer and used by the taxpayer or a person related to the taxpayer for a use that is the same as or similar to the use to which the taxpayer or a person related to the taxpayer put the former the former property was used by the taxpayer or a person related to the taxpayer for the purpose of gaining | [
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] | 129 |
or producing income from a business the particular depreciable property was acquired for the purpose of gaining or producing income from that or a similar business or for use by a person related to the taxpayer for such a the former property was a taxable Canadian property of the taxpayer the particular depreciable property is a taxable Canadian property of the and the former property was a taxable Canadian property than of the taxpayer the particular depreciable property is a taxable Canadian property than of the taxpayer Marginal limited period franchise concession or license applies if taxpayer this subsection and subsection referred to as the has pursuant to a written agreement with a person or partnership this subsection and subsection referred to as the at any time disposed of or terminated a former property that is a franchise concession or licence for a limited period that is wholly attributable to the carrying on of a business at a fixed transferee acquired the former property from the transferor or on the termination acquired a similar property in respect of the same fixed place from another person or and transferor and the transferee jointly elect in their returns of income for their | [
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] | 130 |
taxation years that include that time to have subsection apply in respect of the acquisition and the disposition or termination Marginal of election this subsection applies in respect of an acquisition and a disposition or termination the transferee acquired a similar property referred to in paragraph the transferee is deemed to have also acquired the former property at the time that the former property was terminated and to own the former property until the transferee no longer owns the similar the transferee acquired the former property referred to in paragraph the transferee is deemed to own the former property until such time as the transferee owns neither the former property nor a similar property in respect of the same fixed place to which the former property the purpose of calculating the amount deductible under paragraph in respect of the former property in computing the income the life of the former property remaining on its acquisition by the transferee is deemed to be equal to the period that was the life of the former property remaining on its acquisition by the and amount that would if this Act were read without reference to this subsection be included in the cost of | [
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] | 131 |
a property of the transferor included in Class 14 1 of Schedule II to theIncome Tax a deemed acquisition under subsection or included in the proceeds of disposition of a property of the transferee included in that Class a deemed disposition under subsection in respect of the disposition or termination of the former property by the transferor is deemed to be included in the cost nor the proceeds of disposition of property included in that Class amount required to be included in computing the capital cost to the transferee of the former property and amount required to be included in computing the proceeds of disposition to the transferor in respect of a disposition of the former property Marginal of property one or more depreciable properties of a taxpayer that were included in a prescribed class this subsection referred to as the become included at any time this subsection referred to as the in another prescribed class this subsection referred to as the for the purpose of determining at any subsequent time the undepreciated capital cost to the taxpayer of depreciable property of the old class and the new class value of A in the definitionundepreciated capital costin subsection shall be | [
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] | 132 |
determined as if each of those depreciable properties were of the new class acquired before the subsequent time and included in the old and shall be deducted in computing the total depreciation allowed to the taxpayer for property of the old class before the subsequent time and added in computing the total depreciation allowed to the taxpayer for property of the new class before the subsequent time the greater of amount determined by the formula A B where total of all amounts each of which is an amount that would have been deducted under paragraph in respect of a depreciable property that is one of those properties in computing the income for a taxation year that ended before the transfer time and at the end of which the property was included in the old class if property had been the only property included in a separate prescribed class and rate allowed by the regulations made for the purpose of paragraph in respect of that separate class had been the effective rate that was used by the taxpayer to calculate a deduction under that paragraph in respect of the old class for the year Marginal applicable at any time in a | [
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] | 133 |
taxation year a taxpayer acquires a particular property in respect of which immediately before that time the taxpayer had a leasehold interest that was included in a prescribed class for the purposes of this section section 20 and any regulations made under paragraph the following rules leasehold interest shall be deemed to have been disposed of by the taxpayer at that time for proceeds of disposition equal to the amount if any by which capital cost immediately before that time of the leasehold interest exceeds total of all amounts claimed by the taxpayer in respect of the leasehold interest and deductible under paragraph in computing the income in previous taxation particular property shall be deemed to be depreciable property of a prescribed class of the taxpayer acquired by the taxpayer at that time and there shall be added to the capital cost to the taxpayer of the property an amount equal to the capital cost referred to in subparagraph and total referred to in subparagraph shall be added to the total depreciation allowed to the taxpayer before that time in respect of the class to which the particular property belongs Marginal cost and depreciation at any time a taxpayer has | [
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acquired a capital property that is depreciable property or real or immovable property in respect of which before that time the taxpayer or any person with whom the taxpayer was not dealing at length was entitled to a deduction in computing income in respect of any amount paid or payable for the use of or the right to use the property and the cost or the capital cost without reference to this at that time of the property to the taxpayer is less than the fair market value thereof at that time determined without reference to any option with respect to that property for the purposes of this section section 20 and any regulations made under paragraph the following rules property shall be deemed to have been acquired by the taxpayer at that time at a cost equal to the lesser of fair market value of the property at that time determined without reference to any option with respect to that property and total of the cost or the capital cost without reference to this of the property to the taxpayer and all amounts than amounts paid or payable to a person with whom the taxpayer was not dealing at | [
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] | 135 |
each of which is an outlay or expense made or incurred by the taxpayer or by a person with whom the taxpayer was not dealing at length at any time for the use of or the right to use the property and for the purposes of this paragraph and subsection where a particular corporation has been incorporated or otherwise formed after the time any other corporation with which the particular corporation would not have been dealing at length had the particular corporation been in existence before that time the particular corporation shall be deemed to have been in existence from the time of the formation of the other corporation and to have been not dealing at length with the other amount by which the cost to the taxpayer of the property determined under paragraph exceeds the cost or the capital cost thereof without reference to this shall be added to the total depreciation allowed to the taxpayer before that time in respect of the prescribed class to which the property and the property would but for this paragraph not be depreciable property of the taxpayer it shall be deemed to be depreciable property of a separate prescribed class of the | [
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] | 136 |
taxpayer Marginal recapture at any time in a taxation year a taxpayer has disposed of a capital property that is an option with respect to depreciable property or real or immovable property in respect of which the taxpayer or any person with whom the taxpayer was not dealing at length was entitled to a deduction in computing income in respect of any amount paid for the use of or the right to use the property for the purposes of this section the amount if any by which the proceeds of disposition to the taxpayer of the option exceed the cost in respect thereof is deemed to be an excess referred to in subsection in respect of the taxpayer for the year Marginal before the time of disposition of a capital property that was depreciable property of a taxpayer the taxpayer or any person with whom the taxpayer was not dealing at length was entitled to a deduction in computing income in respect of any outlay or expense made or incurred for the use of or the right to use during a period of time that capital property than an outlay or expense made or incurred by the taxpayer or a | [
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] | 137 |
person with whom the taxpayer was not dealing at length before the acquisition of the except where the taxpayer disposed of the property to a person with whom the taxpayer was not dealing at length and that person was subject to the provisions of subsection with respect to the acquisition by that person of the property the following rules amount equal to the lesser of total of all amounts than amounts paid or payable to the taxpayer or a person with whom the taxpayer was not dealing at each of which was a deductible outlay or expense made or incurred before the time of disposition by the taxpayer or by a person with whom the taxpayer was not dealing at length for the use of or the right to use during the period of time the property and amount if any by which the fair market value of the property at the earlier of expiration of the last period of time in respect of which the deductible outlay or expense referred to in subparagraph was made or incurred and time of the disposition exceeds the capital cost to the taxpayer of the property immediately before that time shall immediately before | [
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] | 138 |
the time of the disposition be added to the capital cost of the property to the person who owned the property at that and amount added to the capital cost to the taxpayer of the property pursuant to paragraph shall be added immediately before the time of the disposition to the total depreciation allowed to the taxpayer before that time in respect of the prescribed class to which the property belongs Marginal cancellation payment the purposes of subsection an amount deductible by a taxpayer under paragraph or in respect of a cancellation of a lease of property shall for greater certainty be deemed not to be an outlay or expense that was made or incurred by the taxpayer for the use of or the right to use the property Marginal property in calculating the amount of a deduction allowed to a taxpayer under subsection or regulations made for the purposes of paragraph in respect of depreciable property of the taxpayer of a prescribed class this subsection referred to as the there has been added to the capital cost to the taxpayer of depreciable property of the particular class the capital cost of depreciable property this subsection referred to as of | [
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] | 139 |
another prescribed class for the purposes of this section section 20 and any regulations made for the purposes of paragraph the added property shall if the Minister so directs with respect to any taxation year for which under subsection the Minister may make any reassessment or additional assessment or assess tax interest or penalties under this Part be deemed to have been property of the particular class and not of the other class at all times before the beginning of the year and except to the extent that the added property or any part thereof has been disposed of by the taxpayer before the beginning of the year to have been transferred from the particular class to the other class at the beginning of the year Marginal applicable to subsection for the purposes of paragraphs and this section section 20 and any regulations made for the purpose of paragraph a taxpayer having acquired property for the purpose of gaining or producing income has begun at a later time to use it for some other purpose the taxpayer shall be deemed to have disposed of it at that later time for proceeds of disposition equal to its fair market value at | [
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] | 140 |
that time and to have reacquired it immediately thereafter at a cost equal to that fair market a taxpayer having acquired property for some other purpose has begun at a later time to use it for the purpose of gaining or producing income the taxpayer shall be deemed to have acquired it at that later time at a capital cost to the taxpayer equal to the lesser of fair market value of the property at that later time and total of cost to the taxpayer of the property at that later time determined without reference to this paragraph paragraph and subparagraph and of the amount if any by which fair market value of the property at that later time exceeds the total of cost to the taxpayer of the property as determined under clause and the amount deducted by the taxpayer under section 110 6 in respect of the amount if any by which the fair market value of the property at that later time exceeds the cost to the taxpayer of the property as determined under clause property has since it was acquired by a taxpayer been regularly used in part for the purpose of gaining or producing income | [
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] | 141 |
and in part for some other purpose the taxpayer shall be deemed to have acquired for the purpose of gaining or producing income the proportion of the property that the use regularly made of the property for gaining or producing income is of the whole use regularly made of the property at a capital cost to the taxpayer equal to the same proportion of the capital cost to the taxpayer of the whole property and if the property has in such a case been disposed of the proceeds of disposition of the proportion of the property deemed to have been acquired for gaining or producing income shall be deemed to be the same proportion of the proceeds of disposition of the whole at any time after a taxpayer has acquired property there has been a change in the relation between the use regularly made by the taxpayer of the property for gaining or producing income and the use regularly made of the property for other purposes the use regularly made by the taxpayer of the property for the purpose of gaining or producing income has increased the taxpayer shall be deemed to have acquired at that time depreciable property of | [
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] | 142 |
that class at a capital cost equal to the total of proportion of the lesser of fair market value at that time and cost to the taxpayer at that time determined without reference to this subparagraph subparagraph and paragraph that the amount of the increase in the use regularly made by the taxpayer of the property for that purpose is of the whole of the use regularly made of the property and of the amount if any by which amount deemed under subparagraph to be the proceeds of disposition of the property in respect of the change exceeds the total of proportion of the cost to the taxpayer of the property as determined under subclause that the amount of the increase in the use regularly made by the taxpayer of the property for that purpose is of the whole of the use regularly made of the property and the amount deducted by the taxpayer under section 110 6 in respect of the amount if any by which the amount determined under subclause exceeds the amount determined under subclause and the use regularly made of the property for the purpose of gaining or producing income has decreased the taxpayer shall be | [
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] | 143 |
deemed to have disposed at that time of depreciable property of that class and the proceeds of disposition shall be deemed to be an amount equal to the proportion of the fair market value of the property as of that time that the amount of the decrease in the use regularly made by the taxpayer of the property for that purpose is of the whole use regularly made of the any other provision of this Act except subsection where at a particular time a person or partnership this paragraph referred to as the has directly or indirectly in any manner whatever acquired than as a consequence of the death of the a depreciable property than a timber resource of a prescribed class from a person or partnership with whom the taxpayer did not deal at length this paragraph referred to as the and immediately before the transfer the property was a capital property of the transferor the transferor was an individual resident in Canada or a partnership any member of which was either an individual resident in Canada or another partnership and the cost of the property to the taxpayer at the particular time determined without reference to this paragraph | [
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] | 144 |
exceeds the cost or where the property was depreciable property the capital cost of the property to the transferor immediately before the transferor disposed of it the capital cost of the property to the taxpayer at the particular time shall be deemed to be the amount that is equal to the total of cost or capital cost as the case may be of the property to the transferor immediately before the particular time and of the amount if any by which proceeds of disposition of the property exceed the total of cost or capital cost as the case may be to the transferor immediately before the particular time the amount deducted by any person under section 110 6 in respect of the amount if any by which the amount determined under subclause exceeds the amount determined under subclause and amount if any required by subsection 110 to be deducted in computing the capital cost to the taxpayer of the property at that time and for the purposes of paragraph and subparagraph the cost of the property to the taxpayer shall be deemed to be the same amount the transferor was neither an individual resident in Canada nor a partnership any | [
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] | 145 |
member of which was either an individual resident in Canada or another partnership and the cost of the property to the taxpayer at the particular time determined without reference to this paragraph exceeds the cost or where the property was depreciable property the capital cost of the property to the transferor immediately before the transferor disposed of it the capital cost of the property to the taxpayer at that time shall be deemed to be the amount that is equal to the total of cost or capital cost as the case may be of the property to the transferor immediately before the particular time and of the amount if any by which the proceeds of disposition of the property exceed the cost or capital cost as the case may be to the transferor immediately before the particular time and for the purposes of paragraph and subparagraph the cost of the property to the taxpayer shall be deemed to be the same amount and the cost or capital cost as the case may be of the property to the transferor immediately before the transferor disposed of it exceeds the capital cost of the property to the taxpayer at that time determined | [
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] | 146 |
without reference to this paragraph the capital cost of the property to the taxpayer at that time shall be deemed to be the amount that was the cost or capital cost as the case may be of the property to the transferor immediately before the transferor disposed of it and the excess shall be deemed to have been allowed to the taxpayer in respect of the property under regulations made under paragraph in computing the income for taxation years ending before the acquisition of the property by the a taxpayer is deemed by paragraph 110 to have disposed of and reacquired a property that immediately before the disposition was a depreciable property the taxpayer shall be deemed to have acquired the property from himself herself or itself and in so having acquired the property not to have been dealing with himself herself or itself at a taxpayer is deemed under paragraph to have disposed of and reacquired depreciable property than a timber resource the capital cost to the taxpayer of the property at the time of the reacquisition is deemed to be equal to the total of capital cost to the taxpayer of the property at the time of the | [
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] | 147 |
disposition and of the amount if any by which the proceeds of disposition of the property exceed the capital cost to the taxpayer of the property at the time of the the cost to a taxpayer of a passenger vehicle exceeds 000 or such other amount as is prescribed the capital cost to the taxpayer of the vehicle shall be deemed to be 000 or that other prescribed amount as the case may paragraph where a passenger vehicle is acquired by a taxpayer at any time from a person with whom the taxpayer does not deal at length the capital cost at that time to the taxpayer of the vehicle shall be deemed to be the least of fair market value of the vehicle at that time amount that immediately before that time was the cost amount to that person of the vehicle and 000 or such other amount as is and the cost to a taxpayer of passenger vehicleexceeds the prescribed amount in subsection of theIncome Tax Regulations or if the cost of a passenger vehicle that was at any time designated immediate expensing propertyas defined in subsection of theIncome Tax Regulationsexceeds the prescribed amount in subsection of theIncome | [
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] | 148 |
Tax Regulations capital cost to the taxpayer of the vehicle is deemed to be equal to the prescribed amount under subsection or as the case may be and the purposes of paragraph of the description of F in the definitionundepreciated capital costin subsection the proceeds of disposition of the vehicle are deemed to be the amount determined by the formula A where the vehicle is disposed of to a person or partnership with which the taxpayer deals at length the capital cost to the taxpayer of the vehicle and any other case the amount determined for C and D where Marginal capital cost of certain property the purposes of this Act where section 80 applied to reduce the capital cost to a taxpayer of a depreciable property or a taxpayer deducted an amount under subsection or in respect of a depreciable property or received or is entitled to receive assistance from a government municipality or other public authority in respect of or for the acquisition of depreciable property whether as a grant subsidy forgivable loan deduction from tax investment allowance or as any other form of assistance other than amount described in paragraph amount deducted as an allowance under section | [
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] | 149 |
65 or amount included in income by virtue of paragraph or the capital cost of the property to the taxpayer at any particular time shall be deemed to be the amount if any by which the total of capital cost of the property to the taxpayer determined without reference to this subsection subsection and section 80 and part if any of the assistance as has been repaid by the taxpayer pursuant to an obligation to repay all or any part of that assistance in respect of that property before the disposition thereof by the taxpayer and before the particular time exceeds the total of the property was acquired in a taxation year ending before the particular time all amounts deducted under subsection or by the taxpayer for a taxation year ending before the particular time amount of assistance the taxpayer has received or is entitled before the particular time to receive and amounts by which the capital cost of the property to the taxpayer is required because of section 80 to be reduced at or before that time in respect of that property before the disposition thereof by the taxpayer Marginal of public assistance the purposes of subsection where at | [
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] | 150 |
any time a taxpayer who is a beneficiary of a trust or a member of a partnership has received or is entitled to receive assistance from a government municipality or other public authority whether as a grant subsidy forgivable loan deduction from tax investment allowance or as any other form of assistance the amount of the assistance that may reasonably be considered to be in respect of or for the acquisition of depreciable property of the trust or partnership shall be deemed to have been received at that time by the trust or partnership as the case may be as assistance from the government municipality or other public authority for the acquisition of depreciable property Marginal of corporations by one trustee the purposes of paragraph where at a particular time one corporation would but for this subsection be related to another corporation by reason of both corporations being controlled by the same executor liquidator of a succession or trustee and it is established that executor liquidator or trustee did not acquire control of the corporations as a result of one or more estates or trusts created by the same individual or by two or more individuals not dealing with each | [
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] | 151 |
other at length and estate or trust under which the executor liquidator or trustee acquired control of each of the corporations arose only on the death of the individual creating the estate or trust the two corporations are deemed not to be related to each other at the particular time Marginal capital cost subsection where a taxpayer has in a taxation year received an amount that would but for this subsection be included in the income under paragraph in respect of the cost of a depreciable property acquired by the taxpayer in the year in the three taxation years immediately preceding the year or in the taxation year immediately following the year and the taxpayer elects under this subsection on or before the day on or before which the taxpayer is required to file the return of income under this Part for the year or where the property is acquired in the taxation year immediately following the year for that following year the capital cost of the property to the taxpayer shall be deemed to be the amount by which the total of capital cost of the property to the taxpayer otherwise determined applying the provisions of subsection where necessary | [
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] | 152 |
and part if any of the amount received by the taxpayer as has been repaid by the taxpayer pursuant to a legal obligation to repay all or any part of that amount in respect of that property and before the disposition thereof by the taxpayer and as may reasonably be considered to be in respect of the amount elected under this subsection in respect of the property exceeds the amount elected by the taxpayer under this subsection but in no case shall the amount elected under this subsection exceed the least of amount so received by the taxpayer capital cost of the property to the taxpayer otherwise determined and the taxpayer has disposed of the property before the year nil Marginal capital cost applies in respect of an amount repaid after 2016 as if that amount was repaid immediately before 2017 if amount is repaid by the taxpayer under a legal obligation to repay all or part of an amount the taxpayer received or was entitled to receive that was assistance from a government municipality or other public authority as a grant subsidy forgivable loan deduction from tax investment allowance or as any other form of in respect of or | [
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] | 153 |
for the acquisition of property the cost of which was an eligible capital expenditure of the taxpayer in respect of the amount of an eligible capital expenditure of the taxpayer in respect of the business was reduced by paragraph because of the assistance referred to in paragraph and does not apply in respect of the amount repaid Marginal of deduction amount may be deducted under paragraph in respect of an amount of repaid assistance referred to in subsection for any taxation year prior to the taxation year in which the assistance is repaid Marginal capital cost the purposes of this Act a taxpayer to acquire a property prescribed in respect of the taxpayer is required under the terms of a contract made after March 6 1996 to make a payment to Her Majesty in right of Canada or a province or to a Canadian municipality in respect of costs incurred or to be incurred by the recipient of the payment taxpayer is deemed to have acquired the property at a capital cost equal to the portion of that payment made by the taxpayer that can reasonably be regarded as being in respect of those costs and time of acquisition of | [
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] | 154 |
the property by the taxpayer is deemed to be the later of the time the payment is made and the time at which those costs are any time after March 6 1996 a taxpayer incurs a cost on account of capital for the building of for the right to use or in respect of a prescribed property and amount of the cost would if this paragraph did not apply not be included in the capital cost to the taxpayer of depreciable property of a prescribed class the taxpayer is deemed to have acquired the property at that time at a capital cost equal to the amount of the a taxpayer acquires an intangible property or for civil law an incorporeal property as a consequence of making a payment to which paragraph applies or incurring a cost to which paragraph applies property referred to in paragraph or is deemed to include the intangible or incorporeal property and portion of the capital cost referred to in paragraph or that applies to the intangible or incorporeal property is deemed to be the amount determined by the formula A where property deemed by paragraph or to have been acquired at any time by a | [
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] | 155 |
taxpayer as a consequence of making a payment or incurring a cost deemed to have been acquired for the purpose for which the payment was made or the cost was incurred and deemed to be owned by the taxpayer at any subsequent time that the taxpayer benefits from the property Marginal after ceasing business subsections and where a taxpayer after ceasing to carry on a business has disposed of depreciable property of the taxpayer of a prescribed class that was acquired by the taxpayer for the purpose of gaining or producing income from the business and that was not subsequently used by the taxpayer for some other purpose in applying subsection or each reference therein to a and shall not be read as a reference to a Meaning ofgaining or producing income applying paragraphs to in respect of a taxpayer a reference togaining or producing incomein relation to a business shall be read as a reference to or producing income from a business wholly carried on in Canada or such part of a business as is wholly carried on in Marginal capital cost the purposes of this Act where a taxpayer has after December 3 1970 and before April 1 | [
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] | 156 |
1972 acquired prescribed property use in a prescribed manufacturing or processing business carried on by the taxpayer and was not used for any purpose whatever before it was acquired by the taxpayer the taxpayer shall be deemed to have acquired that property at a capital cost to the taxpayer equal to of the amount that but for this subsection and section 21 would have been the capital cost to the taxpayer of that property Marginal in respect of property used in performance of duties amount deducted under subparagraph or of this Act or subsection of TheIncome Tax Act chapter 52 of the Statutes of Canada 1948 shall be deemed for the purposes of this section to have been deducted under regulations made under paragraph Marginal of para in computing the income of a taxpayer for a taxation year an amount has been deducted under paragraph or the taxpayer has elected under subsection to make a deduction in respect of an amount that would otherwise have been deductible under that paragraph the amount shall if it was a payment on account of the capital cost of depreciable property be deemed to have been allowed to the taxpayer in respect of the | [
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] | 157 |
property under regulations made under paragraph in computing the income of the taxpayer the year or the year in which the property was acquired whichever is the later Marginal underCanadian Vessel Construction Assistance Act a deduction has been made under theCanadian Vessel Construction Assistance Actfor any taxation year subsection is applicable in respect of the prescribed class created by that Act or any other prescribed class to which the vessel may have been transferred Marginal cost the purposes of this section section 20 and any regulations made under paragraph a vessel in respect of which any conversion cost is incurred after March 23 1967 shall to the extent of the conversion cost be deemed to be included in a separate prescribed class Marginal s and Subdivision C do not apply a vessel owned by a taxpayer on January 1 1966 or constructed pursuant to a construction contract entered into by the taxpayer prior to 1966 and not completed by that date was disposed of by the taxpayer before 1974 and Subdivision C do not apply to the proceeds of disposition an amount at least equal to the proceeds of disposition was used by the taxpayer before May 1974 and during | [
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] | 158 |
the taxation year of the taxpayer in which the vessel was disposed of or within 4 months after the end of that taxation year under conditions satisfactory to the appropriate minister either for replacement or to incur any conversion cost with respect to a vessel owned by the taxpayer or the appropriate minister certified that the taxpayer had on satisfactory terms deposited or before the day on which the taxpayer was required to file a return of the income for the taxation year in which the vessel was disposed of or or before such day subsequent to the day referred to in clause as the appropriate minister specified in respect of the taxpayer an amount at least equal to the tax that would but for this subsection have been payable by the taxpayer under this Part in respect of the proceeds of disposition or satisfactory security therefor as a guarantee that the proceeds of disposition would be used before 1975 for and within the time specified for the filing of a return of the income for the taxation year in which the vessel was disposed of taxpayer elected to have the vessel constituted a prescribed class or any conversion cost | [
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] | 159 |
in respect of the vessel was included in a separate prescribed class the taxpayer elected to have the vessel transferred to that class the vessel shall be deemed to have been so transferred immediately before the disposition thereof but this paragraph does not apply unless the proceeds of disposition of the vessel exceed the amount that would be the undepreciated capital cost of property of the class to which it would be so transferred Marginal concerning vessel a vessel owned by a taxpayer is disposed of by the taxpayer the taxpayer may if subsection does not apply to the proceeds of disposition or if the taxpayer did not make an election under paragraph in respect of the vessel within the time specified for the filing of a return of the income for the taxation year in which the vessel was disposed of elect to have the proceeds that would be included in computing the income for the year under this Part treated as proceeds of disposition of property of another prescribed class that includes a vessel owned by the taxpayer Marginal prescribed class concerning vessel a separate prescribed class has been constituted either under this Act or theCanadian Vessel Construction | [
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] | 160 |
Assistance Actby reason of the conversion of a vessel owned by a taxpayer and the vessel is disposed of by the taxpayer if no election in respect of the vessel was made under paragraph the separate prescribed class constituted by reason of the conversion shall be deemed to have been transferred to the class in which the vessel was included immediately before the disposition thereof Marginal any other provision of this Act where a taxpayer has an amount as described in paragraph or an election under paragraph in respect of a vessel and the proceeds of disposition of the vessel were used before 1975 for replacement under conditions satisfactory to the appropriate minister such reassessments of tax interest or penalties shall be made as are necessary to give effect to subsections and Marginal of certain property the purpose of determining whether property meets the criteria set out in theIncome Tax Regulationsin respect of prescribed energy conservation property theTechnical Guide to Class 43 1 and 43 2 as amended from time to time and published by the Department of Natural Resources shall apply conclusively with respect to engineering and scientific matters Marginal of deposit or any part of a deposit made | [
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under subparagraph or under theCanadian Vessel Construction Assistance Actmay be paid out to or on behalf of any person who under conditions satisfactory to the appropriate minister and as a replacement for the vessel disposed of acquires a vessel before 1975 was constructed in Canada and is registered in Canada or is registered under conditions satisfactory to the appropriate minister in any country or territory to which the British Commonwealth Merchant Shipping Agreement signed at London on December 10 1931 applies and respect of the capital cost of which no allowance has been made to any other taxpayer under this Act or theCanadian Vessel Construction Assistance Act or incurs any conversion cost with respect to a vessel owned by that person that is registered in Canada or is registered under conditions satisfactory to the appropriate minister in any country or territory to which the agreement referred to in paragraph applies but the ratio of the amount paid out to the amount of the deposit shall not exceed the ratio of the capital cost to that person of the vessel or the conversion cost to that person of the vessel as the case may be to the proceeds of disposition of | [
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] | 162 |
the vessel disposed of and any deposit or part of a deposit not so paid out before July 1 1975 or not paid out pursuant to subsection shall be paid to the Receiver General and form part of the Consolidated Revenue Fund Marginal any other provision of this section where a taxpayer made a deposit under subparagraph and the proceeds of disposition in respect of which the deposit was made were not used by any person before 1975 under conditions satisfactory to the appropriate minister as a replacement for the vessel disposed of acquire a vessel described in paragraphs and or incur any conversion cost with respect to a vessel owned by that person that is registered in Canada or is registered under conditions satisfactory to the appropriate minister in any country or territory to which the agreement referred to in paragraph applies the appropriate minister may refund to the taxpayer the deposit or the part thereof not paid out to the taxpayer under subsection as the case may be in which case there shall be added in computing the income of the taxpayer for the taxation year of the taxpayer in which the vessel was disposed of that proportion | [
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] | 163 |
of the amount that would have been included in computing the income for the year under this Part had the deposit not been made under subparagraph that the portion of the proceeds of disposition not so used before 1975 as such a replacement is of the proceeds of disposition and notwithstanding any other provision of this Act such reassessments of tax interest or penalties shall be made as are necessary to give effect to this subsection Marginal this section appropriate ministermeans the Canadian Maritime Commission the Minister of Industry Trade and Commerce the Minister of Regional Industrial Expansion the Minister of Industry Science and Technology or the Minister of Industry or any other minister or body that was or is legally authorized to perform the act referred to in the provision in which this expression occurs at the time the act was or is conversion in respect of a vessel means a conversion or major alteration in Canada by a conversion cost in respect of a vessel means the cost of a de depreciable propertyof a taxpayer as of any time in a taxation year means property acquired by the taxpayer in respect of which the taxpayer has been allowed | [
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] | 164 |
or would if the taxpayer owned the property at the end of the year and this Act were read without reference to subsection be entitled to a deduction under paragraph in computing income for that year or a preceding taxation disposition of 2001 c 17 s proceeds of dispositionof property includes sale price of property that has been sold for property unlawfully taken for property destroyed and any amount payable under a policy of insurance in respect of loss or destruction of property for property taken under statutory authority or the sale price of property sold to a person by whom notice of an intention to take it under statutory authority was given for property injuriously affected whether lawfully or unlawfully or under statutory authority or otherwise for property damaged and any amount payable under a policy of insurance in respect of damage to property except to the extent that the compensation or amount as the case may be has within a reasonable time after the damage been expended on repairing the damage amount by which the liability of a taxpayer to a mortgagee or hypothecary creditor is reduced as a result of the sale of mortgaged or hypothecated property | [
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] | 165 |
under a provision of the mortgage or hypothec plus any amount received by the taxpayer out of the proceeds of the sale and amount included because of section 79 in computing a proceeds of disposition of the de timber resource propertyof a taxpayer means right or licence to cut or remove timber from a limit or area in Canada this definition referred to as an if original right was acquired by the taxpayer than in the manner referred to in paragraph resource after May 6 1974 and the time of the acquisition of the original right taxpayer may reasonably be regarded as having acquired directly or indirectly the right to extend or renew that original right or to acquire another such right or licence in substitution therefor or the ordinary course of events the taxpayer may reasonably expect to be able to extend or renew that original right or to acquire another such right or licence in substitution therefor or right or licence owned by the taxpayer to cut or remove timber from a limit or area in Canada if that right or licence may reasonably be regarded an extension or renewal of or as one of a series of | [
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] | 166 |
extensions or renewals of an original right of the taxpayer or having been acquired in substitution for or as one of a series of substitutions for an original right of the taxpayer or any renewal or extension total depreciationallowed to a taxpayer before any time for property of a prescribed class means the total of all amounts each of which is an amount deducted by the taxpayer under paragraph in respect of property of that class or an amount deducted under subsection or that would have been so deducted but for subsection in computing the income for taxation years ending before that undepreciated capital costto a taxpayer of depreciable property of a prescribed class as of any time means the amount determined by the formula B C D D E 1 F G H I J where proceeds of disposition of the property minus any outlays and expenses to the extent that they were made or incurred by the taxpayer for the purpose of making the disposition and capital cost to the taxpayer of the property vesselmeans a vessel as defined in theCanada Shipping Act Marginal of building subsection and the definitionproceeds of dispositionin section 54 where at any particular | [
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] | 167 |
time in a taxation year a taxpayer disposes of a building of a prescribed class and the proceeds of disposition of the building determined without reference to this subsection and subsection are less than the lesser of the cost amount and the capital cost to the taxpayer of the building immediately before the disposition for the purposes of paragraph of the description of F in the definitionundepreciated capital costin subsection and Subdivision C in the year the taxpayer or a person with whom the taxpayer does not deal at length disposes of land subjacent to or immediately contiguous to and necessary for the use of the building the proceeds of disposition of the building are deemed to be the lesser of amount if any by which total of the fair market value of the building at the particular time and the fair market value of the land immediately before its disposition exceeds lesser of the fair market value of the land immediately before its disposition and the amount if any by which the cost amount to the vendor of the land without reference to this exceeds the total of the capital gains without reference to subparagraphs and in respect of | [
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] | 168 |
dispositions of the land within 3 years before the particular time by the taxpayer or by a person with whom the taxpayer was not dealing at length to the taxpayer or to another person with whom the taxpayer was not dealing at length and greater of fair market value of the building at the particular time and lesser of the cost amount and the capital cost to the taxpayer of the building immediately before its disposition and notwithstanding any other provision of this Act the proceeds of disposition of the land are deemed to be the amount if any by which total of the proceeds of disposition of the building and of the land determined without reference to this subsection and subsection exceeds proceeds of disposition of the building as determined under this paragraph and the cost to the purchaser of the land shall be determined without reference to this and paragraph does not apply with respect to the disposition and at any time before the disposition the taxpayer or a person with whom the taxpayer did not deal at length owned the land subjacent to or immediately contiguous to and necessary for the use of the building the proceeds | [
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] | 169 |
of disposition of the building are deemed to be an amount equal to the total of proceeds of disposition of the building determined without reference to this subsection and subsection and of the amount by which the greater of cost amount to the taxpayer of the building and fair market value of the building immediately before its disposition exceeds the proceeds of disposition referred to in subparagraph Marginal on certain transfers person or partnership this subsection referred to as the disposes at a particular time than in a disposition described in any of paragraphs to of the definitionsuperficial lossin section of a depreciable property other than for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of a foreign affiliate of a taxpayer in respect of the taxpayer where the transferor is the affiliate or is a partnership of which the affiliate is a member depreciable property that is or would be if the transferor were a foreign affiliate of the taxpayer excluded property the meaning assigned by subsection of the transferor of a particular prescribed class of the transferor lesser of capital cost to the transferor of the transferred property and proportion | [
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] | 170 |
of the undepreciated capital cost to the transferor of all property of the particular class immediately before that time that fair market value of the transferred property at that time is of fair market value of all property of the particular class immediately before that time exceeds the amount that would otherwise be the proceeds of disposition of the transferred property at the particular time and the 30th day after the particular time a person or partnership this subsection referred to as the who is the transferor or a person affiliated with the transferor owns or has a right to acquire the transferred property than a right as security only derived from a mortgage hypothec agreement for sale or similar the following rules 85 and 97 do not apply to the disposition the purposes of applying this section and section 20 and any regulations made for the purpose of paragraph to the transferor for taxation years that end after the particular time transferor is deemed to have disposed of the transferred property for proceeds equal to the lesser of the amounts determined under subparagraphs and with respect to the transferred property two or more properties of a prescribed class of | [
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] | 171 |
the transferor are disposed of at the same time subparagraph applies as if each property so disposed of had been separately disposed of in the order designated by the transferor or if the transferor does not designate an order in the order designated by the Minister transferor is deemed to own a property that was acquired before the beginning of the taxation year that includes the particular time at a capital cost equal to the amount of the excess described in paragraph and that is property of the particular class until the time that is immediately before the first time after the particular time which a period begins throughout which neither the transferor nor a person affiliated with the transferor owns or has a right to acquire the transferred property than a right as security only derived from a mortgage hypothec agreement for sale or similar which the transferred property is not used by the transferor or a person affiliated with the transferor for the purpose of earning income and is used for another purpose which the transferred property would if it were owned by the transferor be deemed by section 128 1 or subsection to have been disposed of | [
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] | 172 |
by the transferor is immediately before the transferor is subject to a loss restriction event or the transferor is a corporation the purposes of computing the foreign accrual property income exempt surplus or exempt deficit and taxable surplus or taxable deficit in respect of a taxpayer for a taxation year of the transferor where the transferor is a foreign affiliate of the taxpayer at which the liquidation and dissolution of the transferor begins unless the liquidation and dissolution is 1a qualifying liquidation and dissolution the meaning assigned by subsection of the transferor or 2a designated liquidation and dissolution the meaning assigned by subsection of the transferor and any other purposes at which the than a to which subsection of the transferor begins and property described in subparagraph is considered to have become available for use by the transferor at the time at which the transferred property is considered to have become available for use by the subsequent owner the purposes of subparagraphs and where a partnership otherwise ceases to exist at any time after the particular time the partnership is deemed not to have ceased to exist and each person who was a member of the partnership immediately before the | [
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] | 173 |
partnership would but for this paragraph have ceased to exist is deemed to remain a member of the partnership until the time that is immediately after the first time described in clauses to and the purposes of applying this section and section 20 and any regulations made for the purpose of paragraph to the subsequent owner subsequent capital cost of the transferred property is deemed to be the amount that was the capital cost of the transferred property and amount by which the capital cost of the transferred property exceeds its fair market value at the particular time is deemed to have been deducted under paragraph by the subsequent owner in respect of property of that class in computing income for taxation years that ended before the particular time to 2013 c 34 s Marginal restriction event at any time a taxpayer is subject to a loss restriction event and within the period that ended immediately before that time the taxpayer a partnership of which the taxpayer was a partner or a trust of which the taxpayer was a beneficiary defined in subsection 251 acquired depreciable property than property that was held by the taxpayer partnership or trust or by | [
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] | 174 |
a person that would be affiliated with the taxpayer if section 251 1 were read without reference to the definitioncontrolledin subsection 251 throughout the period that began immediately before the period began and ended at the time the property was acquired by the taxpayer partnership or that was not used or acquired for use by the taxpayer partnership or trust in a business that was carried on by it immediately before the period began to paragraph for the purposes of the description of A in the definitionundepreciated capital costin subsection and of sections 127 and 127 1 the property is deemed to have been acquired by the taxpayer partnership or trust as the case may be before that time and have been acquired by it immediately after that and the property was disposed of by the taxpayer partnership or trust as the case may be before that time and was not reacquired by it before that time for the purposes of the description of A in that definition the property is deemed to have been acquired by it immediately before the property was disposed of Marginal subsection the purposes of subsection if the taxpayer referred to in that subsection was | [
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] | 175 |
formed or created in the period referred to in that subsection the taxpayer is deemed to have been throughout the period that began immediately before the period and ended immediately after it was formed or created and with every person with whom it was affiliated than because of a right referred to in paragraph throughout the period that began when it was formed or created and that ended immediately before the time at which the taxpayer was subject to the loss restriction event referred to in that subsection Marginal on deduction before available for use applying the definitionundepreciated capital costin subsection for the purpose of paragraph and any regulations made for the purpose of that paragraph in computing a income for a taxation year from a business or property no amount shall be included in calculating the undepreciated capital cost to the taxpayer of depreciable property of a prescribed class in respect of the capital cost to the taxpayer of a property of that class than property that is a certified production as defined by regulations made for the purpose of paragraph before the time the property is considered to have become available for use by the taxpayer Marginal available | [
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] | 176 |
for use the purposes of subsection and subject to subsection property than a building or part acquired by a taxpayer shall be considered to have become available for use by the taxpayer at the earliest of time the property is first used by the taxpayer for the purpose of earning income time that is immediately after the beginning of the first taxation year of the taxpayer that begins more than 357 days after the end of the taxation year of the taxpayer in which the property was acquired by the taxpayer time that is immediately before the disposition of the property by the taxpayer time the property delivered to the taxpayer or to a person or partnership this paragraph referred to as the that will use the property for the benefit of the taxpayer or where the property is not of a type that is deliverable is made available to the taxpayer or the other person and capable either alone or in combination with other property in the possession at that time of the taxpayer or the other person of being used by or for the benefit of the taxpayer or the other person to produce a commercially saleable product | [
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] | 177 |
or to perform a commercially saleable service including an intermediate product or service that is used or consumed or to be used or consumed by or for the benefit of the taxpayer or the other person in producing or performing any such product or service the case of property acquired by the taxpayer for the prevention reduction or elimination of air or water pollution created by operations carried on by the taxpayer or that would be created by such operations if the property had not been acquired the time at which the property is installed and capable of performing the function for which it was acquired the case of property acquired by corporation a class of shares of the capital stock of which is listed on a designated stock exchange corporation that is a public corporation because of an election made under subparagraph of the definitionpublic corporationin subsection or a designation made by the Minister in a notice to the corporation under subparagraph of that definition or subsidiary corporation of a corporation described in subparagraph or the end of the taxation year for which depreciation in respect of the property is first deducted in computing the earnings of the corporation | [
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] | 178 |
in accordance with generally accepted accounting principles and for the purpose of the financial statements of the corporation for the year presented to its shareholders the case of property acquired by the taxpayer in the course of carrying on a business of farming or fishing the time at which the property has been delivered to the taxpayer and is capable of performing the function for which it was acquired the case of property of a taxpayer that is a motor vehicle trailer trolley bus aircraft or vessel for which one or more permits certificates or licences evidencing that the property may be operated by the taxpayer in accordance with any laws regulating the use of such property are required to be obtained the time all those permits certificates or licences have been obtained the case of property that is a spare part intended to replace a part of another property of the taxpayer if required due to a breakdown of that other property the time the other property became available for use by the taxpayer the case of a concrete gravity base structure and topside modules intended to be used at an oil production facility in a commercial discovery area | [
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] | 179 |
the meaning assigned by section 2 of theCanada Petroleum Resources on which the drilling of the first well that indicated the discovery began before March 5 1982 in an offshore region prescribed for the purposes of subsection the time the gravity base structure deballasts and lifts the assembled topside modules and the property is the meaning assigned by subsection a replacement for a former property described in paragraph that was acquired before 1990 or that became available for use at or before the time the replacement property is acquired the time the replacement property is acquired and for the purposes of paragraph where depreciation is calculated by reference to a portion of the cost of the property only that portion of the property shall be considered to have become available for use at the end of the taxation year referred to in that paragraph Marginal the purposes of subsection and subject to subsection property that is a building or part thereof of a taxpayer shall be considered to have become available for use by the taxpayer at the earliest of time all or substantially all of the building is first used by the taxpayer for the purpose for which it | [
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] | 180 |
was acquired time the construction of the building is complete time that is immediately after the beginning of the first taxation year that begins more than 357 days after the end of the taxation year in which the property was acquired by the taxpayer time that is immediately before the disposition of the property by the taxpayer and the property is the meaning assigned by subsection a replacement for a former property described in paragraph that was acquired before 1990 or that became available for use at or before the time the replacement property is acquired the time the replacement property is acquired and for the purpose of this subsection a renovation alteration or addition to a particular building shall be considered to be a building separate from the particular building Marginal the purposes of subsection where a taxpayer acquires property than a building that is used or is to be used by the taxpayer principally for the purpose of gaining or producing gross revenue that is in the first taxation year this subsection referred to as the that begins more than 357 days after the end of the taxation year in which the taxpayer first acquired property after 1989 | [
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] | 181 |
that is part of a project of the taxpayer or in a taxation year subsequent to the particular year and at the end of any taxation year this subsection referred to as the of the taxpayer property can reasonably be considered to be part of the project and property has not otherwise become available for use if the taxpayer so elects in prescribed form filed with the return of income under this Part for the particular year that particular portion of the property the capital cost of which does not exceed the amount if any by which total of all amounts each of which is the capital cost to the taxpayer of a depreciable property than a building that is used or is to be used by the taxpayer principally for the purpose of gaining or producing gross revenue that is that is part of the project that was acquired by the taxpayer after 1989 and before the end of the last taxation year that ends more than 357 days before the beginning of the inclusion year and that has not become available for use at or before the end of the inclusion year where the property has first become | [
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] | 182 |
available for use before the end of the inclusion year because of this subsection or paragraph or exceeds total of all amounts each of which is the capital cost to the taxpayer of a depreciable property other than the particular portion of the property that is part of the project to the extent that the property is considered because of this subsection to have become available for use before the end of the inclusion year shall be considered to have become available for use immediately before the end of the inclusion year Marginal of property subsections to for the purpose of subsection property of a taxpayer shall be deemed to have become available for use by the taxpayer at the earlier of the time the property was acquired by the taxpayer and if applicable a prescribed time where property was acquired a person with whom the taxpayer was not dealing at length than because of a right referred to in paragraph at the time the property was acquired by the taxpayer or the course of a reorganization in respect of which if a dividend were received by a corporation in the course of the reorganization subsection would not apply to | [
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] | 183 |
the dividend because of paragraph and the property was acquired by the taxpayer it became available for use without reference to paragraphs and by the person from whom it was acquired Marginal the purposes of paragraphs and and subsection where a property of a taxpayer was acquired from a person this subsection referred to as whom the taxpayer was at the time the taxpayer acquired the property not dealing at length than because of a right referred to in paragraph or the course of a reorganization in respect of which if a dividend were received by a corporation in the course of the reorganization subsection would not apply to the dividend because of the application of paragraph the taxpayer shall be deemed to have acquired the property at the time it was acquired by the transferor Marginal property a taxpayer has leased property that is depreciable property of a person with whom the taxpayer does not deal at length the amount if any by which total of all amounts paid or payable by the taxpayer for the use of or the right to use the property in a particular taxation year and before the time the property would have been | [
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] | 184 |
considered to have become available for use by the taxpayer if the taxpayer had acquired the property and that but for this subsection would be deductible in computing the income for any taxation year exceeds total of all amounts received or receivable by the taxpayer for the use of or the right to use the property in the particular taxation year and before that time and that are included in the income of the taxpayer for any taxation year shall be deemed to be a cost to the taxpayer of a property included in Class 13 in Schedule II to theIncome Tax Regulationsand not to be an amount paid or payable for the use of or the right to use the property Marginal given for depreciable property greater certainty where a person acquires a depreciable property for consideration that can reasonably be considered to include a transfer of property the portion of the cost to the person of the depreciable property attributable to the transfer shall not exceed the fair market value of the transferred property Marginal a taxpayer carries on a particular business is deemed to be a single goodwill property in respect of the particular at any time | [
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] | 185 |
the taxpayer acquires goodwill as part of an acquisition of all or a part of another business that is carried on after the acquisition as part of the particular business or is deemed by subsection to acquire goodwill in respect of the particular business the cost of the goodwill is added at that time to the cost of the goodwill property in respect of the particular at any time the taxpayer disposes of goodwill as part of the disposition of part of the particular business receives proceeds of disposition a portion of which is attributable to goodwill and continues to carry on the particular business or is deemed by subsection to dispose of goodwill in respect of the particular business taxpayer is deemed to dispose at that time of a portion of the goodwill property in respect of the particular business having a cost equal to the lesser of the cost of the goodwill property in respect of the particular business otherwise determined and the portion of the proceeds attributable to goodwill and cost of the goodwill property in respect of the particular business is reduced at that time by the amount determined under subparagraph and paragraph applies to more | [
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] | 186 |
than one disposition of goodwill at the same time that paragraph and subsection apply as if each disposition had occurred separately in the order designated by the taxpayer or if the taxpayer does not designate an order in the order designated by the Minister Marginal not relating to property at any time a taxpayer makes or incurs an outlay or expense on account of capital for the purpose of gaining or producing income from a business carried on by the taxpayer the taxpayer is deemed to acquire at that time goodwill in respect of the business with a cost equal to the amount of the outlay or expense if no portion of the amount is cost or any part of the cost of a in computing the income from the business without reference to this deductible in computing the income from the business because of any provision of this Act than paragraph or theIncome Tax or payable to a creditor of the taxpayer as on account of or in lieu of payment of any debt or on account of the redemption cancellation or purchase of any bond or or the taxpayer is a corporation partnership or trust paid or payable | [
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] | 187 |
to a person as a shareholder partner or beneficiary as the case may be of the taxpayer Marginal addition to goodwill greater certainty no amount paid or payable may be included in Class 14 1 of Schedule II to theIncome Tax Regulations if the amount is consideration for the purchase of or consideration for the cancellation or assignment of an obligation to pay consideration referred to in paragraph Marginal not relating to property at any time in a taxation year a taxpayer has or may become entitled to receive an amount this subsection referred to as on account of capital in respect of a business that is or was carried on by the taxpayer the taxpayer is deemed to dispose at that time of goodwill in respect of the business for proceeds of disposition equal to the amount by which the receipt exceeds the total of all outlays or expenses that were made or incurred by the taxpayer for the purpose of obtaining the receipt and that were not otherwise deductible in computing the income if the following conditions are satisfied without reference to this receipt is not included in computing the income or deducted in computing for the purposes | [
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] | 188 |
of this Act any balance of undeducted outlays expenses or other amounts for the taxation year or a preceding taxation receipt does not reduce the cost or capital cost of a property or the amount of an outlay or and receipt is not included in computing any gain or loss of the taxpayer from a disposition of a capital property Marginal 14 1 transitional rules a taxpayer has incurred an eligible capital expenditure in respect of a business before January 1 2017 the beginning of that day the total capital cost of all property of the taxpayer included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of the business each of which was an eligible capital property of the taxpayer immediately before that day or is the goodwill property in respect of the business is deemed to be the amount determined by the formula B where the beginning of that day the capital cost of each property of the taxpayer included in the class in respect of the business each of which was an eligible capital property of the taxpayer immediately before that day or is the goodwill property in respect of the business is to | [
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] | 189 |
be determined as taxpayer shall designate the order in which the capital cost of each property that is not the goodwill property is determined and if the taxpayer does not designate an order the Minister may designate the order capital cost of a particular property that is not the goodwill property in respect of the business is deemed to be the lesser of the eligible capital expenditure of the taxpayer in respect of the particular property and the amount by which the total capital cost of the class determined under paragraph exceeds the total of all amounts each of which is an amount deemed by this subparagraph to be the capital cost of a property that is determined in advance of the determination of the capital cost of the particular property and capital cost of the goodwill property is deemed to be the amount by which the total capital cost of the class exceeds the total of all amounts each of which is an amount deemed by subparagraph to be the capital cost of a amount is deemed to have been allowed to the taxpayer in respect of property of the class under regulations made under paragraph in computing the | [
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] | 190 |
income for taxation years ending before that day equal to the amount by which total of the total capital cost of the class and the amount determined for C in paragraph exceeds amount determined for A in paragraph and no taxation year of the taxpayer ends immediately before that day and the taxpayer would have had a particular amount included because of paragraph that paragraph applied immediately before that in computing the income from the business for the particular taxation year that includes that day if the particular year had ended immediately before that day the purposes of the formula in paragraph of the particular amount is to be included in computing the amount for B of the definitioncumulative eligible capitalin subsection that subsection applied immediately before that taxpayer is deemed to dispose of a capital property in respect of the business immediately before that day for proceeds of disposition equal to twice the particular amount the taxpayer elects in writing to have this subparagraph apply and files that election with the Minister on or before the date for the particular year subparagraph does not apply and an amount equal to the particular amount is to be included in computing | [
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] | 191 |
the income from the business for the particular year on or after that day and in the particular year the taxpayer acquires a property included in the class in respect of the business or is deemed by subsection to acquire goodwill in respect of the business and the taxpayer elects in writing to have this subparagraph apply and files that election with the Minister on or before the date for the particular year the purposes of subparagraphs and the particular amount is to be reduced by the lesser of the particular amount otherwise determined and of the capital cost of the property or goodwill acquired without reference to clause and capital cost of the property or goodwill acquired as the case may be is to be reduced by twice the amount by which the particular amount is reduced under clause and in the particular year and before that day the taxpayer disposed of aqualified farm or fishing defined in subsection 110 that was an eligible capital property of the taxpayer the capital property disposed of under subparagraph if any is deemed to be a qualified farm or fishing property to the extent of the lesser of proceeds of disposition of | [
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] | 192 |
the capital property and amount by which the proceeds of disposition of the qualified farm or fishing property exceed its cost Marginal 14 1 transitional rule at any time a taxpayer disposes of a particular property included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of a business and none of subsections and and 107 apply to the disposition then for the purpose of determining the undepreciated capital cost of the class the taxpayer is deemed to have acquired a property of the class immediately before that time with a capital cost equal to the least of of the proceeds of disposition of the particular property of the capital cost of the particular property and the particular property is not goodwill and is acquired before January 1 2017 by the taxpayer of the capital cost of the particular the particular property is not goodwill is acquired on or after that day by the taxpayer and subsection deems an amount to have been allowed under paragraph in respect of the acquisition of the particular property that the particular property than a property to which paragraph is not goodwill and is acquired on or after that day by | [
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] | 193 |
the taxpayer in circumstances under which any of subsections and and 107 apply from a person or partnership that would have been deemed under this subsection to have acquired a property if none of those subsections had applied the capital cost of the property that would have been deemed under this subsection to have been acquired by the person or the particular property is goodwill the amount by which total of all amounts each of which is of the amount determined under subparagraph in respect of the business goodwill is acquired on or after that day by the taxpayer and subsection deems an amount to have been allowed under paragraph in respect of the acquisition of the goodwill that amount or goodwill is acquired than an acquisition in respect of which clause on or after that day by the taxpayer in circumstances under which any of subsections and and 107 apply from a person or partnership that would have been deemed under this subsection to have acquired a property if none of those subsections had applied the capital cost of the property that would have been deemed under this subsection to have been acquired by the person or partnership exceeds | [
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total of all amounts each of which is the capital cost of a property deemed by this subsection to have been acquired by the taxpayer at or before that time in respect of another disposition of goodwill in respect of the and any other case nil Marginal 14 1 transitional rule at any time a taxpayer acquires a particular property included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of a business the acquisition of the particular property is part of a transaction or series of transactions or events that includes a disposition this subsection referred to as theprior at or before that time of the particular property or a similar property by the taxpayer or a person or partnership that does not deal at length with the taxpayer and subsection applies in respect of the prior disposition then for the purpose of determining the undepreciated capital cost of the class an amount is deemed to have been allowed under paragraph to the taxpayer in respect of the particular property in computing the income for taxation years ending before the acquisition equal to the lesser of the capital cost of the property deemed by subsection to | [
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be acquired in respect of the prior disposition and of the capital cost of the particular property Marginal 14 1 transitional rule the purposes of subsections to and paragraph subsections to and paragraph cumulative eligible capital eligible capital expenditure eligible capital propertyandexempt gains balancehave the meanings that would be assigned to those expressions if the Act read as it did immediately before 2017 Marginal 14 1 transitional rules a taxpayer owns property included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of a business at the beginning of 2017 that was an eligible capital property in respect of the business immediately before 2017 the purposes of the Act and its regulations than this section section 20 and any regulations made for the purposes of paragraph if the amount determined for A in the definitioncumulative eligible capitalin subsection would have been increased immediately before 2017 if the property had been disposed of immediately before that time the capital cost of the property is deemed to be increased by of the amount of that purposes of this section section 20 and any regulations made for the purposes of paragraph if the taxpayer was deemed by subsection to continue | [
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to own eligible capital property in respect of the business and not to have ceased to carry on the business until a time that is after 2016 the taxpayer is deemed to continue to own the property and to continue to carry on the business until the time that is immediately before the first time one of the events that would be described in any of paragraphs to they read immediately before 2017 if the reference to capital in paragraph were read as capital property or capital the purposes of the descriptions of D 1 and K in the definitionundepreciated capital costin subsection the taxpayer is deemed not to have paid or received any amounts before 2017 as or on account of an existing or proposed countervailing or duty in respect of depreciable property of the and does not apply to assistance that a taxpayer received or is entitled to receive before 2017 in respect of a property that was an eligible capital property immediately before 2017 2016 c 12 s Marginal conferred on shareholder at any time a benefit is conferred by a corporation on a shareholder of the corporation on a member of a partnership that is a | [
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] | 197 |
shareholder of the corporation or on a contemplated shareholder of the corporation then the amount or value of the benefit is to be included in computing the income of the shareholder member or contemplated shareholder as the case may be for its taxation year that includes the time except to the extent that the amount or value of the benefit is deemed by section 84 to be a dividend or that the benefit is conferred on the shareholder the corporation is resident in Canada at the time the reduction of the capital of the corporation the redemption acquisition or cancellation by the corporation of shares of its capital stock the discontinuance or reorganization of the business or way of a transaction to which subsection or the corporation is not resident in Canada at the time way of a distribution to which subsection 86 applies a reduction of the capital of the corporation to which subclause or subparagraph applies the redemption acquisition or cancellation by the corporation of shares of its capital stock or the or liquidation and dissolution of the the payment of a dividend or a stock conferring on all owners of common shares of the capital stock of | [
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] | 198 |
the corporation at that time a right in respect of each common share that is identical to every other right conferred at that time in respect of each other such share to acquire additional shares of the capital stock of the corporation and for the purposes of this paragraph shares of a particular class of common shares of the capital stock of the corporation are deemed to be property that is identical to the shares of another class of common shares of the capital stock of the corporation if voting rights attached to the particular class differ from the voting rights attached to the other class and are no other differences between the terms and conditions of the classes of shares that could cause the fair market value of a share of the particular class to differ materially from the fair market value of a share of the other class and are not considered identical if the cost of acquiring the rights or an action to which paragraph or applies Marginal of benefit subsection if in a taxation year a corporation has paid a stock dividend to a person and it may reasonably be considered that one of the purposes | [
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