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mortgage or hypothecary claim outstanding at the time of the sale exceeds the consideration paid by the purchaser to the taxpayer for the agreement for sale mortgage or hypothecary claim Marginal reserves an amount is deductible in computing income for a taxation year under paragraph as a reserve in respect of of food or drink that it is reasonably anticipated will have to be delivered after the end of the year or that it is reasonably anticipated will have to be provided after the end of the year there shall be substituted for the amount determined under that paragraph an amount not exceeding the total of amounts included in computing the income from the business for the year that were received or receivable on the method regularly followed by the taxpayer in computing the in the year in respect of of food or drink not delivered before the end of the year or not provided before the end of the year as the case may be Marginal para does not apply does not apply to allow a deduction a reserve in respect of guarantees indemnities or computing the income of a taxpayer for a taxation year from a business in
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any case where the income for the year from that business is computed in accordance with the method authorized by subsection a reserve in respect of insurance except that in computing an income for a taxation year from an insurance business other than a life insurance business carried on by it there may be deducted as a policy reserve any amount that the insurer claims not exceeding the amount prescribed in respect of the insurer for the or a reserve in respect of a reclamation obligation Marginal deduction in respect of property in certain circumstances does not apply to allow a deduction in computing the income of a taxpayer for a taxation year from a business in respect of a property sold in the course of the business if taxpayer at the end of the year or at any time in the immediately following taxation year exempt from tax under any provision of this Part or not resident in Canada and did not carry on the business in sale occurred more than 36 months before the end of the purchaser of the property sold was a corporation that immediately after the sale controlled directly or indirectly in any manner whatever
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] | 401
|
by the taxpayer controlled directly or indirectly in any manner whatever by a person or group of persons that controlled the taxpayer directly or indirectly in any manner whatever or the taxpayer directly or indirectly in any manner or purchaser of the property sold was a partnership in which the taxpayer was immediately after the sale a partner Marginal of para lieu of making any deduction of an amount permitted by paragraph in computing a income for a taxation year from a business the taxpayer may if the taxpayer so elects in prescribed manner make a deduction of of that amount in computing the income for that taxation year and a like deduction in computing the income for each of the 9 immediately following taxation years Marginal expenses paragraph there may be deducted in computing a income for a taxation year from a business an amount paid by the taxpayer in the year as or on account of expenses incurred by the taxpayer in attending in connection with the business not more than two conventions held during the year by a business or professional organization at a location that may reasonably be regarded as consistent with the territorial scope of
|
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] | 402
|
that organization Marginal taxes on income from property exceeding computing the income of an individual from a property other than real or immovable property for a taxation year after 1975 that is income from a source outside Canada there may be deducted the amount if any by which part of any income or profits tax paid by the taxpayer to the government of a country other than Canada for the year as may reasonably be regarded as having been paid in respect of an amount that has been included in computing the income for the year from the property exceeds of the amount referred to in paragraph Marginal tax computing the income of a taxpayer who is resident in Canada at any time in a taxation year from a business or property for the year there may be deducted any amount that the taxpayer claims that does not exceed the tax paid by the taxpayer for the year to the government of a country other than Canada the meaning assigned by subsection read without reference to paragraphs and of the taxin that in respect of that income other than any of those taxes paid that can in whole or in
|
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|
part reasonably be regarded as having been paid by a corporation in respect of income from a share of the capital stock of a foreign affiliate of the corporation Marginal tax where no economic profit computing a income for a taxation year from a business there may be deducted the amount that the taxpayer claims not exceeding the lesser of amount of foreign tax the meaning assigned by subsection that in respect of a property used in the business for a period of ownership by the taxpayer or in respect of a related transaction defined in subsection paid by the taxpayer for the year because of subsection not included in computing the tax or tax and the taxpayer is a corporation is not an amount that can reasonably be regarded as having been paid in respect of income from a share of the capital stock of a foreign affiliate of the taxpayer and portion of the income for the year from the business that is attributable to the property for the period or to a related transaction defined in subsection Marginal under Subdivision I computing the income for a taxation year of a taxpayer resident in Canada there may be
|
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] | 404
|
deducted such amounts as are provided by Subdivision I Marginal bond interest by virtue of an assignment or other transfer of a debt obligation other than an income bond an income debenture a small business development bond or a small business bond the transferee has become entitled to an amount of interest that accrued on the debt obligation for a period commencing before the time of transfer and ending at that time that is not payable until after that time that amount be included as interest in computing the income for the taxation year in which the transfer occurred except to the extent that it was otherwise included in computing the income for the year or a preceding taxation and be deducted in computing the income for a taxation year to the extent that the amount was included as interest in computing the income for the year Marginal on debt obligation a person who has issued a debt obligation other than an income bond an income debenture a small business development bond or a small business bond is obligated to pay an amount that is stipulated to be interest on that debt obligation in respect of a period before its
|
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] | 405
|
issue this subsection referred to as the interest and it is reasonable to consider that the person to whom the debt obligation was issued paid to the issuer consideration for the debt obligation that included an amount in respect of the unearned interest amount the purposes of subsection and section 12 the issue of the debt obligation shall be deemed to be an assignment of the debt obligation from the issuer as transferor to the person to whom the obligation was issued as transferee and an amount equal to the unearned interest amount shall be deemed to be interest that accrued on the obligation for a period commencing before the issue and ending at the time of and paragraph or any other provision of this Act no amount that can reasonably be considered to be an amount in respect of the unearned interest amount shall be deducted or included in computing the income of the issuer Marginal of linked notes the purposes of subsection the amount determined by the following formula is deemed to be interest that accrued on an assigned or otherwise transferred debt obligation that is at any time described in paragraph of theIncome Tax to which the
|
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] | 406
|
transferee has become entitled to for a period commencing before the time of the transfer and ending at that particular time that is not payable until after that particular A B where 2003 c 28 s Marginal loss paragraphs and where at the end of a taxation year total of all amounts used to determine A to D 1 in the definitionundepreciated capital costin subsection in respect of a depreciable property of a particular class exceeds the total of all amounts used to determine E to K in that definition in respect of that property and taxpayer no longer owns any property of that class in computing the income for the year shall be deducted the amount of the excess determined under paragraph and amount shall be deducted for the year under paragraph in respect of property of that class Marginal of subsection does not apply respect of a passenger vehicle of a taxpayer that has a cost to the taxpayer in excess of 000 or any other amount that is respect of a taxation year in respect of a property that was a former property deemed by paragraph or to be owned by the taxpayer if 24 months after
|
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] | 407
|
the taxpayer last owned the former property the taxpayer or a person not dealing at length with the taxpayer acquires a similar property in respect of the same fixed place to which the former property applied and the end of the taxation year the taxpayer or the person owns the similar property or another similar property in respect of the same fixed place to which the former property and respect of a taxation year in respect of property included in Class 14 1 of Schedule II to theIncome Tax Regulationsunless the taxpayer has ceased to carry on the business to which the class relates Marginal to and of individual a taxpayer is an individual and the income for a taxation year includes income from a business the fiscal period of which does not coincide with the calendar year if depreciable property acquired for the purpose of gaining or producing income from the business has been disposed of each reference in subsections and to a and shall for greater certainty be read as a reference to a Marginal after ceasing business a taxpayer after ceasing to carry on a business has disposed of depreciable property of the taxpayer of a prescribed
|
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] | 408
|
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 in that subsection to a and shall notwithstanding anything in subsection not be read as a reference to a and 2013 c 34 s Marginal contract a taxpayer has in a particular taxation year received a payment under an annuity contract in respect of which an amount was by virtue of subsection included in computing the income for a taxation year commencing before 1983 there may be deducted in computing the income for the particular year such amount if any as is allowed by regulation Marginal insurance policy in a taxation year a taxpayer disposes of an interest in a life insurance policy that is not an annuity contract than as a consequence of a or of an interest in an annuity contract than a prescribed annuity there may be deducted in computing the income for the year an amount equal to the lesser of total of all amounts in respect of the interest in the policy that were included under section 12
|
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] | 409
|
2 of this Act or paragraph of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 in computing the income for the year or a preceding taxation year and amount if any by which the adjusted cost basis the meaning assigned by section to the taxpayer of that interest immediately before the disposition exceeds the proceeds of the disposition the meaning assigned by section of the interest that the policyholder a beneficiary or an assignee became entitled to receive Marginal obligation a taxpayer has in a particular taxation year disposed of a property that is an interest in or for civil law a right in a debt obligation for consideration equal to its fair market value at the time of disposition there may be deducted in computing the income for the particular year the amount if any by which total of all amounts each of which is an amount that was included in computing the income for the particular year or a preceding taxation year as interest in respect of that property exceeds the total of all amounts each of which is portion of an amount that was received or became receivable by the taxpayer in the
|
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] | 410
|
particular year or a preceding taxation year that can reasonably be considered to be in respect of an amount described in paragraph and that was not repaid by the taxpayer to the issuer of the debt obligation because of an adjustment in respect of interest received before the time of disposition by the taxpayer or amount in respect of that property that was deductible by the taxpayer by virtue of paragraph in computing the income for the particular year or a preceding taxation year Marginal for negative reserves computing an income for a taxation year there may be deducted the amount included under paragraph in computing the income for the preceding taxation year Marginal paid for undertaking future obligations an amount is included under paragraph in computing a income for a taxation year in respect of an undertaking to which that paragraph applies and the taxpayer paid a reasonable amount in a particular taxation year to another person as consideration for the assumption by that other person of the obligations in respect of the undertaking if the taxpayer and the other person jointly so elect payment may be deducted in computing the income for the particular year and no amount
|
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] | 411
|
is deductible under paragraph or in computing the income for that or any subsequent taxation year in respect of the and the amount was received by the other person in the course of business it shall be deemed to be an amount described in paragraph Marginal of election election under subsection shall be made by notifying the Minister in writing on or before the earlier of the days on or before which either the payer or the recipient is required to file a return of income pursuant to section 150 for the taxation year in which the payment to which the election relates was made 2013 c 34 s Marginal etc acquired in ordinary course of business the purposes of computing a deduction under paragraph or from the income for a taxation year of a taxpayer who was an insurer or whose ordinary business included the lending of money a loan or lending asset or an instrument or commitment described in paragraph acquired from a person with whom the taxpayer did not deal at length for an amount equal to its fair market value shall be deemed to have been acquired by the taxpayer in the ordinary course of the
|
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] | 412
|
business of insurance or the lending of money where person from whom the loan or lending asset or instrument or commitment was acquired carried on the business of insurance or the lending of and loan or lending asset was made or acquired or the instrument or commitment was issued made or assumed by the person in the ordinary course of the business of insurance or the lending of money Marginal of ss and definitions in subsections and apply to this section Marginal before available for use computing a income from a business or property for a taxation year ending before the time a building or a part thereof acquired after 1989 by the taxpayer becomes available for use by the taxpayer there may be deducted an amount not exceeding the amount by which the lesser of amount that would be deductible under paragraph for the year in respect of the building if subsection did not apply and income for the year from renting the building computed without reference to this subsection and before deducting any amount in respect of the building under paragraph exceeds amount deductible under paragraph for the year in respect of the building computed without reference to
|
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] | 413
|
this subsection and any amount so deducted shall be deemed to be an amount deducted by the taxpayer under paragraph in computing the income for the year Marginal because of subsection a deduction would but for this subsection not be allowed to a taxpayer in respect of an outlay or expense in respect of a building or part thereof and the outlay or expense would but for that subsection and without reference to this subsection be deductible in computing the income for a taxation year there may be deducted in respect of such outlays and expenses in computing the income for the year an amount equal to the lesser of total of all such outlays or expenses and income for the year from renting the building or the part thereof computed without reference to subsection and this subsection Marginal reserve adjustment the purpose of the description of N in subclause the specified reserve adjustment for a loan of a taxpayer for a taxation year is the amount determined by the formula 0 B where Marginal premiums 20 paragraphs and and subject to subsection there may be deducted in computing an income for a taxation year from a business carried on
|
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] | 414
|
by the individual and in which the individual is actively engaged on a regular and continuous basis directly or as a member of a partnership an amount payable by the individual or partnership in respect of the year as a premium contribution or other consideration under a private health services plan in respect of the individual the spouse or partner or any person who is a member of the household if the year or in the preceding taxation year total of all amounts each of which is the income from such a business for a fiscal period that ends in the year exceeds of the income for the year or income for the year does not exceed the total of 000 and the total referred to in subparagraph in respect of the individual for the year on the assumption that the income from each business is computed without reference to this subsection and the income is computed without reference to this subsection and Subdivision and amount is payable under a contract between the individual or partnership and person licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an insurance business or the
|
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] | 415
|
business of offering to the public its services as trustee person or partnership engaged in the business of offering to the public its services as an administrator of private health services plans or person the taxable income of which is exempt under section 149 and that is a business or professional organization of which the individual is a member or a trade union of which the individual or a majority of the employees are members Marginal the purpose of calculating the amount deductible under subsection in computing an income for a taxation year from a particular business amount may be deducted to the extent that is deducted under this section in computing another income for any taxation year or is included in calculating a deduction under section 118 2 in computing an tax payable under this Part for any taxation an amount payable under a private health services plan relates to a period in the year throughout which of one or more persons employed on a basis than on a temporary or seasonal in the particular business or in another business carried on by individual than as a member of a partnership of which the individual is a partner or
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] | 416
|
corporation affiliated with the individual and accumulated not less than three months of service in that employment since the person last became so employed and total number of persons employed in a business described in clause with whom the individual deals at length and to whom coverage is extended under the plan is not less than of the total number of persons each of whom is a person carries on the particular business or is employed in a business described in clause and whom coverage is extended under the plan the amount so deductible in relation to the period shall not exceed the cost of equivalent coverage under the plan in respect of each employed person who deals at length with the individual and who is described in subparagraph in relation to the to paragraph where an amount payable under a private health services plan relates to a particular period in the year other than a period described in paragraph the amount so deductible in relation to the particular period shall not exceed the amount determined by the formula where the individual or the spouse or partner or a member of the household and has attained the age of 18
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] | 417
|
years before the beginning of the particular period and an amount payable under a private health services plan relates to a particular period in the year than a period described in paragraph and one or more persons with whom the individual deals at length are described in subparagraph in relation to the particular period the amount so deductible in relation to the particular period shall not exceed the lesser of the amount determined under the formula set out in paragraph and the cost of equivalent coverage in respect of any such person in relation to the particular period Marginal coverage the purpose of subsection an amount payable in respect of an individual under a private health services plan in relation to a period does not exceed the cost of equivalent coverage under the plan in respect of another person in relation to the period to the extent that in relation to the period the amount does not exceed the product obtained when amount that would be the cost of coverage under the plan if the benefits and coverage in respect of the individual the spouse or partner and the members of the household were identical to the benefits and coverage
|
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] | 418
|
made available in respect of the other person the other spouse or partner and the members of the other household is multiplied by percentage of the cost of coverage under the plan in respect of the other person that is payable by the individual or a partnership of which the individual is a member Marginal money used to earn income from property 20 any time after 1993 borrowed money ceases to be used by a taxpayer for the purpose of earning income from a capital property than real or immovable property or depreciable and amount of the borrowed money that was so used by the taxpayer immediately before that time exceeds the total of the taxpayer disposed of the property at that time for an amount of consideration that is not less than the fair market value of the property at that time the amount of the borrowed money used to acquire the consideration the taxpayer disposed of the property at that time and subparagraph 20 does not apply the amount of the borrowed money that if the taxpayer had received as consideration an amount of money equal to the amount by which the fair market value of the property
|
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] | 419
|
at that time exceeds the amount included in the total by reason of subparagraph 20 would be considered to be used to acquire the consideration the taxpayer disposed of the property at that time for consideration that includes a reduction in the amount of the borrowed money the amount of the reduction and the taxpayer did not dispose of the property at that time the amount of the borrowed money that if the taxpayer had disposed of the property at that time and received as consideration an amount of money equal to the fair market value of the property at that time would be considered to be used to acquire the consideration an amount of the borrowed money equal to the excess shall to the extent that the amount is outstanding after that time be deemed to be used by the taxpayer for the purpose of earning income from the property Marginal money used to earn income from business at any particular time after 1993 a taxpayer ceases to carry on a business and as a consequence borrowed money ceases to be used by the taxpayer for the purpose of earning income from the business the following rules at any
|
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] | 420
|
time this paragraph referred to as the of at or after the particular time the taxpayer disposes of property that was last used by the taxpayer in the business an amount of the borrowed money equal to the lesser of fair market value of the property at the time of disposition and amount of the borrowed money outstanding at the time of disposition that is not deemed by this paragraph to have been used before the time of disposition to acquire any other property shall be deemed to have been used by the taxpayer immediately before the time of disposition to acquire the to paragraph 20 the borrowed money shall after the particular time be deemed not to have been used to acquire property that was used by the taxpayer in the portion of the borrowed money outstanding at any time after the particular time that is not deemed by paragraph 20 to have been used before that subsequent time to acquire property shall be deemed to be used by the taxpayer at that subsequent time for the purpose of earning income from the and business shall be deemed to have fiscal periods after the particular time that coincide with
|
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] | 421
|
the taxation years of the taxpayer except that the first such fiscal period shall be deemed to begin at the end of the last fiscal period that began before the particular time Marginal dispositions the purpose of paragraph 20 a property was used by a taxpayer in a business that the taxpayer has ceased to carry on the taxpayer shall be deemed to dispose of the property at the time at which the taxpayer begins to use the property in another business or for any other a taxpayer who has at any time ceased to carry on a business regularly used a property in part in the business and in part for some other purpose taxpayer shall be deemed to have disposed of the property at that time and fair market value of the property at that time shall be deemed to equal the proportion of the fair market value of the property at that time that the use regularly made of the property in the business was of the whole use regularly made of the and the taxpayer is a trust subsections to do not apply Marginal payable for property an amount is payable by a taxpayer for property
|
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] | 422
|
the amount shall be deemed for the purposes of this section and where subsection 20 applies with respect to the amount for the purposes of this Act to be payable in respect of borrowed money used by the taxpayer to acquire the property Marginal in partnership the purposes of this section where borrowed money that has been used to acquire an interest in a partnership is as a consequence considered to be used at any time for the purpose of earning income from a business or property of the partnership the borrowed money shall be deemed to be used at that time for the purpose of earning income from property that is the interest in the partnership and not to be used for the purpose of earning income from the business or property of the partnership Marginal at any time a taxpayer uses borrowed money to repay money previously borrowed that was deemed by paragraph 20 immediately before that time to be used for the purpose of earning income from a business 20 to 20 apply with respect to the borrowed and does not apply with respect to the borrowed money Marginal authorized foreign bank interpretation 20 following definitions apply
|
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] | 423
|
in this section branch advanceof an authorized foreign bank means an amount allocated or provided by or on behalf of the bank to or for the benefit of its Canadian banking business under terms that were documented before the amount was so allocated or provided to the same extent as and in a form similar to the form in which the bank would ordinarily document a loan by it to a person with whom it deals at length de branch financial statementsof an authorized foreign bank for a taxation year means the unconsolidated statements of assets and liabilities and of income and expenses for the year in respect of its Canadian banking business form part of the annual report for the year filed with the Superintendent of Financial Institutions as required under section 601 of theBank Act and accepted by the Superintendent and no filing is so required for the taxation year that are prepared in a manner consistent with the statements in the annual report or reports so filed and accepted for the period or periods in which the taxation year falls except if the Minister demonstrates that the statements are not prepared in accordance with accounting principles in
|
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] | 424
|
Canada as modified by any specifications applicable to the bank made by the Superintendent of Financial Institutions under subsection of theBank this definition referred to as in which case it means the statements subject to such modifications as are required to make them comply with modified GAAP financiers de calculation periodof an authorized foreign bank for a taxation year means any one of a series of regular periods into which the year is divided in a designation by the bank in its return of income for the year or in the absence of such a designation by the Minister of which is longer than 31 first of which commences at the beginning of the year and the last of which ends at the end of the and are unless the Minister otherwise agrees in writing consistent with the calculation periods designated for the preceding taxation year de Marginal elements following descriptions apply for the purposes of the formulae in subsection for any calculation period in a taxation year of an authorized foreign Marginal deduction computing the income of an authorized foreign bank from its Canadian banking business for a taxation year there may be deducted on account of interest for
|
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] | 425
|
each calculation period of the bank for the year the total amount at the end of the period of its liabilities to other persons and partnerships and branch advances is or more of the amount of its assets at that time an amount not exceeding the amount of liabilities to other persons and partnerships at that time is less than of the amount of its assets at that time the amount determined by the formula IL IBA 95 A and the amount of those liabilities at that time is greater than or equal to of the amount of its assets at that time the amount determined by the formula IL 95 and any other case the total of amount determined by the formula IL IBA and product of amount claimed by the bank in its return of income for the year not exceeding the amount determined by the formula 95 and average based on daily observations of the Bank of Canada bank rate for the period Marginal amounts amounts that are in respect of an authorized foreign Canadian banking business and that are recorded in the books of account of the business in a manner consistent with the manner in
|
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] | 426
|
which they are required to be treated for the purposes of the branch financial statements shall be used to determine amounts in subsection and amounts in subsection of an authorized foreign assets liabilities to other persons and partnerships and branch advances Marginal interest the purposes of the description of IBA in subsection a reasonable amount on account of notional interest for a calculation period in respect of a branch advance is the amount that would be payable on account of interest for the period by a notional borrower having regard to the duration of the advance the currency in which repayment is required and all other terms as adjusted by paragraph of the advance if borrower were a person that dealt at length with the bank that carried on the Canadian banking business and that had the same and borrowing capacity as the advance were a loan by the bank to the and of the terms of the advance the rate of interest but including the structure of the interest calculation such as whether the rate is fixed or floating and the choice of any reference rate referred that are not terms that would be made between the bank as
|
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] | 427
|
lender and the borrower having regard to all the circumstances including the nature of the Canadian banking business the use of the advanced funds in the business and normal risk management practices for banks were instead terms that would be agreed to by the bank and the borrower Marginal currency debt interpretation 20 definitions in this subsection apply in this section exchange datein respect of a debt of a taxpayer that is at any time a weak currency debt means if the debt is incurred or assumed by the taxpayer respect of borrowed money that is denominated in the final currency the day that the debt is incurred or assumed by the and respect of borrowed money that is not denominated in the final currency or in respect of the acquisition of property the day on which the taxpayer uses the borrowed money or the acquired property directly or indirectly to acquire funds that are or to settle an obligation that is denominated in the final currency de hedgein respect of a debt of a taxpayer that is at any time a weak currency debt means any agreement made by the taxpayer can reasonably be regarded as having been made
|
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] | 428
|
by the taxpayer primarily to reduce the risk with respect to payments of principal or interest in respect of the debt of fluctuations in the value of the weak and is identified by the taxpayer as a hedge in respect of the debt in a designation in prescribed form filed with the Minister on or before the 30th day after the day the taxpayer enters into the agreement de weak currency debtof a taxpayer at a particular time means a particular debt in a foreign currency this section referred to as the incurred or assumed by the taxpayer at a time this section referred to as the after February 27 2000 in respect of a borrowing of money or an acquisition of property where of the following applies namely borrowed money is denominated in a currency this section referred to as the other than the weak currency is used for the purpose of earning income from a business or property and is not used to acquire funds in a currency other than the final currency borrowed money or the acquired property is used directly or indirectly to acquire funds that are denominated in a currency this section referred to as
|
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-0.026683807373046875
] | 429
|
the other than the weak currency that are used for the purpose of earning income from a business or property and that are not used to acquire funds in a currency other than the final currency borrowed money or the acquired property is used directly or indirectly to settle an obligation that is denominated in a currency this section referred to as the other than the weak currency that is incurred or assumed for the purpose of earning income from a business or property and that is not incurred or assumed to acquire funds in a currency other than the final currency or borrowed money or the acquired property is used directly or indirectly to settle another debt of the taxpayer that is at any time a weak currency debt in respect of which the final currency is deemed to be the final currency in respect of the particular is a currency other than the currency of the particular amount of the particular debt with any other debt that would but for this paragraph be at any time a weak currency debt and that can reasonably be regarded as having been incurred or assumed by the taxpayer as part of
|
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] | 430
|
a series of transactions that includes the incurring or assumption of the particular exceeds and of the following applies namely the rate at which interest is payable at the particular time in the weak currency in respect of the particular debt is determined under a formula based on the value from time to time of a reference rate than a reference rate the value of which is established or materially influenced by the the interest rate at the commitment time as determined under the formula as though interest were then payable exceeds by more than two percentage points the rate at which interest would have been payable at the commitment time in the final currency if taxpayer had at the commitment time instead incurred or assumed an equivalent amount of debt in the final currency on the same terms as the particular debt the rate of interest but including the structure of the interest calculation such as whether the rate is fixed or with those modifications that the difference in currency requires and on the equivalent amount of debt referred to in clause was payable at the commitment time or any other case the rate at which interest is payable
|
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] | 431
|
at the particular time in the weak currency in respect of the particular debt exceeds by more than two percentage points the rate at which interest would have been payable at the particular time in the final currency if at the commitment time the taxpayer had instead incurred or assumed an equivalent amount of debt in the final currency on the same terms as the particular debt the rate of interest but including the structure of the interest calculation such as whether the rate is fixed or with those modifications that the difference in currency requires en devise Marginal and gain any other provision of this Act the following rules apply in respect of a particular debt of a taxpayer than a corporation described in one or more of paragraphs and of the definitionspecified financial institutionin subsection that is at any time a weak currency deduction on account of interest that accrues on the debt for any period that begins after the day that is the later of June 30 2000 and the exchange date during which it is a weak currency debt shall exceed the amount of interest that would if at the commitment time the taxpayer had instead
|
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] | 432
|
incurred or assumed an equivalent amount of debt the principal and interest in respect of which were denominated in the final currency on the same terms as the particular debt the rate of interest but including the structure of the interest calculation such as whether the rate is fixed or have accrued on the equivalent debt during that period with those modifications that the difference in currency amount if any of the gain or loss this section referred to as a exchange gain or for a taxation year on the settlement or extinguishment of the debt that arises because of the fluctuation in the value of any currency shall be included or deducted as the case may be in computing the income for the year from the business or the property to which the debt and amount of any interest on the debt that was because of this subsection not deductible is deemed for the purpose of computing the foreign exchange gain or loss on the settlement or extinguishment of the debt to be an amount paid by the taxpayer to settle or extinguish the debt Marginal applying subsection in circumstances where a taxpayer has entered into a hedge in
|
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] | 433
|
respect of a debt of the taxpayer that is at any time a weak currency debt the amount paid or payable in the weak currency for a taxation year on account of interest on the debt or paid in the weak currency in the year on account of the principal shall be decreased by the amount of any foreign exchange gain or increased by the amount of any foreign exchange loss on the hedge in respect of the amount so paid or payable Marginal of principal the amount in the weak outstanding on account of principal in respect of a debt of the taxpayer that is at any time a weak currency debt is reduced before maturity by repayment or the amount in the weak of the reduction is deemed except for the purposes of determining the rate of interest that would have been charged on an equivalent loan in the final currency and applying paragraph of the definitionweak currency debtin subsection to have been a separate debt from the commitment time Marginal 20 definitions in section 12 5 apply for the purposes of this section Marginal year income deduction shall be deducted in computing an income for its transition
|
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] | 434
|
year from an insurance business carried on by it in Canada in the transition year the absolute value of the negative amount if any of the reserve transition amount in respect of that insurance business Marginal year income inclusion reversal an amount has been included under subsection 12 in computing an income for its transition year from an insurance business carried on by it in Canada there shall be deducted 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 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 12 to apply there shall be deducted 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 of borrowed money in a taxation year a taxpayer has acquired depreciable property if the taxpayer elects under this subsection in the return of income under
|
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] | 435
|
this Part for the year computing the income for the year and for such of the 3 immediately preceding taxation years as the taxpayer had paragraphs and do not apply to the amount or to the part of the amount specified in the election that but for an election under this subsection in respect thereof would be deductible in computing the income than exempt for any such year in respect of borrowed money used to acquire the depreciable property or the amount payable for the depreciable and amount or the part of the amount as the case may be described in paragraph shall be added to the capital cost to the taxpayer of the depreciable property so acquired by the taxpayer Marginal money used for exploration or development in a taxation year a taxpayer has used borrowed money for the purpose of exploration development or the acquisition of property and the expenses incurred by the taxpayer in respect of those activities are Canadian exploration and development expenses Canadian exploration expenses Canadian development expenses Canadian oil and gas property expenses foreign resource expenses in respect of a country or foreign exploration and development expenses as the case may be if the
|
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] | 436
|
taxpayer so elects under this subsection in the return of income for the year computing the income for the year and for such of the three immediately preceding taxation years as the taxpayer had paragraphs and do not apply to the amount or to the part of the amount specified in the election that but for that election would be deductible in computing the income than exempt income or income that is exempt from tax under this for any such year in respect of the borrowed money used for the exploration development or acquisition of property as the case may and amount or the part of the amount as the case may be described in paragraph is deemed to be Canadian exploration and development expenses Canadian exploration expenses Canadian development expenses Canadian oil and gas property expenses foreign resource expenses in respect of a country or foreign exploration and development expenses as the case may be incurred by the taxpayer in the year Marginal for depreciable property computing the income of a taxpayer for a particular taxation year where the taxpayer any preceding taxation year an election under subsection in respect of borrowed money used to acquire depreciable property or
|
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] | 437
|
an amount payable for depreciable property acquired by the taxpayer or by virtue of subsection required to include an amount in respect of the construction of a depreciable property in computing the capital cost to the taxpayer of the depreciable property and each taxation year if any after that preceding taxation year and before the particular year made an election under this subsection covering the total amount that but for an election under this subsection in respect thereof would have been deductible in computing the income than exempt for each such year in respect of the borrowed money used to acquire the depreciable property or the amount payable for the depreciable property acquired by the taxpayer if an election under this subsection is made in the return of income under this Part for the particular year paragraphs and do not apply to the amount or to the part of the amount specified in the election that but for an election under this subsection in respect thereof would be deductible in computing the income than exempt for the particular year in respect of the borrowed money used to acquire the depreciable property or the amount payable for the depreciable property acquired
|
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] | 438
|
by the taxpayer and the amount or part of the amount as the case may be shall be added to the capital cost to the taxpayer of the depreciable property Marginal for exploration etc computing the income of a taxpayer for a particular taxation year where the taxpayer any preceding taxation year made an election under subsection in respect of borrowed money used for the purpose of exploration development or acquisition of property each taxation year if any after that preceding taxation year and before the particular year made an election under this subsection covering the total amount that but for that election would have been deductible in computing the income than exempt income or income that is exempt from tax under this for each such year in respect of the borrowed money used for the exploration development or acquisition of property as the case may be and elects in the return of income for the particular year the following rules and do not apply to the amount or to the part of the amount specified in the election that but for the election would be deductible in computing the income than exempt income or income that is exempt from
|
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] | 439
|
tax under this for the particular year in respect of the borrowed money used for the exploration development or acquisition of property and amount or part of the amount as the case may be is deemed to be Canadian exploration and development expenses Canadian exploration expenses Canadian development expenses Canadian oil and gas property expenses foreign resource expenses in respect of a country or foreign exploration and development expenses as the case may be incurred by the taxpayer in the particular year Marginal any other provision of this Act where a taxpayer has made an election in accordance with the provisions of subsection or such reassessments of tax interest or penalties shall be made as are necessary to give effect thereto Marginal of accounts receivable a person who has been carrying on a business has in a taxation year sold all or substantially all the property used in carrying on the business including the debts that have been or will be included in computing the income for that year or a previous year and that are still outstanding and including the debts arising from loans made in the ordinary course of the business if part of the ordinary business was
|
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] | 440
|
the lending of money and that are still outstanding to a purchaser who proposes to continue the business which the vendor has been carrying on if the vendor and the purchaser have executed jointly an election in prescribed form to have this section apply the following rules are may be deducted in computing the income for the taxation year an amount equal to the difference between the face value of the debts so sold than debts in respect of which the vendor has made deductions under paragraph and the consideration paid by the purchaser to the vendor for the debts so amount equal to the difference described in paragraph shall be included in computing the income for the taxation debts so sold shall be deemed for the purposes of paragraphs and to have been included in computing the income for the taxation year or a previous year but no deduction may be made by the purchaser under paragraph in respect of a debt in respect of which the vendor has previously made a and amount deducted by the vendor in computing income for a previous year under paragraph in respect of any of the debts so sold shall be deemed
|
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] | 441
|
for the purpose of paragraph to have been so deducted by the purchaser Marginal by vendor and purchaser election executed for the purposes of subsection shall contain a statement by the vendor and the purchaser jointly as to the consideration paid for the debts sold by the vendor to the purchaser and that statement shall subject to subsection as against the Minister be binding on the vendor and the purchaser in so far as it may be relevant in respect of any matter arising under this Act Marginal of inventory on or after disposing of or ceasing to carry on a business or a part of a business a taxpayer has sold all or any part of the property that was included in the inventory of the business the property so sold shall for the purposes of this Part be deemed to have been sold by the taxpayer in the course of carrying on the business Marginal to property in inventory reference in this section to property that was included in the inventory of a business shall be deemed to include a reference to property that would have been so included if the income from the business had not been
|
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] | 442
|
computed in accordance with the method authorized by subsection or paragraph 2016 c 12 s Marginal carried on by spouse or partner or controlled corporation at any time an individual ceases to carry on a business and the spouse or partner or a corporation controlled directly or indirectly in any manner whatever by the individual carries on the business and acquires all of the property included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of the business owned by the individual immediately before that time and that had value at that time the following rules individual is deemed to have immediately before that time disposed of the property and received proceeds of disposition equal to the lesser of the capital cost and the cost amount to the individual of the property immediately before the spouse partner or corporation as the case may be is deemed to have acquired the property at a cost equal to those and the amount that was the capital cost to the individual of the property exceeds the amount determined under paragraph to be the cost to the person that acquired the property for the purposes of sections 13 and 20 and
|
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] | 443
|
any regulations made for the purpose of paragraph capital cost to the person of the property is deemed to be the amount that was the capital cost to the individual of the property and excess is deemed to have been allowed to the person in respect of the property under regulations made for the purposes of paragraph in computing income for taxation years that ended before the person acquired the property 2016 c 12 s 24 1996 c 21 s Marginal period of business disposed of by individual an individual was the proprietor of a business and disposed of it during a fiscal period of the business the fiscal period may if the individual so elects and subsection 249 does not apply in respect of the business be deemed to have ended at the time it would have ended if the individual had not disposed of the business during the fiscal period Marginal election under subsection is not valid unless the individual at the time when the fiscal period of the business would if the election were valid be deemed to have ended is resident in Canada Marginal in extended fiscal period subsection applies in respect of a fiscal period
|
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] | 444
|
of a business of an individual for the purpose of computing the income for the fiscal period section 13 is to be read without reference to its subsection Marginal inclusions in income shall be included in computing the income of a bank for its first taxation year that commences after June 17 1987 and ends after 1987 the total of total of the specific provisions of the bank as determined or as would be determined if such a determination were required under the rules as at the end of its immediately preceding taxation year total of the general provisions of the bank as determined or as would be determined if such a determination were required under the rules as at the end of its immediately preceding taxation year amount if any by which amount of the special provision for losses on claims of the bank as determined or as would be determined if such a determination were required under the rules that was deductible by the bank under subsection in computing its income for its immediately preceding taxation year exceeds part of the amount determined under subparagraph that was a realized loss of the bank for that immediately preceding taxation
|
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] | 445
|
year and amount if any of the tax allowable appropriations account of the bank as determined or as would be determined if such a determination were required under the rules at the end of its immediately preceding taxation year Marginal deductions from income computing the income for a taxation year of a bank there may be deducted an amount not exceeding the total of part of the total of the amounts of the average loan loss experiences of the bank as determined or as would be determined if such a determination were required under the rules for all taxation years before its first taxation year that commences after June 17 1987 and ends after 1987 that is specified by the bank for the year and was not deducted by the bank in computing its income for any preceding taxation year part of the total of the amounts transferred by the bank to its tax allowable appropriations account as permitted under the rules for all taxation years before its first taxation year that commences after June 17 1987 and ends after 1987 that is specified by the bank for the year and was not deducted by the bank in computing its
|
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] | 446
|
income for any preceding taxation year part of the amount if any by which amount of the special provision for losses on claims as determined or as would be determined if such a determination were required under the rules that was deductible by the bank under this subsection in computing its income for its last taxation year before its first taxation year that commences after June 17 1987 and ends after 1987 exceeds part of the amount determined under subparagraph that was a realized loss of the bank for that last taxation year that is specified by the bank for the year and was not deducted by the bank in computing its income for any preceding taxation year the tax allowable appropriations account of the bank at the end of its last taxation year before its first taxation year that commences after June 17 1987 and ends after 1987 as determined or as would be determined if such a determination were required under the rules is a negative amount that part of such amount expressed as a positive number that is specified by the bank for the year and was not deducted by the bank in computing its income for
|
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] | 447
|
any preceding taxation year and part of the total of the amounts calculated in respect of the bank for the purposes of the rules or that would be calculated for the purposes of those rules if such a calculation were required under Procedure 8 of the Procedures for the Determination of the Provision for Loan Losses as set out in Appendix 1 of those rules for all taxation years before its first taxation year that commences after June 17 1987 and ends after 1987 that is specified by the bank for the year and was not deducted by the bank in computing its income for any preceding taxation year Marginal and recoveries computing the income of a bank the following rules amount that was recorded by the bank as a realized loss or a of an asset that was included by the bank in the calculation of an amount deductible under the rules or would have been included in the calculation of such an amount if such a calculation had been required for any taxation year before its first taxation year that commences after June 17 1987 and ends after 1987 shall for the purposes of paragraph and section 12
|
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] | 448
|
4 be deemed to have been deducted by the bank under paragraph in computing its income for the year for which it was so and amount that was recorded by the bank as a recovery of a realized loss or a of an asset that was included by the bank in the calculation of an amount deductible under the rules or would have been included in the calculation of such an amount if such a calculation had been required for any taxation year before its first taxation year that commences after June 17 1987 and ends after 1987 shall for the purposes of section 12 4 be deemed to have been included by the bank under paragraph in computing its income for the year for which it was so recorded Definition rules the purposes of this section rulesmeans the Rules for the Determination of the Appropriations for Contingencies of a Bank issued under the authority of the Minister of Finance pursuant to section 308 of theBank Actfor the purposes of subsections and of this section Marginal of Part I to Crown corporation Part applies to a federal Crown corporation as if income or loss from a business carried on by
|
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] | 449
|
the corporation as agent of Her Majesty or from a property of Her Majesty administered by the corporation were an income or loss of the corporation from the business or the property as the case may and property obligation or debt of any kind whatever held administered entered into or incurred by the corporation as agent of Her Majesty were a property obligation or debt as the case may be of the corporation Marginal any other provision of this Act a prescribed federal Crown corporation and any corporation controlled by such a corporation are each deemed not to be a private corporation and paragraphs to do not apply to those corporations Marginal of land for disposition land of Her Majesty has been transferred to a prescribed federal Crown corporation for purposes of disposition the acquisition of the property by the corporation and any disposition thereof shall be deemed not to have been in the course of the business carried on by the corporation Marginal allowances 27 section 10 for the purpose of computing a income from a business an emissions allowance shall be valued at the cost at which the taxpayer acquired it Marginal of cost of emissions allowances at
|
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] | 450
|
any particular time a taxpayer that owns one emissions allowance or two or more identical emissions allowances the purposes of this subsection two or more emissions allowances will be considered identical if they could be used to settle the same emissions acquires one or more other emissions allowances this subsection referred to asnewly acquired emissions each of which is identical to each of the emissions allowances for the purposes of computing at any subsequent time the cost of the taxpayer of each of the identical emissions allowances taxpayer is deemed to have disposed of each of the emissions allowances immediately before the particular time for proceeds equal to its cost to the taxpayer immediately before the particular and taxpayer is deemed to have acquired each of the identical emissions allowances at the particular time at a cost equal to the amount determined by the formula where Marginal restriction any other provision of this Act in computing a income from a business for a taxation year the total amount deductible in respect of a particular emissions obligation for a taxation year shall not exceed the amount determined by the formula A B x C where by the taxpayer to settle the
|
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] | 451
|
particular emissions obligation in the year or by the taxpayer at the end of the taxation year that can be used to satisfy the particular emissions obligation in respect of the D where Marginal inclusion in following year shall be included in computing the income of a taxpayer for a taxation year as income from a business the amount deducted in respect of an emissions obligation referred to in subsection for the immediately preceding taxation year to the extent that the emissions obligation was not settled in the immediately preceding taxation year Marginal of disposition a taxpayer surrenders an emissions allowance to settle an emissions obligation the proceeds from the disposition of the emissions allowance are deemed to be equal to the cost of the emissions allowance Marginal restriction event subsection each emissions allowance held at the end of the taxation year that ends immediately before the time at which the taxpayer is subject to a loss restriction event is to be valued at the cost at which the taxpayer acquired the property or its fair market value at the end of the year whichever is lower and after that time the cost at which the taxpayer acquired the property
|
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] | 452
|
is subject to a subsequent application of this subsection and subsection deemed to be that lower amount Marginal or fishing business the purpose of computing the income of a taxpayer for a taxation year from a farming or fishing business the income from the business for that year may if the taxpayer so elects be computed in accordance with a method this section referred to as the whereby the income therefrom for that year shall be deemed to be an amount equal to the total of amounts that received in the year or are deemed by this Act to have been received in the year in the course of carrying on the business and in payment of or on account of an amount that would if the income from the business were not computed in accordance with the cash method be included in computing income from the business for that or any other year respect to a farming business such amount if any as is specified by the taxpayer in respect of the business in the return of income under this Part for the year not exceeding the amount if any by which fair market value at the end of
|
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] | 453
|
the year of inventory owned by the taxpayer in connection with the business at that time exceeds amount determined under paragraph for the year respect to a farming business the amount if any that is the lesser of loss from the business for the year computed without reference to this paragraph and to paragraph and value of inventory purchased by the taxpayer that was owned by the taxpayer in connection with the business at the end of the year and total of all amounts each of which is an amount included in computing the income for the year from the business because of subsection or 80 or minus the total of amounts other than amounts described in section 30 that paid in the year or are deemed by this Act to have been paid in the year in the course of carrying on the business the case of amounts paid or deemed by this Act to have been paid for inventory were in payment of or on account of an amount that would be deductible in computing the income from the business for the year or any other taxation year if that income were not computed in accordance with the
|
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] | 454
|
cash method and any other case were in payment of or on account of an amount that would be deductible in computing the income from the business for a preceding taxation year the year or the following taxation year if that income were not computed in accordance with the cash method amounts other than amounts described in section 30 that be deductible in computing the income from the business for the year if that income were not computed in accordance with the cash method not deductible in computing the income from the business for any other taxation year and paid in a preceding taxation year in the course of carrying on the business total of all amounts each of which is the amount if any included under paragraph or in computing the income from the business for the immediately preceding taxation year and total of all amounts each of which is an amount deducted for the year under paragraph or subsection section 30 or subsection 80 or in respect of the business except that paragraphs and do not apply in computing the income of the taxpayer for the taxation year in which the taxpayer dies Marginal of inventory at any
|
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] | 455
|
time and in circumstances where paragraph or applies a taxpayer acquires inventory that is owned by the taxpayer in connection with a farming business the income from which is computed in accordance with the cash method for the purposes of this section an amount equal to the cost to the taxpayer of the inventory shall be deemed have been paid by the taxpayer at that time and in the course of carrying on that business and be the only amount so paid for the inventory by the taxpayer and the taxpayer shall be deemed to have purchased the inventory at the time it was so acquired Marginal of inventory the purpose of paragraph and notwithstanding section 10 inventory of a taxpayer shall be valued at any time at the lesser of the total amount paid by the taxpayer at or before that time to acquire it this section referred to as its and its fair market value except that an animal this section referred to as a that is a horse or where the taxpayer has so elected in respect thereof for the taxation year that includes that time or for any preceding taxation year is a bovine animal registered
|
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] | 456
|
under theAnimal Pedigree Act shall be valued any time in the taxation year in which it is acquired at such amount as is designated by the taxpayer not exceeding its cash cost to the taxpayer and not less than of its cash cost to the and any time in a subsequent taxation year at such amount as is designated by the taxpayer not exceeding its cash cost to the taxpayer and not less than of the total of value determined under this subsection at the end of the preceding taxation year and total amount paid on account of the purchase price of the animal during the year Marginal fiscal period each taxation year that is less than 51 weeks the reference in subsection to shall be read as a reference to the number determined by the formula 100 where Marginal joint farming or fishing business does not apply for the purpose of computing the income of a taxpayer for a taxation year from a farming or fishing business carried on by the taxpayer jointly with one or more other persons unless each of the other persons by whom the business is jointly carried on has elected to have his or
|
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] | 457
|
her income from the business for that year computed in accordance with the cash method Marginal of Minister a taxpayer has filed a return of income under this Part for a taxation year wherein the income for that year from a farming or fishing business has been computed in accordance with the cash method income from the business for each subsequent taxation year shall subject to the other provisions of this Part be computed in accordance with that method unless the taxpayer with the concurrence of the Minister and on such terms and conditions as are specified by the Minister adopts some other method Marginal subsections and where at the end of a taxation year a taxpayer who carried on a business the income from which was computed in accordance with the cash method is and does not carry on that business in Canada an amount equal to the total of all amounts each of which is the fair market value of an amount outstanding during the year as or on account of a debt owing to the taxpayer that arose in the course of carrying on the business and that would have been included in computing the income for
|
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] | 458
|
the year if the amount had been received by the taxpayer in the year shall the extent that the amount was not otherwise included in computing the income for the year or a preceding taxation be included in computing the income from the business the year if the taxpayer was throughout the and the part of the year throughout which the taxpayer was resident in Canada if the taxpayer was resident in Canada at any time in the year 2001 c 17 s Marginal receivable shall be included in computing the income of a taxpayer for a taxation year such part of an amount received by the taxpayer in the year on or after disposing of or ceasing to carry on a business or a part of a business for on account or in lieu of payment of or in satisfaction of debts owing to the taxpayer that arose in the course of carrying on the business as would have been included in computing the income of the taxpayer for the year had the amount so received been received by the taxpayer in the course of carrying on the business Marginal of animal of basic herd class a taxpayer has
|
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] | 459
|
a basic herd of a class of animals and disposes of an animal of that class in the course of carrying on a farming business in a taxation year if the taxpayer so elects in the return of income under this Part for the year the following rules shall be deducted in computing the basic herd of that class at the end of the year such number as is designated by the taxpayer in the election not exceeding the least of number of animals of that class so disposed of by the taxpayer in that year of the basic herd of that class on December 31 1971 and basic herd of that class of animal at the end of the immediately preceding taxation and shall be deducted in computing the income from the farming business for the taxation year the product obtained when number determined under paragraph in respect of the basic herd of that class for the year is multiplied by quotient obtained when the fair market value on December 31 1971 of the animals of that class on that day is divided by the number of the animals of that class on that day Marginal in basic herd
|
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] | 460
|
a taxpayer carries on a farming business in a taxation year and the basic herd of any class at the end of the immediately preceding year minus the deduction if any required by paragraph to be made in computing the basic herd of that class at the end of the year exceeds the number of animals of that class owned by the taxpayer at the end of the year shall be deducted in computing the basic herd of that class at the end of the year the number of animals comprising the and shall be deducted in computing the income from the farming business for the taxation year the product obtained when number of animals comprising the excess is multiplied by quotient obtained when the fair market value on December 31 1971 of the animals of that class on that day is divided by the number of the animals of that class on that day Marginal the purposes of this section herdof any class of animals at a particular time means such number of the animals of that class that the taxpayer had on hand at the end of his 1971 taxation year as were for the purpose of assessing
|
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] | 461
|
the tax under this Part for that year accepted by the Minister as a consequence of an application made by the taxpayer to be capital properties and not to be minus the numbers if any required by virtue of this section to be deducted in computing the basic herd of that class at the end of taxation years of the taxpayer ending before the particular of animalsmeans animals of a particular species namely cattle horses sheep or swine that are animals of that species for which a certificate of registration has been issued by a person recognized by breeders in Canada of purebred animals of that species to be the registrar of the breed to which such animals belong or issued by the Canadian Livestock Records Corporation or of that species other than purebred animals described in subparagraph each of which descriptions in subparagraphs and shall be deemed to be of separate classes except that where the number of the animals described in subparagraph or as the case may be of a particular species is not greater than of the total number of the animals of that species that would otherwise be of two separate classes by virtue of this
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] | 462
|
paragraph the animals described in subparagraphs and of that species shall be deemed to be of a single and determining the number of animals of any class on hand at any time an animal shall not be included if it was acquired for a feeder operation and an animal shall be included only if its actual age is not less than the case of cattle 2 years the case of horses 3 years and the case of sheep or swine one year except that 2 animals of a class under the age specified in subparagraph or as the case may be shall be counted as one animal of the age so specified Marginal land for farming 30Notwithstanding paragraphs and there may be deducted in computing a income for a taxation year from a farming business any amount paid by the taxpayer before the end of the year for clearing land levelling land or installing a land drainage system for the purposes of the business to the extent that the amount has not been deducted in a preceding taxation year Marginal farm loss a chief source of income for a taxation year is neither farming nor a combination of farming and
|
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] | 463
|
some other source of income that is a subordinate source of income for the taxpayer then for the purposes of sections 3 and 111 the loss if any for the year from all farming businesses carried on by the taxpayer is deemed to be the total of lesser of amount by which the total of the losses for the year determined without reference to this section and before making any deduction under section 37 from all farming businesses carried on by the taxpayer exceeds the total of the incomes for the year so determined from all such businesses and 500 plus the lesser of of the amount by which the amount determined under subparagraph exceeds 500 and 000 and amount if any by which amount that would be determined under subparagraph if it were read without reference to before making any deduction under section exceeds amount determined under subparagraph Marginal farm loss the purposes of this Act a farm for a taxation year is the amount if any by which amount determined under subparagraph in respect of the taxpayer for the year exceeds total of the amount determined under subparagraph in respect of the taxpayer for the year and all
|
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] | 464
|
amounts each of which is an amount by which the restricted farm loss for the year is required to be reduced because of section 80 Marginal and manufacturing or processing does not apply to a taxpayer for a taxation year if the chief source of income for the year is a combination of farming and manufacturing or processing in Canada of goods for sale and all or substantially all output from all farming businesses carried on by the taxpayer is used in the manufacturing or processing Marginal agents and brokers computing a income for a taxation year from the business as an insurance agent or broker no amount may be deducted under paragraph for the year in respect of unearned commissions from the business but in computing the income for the year from the business there may be deducted as a reserve in respect of such commissions an amount equal to the lesser of total of all amounts each of which is that proportion of an amount that has been included in computing the income for the year or a preceding taxation year as a commission in respect of an insurance contract than a life insurance that number of days
|
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] | 465
|
in the period provided for in the insurance contract that are after the end of the taxation year is of number of days in that period and total of all amounts each of which is the amount that would but for this subsection be deductible under paragraph for the year in respect of a commission referred to in paragraph Marginal to be included shall be included as income of a taxpayer for a taxation year from a business as an insurance agent or broker the amount deducted under subsection in computing the income therefrom for the immediately preceding year Marginal reserve computing a income for a taxation year ending after 1990 from a business carried on by the taxpayer throughout the year as an insurance agent or broker there may be deducted as an additional reserve an amount not exceeding the year ends in 1991 the year ends in 1992 the year ends in 1993 the year ends in 1994 the year ends in 1995 the year ends in 1996 the year ends in 1997 the year ends in 1998 the year ends in 1999 and the year ends after 1999 of the amount if any by which reserve that
|
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] | 466
|
was deducted by the taxpayer under subsection for the last taxation year ending before 1991 exceeds amount deductible by the taxpayer under subsection for the first taxation year ending after 1990 and any amount so deducted by the taxpayer for a taxation year shall be deemed for the purposes of subsection to have been deducted for that year under subsection Marginal benefit plan deductions 32 a taxpayer has made contributions to an employee benefit plan in respect of the employees or former employees the taxpayer may deduct in computing the income for a taxation year portion of an amount allocated to the taxpayer for the year under subsection 32 by the custodian of the plan as does not exceed the amount if any by which total of all amounts each of which is a contribution by the taxpayer to the plan for the year or a preceding year exceeds the total of all amounts each of which is amount in respect of the plan deducted by the taxpayer in computing the income for a preceding year or amount received by the taxpayer in the year or a preceding year that was a return of amounts contributed by the taxpayer to
|
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] | 467
|
the and at the end of the year all of the obligations of the plan to the employees and former employees have been satisfied and no property of the plan will thereafter be paid to or otherwise be available for the benefit of the taxpayer the amount if any by which total of all amounts each of which is a contribution by the taxpayer to the plan for the year or a preceding year exceeds the total of all amounts each of which is amount in respect of the plan deducted by the taxpayer in computing the income for a preceding year or by virtue of paragraph 32 for the year or amount received by the taxpayer in the year or a preceding year that was a return of amounts contributed by the taxpayer to the plan Marginal custodian of an employee benefit plan shall each year allocate to persons who have made contributions to the plan in respect of their employees or former employees the amount if any by which the total of payments made in the year out of or under the plan to or for the benefit of their employees or former employees than the portion thereof
|
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] | 468
|
that by virtue of subparagraph is not required to be included in computing the income of a and payments made in the year out of or under the plan to the heirs or the legal representatives of their employees or former employees exceeds the income of the plan for the year Marginal of employee benefit plan the purposes of subsection 32 the income of an employee benefit plan for a year the case of a plan that is a trust is the amount that would be its income for the year if section 104 were read without reference to subsections to and any other case is the total of all amounts each of which is the amount if any by which a payment under the plan by the custodian thereof in the year exceeds the case of an annuity that part of the payment determined in prescribed manner to have been a return of capital and any other case that part of the payment that could but for paragraph reasonably be regarded as being a payment of a capital nature 33 2013 c 33 s Marginal business 34In computing the income of a taxpayer for a taxation year from a
|
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] | 469
|
business that is the professional practice of an accountant dentist lawyer medical doctor veterinarian or chiropractor the following rules the taxpayer so elects in the return of income under this Part for the year and the year begins before March 22 2017 there shall not be included any amount in respect of work in progress at the end of the and the taxpayer has made an election under this section paragraph shall apply in computing the income from the business for all subsequent taxation years unless the taxpayer with the concurrence of the Minister and on such terms and conditions as are specified by the Minister revokes the election to have that paragraph apply Marginal Business Income 34 individual than a graduated rate carries on a business in a taxation year fiscal period of the business begins in the year and ends after the end of the year this subsection referred to as the and individual has elected under subsection 249 in respect of the business and the election has not been revoked there shall be included in computing the income for the year from the business the amount determined by the formula where total of all amounts each of
|
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] | 470
|
which is an amount included in the value of A in respect of the business and that is deemed to be a taxable capital gain for the purpose of section 110 6 and total of all amounts deducted under section 110 6 in computing the taxable income for the year Marginal income election individual than a graduated rate begins carrying on a business in a taxation year and not earlier than the beginning of the first fiscal period of the business that begins in the year and ends after the end of the year this subsection referred to as the and individual has elected under subsection 249 in respect of the business and the election has not been revoked there shall be included in computing the income for the year from the business the lesser of amount designated in the return of income for the year and amount determined by the formula where total of all amounts each of which is an amount included in the value of A in respect of the business and that is deemed to be a taxable capital gain for the purpose of section 110 6 and total of all amounts deducted under section 110
|
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] | 471
|
6 in computing the taxable income for the taxation year that includes the end of the particular period Marginal shall be deducted in computing an income for a taxation year from a business the amount if any included under subsection 34 or 34 in computing the income for the preceding taxation year from the business to 2013 c 40 s Marginal additional income inclusion 34 and 34 do not apply in computing an income for a taxation year from a business where individual dies or otherwise ceases to carry on the business in the or individual becomes a bankrupt in the calendar year in which the taxation year ends Marginal of partner or proprietor individual carries on a business in a taxation year individual dies in the year and after the end of a fiscal period of the business that ends in the year fiscal period of the business ends because of the death this subsection referred to as the and legal representative that this subsection apply in computing the income for the year or a separate return of income under subsection in respect of the business notwithstanding subsection 34 there shall be included in computing the income for the
|
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] | 472
|
year from the business the amount determined by the formula where total of all amounts each of which is an amount included in the value of A in respect of the business that is deemed to be a taxable capital gain for the purpose of section 110 6 and total of all amounts deducted under section 110 6 in computing the taxable income for the year Marginal 34 definitions in this subsection apply in this section adjusted stub period accrualof a corporation in respect of a partnership in which the corporation has a significant interest at the end of the last fiscal period of the partnership that ends in the taxation year in circumstances where another fiscal period this definition referred to as the of the partnership begins in the year and ends after the year means paragraph does not apply the amount determined by the formula where a fiscal period of the partnership ends in the taxation year and the year is the first taxation year in which the fiscal period of the partnership is aligned with the fiscal period of one or more other partnerships under a alignment this paragraph referred to as the fiscal a fiscal period
|
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] | 473
|
of the partnership ends in the year and before the eligible fiscal period the amount determined by the formula where the eligible fiscal period of the partnership is the first fiscal period of the partnership that ends in the taxation year the amount determined by the formula B where eligible alignment income of a corporation means a partnership is subject to a alignment the first aligned fiscal period of the partnership ends in the first taxation year of the corporation ending after March 22 2011 this paragraph referred to as the fiscal and the corporation is a member of the partnership at the end of the eligible fiscal period the eligible fiscal period is preceded by another fiscal period of the partnership that ends in the first taxation year that ends after March 22 2011 and the corporation is a member of the partnership at the end of that preceding fiscal period the amount determined by the formula A B C where the eligible fiscal period is the first fiscal period of the partnership that ends in the first taxation year ending after March 22 2011 and a partnership is subject to a alignment the first aligned fiscal period of
|
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] | 474
|
the partnership ends in the taxation year of the corporation this paragraph referred to as the fiscal and the corporation is a member of the partnership at the end of the eligible fiscal period the amount determined by the formula A B C where which a deduction is available under section 112 or 113 or would be included in computing the income of the corporation for the year if there were no alignment alignment in respect of a partnership means the alignment under subsection 249 or of the fiscal period of the partnership and the fiscal period of one or more other partnerships pour paliers qualified resource expense of a corporation for a taxation year in respect of a fiscal period of a partnership that begins in the year and ends after the year means an expense incurred by the partnership in the portion of the fiscal period that is in the year and that is described in any of the following exploration expensein subsection 66 development expensein subsection 66 resource expensein subsection 66 and oil and gas property expensein subsection 66 admissible relative des qualifying transitional income of a corporation that is a member of a partnership on March
|
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] | 475
|
22 2011 means the amount that is the total of the following amounts computed in accordance with subsection eligible alignment income in respect of the partnership and adjusted stub period accrual in respect of the partnership for there is a alignment in respect of the partnership the taxation year during which ends the fiscal period of the partnership that is aligned with the fiscal period of one or more other partnerships under the alignment or any other case the first taxation year that ends after March 22 2011 admissible significant interest of a corporation in a partnership at any time means a membership interest of the corporation in the partnership if the corporation or the corporation together with one or more persons or partnerships related to or affiliated with the corporation is entitled at that time to more than of income or loss of the or assets of of the partnership if it were to cease to exist alignment in respect of a partnership means the ending of a fiscal period of the partnership under subsection 249 pour palier specified percentage of a corporation for a particular taxation year in respect of a partnership means the first taxation year for
|
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] | 476
|
which the corporation has qualifying transitional income ends in 2011 and the particular year ends in and the first taxation year for which the corporation has qualifying transitional income ends in 2012 and the particular year ends in and and the first taxation year for which the corporation has qualifying transitional income ends in 2013 and the particular year ends in and Marginal inclusion adjusted stub period accrual to subsections and a corporation than a professional shall include in computing its income for a taxation year its adjusted stub period accrual in respect of a partnership if corporation has a significant interest in the partnership at the end of the last fiscal period of the partnership that ends in the fiscal period of the partnership begins in the year and ends after the and the end of the year the corporation is entitled to a share of an income loss taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in paragraph Marginal inclusion new partner designation to subsection if a corporation than a professional becomes a member of a partnership during a fiscal period of the partnership this subsection referred to as the
|
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] | 477
|
that begins in the taxation year and ends after the taxation year but on or before the date for the taxation year and the corporation has a significant interest in the partnership at the end of the particular period the corporation may include in computing its income for the taxation year the lesser of amount if any designated by the corporation in its return of income for the taxation year and amount determined by the formula A where Marginal in following year an amount was included in computing the income of a corporation in respect of a partnership for the immediately preceding taxation year under subsection or portion of the amount that because of subparagraph or was income for that preceding year is deductible in computing the income of the corporation for the current taxation and portion of the amount that because of subparagraph or was taxable capital gains for that preceding year is deemed to be an allowable capital loss of the corporation for the current taxation year from the disposition of property Marginal of amounts the purposes of this Act the following rules computing the income of a corporation for a taxation year adjusted stub period accrual included
|
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] | 478
|
under subsection in respect of a partnership for the year is deemed to be income and taxable capital gains from the disposition of property having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for all fiscal periods of the partnership ending in the year amount included under subsection in respect of a partnership for the year is deemed to be income and taxable capital gains from the disposition of property having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for the particular period referred to in that subsection amount a portion of which is deductible or is an allowable capital loss under subsection in respect of a partnership for the year is deemed to have the same character and to be in the same proportions as the income and taxable capital gains included in the income for the immediately preceding taxation year under subsection or in respect of the partnership amount claimed as a reserve under subsection in respect of a partnership for the
|
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] | 479
|
year is deemed to have the same character and to be in the same proportions as the qualifying transitional income in respect of the partnership for the year and amount a portion of which is included in income under paragraph or is deemed to be a taxable capital gain under paragraph in respect of a partnership for the year is deemed to have the same character and to be in the same proportions as the amount claimed as a reserve under subsection in respect of the partnership for the immediately preceding taxation capital dividend account as defined in subsection is to be determined without reference to this and reference in subparagraph to an amount deducted under subsection by a taxpayer includes an amount deemed to be an allowable capital loss under subparagraph Marginal qualified resource expense corporation may designate an amount for a taxation year in respect of a qualified resource expense under the definitionadjusted stub period accrualin subsection subject to the following corporation cannot designate an amount for the year in respect of a qualified resource expense in respect of a partnership except to the extent the corporation obtains from the partnership before the date for the year information
|
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] | 480
|
in writing identifying the qualified resource expenses described paragraph of the definitionCanadian exploration expensein subsection 66 determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year paragraph of the definitionCanadian development expensein subsection 66 determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year paragraph of the definitionforeign resource expensein subsection 66 determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year and paragraph of the definitionCanadian oil and gas property expensein subsection 66 determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the and amount designated for the year by the corporation is not to exceed the maximum amount that would be deductible by the corporation under any of sections 66 1 66 2 66 21 and 66 4 in computing its income for the year if amounts referred to in paragraph in respect of the partnership were the only amounts relevant in determining the maximum amount and fiscal period of the partnership that begins in
|
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] | 481
|
the year and ends after the year had ended at the end of the year and each qualified resource expense were deemed under subsection to be incurred by the corporation at the end of the year Marginal additional income bankrupt and do not apply in computing a income for a taxation year in respect of a partnership if the corporation becomes a bankrupt in the year Marginal affiliates section does not apply for the purposes of computing for a taxation year of a foreign affiliate of a corporation resident in Canada foreign accrual property income of the affiliate in respect of the and to the extent that the context otherwise requires the exempt surplus or exempt deficit the hybrid surplus or hybrid deficit and the taxable surplus or taxable deficit those terms are defined in subsection of theIncome Tax of the affiliate in respect of the corporation Marginal case alignment a corporation is a member of a partnership subject to a alignment subsection does not apply to the corporation in respect of the partnership for taxation years preceding the taxation year that includes the end of the first aligned fiscal period of the partnership under the alignment Marginal a corporation
|
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] | 482
|
makes a designation in calculating its adjusted stub period accrual in respect of a partnership for a taxation year under any of the description of E or F of paragraph the description of E or F of subparagraph and the description of F or G of subparagraph of the definitionadjusted stub period accrualin subsection the designation cannot be amended or revoked Marginal reserve a corporation has qualifying transitional income in respect of a partnership for a particular taxation year corporation may in computing its income for the particular year claim an amount as a reserve not exceeding the least of specified percentage for the particular year of the qualifying transitional income in respect of the partnership for the immediately preceding taxation year an amount was claimed under this subsection in computing the income in respect of the partnership the amount that is the total of amount included under subsection in computing the income for the particular year in respect of the partnership and amount by which the qualifying transitional income in respect of the partnership is increased in the particular year because of the application of subsections and and amount determined by the formula A B where portion of the
|
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] | 483
|
amount claimed under paragraph for the particular year that because of subparagraph has character other than capital is deductible in computing the income of the corporation for the particular year and character of capital is deemed to be an allowable capital loss of the corporation for the particular year from the disposition of property Marginal of prior year reserve to subsection if a reserve was claimed by a corporation under subsection in respect of a partnership for the immediately preceding taxation year portion of the reserve that was deducted under subparagraph for that preceding year is to be included in computing the income of the corporation for the current taxation and portion of the reserve that was deemed by subparagraph to be an allowable capital loss of the corporation for that preceding year is deemed to be a taxable capital gain of the corporation for the current taxation year from the disposition of property Marginal reserve claim shall be made under subsection in computing a income for a taxation year in respect of a partnership the case of a corporation that is a member of a partnership in respect of which there is a alignment the corporation has been a
|
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] | 484
|
member of the partnership continuously since before March 22 2011 to the end of the year the case of a corporation that is a member of a partnership in respect of which there is no alignment the corporation is a member of the partnership the end of the fiscal period that begins before March 22 2011 and ends in the year of the corporation that includes March 22 2011 the end of the fiscal period commencing immediately after the fiscal period referred to in clause and continues to be a member until after the end of the year of the corporation that includes March 22 2011 and since before March 22 2011 until the end of the at the end of the year or at any time in the following taxation year income is exempt from tax under this Part or corporation is and the partnership does not carry on business through a permanent establishment defined for the purpose of subsection 16 in or the year ends immediately before another taxation year the beginning of which the partnership no longer principally carries on the activities to which the reserve relates which the corporation becomes a bankrupt or which the corporation
|
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] | 485
|
is dissolved or wound up than in circumstances to which subsection Marginal partner corporation that cannot claim an amount under subsection for a taxation year in respect of a partnership solely because it has disposed of its interest in the partnership is deemed for the purposes of paragraph to be a member of a partnership continuously until the end of the taxation year if corporation disposed of its interest to another corporation related to or affiliated with the corporation at the time of the and corporation related to or affiliated with the corporation has the partnership interest referred to in paragraph at the end of the taxation year Marginal qualifying transitional income special rules the purposes of determining a qualifying transitional income the income or loss as the case may be of a partnership for a fiscal period shall be computed as if partnership had deducted for the period the maximum amount deductible in respect of any expense reserve allowance or other Act were read without reference to paragraph and partnership had made an election under paragraph Marginal transition income adjustment conditions for application applies for a particular taxation year of a corporation and for each subsequent taxation year for
|
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] | 486
|
which the corporation may claim an amount under subsection in respect of a partnership if the particular year is the first taxation year is after the taxation year in which the corporation has or would have if the partnership had income an adjusted stub period accrual that is included in the qualifying transitional income in respect of the partnership by reason of paragraph of the definitionqualifying transitional incomein subsection and which ends the fiscal period of the partnership that began in the taxation year referred to in paragraph Marginal of qualifying transitional income this subsection applies in respect of a partnership for a taxation year of a corporation the adjusted stub period accrual included in the qualifying transitional income in respect of the partnership for the year is computed as if descriptions in paragraph and subparagraph of the definitionadjusted stub period accrualin subsection read as descriptions in subparagraph of the definitionadjusted stub period accrualin subsection read as Marginal it is reasonable to conclude that one of the main reasons a corporation is a member of a partnership in a taxation year is to avoid the application of subsection the corporation is deemed not to be a member of the partnership
|
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] | 487
|
for the purposes of that subsection Marginal 34 definitions in this subsection and in subsection 34 apply in this section actual stub period accrual of a corporation in respect of a qualifying partnership for a taxation year means the positive or negative amount determined by the formula E where base year of a corporation in respect of a qualifying partnership for a taxation year means the preceding taxation year of the corporation in which began a fiscal period of the partnership that ends in the taxation year de income shortfall adjustment of a corporation in respect of a qualifying partnership for a taxation year means the positive or negative amount determined by the formula C D where actual stub period accrual in respect of the qualifying partnership and amount that would be the adjusted stub period accrual for the base year in respect of the qualifying partnership if the value of F in paragraph of the definitionadjusted stub period accrualin subsection 34 were on the day after the day on which the base year ends and on the day on which the taxation year and qualifying partnership in respect of a corporation for a particular taxation year means a partnership
|
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fiscal period of which began in a preceding taxation year and ends in the particular taxation and respect of which the corporation was required to calculate an adjusted stub period accrual for the preceding taxation year de personnes Marginal of subsection applies to a corporation for a taxation year if corporation has designated an amount for the purpose of the description of F in paragraph of the definitionadjusted stub period accrualin subsection 34 in calculating its adjusted stub period accrual for the base year in respect of a qualifying partnership for the taxation and the corporation has qualifying transitional income the taxation year is after the first taxation year of the corporation to which subsection 34 applies Marginal shortfall adjustment inclusion this subsection applies to a corporation for a taxation year the corporation shall include in computing its income for the taxation year the amount determined by the formula A 0 50 where Marginal and grubstakers a share of the capital stock of a corporation received in a taxation year by an individual as consideration for the disposition by the individual to the corporation of a mining property or an interest or for civil law a right therein acquired by
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] | 489
|
the individual as a result of the efforts as a prospector either alone or with others or received in a taxation year a person who has either under an arrangement with a prospector made before the prospecting exploration or development work or as an employer of a prospector advanced money for or paid part or all of the expenses of prospecting or exploring for minerals or of developing a property for minerals and consideration for the disposition by the person referred to in subparagraph to the corporation of a mining property or an interest or for civil law a right therein acquired under the arrangement under which that person made the advance or paid the expenses or if the employee acquired by the person through the efforts the following rules any other provision of this Act no amount in respect of the receipt of the share shall be included computing the income for the year of the individual or person as the case may be except as provided in paragraph or computing at any time the amount to be determined for F in the definitioncumulative Canadian development expensein subsection 66 in respect of the individual or person as the case
|
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] | 490
|
may be the case of an individual or partnership than a partnership each member of which is a taxable Canadian an amount in respect of the receipt of the share equal to the lesser of its fair market value at the time of acquisition and its fair market value at the time of disposition or exchange of the share shall be included in computing the income of the individual or partnership as the case may be for the year in which the share is disposed of or exchanged Subdivision C in computing the cost to the individual person or partnership as the case may be of the share no amount shall be included in respect of the disposition of the mining property or the interest or for civil law the right therein as the case may be sections 66 and 66 2 in computing the cost to the corporation of the mining property or the interest or for civil law the right therein as the case may be no amount shall be included in respect of the share and the purpose of paragraph an individual or partnership shall be deemed to have disposed of or exchanged shares that are identical
|
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] | 491
|
properties in the order in which they were acquired Marginal this section mining propertymeans right licence or privilege to prospect explore drill or mine for minerals in a mineral resource in Canada or property or an immovable in Canada than depreciable the principal value of which depends on its mineral resource prospectormeans an individual who prospects or explores for minerals or develops a property for minerals on behalf of the individual on behalf of the individual and others or as an employee 2013 c 40 s Marginal research and experimental development a taxpayer carried on a business in Canada in a taxation year there may be deducted in computing the income from the business for the year such amount as the taxpayer claims not exceeding the amount if any by which the total of total of all amounts each of which is an expenditure of a current nature made by the taxpayer in the year or in a preceding taxation year ending after 1973 scientific research and experimental development related to a business of the taxpayer carried on in Canada and directly undertaken by the taxpayer scientific research and experimental development related to a business of the taxpayer carried on
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] | 492
|
in Canada and directly undertaken on behalf of the taxpayer payments to a corporation resident in Canada to be used for scientific research and experimental development carried on in Canada that is related to a business of the taxpayer but only where the taxpayer is entitled to exploit the results of that scientific research and experimental development payments to approved association that undertakes scientific research and experimental development approved university college research institute or other similar institution corporation resident in Canada and exempt from tax under paragraph or 1996 c 21 s approved organization that makes payments to an association institution or corporation described in any of clauses A to to be used for scientific research and experimental development carried on in Canada that is related to a business of the taxpayer but only where the taxpayer is entitled to exploit the results of that scientific research and experimental development or the taxpayer is a corporation by payments to a corporation resident in Canada and exempt from tax because of paragraph for scientific research and experimental development that is basic research or applied research carried on in Canada primary purpose of which is the use of results therefrom by the
|
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] | 493
|
taxpayer in conjunction with other scientific research and experimental development activities undertaken or to be undertaken by or on behalf of the taxpayer that relate to a business of the taxpayer and has the technological potential for application to other businesses of a type unrelated to that carried on by the taxpayer and 2012 c 31 s total of all amounts each of which is an expenditure made by the taxpayer in the year or in a preceding taxation year ending after 1973 by way of repayment of amounts described in paragraph amounts included by virtue of paragraph in computing the income for any previous taxation year amounts added because of subsection or to the tax otherwise payable under this Part for any preceding taxation year and the case of a partnership all amounts each of which is an excess referred to in subsection in respect of the partnership for any preceding fiscal period exceeds the total of total of all amounts each of which is the amount of any government assistance or assistance defined in subsection in respect of an expenditure described in paragraph or as paragraph or as the case may be read in its application in respect
|
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] | 494
|
of the expenditure that at the date for the year the taxpayer has received is entitled to receive or can reasonably be expected to receive total of all amounts each of which is the benefit amount the meaning assigned by subsection for the year or for a preceding taxation year in respect of the taxpayer in respect of a province part of the total of all amounts each of which is an amount deducted under subsection in computing the tax payable under this Part by the taxpayer for a preceding taxation year where the amount can reasonably be attributed to prescribed proxy amount for a preceding taxation year expenditure of a current nature incurred in a preceding taxation year that was a qualified expenditure incurred in that preceding year in respect of scientific research and experimental development for the purposes of section 127 or amount included because of paragraph in the qualified expenditure pool at the end of a preceding taxation year within the meaning assigned by subsection total of all amounts each of which is an amount deducted under this subsection in computing the income for a preceding taxation year except amounts described in subsection total of all amounts
|
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] | 495
|
each of which is the lesser of amount deducted under section 61 3 in computing the income for a preceding taxation year and amount if any by which the amount that was deductible under this subsection in computing the income for that preceding year exceeds the amount claimed under this subsection in computing the income for that preceding year total of all amounts each of which is an amount equal to twice the amount claimed under subparagraph by the taxpayer for the year or any preceding taxation year and the taxpayer was subject to a loss restriction event before the end of the year the amount determined for the year under subsection with respect to the taxpayer Marginal of related corporations paragraph for the purposes of subsection where a taxpayer is a corporation scientific research and experimental development related to a business carried on by another corporation to which the taxpayer is related than by reason of a right referred to in paragraph and in which that other corporation is actively engaged at the time at which an expenditure or payment in respect of the scientific research and experimental development is made by the taxpayer shall be considered to be
|
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|
related to a business of the taxpayer at that time Marginal time of capital expenditure the purposes of paragraph an expenditure made by a taxpayer in respect of property shall be deemed not to have been made before the property is considered to have become available for use by the taxpayer Marginal in the exclusive economic zone the purposes of this section and section 127 of this Act and Part XXIX of theIncome Tax Regulations an expenditure is deemed to have been made by a taxpayer in Canada if the expenditure is by the taxpayer in the course of a business carried on by the taxpayer in and for the prosecution of scientific research and experimental development in the exclusive economic zone of Canada within the meaning of theOceans Act or in the airspace above that zone or the seabed or subsoil below that zone Marginal or wages for outside Canada the purposes of this section section 127 and Part XXIX of theIncome Tax Regulations the amount of a expenditure for a taxation year determined under subsection is deemed to be made in the taxation year in respect of scientific research and experimental development carried on in Canada by the
|
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] | 497
|
taxpayer Marginal or wages outside Canada limit determined amount of a expenditure for a taxation year determined under this subsection is the lesser of amount that is the total of all expenditures each of which is an expenditure made by the taxpayer in the taxation year and after February 25 2008 in respect of an expense incurred in the taxation year for salary or wages paid to the employee who was resident in Canada at the time the expense was incurred in respect of scientific research and experimental development was carried on outside Canada was directly undertaken by the taxpayer related to a business of the taxpayer and was solely in support of scientific research and experimental development carried on in Canada by the taxpayer and amount that is 10 per cent of the total of all expenditures made by the taxpayer in the year each of which would if this Act were read without reference to subsection be an expenditure made in respect of an expense incurred in the year for salary or wages paid to an employee in respect of scientific research and experimental development that was carried on in Canada that was directly undertaken by the taxpayer
|
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] | 498
|
and that related to a business of the taxpayer Marginal outside Canada computing the income of a taxpayer for a taxation year from a business of the taxpayer there may be deducted expenditures of a current nature made by the taxpayer in the year scientific research and experimental development carried on outside Canada directly undertaken by or on behalf of the taxpayer and related to the business to the extent that subsection deems the expenditures to have been made in or payments to an approved association university college research institute or other similar institution to be used for scientific research and experimental development carried on outside Canada related to the business provided that the taxpayer is entitled to exploit the results of that scientific research and experimental development Marginal may obtain advice Minister may obtain the advice of the Department of Industry the National Research Council of Canada the Defence Research Board or any other agency or department of the Government of Canada carrying on activities in the field of scientific research as to whether any particular activity constitutes scientific research and experimental development Marginal no deduction allowed under section deduction may be made under this section in respect of
|
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|
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