Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2015-04-22 and last amended on 2015-03-13. Previous Versions

PART LIV[Repealed, SOR/2011-188, s. 21]

 [Repealed, SOR/2011-188, s. 21]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/84-948, s. 15;
  • SOR/88-165, s. 29(F);
  • SOR/94-686, s. 69(F);
  • SOR/2011-188, s. 21.

 [Repealed, SOR/2011-188, s. 21]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/2011-188, s. 21]

PART LVPRESCRIBED PROGRAMS AND BENEFITS

[SOR/95-298, s. 3]

Canadian Home Insulation Program

 For the purposes of paragraphs 12(1)(u), 56(1)(s) and 212(1)(s) of the Act, the Canadian Home Insulation Program, as authorized and described in Vote 11a of Appropriation Act No. 3, 1977-78, as amended, Energy, Mines and Resources Vote 35, Main Estimates, 1981-82 as authorized by Appropriation Act No. 1, 1981-82, as amended, or the Canadian Home Insulation Program Act, is hereby prescribed to be a program of the Government of Canada relating to home insulation.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/78-348, s. 2;
  • SOR/81-936, s. 5.

Canada Oil Substitution Program

 For the purposes of paragraphs 12(1)(u), 56(1)(s) and 212(1)(s) of the Act, the Canada Oil Substitution Program, as authorized and described in paragraph (a) or (b) of Energy, Mines and Resources Vote 45, Main Estimates, 1981-82 as authorized by Appropriation Act No. 1, 1981-82, as amended, or the Oil Substitution and Conservation Act is hereby prescribed to be a program of the Government of Canada relating to energy conversion.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/81-936, s. 5.

Benefits under Government Assistance Programs

 For the purposes of subparagraph 56(1)(a)(vi) and paragraph 153(1)(m) of the Act, the following benefits are prescribed:

  • (a) benefits under the Labour Adjustment Benefits Act;

  • (b) benefits under programs to provide income assistance payments, established pursuant to agreements under section 5 of the Department of Labour Act; and

  • (c) benefits under programs to provide income assistance payments, administered pursuant to agreements under section 5 of the Department of Fisheries and Oceans Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/95-298, s. 4.

Stabilization of Farm Income

  •  (1) For the purposes of the definition “NISA Fund No. 2” in subsection 248(1) of the Act, a prescribed fund is Fonds 2 as defined under the Agri-Québec program established by La Financière agricole du Québec.

  • (2) For the purposes of the definition “net income stabilization account” in subsection 248(1) of the Act, a prescribed account is an account created under the Agri-Québec program established by La Financière agricole du Québec.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. 2011, c. 24, s. 86.