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

Regulations are current to 2014-09-01 and last amended on 2014-06-19. Previous Versions

 [Repealed, SOR/99-91, s. 7]

PART LXXXI[Repealed, 2013, c. 34, s. 406]

 [Repealed, 2013, c. 34, s. 406]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/91-78, s. 4;
  • SOR/94-686, ss. 78(F), 79(F), 81(F);
  • SOR/96-443, s. 3;
  • 2013, c. 34, s. 406.

 [Repealed, 2013, c. 34, s. 406]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/91-78, s. 4;
  • SOR/94-686, s. 78(F);
  • SOR/96-443, s. 3;
  • 2013, c. 34, s. 406.

 [Repealed, 2013, c. 34, s. 406]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/96-443, s. 3;
  • SOR/2009-222, s. 6;
  • 2013, c. 34, s. 406.

 [Repealed, 2013, c. 34, s. 406]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/96-443, s. 3;
  • SOR/2009-222, s. 6;
  • 2013, c. 34, s. 406.

 [Repealed, 2013, c. 34, s. 406]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/96-443, s. 3;
  • SOR/2009-222, s. 6;
  • 2013, c. 34, s. 406.

 [Repealed, 2013, c. 34, s. 406]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/96-443, s. 3;
  • SOR/2009-222, s. 6;
  • 2013, c. 34, s. 406.

PART LXXXIIPRESCRIBED PROPERTIES AND PERMANENT ESTABLISHMENTS

Prescribed Properties

[SOR/94-140, s. 14]

 For the purposes of subsection 16.1(1) of the Act, “prescribed property” means

  • (a) exempt property, within the meaning assigned by paragraph 1100(1.13)(a), other than property leased on or before February 2, 1990 that is

    • (i) a truck or tractor that is designed for use on highways and has a “gross vehicle weight rating” (within the meaning assigned that expression by the Motor Vehicle Safety Regulations) of 11,778 kilograms or more,

    • (ii) a trailer that is designed for use on highways and is of a type designed to be hauled under normal operating conditions by a truck or tractor described in subparagraph (i), or

    • (iii) a railway car,

  • (b) property that is the subject of a lease where the tangible property, other than exempt property (within the meaning assigned by paragraph 1100(1.13)(a)), that was the subject of the lease had, at the time the lease was entered into, an aggregate fair market value not in excess of $25,000, and

  • (c) intangible property.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/91-196, s. 5;
  • SOR/92-681, s. 3(F).