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

Regulations are current to 2016-08-01 and last amended on 2016-06-22. Previous Versions

DIVISION IVInclusions In and Transfers Between Classes

Elections to Include Properties in Class 1

  •  (1) In respect of properties otherwise included in any of Classes 2 to 10, 11 and 12 in Schedule II, a taxpayer may elect to include in Class 1 in Schedule II all such properties acquired for the purpose of gaining or producing income from the same business.

Elections to Include Properties in Class 2, 4 or 17

  • (2) Where the chief depreciable properties of a taxpayer are included in Class 2, 4 or 17 in Schedule II, the taxpayer may elect to include in Class 2, 4 or 17 in Schedule II, as the case may be, a property that would otherwise be included in another class in Schedule II and that was acquired by him before May 26, 1976 for the purpose of gaining or producing income from the same business as that for which those properties otherwise included in the said Class 2, 4 or 17 were acquired.

Elections to Include Properties in Class 8

  • (2a) In respect of properties otherwise included in Class 19 or 21 in Schedule II, a taxpayer may, by letter attached to the return of his income for a taxation year filed with the Minister in accordance with section 150 of the Act, elect to include in Class 8 in Schedule II all properties of the said Class 19 or all properties of the said Class 21, as the case may be, owned by him at the commencement of the year.

Elections to Include Properties in Class 37

  • (2b) In respect of properties that would have been included in Class 37 in Schedule II had they been acquired after the date on which Class 37 became effective, a taxpayer may, by letter attached to the return of his income for a taxation year filed with the Minister in accordance with section 150 of the Act, elect to include in Class 37 all such properties acquired by the taxpayer before that date.

Elections to Make Certain Transfers

  • (2c) Where a taxpayer has acquired, after May 25, 1976, all or any part of a property of a class in Schedule II (in this subsection referred to as “present class”) and the property or part thereof, if it had been acquired before May 26, 1976, would have been property of a different class in Schedule II (in this subsection referred to as the “former class”) and

    • (a) he was obligated to acquire the property under the terms of an agreement in writing entered into before May 26, 1976,

    • (b) he commenced the construction, manufacture or production of the property before May 26, 1976 or the construction, manufacture or production of the property was commenced under an agreement in writing entered into by him before May 26, 1976, or

    • (c) he acquired the property on or before December 31, 1976 or he was obligated to acquire the property under the terms of an agreement in writing entered into on or before December 31, 1976, if

      • (i) arrangements, evidenced by writing, respecting the acquisition, construction, manufacture or production of the property had been substantially advanced before May 26, 1976, and

      • (ii) he had, before May 26, 1976, demonstrated a bona fide intention to acquire the property,

    the taxpayer may, by letter attached to the return of his income filed with the Minister in accordance with section 150 of the Act, for the taxation year in which the property was acquired or for the immediately following taxation year, elect to transfer in the year of acquisition

    • (d) the property or the part thereof, acquired after May 25, 1976, from the present class to the former class; or

    • (e) the part of the property acquired before May 26, 1976, from the former class to the present class.

  • (2d) Where a taxpayer has

    • (a) disposed of a property (in this subsection referred to as the “former property”) of a class in Schedule II (in this subsection referred to as the “former class”), and

    • (b) before the end of the taxation year in which the former property was disposed of, acquired property (in this subsection referred to as the “new property”) of a class in Schedule II (in this subsection referred to as the “present class”) and the present class is neither

      • (i) the former class, nor

      • (ii) a separate class described in section 1101, other than subsection 1101(5d),

    such that

    • (c) if the former property had been acquired at the time that the new property was acquired and from the person from whom the new property was acquired, the former property would have been included in the present class, and

    • (d) if the new property had been acquired at the time that the former property was acquired and from the person from whom the former property was acquired, the new property would have been included in the former class,

    the taxpayer may, by letter attached to the return of income of the taxpayer filed with the Minister in accordance with section 150 of the Act in respect of the taxation year in which the former property was disposed of, elect to transfer the former property from the former class to the present class in the year of its disposition and, for greater certainty, the transfer shall be considered to have been made before the disposition of the property.

Transfers from Class 40 to Class 10

  • (2e) For the purposes of this Part and Schedule II, where property of a taxpayer would otherwise be included in Class 40 in Schedule II, all such properties owned by the taxpayer shall be transferred from Class 40 to Class 10 immediately after the commencement of the first taxation year of the taxpayer commencing after 1989.

Elections to Include Properties in Class 1, 3 or 6

  • (2f) In respect of properties otherwise included in Class 20 in Schedule II, a taxpayer may, by letter attached to the return of income of the taxpayer for a taxation year filed with the Minister in accordance with section 150 of the Act, elect to include in Class 1, 3 or 6 in Schedule II, as specified in the letter, all properties of Class 20 in Schedule II owned by the taxpayer at the commencement of the year.

Transfers to Class 8, Class 10 or Class 43
  • [SOR/2005-371, s. 3]

  • (2g) For the purposes of this Part and Schedule II, where one or more properties of a taxpayer are included in a separate class pursuant to an election filed by the taxpayer in accordance with subsection 1101(5q), all the properties in that class immediately after the beginning of the taxpayer’s fifth taxation year beginning after the end of the first taxation year in which a property of the class became available for use by the taxpayer for the purposes of subsection 13(26) of the Act shall be transferred immediately after the beginning of that fifth taxation year from the separate class to the class in which the property would, but for the election, have been included.

Elections Not to Include Properties in Class 44

  • (2h) A taxpayer may, by letter attached to the taxpayer’s return of income filed with the Minister in accordance with section 150 of the Act for the taxation year in which a property was acquired, elect not to include the property in Class 44 in Schedule II.

Election to Include Properties in Class 35

  • (2i) In respect of any property otherwise included in Class 7 in Schedule II because of paragraph (h) of that Class and to which paragraph 1100(1)(z.1a) and subsection 1101(5d), or paragraph 1100(1)(z.1c) and subsection 1101(5d.2), would apply if Class 35 of that Schedule applied to the property, the taxpayer may (by letter attached to the taxpayer’s return of income filed with the Minister in accordance with section 150 of the Act for the taxation year in which the property was acquired) elect to include the property in Class 35 rather than in Class 7.

Election Rules

  • (3) To be effective in respect of a taxation year, an election under this section must be made not later than the last day on which the taxpayer may file a return of his income for the taxation year in accordance with section 150 of the Act.

  • (4) An election under paragraph 1102(8)(d) or (9)(d) or this section shall be effective from the first day of the taxation year in respect of which the election is made and shall continue to be effective for all subsequent taxation years.

  • (5) An election under subsection (1) or (2) shall be made by sending a letter to that effect by registered mail to the Tax Centre at which the taxpayer customarily files the returns required by section 150 of the Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/78-377, s. 9;
  • SOR/82-265, s. 3;
  • SOR/83-340, s. 3;
  • SOR/90-22, s. 4;
  • SOR/91-196, s. 3;
  • SOR/91-673, s. 3;
  • SOR/94-170, s. 3;
  • SOR/97-377, s. 3;
  • SOR/2005-371, s. 3;
  • SOR/2007-116, s. 2.

DIVISION VInterpretation

Definitions

  •  (1) Where the taxpayer is an individual and his income for the taxation year includes income from a business the fiscal period of which does not coincide with the calendar year, in respect of the depreciable properties acquired for the purpose of gaining or producing income from the business, a reference in this Part to

    end of the taxation year

    end of the taxation year shall be deemed to be a reference to the end of the fiscal period of the business; (la fin de l’année d’imposition)

    taxation year

    taxation year shall be deemed to be a reference to the fiscal period of the business. (l’année d’imposition)

  • (2) In this Part and in Schedule II,

    bitumen development phase

    bitumen development phase of a taxpayer’s oil sands project means a development phase that expands the oil sands project’s capacity to extract and initially process tar sands to produce bitumen or a similar product; (phase de mise en valeur du bitume)

    certified feature film

    certified feature film means a motion picture film certified by the Minister of Communications to be a film of not less than 75 minutes running time in respect of which all photography or art work specifically required for the production thereof and all film editing therefor were commenced after November 18, 1974, and either the film was completed before May 26, 1976, or the photography or art work was commenced before May 26, 1976, and certified by him to be

    • (a) a film the production of which is contemplated in a coproduction agreement entered into between Canada and another country, or

    • (b) a film in respect of which

      • (i) the person who performed the duties of producer was a Canadian,

      • (ii) no fewer than 2/3 in number of all the persons each of whom

        • (A) was a person who performed the duties of director, screenwriter, music composer, art director, picture editor or director of photography, or

        • (B) was the individual in respect of whose services as an actor or actress in respect of the film the highest remuneration or the second highest remuneration was paid or payable,

        were Canadians,

      • (iii) not less than 75 per cent of the aggregate of the remuneration paid or payable to persons for services provided in respect of the film (other than remuneration paid or payable to or in respect of the persons referred to in subparagraphs (i) and (ii) or remuneration paid or payable for processing and final preparation of the film) was paid or payable to Canadians,

      • (iv) not less than 75 per cent of the aggregate of costs incurred for processing and final preparation of the film including laboratory work, sound recording, sound editing and picture editing (other than remuneration paid or payable to or in respect of persons referred to in subparagraphs (i), (ii) and (iii)), was incurred in respect of services rendered in Canada, and

      • (v) the copyright protecting its use in Canada is beneficially owned

        • (A) by a person who is either a Canadian or a corporation incorporated under the laws of Canada or a province, or

        • (B) jointly or otherwise by two or more persons described in clause (A),

    other than a film

    • (c) acquired after the day that is the earlier of

      • (i) the day of its first commercial use, and

      • (ii) 12 months after the day the principal photography thereof is completed, or

    • (d) in respect of which certification under this definition has been revoked by the Minister of Communications as provided in paragraph (10)(b); (long métrage portant visa)

    certified production

    certified production, in respect of a particular taxation year, means a motion picture film or video tape certified by the Minister of Communications to be a film or tape in respect of which all photography, taping or art work required specifically for the production thereof and all film or tape editing therefor were commenced after May 25, 1976, certified by him to be a film or tape in respect of which the principal photography or taping thereof was commenced before the end of the particular taxation year or was completed no later than 60 days after the end of that year and certified by him to be

    • (a) a film or tape the production of which is contemplated in a coproduction agreement entered into between Canada and another country, or

    • (b) a film or tape in respect of which

      • (i) the individual who performed the duties of producer was a Canadian,

      • (ii) the Minister of Communications has allotted not less than an aggregate of six units of production, not less than two of which were allotted by virtue of clause (A) or (B) and not less than one of which was allotted by virtue of clause (C) or (D), for individuals who provided services in respect of the film or tape, in the following manner:

        • (A) for the director, two units of production,

        • (B) for the screenwriter, two units of production,

        • (C) for the actor or actress in respect of whose services for the film or tape the highest remuneration was paid or payable (unless in the opinion of the Minister of Communications the individual did not perform a major role in the film or tape), one unit of production,

        • (D) for the actor or actress in respect of whose services for the film or tape the second highest remuneration was paid or payable (unless in the opinion of the Minister of Communications the individual did not perform a major role in the film or tape), one unit of production,

        • (E) for the art director, one unit of production,

        • (F) for the director of photography, one unit of production,

        • (G) for the music composer, one unit of production, and

        • (H) for the picture editor, one unit of production,

        shall be allotted, provided the individual in respect of such allotment was a Canadian,

      • (iii) not less than 75 per cent of the aggregate of all costs (other than costs determined by reference to the amount of income from the film or tape) paid or payable to persons for services provided in respect of producing the film or tape (other than remuneration paid or payable to, or in respect of, individuals referred to in subparagraph (i) or (ii), costs referred to in subparagraph (iv) incurred for processing and final preparation of the film or tape, and amounts paid or payable in respect of insurance, financing, brokerage, legal and accounting fees and similar amounts) was paid or payable to, or in respect of services provided by, Canadians, and

      • (iv) not less than 75 per cent of the aggregate of all costs (other than costs determined by reference to the amount of income from the film or tape) incurred for processing and final preparation of the film or tape, including laboratory work, sound re-recording, sound editing and picture editing (other than remuneration paid or payable to, or in respect of, individuals referred to in subparagraph (i) or (ii)) was incurred in respect of services provided in Canada,

    other than a film or tape

    • (c) acquired after the day that is the earlier of

      • (i) the day of its first commercial use, and

      • (ii) 12 months after the day the principal photography or taping thereof is completed,

    • (d) acquired by a taxpayer who has not paid in cash, as of the end of the particular taxation year, to the person from whom he acquired the film or tape, at least 5 per cent of the capital cost to the taxpayer of the film or tape as of the end of the year,

    • (e) acquired by a taxpayer who has issued in payment or part payment thereof, a bond, debenture, bill, note, mortgage or similar obligation in respect of which an amount is not due until a time that is more than four years after the end of the taxation year in which the taxpayer acquired the film or tape,

    • (f) acquired from a non-resident, or

    • (g) in respect of which certification under this definition has been revoked by the Minister of Communications as provided in paragraph (10)(b),

    and, for the purposes of the application of this definition,

    • (h) in respect of a film or tape acquired in 1987, other than a film or tape in respect of which paragraph (i) applies, the reference in this definition to “commenced before the end of the particular taxation year or was completed no later than 60 days after the end of that year” shall be read as a reference to “commenced before the end of 1987 or was completed before July, 1988”; and

    • (i) in respect of a film or tape acquired in 1987 or 1988 that is included in paragraph (n) of Class 12 in Schedule II and that is part of a series of films or tapes that includes another property included in that paragraph, the reference in this definition to “commenced before the end of the particular taxation year or was completed no later than 60 days after the end of that year” shall be read as a reference to “completed before 1989”; (production portant visa)

    certified short production

    certified short production[Repealed, SOR/86-254, s. 2]

    completion

    completion of a specified development phase of a taxpayer’s oil sands project means the first attainment of a level of average output, attributable to the specified development phase and measured over a sixty day period, equal to at least 60% of the planned level of average daily output (as determined in paragraph (b) of the definition specified development phase) in respect of that phase; (achèvement)

    computer software

    computer software includes systems software and a right or licence to use computer software; (logiciel)

    data network infrastructure equipment

    data network infrastructure equipment means network infrastructure equipment that controls, transfers, modulates or directs data, and that operates in support of telecommunications applications such as e-mail, instant messaging, audio- and video-over-Internet Protocol or Web browsing, Web searching and Web hosting, including data switches, multiplexers, routers, remote access servers, hubs, domain name servers, and modems, but does not include

    • (a) network equipment (other than radio network equipment) that operates in support of telecommunications applications, if the bandwidth made available by that equipment to a single end-user of the network is 64 kilobits per second or less in either direction,

    • (b) radio network equipment that operates in support of wireless telecommunications applications unless the equipment supports digital transmission on a radio channel,

    • (c) network equipment that operates in support of broadcast telecommunications applications and that is unidirectional,

    • (d) network equipment that is end-user equipment, including telephone sets, personal digital assistants and facsimile transmission devices,

    • (e) equipment that is described in paragraph (f.2) or (v) of Class 10, or in any of Classes 45, 50 and 52, in Schedule II,

    • (f) wires or cables, or similar property, and

    • (g) structures; (matériel d’infrastructure pour réseaux de données)

    designated asset

    designated asset in respect of a development phase of a taxpayer’s oil sands project, means a property that is a building, a structure, machinery or equipment and is, or is an integral and substantial part of,

    • (a) in the case of a bitumen development phase,

      • (i) a crusher,

      • (ii) a froth treatment plant,

      • (iii) a primary separation unit,

      • (iv) a steam generation plant,

      • (v) a cogeneration plant, or

      • (vi) a water treatment plant, or

    • (b) in the case of an upgrading development phase,

      • (i) a gasifier unit,

      • (ii) a vacuum distillation unit,

      • (iii) a hydrocracker unit,

      • (iv) a hydrotreater unit,

      • (v) a hydroprocessor unit, or

      • (vi) a coker; (bien désigné)

    designated overburden removal cost

    designated overburden removal cost of a taxpayer means any cost incurred by him in respect of clearing or removing overburden from a mine in Canada owned or operated by him where the cost

    • (a) was incurred after November 16, 1978 and before 1988,

    • (b) was incurred after the mine came into production in reasonable commercial quantities,

    • (c) as of the end of the taxation year in which the cost was incurred, has not been deducted by the taxpayer in computing his income, and

    • (d) is not deductible, in whole or in part, by the taxpayer in computing his income for a taxation year subsequent to the taxation year in which the cost was incurred, other than by virtue of paragraph 20(1)(a) of the Act. (coût désigné d’enlèvement des terrains de couverture)

    designated underground storage cost

    designated underground storage cost of a taxpayer means any cost incurred by him after December 11, 1979 in respect of developing a well, mine or other similar underground property for the storage in Canada of petroleum, natural gas or other related hydrocarbons; (coût désigné de stockage souterrain)

    development phase

    development phase of a taxpayer’s oil sands project means the acquisition, construction, fabrication or installation of a group of assets, by or on behalf of the taxpayer, that may reasonably be considered to constitute a discrete expansion in the capacity of the oil sands project when complete (including, for greater certainty, the initiation of a new oil sands project); (phase de mise en valeur)

    eligible liquefaction building

    eligible liquefaction building of a taxpayer, in respect of an eligible liquefaction facility of the taxpayer, means property (other than property that has been used or acquired for use for any purpose before it was acquired by the taxpayer or a residential building ) acquired by the taxpayer after February 19, 2015 and before 2025 that is included in Class 1 in Schedule II because of paragraph (q) of that Class and that is used as part of the eligible liquefaction facility; (bâtiment de liquéfaction admissible)

    eligible liquefaction equipment

    eligible liquefaction equipment in respect of an eligible liquefaction facility of a taxpayer, means property of the taxpayer that is used in connection with the liquefaction of natural gas and that

    • (a) is acquired by the taxpayer after February 19, 2015 and before 2025,

    • (b) is included in Class 47 in Schedule II because of paragraph (b) of that Class,

    • (c) has not been used or acquired for use for any purpose before it was acquired by the taxpayer,

    • (d) is not excluded equipment, and

    • (e) is used as part of the eligible liquefaction facility; (matériel de liquéfaction admissible)

    eligible liquefaction facility

    eligible liquefaction facility of a taxpayer means a self-contained system located in Canada — including buildings, structures and equipment — that is used or intended to be used by the taxpayer for the purpose of liquefying natural gas; (installation de liquéfaction admissible)

    eligible mine development property

    eligible mine development property means a property acquired by a taxpayer after March 20, 2013 and before 2018 for the purpose of gaining or producing income

    • (a) from a new mine or an expansion of a mine, if the property was acquired under a written agreement entered into by the taxpayer before March 21, 2013,

    • (b) from a new mine, if

      • (i) the construction of the new mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or

      • (ii) the engineering and design work for the construction of the new mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or

    • (c) from an expansion of a mine, if

      • (i) the construction for the expansion of the mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or

      • (ii) the engineering and design work for the construction of the expansion of the mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities); (bien admissible à l’aménagement d’une mine)

    eligible non-residential building

    eligible non-residential building means a taxpayer’s building (other than a building that was used, or acquired for use, by any person or partnership before March 19, 2007) that is located in Canada, that is included in Class 1 in Schedule II and that is acquired by the taxpayer on or after March 19, 2007 to be used by the taxpayer, or a lessee of the taxpayer, for a non-residential use; (bâtiment non résidentiel admissible)

    excluded equipment

    excluded equipment means

    • (a) pipelines (other than pipelines used to move natural gas, or its components that are extracted, within an eligible liquefaction facility during the liquefaction process or used to move liquefied natural gas),

    • (b) equipment used exclusively to regasify liquefied natural gas, and

    • (c) electrical generation equipment; (matériel non admissible)

    gas or oil well equipment

    gas or oil well equipment includes

    • (a) equipment, structures and pipelines, other than a well casing, acquired to be used in a gas or oil field in the production therefrom of natural gas or crude oil, and

    • (b) a pipeline acquired to be used solely for transmitting gas to a natural gas processing plant,

    but does not include

    • (c) equipment or structures acquired for the refining of oil or the processing of natural gas including the separation therefrom of liquid hydrocarbons, sulphur or other joint products or by-products, or

    • (d) a pipeline for removal or for collection for immediate removal of natural gas or crude oil from a gas or oil field except a pipeline referred to in paragraph (b); (matériel de puits de gaz ou de pétrole)

    general-purpose electronic data processing equipment

    general-purpose electronic data processing equipment means electronic equipment that, in its operation, requires an internally stored computer program that

    • (a) is executed by the equipment,

    • (b) can be altered by the user of the equipment,

    • (c) instructs the equipment to read and select, alter or store data from an external medium such as a card, disk or tape, and

    • (d) depends upon the characteristics of the data being processed to determine the sequence of its execution; (matériel électronique universel de traitement de l’information)

    oil sands project

    oil sands project of a taxpayer means an undertaking by the taxpayer for the extraction of tar sands from a mineral resource owned by the taxpayer, which undertaking may include the processing of the tar sands to a stage that is not beyond the crude oil stage or its equivalent; (projet de sables bitumineux)

    oil sands property

    oil sands property of a taxpayer means property acquired by the taxpayer for the purpose of earning income from an oil sands project of the taxpayer; (bien de sables bitumineux)

    ore

    ore includes ore from a mineral resource that has been processed to any stage that is prior to the prime metal stage or its equivalent; (minerai)

    preliminary work activity

    preliminary work activity means activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of designated assets in respect of the taxpayer’s oil sands project including, without limiting the generality of the foregoing, the following activities:

    • (a) obtaining permits or regulatory approvals,

    • (b) performing design or engineering work,

    • (c) conducting feasibility studies,

    • (d) conducting environmental assessments,

    • (e) clearing or excavating land,

    • (f) building roads, and

    • (g) entering into contracts; (travaux préliminaires)

    railway system

    railway system includes a railway owned or operated by a common carrier, together with all buildings, rolling stock, equipment and other properties pertaining thereto, but does not include a tramway; (réseau de chemin de fer)

    specified development phase

    specified development phase of a taxpayer’s oil sands project means a bitumen development phase or an upgrading development phase of the oil sands project which can reasonably be expected to result in a planned level of average daily output (where that output is bitumen or a similar product in the case of a bitumen development phase, or synthetic crude oil or a similar product in the case of an upgrading development phase), and in respect of which phase,

    • (a) not including any preliminary work activity, one or more designated assets was, before March 19, 2007,

      • (i) acquired by the taxpayer, or

      • (ii) in the process of being constructed, fabricated or installed, by or on behalf of the taxpayer, and

    • (b) the planned level of average daily output is the lesser of,

      • (i) the level that was the demonstrated intention of the taxpayer as of March 19, 2007 to produce from the specified development phase, and

      • (ii) the maximum level of output associated with the design capacity, as of March 19, 2007, of the designated asset referred to in paragraph (a); (phase de mise en valeur déterminée)

    specified oil sands property

    specified oil sands property of a taxpayer means oil sands property, acquired by the taxpayer before 2012, the taxpayer’s use of which is reasonably required

    • (a) for a specified development phase of an oil sands project of the taxpayer to reach completion; or

    • (b) as part of a bitumen development phase of an oil sands project of the taxpayer,

      • (i) to the extent that the output from the bitumen development phase is required for an upgrading development phase that is a specified development phase of the oil sands project to reach completion, and it is reasonable to conclude that all or substantially all of the output from the bitumen development phase will be so used; and

      • (ii) where it was the demonstrated intention of the taxpayer as of March 19, 2007 to produce, from a mineral resource owned by the taxpayer, the bitumen feedstock required for the upgrading development phase to reach completion; (bien de sables bitumineux déterminé)

    specified temporary access road

    specified temporary access road means

    • (a) a temporary access road to an oil or gas well in Canada, and

    • (b) a temporary access road the cost of which would, if the definition Canadian exploration expense in subsection 66.1(6) of the Act were read without reference to paragraphs (k.1) and (l) of that definition, be a Canadian exploration expense because of paragraph (f) or (g) of that definition; (route d’accès temporaire déterminée)

    systems software

    systems software means a combination of computer programs and associated procedures, related technical documentation and data that

    • (a) performs compilation, assembly, mapping, management or processing of other programs,

    • (b) facilitates the functioning of a computer system by other programs,

    • (c) provides service or utility functions such as media conversion, sorting, merging, system accounting, performance measurement, system diagnostics or programming aids,

    • (d) provides general support functions such as data management, report generation or security control, or

    • (e) provides general capability to meet widespread categories of problem solving or processing requirements where the specific attributes of the work to be performed are introduced mainly in the form of parameters, constants or descriptors rather than in program logic,

    and includes a right or licence to use such a combination of computer programs and associated procedures, related technical documentation and data; (logiciel d’exploitation)

    tar sands ore

    tar sands ore means ore extracted from a deposit of bituminous sands or oil shales; (minerai de sables asphaltiques)

    telegraph system

    telegraph system includes the buildings, structures, general plant and communication and other equipment pertaining thereto; (réseau de télégraphe)

    telephone system

    telephone system includes the buildings, structures, general plant and communication and other equipment pertaining thereto; (réseau de téléphone)

    television commercial message

    television commercial message means a commercial message as defined in the Television Broadcasting Regulations, 1987 made under the Broadcasting Act; (message publicitaire pour la télévision)

    tramway or trolley bus system

    tramway or trolley bus system includes the buildings, structures, rolling stock, general plant and equipment pertaining thereto and where buses other than trolley buses are operated in connection therewith includes the properties pertaining to those bus operations. (réseau de tramway ou d’autobus à trolley)

    upgrading development phase

    upgrading development phase of a taxpayer’s oil sands project means a development phase that expands the oil sands project’s capacity to process bitumen or a similar feedstock (all or substantially all of which is from a mineral resource owned by the taxpayer) to the crude oil stage or its equivalent. (phase de valorisation)

  • (3) Except as otherwise provided in subsection (6), in this Part and in Schedules II and V,

    industrial mineral mine

    industrial mineral mine includes a peat bog or deposit of peat but does not include a mineral resource; (mine de minéral industriel)

    mineral

    mineral includes peat; (minéral)

    mining

    mining includes the harvesting of peat. (exploitation minière)

  • (4) [Repealed, SOR/79-670, s. 3]

Mining

  • (5) For the purposes of paragraphs 1100(1)(w) to (ya.2), subsections 1101(4a) to (4h) and Classes 10, 28 and 41 to 41.2 of Schedule II, a taxpayer’s income from a mine, or any expression referring to a taxpayer’s income from a mine, includes income reasonably attributable to

    • (a) the processing by the taxpayer of

      • (i) ore (other than iron ore or tar sands ore) all or substantially all of which is from a mineral resource owned by the taxpayer to any stage that is not beyond the prime metal stage or its equivalent,

      • (ii) iron ore all or substantially all of which is from a mineral resource owned by the taxpayer to any stage that is not beyond the pellet stage or its equivalent,

      • (iii) tar sands ore all or substantially all of which is from a mineral resource owned by the taxpayer to any stage that is not beyond the crude oil stage or its equivalent, or

      • (iv) material extracted by a well, all or substantially all of which is from a deposit of bituminous sands or oil shales owned by the taxpayer, to any stage that is not beyond the crude oil stage or its equivalent;

    • (b) the production by the taxpayer of material from a deposit of bituminous sands or oil shales; and

    • (c) the transportation by the taxpayer of

      • (i) output, other than iron ore or tar sands ore, from a mineral resource owned by the taxpayer that has been processed by him to any stage that is not beyond the prime metal stage or its equivalent,

      • (ii) iron ore from a mineral resource owned by the taxpayer that has been processed by him to any stage that is not beyond the pellet stage or its equivalent, or

      • (iii) tar sands ore from a mineral resource owned by the taxpayer that has been processed by him to any stage that is not beyond the crude oil stage or its equivalent,

      to the extent that such transportation is effected through the use of property of the taxpayer that is included in Class 10 in Schedule II because of paragraph (m) thereof or that would be so included if that paragraph were read without reference to subparagraph (v) thereof and if Class 41 in Schedule II were read without the reference therein to that paragraph.

  • (5.1) For the purposes of Classes 41 to 41.2 of Schedule II, a taxpayer’s gross revenue from a mine includes

    • (a) revenue reasonably attributable to the processing by the taxpayer of

      • (i) ore (other than iron ore or tar sands ore) from a mineral resource owned by the taxpayer to any stage that is not beyond the prime metal stage or its equivalent,

      • (ii) iron ore from a mineral resource owned by the taxpayer to any stage that is not beyond the pellet stage or its equivalent,

      • (iii) tar sands ore from a mineral resource owned by the taxpayer to any stage that is not beyond the crude oil stage or its equivalent, and

      • (iv) material extracted by a well from a mineral resource owned by the taxpayer that is a deposit of bituminous sands or oil shales to any stage that is not beyond the crude oil stage or its equivalent;

    • (b) the amount, if any, by which any revenue reasonably attributable to the processing by the taxpayer of

      • (i) ore (other than iron ore or tar sands ore) from a mineral resource not owned by the taxpayer, to any stage that is not beyond the prime metal stage or its equivalent,

      • (ii) iron ore from a mineral resource not owned by the taxpayer to any stage that is not beyond the pellet stage or its equivalent,

      • (iii) tar sands ore from a mineral resource not owned by the taxpayer to any stage that is not beyond the crude oil stage or its equivalent, and

      • (iv) material extracted by a well from a mineral resource not owned by the taxpayer that is a deposit of bituminous sands or oil shales to any stage that is not beyond the crude oil stage or its equivalent

      exceeds the cost to the taxpayer of the ore or material processed; and

    • (c) revenue reasonably attributable to the production by the taxpayer of material from a deposit of bituminous sands or oil shales.

  • (5.2) For the purpose of subsection (5.1), “gross revenue from a mine” does not include revenue reasonably attributable to the addition of diluent, for the purpose of transportation, to material extracted from a deposit of bituminous sands or oil shales.

  • (6) For the purposes of Class 10 in Schedule II,

    • (a) income from a mine includes income reasonably attributable to the processing of

      • (i) ore, other than iron ore or tar sands ore, from a mineral resource not owned by the taxpayer to any stage that is not beyond the prime metal stage or its equivalent,

      • (ii) iron ore from a mineral resource not owned by the taxpayer to any stage that is not beyond the pellet stage or its equivalent,

      • (iii) tar sands ore from a mineral resource not owned by the taxpayer to any stage that is not beyond the crude oil stage or its equivalent, or

      • (iv) material extracted by a well from a mineral resource not owned by the taxpayer that is a deposit of bituminous sands or oil shales to any stage that is not beyond the crude oil stage or its equivalent; and

    • (b) mine includes a well for the extraction of material from a deposit of bituminous sands or oil shales or from a deposit of calcium chloride, halite or sylvite.

  • (6.1) [Repealed, SOR/99-179, s. 3]

  • (7) For the purposes of paragraphs 1100(1)(w) to (ya.2), subsections 1101(4a) to (4h) and 1102(8) and (9), section 1107 and Classes 12, 28 and 41 to 41.2 of Schedule II,

    • (a) mine includes

      • (i) a well for the extraction of material from a deposit of bituminous sands or oil shales or from a deposit of calcium chloride, halite or sylvite, and

      • (ii) a pit for the extraction of kaolin or tar sands ore,

      but does not include

      • (iii) an oil or gas well, or

      • (iv) a sand pit, gravel pit, clay pit, shale pit, peat bog, deposit of peat or a stone quarry (other than a kaolin pit or a deposit of bituminous sands or oil shales);

    • (b) all wells of a taxpayer for the extraction of material from one or more deposits of calcium chloride, halite or sylvite, the material produced from which is sent to the same plant for processing, are deemed to be one mine of the taxpayer; and

    • (c) all wells of a taxpayer for the extraction of material from a deposit of bituminous sands or oil shales that the Minister, in consultation with the Minister of Natural Resources, determines constitute one project, are deemed to be one mine of the taxpayer.

  • (8) For the purposes of subsection (7), stone quarry includes a mine producing dimension stone or crushed rock for use as aggregates or for other construction purposes.

  • (8.1) For greater certainty, for the purposes of paragraphs (c) and (e) of Class 28 and paragraph (a) of Classes 41 to 41.2 in Schedule II, production means production in reasonable commercial quantities.

Manufacturing or Processing

  • (9) For the purposes of paragraph 1100(1)(a.1), subsection 1100(26) and Class 29 in Schedule II, “manufacturing or processing” does not include

    • (a) farming or fishing;

    • (b) logging;

    • (c) construction;

    • (d) operating an oil or gas well or extracting petroleum or natural gas from a natural accumulation thereof;

    • (e) extracting minerals from a mineral resource;

    • (f) processing of

      • (i) ore, other than iron ore or tar sands ore, from a mineral resource to any stage that is not beyond the prime metal stage or its equivalent,

      • (ii) iron ore from a mineral resource to any stage that is not beyond the pellet stage or its equivalent, or

      • (iii) tar sands ore from a mineral resource to any stage that is not beyond the crude oil stage or its equivalent;

    • (g) producing industrial minerals;

    • (h) producing or processing electrical energy or steam, for sale;

    • (i) processing natural gas as part of the business of selling or distributing gas in the course of operating a public utility;

    • (j) processing heavy crude oil recovered from a natural reservoir in Canada to a stage that is not beyond the crude oil stage or its equivalent; or

    • (k) Canadian field processing.

Certified Films and Video Tapes

  • (10) For the purposes of subsection 1100(21) and the definitions certified feature film and certified production and in subsection (2),

    • (a) Canadian means an individual who was, at all relevant times,

      • (i) a Canadian citizen as defined in the Citizenship Act, or

      • (ii) a permanent resident within the meaning of the Immigration Act, 1976;

    • (b) a motion picture film or video tape that has been certified by

      • (i) the Secretary of State, or

      • (ii) the Minister of Communications

      as a certified feature film or certified production, as the case may be, may have its certification revoked by the Minister of Communications where an incorrect statement was made in the furnishing of information for the purpose of obtaining that certification and a certification that has been so revoked is void from the time of its issue;

    • (c) “remuneration” does not include an amount determined by reference to the amount of income from a motion picture film or video tape;

    • (c.1) revenue guarantee means a contract or other arrangement under the terms of which a taxpayer has a right to receive a minimum rental revenue or other fixed revenue in respect of a right to the use, in any manner whatever, of a certified feature film or certified production;

    • (c.2) a screenwriter shall be deemed to be an individual who is a Canadian where

      • (i) each individual involved in the preparation of the screenplay is a Canadian, or

      • (ii) the principal screenwriter is an individual who is a Canadian and

        • (A) the screenplay for the motion picture film or video tape is based upon a work authored by a Canadian,

        • (B) copyright in the work subsists in Canada, and

        • (C) the work is published in Canada;

    • (d) unit of production means a measure used by the Minister of Communications in determining the weight to be given for each individual Canadian referred to in subparagraph (b)(ii) of the definition certified production in subsection (2) who provides services in respect of a motion picture film or video tape; and

    • (e) where each individual who performed a service in respect of a motion picture film or video tape as the

      • (i) director,

      • (ii) screenwriter,

      • (iii) actor or actress in respect of whose services for the film or tape the highest remuneration was paid or payable,

      • (iv) actor or actress in respect of whose services for the film or tape the second highest remuneration was paid or payable,

      • (v) art director,

      • (vi) director of photoghraphy,

      • (vii) music composer, or

      • (viii) picture editor

      was a Canadian, the Minister of Communications shall be deemed to have allotted six units of production in respect of the film or tape for the purposes of the definition certified production in subsection (2).

Certified Class 34 Properties

  • (11) For the purposes of paragraph (h) of Class 34 in Schedule II, a certificate issued under

    • (a) subparagraph (d)(i) of that class may be revoked by the Minister of Industry, Trade and Commerce, or

    • (b) subparagraph (d)(ii) or paragraph (g) of that class, as the case may be, may be revoked by the Minister of Energy, Mines and Resources

    where

    • (c) an incorrect statement was made in the furnishing of information for the purpose of obtaining the certificate, or

    • (d) the taxpayer does not conform to the plan described in subparagraph (d)(i) or (d)(ii) of that class, as the case may be,

    and a certificate that has been so revoked shall be void from the time of its issue.

Amusement Parks

  • (12) For the purposes of Class 37 in Schedule II, amusement park means a park open to the public where amusements, rides and audio-visual attractions are permanently situated.

Classes 43.1 and 43.2 — Energy Conservation Property
  • [SOR/2006-117, s. 4]

  • (13) The definitions in this subsection apply for the purposes of this subsection, subsections (14) to (17) and Classes 43.1 and 43.2 in Schedule II.

    basic oxygen furnace gas

    basic oxygen furnace gas means the gas that is produced intermittently in a basic oxygen furnace of a steel mill by the chemical reaction of carbon in molten steel and pure oxygen. (gaz de convertisseur basique à oxygène)

    biogas

    biogas means the gas produced by the anaerobic digestion of organic waste that is food and animal waste, manure, plant residue, pulp and paper by-product, separated organics, wood waste or sludge from an eligible sewage treatment facility. (biogaz)

    bio-oil

    bio-oil means liquid fuel that is created from wood waste or plant residues using a thermo-chemical conversion process that takes place in the absence of oxygen. (bio-huile)

    blast furnace gas

    blast furnace gas means the gas produced in a blast furnace of a steel mill, by the chemical reaction of carbon (in the form of coke, coal or natural gas), the oxygen in air and iron ore. (gaz de haut fourneau)

    digester gas

    digester gas means a mixture of gases that are produced from the decomposition of organic waste in a digester and that are extracted from an eligible sewage treatment facility for that organic waste. (gaz de digesteur)

    distribution equipment

    distribution equipment means equipment (other than transmission equipment) used to distribute electrical energy generated by electrical generating equipment. (matériel de distribution)

    district energy equipment

    district energy equipment means property that is part of a district energy system and that consists of pipes or pumps used to collect and distribute an energy transfer medium, meters, control equipment, chillers and heat exchangers that are attached to the main distribution line of a district energy system, but does not include

    • (a) property used to distribute water that is for consumption, disposal or treatment; or

    • (b) property that is part of the internal heating or cooling system of a building. (équipement de réseau énergétique de quartier)

    district energy system

    district energy system means a system that is used primarily to provide heating or cooling by continuously circulating, from a central generation unit to one or more buildings through a system of interconnected pipes, an energy transfer medium that is heated or cooled using thermal energy. (réseau énergétique de quartier)

    eligible landfill site

    eligible landfill site means a landfill site that is situated in Canada, or a former landfill site that is situated in Canada, and, if a permit or licence in respect of the site is or was required under any law of Canada or of a province, for which the permit or licence has been issued. (site d’enfouissement admissible)

    eligible sewage treatment facility

    eligible sewage treatment facility means a sewage treatment facility that is situated in Canada and for which a permit or licence is issued under any law of Canada or of a province. (installation admissible de traitement des eaux usées)

    eligible waste fuel

    eligible waste fuel means biogas, bio-oil, digester gas, landfill gas, municipal waste, plant residue, pulp and paper waste and wood waste. (combustible résiduaire admissible)

    eligible waste management facility

    eligible waste management facility means a waste management facility that is situated in Canada and for which a permit or licence is issued under any law of Canada or of a province. (installation admissible de gestion des déchets)

    enhanced combined cycle system

    enhanced combined cycle system means an electrical generating system in which thermal waste from one or more natural gas compressor systems is recovered and used to contribute at least 20 per cent of the energy input of a combined cycle process in order to enhance the generation of electricity, but does not include the natural gas compressor systems. (système à cycles combinés amélioré)

    food and animal waste

    food and animal waste means organic waste that is disposed of in accordance with the laws of Canada or a province and that is

    • (a) generated during the preparation or processing of food or beverage for human or animal consumption;

    • (b) food or beverage that is no longer fit for human or animal consumption; or

    • (c) animal remains. (déchets alimentaires et animaux)

    food waste

    food waste[Repealed, 2010, c. 25, s. 76]

    fossil fuel

    fossil fuel means a fuel that is petroleum, natural gas or related hydrocarbons, basic oxygen furnace gas, blast furnace gas, coal, coal gas, coke, coke oven gas, lignite or peat. (combustible fossile)

    landfill gas

    landfill gas means a mixture of gases that are produced from the decomposition of organic waste and that are extracted from an eligible landfill site. (gaz d’enfouissement)

    municipal waste

    municipal waste means the combustible portion of waste material (other than waste material that is considered to be toxic or hazardous waste pursuant to any law of Canada or of a province) that is generated in Canada and that is accepted at an eligible landfill site or an eligible waste management facility and that, when burned to generate energy, emits only those fluids or other emissions that are in compliance with the law of Canada or of a province. (déchets municipaux)

    plant residue

    plant residue means residue of plants (not including wood waste and waste that no longer has the chemical properties of the plants of which it is a residue) that would otherwise be waste material and that is used

    • (a) in a system that converts biomass into bio-oil or biogas; or

    • (b) as an eligible waste fuel. (résidus végétaux)

    producer gas

    gaz de gazéification

    producer gas means fuel the composition of which, excluding its water content, is all or substantially all non-condensable gases that is generated primarily from eligible waste fuel using a thermo-chemical conversion process and that is not generated using any fuels other than eligible waste fuel or fossil fuel. (gaz de gazéification)

    pulp and paper by-product

    pulp and paper by-product means tall oil soaps and crude tall oil that are produced as by-products of the processing of wood into pulp or paper and the by-product of a pulp or paper plant’s effluent treatment or its de-inking processes. (sous-produit d’usine de pâtes ou papiers)

    pulp and paper waste

    pulp and paper waste means

    • (a) tall oil soaps, crude tall oil and turpentine that are produced as by-products of the processing of wood into pulp or paper; and

    • (b) the by-product of a pulp or paper plant’s effluent treatment, or its de-inking processes, if that by-product has a solid content of at least 40 per cent before combustion. (déchets d’usines de pâtes ou papiers)

    separated organics

    separated organics means organic waste (other than waste that is considered to be toxic or hazardous waste under any law of Canada or a province) that could, but for its use in a system that converts biomass into biogas, be disposed of in an eligible waste management facility or eligible landfill site. (matières organiques séparées)

    solution gas

    solution gas means a fossil fuel that is gas that would otherwise be flared and has been extracted from a solution of gas and produced oil. (gaz dissous)

    spent pulping liquor

    spent pulping liquor means the by-product of a chemical process of transforming wood into pulp, consisting of wood residue and pulping agents. (liqueur résiduaire)

    thermal waste

    thermal waste means waste heat energy extracted from a distinct point of rejection in an industrial process that would otherwise

    • (a) be vented to the atmosphere or transferred to a liquid; and

    • (b) not be used for a useful purpose. (déchets thermiques)

    transmission equipment

    transmission equipment means equipment used to transmit more than 75 per cent of the annual electrical energy generated by electrical generating equipment, but does not include a building. (matériel de transmission)

    wood waste

    wood waste includes scrap wood, sawdust, wood chips, bark, limbs, saw-ends and hog fuel, but does not include spent pulping liquor and any waste that no longer has the physical or chemical properties of wood. (déchets de bois)

  • (14) Where property of a taxpayer is not operating in the manner required by paragraph (c) of Class 43.1, or paragraph (a) of Class 43.2, in Schedule II solely because of a deficiency, failing or shutdown that is beyond the control of the taxpayer of the system of which it is a part and that previously operated in the manner required by that paragraph, as the case may be, that property is deemed, for the purpose of that paragraph, to be operating in the manner required under that paragraph during the period of the deficiency, failing or shutdown, if the taxpayer makes all reasonable efforts to rectify the circumstances within a reasonable time.

  • (15) For the purpose of subsection (14), a taxpayer’s system referred to in that subsection that has at any particular time operated in the manner required by paragraph (c) of Class 43.1, or paragraph (a) of Class 43.2, in Schedule II includes at any time after the particular time a property of another person or partnership if

    • (a) the property would reasonably be considered to be part of the taxpayer’s system were the property owned by the taxpayer;

    • (b) the property utilizes steam obtained from the taxpayer’s system primarily in an industrial process (other than the generation of electrical energy);

    • (c) the operation of the property is necessary for the taxpayer’s system to operate in the manner required by paragraph (c) of Class 43.1, or paragraph (a) of Class 43.2, in Schedule II, as the case may be; and

    • (d) at the time that the taxpayer’s system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated by the taxpayer to occur within five years after that time.

  • (16) For the purpose of subsection (14), a district energy system is deemed to satisfy the requirements of paragraph (c) of Class 43.1, or paragraph (a) of Class 43.2, in Schedule II, as the case may be, if the electrical cogeneration equipment that produces the thermal energy used by the system is deemed by subsection (14) to meet the requirements of paragraph (c) of Class 43.1, or paragraph (a) of Class 43.2, in Schedule II, as the case may be.

  • (17) A property that would otherwise be eligible for inclusion in Class 43.1 or Class 43.2 in Schedule II by a taxpayer is deemed not to be eligible for inclusion in either of those classes if

    • (a) the property is included in Class 43.1 because of its subparagraph (c)(i) or is described in any of subparagraphs (d)(viii), (ix), (xi), (xiii), (xiv) and (xvi) of Class 43.1 and paragraph (a) of Class 43.2; and

    • (b) at the time the property becomes available for use by the taxpayer, the taxpayer has not satisfied the requirements of all environmental laws, by-laws and regulations

      • (i) of Canada, a province or a municipality in Canada, or

      • (ii) of a municipal or public body performing a function of government in Canada

      applicable in respect of the property.

Classes 1 and 47 — Liquefaction Property

  • (18) For the purposes of paragraphs 1100(1)(a.3) and (yb), a taxpayer’s income for a taxation year from eligible liquefaction activities in respect of an eligible liquefaction facility of the taxpayer is determined as if

    • (a) the taxpayer carried on a separate business

      • (i) the only income of which is any combination of:

        • (A) in the case of natural gas that is owned by the taxpayer at the time it enters the taxpayer’s eligible liquefaction facility, income from the sale by the taxpayer of the natural gas that has been liquefied, whether sold as liquefied natural gas or regasified natural gas, and

        • (B) in any other case, income reasonably attributable to the liquefaction of natural gas at the taxpayer’s eligible liquefaction facility, and

      • (ii) in respect of which the only permitted deductions in computing the separate business’ income are those deductions that are attributable to income described in subparagraph (i) and, in the case of income described in clause (i)(A), that are reasonably attributable to income derived after the natural gas enters the eligible liquefaction facility; and

    • (b) in the case of income described in clause (a)(i)(A), the taxpayer acquired the natural gas that has been liquefied at a cost equal to the fair market value of the natural gas at the time it entered the eligible liquefaction facility.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/78-137, s. 3;
  • SOR/78-502, s. 2;
  • SOR/78-948, ss. 2, 3;
  • SOR/79-426, s. 3;
  • SOR/79-670, s. 3;
  • SOR/80-418, s. 1;
  • SOR/80-618, s. 2(F);
  • SOR/80-926, s. 1;
  • SOR/80-935, s. 1;
  • SOR/80-942, s. 2;
  • SOR/81-974, s. 1;
  • SOR/81-1026, s. 1;
  • SOR/82-265, s. 4;
  • SOR/83-855, s. 1;
  • SOR/84-265, s. 1;
  • SOR/85-174, s. 2;
  • SOR/86-254, s. 2;
  • SOR/86-1092, s. 6(F);
  • SOR/89-27, s. 3;
  • SOR/90-22, s. 5;
  • SOR/91-79, s. 1;
  • SOR/94-169, s. 2;
  • SOR/94-686, ss. 11(F), 62, 81(F);
  • SOR/95-244, s. 2;
  • SOR/96-200, s. 1;
  • SOR/96-451, s. 1;
  • SOR/97-377, s. 4;
  • SOR/98-97, s. 2;
  • SOR/99-179, s. 3;
  • SOR/2000-327, s. 2;
  • SOR/2001-295, s. 2(E);
  • SOR/2005-371, s. 4;
  • SOR/2005-414, s. 3;
  • SOR/2005-415, s. 1;
  • SOR/2006-117, s. 4;
  • SOR/2006-249, s. 1;
  • SOR/2007-19, s. 2;
  • SOR/2009-115, s. 4;
  • SOR/2009-126, s. 4;
  • 2010, c. 25, s. 76;
  • SOR/2010-93, s. 14;
  • 2011, c. 24, s. 79;
  • SOR/2011-9, s. 4;
  • SOR/2011-195, s. 6(F);
  • 2012, c. 31, s. 61;
  • 2013, c. 40, s. 103;
  • 2014, c. 39, s. 85;
  • SOR/2015-117, s. 3.
 
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