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

Regulations are current to 2016-06-06 and last amended on 2016-02-26. 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PART LIV[Repealed, SOR/2011-188, s. 21]

 [Repealed, SOR/2011-188, s. 21]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 [Repealed, SOR/2011-188, s. 21]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

  • 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.

PART LVIPrescribed Distributions

[SOR/2004-82, s. 1]

 For the purpose of section 86.1 of the Act, the following distributions of shares are prescribed:

  • (a) the distribution by Active Biotech AB, on May 10, 1999, of shares of Wilhelm Sonesson AB;

  • (b) the distribution by Orckit Communications Ltd., on June 30, 2000, of shares of Tioga Technologies Ltd;

  • (c) the distribution by Electrolux AB, on June 12, 2006, of shares of Husqvarna AB;

  • (d) the distribution by Fiat S.p.A., on January 1, 2011 to its common shareholders, of common shares of Fiat Industrial S.p.A;

  • (e) the distribution by Foster’s Group Limited, on May 9, 2011 to its common shareholders, of common shares of Treasury Wine Estates Limited;

  • (f) the distribution by Telecom Corporation of New Zealand Limited, on November 30, 2011 to its common shareholders, of common shares of Chorus Limited;

  • (g) the distribution by Tyco International Ltd. of Switzerland, on September 28, 2012 to its common shareholders, of common shares of Pentair Ltd. of Switzerland;

  • (h) the distribution by Siemens AG, on July 5, 2013 to its common shareholders, of common shares of OSRAM Licht AG; and

  • (i) the distribution by Brambles Limited, on December 18, 2013 to its common shareholders, of common shares of Recall Holdings Limited.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/94-686, s. 48;
  • SOR/2004-82, s. 2;
  • SOR/2011-188, s. 22;
  • 2013, c. 40, s. 111;
  • SOR/2015-170, s. 3.

PART LVIIMedical Expense Tax Credit

[2009, c. 2, s. 108]

 For the purposes of paragraph 118.2(2)(m) of the Act, a device or equipment is prescribed if it is a

  • (a) wig made to order for an individual who has suffered abnormal hair loss owing to disease, medical treatment or accident;

  • (b) needle or syringe designed to be used for the purpose of giving an injection;

  • (c) device or equipment, including a replacement part, designed exclusively for use by an individual suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation, but not including an air conditioner, humidifier, dehumidifier, heat pump or heat or air exchanger;

  • (c.1) air or water filter or purifier for use by an individual who is suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation to cope with or overcome that ailment or disregulation;

  • (c.2) electric or sealed combustion furnace acquired to replace a furnace that is neither an electric furnace nor a sealed combustion furnace, where the replacement is necessary solely because of a severe chronic respiratory ailment or a severe chronic immune system disregulation;

  • (c.3) air conditioner acquired for use by an individual to cope with the individual’s severe chronic ailment, disease or disorder, to the extent of the lesser of $1,000 and 50% of the amount paid for the air conditioner;

  • (d) device or equipment designed to pace or monitor the heart of an individual who suffers from heart disease;

  • (e) orthopaedic shoe or boot or an insert for a shoe or boot made to order for an individual in accordance with a prescription to overcome a physical disability of the individual;

  • (f) power-operated guided chair installation, for an individual, that is designed to be used solely in a stairway;

  • (g) mechanical device or equipment designed to be used to assist an individual to enter or leave a bathtub or shower or to get on or off a toilet;

  • (h) hospital bed including such attachments thereto as may have been included in a prescription therefor;

  • (i) device that is exclusively designed to assist an individual in walking where the individual has a mobility impairment;

  • (j) external breast prosthesis that is required because of a mastectomy;

  • (k) teletypewriter or similar device, including a telephone ringing indicator, that enables a deaf or mute individual to make and receive telephone calls;

  • (l) optical scanner or similar device designed to be used by a blind individual to enable him to read print;

  • (l.1) device or software designed to be used by a blind individual, or an individual with a severe learning disability, to enable the individual to read print;

  • (m) power-operated lift or transportation equipment designed exclusively for use by, or for, a disabled individual to allow the individual access to different areas of a building or to assist the individual to gain access to a vehicle or to place the individual’s wheelchair in or on a vehicle;

  • (n) device designed exclusively to enable an individual with a mobility impairment to operate a vehicle;

  • (o) device or equipment, including a synthetic speech system, braille printer and large print-on-screen device, designed exclusively to be used by a blind individual in the operation of a computer;

  • (p) electronic speech synthesizer that enables a mute individual to communicate by use of a portable keyboard;

  • (q) device to decode special television signals to permit the script of a program to be visually displayed;

  • (q.1) a visual or vibratory signalling device, including a visual fire alarm indicator, for an individual with a hearing impairment;

  • (r) device designed to be attached to infants diagnosed as being prone to sudden infant death syndrome in order to sound an alarm if the infant ceases to breathe;

  • (s) infusion pump, including disposable peripherals, used in the treatment of diabetes or a device designed to enable a diabetic to measure the diabetic’s blood sugar level;

  • (s.1) blood coagulation monitor, including disposable peripherals, for use by an individual who requires anti-coagulation therapy;

  • (t) electronic or computerized environmental control system designed exclusively for the use of an individual with a severe and prolonged mobility restriction;

  • (u) extremity pump or elastic support hose designed exclusively to relieve swelling caused by chronic lymphedema;

  • (v) inductive coupling osteogenesis stimulator for treating non-union of fractures or aiding in bone fusion;

  • (w) talking textbook for use by an individual with a perceptual disability in connection with the individual’s enrolment at an educational institution in Canada, or a designated educational institution;

  • (x) Bliss symbol board, or similar device, designed to be used to help an individual who has a speech impairment communicate by selecting the symbols or spelling out words;

  • (y) Braille note-taker designed to be used by a blind individual to allow them to take notes (that can be read back to them or printed or displayed in Braille) with the help of a keyboard;

  • (z) page turner, designed to be used by an individual who has a severe and prolonged impairment that markedly restricts their ability to use their arms or hands to turn the pages of a book or other bound document;

  • (z.1) altered auditory feedback device designed to be used by an individual who has a speech impairment;

  • (z.2) electrotherapy device designed to be used by an individual with a medical condition or by an individual who has a severe mobility impairment;

  • (z.3) standing device designed to be used by an individual who has a severe mobility impairment to undertake standing therapy; and

  • (z.4) pressure pulse therapy device designed to be used by an individual who has a balance disorder.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/80-948, s. 1;
  • SOR/85-696, s. 17;
  • SOR/87-716, s. 1;
  • SOR/90-809, s. 1;
  • SOR/94-189, s. 1;
  • SOR/99-387, s. 1;
  • SOR/2001-4, s. 1;
  • SOR/2007-212, s. 3;
  • 2009, c. 2, s. 109;
  • 2012, c. 19, s. 18.
 
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