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

Regulations are current to 2015-02-04 and last amended on 2014-12-16. Previous Versions

 [Repealed, 2013, c. 34, s. 389]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. 2013, c. 34, s. 389.

Interpretation

  •  (1) The following definitions apply in this Part.

    “Chief Electoral Officer”

    « directeur général des élections »

    “Chief Electoral Officer” means the person named as chief electoral officer or substitute chief electoral officer under section 13 or 14 of the Canada Elections Act.

    “nomination paper”

    « acte de candidature »

    “nomination paper” means, in respect of a candidate, a nomination paper filed in respect of the candidate under the Canada Elections Act, with the corrections, if any, made under that Act to the nomination paper after its filing.

    “official receipt”

    « reçu officiel »

    “official receipt” means a receipt issued for the purposes of subsection 127(3) of the Act containing the information that is required under that subsection.

    “official receipt form”

    « formulaire de reçu officiel »

    “official receipt form” means

    • (a) in the case of an official receipt issued by an electoral district agent or a registered agent under subsection 2000(1), any printed form that an electoral district agent or a registered agent, as the case may be, has that is capable of being completed, or that originally was intended to be completed, as an official receipt of the electoral district agent or registered agent; and

    • (b) in the case of an official receipt issued by an official agent under subsection 2000(2), the official form prescribed under section 477 of the Canada Elections Act.

  • (2) In this Part, “official agent”,“polling day” and “registered agent” have the meanings assigned to them by the Canada Elections Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. 2013, c. 34, s. 390.