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2 The following definitions apply in this Act.
- excluded owner
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excluded owner of a residential property for a calendar year means a person (other than a prescribed person) that is on December 31 of the calendar year
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(c) a corporation incorporated under the laws of Canada or a province whose shares are listed on a stock exchange in Canada for which a designation under section 262 of the Income Tax Act is in effect;
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(e) a registered charity as defined in subsection 248(1) of the Income Tax Act;
- hazardous condition
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hazardous condition , in respect of a residential property, means any of the following circumstances (other than prescribed circumstances):
- owner
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owner of a residential property means a person that is identified as an owner in respect of the residential property under the land registration system or other similar system applicable where the residential property is located, or that could reasonably be considered to be an owner in respect of the residential property based on such a system, and includes a person that
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(c) has, under a long-term lease, continuous possession of the land on which the residential property is situated, or
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- prescribed
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prescribed means
- residential property
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residential property means property (other than prescribed property) that is situated in Canada and that is
- specified Canadian corporation
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specified Canadian corporation , in respect of a calendar year, means a corporation that is incorporated or continued under the laws of Canada or a province other than a corporation that is, on December 31 of the calendar year
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Marginal note:Meaning of qualifying occupancy period
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6 (1) In this section, qualifying occupancy period , in respect of a residential property in relation to an owner of the residential property, means a period of at least one month in a calendar year during which one of the following individuals (other than an individual that is an excluded individual pursuant to paragraph (10)(b) or a prescribed individual) has continuous occupancy of a dwelling unit that is part of the residential property:
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(c) an individual who is the owner or the owner’s spouse or common-law partner, who is in Canada for the purpose of pursuing authorized work under a Canadian work permit and who occupies the dwelling unit in relation to that purpose;
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(e) a prescribed individual.
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(7) No tax is payable under subsection (3) by a person in respect of a residential property (other than a prescribed residential property) for a calendar year if
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(c) the residential property is not suitable for year-round use as a place of residence;
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(e) the residential property is uninhabitable for a period of at least 60 consecutive days in the calendar year as a result of a disaster or hazardous condition caused by circumstances beyond the reasonable control of an owner of the residential property and this paragraph did not apply in respect of the same disaster or hazardous condition for more than one prior calendar year;
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Marginal note:Definitions
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11 (1) The following definitions apply in this section.
- receiver
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receiver means a person that
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(c) is appointed by a bank to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;
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(e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.
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(2) For the purposes of this Act, if on a particular day a person becomes a bankrupt,
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(c) subject to paragraph (d), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a calendar year of the person ending on or before the particular day, the trustee in bankruptcy must, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that calendar year of the person; and
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(3) For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person,
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(c) the receiver must file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for calendar years ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and
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Marginal note:Definitions
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(2) If
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(c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a tax benefit, arising from a parameter change, for one or more of the persons involved in the transaction or series of transactions,
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14 Every person that is required under this Act to pay an amount to the Receiver General must, if the amount is $50,000 or more, make the payment to the account of the Receiver General at
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Marginal note:Extension of time
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Marginal note:Requirement to provide information or record
Marginal note:Definitions
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32 (1) The following definitions apply in this section.
- government entity
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government entity means
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(c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act;
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(e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. (entité gouvernementale)
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(2) Except as authorized under this section, an official or other representative of a government entity must not knowingly
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(12) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including
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Marginal note:Limitation period for assessments
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Marginal note:References to Tax Court of Canada
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(2) For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of
Marginal note:Reference of common questions to Tax Court of Canada
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(2) An application must set out
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(8) For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) must not be counted in the computation of
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Marginal note:Excluded periods
(9) The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and
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Marginal note:Failure to file
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Marginal note:Failure to file
(2) If a person fails to file a return in respect of a residential property for a particular calendar year by December 31 of the following calendar year, for the purpose of calculating the total referred to paragraph (1)(b), the tax calculated under section 6 in respect of the residential property for the particular calendar year is to be determined without reference to paragraphs 6(7)(c) to (f) and subsections 6(8) and (9).
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Marginal note:Offences for false or deceptive statement
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54 (1) Every person commits an offence that
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(c) intentionally, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act;
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(e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).
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(2) Every person that commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to
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(3) Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to
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56 Every person that intentionally fails to pay an amount of tax as and when required under this Act is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to
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Marginal note:By whom
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(4) A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that
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Marginal note:Search warrant
Marginal note:Definition of foreign-based information or record
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(3) A notice referred to in subsection (2) must set out
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(4) A notice referred to in subsection (2) may be
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(6) On hearing an application under subsection (5) in respect of a requirement, a judge may
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Marginal note:Definitions
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(6) The limitation period described in subsection (5) for the collection of a tax debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which
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(7) A person acknowledges a tax debt if the person
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(9) In computing the day on which a limitation period ends, there must be added the number of days on which one or more of the following is the case:
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Marginal note:Collection restrictions
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70 (1) If a person is liable for the payment of an amount under this Act, the Minister must not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment under this Act in respect of the amount:
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Marginal note:Certificates
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(6) If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings
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(c) to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or
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Marginal note:Authorization to assess and take collection action
Marginal note:Tax liability — transfers not at arm’s length
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80 (1) If at any time a person transfers property, either directly or indirectly, by means of a trust or by any other means, to
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Marginal note:Proof of service
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83 (1) If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that
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(2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that
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(3) If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that
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Marginal note:Regulations
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84 (1) The Governor in Council may make regulations
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(c) requiring any individual to provide the Minister with the individual’s Social Insurance Number;
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(e) distinguishing among any class of persons, property or activities; and
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(2) A regulation made under this Act is to have effect from the date it is published in the Canada Gazette or at any time after that time as may be specified in the regulation, unless the regulation provides otherwise and
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(c) is consequential on an amendment to this Act that is applicable before the date the regulation is published in the Canada Gazette; or
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(d) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (c) apply, have effect before the date the announcement was made.
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