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Income Tax Application Rules (R.S.C., 1985, c. 2 (5th Supp.))

Act current to 2022-11-16 and last amended on 2017-01-01. Previous Versions

PART IIncome Tax Application Rules, 1971 (continued)

Special Transitional Rules (continued)

 [Repealed, 2005, c. 30, s. 19]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 2 (5th Supp.), s. 65
  • 1994, c. 7, Sch. II, s. 202
  • 2005, c. 30, s. 19

Marginal note:Part XV of amended Act

 For greater certainty,

  • (a) section 9 does not apply in respect of the repeal, by section 1 of chapter 63 of the Statutes of Canada, 1970-71-72, of Part V of the former Act and the substitution therefor, by that section, of Part XV of the amended Act, and

  • (b) in its application in respect of any offence described in subsection 239(1) of the amended Act that was committed before December 23, 1971, paragraph 239(1)(f) of the amended Act shall be read as follows:

    • “(f) a fine of not less than $25 and not more than $10,000 plus, in an appropriate case, an amount not exceeding double the amount of the tax that should have been shown to be payable or that was sought to be evaded, or”

Marginal note:Part II of former Act

  •  (1) For greater certainty, Part II of the former Act applies only in respect of elections made thereunder before 1972.

Marginal note:Prescription of unpaid amounts

  •  (5) Her Majesty in right of Canada is not liable, and no action shall be taken, for or in respect of any unrefunded instalment of tax paid under Part IID of the former Act or any interest thereon where

    • (a) a repayment date with respect to the instalment was prescribed by regulation and reasonable efforts were made thereafter to locate the corporation or trust entitled to the refund;

    • (b) at least 5 years have elapsed since publication in the Canada Gazette of the regulation referred to in paragraph (a); and

    • (c) no claim whatever has been received by or on behalf of Her Majesty from the corporation or trust entitled to the refund.

PART IITransitional Concerning the 1985 Statute Revision

Definitions

Marginal note:Definitions

 In this Act and the Income Tax Act, unless the context otherwise requires,

Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952

Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 means that Act as amended by section 1 of chapter 63 of the Statutes of Canada, 1970-71-72, and by any subsequent Act that received royal assent before December, 1991; (Loi de l’impôt sur le revenu, chapitre 148 des Statuts revisés du Canada de 1952)

Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72

Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72 means that Act as amended by any subsequent Act that received royal assent before December, 1991. (Règles de 1971 concernant l’application de l’impôt sur le revenu, Partie III du chapitre 63 des Statuts du Canada de 1970-71-72)

Application of the 1971 Acts and the Revised Acts

Marginal note:Application of Income Tax Application Rules, 1971, 1970-71-72, c. 63

 Subject to this Act and the Income Tax Act and unless the context otherwise requires,

  • (a) sections 7 to 9 and 12 to 68 of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, apply with respect to taxation years that ended before December, 1991; and

  • (b) section 10 of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, applies with respect to amounts paid or credited before December, 1991.

Marginal note:Application of this Act

 Subject to this Act and the Income Tax Act and unless the context otherwise requires,

  • (a) sections 7 to 9 and 12 to 78 of this Act apply with respect to taxation years that end after November, 1991; and

  • (b) section 10 of this Act applies with respect to amounts paid or credited after November, 1991.

Marginal note:Application of Income Tax Act, R.S.C., 1952, c. 148

 Subject to this Act and the Income Tax Act and unless the context otherwise requires, the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, applies as follows:

  • (a) Parts I, I.1, 1.2, 1.3, II.1, IV, IV.1, V, VI, VI.1, VII, VIII, IX, X1.3, XII, XII.1, XII.2, XII.3 and XIV of that Act apply with respect to taxation years that ended before December 1991;

  • (b) Part III of that Act applies with respect to dividends that became payable before December, 1991;

  • (c) Parts X, X.1, X.2, XI, XI.1 and XI.2 of that Act apply with respect to calendar years that ended before December, 1991;

  • (d) Part XIII of that Act applies with respect to amounts paid or credited before December, 1991; and

  • (e) Parts XV, XVI and XVII of that Act apply before December, 1991.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 2 (5th Supp.), s. 72
  • 1994, c. 21, s. 119

Marginal note:Application of Income Tax Act

 Subject to this Act and the Income Tax Act and unless the context otherwise requires, the Income Tax Act applies as follows:

  • (a) Parts I, I.1, I.2, I.3, II.1, IV, IV.1, V, VI, VI.1, VII, VIII, IX, X1.3, XII, XII.1, XII.2, XII.3 and XIV of that Act apply with respect to taxation years that end after November 1991;

  • (b) Part III of that Act applies with respect to dividends that become payable after November, 1991;

  • (c) Parts X, X.1, X.2, XI, XI.1 and XI.2 of that Act apply with respect to calendar years that end after November, 1991;

  • (d) Part XIII of that Act applies with respect to amounts paid or credited after November, 1991; and

  • (e) Parts XV, XVI and XVII of that Act apply after November, 1991.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 2 (5th Supp.), s. 73
  • 1994, c. 21, s. 120

Application of Certain Provisions

Definition of provision

 In sections 75 to 78, provision means the whole or part of a provision.

Marginal note:Continued effect of amending and application provisions

 For greater certainty, where an enactment passed after 1971 in amendment of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, or of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, contains an amending, repeal, application or other provision that, immediately before the coming into force of the fifth supplement to the Revised Statutes of Canada, 1985, has any effect on, or in connection with, the application of either or both of those Acts, that provision has, on the coming into force of that supplement, the same effect on, or in connection with, the application of either this Act or the Income Tax Act or both.

Marginal note:Application of s. 75

 Section 75 is applicable whether or not this Act or the Income Tax Act, as the case may be, contains, or contains the tenor of or any reference to,

  • (a) the amending, repeal, application or other provision referred to in that section; or

  • (b) any provision of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, or the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, expressed or intended to be the subject of or otherwise affected by that amending, repeal, application or other provision.

Marginal note:Continued effect of repealed provisions

 For greater certainty, where a provision of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, or the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, was repealed at any time after 1971 but, immediately before the coming into force of the fifth supplement to the Revised Statutes of Canada, 1985, continues to be applied to any extent or otherwise to have any effect on, or in connection with, the application of either or both of those Acts, the repealed provision, on the coming into force of that supplement, continues to be so applied or to have that effect on, or in connection with, the application of either this Act or the Income Tax Act or both.

Marginal note:Application of s. 77

 Section 77 is applicable whether or not this Act or the Income Tax Act, as the case may be, contains any reference to the repealed provision referred to in that section or to the subject-matter of that provision.

Marginal note:Effect of amendments on former ITA

  •  (1) Where a provision of an enactment amends the Income Tax Act or affects the application of the Income Tax Act and the provision applies to or with respect to a period, transaction or event to which the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, applies, the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, shall be read as if it had been amended or its application had been affected by the provision, with such modifications as the circumstances require, to the extent of the provision’s application to or with respect to that period, transaction or event.

  • Marginal note:Effect of amendments on former ITAR

    (2) Where a provision of an enactment amends this Act or affects the application of this Act and the provision applies to or with respect to a period, transaction or event to which the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, apply, the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, shall be read as if they had been amended or their application had been affected by the provision, with such modifications as the circumstances require, to the extent of the provision’s application to or with respect to that period, transaction or event.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 21, s. 121
 
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