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Full Act current to andlast amendedon Previous Versions R S C 1985 c 1 Supp An Act respecting income taxes Marginal Title 1This Act may be cited as theIncome Tax Act Marginal payable by persons resident in Canada income tax shall be paid as required by this Act on the taxable income for each taxation year of every pers... | [
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is the income for the year than a taxable capital gain from the disposition of a from a source inside or outside Canada including without restricting the generality of the foregoing the income for the year from each office employment business and property the amount if any by which total of of the taxable capital gains... | [
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property or the allowable business investment loss for the year and for the purposes of this Part an amount is determined under paragraph for the year in respect of the taxpayer the income for the year is the amount so determined and any other case the taxpayer shall be deemed to have income for the year in an amount e... | [
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as applicable and the business carried on by a taxpayer or the duties of the office or employment performed by a taxpayer was carried on or were performed as the case may be partly in one place and partly in another place the income or loss for the taxation year from the business carried on or the duties performed by t... | [
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of this Part no deductions permitted by sections 60 to 64 apply either wholly or in part to a particular source or to sources in a particular place Marginal applicable applying subsection for the purposes of subsections and and sections 115 and 126 to paragraph all deductions permitted in computing a income for a taxat... | [
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income from that source Marginal to be included as income from office or employment shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable Marginal of benefits value of board lodging and other benefits of any kin... | [
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outlay or expense to which paragraph applies or or retirement of the taxpayer a salary deferral arrangement except to the extent that the benefit is included under this paragraph because of subsection or is received or enjoyed by an individual other than the taxpayer under a program provided by the employer that is des... | [
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in paragraph or or other special allowances received by a person who is an of a province in respect of a period while the person was in Ottawa as the of the province allowances for travel expenses received by an employee from the employer in respect of a period when the employee was employed in connection with the sell... | [
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of or ministering to a diocese parish or congregation for expenses for transportation incident to the discharge of the duties of that office or employment allowances for travel expenses than allowances for the use of a motor received by an employee than an employee employed in connection with the selling of property or... | [
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attendance at a school in which the language primarily used for instruction is the official language of Canada primarily used by the employee if school suitable for that child primarily using that language of instruction is not available in the place where the employee is so required to live and school the child attend... | [
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reimbursement is in respect of supplementary business insurance or toll or ferry charges and the amount of the allowance was determined without reference to those reimbursed Marginal or other fees or other fees received by the taxpayer in the year in respect of in the course of or by virtue of an office or Marginal etc... | [
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related to the taxpayer for the use of the Marginal sickness or accident insurance plans total of all amounts contributed in the year in respect of the taxpayer by the employer to a group sickness or accident insurance plan except to the extent that the contributions are attributable to benefits under the plan that if ... | [
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a preceding taxation year ending after 1971 in which any such amount was by virtue of this paragraph included in computing the income after the last such year and any other case after 1971 exceeds total of the contributions made by the taxpayer under the plan before the end of the year and there was a preceding taxatio... | [
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thereof that is death benefit or an amount that would but for the deduction provided in the definition of that term in subsection be a death benefit return of amounts contributed to the plan by the taxpayer or a deceased employee of whom the taxpayer is an heir or legal representative to the extent that the amounts wer... | [
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years exceeds total of deferred amounts received by any person in preceding taxation years out of or under the arrangement and deferred amounts under the arrangement that were deducted under paragraph in computing the income for the year or preceding taxation Marginal and awards received by the taxpayer in the year as ... | [
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or a person related to the employer of whom is in this paragraph referred to as the and total of the amounts so paid or payable is not paid in the year or within 45 days after the end of the year to the payor by the taxpayer or by the person related to the taxpayer the amount in respect of the operation of the automobi... | [
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benefit in respect of the operation of an automobile than a benefit to which paragraph applies or would apply but for subparagraph received or enjoyed by the taxpayer or by a person related to the taxpayer in the year in respect of in the course of or because of the office or employment Marginal cost the purposes of th... | [
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to a taxpayer or to a person related to the taxpayer by the employer of the taxpayer or by a person related to the employer of whom are in this subsection referred to as the shall be deemed to be the amount determined by the formula where lesser of the total kilometres that the automobile is driven than in connection w... | [
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employed principally in selling or leasing automobiles automobile owned by the employer was made available by the employer to the taxpayer or to a person related to the taxpayer and employer has acquired one or more automobiles the amount that would otherwise be determined under subsection as a reasonable standby charg... | [
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related to the taxpayer by an employer the meaning assigned by subsection then for the purpose of applying paragraph in respect of an automobile provided by that employer in 2020 or 2021 to in this subsection as the the amount determined for A in paragraph in respect of the automobile for the relevant year is deemed to... | [
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employment of the payer or account in lieu of payment or in satisfaction of an obligation arising out of an agreement made by the payer with the payee immediately prior to during or immediately after a period that the payee was an officer of or in the employment of the payer shall be deemed for the purposes of section ... | [
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in respect of a covenant agreed to by the taxpayer more than 36 months before the end of that taxation year with reference to what the taxpayer is or is not to do and the amount would be included in the income for the year under this Subdivision if it were received by the taxpayer in the year the amount deemed to be re... | [
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or employment that is the value of or an allowance in excess of a reasonable in respect of expenses the taxpayer has incurred for board and lodging for a period at special work site being a location at which the duties performed by the taxpayer were of a temporary nature if the taxpayer maintained at another location a... | [
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country in which the taxpayer is employed in respect of a period described in paragraph during which the taxpayer received board and lodging or a reasonable allowance in respect of board and lodging from the employer Marginal of property or service the extent that the cost to a person of purchasing a property or servic... | [
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capital cost to a taxpayer of a property described in subparagraph or and a particular amount is paid to the taxpayer in a particular taxation year as a rebate under theExcise Tax Actin respect of any goods and services tax included in the amount of the outlay or expense or the capital cost of the property as the case ... | [
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Marginal to an employee benefit plan the purposes of subparagraph amount included in the income of an individual in respect of an employee benefit plan for a taxation year preceding the year in which it was paid out of the plan shall be deemed to be an amount contributed to the plan by the and an amount is received in ... | [
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to be an employee trust exceeds its liabilities at that time that amount determined under subparagraph in respect of the individual is of total of amounts determined under subparagraph in respect of all individuals who were beneficiaries under the plan immediately before it ceased to be an employee trust exceeds total ... | [
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the year or any preceding taxation year Marginal at the end of a taxation year any person has a right under a salary deferral arrangement than a trust governed by a salary deferral in respect of a taxpayer to receive a deferred amount an amount equal to any interest or other additional amount that accrued to or for the... | [
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preceding the time the services were rendered and was an employee to whom the arrangement applied before the employee became resident in and reasonably be regarded as being in respect of services rendered or to be rendered during a period than an excluded when the employee was resident in Canada Marginal of plan or arr... | [
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if any by which total of all deferred amounts under that arrangement that were included under paragraph as benefits in computing the income for taxation years ending before that time exceeds total of deferred amounts received by any person before that time out of or under the plan that were deemed by this paragraph to ... | [
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definitionforgiven amountin subsection were read without reference to paragraphs and of the description of B in that and 80 were read without reference to paragraphs and of that section Marginal employment benefits subsection in computing an income for a taxation year from an office or employment there shall not be inc... | [
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a tax payable under this Part for the year Marginal definitions in this subsection apply in this subsection and subsection disability policymeans a group disability insurance policy that provides for periodic payments to individuals in respect of the loss of remuneration from an office or employment employerof an indiv... | [
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payments that the payment was intended to replace For the purposes of paragraphs and an insurance policy that replaces a disability policy is deemed to be the same policy as and a continuation of the disability policy that was replaced compensatoire pour Marginal disability benefits insolvent insurer an employer of an ... | [
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of an office or employment is deemed to be a benefit received by the taxpayer at that time because of the office or employment Marginal re eligible housing loss the purpose of paragraph an amount paid at any time in a taxation year in respect of an eligible housing loss to or on behalf of a taxpayer or a person who doe... | [
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0.0637519434094429,
-0.03305226... | 33 |
base of the residence at that time to the taxpayer or to another person who does not deal at length with the taxpayer and highest fair market value of the residence within the period that ends at that time exceeds the residence is disposed of by the taxpayer or the other person before the end of the first taxation year... | [
0.01669362559914589,
0.006863292772322893,
0.07896321266889572,
-0.04011191055178642,
0.00035021855728700757,
0.07347123324871063,
0.06592441350221634,
0.05629587918519974,
-0.015067648142576218,
-0.010735563933849335,
0.06583791226148605,
-0.0691748633980751,
0.04976889491081238,
-0.00211... | 34 |
of or the right to use a residence is for the purposes of this section a benefit received by the individual because of the office or employment Marginal to issue securities to employees to subsection where a particular qualifying person has agreed to sell or issue securities of the particular qualifying person of a qua... | [
-0.02664303407073021,
0.06304020434617996,
-0.0022854197304695845,
-0.06009862944483757,
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0.12793293595314026,
0.15293848514556885,
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0.018353650346398354,
-0.04176073148846626,
0.04923085868358612,
-0.00456279655918479,
0.04269300773739815,
-0.022... | 35 |
person with whom the employee was dealing at length a benefit equal to the amount if any by which value of the consideration for the disposition exceeds amount if any paid by the employee to acquire those rights shall be deemed to have been received in the taxation year in which the employee made the disposition by the... | [
-0.0522700734436512,
0.0888233631849289,
-0.0037066463846713305,
-0.09153982251882553,
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0.11240831017494202,
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0.019632458686828613,
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0.011034014634788036,
0.10931514203548431,
-0.006859327666461468,
0.0020674094557762146,
0.0087... | 36 |
any by which value of the securities at the time the person acquired them exceeds the total of amount paid or to be paid to the particular qualifying person by the person for the securities and amount if any paid by the employee to acquire the right to acquire the securities is deemed to have been received in the taxat... | [
-0.07553000003099442,
0.07618048787117004,
-0.04390212148427963,
-0.11412591487169266,
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0.1682855784893036,
0.02804885059595108,
0.022235125303268433,
-0.0001260670687770471,
0.09167008101940155,
0.011536180973052979,
0.024414019659161568,
-0.00278... | 37 |
amount if any paid by the employee to acquire those rights shall be deemed to have been received in the taxation year in which the particular person made the disposition by the employee because of the employment unless at the time the other person acquired the rights the employee was deceased in which case such a benef... | [
-0.08525677025318146,
0.10126134753227234,
-0.027039073407649994,
-0.08918456733226776,
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0.11855017393827438,
0.010305512696504593,
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-0.00299791619181633,
0.09806346148252487,
-0.019036170095205307,
-0.004588688723742962,
-0.00... | 38 |
in the taxation year in which the particular person made the disposition by the employee because of the employment unless at the time of the disposition the employee was deceased in which case such a benefit is deemed to have been received by the particular person in that year as income from the duties of an employment... | [
-0.04191361367702484,
0.03783878684043884,
-0.0341816321015358,
-0.09553684294223785,
-0.019954746589064598,
0.11241807043552399,
0.1327141374349594,
0.008841082453727722,
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0.03919343277812004,
0.11384528875350952,
0.05548841506242752,
-0.023175043985247612,
-0.030389... | 39 |
employee of the corporation or of a private corporation with which it does not deal at length and at the time immediately after the agreement was made the employee was dealing at length with corporation private corporation the share of the capital stock of which has been agreed to be sold by the corporation and private... | [
-0.019414009526371956,
0.03297370672225952,
0.01982848346233368,
-0.036615777760744095,
-0.023822348564863205,
0.09404249489307404,
0.12328000366687775,
-0.028275450691580772,
0.02604575827717781,
-0.02186422608792782,
0.09144806116819382,
0.007805726956576109,
0.02854877896606922,
-0.0425... | 40 |
time when the taxpayer also acquires or holds one or more other securities that are identical to the particular security and are or were acquired under circumstances to which subsection or applied the taxpayer is deemed to have acquired the particular security at the time immediately preceding the earliest of the times... | [
-0.0669247955083847,
0.032524216920137405,
0.010360137559473515,
-0.045995600521564484,
0.013568474911153316,
0.07312600314617157,
0.1382245421409607,
0.009338063187897205,
0.09968676418066025,
-0.01470083836466074,
0.09508679807186127,
0.024503525346517563,
0.06191270425915718,
0.02703671... | 41 |
the particular security as the security so disposed of in the return of income under this Part for the year in which the disposition and taxpayer has not so identified the particular security in accordance with this subsection in connection with the disposition of any other security Marginal of options taxpayer dispose... | [
-0.028232157230377197,
0.008880781941115856,
-0.005710984114557505,
-0.05405086651444435,
-0.009164886549115181,
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0.14334994554519653,
0.04044184461236,
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0.08574527502059937,
-0.013851789757609367,
0.027358582243323326,
-0.0119... | 42 |
the disposition is before 2013 and the old securities were equity in a SIFT entity that was at the time of the disposition a mutual fund trust a SIFT corporation in respect of the SIFT entity to acquire securities of the designated person or a qualifying person with which the designated person does not deal at length r... | [
-0.025836993008852005,
-0.024391280487179756,
-0.012966186739504337,
-0.029977869242429733,
0.05427895486354828,
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0.15225960314273834,
0.049884382635354996,
0.08440425992012024,
-0.00208712974563241,
0.10836275666952133,
0.050674889236688614,
-0.03859998285770416,
-0.0... | 43 |
the same person as and a continuation of the particular person Marginal where securities exchanged the purposes of this section and paragraphs to where taxpayer disposes of or exchanges securities of a particular qualifying person that were acquired by the taxpayer under circumstances to which subsection applied this s... | [
-0.041052497923374176,
-0.055574990808963776,
0.02151709794998169,
-0.06824727356433868,
0.00583656458184123,
0.0007179827662184834,
0.13431373238563538,
0.03043740801513195,
0.024803750216960907,
-0.008959755301475525,
0.08444944769144058,
-0.01095004566013813,
0.015272888354957104,
-0.03... | 44 |
exchanged securities and not to have acquired the new securities new securities are deemed to be the same securities as and a continuation of the exchanged securities except for the purpose of determining if the new securities are identical to any other securities qualifying person that issued the new securities is dee... | [
-0.08429521322250366,
-0.040397223085165024,
0.00580357201397419,
-0.06253968179225922,
-0.005127851385623217,
0.06006890535354614,
0.17195528745651245,
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0.05467329919338226,
0.02700708620250225,
0.11509692668914795,
0.026693105697631836,
0.04470987617969513,
-0.03528... | 45 |
taxpayer is deemed to have disposed of those rights at the particular time to a person with whom the taxpayer was dealing at length and to have received the particular amounts as consideration for the and the purpose of determining the amount if any of the benefit that is deemed to have been received as a consequence o... | [
-0.02365819178521633,
0.11852622032165527,
-0.009035580791532993,
0.004386030603200197,
0.011874307878315449,
0.10140528529882431,
0.1766795963048935,
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0.05237777158617973,
0.014374260790646076,
0.10051712393760681,
0.00045133850653655827,
0.07041780650615692,
-0.0198... | 46 |
particular qualifying person has agreed to sell or issue securities of the particular person or of a qualifying person with which it does not deal at length to an employee of the particular person or of a qualifying person with which it does not deal at length as provided by this section the employee is deemed to have ... | [
-0.07307149469852448,
0.050148606300354004,
0.03550185635685921,
-0.09065915644168854,
0.0043101804330945015,
0.0799899473786354,
0.100568488240242,
0.008162735030055046,
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0.008356370963156223,
0.07602687925100327,
0.008170164190232754,
0.022183667868375778,
-0.038351... | 47 |
of the employment Marginal to trustee for employees a particular qualifying person has entered into an arrangement under which securities of the particular person or of a qualifying person with which it does not deal at length are sold or issued by either person to a trustee to be held by the trustee in trust for sale ... | [
-0.009674732573330402,
0.024974718689918518,
-0.05385718122124672,
-0.025561325252056122,
-0.06083698198199272,
0.05502862483263016,
0.13014577329158783,
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0.015265712514519691,
-0.0487123504281044,
0.0659676194190979,
0.027579504996538162,
0.05882389843463898,
0.00801... | 48 |
be paid to the particular person for securities acquired under the particular and does not apply in respect of securities held by the trustee under the arrangement Marginal following definitions apply in this section and in subsection paragraph subsection paragraphs and and subsections to and qualifying personmeans a c... | [
-0.07165255397558212,
0.0013171808095648885,
-0.006163498852401972,
-0.05437085032463074,
-0.030308326706290245,
0.05042127147316933,
0.18416962027549744,
0.0026787202805280685,
0.020617984235286713,
0.008147330954670906,
0.044631097465753555,
-0.0731094479560852,
0.05396519601345062,
-0.0... | 49 |
expenses of employee paid by the taxpayer in the year as or on account of legal expenses incurred by the taxpayer to collect or to establish a right to an amount owed to the taxpayer that if received by the taxpayer would be required by this Subdivision to be included in computing the Marginal residence in the year the... | [
-0.009079857729375362,
0.0397569015622139,
0.01066650915890932,
-0.00019487932149786502,
-0.03626701980829239,
0.0630832314491272,
0.023197941482067108,
-0.02459673024713993,
0.03973374515771866,
-0.01723196916282177,
0.0234196987003088,
-0.10370251536369324,
-0.008208232931792736,
-0.0461... | 50 |
the principal place of residence other principal living ordinarily occupied during the year by the taxpayer or the fair rental value of such a residence other living including utilities owned by the taxpayer or the spouse or partner not exceeding the lesser of greater of 000 multiplied by the number of months a maximum... | [
-0.012960011139512062,
0.019127488136291504,
0.030321994796395302,
-0.013254254125058651,
0.01865653321146965,
-0.002124694176018238,
0.06675294786691666,
0.031106453388929367,
0.02687707357108593,
0.053253982216119766,
0.08925514668226242,
-0.08389031887054443,
0.032269030809402466,
-0.00... | 51 |
paid by the taxpayer in the year to a fund established by the Canadian Education Association for the benefit of teachers from Commonwealth countries present in Canada under a exchange Marginal of railway employees disbursed by the taxpayer in the year for meals and lodging while employed by a railway company from the o... | [
-0.030008049681782722,
0.02560042217373848,
0.060934558510780334,
0.060477156192064285,
-0.02965627983212471,
0.07361353188753128,
0.04460699111223221,
0.01638658158481121,
-0.02696117013692856,
0.09275751560926437,
0.059475596994161606,
0.028191057965159416,
-0.051880307495594025,
0.00690... | 52 |
of employment was required to pay the own expenses ordinarily required to carry on the duties of the employment away from the place of business remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated and not in receipt of an all... | [
-0.02606121636927128,
0.03911835700273514,
0.06170540675520897,
-0.024837302044034004,
-0.00814349390566349,
0.04316185042262077,
0.04676998779177666,
0.02238507755100727,
-0.05498482286930084,
0.0008911736076697707,
0.056447356939315796,
-0.06829392164945602,
0.01151300873607397,
0.004418... | 53 |
whose principal business was passenger goods or passenger and goods transport and the duties of the employment required the taxpayer regularly travel away from the municipality where the establishment to which the taxpayer reported for work was located and away from the metropolitan area if there is one where it was lo... | [
0.011119814589619637,
0.035078566521406174,
0.0565885491669178,
-0.011014227755367756,
-0.011624869890511036,
0.0618928037583828,
0.09076397120952606,
0.029999490827322006,
-0.032773859798908234,
0.01450161263346672,
0.09315647184848785,
-0.04379437118768692,
-0.03598153591156006,
0.059762... | 54 |
not included in computing the income for the year or a deduction for the year under paragraph or Marginal vehicle travel expenses the taxpayer in the year ordinarily required to carry on the duties of the office or employment away from the place of business or in different places and required under the contract of empl... | [
-0.03440968692302704,
0.03674066439270973,
0.08682498335838318,
-0.0251294132322073,
0.007725642994046211,
0.05469025298953056,
0.03730928525328636,
0.024498945102095604,
-0.017538320273160934,
0.0026004917453974485,
0.07535279542207718,
-0.07109837234020233,
0.055559102445840836,
0.028424... | 55 |
the payment of which by the officer or employee was required by the contract of employment cost of supplies that were consumed directly in the performance of the duties of the office or employment and that the officer or employee was required by the contract of employment to supply and pay for dues to maintain membersh... | [
-0.10399900376796722,
0.032108601182699203,
0.04239189624786377,
-0.019831445068120956,
-0.01758277229964733,
0.10439741611480713,
0.08022193610668182,
-0.026820644736289978,
-0.007678904104977846,
0.03500866889953613,
-0.020211683586239815,
-0.048467785120010376,
-0.005987774580717087,
-0... | 56 |
not been reimbursed and is not entitled to be reimbursed in respect Marginal vehicle and aircraft costs a deduction may be made under paragraph or in computing the income from an office or employment for a taxation year interest paid by the taxpayer in the year on borrowed money used for the purpose of acquiring or on ... | [
-0.07230538129806519,
0.058063142001628876,
0.028412753716111183,
-0.015328794717788696,
-0.003061548573896289,
0.10136625170707703,
0.09999529272317886,
0.020272916182875633,
-0.0014933327911421657,
0.07059730589389801,
0.06808716803789139,
-0.043251313269138336,
-0.010914086364209652,
-0... | 57 |
of the office or employment if an amount is deductible by the taxpayer for the year under subparagraph in respect of that Marginal parental insurance plan amount payable by the taxpayer in the year as an premium under theAct respecting parental insurance R S Q c | [
-0.09862107783555984,
0.0792141929268837,
0.045890238136053085,
-0.03239152580499649,
0.02642582356929779,
0.028485385701060295,
0.03976662456989288,
0.045578356832265854,
-0.01346586737781763,
0.06904222816228867,
0.08834703266620636,
-0.07643172889947891,
0.02599053457379341,
0.013308581... | 58 |
011 in respect of salary wages or other remuneration including gratuities paid to an individual employed by the taxpayer as an assistant or substitute to perform the duties of the office or employment if an amount is deductible by the taxpayer for the year under subparagraph in respect of that Marginal registered pensi... | [
-0.0883631482720375,
0.04824136197566986,
-0.03083326853811741,
-0.04576077312231064,
-0.05408763140439987,
0.07013612240552902,
0.09709137678146362,
0.03664105013012886,
0.003737472929060459,
-0.008934816345572472,
-0.0001657320826780051,
-0.06324273347854614,
0.03253616392612457,
-0.0509... | 59 |
respect of the taxpayer or plan is a pension plan the registration of which under this Act was revoked than a plan the registration of which was revoked as of the effective date of its and the amount was contributed in accordance with the terms of the plan as last 1994 c 21 s Marginal reimbursement amount paid by or on... | [
-0.10114474594593048,
0.1162862703204155,
-0.010506152175366879,
-0.017903471365571022,
-0.0553838275372982,
0.12730376422405243,
0.08615802228450775,
-0.009984739124774933,
0.07254055142402649,
0.02720918133854866,
0.07057511061429977,
0.041053928434848785,
0.00955970399081707,
-0.0421906... | 60 |
is made by or on behalf of an individual to an employer or former employer of the individual pursuant to an arrangement described in subparagraph of the disability paymentin subsection and reimbursement payment is made the year other than within the first 60 days of the year if the deferred payment was received in the ... | [
-0.11089834570884705,
0.06865818053483963,
-0.00811818428337574,
-0.017982233315706253,
-0.02256886474788189,
0.08316715806722641,
0.08917663991451263,
0.009491028264164925,
0.01062766183167696,
0.007566943299025297,
0.05731416493654251,
0.013945925049483776,
0.04996531084179878,
0.0042522... | 61 |
of or under the arrangement such deferred amounts receivable by any person in subsequent taxation years out of or under the arrangement and amounts deducted under this paragraph in computing the income for preceding taxation years in respect of deferred amounts under the Marginal amount that is deductible in computing ... | [
-0.05732201412320137,
0.03572824224829674,
0.03421084210276604,
-0.043175723403692245,
-0.04347643628716469,
0.06431906670331955,
0.07767704874277115,
-0.013427738100290298,
-0.01856422610580921,
0.040700264275074005,
0.06952214241027832,
-0.001251138630323112,
0.03911823779344559,
-0.0402... | 62 |
capital cost to the taxpayer of the instrument as is allowed by Marginal employment expenses the income for the year from the office or employment includes income from an artistic activity was the creation by the taxpayer of but did not include the reproduction of paintings prints etchings drawings sculptures or simila... | [
0.0008826954290270805,
0.03381751850247383,
0.023706335574388504,
-0.047924745827913284,
-0.06636141240596771,
0.09166847914457321,
0.07920090109109879,
-0.014294902794063091,
-0.036072831600904465,
0.027551153674721718,
0.021327517926692963,
-0.05781570076942444,
0.029105350375175476,
-0.... | 63 |
before deducting any amount under this section that was income from an artistic activity described in any of subparagraphs to exceeds total of all amounts deducted by the taxpayer for the year under paragraph or in respect of costs or expenses incurred for the purpose of earning the income from such an activity for the... | [
-0.08211658149957657,
0.07431535422801971,
0.06342897564172745,
-0.0830623060464859,
-0.02557988278567791,
0.01577448658645153,
-0.02155732735991478,
0.055712275207042694,
-0.0692848488688469,
0.05060520023107529,
0.0685085579752922,
-0.09194125235080719,
0.08284883201122284,
0.00290942215... | 64 |
the income for the taxation year exceeds the amount required by paragraph to be deducted in computing that income and Marginal tools the taxpayer is employed as a at any time in the taxation year the lesser of and the amount determined by the formula A 000 where total of all amounts each of which is the cost of an elig... | [
-0.05895791947841644,
0.044727642089128494,
0.03962844982743263,
-0.04730591922998428,
-0.02155075967311859,
-0.010516625829041004,
0.026165692135691643,
0.06822417676448822,
-0.047720007598400116,
0.07553622871637344,
0.07643269747495651,
-0.12575440108776093,
0.025190509855747223,
0.0142... | 65 |
for a taxation year from an office or employment Marginal amount expended in respect of a meal consumed by a taxpayer who is an officer or employee shall not be included in computing the amount of a deduction under paragraph or unless the meal was consumed during a period while the taxpayer was required by the duties t... | [
-0.07465697079896927,
0.06552128493785858,
0.056972477585077286,
-0.0696025937795639,
0.029228297993540764,
0.05288289487361908,
0.03945019096136093,
0.015287213027477264,
0.011511465534567833,
0.040422093123197556,
0.09608973562717438,
-0.04072431102395058,
-0.016927866265177727,
-0.00302... | 66 |
apprentice mechanic in a taxation year if at any time in the taxation year the taxpayer registered in a program established in accordance with the laws of Canada or of a province that leads to designation under those laws as a mechanic licensed to repair motorized vehicles and employed as an apprentice eligible tool is... | [
-0.10676422715187073,
0.02503921277821064,
0.06999937444925308,
-0.10027231276035309,
-0.06114913150668144,
0.014339650049805641,
-0.019653387367725372,
0.05852930247783661,
-0.06647635251283646,
0.010736607946455479,
0.05940428376197815,
-0.03796909376978874,
0.059005577117204666,
0.01280... | 67 |
tool of tradesperson the purposes of paragraph an eligible tool of a taxpayer is a tool ancillary that acquired by the taxpayer on or after May 2 2006 for use in connection with the employment as a not been used for any purpose before it is acquired by the certified in prescribed form by the employer to be required to ... | [
-0.09908895194530487,
0.05957462638616562,
-0.009465890005230904,
-0.039746079593896866,
-0.08312255889177322,
0.04771600291132927,
0.02824862115085125,
0.04621519893407822,
0.008130080997943878,
0.03767874091863632,
0.04903601482510567,
-0.0921693742275238,
0.06670483946800232,
-0.0106006... | 68 |
if the value of C in that subparagraph were nil the tool is a tool to which only paragraph applies in the taxation year the amount determined under that paragraph to be deductible by the taxpayer in the taxation year or the tool is a tool to which both paragraphs and apply in the taxation year the amount that is the to... | [
-0.11040754616260529,
0.06267597526311874,
-0.009241027757525444,
-0.04947516694664955,
-0.06515613198280334,
-0.008576527237892151,
-0.014596900902688503,
0.04424668475985527,
-0.011355595663189888,
0.036288682371377945,
0.02729257382452488,
-0.08355298638343811,
0.036672718822956085,
0.0... | 69 |
respect of the taxpayer for the taxation year and the amount determined under subparagraph of the description of A in paragraph in respect of the taxpayer for the taxation year Marginal any other provision of this Act the total of all amounts that would otherwise be deductible by a taxpayer pursuant to paragraph or for... | [
-0.04427121952176094,
0.005662779789417982,
0.048894330859184265,
-0.08431249856948853,
-0.019022678956389427,
0.05374119058251381,
0.07468001544475555,
-0.018158486112952232,
-0.036691732704639435,
0.03619643300771713,
0.06666351109743118,
-0.03226018697023392,
-0.0009128095116466284,
0.0... | 70 |
that is reimbursed to the taxpayer or to which the taxpayer is entitled Marginal of securities by employee in a taxation year employee is deemed by subsection to have disposed of a security defined in subsection held by a trust trust disposed of the security to the person that issued the security disposition occurred a... | [
-0.09623151272535324,
0.10476391017436981,
-0.010901475325226784,
-0.03724920377135277,
-0.014767429791390896,
0.07444729655981064,
0.16679760813713074,
-0.023986361920833588,
-0.007764911279082298,
-0.004831042140722275,
0.0636768490076065,
-0.02772928588092327,
0.07595787942409515,
-0.00... | 71 |
nil and section 84 does not apply to deem a dividend to have been received in respect of the disposition Marginal space in home paragraphs and amount is deductible in computing an income for a taxation year from an office or employment in respect of any part this subsection referred to as the of a domestic establishmen... | [
-0.09931517392396927,
0.030894340947270393,
0.04979708790779114,
-0.04432790353894234,
-0.04247420281171799,
0.009119284339249134,
0.06574205309152603,
-0.007046218030154705,
-0.028290530666708946,
-0.018544282764196396,
0.0420234315097332,
-0.02096634916961193,
-0.006758452858775854,
0.02... | 72 |
solely because of paragraph not deductible in computing the income for the immediately preceding taxation year from the office or employment shall be deemed to be an amount in respect of a work space that is otherwise deductible in computing the income for the year from that office or employment and that subject to par... | [
-0.0777147114276886,
0.004125687293708324,
0.07343002408742905,
-0.014855940826237202,
-0.007245798595249653,
0.027889687567949295,
0.05645294114947319,
0.00467919185757637,
0.013265706598758698,
0.051741473376750946,
0.07828062772750854,
-0.04753859341144562,
-0.019507303833961487,
0.0304... | 73 |
work locations of the taxpayer within the same locality to the relocation the taxpayer ordinarily resided at a residence in Canada this subsection referred to as the taxpayer was required by their duties of employment referred to in subparagraph to be away from the ordinary residence for a period of not less than 36 ho... | [
0.03244767338037491,
-0.010339543223381042,
0.03198699653148651,
0.0030494576785713434,
0.01629318669438362,
-0.01787508837878704,
0.014859137125313282,
0.03125227987766266,
-0.02654385194182396,
0.004582878202199936,
0.04375308007001877,
-0.0574028305709362,
0.0060388147830963135,
0.05436... | 74 |
the period of the temporary relocation taxpayer maintains their ordinary residence as their principal place of residence and ordinary residence remains available for the occupancy and is not rented to any other eligible temporary relocation expense described in paragraph does not include an expense incurred by the taxp... | [
-0.03220361843705177,
0.012276648543775082,
0.022998884320259094,
0.01827804185450077,
0.0637742131948471,
-0.006054932717233896,
0.08114873617887497,
0.023433344438672066,
-0.025189103558659554,
-0.006904467940330505,
0.10655064880847931,
-0.12268739193677902,
0.012428626418113708,
0.0374... | 75 |
without reference to this Marginal to this Part a income for a taxation year from a business or property is the profit from that business or property for the year Marginal to section 31 a loss for a taxation year from a business or property is the amount of the loss if any for the taxation year from that source compute... | [
-0.005564983934164047,
0.04946915805339813,
-0.00914587639272213,
-0.06877033412456512,
-0.021162675693631172,
0.08595336228609085,
0.0824708417057991,
0.029942968860268593,
-0.0035287365317344666,
0.05323061719536781,
0.033543575555086136,
-0.03249821811914444,
0.03132582828402519,
-0.006... | 76 |
income from a business that is an adventure or concern in the nature of trade property described in an inventory shall be valued at the cost at which the taxpayer acquired the property Marginal expenses included in cost the purposes of subsections and where land is described in an inventory of a business of a taxpayer ... | [
-0.026728516444563866,
0.019841061905026436,
-0.012000487186014652,
-0.05041328817605972,
-0.03497793897986412,
0.06240732595324516,
0.054150741547346115,
0.003898242022842169,
0.014434758573770523,
0.01611240580677986,
0.02932102419435978,
-0.11725100874900818,
-0.020178556442260742,
0.01... | 77 |
at the same amount as the amount at which it was valued at the end of the preceding taxation year for the purpose of computing income for that preceding year Marginal of valuation to be the same property described in an inventory of a business that is not an adventure or concern in the nature of trade is valued at the ... | [
-0.03480371832847595,
0.049470171332359314,
-0.028875919058918953,
-0.0746033564209938,
-0.11232206970453262,
0.07122717052698135,
0.04594883322715759,
0.014609073288738728,
-0.03106117807328701,
0.03186545521020889,
0.024823836982250214,
-0.053890377283096313,
0.0013059900375083089,
0.008... | 78 |
that subsection Marginal market value the purpose of subsection the fair market value of property than property that is obsolete damaged or defective or that is held for sale or lease or for the purpose of being processed fabricated manufactured incorporated into attached to or otherwise converted into property for sal... | [
-0.000314148492179811,
-0.0005055566434748471,
-0.01055191271007061,
-0.06280183792114258,
0.0068414537236094475,
0.04494670405983925,
0.059141259640455246,
0.009882710874080658,
-0.012557117268443108,
-0.03871796280145645,
0.020494602620601654,
-0.03392146900296211,
0.015635643154382706,
... | 79 |
and of a taxpayer the cost of which to the taxpayer was deductible by virtue of paragraph is for greater certainty inventory of the taxpayer having a cost to the taxpayer except for the purposes of that paragraph of nil Marginal endeavour subsection for the purpose of computing the income of an individual other than a ... | [
-0.05429818853735924,
0.04244598001241684,
0.042509764432907104,
-0.06425831466913223,
-0.068140909075737,
0.06997857987880707,
0.11155275255441666,
-0.05785869434475899,
-0.026096712797880173,
-0.028464214876294136,
0.022533703595399857,
-0.06140296161174774,
0.039698462933301926,
-0.0157... | 80 |
such works of art are created by the individual but does not include a business of reproducing works of art Marginal at the end of a last taxation year at the end of which property described in an inventory of a business that is an adventure or concern in the nature of trade was valued under subsection the property was... | [
-0.0071799857541918755,
0.06219502165913582,
0.003838516538962722,
-0.044010862708091736,
0.0007696044049225748,
0.12319488823413849,
0.058659039437770844,
-0.029288139194250107,
-0.0006512057734653354,
0.0009489564108662307,
-0.004869416821748018,
0.013876468874514103,
0.008686003275215626,... | 81 |
that lower amount Marginal restriction event the purposes of subsections and a business that is at any time an adventure or concern in the nature of trade is deemed to be a business carried on at that time by the taxpayer Marginal property from inventory at any time a taxpayer ceases to use in connection with a busines... | [
0.02680208720266819,
0.03856666758656502,
0.05443744733929634,
-0.02479366958141327,
-0.002207792829722166,
0.08970214426517487,
0.08240441977977753,
0.04530197009444237,
0.06303167343139648,
0.02558031678199768,
0.0587172657251358,
0.058588284999132156,
-0.0005300090415403247,
0.018097270... | 82 |
that was otherwise than because of this subsection acquired by the taxpayer at that the taxpayer is deemed to have acquired the property at that time at a cost equal to its fair market value at that time Marginal in progress the purposes of subsections and property that is included in the inventory of a business includ... | [
-0.05203378573060036,
0.0483197420835495,
0.0586128905415535,
-0.07036738842725754,
0.007002275437116623,
0.05172105133533478,
0.029905706644058228,
-0.0016704495064914227,
0.010639483109116554,
0.04685072600841522,
0.07586538791656494,
-0.025719081982970238,
0.004810435697436333,
-0.02433... | 83 |
21 2017 amount of the cost of the work in progress is deemed to be of the amount of its cost determined without reference to this paragraph and amount of the fair market value of the work in progress is deemed to be of the amount of its fair market value determined without reference to this the purpose of computing the... | [
-0.050282083451747894,
0.08149028569459915,
0.0018326881108805537,
-0.04953907057642937,
-0.017995791509747505,
0.03938230872154236,
0.053990259766578674,
0.006212766282260418,
0.04624725878238678,
0.10068484395742416,
0.010551675222814083,
-0.05350673571228981,
-0.019530128687620163,
-0.0... | 84 |
is deemed to be of the amount of its fair market value determined without reference to this paragraph Marginal the purposes of this section property of a taxpayer that is a swap agreement a forward purchase or sale agreement a forward rate agreement a futures agreement an option agreement or any similar agreement is de... | [
-0.009812353178858757,
0.02631899155676365,
0.006469056010246277,
-0.07429570704698563,
0.005947039928287268,
0.09408694505691528,
0.09543007612228394,
0.03676861897110939,
-0.0037792245857417583,
0.04975423961877823,
0.03077193908393383,
-0.00028083304641768336,
0.025922629982233047,
0.01... | 85 |
The revocation applies to each taxation year of the taxpayer that begins after the day on which the taxpayer is notified in writing that the Minister concurs with the revocation on such terms and conditions as are specified by the Minister Marginal election subsection if a taxpayer has under subsection revoked an elect... | [
-0.032403916120529175,
0.05103020742535591,
0.14194469153881073,
-0.05630681291222572,
-0.024300897493958473,
0.031290452927351,
0.05362154170870781,
0.0022358354181051254,
0.016763677820563316,
0.043149568140506744,
0.06725277006626129,
0.040883131325244904,
0.02754218317568302,
-0.045296... | 86 |
a taxpayer for a taxation year means a swap agreement a forward purchase or sale agreement a forward rate agreement a futures agreement an option agreement or a similar agreement held at any time in the taxation year by the taxpayer if agreement is not a capital property a Canadian resource property a foreign resource ... | [
-0.07068148255348206,
0.017132285982370377,
0.021904274821281433,
-0.056386206299066544,
-0.05525368079543114,
0.04353132098913193,
0.020867982879281044,
0.025469569489359856,
0.01275620050728321,
0.024136267602443695,
0.0412566177546978,
-0.02765425480902195,
-0.009545233100652695,
-0.012... | 87 |
as the case may be equal to its fair market value at the time of and have reacquired or reissued or renewed the eligible derivative at the end of the year at an amount equal to the proceeds or the amount as the case may be determined under paragraph Marginal year gains and losses a taxpayer holds at the beginning of it... | [
-0.023370707407593727,
0.03247730806469917,
0.06744647771120071,
-0.08084135502576828,
0.0034828109201043844,
0.07672744244337082,
-0.03161482885479927,
0.07751937210559845,
0.03927897289395332,
0.07474446296691895,
0.06091538071632385,
-0.0010068854317069054,
0.03212278336286545,
-0.02757... | 88 |
profit or loss that would arise without reference to this on the deemed disposition in subparagraph deemed not to arise in the taxation year immediately preceding the election year and deemed to arise in the taxation year in which the taxpayer disposes of the eligible derivative than because of paragraphs or 142 and th... | [
-0.06404770165681839,
0.04975556209683418,
0.045194681733846664,
-0.10640937089920044,
-0.027419332414865494,
0.041883353143930435,
-0.02899199165403843,
0.08315396308898926,
0.052875816822052,
0.030887387692928314,
0.0385175421833992,
-0.024331266060471535,
0.04358043894171715,
0.00972972... | 89 |
taxpayer is deemed hold the eligible derivative at any time while the taxpayer is a party to the and have disposed of the eligible derivative when it is settled or extinguished in respect of the taxpayer Marginal of business to section 34 1 if an individual is a proprietor of a business the income from the business for... | [
-0.013853843323886395,
0.010223484598100185,
0.0501372255384922,
-0.09000114351511002,
-0.03820941969752312,
0.08772826939821243,
0.0595155693590641,
0.010620737448334694,
-0.02974463440477848,
-0.005074795335531235,
0.049699749797582626,
-0.029746580868959427,
-0.01521378569304943,
-0.025... | 90 |
services not rendered or goods not delivered before the end of the year or that for any other reason may be regarded as not having been earned in the year or a previous year or an arrangement or understanding that it is repayable in whole or in part on the return or resale to the taxpayer of articles in or by means of ... | [
-0.09414789825677872,
0.02738676778972149,
0.07017664611339569,
-0.0993356853723526,
-0.07465889304876328,
0.04987635090947151,
0.042668890208005905,
-0.06826408952474594,
0.02944207191467285,
0.03280731290578842,
0.07125116884708405,
-0.028514955192804337,
0.052680615335702896,
0.00515518... | 91 |
was rendered and day on which the account in respect of those services would have been rendered had there been no undue delay in rendering the account in respect of the Marginal to subsections and any amount received or receivable by the taxpayer in the year on the method regularly followed by the taxpayer in computing... | [
-0.09687230736017227,
0.046767570078372955,
0.00577651709318161,
-0.03242623060941696,
-0.010136055760085583,
0.03590589016675949,
0.12581028044223785,
0.011604374274611473,
0.04210391640663147,
0.049615856260061264,
0.08121759444475174,
-0.032141465693712234,
0.06890089809894562,
-0.04489... | 92 |
the Marginal proceeds expended part of any amount payable to the taxpayer as compensation for damage to or under a policy of insurance in respect of damage to property that is depreciable property of the taxpayer as has been expended by the taxpayer the year and a reasonable time after the damage on repairing the Margi... | [
0.013805404305458069,
0.02764146775007248,
0.013724206015467644,
-0.026440411806106567,
0.027777716517448425,
0.0435512475669384,
0.08217029273509979,
0.053491368889808655,
0.024822836741805077,
0.10052864253520966,
0.11825916171073914,
-0.016569100320339203,
0.02441123127937317,
-0.015513... | 93 |
Marginal debts recovered an amount is received in the year on account of a debt in respect of which a deduction for bad debts was made under subsection in computing the income for a preceding taxation year the amount determined by the formula A where Marginal from resident corporations amount of a dividend in respect o... | [
-0.02812589704990387,
0.0012921852758154273,
0.01847146824002266,
-0.0475422628223896,
-0.0702379047870636,
0.04385709762573242,
0.04446319863200188,
0.06094851344823837,
0.0076576704159379005,
0.03433538228273392,
0.0506923645734787,
-0.06730799376964569,
0.02500643953680992,
-0.001163956... | 94 |
Marginal from trusts amount required by Subdivision K or subsection 132 to be included in computing the income for the year except amount deemed by that subdivision to be a taxable capital gain of the taxpayer and amount paid or payable to the taxpayer out of or under an RCA trust the meaning assigned by subsection 207... | [
-0.0050109392032027245,
-0.010077198036015034,
0.01480686105787754,
-0.06827498227357864,
-0.020892366766929626,
0.05862941965460777,
0.08375512063503265,
0.039717819541692734,
-0.001329466002061963,
0.006486252881586552,
0.027687842026352882,
-0.008120809681713581,
0.0497562550008297,
-0.... | 95 |
plan in computing the income for the year or any preceding taxation year or by the taxpayer out of or under the plan in any preceding taxation year than an amount included in the income by virtue of paragraph Marginal salary deferral amounts deferred amounts under a salary deferral arrangement in respect of another per... | [
-0.11248671263456345,
0.02844991348683834,
0.02113921195268631,
-0.02702232263982296,
-0.01224296260625124,
0.013809396885335445,
0.06395029276609421,
0.06448418647050858,
-0.012331980280578136,
-0.005101888906210661,
0.05178817734122276,
-0.02521485462784767,
0.0012059267610311508,
-0.063... | 96 |
business of the taxpayer for the year within the meaning assigned by subsection Marginal payments to farmers amount received by the taxpayer in the year as a stabilization payment or as a refund of a levy under theWestern Grain Stabilization Actor as a payment or a refund of a premium in respect of the gross revenue in... | [
-0.07016270607709885,
0.002311395714059472,
0.0486627034842968,
-0.03931363672018051,
0.0016004025237634778,
0.021537847816944122,
0.030604196712374687,
0.0178189929574728,
-0.04006016254425049,
0.06649287045001984,
0.07271495461463928,
-0.04003535211086273,
-0.00783616490662098,
-0.099244... | 97 |
under this paragraph or is not included in an amount determined under paragraph or subparagraph or or for I in the definitionundepreciated capital costin subsection or L in the definitioncumulative Canadian exploration expensein subsection 66 Marginal insulation or energy conversion grants amount of any grant received ... | [
-0.03231181204319,
0.0902746245265007,
0.07454738765954971,
-0.025274280458688736,
0.017985882237553596,
0.034378692507743835,
0.08149933069944382,
0.02757495827972889,
-0.003317059949040413,
0.04122890159487724,
0.01653159223496914,
-0.07637852430343628,
0.06331058591604233,
-0.0272526461... | 98 |
year in the course of earning income from a business or property from person or partnership this paragraph referred to as the who pays the particular amount the course of earning income from a business or property order to achieve a benefit or advantage for the payer or for persons with whom the payer does not deal at ... | [
-0.12519018352031708,
0.04478622227907181,
0.037812840193510056,
-0.04250107705593109,
-0.01960219070315361,
0.05706615000963211,
0.012554091401398182,
-0.045081332325935364,
-0.06490083038806915,
0.022089511156082153,
0.10113471746444702,
-0.09717196971178055,
0.04550505056977272,
0.01838... | 99 |
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