text stringlengths 3 1.63k | embedding list | __index_level_0__ int64 0 15.2k |
|---|---|---|
mortgage or hypothecary claim outstanding at the time of the sale exceeds the consideration paid by the purchaser to the taxpayer for the agreement for sale mortgage or hypothecary claim Marginal reserves an amount is deductible in computing income for a taxation year under paragraph as a reserve in respect of of food ... | [
-0.03822522237896919,
0.054291874170303345,
-0.003442571498453617,
-0.04262367635965347,
-0.03959022834897041,
-0.0009361254051327705,
-0.004193790256977081,
0.015884531661868095,
-0.01994515210390091,
0.006760976277291775,
0.08713764697313309,
-0.0409984365105629,
-0.016975533217191696,
0... | 400 |
any case where the income for the year from that business is computed in accordance with the method authorized by subsection a reserve in respect of insurance except that in computing an income for a taxation year from an insurance business other than a life insurance business carried on by it there may be deducted as ... | [
-0.0653962641954422,
0.061124056577682495,
0.03276238963007927,
-0.058037400245666504,
-0.005401150789111853,
0.04396417737007141,
0.09306777268648148,
-0.015885328873991966,
-0.031575050204992294,
0.06583094596862793,
0.08630060404539108,
0.007917998358607292,
0.048163436353206635,
-0.029... | 401 |
by the taxpayer controlled directly or indirectly in any manner whatever by a person or group of persons that controlled the taxpayer directly or indirectly in any manner whatever or the taxpayer directly or indirectly in any manner or purchaser of the property sold was a partnership in which the taxpayer was immediate... | [
-0.04218994826078415,
0.04820087179541588,
0.03365297242999077,
-0.06046266853809357,
-0.090370312333107,
0.0621330589056015,
0.015797102823853493,
-0.017103251069784164,
-0.039829906076192856,
0.032394297420978546,
0.08491390943527222,
-0.02250327169895172,
0.007313452661037445,
-0.006592... | 402 |
that organization Marginal taxes on income from property exceeding computing the income of an individual from a property other than real or immovable property for a taxation year after 1975 that is income from a source outside Canada there may be deducted the amount if any by which part of any income or profits tax pai... | [
-0.04207514598965645,
0.00022713305952493101,
0.06691514700651169,
-0.010321695357561111,
0.020134679973125458,
-0.045728687196969986,
0.09452307969331741,
-0.021236618980765343,
-0.061532214283943176,
0.06291539967060089,
0.029375512152910233,
-0.04082157090306282,
0.010038181208074093,
-... | 403 |
part reasonably be regarded as having been paid by a corporation in respect of income from a share of the capital stock of a foreign affiliate of the corporation Marginal tax where no economic profit computing a income for a taxation year from a business there may be deducted the amount that the taxpayer claims not exc... | [
-0.0015394841320812702,
-0.05664864927530289,
0.05693429708480835,
-0.08242883533239365,
-0.046536773443222046,
-0.0060383290983736515,
0.09132900089025497,
0.031222635880112648,
-0.0006677366327494383,
0.008624177426099777,
0.01497498620301485,
-0.07164039462804794,
-0.013612605631351471,
... | 404 |
deducted such amounts as are provided by Subdivision I Marginal bond interest by virtue of an assignment or other transfer of a debt obligation other than an income bond an income debenture a small business development bond or a small business bond the transferee has become entitled to an amount of interest that accrue... | [
-0.06029431149363518,
0.03163487836718559,
-0.023901384323835373,
-0.07911969721317291,
-0.009532542899250984,
-0.02861548215150833,
0.08507054299116135,
0.057962797582149506,
0.02022389881312847,
0.02719634398818016,
0.06286013871431351,
-0.05012058466672897,
-0.0249541737139225,
0.041909... | 405 |
issue this subsection referred to as the interest and it is reasonable to consider that the person to whom the debt obligation was issued paid to the issuer consideration for the debt obligation that included an amount in respect of the unearned interest amount the purposes of subsection and section 12 the issue of the... | [
-0.11416580528020859,
0.060004234313964844,
-0.029471291229128838,
-0.04139415919780731,
-0.04250518977642059,
-0.012183716520667076,
0.09441043436527252,
0.05027725547552109,
0.043283503502607346,
0.041710760444402695,
0.04652703180909157,
-0.07917657494544983,
0.022458616644144058,
-0.01... | 406 |
transferee has become entitled to for a period commencing before the time of the transfer and ending at that particular time that is not payable until after that particular A B where 2003 c 28 s Marginal loss paragraphs and where at the end of a taxation year total of all amounts used to determine A to D 1 in the defin... | [
-0.020039496943354607,
0.025930853560566902,
0.07593484967947006,
-0.05991514027118683,
-0.001842136261984706,
0.053924962878227234,
0.08202028274536133,
0.0037815349642187357,
-0.011210660450160503,
0.08809855580329895,
0.0683329701423645,
-0.08160632848739624,
0.04028473421931267,
-0.041... | 407 |
the taxpayer last owned the former property the taxpayer or a person not dealing at length with the taxpayer acquires a similar property in respect of the same fixed place to which the former property applied and the end of the taxation year the taxpayer or the person owns the similar property or another similar proper... | [
-0.05863334983587265,
0.030422251671552658,
0.06214743107557297,
-0.031913869082927704,
-0.02293776161968708,
0.03436975181102753,
0.06910829246044159,
-0.00022922217613086104,
-0.04100839048624039,
-0.013931525871157646,
0.0696074366569519,
0.011113487184047699,
0.0047924453392624855,
-0.... | 408 |
class that was acquired by the taxpayer for the purpose of gaining or producing income from the business and that was not subsequently used by the taxpayer for some other purpose in applying subsection or each reference in that subsection to a and shall notwithstanding anything in subsection not be read as a reference ... | [
-0.09284768998622894,
0.11745685338973999,
-0.013062065467238426,
-0.0899081900715828,
0.04262664169073105,
0.04775649309158325,
0.10604428499937057,
-0.005378331523388624,
0.010877596214413643,
0.05573580041527748,
0.052015289664268494,
-0.020545929670333862,
0.024878934025764465,
-0.0182... | 409 |
2 of this Act or paragraph of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 in computing the income for the year or a preceding taxation year and amount if any by which the adjusted cost basis the meaning assigned by section to the taxpayer of that interest immediately before the disposition exce... | [
-0.0381905660033226,
0.06408385187387466,
0.03701414912939072,
-0.037569742649793625,
-0.049114782363176346,
0.008193451911211014,
0.08673819899559021,
0.027546683326363564,
-0.009407809935510159,
0.09699007123708725,
-0.0022175891790539026,
-0.01374091673642397,
0.002392248250544071,
-0.0... | 410 |
particular year or a preceding taxation year that can reasonably be considered to be in respect of an amount described in paragraph and that was not repaid by the taxpayer to the issuer of the debt obligation because of an adjustment in respect of interest received before the time of disposition by the taxpayer or amou... | [
-0.09975782036781311,
0.09780007600784302,
0.055037789046764374,
-0.052205052226781845,
-0.032075222581624985,
-0.020583562552928925,
0.06726045906543732,
0.024126579985022545,
-0.01189243420958519,
0.06650131195783615,
0.08583749085664749,
-0.08653569221496582,
0.036847926676273346,
-0.00... | 411 |
is deductible under paragraph or in computing the income for that or any subsequent taxation year in respect of the and the amount was received by the other person in the course of business it shall be deemed to be an amount described in paragraph Marginal of election election under subsection shall be made by notifyin... | [
-0.10126570612192154,
0.07850330322980881,
0.053995247930288315,
-0.08549471199512482,
-0.027736736461520195,
0.04973340034484863,
0.062166374176740646,
0.008660134859383106,
-0.01750209741294384,
0.05657427757978439,
0.06430628150701523,
-0.008229726925492287,
0.04509688913822174,
-0.0690... | 412 |
business of insurance or the lending of money where person from whom the loan or lending asset or instrument or commitment was acquired carried on the business of insurance or the lending of and loan or lending asset was made or acquired or the instrument or commitment was issued made or assumed by the person in the or... | [
-0.055561088025569916,
0.07624906301498413,
0.029215406626462936,
-0.047419473528862,
-0.00747799314558506,
0.07894931733608246,
0.08186337351799011,
0.04781535267829895,
0.02451879344880581,
0.005685101728886366,
0.08799447119235992,
-0.037694040685892105,
0.0909014567732811,
-0.051164727... | 413 |
this subsection and any amount so deducted shall be deemed to be an amount deducted by the taxpayer under paragraph in computing the income for the year Marginal because of subsection a deduction would but for this subsection not be allowed to a taxpayer in respect of an outlay or expense in respect of a building or pa... | [
-0.05075996369123459,
0.04013345018029213,
0.031993620097637177,
-0.02306482568383217,
0.0005611194064840674,
0.011155527085065842,
-0.002481769537553191,
0.011148039251565933,
0.011208536103367805,
0.009065422229468822,
0.049035634845495224,
-0.08770965784788132,
0.03568275645375252,
-0.0... | 414 |
by the individual and in which the individual is actively engaged on a regular and continuous basis directly or as a member of a partnership an amount payable by the individual or partnership in respect of the year as a premium contribution or other consideration under a private health services plan in respect of the i... | [
-0.060567595064640045,
0.05528274178504944,
-0.005132404621690512,
-0.06843230873346329,
-0.07833319902420044,
0.09229768067598343,
0.03830283135175705,
0.030233263969421387,
0.01710415817797184,
0.009473457932472229,
-0.01384762953966856,
-0.05557785928249359,
0.01097091194242239,
-0.0554... | 415 |
business of offering to the public its services as trustee person or partnership engaged in the business of offering to the public its services as an administrator of private health services plans or person the taxable income of which is exempt under section 149 and that is a business or professional organization of wh... | [
-0.05731850862503052,
0.03370165079832077,
-0.0314122773706913,
-0.07831999659538269,
-0.05974942445755005,
0.02304365113377571,
0.07551230490207672,
0.0029182240832597017,
-0.010416165925562382,
-0.018115684390068054,
0.028121208772063255,
-0.03765496984124184,
0.0030287255067378283,
-0.0... | 416 |
corporation affiliated with the individual and accumulated not less than three months of service in that employment since the person last became so employed and total number of persons employed in a business described in clause with whom the individual deals at length and to whom coverage is extended under the plan is ... | [
-0.05526239797472954,
0.056614141911268234,
0.05525017902255058,
-0.06187765300273895,
-0.0008219293085858226,
0.07796166837215424,
0.025797124952077866,
0.06145268306136131,
-0.031591419130563736,
0.000011001747225236613,
0.07957355678081512,
-0.04868655279278755,
0.04504821076989174,
-0.... | 417 |
years before the beginning of the particular period and an amount payable under a private health services plan relates to a particular period in the year than a period described in paragraph and one or more persons with whom the individual deals at length are described in subparagraph in relation to the particular peri... | [
-0.11819732934236526,
0.10458329319953918,
0.061502452939748764,
-0.07446764409542084,
0.02418368123471737,
0.07707636803388596,
-0.023631708696484566,
0.08096256107091904,
-0.011993651278316975,
0.007483977358788252,
0.05592437461018562,
-0.03725029528141022,
0.050359200686216354,
-0.0408... | 418 |
made available in respect of the other person the other spouse or partner and the members of the other household is multiplied by percentage of the cost of coverage under the plan in respect of the other person that is payable by the individual or a partnership of which the individual is a member Marginal money used to... | [
-0.024318359792232513,
0.08121440559625626,
0.000499109155498445,
-0.026680750772356987,
-0.0052767605520784855,
0.033485330641269684,
0.044217854738235474,
0.06767040491104126,
-0.0554269477725029,
0.05538561940193176,
0.07344663143157959,
-0.006256090942770243,
0.06920507550239563,
0.017... | 419 |
at that time exceeds the amount included in the total by reason of subparagraph 20 would be considered to be used to acquire the consideration the taxpayer disposed of the property at that time for consideration that includes a reduction in the amount of the borrowed money the amount of the reduction and the taxpayer d... | [
-0.03538811579346657,
0.1142965629696846,
0.057798679918050766,
-0.045685648918151855,
-0.03308463096618652,
-0.0083155557513237,
0.05030197650194168,
0.04691978543996811,
-0.026476910337805748,
0.04318420588970184,
0.08073671907186508,
0.012212925590574741,
0.03747010603547096,
0.02861687... | 420 |
time this paragraph referred to as the of at or after the particular time the taxpayer disposes of property that was last used by the taxpayer in the business an amount of the borrowed money equal to the lesser of fair market value of the property at the time of disposition and amount of the borrowed money outstanding ... | [
-0.06245617941021919,
0.08695261180400848,
0.05889960378408432,
-0.021787000820040703,
-0.008888591080904007,
0.060703109949827194,
0.08698733150959015,
0.0075790188275277615,
0.023016970604658127,
0.030078431591391563,
0.1148172914981842,
0.04300003871321678,
0.026324758306145668,
-0.0416... | 421 |
the taxation years of the taxpayer except that the first such fiscal period shall be deemed to begin at the end of the last fiscal period that began before the particular time Marginal dispositions the purpose of paragraph 20 a property was used by a taxpayer in a business that the taxpayer has ceased to carry on the t... | [
-0.018928609788417816,
0.07610481232404709,
0.0386364720761776,
-0.02387212961912155,
0.009226338937878609,
0.08873698115348816,
0.10601163655519485,
-0.008626106195151806,
-0.0209694504737854,
0.031864289194345474,
0.11110356450080872,
0.04094303026795387,
0.014781303703784943,
0.01845668... | 422 |
the amount shall be deemed for the purposes of this section and where subsection 20 applies with respect to the amount for the purposes of this Act to be payable in respect of borrowed money used by the taxpayer to acquire the property Marginal in partnership the purposes of this section where borrowed money that has b... | [
-0.05047802999615669,
0.039327457547187805,
-0.010728944092988968,
-0.051684316247701645,
-0.05379702150821686,
0.042636677622795105,
0.07468658685684204,
0.028104551136493683,
0.013528124429285526,
-0.025531740859150887,
0.08063910156488419,
0.0017251252429559827,
0.04439692199230194,
0.0... | 423 |
in this section branch advanceof an authorized foreign bank means an amount allocated or provided by or on behalf of the bank to or for the benefit of its Canadian banking business under terms that were documented before the amount was so allocated or provided to the same extent as and in a form similar to the form in ... | [
0.02078803814947605,
0.017349468544125557,
0.018207967281341553,
-0.058596719056367874,
-0.06860029697418213,
-0.0003539308672770858,
0.06702952086925507,
0.05494111776351929,
0.008733159862458706,
-0.021192898973822594,
0.009790457785129547,
0.0022940991912037134,
0.005094184540212154,
-0... | 424 |
Canada as modified by any specifications applicable to the bank made by the Superintendent of Financial Institutions under subsection of theBank this definition referred to as in which case it means the statements subject to such modifications as are required to make them comply with modified GAAP financiers de calcula... | [
-0.01894073188304901,
-0.0012157511664554477,
0.023507308214902878,
-0.06972474604845047,
-0.0684688612818718,
0.00039375043706968427,
0.05753191187977791,
0.0025670297909528017,
0.04428081586956978,
0.008636558428406715,
0.0206915233284235,
-0.010794407688081264,
-0.02177322469651699,
-0.... | 425 |
each calculation period of the bank for the year the total amount at the end of the period of its liabilities to other persons and partnerships and branch advances is or more of the amount of its assets at that time an amount not exceeding the amount of liabilities to other persons and partnerships at that time is less... | [
0.007597259245812893,
0.022083967924118042,
0.005565892439335585,
-0.056943152099847794,
-0.06833009421825409,
-0.013123434036970139,
0.058702584356069565,
0.10146118700504303,
0.08156204223632812,
0.01245784293860197,
0.03841455280780792,
-0.028723733499646187,
0.018319077789783478,
-0.00... | 426 |
which they are required to be treated for the purposes of the branch financial statements shall be used to determine amounts in subsection and amounts in subsection of an authorized foreign assets liabilities to other persons and partnerships and branch advances Marginal interest the purposes of the description of IBA ... | [
-0.015665477141737938,
0.011205177754163742,
-0.0480164997279644,
-0.041627008467912674,
-0.06258971989154816,
-0.033600062131881714,
0.029063109308481216,
0.07755231857299805,
0.08766409009695053,
0.029490308836102486,
-0.011471891775727272,
-0.051149897277355194,
0.006350169889628887,
0.... | 427 |
lender and the borrower having regard to all the circumstances including the nature of the Canadian banking business the use of the advanced funds in the business and normal risk management practices for banks were instead terms that would be agreed to by the bank and the borrower Marginal currency debt interpretation ... | [
-0.016481226310133934,
0.013735421933233738,
-0.03253208100795746,
-0.019574807956814766,
-0.06675345450639725,
-0.06970419734716415,
0.08148220926523209,
0.06769798696041107,
0.008527562022209167,
0.011684726923704147,
0.0029644928872585297,
-0.04750482738018036,
0.024884367361664772,
-0.... | 428 |
by the taxpayer primarily to reduce the risk with respect to payments of principal or interest in respect of the debt of fluctuations in the value of the weak and is identified by the taxpayer as a hedge in respect of the debt in a designation in prescribed form filed with the Minister on or before the 30th day after t... | [
-0.014309371821582317,
0.0656355768442154,
-0.03055815026164055,
-0.020226938650012016,
-0.022356215864419937,
-0.04588492587208748,
0.08048747479915619,
0.10587982088327408,
0.03594568744301796,
-0.018355462700128555,
0.04104416072368622,
-0.04093744978308678,
0.025985680520534515,
0.0063... | 429 |
the other than the weak currency that are used for the purpose of earning income from a business or property and that are not used to acquire funds in a currency other than the final currency borrowed money or the acquired property is used directly or indirectly to settle an obligation that is denominated in a currency... | [
0.003014654852449894,
0.04083215445280075,
-0.0719616487622261,
-0.03776988387107849,
-0.006983931176364422,
-0.07535015046596527,
0.049163855612277985,
0.0838463306427002,
0.012929738499224186,
-0.04512471705675125,
0.0071854074485599995,
-0.10509248822927475,
0.06412564218044281,
0.01557... | 430 |
a series of transactions that includes the incurring or assumption of the particular exceeds and of the following applies namely the rate at which interest is payable at the particular time in the weak currency in respect of the particular debt is determined under a formula based on the value from time to time of a ref... | [
-0.04996798560023308,
0.04708132892847061,
-0.0879916399717331,
-0.04926811903715134,
0.017728587612509727,
-0.06355121731758118,
0.024175243452191353,
0.11673227697610855,
0.020162485539913177,
0.009294779039919376,
0.04537372663617134,
-0.0667755976319313,
0.05192577838897705,
0.03053955... | 431 |
at the particular time in the weak currency in respect of the particular debt exceeds by more than two percentage points the rate at which interest would have been payable at the particular time in the final currency if at the commitment time the taxpayer had instead incurred or assumed an equivalent amount of debt in ... | [
-0.039731673896312714,
0.01758633740246296,
-0.029175421223044395,
-0.05822916701436043,
0.012348316609859467,
-0.08885268121957779,
0.028707636520266533,
0.11081903427839279,
0.0055842227302491665,
0.006138530559837818,
0.049722954630851746,
-0.05750603601336479,
0.041103776544332504,
0.0... | 432 |
incurred or assumed an equivalent amount of debt the principal and interest in respect of which were denominated in the final currency on the same terms as the particular debt the rate of interest but including the structure of the interest calculation such as whether the rate is fixed or have accrued on the equivalent... | [
-0.027560295537114143,
0.043127529323101044,
-0.022197483107447624,
-0.05254162847995758,
0.006264763418585062,
-0.06331458687782288,
0.0702468603849411,
0.07030273973941803,
0.0443047434091568,
0.03852878510951996,
0.06736285984516144,
-0.09968642145395279,
0.03280622512102127,
0.03589168... | 433 |
respect of a debt of the taxpayer that is at any time a weak currency debt the amount paid or payable in the weak currency for a taxation year on account of interest on the debt or paid in the weak currency in the year on account of the principal shall be decreased by the amount of any foreign exchange gain or increase... | [
-0.029423469677567482,
0.0422673262655735,
-0.04086805507540703,
-0.06531974673271179,
-0.01724969781935215,
-0.0895402729511261,
0.03790883347392082,
0.10570823401212692,
0.011879894882440567,
0.006675759796053171,
0.033780548721551895,
-0.07976236939430237,
0.03520809859037399,
0.0452767... | 434 |
year from an insurance business carried on by it in Canada in the transition year the absolute value of the negative amount if any of the reserve transition amount in respect of that insurance business Marginal year income inclusion reversal an amount has been included under subsection 12 in computing an income for its... | [
-0.06243625655770302,
0.05588245391845703,
0.035888999700546265,
-0.05526067689061165,
-0.0083585474640131,
0.04680280387401581,
0.08734498918056488,
0.02515903115272522,
-0.0020793925505131483,
0.014274449087679386,
0.05319282039999962,
-0.024983033537864685,
0.031113753095269203,
-0.0268... | 435 |
this Part for the year computing the income for the year and for such of the 3 immediately preceding taxation years as the taxpayer had paragraphs and do not apply to the amount or to the part of the amount specified in the election that but for an election under this subsection in respect thereof would be deductible i... | [
-0.04304015636444092,
0.049973879009485245,
0.11271558701992035,
-0.019201448187232018,
0.014700379222631454,
0.004961830098181963,
0.021317699924111366,
-0.027597831562161446,
-0.04321039468050003,
0.05388408899307251,
0.02799038775265217,
-0.09229261428117752,
-0.005983131937682629,
-0.0... | 436 |
taxpayer so elects under this subsection in the return of income for the year computing the income for the year and for such of the three immediately preceding taxation years as the taxpayer had paragraphs and do not apply to the amount or to the part of the amount specified in the election that but for that election w... | [
-0.02932608127593994,
0.04613229259848595,
0.07787737250328064,
-0.0019988911226391792,
0.029000673443078995,
-0.005548499524593353,
0.040554698556661606,
-0.014364482834935188,
-0.03882139176130295,
0.05602573603391647,
0.04546881467103958,
-0.1139020249247551,
0.0010771260131150484,
0.00... | 437 |
an amount payable for depreciable property acquired by the taxpayer or by virtue of subsection required to include an amount in respect of the construction of a depreciable property in computing the capital cost to the taxpayer of the depreciable property and each taxation year if any after that preceding taxation year... | [
-0.08616933226585388,
0.08354778587818146,
0.0617208331823349,
-0.012363587506115437,
0.029020071029663086,
0.01934141106903553,
-0.004983142018318176,
-0.001213117502629757,
-0.0188535675406456,
0.047574445605278015,
0.05250035226345062,
-0.05194104462862015,
0.06643518060445786,
-0.03004... | 438 |
by the taxpayer and the amount or part of the amount as the case may be shall be added to the capital cost to the taxpayer of the depreciable property Marginal for exploration etc computing the income of a taxpayer for a particular taxation year where the taxpayer any preceding taxation year made an election under subs... | [
-0.030925467610359192,
0.0851416140794754,
0.07370060682296753,
-0.03145270049571991,
0.005870731547474861,
-0.011152938939630985,
-0.0017885236302390695,
0.003661489114165306,
-0.03615284711122513,
0.06967765837907791,
0.055282436311244965,
-0.08612032979726791,
0.03008873574435711,
-0.01... | 439 |
tax under this for the particular year in respect of the borrowed money used for the exploration development or acquisition of property and amount or part of the amount as the case may be is deemed to be Canadian exploration and development expenses Canadian exploration expenses Canadian development expenses Canadian o... | [
-0.02020866423845291,
0.042412009090185165,
0.06288881599903107,
-0.04176013544201851,
-0.04625407233834267,
0.024515222758054733,
0.0739748626947403,
-0.021365217864513397,
-0.05686785280704498,
0.02924155630171299,
0.012170114554464817,
-0.08352416753768921,
-0.03514690324664116,
-0.0003... | 440 |
the lending of money and that are still outstanding to a purchaser who proposes to continue the business which the vendor has been carrying on if the vendor and the purchaser have executed jointly an election in prescribed form to have this section apply the following rules are may be deducted in computing the income f... | [
-0.06592757999897003,
0.10810491442680359,
0.00756315141916275,
-0.11077368259429932,
-0.08075518906116486,
0.030385486781597137,
0.008084247820079327,
0.02686212584376335,
-0.047391604632139206,
-0.003722195513546467,
0.06433822214603424,
-0.05471432954072952,
0.049527741968631744,
-0.032... | 441 |
for the purpose of paragraph to have been so deducted by the purchaser Marginal by vendor and purchaser election executed for the purposes of subsection shall contain a statement by the vendor and the purchaser jointly as to the consideration paid for the debts sold by the vendor to the purchaser and that statement sha... | [
-0.047692395746707916,
0.0916411429643631,
0.03431669622659683,
-0.046628449112176895,
-0.050349343568086624,
0.08641006797552109,
0.055886805057525635,
0.012772461399435997,
-0.026632262393832207,
0.00931620504707098,
0.08875059336423874,
-0.03237492963671684,
0.03643594682216644,
-0.0572... | 442 |
computed in accordance with the method authorized by subsection or paragraph 2016 c 12 s Marginal carried on by spouse or partner or controlled corporation at any time an individual ceases to carry on a business and the spouse or partner or a corporation controlled directly or indirectly in any manner whatever by the i... | [
-0.031148167327046394,
0.09381097555160522,
0.04994247853755951,
-0.023453030735254288,
-0.046873196959495544,
0.07082100212574005,
0.039797451347112656,
0.0330919586122036,
0.008064675144851208,
0.05044552683830261,
0.10541614145040512,
-0.01047841738909483,
0.03694642707705498,
0.0272320... | 443 |
any regulations made for the purpose of paragraph capital cost to the person of the property is deemed to be the amount that was the capital cost to the individual of the property and excess is deemed to have been allowed to the person in respect of the property under regulations made for the purposes of paragraph in c... | [
0.02915368229150772,
0.06715941429138184,
0.06761712580919266,
-0.06952957808971405,
-0.035851847380399704,
0.06629214435815811,
0.010823857970535755,
0.0040136720053851604,
-0.00009708336438052356,
0.04592852666974068,
0.040065452456474304,
0.007936149835586548,
0.012358824722468853,
-0.0... | 444 |
of a business of an individual for the purpose of computing the income for the fiscal period section 13 is to be read without reference to its subsection Marginal inclusions in income shall be included in computing the income of a bank for its first taxation year that commences after June 17 1987 and ends after 1987 th... | [
-0.050263796001672745,
0.02281346544623375,
-0.01811416633427143,
-0.04679566249251366,
-0.043158311396837234,
0.018181556835770607,
0.05563206970691681,
0.06696753948926926,
-0.04902006313204765,
-0.02486906759440899,
0.009561237879097462,
-0.04685280844569206,
-0.0035685203038156033,
-0.... | 445 |
year and amount if any of the tax allowable appropriations account of the bank as determined or as would be determined if such a determination were required under the rules at the end of its immediately preceding taxation year Marginal deductions from income computing the income for a taxation year of a bank there may ... | [
0.0255977101624012,
0.015625013038516045,
-0.021753348410129547,
-0.04630589857697487,
-0.05536147207021713,
-0.030030880123376846,
0.03704177588224411,
0.023834848776459694,
-0.05464515835046768,
-0.014244343154132366,
-0.018409067764878273,
-0.022154778242111206,
0.004060838837176561,
0.... | 446 |
income for any preceding taxation year part of the amount if any by which amount of the special provision for losses on claims as determined or as would be determined if such a determination were required under the rules that was deductible by the bank under this subsection in computing its income for its last taxation... | [
-0.032398197799921036,
0.04343625530600548,
0.01193894911557436,
-0.04103504493832588,
-0.026217537000775337,
-0.030929621309041977,
0.04857157915830612,
0.05048161372542381,
-0.06073424592614174,
-0.012681311927735806,
0.002698297845199704,
-0.05422155559062958,
0.011738196015357971,
0.01... | 447 |
any preceding taxation year and part of the total of the amounts calculated in respect of the bank for the purposes of the rules or that would be calculated for the purposes of those rules if such a calculation were required under Procedure 8 of the Procedures for the Determination of the Provision for Loan Losses as s... | [
-0.03388920798897743,
0.06341708451509476,
0.014854395762085915,
-0.04723643511533737,
-0.03793606162071228,
-0.001085236668586731,
0.017207995057106018,
0.07222620397806168,
-0.05756020545959473,
0.01235229056328535,
0.020097889006137848,
-0.030327487736940384,
0.02254624478518963,
-0.020... | 448 |
4 be deemed to have been deducted by the bank under paragraph in computing its income for the year for which it was so and amount that was recorded by the bank as a recovery of a realized loss or a of an asset that was included by the bank in the calculation of an amount deductible under the rules or would have been in... | [
-0.02342662401497364,
0.01665796898305416,
0.047135405242443085,
-0.028577638790011406,
-0.034833092242479324,
0.00868139136582613,
0.04349888488650322,
0.05341555178165436,
-0.06302855908870697,
0.006807765923440456,
-0.014040663838386536,
-0.06130984053015709,
-0.02311687171459198,
-0.04... | 449 |
the corporation as agent of Her Majesty or from a property of Her Majesty administered by the corporation were an income or loss of the corporation from the business or the property as the case may and property obligation or debt of any kind whatever held administered entered into or incurred by the corporation as agen... | [
0.008422707207500935,
0.02111171931028366,
0.04655671864748001,
-0.0012756051728501916,
-0.04725761339068413,
0.04787101969122887,
0.06631570309400558,
0.010509654879570007,
-0.03660392388701439,
0.008884076960384846,
0.03258805721998215,
-0.09626536816358566,
0.019172795116901398,
-0.0204... | 450 |
any particular time a taxpayer that owns one emissions allowance or two or more identical emissions allowances the purposes of this subsection two or more emissions allowances will be considered identical if they could be used to settle the same emissions acquires one or more other emissions allowances this subsection ... | [
-0.04635978117585182,
0.018577277660369873,
0.05435718595981598,
-0.020829757675528526,
-0.015849346294999123,
-0.008387930691242218,
0.054876625537872314,
0.014318221248686314,
0.0030477733816951513,
0.0196857713162899,
0.03167830407619476,
-0.10206838697195053,
0.06290487200021744,
0.020... | 451 |
particular emissions obligation in the year or by the taxpayer at the end of the taxation year that can be used to satisfy the particular emissions obligation in respect of the D where Marginal inclusion in following year shall be included in computing the income of a taxpayer for a taxation year as income from a busin... | [
-0.0006431888323277235,
0.07847534865140915,
0.09251517057418823,
-0.02711244858801365,
0.028962379321455956,
0.06051779165863991,
0.08357704430818558,
0.024529755115509033,
0.006235690787434578,
0.04663657397031784,
0.0373862199485302,
-0.10701112449169159,
0.01636529713869095,
0.04671242... | 452 |
is subject to a subsequent application of this subsection and subsection deemed to be that lower amount Marginal or fishing business the purpose of computing the income of a taxpayer for a taxation year from a farming or fishing business the income from the business for that year may if the taxpayer so elects be comput... | [
-0.06778822839260101,
0.04150450602173805,
-0.029900919646024704,
-0.08836351335048676,
-0.05551566556096077,
-0.005834585055708885,
0.05059250071644783,
0.004043865017592907,
-0.05714042857289314,
-0.01305437833070755,
0.07443149387836456,
-0.1014881581068039,
-0.00598138989880681,
0.0118... | 453 |
the year of inventory owned by the taxpayer in connection with the business at that time exceeds amount determined under paragraph for the year respect to a farming business the amount if any that is the lesser of loss from the business for the year computed without reference to this paragraph and to paragraph and valu... | [
-0.06679955124855042,
0.12144704163074493,
0.06356416642665863,
-0.0627647340297699,
-0.042649880051612854,
0.04538143798708916,
0.016581295058131218,
0.00928201712667942,
-0.02920166775584221,
0.02243909053504467,
0.10721661895513535,
-0.06609619408845901,
0.02100973390042782,
-0.05713861... | 454 |
cash method and any other case were in payment of or on account of an amount that would be deductible in computing the income from the business for a preceding taxation year the year or the following taxation year if that income were not computed in accordance with the cash method amounts other than amounts described i... | [
-0.08990561962127686,
0.0558101087808609,
0.030356289818882942,
-0.11314671486616135,
-0.03800588101148605,
-0.00964558869600296,
0.06632384657859802,
-0.0010258296970278025,
-0.05819573998451233,
0.06195268779993057,
0.08773888647556305,
-0.05446644127368927,
0.0061597321182489395,
-0.028... | 455 |
time and in circumstances where paragraph or applies a taxpayer acquires inventory that is owned by the taxpayer in connection with a farming business the income from which is computed in accordance with the cash method for the purposes of this section an amount equal to the cost to the taxpayer of the inventory shall ... | [
-0.043499644845724106,
0.01756284572184086,
0.03584631532430649,
-0.016996465623378754,
-0.02389509417116642,
0.05787893757224083,
0.06448271125555038,
0.020022502169013023,
0.017694713547825813,
0.016362465918064117,
0.11368691921234131,
-0.02920500375330448,
-0.06395119428634644,
0.01223... | 456 |
under theAnimal Pedigree Act shall be valued any time in the taxation year in which it is acquired at such amount as is designated by the taxpayer not exceeding its cash cost to the taxpayer and not less than of its cash cost to the and any time in a subsequent taxation year at such amount as is designated by the taxpa... | [
-0.04841738939285278,
0.03949952870607376,
-0.007237321697175503,
-0.06493934243917465,
-0.0660708025097847,
0.02111686021089554,
0.025551948696374893,
0.04328811913728714,
-0.04932070150971413,
0.020150108262896538,
0.12813512980937958,
-0.08376775681972504,
-0.06603675335645676,
0.062770... | 457 |
her income from the business for that year computed in accordance with the cash method Marginal of Minister a taxpayer has filed a return of income under this Part for a taxation year wherein the income for that year from a farming or fishing business has been computed in accordance with the cash method income from the... | [
-0.05523552745580673,
0.0422014445066452,
0.03629670292139053,
-0.05188450217247009,
-0.07057394832372665,
0.04547503963112831,
0.06847133487462997,
0.0223639328032732,
-0.04535940662026405,
0.06384166330099106,
0.06297427415847778,
-0.053732722997665405,
-0.00591973727568984,
-0.029010063... | 458 |
the year if the amount had been received by the taxpayer in the year shall the extent that the amount was not otherwise included in computing the income for the year or a preceding taxation be included in computing the income from the business the year if the taxpayer was throughout the and the part of the year through... | [
-0.04037178307771683,
0.03738951310515404,
0.062602199614048,
-0.04267922788858414,
-0.003700841683894396,
0.07214245200157166,
0.05744154378771782,
0.00007338214345509186,
-0.02563602663576603,
0.026822127401828766,
0.0948416218161583,
-0.045486368238925934,
-0.010534264147281647,
0.00515... | 459 |
a basic herd of a class of animals and disposes of an animal of that class in the course of carrying on a farming business in a taxation year if the taxpayer so elects in the return of income under this Part for the year the following rules shall be deducted in computing the basic herd of that class at the end of the y... | [
-0.04175533726811409,
0.04696906730532646,
0.046714216470718384,
-0.006065993569791317,
0.012612096033990383,
0.0019837310537695885,
0.03330327942967415,
-0.014964747242629528,
-0.03146951273083687,
0.07084757834672928,
0.08958606421947479,
-0.048606354743242264,
-0.019967887550592422,
0.0... | 460 |
a taxpayer carries on a farming business in a taxation year and the basic herd of any class at the end of the immediately preceding year minus the deduction if any required by paragraph to be made in computing the basic herd of that class at the end of the year exceeds the number of animals of that class owned by the t... | [
-0.04880186915397644,
0.05452067777514458,
0.03234599530696869,
-0.0166582390666008,
-0.0010110836010426283,
0.007105652708560228,
0.031040191650390625,
0.00331696099601686,
-0.05288688838481903,
0.0711151584982872,
0.09347482770681381,
-0.06465179473161697,
-0.029653942212462425,
0.026078... | 461 |
the tax under this Part for that year accepted by the Minister as a consequence of an application made by the taxpayer to be capital properties and not to be minus the numbers if any required by virtue of this section to be deducted in computing the basic herd of that class at the end of taxation years of the taxpayer ... | [
-0.04085927456617355,
-0.0003016230766661465,
0.05971946567296982,
-0.015197687782347202,
-0.05154535174369812,
0.02745719999074936,
-0.04968343302607536,
-0.03480073809623718,
-0.038147490471601486,
0.03058301843702793,
0.04669783264398575,
-0.07591339945793152,
-0.03724321722984314,
0.00... | 462 |
paragraph the animals described in subparagraphs and of that species shall be deemed to be of a single and determining the number of animals of any class on hand at any time an animal shall not be included if it was acquired for a feeder operation and an animal shall be included only if its actual age is not less than ... | [
-0.02511707693338394,
0.019006434828042984,
0.06458780914545059,
-0.022871393710374832,
-0.024492992088198662,
0.014546656981110573,
-0.04038006067276001,
-0.007724890485405922,
-0.06001441553235054,
0.06518147885799408,
0.07903575152158737,
-0.09463619440793991,
-0.001011518994346261,
0.0... | 463 |
some other source of income that is a subordinate source of income for the taxpayer then for the purposes of sections 3 and 111 the loss if any for the year from all farming businesses carried on by the taxpayer is deemed to be the total of lesser of amount by which the total of the losses for the year determined witho... | [
-0.05954695865511894,
0.023759614676237106,
0.04835376888513565,
-0.09084431082010269,
0.020426645874977112,
-0.0019162966636940837,
-0.03419594466686249,
0.0492563359439373,
-0.07252904772758484,
0.013906087726354599,
0.03942589834332466,
-0.06001674383878708,
0.05159304291009903,
-0.0175... | 464 |
amounts each of which is an amount by which the restricted farm loss for the year is required to be reduced because of section 80 Marginal and manufacturing or processing does not apply to a taxpayer for a taxation year if the chief source of income for the year is a combination of farming and manufacturing or processi... | [
-0.01438624132424593,
0.0736333578824997,
-0.006195718888193369,
-0.03828270733356476,
0.010829604230821133,
0.03240944817662239,
0.06334477663040161,
-0.0023116611409932375,
-0.002304743742570281,
0.05485398694872856,
0.06845591217279434,
-0.05533015727996826,
0.030743446201086044,
-0.027... | 465 |
in the period provided for in the insurance contract that are after the end of the taxation year is of number of days in that period and total of all amounts each of which is the amount that would but for this subsection be deductible under paragraph for the year in respect of a commission referred to in paragraph Marg... | [
-0.030416853725910187,
0.03479801490902901,
-0.016979875043034554,
-0.0436355397105217,
0.01699073798954487,
0.08487378060817719,
0.08724381029605865,
0.04817967489361763,
-0.07074196636676788,
-0.005247276742011309,
0.042703721672296524,
-0.07251479476690292,
-0.0018253603484481573,
0.014... | 466 |
was deducted by the taxpayer under subsection for the last taxation year ending before 1991 exceeds amount deductible by the taxpayer under subsection for the first taxation year ending after 1990 and any amount so deducted by the taxpayer for a taxation year shall be deemed for the purposes of subsection to have been ... | [
-0.06877730786800385,
0.021650824695825577,
0.07656724750995636,
-0.1048232689499855,
0.043742842972278595,
0.005911627318710089,
0.006140232551842928,
0.04128442704677582,
-0.06417642533779144,
0.05297110602259636,
0.029721204191446304,
-0.04165569320321083,
0.008538627065718174,
-0.02121... | 467 |
the and at the end of the year all of the obligations of the plan to the employees and former employees have been satisfied and no property of the plan will thereafter be paid to or otherwise be available for the benefit of the taxpayer the amount if any by which total of all amounts each of which is a contribution by ... | [
-0.055236589163541794,
0.10852159559726715,
0.04023614898324013,
-0.09365817904472351,
-0.028980743139982224,
0.07643834501504898,
0.05676049366593361,
0.006528259254992008,
-0.02276817336678505,
0.046849604696035385,
0.03673669695854187,
-0.05425883084535599,
0.01851040869951248,
-0.04795... | 468 |
that by virtue of subparagraph is not required to be included in computing the income of a and payments made in the year out of or under the plan to the heirs or the legal representatives of their employees or former employees exceeds the income of the plan for the year Marginal of employee benefit plan the purposes of... | [
-0.03770150989294052,
0.057930804789066315,
0.0363779291510582,
-0.10915507376194,
-0.0372655987739563,
0.004603248555213213,
0.006151559762656689,
0.04296139255166054,
-0.005194081924855709,
-0.01009322889149189,
0.01841389760375023,
-0.034932103008031845,
0.05299311503767967,
-0.01758137... | 469 |
business that is the professional practice of an accountant dentist lawyer medical doctor veterinarian or chiropractor the following rules the taxpayer so elects in the return of income under this Part for the year and the year begins before March 22 2017 there shall not be included any amount in respect of work in pro... | [
-0.0007495362078770995,
0.0330066978931427,
0.0331677608191967,
-0.11762064695358276,
-0.1623380333185196,
0.04678936302661896,
-0.014051099307835102,
0.012387108989059925,
-0.025740668177604675,
0.055704496800899506,
0.03996245935559273,
-0.019791392609477043,
0.005188534036278725,
-0.017... | 470 |
which is an amount included in the value of A in respect of the business and that is deemed to be a taxable capital gain for the purpose of section 110 6 and total of all amounts deducted under section 110 6 in computing the taxable income for the year Marginal income election individual than a graduated rate begins ca... | [
0.007059241179376841,
0.03044714406132698,
0.025647340342402458,
-0.09123146533966064,
-0.05774587765336037,
0.0736289769411087,
-0.006156297866255045,
0.03634539619088173,
-0.023287732154130936,
0.02245316468179226,
0.058889664709568024,
-0.051999401301145554,
0.006065746769309044,
-0.081... | 471 |
6 in computing the taxable income for the taxation year that includes the end of the particular period Marginal shall be deducted in computing an income for a taxation year from a business the amount if any included under subsection 34 or 34 in computing the income for the preceding taxation year from the business to 2... | [
-0.044728025794029236,
-0.01787475124001503,
0.00421164883300662,
-0.12255419045686722,
-0.052734773606061935,
0.05834018811583519,
0.028238793835043907,
0.022581491619348526,
-0.04893030598759651,
0.007165493909269571,
0.04194744676351547,
-0.01793977990746498,
-0.028314098715782166,
-0.0... | 472 |
year from the business the amount determined by the formula where total of all amounts each of which is an amount included in the value of A in respect of the business that is deemed to be a taxable capital gain for the purpose of section 110 6 and total of all amounts deducted under section 110 6 in computing the taxa... | [
-0.04936119541525841,
0.007371751591563225,
0.0044271270744502544,
-0.08009575307369232,
-0.10785353183746338,
0.09018026292324066,
-0.02320103347301483,
0.0003421607834752649,
-0.01148088276386261,
0.002352513838559389,
0.09840890020132065,
-0.048291709274053574,
0.010487132705748081,
-0.... | 473 |
of the partnership ends in the year and before the eligible fiscal period the amount determined by the formula where the eligible fiscal period of the partnership is the first fiscal period of the partnership that ends in the taxation year the amount determined by the formula B where eligible alignment income of a corp... | [
-0.07288725674152374,
-0.0013575229095295072,
-0.001857186434790492,
-0.05981907248497009,
-0.105564646422863,
0.1308213770389557,
-0.05608086660504341,
0.009010037407279015,
0.04110904783010483,
-0.030165260657668114,
0.07031150907278061,
0.008424097672104836,
-0.032453879714012146,
-0.02... | 474 |
the partnership ends in the taxation year of the corporation this paragraph referred to as the fiscal and the corporation is a member of the partnership at the end of the eligible fiscal period the amount determined by the formula A B C where which a deduction is available under section 112 or 113 or would be included ... | [
-0.11326145380735397,
-0.007065135519951582,
0.008404972963035107,
-0.05016852170228958,
-0.0972663015127182,
0.10472367703914642,
-0.020333729684352875,
-0.005347104277461767,
0.004018615931272507,
-0.032747216522693634,
0.04379518702626228,
-0.04542723670601845,
-0.038513511419296265,
-0... | 475 |
22 2011 means the amount that is the total of the following amounts computed in accordance with subsection eligible alignment income in respect of the partnership and adjusted stub period accrual in respect of the partnership for there is a alignment in respect of the partnership the taxation year during which ends the... | [
-0.017295880243182182,
-0.003968778066337109,
-0.02296862006187439,
-0.041606657207012177,
-0.11448777467012405,
0.10556353628635406,
0.009432589635252953,
0.06269966810941696,
0.0043121203780174255,
-0.03655475750565529,
0.07703441381454468,
0.015362249687314034,
-0.02895791456103325,
-0.... | 476 |
which the corporation has qualifying transitional income ends in 2011 and the particular year ends in and the first taxation year for which the corporation has qualifying transitional income ends in 2012 and the particular year ends in and and the first taxation year for which the corporation has qualifying transitiona... | [
-0.05877654626965523,
-0.036542121320962906,
0.030363328754901886,
-0.04631629213690758,
-0.07406829297542572,
0.10293988883495331,
-0.005107658915221691,
0.020691314712166786,
-0.016496462747454643,
-0.03613639250397682,
0.07024906575679779,
-0.0674627423286438,
-0.01715683564543724,
-0.0... | 477 |
that begins in the taxation year and ends after the taxation year but on or before the date for the taxation year and the corporation has a significant interest in the partnership at the end of the particular period the corporation may include in computing its income for the taxation year the lesser of amount if any de... | [
-0.04817017540335655,
0.003508433699607849,
0.04335890710353851,
-0.06901402026414871,
-0.0594337061047554,
0.04232253506779671,
0.01403449010103941,
0.04045889526605606,
-0.0470648892223835,
0.030988771468400955,
0.06006315350532532,
-0.041208717972040176,
0.013596215285360813,
-0.0040726... | 478 |
under subsection in respect of a partnership for the year is deemed to be income and taxable capital gains from the disposition of property having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for all fiscal periods... | [
-0.04758531227707863,
0.04068256914615631,
0.017741534858942032,
-0.06232763081789017,
-0.03379834443330765,
0.10750629752874374,
-0.0028466496150940657,
0.010457048192620277,
-0.012803253717720509,
0.0016015951987355947,
0.051970768719911575,
-0.07346148043870926,
0.030426127836108208,
0.... | 479 |
year is deemed to have the same character and to be in the same proportions as the qualifying transitional income in respect of the partnership for the year and amount a portion of which is included in income under paragraph or is deemed to be a taxable capital gain under paragraph in respect of a partnership for the y... | [
-0.06789650768041611,
0.02475009672343731,
0.018113909289240837,
-0.022719137370586395,
-0.02247067727148533,
0.05964430794119835,
0.019344501197338104,
-0.014566030353307724,
0.006171820685267448,
-0.005762861110270023,
0.06107213348150253,
-0.11695591360330582,
0.05108558014035225,
0.055... | 480 |
in writing identifying the qualified resource expenses described paragraph of the definitionCanadian exploration expensein subsection 66 determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year paragraph of the definitionCanadian development expensein subsect... | [
-0.04855823144316673,
0.03657517954707146,
0.07350423187017441,
0.023664478212594986,
0.003095530904829502,
0.03830679878592491,
-0.007280710153281689,
-0.008991165086627007,
-0.009299379773437977,
-0.023495430126786232,
0.022511962801218033,
-0.09045042842626572,
-0.03546734154224396,
0.0... | 481 |
the year and ends after the year had ended at the end of the year and each qualified resource expense were deemed under subsection to be incurred by the corporation at the end of the year Marginal additional income bankrupt and do not apply in computing a income for a taxation year in respect of a partnership if the co... | [
-0.03565395623445511,
-0.04145564138889313,
0.021757720038294792,
-0.09460938721895218,
-0.04564344510436058,
0.08349272608757019,
0.0085110729560256,
0.0011040980461984873,
-0.021613383665680885,
-0.007868791930377483,
0.11717729270458221,
-0.013278722763061523,
0.046802349388599396,
0.01... | 482 |
makes a designation in calculating its adjusted stub period accrual in respect of a partnership for a taxation year under any of the description of E or F of paragraph the description of E or F of subparagraph and the description of F or G of subparagraph of the definitionadjusted stub period accrualin subsection the d... | [
-0.09860657900571823,
0.032676517963409424,
0.02147732488811016,
-0.04705221578478813,
-0.08237910270690918,
0.07094372808933258,
-0.0016949623823165894,
0.060042571276426315,
-0.01648898981511593,
-0.019420353695750237,
0.07862597703933716,
-0.12213829159736633,
0.02211810275912285,
0.003... | 483 |
amount claimed under paragraph for the particular year that because of subparagraph has character other than capital is deductible in computing the income of the corporation for the particular year and character of capital is deemed to be an allowable capital loss of the corporation for the particular year from the dis... | [
-0.05828404054045677,
0.022699831053614616,
0.053132470697164536,
-0.05616464093327522,
-0.034373123198747635,
0.04360133036971092,
0.027855897322297096,
0.0326371043920517,
-0.03030788153409958,
0.016457395628094673,
0.0469011515378952,
-0.09398914873600006,
0.03512716665863991,
0.0161384... | 484 |
member of the partnership continuously since before March 22 2011 to the end of the year the case of a corporation that is a member of a partnership in respect of which there is no alignment the corporation is a member of the partnership the end of the fiscal period that begins before March 22 2011 and ends in the year... | [
-0.04805631935596466,
-0.01710614375770092,
0.03555234521627426,
-0.06931395828723907,
-0.09102919697761536,
0.12240194529294968,
0.0009399515110999346,
-0.04164216294884682,
0.0022272709757089615,
-0.05031663551926613,
0.0953374058008194,
0.041362080723047256,
-0.03337758034467697,
-0.028... | 485 |
is dissolved or wound up than in circumstances to which subsection Marginal partner corporation that cannot claim an amount under subsection for a taxation year in respect of a partnership solely because it has disposed of its interest in the partnership is deemed for the purposes of paragraph to be a member of a partn... | [
-0.08872003853321075,
0.0038392667192965746,
0.08111779391765594,
-0.06171555817127228,
-0.04408455267548561,
0.06996886432170868,
0.012469824403524399,
0.0358344130218029,
0.007858074270188808,
0.013019031845033169,
0.08182772248983383,
-0.00872613862156868,
0.020701324567198753,
-0.00389... | 486 |
which the corporation may claim an amount under subsection in respect of a partnership if the particular year is the first taxation year is after the taxation year in which the corporation has or would have if the partnership had income an adjusted stub period accrual that is included in the qualifying transitional inc... | [
-0.11475715786218643,
-0.013993420638144016,
0.05400025099515915,
-0.05809938535094261,
-0.06245162710547447,
0.06434094160795212,
0.019124099984765053,
0.009813720360398293,
0.023418007418513298,
-0.02344534918665886,
0.09362825006246567,
-0.10222194343805313,
0.043796759098768234,
0.0037... | 487 |
for the purposes of that subsection Marginal 34 definitions in this subsection and in subsection 34 apply in this section actual stub period accrual of a corporation in respect of a qualifying partnership for a taxation year means the positive or negative amount determined by the formula E where base year of a corporat... | [
-0.0874471664428711,
0.02869715914130211,
0.05825173482298851,
-0.0525507815182209,
-0.08829379826784134,
0.07707569748163223,
-0.02619866468012333,
0.05387182906270027,
-0.02457614615559578,
-0.02653481997549534,
0.12948279082775116,
-0.10343235731124878,
0.031073935329914093,
-0.03689583... | 488 |
fiscal period of which began in a preceding taxation year and ends in the particular taxation and respect of which the corporation was required to calculate an adjusted stub period accrual for the preceding taxation year de personnes Marginal of subsection applies to a corporation for a taxation year if corporation has... | [
-0.04744981601834297,
0.0020901670213788748,
0.04941916465759277,
-0.06779459118843079,
-0.07131444662809372,
0.058787062764167786,
0.015930013731122017,
0.04909786581993103,
-0.05577034503221512,
0.019760366529226303,
0.10058874636888504,
-0.0917353555560112,
-0.001284605823457241,
-0.072... | 489 |
the individual as a result of the efforts as a prospector either alone or with others or received in a taxation year a person who has either under an arrangement with a prospector made before the prospecting exploration or development work or as an employer of a prospector advanced money for or paid part or all of the ... | [
-0.06512818485498428,
0.051568858325481415,
0.015118487179279327,
-0.012449308298528194,
-0.013185311108827591,
0.04511711373925209,
0.07872939854860306,
-0.017075512558221817,
-0.038029108196496964,
0.06672453880310059,
0.026618625968694687,
-0.1187928095459938,
0.0021831050980836153,
0.0... | 490 |
may be the case of an individual or partnership than a partnership each member of which is a taxable Canadian an amount in respect of the receipt of the share equal to the lesser of its fair market value at the time of acquisition and its fair market value at the time of disposition or exchange of the share shall be in... | [
-0.04096568375825882,
0.0638081282377243,
-0.020870501175522804,
-0.033558864146471024,
-0.07031654566526413,
0.07997563481330872,
0.026166265830397606,
0.019806765019893646,
0.0037409705109894276,
0.0557388961315155,
0.020990531891584396,
-0.06388850510120392,
0.03932963311672211,
0.01422... | 491 |
properties in the order in which they were acquired Marginal this section mining propertymeans right licence or privilege to prospect explore drill or mine for minerals in a mineral resource in Canada or property or an immovable in Canada than depreciable the principal value of which depends on its mineral resource pro... | [
-0.06439194083213806,
0.05447196960449219,
0.05835640802979469,
0.00553231593221426,
-0.016072189435362816,
0.013291812501847744,
0.04774456471204758,
0.00258261407725513,
-0.06990928202867508,
0.09299104660749435,
0.010311133228242397,
-0.044031478464603424,
0.02872341126203537,
0.0405365... | 492 |
in Canada and directly undertaken on behalf of the taxpayer payments to a corporation resident in Canada to be used for scientific research and experimental development carried on in Canada that is related to a business of the taxpayer but only where the taxpayer is entitled to exploit the results of that scientific re... | [
-0.026444634422659874,
0.038632724434137344,
0.05460793152451515,
-0.013516288250684738,
-0.0024937987327575684,
0.06621864438056946,
0.03454362601041794,
-0.01618184894323349,
0.021041488274931908,
0.09136738628149033,
0.02594841830432415,
-0.02888094261288643,
-0.011678919196128845,
-0.0... | 493 |
taxpayer in conjunction with other scientific research and experimental development activities undertaken or to be undertaken by or on behalf of the taxpayer that relate to a business of the taxpayer and has the technological potential for application to other businesses of a type unrelated to that carried on by the ta... | [
-0.07197602093219757,
0.05706086382269859,
0.011643958278000355,
-0.09628509730100632,
-0.04805543273687363,
0.07266612350940704,
0.03988691419363022,
0.04389674589037895,
-0.026340428739786148,
0.05642348527908325,
0.040926478803157806,
-0.05456920340657234,
0.01864304207265377,
-0.018684... | 494 |
of the expenditure that at the date for the year the taxpayer has received is entitled to receive or can reasonably be expected to receive total of all amounts each of which is the benefit amount the meaning assigned by subsection for the year or for a preceding taxation year in respect of the taxpayer in respect of a ... | [
-0.0439898855984211,
0.03726654872298241,
0.043851111084222794,
-0.05849054083228111,
-0.0014447044814005494,
0.006077426020056009,
0.06569140404462814,
0.04099929705262184,
-0.07530783116817474,
0.07855729758739471,
0.021869245916604996,
-0.0994521901011467,
0.029303882271051407,
0.036048... | 495 |
each of which is the lesser of amount deducted under section 61 3 in computing the income for a preceding taxation year and amount if any by which the amount that was deductible under this subsection in computing the income for that preceding year exceeds the amount claimed under this subsection in computing the income... | [
-0.0723421573638916,
0.038614410907030106,
0.0651472881436348,
-0.07215223461389542,
0.03747640550136566,
0.0381183922290802,
0.04382413625717163,
0.011300208047032356,
-0.02048652246594429,
0.06378202140331268,
0.031599484384059906,
-0.059268124401569366,
0.018547434359788895,
-0.01223660... | 496 |
related to a business of the taxpayer at that time Marginal time of capital expenditure the purposes of paragraph an expenditure made by a taxpayer in respect of property shall be deemed not to have been made before the property is considered to have become available for use by the taxpayer Marginal in the exclusive ec... | [
0.0007470283308066428,
0.011438819579780102,
0.03833681344985962,
-0.06539517641067505,
0.021177347749471664,
0.04317749664187431,
0.06154081970453262,
0.026619838550686836,
-0.0324365571141243,
0.04873410984873772,
0.023583265021443367,
-0.025520220398902893,
-0.023393450304865837,
-0.008... | 497 |
taxpayer Marginal or wages outside Canada limit determined amount of a expenditure for a taxation year determined under this subsection is the lesser of amount that is the total of all expenditures each of which is an expenditure made by the taxpayer in the taxation year and after February 25 2008 in respect of an expe... | [
-0.023665647953748703,
0.026277443394064903,
0.03902668505907059,
-0.011854926124215126,
0.0369650274515152,
0.03192576766014099,
0.05371943861246109,
0.04830864444375038,
-0.014949734322726727,
0.10135103017091751,
0.029210302978754044,
-0.04968976601958275,
-0.03475203365087509,
0.026789... | 498 |
and that related to a business of the taxpayer Marginal outside Canada computing the income of a taxpayer for a taxation year from a business of the taxpayer there may be deducted expenditures of a current nature made by the taxpayer in the year scientific research and experimental development carried on outside Canada... | [
-0.059373196214437485,
-0.00796644389629364,
0.040238067507743835,
-0.01838255487382412,
0.030411479994654655,
0.0006843673763796687,
-0.026372553780674934,
0.028357017785310745,
-0.02464296855032444,
0.12236277759075165,
-0.007003742270171642,
-0.06464987248182297,
-0.05491892248392105,
-... | 499 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.