A-19.
(i)if, immediately before assuming those duties, the person resided outside Canada,(ii)if that country grants a similar privilege to an officer or servant of Canada of the same class,(iii)if the person was not, at any time in the period, engaged in a business or performing the duties of an office or employment in Canada other than the person’s position with that government, and(iv)if the person was not during the period a Canadian citizen;
(i)if the country of which the person described in paragraph 149(1)(a) is an officer or servant grants a similar privilege to members of the family residing with and servants employed by an officer or servant of Canada of the same class,(ii)in the case of a member of the family, if that member was not at any time lawfully admitted to Canada for permanent residence, or at any time in the period engaged in a business or performing the duties of an office or employment in Canada,(iii)in the case of a servant, if, immediately before assuming his or her duties as a servant of a person described in paragraph 149(1)(a), the servant resided outside Canada and, since first assuming those duties in Canada, has not at any time engaged in a business in Canada or been employed in Canada other than by a person described in that paragraph, and(iv)if the member of the family or servant was not during the period a Canadian citizen;
(i)one or more persons each of which is Her Majesty in right of Canada or a province or a person to which paragraph (d) or (d.2) applies for the period, or(ii)one or more municipalities in Canada in combination with one or more persons each of which is Her Majesty in right of Canada or a province or a person to which paragraph 149(1)(d) or 149(1)(d.2) applies for the period;
(i)if a qualifying owner is a municipality in Canada, or a municipal or public body performing a function of government in Canada, the geographical boundaries of each such qualifying owner,(ii)if paragraph (d.5) applies to a qualifying owner, the geographical boundaries of the municipality, or municipal or public body, referred to in that paragraph in its application to each such qualifying owner, and(iii)if this paragraph applies to a qualifying owner, the geographical boundaries of the municipality, or municipal or public body, referred to in subparagraph (i) or paragraph (d.5), as the case may be, in their respective applications to each such qualifying owner;
(i)did not carry on any business, and(ii)expended amounts in Canada each of which is(A)an expenditure on scientific research and experimental development (within the meaning that would be assigned by paragraph 37(8)(a) if subsection 37(8) were read without reference to paragraph 37(8)(d)) directly undertaken by or on behalf of the corporation, or(B)a payment to an association, university, college or research institute or other similar institution, described in clause 37(1)(a)(ii)(A) or 37(1)(a)(ii)(B) to be used for scientific research and experimental development, and
(A)an expenditure on scientific research and experimental development (within the meaning that would be assigned by paragraph 37(8)(a) if subsection 37(8) were read without reference to paragraph 37(8)(d)) directly undertaken by or on behalf of the corporation, or(B)a payment to an association, university, college or research institute or other similar institution, described in clause 37(1)(a)(ii)(A) or 37(1)(a)(ii)(B) to be used for scientific research and experimental development, and
(i)incorporated and operated throughout the period either(A)solely for the administration of a registered pension plan, or(B)for the administration of a registered pension plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement, where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the registered pension plan, and(ii)accepted by the Minister as a funding medium for the purpose of the registration of the pension plan;
(A)solely for the administration of a registered pension plan, or(B)for the administration of a registered pension plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement, where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the registered pension plan, and
(i)incorporated before November 17, 1978 solely in connection with, or for the administration of, a registered pension plan,(ii)that has at all times since the later of November 16, 1978 and the date on which it was incorporated(A)limited its activities to(I)acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the corporation, another corporation described by this subparagraph and subparagraph (iv) or a registered pension plan, and(II)investing its funds in a partnership that limits its activities to acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the partnership,(B)made no investments other than in real property or an interest in real property — or immovables or a real right in immovables — or investments that a pension plan is permitted to make under thePension Benefits Standards Act, 1985or a similar law of a province, and(C)borrowed money solely for the purpose of earning income from real property or an interest in real property or from immovables or a real right in immovables,(ii.1)that throughout the period(A)limited its activities to(I)acquiring Canadian resource properties by purchase or by incurring Canadian exploration expense or Canadian development expense, or(II)holding, exploring, developing, maintaining, improving, managing, operating or disposing of its Canadian resource properties,(B)made no investments other than in(I)Canadian resource properties,(II)property to be used in connection with Canadian resource properties described in clause 149(1)(o.2)(ii.1)(A),(III)loans secured by Canadian resource properties for the purpose of carrying out any activity described in clause 149(1)(o.2)(ii.1)(A) with respect to Canadian resource properties, or(IV)investments that a pension fund or plan is permitted to make under thePension Benefits Standards Act, 1985or a similar law of a province, and(C)borrowed money solely for the purpose of earning income from Canadian resource properties, or(iii)that made no investments other than investments that a pension fund or plan was permitted to make under thePension Benefits Standards Act, 1985or a similar law of a province, and(A)the assets of which were at least 98% cash and investments,(B)that had not accepted deposits or issued bonds, notes, debentures or similar obligations, and(C)that had derived at least 98% of its income for the period that is a taxation year of the corporation from, or from the disposition of, investments
(A)limited its activities to(I)acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the corporation, another corporation described by this subparagraph and subparagraph (iv) or a registered pension plan, and(II)investing its funds in a partnership that limits its activities to acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the partnership,(B)made no investments other than in real property or an interest in real property — or immovables or a real right in immovables — or investments that a pension plan is permitted to make under thePension Benefits Standards Act, 1985or a similar law of a province, and(C)borrowed money solely for the purpose of earning income from real property or an interest in real property or from immovables or a real right in immovables,
(I)acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the corporation, another corporation described by this subparagraph and subparagraph (iv) or a registered pension plan, and(II)investing its funds in a partnership that limits its activities to acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the partnership,
(A)limited its activities to(I)acquiring Canadian resource properties by purchase or by incurring Canadian exploration expense or Canadian development expense, or(II)holding, exploring, developing, maintaining, improving, managing, operating or disposing of its Canadian resource properties,(B)made no investments other than in(I)Canadian resource properties,(II)property to be used in connection with Canadian resource properties described in clause 149(1)(o.2)(ii.1)(A),(III)loans secured by Canadian resource properties for the purpose of carrying out any activity described in clause 149(1)(o.2)(ii.1)(A) with respect to Canadian resource properties, or(IV)investments that a pension fund or plan is permitted to make under thePension Benefits Standards Act, 1985or a similar law of a province, and(C)borrowed money solely for the purpose of earning income from Canadian resource properties, or
(I)acquiring Canadian resource properties by purchase or by incurring Canadian exploration expense or Canadian development expense, or(II)holding, exploring, developing, maintaining, improving, managing, operating or disposing of its Canadian resource properties,
(I)Canadian resource properties,(II)property to be used in connection with Canadian resource properties described in clause 149(1)(o.2)(ii.1)(A),(III)loans secured by Canadian resource properties for the purpose of carrying out any activity described in clause 149(1)(o.2)(ii.1)(A) with respect to Canadian resource properties, or(IV)investments that a pension fund or plan is permitted to make under thePension Benefits Standards Act, 1985or a similar law of a province, and
(A)the assets of which were at least 98% cash and investments,(B)that had not accepted deposits or issued bonds, notes, debentures or similar obligations, and(C)that had derived at least 98% of its income for the period that is a taxation year of the corporation from, or from the disposition of, investments
(iv)all of the shares, and rights to acquire shares, of the capital stock of the corporation are owned by(A)one or more registered pension plans,(B)one or more trusts all the beneficiaries of which are registered pension plans,(C)one or more related segregated fund trusts (within the meaning assigned by paragraph 138.1(1)(a)) all the beneficiaries of which are registered pension plans, or(D)one or more prescribed persons, or(v)in the case of a corporation without share capital, all the property of the corporation has been held exclusively for the benefit of one or more registered pension plans,
(A)one or more registered pension plans,(B)one or more trusts all the beneficiaries of which are registered pension plans,(C)one or more related segregated fund trusts (within the meaning assigned by paragraph 138.1(1)(a)) all the beneficiaries of which are registered pension plans, or(D)one or more prescribed persons, or
(i)available at any time after 1980, or(ii)paid after December 11, 1979
(i)that was created because of a requirement imposed by section 56 of theEnvironment Quality Act, R.S.Q., c