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of that payment was to significantly alter the value of the interest of any specified shareholder of the corporation the fair market value of the stock dividend shall except to the extent that it is otherwise included in computing that income under any of paragraphs and to be included in computing the income of that person for the year Marginal of shareholder debt the purpose of subsection the value of the benefit where an obligation issued by a debtor is settled or extinguished at any time shall be deemed to be the forgiven amount at that time in respect of the obligation Marginal amount the purpose of subsection theforgiven amountat any time in respect of an obligation issued by a debtor has the meaning that would be assigned by subsection if obligation were a commercial obligation the meaning assigned by subsection issued by the amount included in computing income than because of paragraph because of the obligation being settled or extinguished were taken into definitionforgiven amountin subsection were read without reference to paragraphs and of the description B in that and 80 were read without reference to paragraphs and of that section Marginal of property or service the extent that | [
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the cost to a person of purchasing a property or service or an amount payable by a person for the purpose of leasing property is taken into account in determining an amount required under this section to be included in computing a income for a taxation year that cost or amount payable as the case may be shall include any tax that was payable by the person in respect of the property or service or that would have been so payable if the person were not exempt from the payment of that tax because of the nature of the person or the use to which the property or service is to be put Marginal subsection the purposes of this subsection and subsection contemplated shareholder of a corporation is person or partnership on whom a benefit is conferred by the corporation in contemplation of the person or partnership becoming a shareholder of the corporation or member of a partnership on whom a benefit is conferred by the corporation in contemplation of the partnership becoming a shareholder of the person or partnership that is is deemed by this paragraph to a member of a particular partnership that is a member of another | [
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] | 201 |
partnership is deemed to be a member of the other benefit conferred by a corporation on an individual is a benefit conferred on a shareholder of the corporation a member of a partnership that is a shareholder of the corporation or a contemplated shareholder of the corporation except to the extent that the amount or value of the benefit is included in computing the income of the individual or any other person if the individual is an individual other than an excluded trust in respect of the corporation who does not deal at length with or is affiliated with the shareholder member of the partnership or contemplated shareholder as the case may and the purposes of paragraph an excluded trust in respect of a corporation is a trust in which no individual than an excluded trust in respect of the who does not deal at length with or is affiliated with a shareholder of the corporation a member of a partnership that is a shareholder of the corporation or a contemplated shareholder of the corporation is beneficially interested 2018 c 27 s Marginal of corporation under foreign laws a corporation this subsection referred to as the governed by the laws | [
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] | 202 |
of a foreign jurisdiction undergoes a division under those laws that results in all or part of its property and liabilities becoming the property and liabilities of one or more other corporations of which is referred to in this subsection as a and as a consequence of the division a shareholder of the original corporation acquires one or more shares to in this subsection as of the capital stock of a new corporation at a particular time the following rules to the extent that any of subparagraphs to and paragraph applies without reference to this to the acquisition of the new shares the case where for each class of shares of the capital stock of the original corporation of which shares are held by the shareholder immediately before the division new shares are received at the particular time by shareholders of that class on a pro rata basis in respect of all the shares to in this subsection as the of that class the particular time the original corporation is deemed to have distributed and the shareholder is deemed to have received as a dividend in kind in respect of the original shares the new shares acquired by the shareholder | [
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] | 203 |
at the particular time and amount of the dividend in kind received by the shareholder in respect of an original share is deemed to be equal to the fair market value immediately after the particular time of the new shares acquired by the shareholder at the particular time in respect of the original share and any case where subparagraph does not apply the original corporation is deemed at the particular time to have conferred a benefit on the shareholder equal to the total fair market value at that time of the new shares acquired by the shareholder as a consequence of the gain or loss of the original corporation from a distribution of the new shares as a consequence of the division is deemed to be and property of the original corporation that becomes at any time to in this paragraph as the property of the new corporation as a consequence of the division is deemed to be of by the original corporation immediately before the disposition time for proceeds of disposition equal to the fair market value and by the new corporation at the disposition time at a cost equal to the amount determined under subparagraph to be the | [
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] | 204 |
original proceeds of disposition Marginal debt a person than a corporation resident in or a partnership than a partnership each member of which is a corporation resident in is shareholder of a particular corporation with a shareholder of a particular corporation or member of a partnership or a beneficiary of a trust that is a shareholder of a particular corporation and the person or partnership has in a taxation year received a loan from or become indebted to than by way of a pertinent loan or the particular corporation any other corporation related to the particular corporation or a partnership of which the particular corporation or a corporation related to the particular corporation is a member the amount of the loan or indebtedness is included in computing the income for the year of the person or partnership Marginal of connected the purposes of subsection a person or partnership is connected with a shareholder of a particular corporation if that person or partnership does not deal at length with or is affiliated with the shareholder unless in the case of a person that person is foreign affiliate of the particular or foreign affiliate of a person resident in Canada with which | [
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] | 205 |
the particular corporation does not deal at length Marginal loan or indebtedness the purposes of subsection and subject to subsection 17 pertinent loan or indebtednessmeans a loan received or an indebtedness incurred at any time by a corporation this subsection referred to as the or by a partnership of which the subject corporation is at that time a member that is an amount owing to a corporation resident in Canada this subsection and subsections and referred to as the or to a qualifying Canadian partnership in respect of the CRIC and in respect of which amount owing all of the following would in the absence of this subsection apply to the amount amount becomes owing after March 28 that time the CRIC is controlled by a corporation that the subject corporation or not deal at length with the subject and the case of an amount owing to the CRIC the CRIC and a corporation that controls the CRIC jointly elect in writing under this subparagraph in respect of the amount owing and file the election with the Minister on or before the date of the CRIC for the taxation year that includes that time or the case of an amount | [
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] | 206 |
owing to the qualifying Canadian partnership all the members of the qualifying Canadian partnership and a corporation that controls the CRIC jointly elect in writing under this subparagraph in respect of the amount owing and file the election with the Minister on or before the date of the CRIC for its taxation year in which ends the fiscal period of the qualifying Canadian partnership that includes that time Marginal elections an election referred to in paragraph was not made on or before the day on or before which the election was required by that paragraph to be made the election is deemed to have been made on that day if the election is made on or before the day that is three years after that day and the penalty in respect of the election is paid by the CRIC when the election is made Marginal for election the purposes of subsection the penalty in respect of an election referred to in that subsection is the amount equal to the product obtained by multiplying by the number of months each of which is a month all or part of which is during the period commencing with the day on or before | [
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] | 207 |
which the election is required by paragraph to be made and ending on the day the election is made Marginal purposes of this subsection subsection section 17 1 and subsection Canadian partnership at any time in respect of a CRIC means a partnership each member of which is at that time the CRIC or another corporation resident in Canada to which the CRIC is at that time and person or partnership that is is deemed by this paragraph to a member of a particular partnership that is a member of another partnership is deemed to be a member of the other partnership Marginal the purposes of subsections and there has been an amalgamation to which subsection applies the new corporation referred to in that subsection is deemed to be the same corporation as and a continuation of each predecessor corporation referred to in that and there has been a to which subsection applies the parent referred to in that subsection is deemed to be the same corporation as and a continuation of the subsidiary referred to in that subsection Marginal arrangement application applies at any time if that time a person or partnership to in this subsection and subsections to | [
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] | 208 |
as theintended has an amount outstanding as or on account of a debt or other obligation to pay an amount this subsection and subsections to referred to as theshareholder to a person or partnership this subsection and subsections to referred to as theimmediate would not in the absence of this subsection and subsection apply to the shareholder that time a funder in respect of a particular funding arrangement an amount outstanding as or on account of a debt or other obligation to pay an amount than a debt or other obligation to pay an amount to which subsection applies or would apply if it were not apertinent loan or indebtedness as defined in subsection to a person or partnership that meets either of the following in respect of the debt or other obligation is limited in whole or in part either immediately or in the future and either absolutely or contingently to a funding arrangement or can reasonably be concluded that all or a portion of the particular funding arrangement was entered into or was permitted to remain outstanding because or a portion of the debt or other obligation was entered into or was permitted to remain outstanding or funder | [
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] | 209 |
anticipated that all or a portion of the debt or other obligation would become owing or remain outstanding or a specified right in respect of a particular property that was granted directly or indirectly by a person or partnership and existence of the specified right is required under the terms and conditions of the particular funding arrangement or can reasonably be concluded that all or a portion of the particular funding arrangement was entered into or was permitted to remain in effect because specified right was granted or funder anticipated that the specified right would be and that time one or more funders is an ultimate funder Marginal arrangement consequences this subsection applies at a particular time then for the purposes of this section and section 80 4 the intended borrower is deemed to receive a loan from each particular ultimate funder at the particular time the amount of which is equal to the amount determined by the formula A where amount outstanding as or on account of the shareholder debt at the particular time and total of all amounts each of which is at the particular time amount outstanding as or on account of a debt or other obligation | [
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] | 210 |
that is owed by a funder than an ultimate to an ultimate funder under a funding arrangement in respect of the shareholder debt or fair market value of a particular property in respect of which an ultimate funder has granted a specified right to a funder than an ultimate under a funding arrangement in respect of the shareholder amount outstanding as or on account of a debt or other obligation that is owed by a funder than an ultimate to the particular ultimate funder under a funding arrangement in respect of the shareholder debt or fair market value of a particular property in respect of which the particular ultimate funder has granted a specified right to a funder than an ultimate under a funding arrangement in respect of the shareholder Marginal arrangement conditions for deemed repayment applies in respect of an intended borrower and a particular ultimate funder at a particular time if to the particular time subsection has applied in respect of a shareholder debt to deem one or more loans to have been received by the intended borrower from the particular ultimate and the particular time amount owing in respect of the shareholder debt is repaid in whole | [
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] | 211 |
or in part amount owing in respect of a debt or other obligation owing to the particular ultimate funder by a funder than an ultimate under a funding arrangement in respect of the shareholder debt is repaid in whole or in part or is a decrease in the fair market value of a property in respect of which a specified right was granted by the particular ultimate funder to a funder than an ultimate under a funding arrangement in respect of the shareholder debt or right described in clause is extinguished Marginal arrangement deemed repayment this subsection applies in respect of an intended borrower and a particular ultimate funder at a particular time intended borrower is deemed for the purposes of this section paragraph section 80 4 and subsection to repay in whole or in part one or more of the deemed loans referred to in paragraph at the particular and total amount of the deemed repayments referred to in paragraph is to be determined by the following A B C where D where amount outstanding as or on account of the shareholder debt immediately after the particular time and total of all amounts each of which is immediately after | [
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] | 212 |
the particular time amount outstanding as or on account of a debt or other obligation that is owed by a funder than an ultimate to an ultimate funder under a funding arrangement in respect of the shareholder debt or fair market value of a particular property in respect of which an ultimate funder has granted a specified right to a funder than an ultimate under a funding arrangement in respect of the shareholder debt amount outstanding as or on account of a debt or other obligation that is owed by a funder than an ultimate to the particular ultimate funder under a funding arrangement in respect of the shareholder debt or fair market value of a particular property in respect of which the particular ultimate funder has granted a specified right to a funder than an ultimate under a funding arrangement in respect of the shareholder debt and Marginal amounts in the absence of section 257 the formula in subsection would result in a negative amount at a particular time intended borrower is deemed for the purposes of this section paragraph section 80 4 and subsection to repay in whole or in part one or more of the loans deemed | [
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] | 213 |
by subsection to have been received by the intended borrower from the particular ultimate funder before the particular and total amount of the deemed repayments referred to in paragraph is equal to the absolute value of that negative amount Marginal arrangement definitions following definitions apply in this subsection and subsections to funder in respect of a funding arrangement means the funding arrangement is described in paragraph of the definitionfunding arrangement the immediate the funding arrangement is described in paragraph of the definitionfunding arrangement the creditor in respect of the debt or other obligation or the grantor of the specified right as the case may and person or partnership that does not deal at length with a person or partnership referred to in paragraph or de funding arrangementmeans shareholder and debt or other obligation or specified right owing by or granted to a funder in respect of a particular funding arrangement if the debt or other obligation or specified right meets the conditions in subparagraph or in respect of a funding arrangement de specified righthas the same meaning as in subsection ultimate fundermeans a funder if subsection would apply to the shareholder debt if the creditor under the shareholder debt were | [
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] | 214 |
the funder instead of the immediate funder de fonds Marginal s not to apply persons does not apply to indebtedness between persons Marginal s not to apply ordinary lending business does not apply to a debt that arose in the ordinary course of the business or a loan made in the ordinary course of the ordinary business of lending money where at the time the indebtedness arose or the loan was made bona fidearrangements were made for repayment of the debt or loan within a reasonable time Marginal s not to apply certain employees does not apply to a loan made or a debt that arose respect of an individual who is an employee of the lender or creditor but not a specified employee of the lender or creditor respect of an individual who is an employee of the lender or creditor or who is the spouse or partner of an employee of the lender or creditor to enable or assist the individual to acquire a dwelling or a share of the capital stock of a cooperative housing corporation acquired for the sole purpose of acquiring the right to inhabit a dwelling owned by the corporation where the dwelling is | [
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] | 215 |
for the habitation the lender or creditor is a particular corporation in respect of an employee of the particular corporation or of another corporation that is related to the particular corporation to enable or assist the employee to acquire from the particular corporation or from another corporation related to the particular corporation previously unissued fully paid shares of the capital stock of the particular corporation or the related corporation as the case may be to be held by the employee for the own benefit or respect of an employee of the lender or creditor to enable or assist the employee to acquire a motor vehicle to be used by the employee in the performance of the duties of the office or employment where is reasonable to conclude that the employee or the spouse or partner received the loan or became indebted because of the employment and not because of any and the time the loan was made or the debt was incurred bona fidearrangements were made for repayment of the loan or debt within a reasonable time Marginal s not to apply certain trusts does not apply to a loan made or a debt that arose in respect of a | [
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] | 216 |
trust where lender or creditor is a private corporation is the settlor and sole beneficiary of the sole purpose of the trust is to facilitate the purchase and sale of the shares of the corporation or of another corporation related to the corporation for an amount equal to their fair market value at the time of the purchase or sale as the case may be from or to the employees of the corporation or of the related corporation than employees who are specified employees of the corporation or of another corporation related to the as the case may and the time the loan was made or the debt incurred bona fidearrangements were made for repayment of the loan or debt within a reasonable time Marginal s not to apply repayment within one year does not apply to a loan or an indebtedness repaid within one year after the end of the taxation year of the lender or creditor in which the loan was made or the indebtedness arose where it is established by subsequent events or otherwise that the repayment was not part of a series of loans or other transactions and repayments Marginal of partnership the purpose of this | [
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] | 217 |
section an individual who is an employee of a partnership is deemed to be a specified employee of the partnership where the individual is a specified shareholder of one or more corporations that in total are entitled directly or indirectly to a share of any income or loss of the partnership which share is not less than of the income or loss Marginal or dividend on income bond or debenture amount paid as interest or a dividend by a corporation resident in Canada to a taxpayer in respect of an income bond or income debenture shall be deemed to have been paid by the corporation and received by the taxpayer as a dividend on a share of the capital stock of the corporation unless the corporation is entitled to deduct the amount so paid in computing its income Marginal where corporation not resident amount paid as interest or a dividend by a corporation not resident in Canada to a taxpayer in respect of an income bond or income debenture shall be deemed to have been received by the taxpayer as a dividend on a share of the capital stock of the corporation unless the amount so paid was under the | [
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] | 218 |
laws of the country in which the corporation was resident deductible in computing the amount for the year on which the corporation was liable to pay income or profits tax imposed by the government of that country Marginal benefit the purposes of subsection the value of the benefit to be included in computing a income for a taxation year with respect to an automobile made available to the shareholder or a person related to the shareholder by a corporation shall where an amount is determined under subparagraph in respect of the automobile in computing the income for the be computed on the assumption that subsections and apply with such modifications as the circumstances require and as though the references therein to employer of the and were read as Marginal of ss and greater certainty subsections and are applicable in computing for the purposes of this Part the income of a shareholder or of a person or partnership whether or not the corporation or the lender or creditor as the case may be was resident or carried on business in Canada 1998 c 19 s Marginal benefit to shareholder by corporation an amount in respect of a loan or debt is | [
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] | 219 |
deemed by section 80 4 to be a benefit received by a person or partnership in a taxation year the amount is deemed for the purpose of subsection to be a benefit conferred in the year on a shareholder unless subsection or paragraph applies to the amount Marginal on small business development bonds 15 amount received by a taxpayer as or on account of interest on a small business development bond shall except for the purposes of Part IV be deemed to have been received as a taxable dividend Marginal for small business development bonds a corporation this section referred to as the has issued an obligation that is at any time a small business development bond notwithstanding any other provision of this Act computing the income for a taxation year no deduction shall be made in respect of any amount paid or payable on the method regularly followed in computing the as or on account of interest on the obligation in respect of a period that includes that for the purpose of subsection to the extent that any amount paid by the issuer as or on account of interest on the obligation is not allowed as a deduction because | [
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of paragraph 15 it shall when paid be deemed to have been paid as a taxable and for the purposes of paragraph the taxable income for any taxation year that includes a period throughout which the obligation was a small business development bond but issuer was not an eligible small business corporation or or substantially all of the proceeds from the issue of the obligation cannot reasonably be regarded as having been used by the issuer or a corporation with which it was not dealing at length in the financing of an active business carried on in Canada immediately before the obligation was issued shall be deemed to be an amount equal to the total of amount paid or payable on the method regularly followed in computing the as or on account of interest on the obligation in respect of that period and taxable income otherwise determined for the year Marginal this section eligible small business corporationat any time means a taxable Canadian corporation that at that time is small business corporation or cooperative corporation the meaning assigned by subsection all or substantially all of the assets of which are used in an active business carried on by it in | [
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] | 221 |
admissible exploitant une petite joint electionmeans an election that is made in prescribed form containing prescribed information jointly by the issuer of an obligation and the person who is the holder of the obligation at the time of the election that is filed with the Minister by the holder and in which the holder and the issuer elect that this section apply to the majority interest 1998 c 19 s property used for specified 1994 c 7 Sch | [
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] | 222 |
VIII s qualifying debt obligationof a corporation at a particular time means an obligation that is a bond debenture bill note mortgage hypothecary claim or similar obligation issued after February 25 1992 and before 1995 principal amount of which is not less than 000 or more than 000 is issued for a term of not more than 5 years and except in the event of a failure or default under the terms or conditions of the obligation not less than one year and was issued not more than 5 years before the particular time if the obligation is issued by the corporation part of a proposal to or an arrangement with its creditors that has been approved by a court under theBankruptcy and Insolvency Act a time when all or substantially all of its assets are under the control of a receiver sequestrator or trustee in bankruptcy or a time when because of financial difficulty the corporation is in default or could reasonably be expected to default on a debt held by a person with whom the corporation was dealing at length and the obligation is issued in whole or in part directly or indirectly in exchange or substitution for | [
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that small business development bondat any time means obligation that is at that time a qualifying debt obligation issued after 1981 and before 1988 by a private corporation in respect of which a joint election was made within 90 days after the later of its issue date and March 30 1983 obligation that is at that time a qualifying debt obligation issued after February 25 1992 by a private corporation in respect of which a joint election was made within 90 days after its issue date or obligation that is at that time a qualifying debt obligation issued by a private corporation if is reasonable to consider that the corporation and the holder of the obligation intended that this section apply to the obligation having regard to such factors as may be relevant including the rate of interest stipulated under the terms of the obligation and the manner in which the corporation and the holder have treated the obligation for the purposes of this Act and holder files with the Minister a joint election in respect of the obligation within 90 days after the date of notification by the Minister that a joint election in respect of the obligation has | [
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] | 224 |
not been filed pour le de la petite specified 1994 c 7 Sch | [
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] | 225 |
VIII s Marginal borrowed any other provision of this Act an amount paid or payable by a taxpayer pursuant to a legal obligation to pay interest on borrowed money used for the purpose of acquiring a small business development bond shall be deemed to be an amount paid or payable as the case may be on borrowed money used for the purpose of earning income from a business or property Marginal declaration the Minister establishes that an issuer has knowingly or under circumstances amounting to gross negligence made a false declaration in a joint election in respect of an obligation the reference in subparagraph 15 to amount paid or shall in respect of the obligation be read as a reference to times the amount paid or Marginal at a particular time an issuer makes a joint election in respect of an obligation and issuer or any other corporation associated at the time the obligation was issued with the issuer individual who controls or is a member of a related group that controls the issuer or partnership any member of which who is a majority interest partner of the partnership controls or is a member of a related group that controls | [
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the issuer had at or before the particular time made a joint election in respect of any small business development bond or small business bond as the case may be for the purposes of this section the issuer shall be deemed not to be an eligible small business corporation in respect of the obligation Marginal 15 does not apply in respect of an obligation issued at any time where the issue price of the obligation does not exceed the amount if any by which 000 exceeds total of all amounts each of which is the principal amount outstanding immediately after that time in respect of obligation that is a small business development bond issued by issuer or corporation associated with the issuer or small business bond issued by individual who controls or is a member of a related group that controls the issuer or partnership any member of which who is a majority interest partner of the partnership controls or is a member of a related group that controls the issuer to 1994 c 7 Sch | [
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] | 227 |
VIII s Marginal on small business bond 15 amount received by a taxpayer as or on account of interest on a small business bond shall except for the purposes of Part IV be deemed to have been received as a taxable dividend from a taxable Canadian corporation Marginal for small business bonds an individual or a partnership this section referred to as the has issued an obligation that is at any time a small business bond notwithstanding any other provision of this Act computing the income for a taxation year no deduction shall be made in respect of any amount paid or payable on the method regularly followed in computing the as or on account of interest on the bond in respect of a period that includes that and any taxation year that includes a period throughout which the obligation was a small business bond but issuer was not an eligible issuer or or substantially all of the proceeds from the issue of the obligation were not used by the issuer in the financing of an active business carried on by the issuer in Canada immediately before the time of the issue of the obligation there shall be added to | [
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the tax otherwise payable under this Part by the issuer for that taxation year an amount equal to of the amount of interest paid or payable on the method regularly followed in computing the in respect of the bond for that period Marginal this section eligible issuerat any time means individual than a who is resident in Canada and who not made a joint election before that time in respect of a small business bond not a majority interest partner of a partnership that has made a joint election before that time in respect of a small business bond and controls nor is a member of a related group that controls corporation that has made a joint election before that time in respect of a small business development bond or corporation that is associated with a corporation referred to in clause or partnership member of which is an individual than a who is resident in Canada majority interest partner if any of which is an eligible issuer and has not made a joint election before that time in respect of a small business joint electionmeans an election that is made in prescribed form containing prescribed information jointly by the issuer | [
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] | 229 |
of an obligation and the person who is the holder of the obligation at the time of the election that is filed with the Minister by the holder and in which the holder and the issuer elect that the provisions of this section apply to that majority interest 1998 c 19 s qualifying debt obligationof an issuer at a particular time means an obligation that is a bill note mortgage hypothecary claim or similar obligation issued after February 25 1992 and before 1995 principal amount of which is not less than 000 or more than 000 is issued for a term of not more than 5 years and except in the event of a failure or default under the terms or conditions of the obligation not less than one year and was issued not more than 5 years before the particular time if the obligation is issued part of a proposal to or an arrangement with the creditors that has been approved by a court under theBankruptcy and Insolvency Act a time when all or substantially all of the assets are under the control of a receiver sequestrator or trustee in bankruptcy or a time when because of financial difficulty | [
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] | 230 |
the issuer is in default or could reasonably be expected to default on a debt incurred in the course of the business and held by a person with whom the issuer was dealing at length or where the issuer is a partnership by a person with whom each member of the partnership was dealing at length and it is issued in whole or in part directly or indirectly in exchange or substitution for that debt and the funds from the issue of the obligation are used in Canada in a business of the issuer carried on immediately before the time of small business bondat any time means obligation that is at that time a qualifying debt obligation issued by an individual or a partnership in respect of which a joint election was made within 90 days after its issue date or obligation that is at that time a qualifying debt obligation issued by an individual or a partnership if is reasonable to consider that the issuer and the holder of the obligation intended that this section apply to the obligation having regard to such factors as may be relevant including the rate of interest stipulated under the terms of the | [
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obligation and the manner in which the issuer and the holder have treated the obligation for the purposes of this Act and holder files with the Minister a joint election in respect of the obligation within 90 days after the date of notification by the Minister that a joint election in respect of the obligation has not been filed under paragraph pour la petite Marginal of interest any other provision of this Act an amount paid or payable by a taxpayer pursuant to a legal obligation to pay interest on borrowed money used for the purpose of acquiring a small business bond shall be deemed to be an amount paid or payable as the case may be on borrowed money used for the purpose of earning income from a business or property Marginal declaration the Minister establishes that an issuer has knowingly or under circumstances amounting to gross negligence made a false declaration in a joint election in respect of an obligation the reference in paragraph 15 to shall in respect of the obligation be read as a reference to Marginal the purpose of paragraph 15 in the case of an issuer that is a partnership the expression otherwise payable | [
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] | 232 |
under this Part by the shall be read as a reference to the otherwise payable under this Part by each member of the and each member shall add to that tax otherwise payable under this Part for the taxation year that includes the period described in paragraph 15 the amount that can reasonably be regarded as that share of the amount determined under that paragraph with respect to the partnership Marginal eligible issuer but for subparagraphs and and of the definitioneligible issuerin subsection 15 an individual or a partnership would be an the individual or partnership shall be deemed to be an eligible issuer in respect of a small business bond at any time where the issue price of the bond does not exceed the amount if any by which 000 exceeds the issuer is an individual the total of all amounts each of which is the principal amount outstanding immediately after that time in respect of obligation that is a small business bond issued by individual or partnership of which the individual is a majority interest partner or small business development bond issued by corporation that is controlled by the individual or by a related group of which the | [
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] | 233 |
individual is a member or corporation that is associated with a corporation referred to in clause or the issuer is a partnership the total of all amounts each of which is the principal amount outstanding immediately after that time in respect of obligation that is a small business bond issued by partnership individual who is a majority interest partner of the partnership or partnership of which the individual referred to in clause is a majority interest partner or small business development bond issued by corporation that is controlled by the individual referred to in clause or by a related group of which the individual is a member or corporation that is associated with a corporation referred to in clause and 1994 c 7 Sch | [
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] | 234 |
VIII s Marginal and capital combined under a contract or other arrangement an amount can reasonably be regarded as being in part interest or other amount of an income nature and in part an amount of a capital nature the following rules part of the amount that can reasonably be regarded as interest shall irrespective of when the contract or arrangement was made or the form or legal effect thereof be deemed to be interest on a debt obligation held by the person to whom the amount is paid or and part of the amount that can reasonably be regarded as an amount of an income nature other than interest shall irrespective of when the contract or arrangement was made or the form or legal effect thereof be included in the income of the taxpayer to whom the amount is paid or payable for the taxation year in which the amount was received or became due to the extent it has not otherwise been included in the income Marginal issued at discount in the case of a bond debenture bill note mortgage or similar obligation issued after December 20 1960 and before June 19 1971 by a person exempt from | [
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] | 235 |
tax under section 149 a person not carrying on business in Canada or a government municipality or municipal or other public body performing a function of government obligation was issued for an amount that is less than the principal amount of the obligation interest stipulated to be payable on the obligation expressed in terms of an annual rate on principal amount thereof if no amount is payable on account of the principal amount before the maturity of the obligation or amount outstanding from time to time as or on account of the principal amount thereof in any other case is less than and yield from the obligation expressed in terms of an annual rate on the amount for which the obligation was issued annual rate shall if the terms of the obligation or any agreement relating thereto conferred on the holder thereof a right to demand payment of the principal amount of the obligation or the amount outstanding as or on account of the principal amount as the case may be before the maturity of the obligation be calculated on the basis of the yield that produces the highest annual rate obtainable either on the maturity of the obligation or | [
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conditional on the exercise of any such exceeds the annual rate determined under paragraph by more than thereof the amount by which the principal amount of the obligation exceeds the amount for which the obligation was issued shall be included in computing the income of the first owner of the obligation who is a resident of Canada and is not a person exempt from tax under section 149 or a government for the taxation year of that owner of the obligation in which he she or it became the owner thereof Marginal issued at discount in the case of a bond debenture bill note mortgage hypothecary claim or similar obligation than an obligation that is a prescribed debt obligation for the purpose of subsection issued after June 18 1971 by a person exempt because of section 149 from Part I tax on part or on all of the income a person not carrying on business in Canada or a government municipality or municipal or other public body performing a function of government obligation was issued for an amount that is less than the principal amount of the obligation and yield from the obligation expressed in terms of an annual rate | [
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] | 237 |
on the amount for which the obligation was issued annual rate shall if the terms of the obligation or any agreement relating thereto conferred on the holder thereof a right to demand payment of the principal amount of the obligation or the amount outstanding as or on account of the principal amount as the case may be before the maturity of the obligation be calculated on the basis of the yield that produces the highest annual rate obtainable either on the maturity of the obligation or conditional on the exercise of any such exceeds of the interest stipulated to be payable on the obligation expressed in terms of an annual rate on principal amount of the obligation if no amount is payable on account of the principal amount before the maturity of the obligation or amount outstanding from time to time as or on account of the principal amount thereof in any other case the amount by which the principal amount of the obligation exceeds the amount for which the obligation was issued shall be included in computing the income of the first owner of the obligation is resident in Canada is not a government nor a person exempt because | [
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] | 238 |
of section 149 from tax under this Part on all or part of the taxable income and whom the obligation is a capital property for the taxation year in which the owner acquired the obligation Marginal s does not apply does not apply to any amount received by a taxpayer in a taxation year an annuity or satisfaction of the rights under an annuity contract Marginal does not apply in any case where subsection or applies Marginal debt obligations to subsection and for the purposes of this Act where at any time in a taxation year interest in an indexed debt obligation is held by the taxpayer amount determined in prescribed manner shall be deemed to be received and receivable by the taxpayer in the year as interest in respect of the obligation and amount determined in prescribed manner shall be deemed to be paid and payable in respect of the year by the taxpayer as interest under a legal obligation of the taxpayer to pay interest on borrowed money used for the purpose of earning income from a business or indexed debt obligation is an obligation of the taxpayer amount determined in prescribed manner shall be deemed to be | [
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payable in respect of the year by the taxpayer as interest in respect of the obligation and amount determined in prescribed manner shall be deemed to be received and receivable by the taxpayer in the year as interest in respect of the and taxpayer pays or credits an amount in respect of an amount determined under subparagraph in respect of an indexed debt obligation the payment or crediting shall be deemed to be a payment or crediting of interest on the obligation Marginal indexed debt obligations does not apply to a taxpayer in respect of an indexed debt obligation for the part of a taxation year throughout which the obligation is impaired where an amount in respect of the obligation is deductible because of subparagraph in computing the income for the year Marginal properties 16 a taxpayer this section referred to as the leases tangible property or for civil law corporeal property that is not prescribed property and that would if the lessee acquired the property be depreciable property of the lessee from a person resident in Canada other than a person whose taxable income is exempt from tax under this Part or from a person who holds the lease | [
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] | 240 |
in the course of carrying on a business through a permanent establishment in Canada as defined by regulation any income from which is subject to tax under this Part who owns the property and with whom the lessee was dealing at length this section referred to as the for a term of more than one year if the lessee and the lessor jointly elect in prescribed form filed with their returns of income for their respective taxation years that include the particular time when the lease began the following rules apply for the purpose of computing the income of the lessee for the taxation year that includes the particular time and for all subsequent taxation respect of amounts paid or payable for the use of or for the right to use the property the lease shall be deemed not to be a lessee shall be deemed to have acquired the property from the lessor at the particular time at a cost equal to its fair market value at that lessee shall be deemed to have borrowed money from the lessor at the particular time for the purpose of acquiring the property in a principal amount equal to the fair market | [
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] | 241 |
value of the property at that shall be deemed to accrue on the principal amount of the borrowed money outstanding from time to time compounded not in advance at the prescribed rate in effect the earlier of time if any before the particular time at which the lessee last entered into an agreement to lease the property and particular time or the lease provides that the amount payable by the lessee for the use of or the right to use the property varies according to prevailing interest rates in effect from time to time and the lessee so elects in respect of all of the property that is subject to the lease in the return of income under this Part for the taxation year of the lessee in which the lease began at the beginning of the period for which the interest is being amounts paid or payable by or on behalf of the lessee for the use of or the right to use the property in the year shall be deemed to be blended payments paid or payable by the lessee of principal and interest on the borrowed money outstanding from time to time calculated in accordance with paragraph | [
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] | 242 |
16 applied firstly on account of interest on principal secondly on account of interest on unpaid interest and thirdly on account of unpaid principal if any and the amount if any by which any such payment exceeds the total of those amounts shall be deemed to be paid or payable on account of interest and any amount deemed by reason of this paragraph to be a payment of interest shall be deemed to have been an amount paid or payable as the case may be pursuant to a legal obligation to pay interest in respect of the year on the borrowed the time of the expiration or cancellation of the lease the assignment of the lease or the sublease of the property by the lessee the lessee shall where subsection 16 be deemed to have disposed of the property at that time for proceeds of disposition equal to the amount if any by which total of amount referred to in paragraph 16 and amounts received or receivable by the lessee in respect of the cancellation or assignment of the lease or the sublease of the property exceeds total of amounts deemed under paragraph 16 to have been paid or payable | [
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] | 243 |
as the case may be by the lessee on account of the principal amount of the borrowed money and amounts paid or payable by or on behalf of the lessee in respect of the cancellation or assignment of the lease or the sublease of the the purposes of subsections and each amount paid or payable by or on behalf of the lessee that would but for this subsection have been an amount paid or payable for the use of or the right to use the property shall be deemed to have been deducted in computing the income as an amount paid or payable by the lessee for the use of or the right to use the property after the particular amount paid or payable by or on behalf of the lessee in respect of the granting or assignment of the lease or the sublease of the property that would but for this paragraph be the capital cost to the lessee of a leasehold interest in the property shall be deemed to be an amount paid or payable as the case may be by the lessee for the use of or the right to use the property for the remaining term | [
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] | 244 |
of the and the lessee elects under this subsection in respect of a property and at any time after the lease was entered into the owner of the property is a person who does not hold the lease in the course of carrying on a business through a permanent establishment in Canada as defined by regulation any income from which is subject to tax under this Part for the purposes of this subsection the lease shall be deemed to have been cancelled at that time Marginal and subleases to subsections 16 and 16 where at any particular time a lessee who has made an election under subsection 16 in respect of a leased property assigns the lease or subleases the property to another person this section referred to as the 16 shall not apply in computing the income of the lessee in respect of the lease for any period after the particular and the lessee and the assignee jointly elect in prescribed form filed with their returns of income under this Part for their respective taxation years that include the particular time subsection 16 shall apply to the assignee as if assignee leased the property at the particular time from | [
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] | 245 |
the owner of the property for a term of more than one year and assignee and the owner of the property jointly elected under subsection 16 in respect of the property with their returns of income under this Part for their respective taxation years that include the particular time Marginal to subsection 16 where at any particular time a lessee who has made an election under subsection 16 in respect of a leased property assigns the lease or subleases the property to another person with whom the lessee is not dealing at length the other person shall for the purposes of subsection 16 and for the purposes of computing that income in respect of the lease for any period after the particular time be deemed to be the same person as and a continuation of the lessee except that notwithstanding paragraph 16 that other person shall be deemed to have acquired the property from the lessee at the time that it was acquired by the lessee at a cost equal to the amount that would be the proceeds of disposition of the property determined under paragraph 16 if that amount were determined without reference to clauses 16 and Marginal and | [
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] | 246 |
subsection 16 where at any time a particular corporation that has made an election under subsection 16 in respect of a lease assigns the lease reason of an amalgamation the meaning assigned by subsection or the course of the of a Canadian corporation in respect of which subsection applies to another corporation with which it does not deal at length the other corporation shall for the purposes of subsection 16 and for the purposes of computing its income in respect of the lease after that time be deemed to be the same person as and a continuation of the particular corporation Marginal property the purposes of subsection 16 where at any time a property this subsection referred to as a is provided by a lessor to a lessee as a replacement for a similar property of the lessor this subsection referred to as the that was leased by the lessor to the lessee and the amount payable by the lessee for the use of or the right to use the replacement property is the same as the amount that was so payable in respect of the original property the replacement property shall be deemed to be the same property as | [
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] | 247 |
the original property Marginal property the purposes of subsection 16 where at any particular time addition or alteration this subsection referred to as is made by a lessor to a property this subsection referred to as the of the lessor that is the subject of a lease lessor and the lessee of the original property have jointly elected under subsection 16 in respect of the original property and a consequence of the addition or alteration the total amount payable by the lessee for the use of or the right to use the original property and the additional property exceeds the amount so payable in respect of the original property the following rules lessee shall be deemed to have leased the additional property from the lessor at the particular time term of the lease of the additional property shall be deemed to be greater than one year lessor and the lessee shall be deemed to have jointly elected under subsection 16 in respect of the additional property prescribed rate in effect at the particular time in respect of the additional property shall be deemed to be equal to the prescribed rate in effect in respect of the original property at the | [
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] | 248 |
particular time additional property shall be deemed not to be prescribed property and excess referred to in paragraph 16 shall be deemed to be an amount payable by the lessee for the use of or the right to use the additional property Marginal of lease the purposes of subsection 16 where at any time lease this subsection referred to as the of property is renegotiated in the course of abona fiderenegotiation and a result of the renegotiation the amount payable by the lessee of the property for the use of or the right to use the property is altered in respect of a period after that time than because of an addition or alteration to which subsection 16 the original lease shall be deemed to have expired and the renegotiated lease shall be deemed to be a new lease of the property entered into at that time Marginal owing by this subsection applies to a corporation resident in Canada in respect of an amount owing to the corporation this subsection referred to as the the corporation shall include in computing its income for a taxation year the amount determined by the formula A B where amount included in computing the | [
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] | 249 |
income for the year as on account of in lieu of or in satisfaction of interest in respect of the debt amount received or receivable by the corporation from a trust that is included in computing the income for the year or a subsequent taxation year and that can reasonably be attributed to interest on the debt for the period in the year during which the debt was outstanding or amount included in computing the income for the year or a subsequent taxation year under subsection that can reasonably be attributed to interest on an amount owing this paragraph referred to as the or if the amount of the original debt exceeds the amount of the debt a portion of the original debt that is equal to the amount of the debt for the period in the year during which the debt was outstanding if the existence of the original debt subsection would not have deemed the debt to be owed by the person referred to in paragraph original debt was owed by a person or a partnership each member of which is a person and subsection applies to the original debt amount determined under paragraph or in respect of | [
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] | 250 |
the original debt is an amount referred to in paragraph and because of the amount referred to in paragraph the debt is deemed to be owed by the person referred to in paragraph and original debt was owing by an intermediate lender to an initial lender or by an intended borrower to an intermediate lender the meanings of those terms assigned by subsection Marginal owing by applies to a corporation resident in Canada in respect of an amount owing to the corporation if at any time in a taxation year of the corporation person owes the amount to the amount has been or remains outstanding for more than a and amount that would be determined for B in subsection if that subsection applied for the year in respect of the amount owing is less than the amount of interest that would be included in computing the income for the year in respect of the amount owing if that interest were computed at a reasonable rate for the period in the year during which the amount was outstanding Marginal rule indirect loan the purpose of this section and subject to subsection where person owes an amount at any time to a | [
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] | 251 |
particular person or partnership than a corporation resident in and is reasonable to conclude that the amount or a portion of the amount became owing or was permitted to remain owing to the particular person or partnership because corporation resident in Canada made a loan or transfer of property or particular person or partnership anticipated that a corporation resident in Canada would make a loan or transfer of property either directly or indirectly in any manner whatever to or for the benefit of any person or partnership than an exempt loan or the person is deemed at that time to owe to the corporation an amount equal to the amount or the portion of the amount as the case may be owing to the particular person or partnership Marginal to rule indirect loan does not apply to an amount owing at any time by a person to a particular person or partnership where that time the person and the particular person or each member of the particular partnership as the case may be are controlled foreign affiliates of the corporation resident in or that time person and the particular person are not related or the person and each member of | [
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] | 252 |
the particular partnership are not related as the case may be terms or conditions made or imposed in respect of the amount owing determined without reference to any loan or transfer of property by a corporation resident in Canada described in paragraph in respect of the amount owing are such that persons dealing at length would have been willing to enter into them at the time that they were entered into and there were an amount of interest payable on the amount owing at that time that would be required to be included in computing the income of a foreign affiliate of the corporation resident in Canada for a taxation year that amount of interest would not be required to be included in computing the foreign accrual property income of the affiliate for that year Marginal rule loan through partnership the purpose of this section where a person owes an amount at any time to a partnership and subsection does not deem the person to owe an amount equal to that amount to a corporation resident in Canada the person is deemed at that time to owe to each member of the partnership on the same terms as those that | [
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] | 253 |
apply in respect of the amount owing to the partnership that proportion of the amount owing to the partnership at that time that fair market value of the interest in the partnership at that time is of fair market value of all interests in the partnership at that time Marginal rule loan through trust the purpose of this section where a person owes an amount at any time to a trust and subsection does not deem the person to owe an amount equal to that amount to a corporation resident in Canada the trust is a trust at that time the person is deemed at that time to owe to each beneficiary of the trust on the same terms as those that apply in respect of the amount owing to the trust that proportion of the amount owing to the trust that fair market value of the interest in the trust at that time is of fair market value of all the beneficial interests in the trust at that and any other case the person is deemed at that time to owe to each settlor in respect of the trust on the same terms as those that apply in respect | [
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] | 254 |
of the amount owing to the trust an amount equal to the amount owing to the trust Marginal rule loan to partnership the purpose of this section where a particular partnership owes an amount at any time to any person or any other partnership this subsection referred to as the each member of the particular partnership is deemed to owe at that time to the lender on the same terms as those that apply in respect of the amount owing by the particular partnership to the lender that proportion of the amount owing to the lender that fair market value of the interest in the particular partnership at that time is of fair market value of all interests in the particular partnership at that time Marginal does not apply in respect of an amount owing to a corporation resident in Canada by a person if a tax has been paid under Part XIII on the amount owing except that for the purpose of this subsection tax under Part XIII is deemed not to have been paid on that portion of the amount owing in respect of which an amount was repaid or applied under subsection Marginal does not apply to | [
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] | 255 |
a corporation resident in Canada for a taxation year of the corporation in respect of an amount owing to the corporation by a person if the person is a controlled foreign affiliate of the corporation throughout the period in the year during which the amount is owing to the extent that it is established that the amount owing as a loan or advance of money to the affiliate that the affiliate has used throughout the period that began when the loan or advance was made and that ended at the earlier of the end of the year and the time at which the amount was repaid the purpose of earning from an active business as defined in subsection of the affiliate or that was included in computing the income from an active business of the affiliate under subsection or the purpose of making a loan or advance to another controlled foreign affiliate of the corporation where if interest became payable on the loan or advance at any time in the period and the affiliate was required to include the interest in computing its income for a taxation year that interest would not be required to be included in computing the | [
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] | 256 |
foreign accrual property income for that or in the course of an active business as defined in subsection carried on by the affiliate throughout the period that began when the amount owing arose and that ended at the earlier of the end of the year and the time at which the amount was repaid Marginal money applies in respect of money to in this subsection and in subsection as that a controlled foreign affiliate of a particular corporation resident in Canada has borrowed from the particular corporation to the extent that the affiliate has used the new borrowings repay money to in this subsection and in subsection as previously borrowed from any person or partnership if previous borrowings became owing after the last time at which the affiliate became a controlled foreign affiliate of the particular corporation and previous borrowings were at all times after they became owing used for a purpose described in subparagraph or or pay an amount owing to in this subsection and in subsection as the purchase by the affiliate for property previously acquired from any person or partnership if property was acquired and the unpaid purchase price became owing by the affiliate after the last | [
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] | 257 |
time at which it became a controlled foreign affiliate of the particular corporation unpaid purchase price is in respect of the property and the period that began when the unpaid purchase price became owing by the affiliate and ended when the unpaid purchase price was so paid the property had been used principally to earn income described in clause or Marginal use the extent that this subsection applies in respect of new borrowings the new borrowings are for the purpose of subsection deemed to have been used for the purpose for which the proceeds from the previous borrowings were used or were deemed by this subsection to have been used or to acquire the property in respect of which the unpaid purchase price was payable as the case may be Marginal does not apply to a corporation resident in Canada for a taxation year of the corporation in respect of an amount owing to the corporation by a person if corporation is not related to the person throughout the period in the year during which the amount owing is amount owing arose in respect of goods sold or services provided to the person by the corporation in the ordinary course | [
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] | 258 |
of the business carried on by the and terms and conditions in respect of the amount owing are such that persons dealing at length would have been willing to enter into them at the time that they were entered into Marginal of whether related and controlled foreign affiliate status the purpose of this section in determining whether persons are related to each other and whether a corporation is a controlled foreign affiliate of a corporation resident in Canada at any time member of a partnership is deemed to own that proportion of the number of shares of a class of the capital stock of a corporation owned by the partnership at that time that fair market value of the interest in the partnership at that time is of fair market value of all interests in the partnership at that and beneficiary of a trust is deemed to own that proportion of the number of shares of a class of the capital stock of a corporation owned by the trust at that time that fair market value of the interest in the trust at that time is of fair market value of all the beneficial interests in the trust at that | [
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] | 259 |
time Marginal of whether related the purpose of this section in determining whether persons are related to each other at any time each settlor in respect of a trust other than a trust is deemed to own the shares of a class of the capital stock of a corporation owned by the trust at that time Marginal of whether persons related the purposes of this section in determining whether persons are related to each other at any time any rights referred to in subparagraph that exist at that time are deemed not to exist at that time to the extent that the exercise of those rights is prohibited at that time under a law of the country under the law of which the corporation was formed or last continued and is governed that restricts the foreign ownership or control of the corporation Marginal loans the purposes of subsection and paragraph where a person or a partnership each member of which is this subsection referred to as the makes a loan to a person or a partnership each member of which is this subsection referred to as the because the intermediate lender received a loan from another person or a partnership | [
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] | 260 |
each member of which is this subsection referred to as the loan made by the intermediate lender to the intended borrower is deemed to have been made by the initial lender to the intended borrower the extent of the lesser of the amount of the loan made by the initial lender to the intermediate lender and the amount of the loan made by the intermediate lender to the intended under the same terms and conditions and at the same time as it was made by the intermediate and loan made by the initial lender to the intermediate lender and the loan made by the intermediate lender to the intended borrower are deemed not to have been made to the extent of the amount of the loan deemed to have been made under paragraph Marginal of whether persons related the purpose of applying paragraph in respect of a corporation resident in Canada described in paragraph in determining whether persons described in subparagraph are related to each other at any time any rights referred to in paragraph that otherwise exist at that time are deemed not to exist at that time where if the rights were exercised immediately before that time of | [
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] | 261 |
those persons would at that time be controlled foreign affiliates of the corporation resident in and of subsection subsection would not apply to the corporation resident in Canada in respect of the amount that would but for this subsection have been deemed to have been owing at that time to the corporation resident in Canada by the person described in subparagraph Marginal of controlled foreign affiliate status the purpose of this section in determining whether a person is a controlled foreign affiliate of a corporation resident in Canada at any time each settlor in respect of a trust other than a trust is deemed to own that proportion of the number of shares of a class of the capital stock of a corporation owned by the trust at that time that one is of the number of settlors in respect of the trust at that time Marginal definition of controlled foreign affiliate the purpose of this section where at any time two corporations resident in Canada are related than because of a right referred to in paragraph any corporation that is a controlled foreign affiliate of one of the corporations at that time is deemed to be a controlled foreign | [
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] | 262 |
affiliate of the other corporation at that time Marginal rule where rights or shares issued acquired or disposed of to avoid tax the purpose of this section any person or partnership has a right under a contract in equity or otherwise either immediately or in the future and either absolutely or contingently to or to acquire shares of the capital stock of a corporation and it can reasonably be considered that the principal purpose for the existence of the right is to avoid or reduce the amount of income that subsection would otherwise require any corporation to include in computing its income for any taxation year those shares are deemed to be owned by that person or and any person or partnership acquires or disposes of shares of the capital stock of a corporation either directly or indirectly and it can reasonably be considered that the principal purpose for the acquisition or disposition of the shares is to avoid or reduce the amount of income that subsection would otherwise require any corporation to include in computing its income for any taxation year those shares are deemed not to have been acquired or disposed of as the case may be and | [
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] | 263 |
where the shares were unissued by the corporation immediately before the acquisition those shares are deemed not to have been issued Marginal definitions in this subsection apply in this section controlled foreign affiliate at any time of a taxpayer resident in Canada means a corporation that would at that time be a controlled foreign affiliate of the taxpayer within the meaning assigned by the definitioncontrolled foreign affiliatein subsection if the word were added at the end of paragraph of that definition and of that definition were read as of the shares of the capital stock of the foreign affiliate that are owned at that time by persons resident in Canada who do not deal at length with the taxpayer and of that definition were read as of the shares of the capital stock of the foreign affiliate that are owned at that time by persons resident in Canada who do not deal at length with any relevant Canadian exempt loan or transfermeans loan made by a corporation resident in Canada where the interest rate charged on the loan is not less than the interest rate that a lender and a borrower would have been willing to agree to if they | [
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] | 264 |
were dealing at length with each other at the time the loan was transfer of property than a transfer of property made for the purpose of acquiring shares of the capital stock of a foreign affiliate of a corporation or a foreign affiliate of a person resident in Canada with whom the corporation was not dealing at or payment of an amount owing by a corporation resident in Canada pursuant to an agreement made on terms and conditions that persons who were dealing at length at the time the agreement was entered into would have been willing to agree dividend paid by a corporation resident in Canada on shares of a class of its capital and payment made by a corporation resident in Canada on a reduction of the capital in respect of shares of a class of its capital stock exceeding the total amount of the ou transfert de biens trust at any time means a trust in which all interests were vested indefeasibly at the beginning of the taxation year that includes that time non settlorin respect of a trust at any time means any person or partnership that has made a loan or transfer of property either | [
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] | 265 |
directly or indirectly in any manner whatever to or for the benefit of the trust at or before that time other than where the person or partnership deals at length with the trust at that time loan made by the person or partnership to the trust at a reasonable rate of or transfer made by the person or partnership to the trust for fair market value consideration Marginal interest income sections 15 and 212 3 17 to subsection if at any time in a taxation year of a corporation resident in Canada this section referred to as the or in a fiscal period of a qualifying Canadian partnership in respect of the CRIC a corporation or a partnership of which the corporation is a member owes an amount to the CRIC or the qualifying Canadian partnership and the amount owing is a pertinent loan or indebtedness defined in subsection or 212 17 does not apply in respect of the amount and amount if any determined by the following formula is to be included in computing the income of the CRIC for the year or of the qualifying Canadian partnership for the fiscal period as the case may A B where | [
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] | 266 |
amount of interest that would be included in computing the income of the CRIC for the year or of the qualifying Canadian partnership for the fiscal period as the case may be in respect of the amount owing for the particular period in the year or the fiscal period during which the amount owing was a pertinent loan or indebtedness if that interest were computed at the prescribed rate for the particular period and total of all amounts of interest payable in respect of the period in the year or the fiscal period during which the amount owing was a pertinent loan or indebtedness by the CRIC the qualifying Canadian partnership a person resident in Canada with which the CRIC did not at the time the amount owing arose deal at length or a partnership of which the CRIC or the person is a member in respect of a debt obligation entered into as part of a series of transactions or events that includes the transaction by which the amount owing arose to the extent that the proceeds of the debt obligation can reasonably be considered to have directly or indirectly funded in whole or in part the amount owing | [
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] | 267 |
and Marginal of control at any time a parent or group of parents referred to in section 212 3 acquires control of a CRIC and the CRIC was not controlled by a person or a group of persons not dealing with each other at length immediately before that time no amount is to be included under subsection in computing the income of the CRIC in respect of apertinent loan or defined in subsection 212 for the period that begins at that time and ends on the day that is 180 days after that time Marginal treaties particular loan or indebtedness that would in the absence of this subsection be a pertinent loan or indebtedness is deemed not to be a pertinent loan or indebtedness if because of a provision of a tax treaty the amount included in computing the income of the CRIC for any taxation year or of the qualifying Canadian partnership for any fiscal period as the case may be in respect of the particular loan or indebtedness is less than it would be if no tax treaty applied Marginal limitations computing the income of a taxpayer from a business or property no deduction shall be made in | [
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] | 268 |
respect of Marginal limitation outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or Marginal outlay or loss outlay loss or replacement of capital a payment on account of capital or an allowance in respect of depreciation obsolescence or depletion except as expressly permitted by this Marginal re exempt income outlay or expense to the extent that it may reasonably be regarded as having been made or incurred for the purpose of gaining or producing exempt income or in connection with property the income from which would be Marginal value of property annual value of property except rent for property leased by the taxpayer for use in the Marginal etc amount as or on account of a reserve a contingent liability or amount or a sinking fund except as expressly permitted by this Marginal claims under insurance policies amount in respect of claims that were received by an insurer before the end of the year under insurance policies and that are unpaid at the end of the year except as expressly permitted by this Marginal on discounted bonds amount paid or payable | [
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] | 269 |
as or on account of the principal amount of any obligation described in paragraph except as expressly permitted by that Marginal on income bonds amount paid by a corporation as interest or otherwise to holders of its income bonds or income debentures unless the bonds or debentures have been issued or the income provisions thereof have been adopted since 1930 afford relief to the debtor from financial difficulties and place of or as an amendment to bonds or debentures that at the end of 1930 provided unconditionally for a fixed rate of Marginal and living expenses or living expenses of the taxpayer other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the Marginal re contribution under supplementary unemployment benefit plan amount paid by an employer to a trustee under a supplementary unemployment benefit plan except as permitted by section Marginal re contribution under deferred profit sharing plan amount paid by an employer to a trustee under a deferred profit sharing plan except as expressly permitted by section Marginal re contribution under profit sharing plan amount paid by an employer to a trustee under a profit sharing plan that is not employees | [
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] | 270 |
profit sharing plan deferred profit sharing plan or pooled registered pension plan or registered pension Marginal of recreational facilities and club dues outlay or expense made or incurred by the taxpayer after 1971 the use or maintenance of property that is a yacht a camp a lodge or a golf course or facility unless the taxpayer made or incurred the outlay or expense in the ordinary course of the business of providing the property for hire or reward or membership fees or dues initiation fees or in any club the main purpose of which is to provide dining recreational or sporting facilities for its Marginal deposit box amount paid or payable in respect of the use of a safety deposit box of a financial Marginal re employee stock option expenses amount in respect of which an election was made by or on behalf of the taxpayer under subsection Marginal contributions political Marginal benefit plan contributions amount paid or payable as a contribution to an employee benefit Marginal deferral arrangement as expressly permitted by paragraphs and an outlay or expense made or incurred under a salary deferral arrangement in respect of another person other than such an arrangement established primarily for | [
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the benefit of one or more employees in respect of services to be rendered outside Marginal compensation arrangement as expressly permitted by paragraph contributions made under a retirement compensation Marginal life and health trust as expressly permitted by paragraph contributions to an employee life and health Marginal re personal services business expenses outlay or expense to the extent that it was made or incurred by a corporation in a taxation year for the purpose of gaining or producing income from a personal services business other than salary wages or other remuneration paid in the year to an incorporated employee of the corporation cost to the corporation of any benefit or allowance provided to an incorporated employee in the year amount expended by the corporation in connection with the selling of property or the negotiating of contracts by the corporation if the amount would have been deductible in computing the income of an incorporated employee for a taxation year from an office or employment if the amount had been expended by the incorporated employee under a contract of employment that required the employee to pay the amount and amount paid by the corporation in the year as or on account of | [
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] | 272 |
legal expenses incurred by it in collecting amounts owing to it on account of services rendered that would if the income of the corporation were from a business other than a personal services business be deductible in computing its Marginal re cancellation of lease amount paid or payable by the taxpayer for the cancellation of a lease of property of the taxpayer leased by the taxpayer to another person except to the extent permitted by paragraph or Marginal automobile expenses amount paid or payable by the taxpayer as an allowance for the use by an individual of an automobile to the extent that the amount exceeds an amount determined in accordance with prescribed rules except where the amount so paid or payable is required to be included in computing the Marginal or lending assets loss depreciation or reduction in a taxation year in the value or amortized cost of a loan or lending asset of a taxpayer made or acquired by the taxpayer in the ordinary course of the business of insurance or the lending of money and not disposed of by the taxpayer in the year except as expressly permitted by this Marginal under different acts amount paid or | [
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] | 273 |
payable this Act than tax paid or payable under Part XII 2 or Part XII interest under Part IX of theExcise Tax Act interest under theAir Travellers Security Charge Act interest under theUnderused Housing Tax Act c 10 s interest under theSelect Luxury Items Tax c 10 s Marginal individual saving plans amount paid or payable by the taxpayer for services in respect of a FHSA retirement savings plan retirement income fund or TFSA under or of which the taxpayer is the annuitant or Marginal authorized foreign bank the taxpayer is an authorized foreign bank an amount in respect of interest that would otherwise be deductible in computing the income from a business carried on in Canada except as provided in section 20 Marginal payments on qualified securities as expressly permitted an amount that is deemed by subsection to have been received by another person as an amount described in any of paragraphs to and Marginal lower of cost and market reduction in a taxation year in the value of a property if method used by the taxpayer to value the property at the end of the year for purposes of computing the profit from a business or property is | [
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] | 274 |
the cost at which the taxpayer acquired it or its fair market value at the end of the year whichever is lower property is described in subsection and property is not disposed of by the taxpayer in the and Marginal for shares amount referred to in subsection Marginal on certain interest and property tax paragraph in computing the income for a particular taxation year from a business or property no amount shall be deductible in respect of any expense incurred by the taxpayer in the year as on account or in lieu of payment of or in satisfaction of on debt relating to the acquisition of land or taxes including income or profits taxes or taxes computed by reference to the transfer of paid or payable by the taxpayer in respect of land to a province or to a Canadian municipality unless having regard to all the circumstances the cost to the taxpayer of the land in relation to the gross revenue if any from the land for the particular year or any preceding taxation the land can reasonably be considered to have been in the year in the course of a business carried on in the particular year by | [
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] | 275 |
the taxpayer other than a business in the ordinary course of which land is held primarily for the purpose of resale or development or primarily for the purpose of gaining or producing income of the taxpayer from the land for the particular year except to the extent of the total of amount if any by which the gross revenue if any from the land for the particular year exceeds the total of all amounts deducted in computing the income from the land for the year and the case of a corporation whose principal business is the leasing rental or sale or the development for lease rental or sale or any combination thereof of real or immovable property owned by it to or for a person with whom the corporation is dealing at length the base level deduction for the particular year Marginal taxpayer member of partnership a taxpayer who is a member of a partnership was obligated to pay any amount as on account or in lieu of payment of or in satisfaction of interest this subsection referred to as an on money that was borrowed by the taxpayer before April 1 1977 and that was used to acquire land | [
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] | 276 |
owned by the partnership before that day or on an obligation entered into by the taxpayer before April 1 1977 to pay for land owned by the partnership before that day and in a taxation year of the taxpayer either partnership has disposed of all or any portion of the land or taxpayer has disposed of all or any portion of the interest in the partnership to a person other than a person with whom the taxpayer does not deal at length in computing the income for the year or any subsequent year there may be deducted such portion of the interest amount was by virtue of subsection not deductible in computing the income of the taxpayer for any previous taxation year was not deductible in computing the income of any other taxpayer for any taxation year was not included in computing the adjusted cost base to the taxpayer of any property and was not deductible under this subsection in computing the income of the taxpayer for any previous taxation year as is reasonable having regard to the portion of the land or interest in the partnership as the case may be so disposed of Marginal level deduction the purposes | [
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] | 277 |
of this section a base level deduction for a taxation year is the amount that would be the amount of interest computed at the prescribed rate for the year in respect of a loan of 000 000 outstanding throughout the year unless the corporation is associated in the year with one or more other corporations in which case except as otherwise provided in this section its base level deduction for the year is nil Marginal corporations subsection if all of the corporations that are associated with each other in a taxation year have filed with the Minister in prescribed form an agreement whereby for the purposes of this section they allocate an amount to one or more of them for the taxation year and the amount so allocated or the total of the amounts so allocated as the case may be does not exceed 000 000 the base level deduction for the year for each of the corporations is the base level deduction that would be computed under subsection in respect of the corporation if the reference in that subsection to 000 000 were read as a reference to the amount so allocated to it Marginal to file agreement any | [
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] | 278 |
of the corporations that are associated with each other in a taxation year has failed to file with the Minister an agreement as contemplated by subsection within 30 days after notice in writing by the Minister has been forwarded to any of them that such an agreement is required for the purpose of any assessment of tax under this Part the Minister shall for the purpose of this section allocate an amount to one or more of them for the taxation year which amount or the total of which amounts as the case may be shall equal 000 000 and in any such case the amount so allocated to any corporation shall be deemed to be an amount allocated to the corporation pursuant to subsection Marginal rules for base level deduction any other provision of this section a corporation in this paragraph referred to as the has more than one taxation year ending in the same calendar year and is associated in two or more of those taxation years with another corporation that has a taxation year ending in that calendar year the base level deduction of the first corporation for each taxation year in which it is associated with | [
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] | 279 |
the other corporation ending in that calendar year is subject to the application of paragraph an amount equal to its base level deduction for the first such taxation year determined without reference to paragraph and a corporation has a taxation year that is less than 51 weeks its base level deduction for the year is that proportion of its base level deduction for the year determined without reference to this paragraph that the number of days in the year is of 365 Marginal subsection interest on debt relating to the acquisition of landincludes paid or payable in a year in respect of borrowed money that cannot be identified with particular land but that may nonetheless reasonably be considered regard to all the as interest on borrowed money used in respect of or for the acquisition of land and paid or payable in the year by a taxpayer in respect of borrowed money that may reasonably be considered regard to all the to have been used to assist directly or indirectly person with whom the taxpayer does not deal at length corporation of which the taxpayer is a specified shareholder or partnership of which the share of any income or loss | [
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is or more to acquire land to be used or held by that person corporation or partnership otherwise than as described in paragraph or except where the assistance is in the form of a loan to that person corporation or partnership and a reasonable rate of interest on the loan is charged by the sur une dette concernant fonds de landdoes not except to the extent that it is used for the provision of parking facilities for a fee or charge include property that is a building or other structure affixed to land land subjacent to any property described in paragraph or land immediately contiguous to the land described in paragraph that is a parking area driveway yard garden or similar land as is necessary for the use of any property described in paragraph de Marginal relating to construction of building or ownership of land any other provision of this Act in computing a income for a taxation year deduction shall be made in respect of any outlay or expense made or incurred by the taxpayer than an amount deductible under paragraph or or subsection that can reasonably be regarded as a cost attributable to the period of the construction | [
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] | 281 |
renovation or alteration of a building by or on behalf of the taxpayer a person with whom the taxpayer does not deal at length a corporation of which the taxpayer is a specified shareholder or a partnership of which the share of any income or loss is or more and relating to the construction renovation or alteration or a cost attributable to that period and relating to the ownership during that period of land is subjacent to the building or immediately contiguous to the land subjacent to the building used or is intended to be used for a parking area driveway yard garden or any other similar use and necessary for the use or intended use of the and amount of such an outlay or expense shall to the extent that it would otherwise be deductible in computing the income for the year be included in computing the cost or capital cost as the case may be of the building to the taxpayer to the person with whom the taxpayer does not deal at length to the corporation of which the taxpayer is a specified shareholder or to the partnership of which the share of any income or loss is | [
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] | 282 |
or more as the case may be Marginal costs the purposes of subsection costs relating to the construction renovation or alteration of a building or to the ownership of land include paid or payable by a taxpayer in respect of borrowed money that cannot be identified with a particular building or particular land but that can reasonably be considered regard to all the as interest on borrowed money used by the taxpayer in respect of the construction renovation or alteration of a building or the ownership of and paid or payable by a taxpayer in respect of borrowed money that may reasonably be considered regard to all the to have been used to assist directly or indirectly person with whom the taxpayer does not deal at length corporation of which the taxpayer is a specified shareholder or partnership of which the share of any income or loss is or more to construct renovate or alter a building or to purchase land except where the assistance is in the form of a loan to that other person corporation or partnership and a reasonable rate of interest on the loan is charged by the taxpayer Marginal the purposes of subsection the construction | [
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] | 283 |
renovation or alteration of a building is completed at the earlier of the day on which the construction renovation or alteration is actually completed and the day on which all or substantially all of the building is used for the purpose for which it was constructed renovated or altered Marginal s does not apply does not apply to prohibit a deduction in a taxation year of the specified percentage of any outlay or expense described in that subsection made or incurred before 1992 by corporation whose principal business is throughout the year the leasing rental or sale or the development for lease rental or sale or any combination thereof of real or immovable property owned by it to or for a person with whom the corporation is dealing at length or partnership member of which is a corporation described in paragraph and principal business of which is throughout the year the leasing rental or sale or the development for lease rental or sale or any combination thereof of real or immovable property held by it to or for a person with whom each member of the partnership is dealing at length and for the purposes of this subsection specified percentagemeans | [
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] | 284 |
in respect of an outlay or expense made or incurred in 1988 in 1989 in 1990 and in 1991 Marginal does not apply in respect of an outlay or expense in respect of a building or the land described in subparagraph or in respect of the building the construction renovation or alteration of the building was in progress on November 12 1981 the installation of the footings or other base support of the building commenced after November 12 1981 and before 1982 in the case of a new building being constructed in Canada or an existing building being renovated or altered in Canada arrangements evidenced in writing for the construction renovation or alteration were substantially advanced before November 13 1981 and the installation of footings or other base support for the new building or the renovation or alteration of the existing building as the case may be commenced before June 1 1982 or in the case of a new building being constructed in Canada the taxpayer was obligated to construct the building under the terms of an agreement in writing entered into before November 13 1981 and arrangements evidenced in writing respecting the construction of the building were substantially advanced | [
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before June 1 1982 and the installation of footings or other base support for the building commenced before 1983 and the construction renovation or alteration as the case may be of the building proceeds after 1982 without undue delay regard to acts of God labour disputes fire accidents or unusual delay by common carriers or suppliers of materials or Marginal delay the purposes of subsection where more than one building is being constructed under any of the circumstances described in that subsection on one site or on immediately contiguous sites no undue delay shall be regarded as occurring in the construction of any such building if construction of at least one such building proceeds after 1982 without undue delay and continuous construction of all other such buildings proceeds after 1983 without undue delay Marginal of footings the purposes of this section the installation of footings or other base support for a building shall be deemed to commence on the first placement of concrete pilings or other material that is to provide permanent support for the building Marginal on deduction of interest any other provision of this Act than subsection in computing the income for a taxation year of a corporation | [
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] | 286 |
or a trust from a business than the Canadian banking business of an authorized foreign or property no deduction shall be made in respect of that proportion of any amount otherwise deductible in computing its income for the year in respect of interest paid or payable by it on outstanding debts to specified that amount if any by which average of all amounts each of which is in respect of a calendar month that ends in the year the greatest total amount at any time in the month of the outstanding debts to specified of the corporation or trust exceeds 5 times the equity amount of the corporation or trust for the year is of amount determined under subparagraph in respect of the corporation or trust for the year Marginal any other provision of this Act than subsection in this subsection and subsections and to beneficiaryhas the same meaning as in subsection equity amount of a corporation or trust for a taxation year means the case of a corporation resident in Canada the total of retained earnings of the corporation at the beginning of the year except to the extent that those earnings include retained earnings of any other corporation | [
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] | 287 |
average of all amounts each of which is the contributed surplus than any portion of that contributed surplus that arose at a time when the corporation was or that arose in connection with a disposition to which subsection 212 applies or aninvestment as defined in subsection 212 to which subsection 212 at the beginning of a calendar month that ends in the year to the extent that it was contributed by a specified shareholder of the corporation and average of all amounts each of which is the capital at the beginning of a calendar month that ends in the year excluding the capital in respect of shares of any class of the capital stock of the corporation owned by a person other than a specified shareholder of the corporation the case of a trust resident in Canada the amount if any by which total of average of all amounts each of which is the total amount of all equity contributions to the trust made before a calendar month that ends in the year to the extent that the contributions were made by a specified beneficiary of the trust and earnings of the trust for the year exceeds average of all | [
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amounts each of which is the total of all amounts that were paid or became payable by the trust to a beneficiary of the trust in respect of the interest under the trust before a calendar month that ends in the year except to the extent that the amount is in the income for a taxation year because of subsection amount from which tax was deducted under Part XIII because of paragraph or or payable to a person other than a specified beneficiary of the trust and the case of a corporation or trust that is not resident in Canada including a corporation or trust that files a return under this Part in accordance with subsection in respect of the year of the amount if any by which average of all amounts each of which is the cost of a property other than an interest as a member of a partnership owned by the corporation or trust at the beginning of a calendar month that ends in the year is used by the corporation or trust in the year in or held by it in the year in the course of carrying on business in Canada or is an interest | [
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] | 289 |
in real property or a real right in immovables in Canada or an interest in or for civil law a right in timber resource properties and timber limits in Canada and in respect of which the corporation or trust files a return under this Part in accordance with subsection in respect of the year exceeds average of all amounts each of which is the total of all amounts outstanding at the beginning of a calendar month that ends in the year as or on account of a debt or other obligation to pay an amount that was payable by the corporation or trust that may reasonably be regarded as relating to a business carried on by it in Canada or to an interest or right described in clause other than a debt or obligation that is included in the outstanding debts to specified of the corporation or des capitaux equity contribution to a trust means a transfer of property to the trust that is made exchange for an interest as a beneficiary under the trust exchange for a right to acquire an interest as a beneficiary under the trust or no consideration by a person beneficially interested in the de | [
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capitaux outstanding debts to specified of a corporation or trust at any particular time in a taxation year means total of all amounts each of which is an amount outstanding at that time as or on account of a debt or other obligation to pay an amount was payable by the corporation or trust to a person who was at any time in the year specified shareholder of the corporation or a specified beneficiary of the trust or person who was not dealing at length with a specified shareholder of the corporation or a specified beneficiary of the trust as the case may be and which any amount in respect of interest paid or payable by the corporation or trust is or would be but for subsection deductible in computing the income of the corporation or trust for the year but does not include amount outstanding at the particular time as or on account of a debt or other obligation pay an amount to insurance corporation to the extent that the obligation was for the insurance taxation year that included the particular time designated insurance property in respect of an insurance business carried on in Canada through a permanent establishment | [
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] | 291 |
as defined by regulation or authorized foreign bank if the bank uses or holds the obligation at the particular time in its Canadian banking business or is a debt obligation described in subparagraph of the description of A in paragraph 17 to the extent that the proceeds of the debt obligation can reasonably be considered to directly or indirectly fund at the particular time in whole or in part a pertinent loan or indebtedness defined in subsection 212 owing to the corporation or another corporation resident in Canada that does not at the particular time deal at length with the envers des security interest in respect of a property means an interest in or for civil law a right in the property that secures payment of an specified beneficiary of a trust at any time means a person who at that time either alone or together with persons with whom that person does not deal at length has an interest as a beneficiary under the trust with a fair market value that is not less than of the fair market value of all interests as a beneficiary under the trust and for the purpose of determining whether a particular person | [
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] | 292 |
is a specified beneficiary of a trust the particular person or a person with whom the particular person does not deal at length has at that time a right under a contract in equity or otherwise either immediately or in the future and either absolutely or contingently to or to acquire an interest as a beneficiary under a trust the particular person or the person with whom the particular person does not deal at length as the case may be is deemed at that time to own the interest the particular person or a person with whom the particular person does not deal at length has at that time a right under a contract in equity or otherwise either immediately or in the future and either absolutely or contingently to cause a trust to redeem acquire or terminate any interest in it as a beneficiary than an interest held by the particular person or a person with whom the particular person does not deal at the trust is deemed at that time to have redeemed acquired or terminated the interest unless the right is not exercisable at that time because the exercise of the right is contingent on the death | [
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bankruptcy or permanent disability of an individual and the amount of income or capital of the trust that the particular person or a person with whom the particular person does not deal at length may receive as a beneficiary of the trust depends on the exercise by any person of or the failure by any person to exercise a discretionary power that person is deemed to have fully exercised or to have failed to exercise the power as the case may specified beneficiary of a trust at any time means a specified beneficiary of the trust who at that time is a specified shareholderof a corporation at any time means a specified shareholder of the corporation who was at that time a person or a investment specified 2013 c 34 s specified right at any time in respect of a property means a right to at that time mortgage hypothecate assign pledge or in any way encumber the property to secure payment of an obligation other than the particular debt or other obligation described in paragraph or a debt or other obligation described in subparagraph or to use invest sell or otherwise dispose of or in any way alienate the | [
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] | 294 |
property unless it is established by the taxpayer that all of the proceeds of costs if received or that would be received from exercising the right must first be applied to reduce an amount described in subparagraph or specified shareholderof a corporation at any time means a person who at that time either alone or together with persons with whom that person is not dealing at length owns of the capital stock of the corporation that give the holders thereof or more of the votes that could be cast at an annual meeting of the shareholders of the corporation or of the capital stock of the corporation having a fair market value of or more of the fair market value of all of the issued and outstanding shares of the capital stock of the corporation and for the purpose of determining whether a particular person is a specified shareholder of a corporation at any time where the particular person or a person with whom the particular person is not dealing at length has at that time a right under a contract in equity or otherwise either immediately or in the future and either absolutely or contingently or to acquire shares | [
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] | 295 |
in a corporation or to control the voting rights of shares in a corporation or cause a corporation to redeem acquire or cancel any of its shares than shares held by the particular person or a person with whom the particular person is not dealing at the particular person or the person with whom the particular person is not dealing at length as the case may be shall be deemed at that time to own the shares referred to in paragraph and the corporation referred to in paragraph shall be deemed at that time to have redeemed acquired or cancelled the shares referred to in paragraph unless the right is not exercisable at that time because the exercise thereof is contingent on the death bankruptcy or permanent disability of an earnings of a trust resident in Canada for a taxation year means the total of all amounts each of which is the amount in respect of a particular taxation year of the trust that ended before the year determined by the formula A B where Marginal shareholder or specified beneficiary the purposes of subsections to if particular person would but for this subsection be a specified shareholder of a corporation | [
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] | 296 |
or a specified beneficiary of a trust at any time was in effect at that time an agreement or arrangement under which on the satisfaction of a condition or the occurrence of an event that it is reasonable to expect will be satisfied or will occur the particular person will cease to be a specified shareholder of the corporation or a specified beneficiary of the trust and purpose for which the particular person became a specified shareholder or specified beneficiary was the safeguarding of rights or interests of the particular person or a person with whom the particular person is not dealing at length in respect of any indebtedness owing at any time to the particular person or a person with whom the particular person is not dealing at length the particular person is deemed not to be a specified shareholder of the corporation or a specified beneficiary of the trust as the case may be at that time Marginal shareholder or specified beneficiary the purposes of subsections to a corporation is deemed to be a specified shareholder of itself and a trust is deemed to be a specified beneficiary of itself Marginal used in business cost attribution the purposes | [
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] | 297 |
of subparagraph of the definitionequity amountin subsection a property is partly used or held by a taxpayer in a taxation year in the course of carrying on business in Canada the cost of the property to the taxpayer is deemed for the year to be equal to the same proportion of the cost to the taxpayer of the property without reference to this that the proportion of the use or holding made of the property in the course of carrying on business in Canada in the year is of the whole use or holding made of the property in the and a corporation or trust is deemed to own a portion of a property of a partnership because of subsection at any time property is deemed to have at that time a cost to the corporation or trust equal to the same proportion of the cost of the property to the partnership as the proportion of the debts and other obligations to pay an amount of the partnership allocated to it under subsection is of the total amount of all debts and other obligations to pay an amount of the partnership and the case of a partnership that carries on | [
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] | 298 |
business in Canada the corporation or trust is deemed to use or hold the property in the course of carrying on business in Canada to the extent the partnership uses or holds the property in the course of carrying on business in Canada for the fiscal period of the partnership that includes that time Marginal trust income the purposes of this Act a trust resident in Canada may designate in its return of income under this Part for a taxation year that all or any portion of an amount paid or credited as interest by the trust or by a partnership in the year to a person is deemed to be income of the trust that has been paid to the person as a beneficiary of the trust and not to have been paid or credited by the trust or the partnership as interest to the extent that an amount in respect of the interest included in computing the income of the trust for the year under paragraph or not deductible in computing the income of the trust for the year because of subsection Marginal loan arrangement applies at any time in respect of a taxpayer if at that time | [
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Subsets and Splits