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taxpayer has a particular amount outstanding as or on account of a particular debt or other obligation to pay an amount to a person this subsection and subsection referred to as the intermediary is neither person resident in Canada with whom the taxpayer does not deal at length nor person that is in respect of the taxpayer described in subparagraph of the definitionoutstanding debts to specified subsection intermediary or a person that does not deal at length with the intermediary an amount outstanding as or on account of a debt or other obligation to pay an amount to a particular person that is in respect of the taxpayer described in subparagraph of the definitionoutstanding debts to specified subsection that meets any of the following conditions this subsection and subsection referred to as the 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 the particular debt or other obligation or can reasonably be concluded that all or a portion of the particular amount became owing or was permitted to remain owing because or a portion of the debt or other obligation was entered | [
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into or was permitted to remain outstanding or intermediary 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 that is in respect of the taxpayer a particular person described in subparagraph of the definitionoutstanding debts to specified subsection and existence of the specified right is required under the terms and conditions of the particular debt or other obligation or can reasonably be concluded that all or a portion of the particular amount became owing or was permitted to remain owing because specified right was granted or intermediary anticipated that the specified right would be and total of all amounts each of which is in respect of the particular debt or other obligation an amount outstanding as or on account of an intermediary debt or the fair market value of a particular property described in subparagraph is equal to at least of the total of particular amount and total of all amounts each of which is an amount than the particular that the taxpayer or a person that does not deal at length | [
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with the taxpayer has outstanding as or on account of a debt or other obligation to pay an amount to the intermediary under the agreement or an agreement that is connected to the agreement under which the particular debt or other obligation was entered into if intermediary is granted a security interest in respect of a property that is the intermediary debt or the particular property as the case may be and the security interest secures the payment of two or more debts or other obligations that include the debt or other obligation and the particular debt or other obligation and security interest that secures the payment of a debt or other obligation referred to in clause secures the payment of every debt or other obligation referred to in that clause Marginal loan arrangement this subsection applies at any time in respect of a taxpayer for the purpose of applying subsections and portion of the particular amount at that time referred to in paragraph that is equal to the lesser of the following amounts is deemed to be an amount outstanding as or on account of a debt or other obligation to pay an amount to the particular person referred | [
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] | 302 |
to in subparagraph or as the case may be and not to the amount outstanding as or on account of the intermediary debt or the fair market value of the particular property referred to in subparagraph as the case may be and proportion of the particular amount that the amount outstanding or the fair market value as the case may be is of the total of all amounts each of which is amount outstanding as or on account of an intermediary debt in respect of the particular debt or other obligation owed to the particular or any other person that is in respect of the taxpayer described in the definitionoutstanding debts to specified subsection or fair market value of a particular property referred to in subparagraph in respect of the particular debt or other obligation and portion of the interest paid or payable by the taxpayer in respect of a period throughout which subparagraph applies on the particular debt or other obligation referred to in paragraph that is equal to the amount determined by the following formula is deemed to be paid or payable by the taxpayer to the particular and not to the intermediary as interest for the period | [
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] | 303 |
on the amount deemed by subparagraph to be outstanding to the particular A where the purposes of Part XIII and subject to subsections and interest deemed under subparagraph to be paid or payable to the particular in respect of a period is to the extent that the interest is not deductible in computing the income of the taxpayer for the year because of subsection deemed to be paid or payable by the taxpayer to the particular and not to the intermediary in respect of the period Marginal debts and property the purposes of this subsection paragraph subsections to and paragraph each member of a partnership at any time is deemed at that time owe the portion this subsection and paragraph referred to as the of each debt or other obligation to pay an amount of the partnership and to own the portion of each property of the partnership that is equal to specified proportion for the last fiscal period if any of the partnership ending or before the end of the taxation year referred to in subsection and a time when the member is a member of the partnership and the member does not have a specified proportion described in | [
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] | 304 |
subparagraph the proportion 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 owe the debt amount to the person to whom the partnership owes the debt or other obligation to pay an and have paid interest on the debt amount that is deductible in computing the income to the extent that an amount in respect of interest paid or payable on the debt amount by the partnership is deductible in computing the income Marginal foreign accrual property income amount in respect of interest paid or payable to a controlled foreign affiliate of a corporation resident in Canada that would otherwise not be deductible by the corporation for a taxation year because of subsection may be deducted to the extent that an amount included under subsection in computing the income for the year or a subsequent year can reasonably be considered to be in respect of the interest Marginal respecting prepaid expenses any other provision of this Act computing a income for a taxation year from a business or property than income from a business computed in accordance with the method authorized by subsection | [
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] | 305 |
no deduction shall be made in respect of an outlay or expense to the extent that it can reasonably be regarded as having been made or incurred consideration for services to be rendered after the end of the year on account of in lieu of payment of or in satisfaction of interest taxes than taxes imposed on an insurer in respect of insurance premiums of a or guaranteed renewable accident and sickness insurance policy or a life insurance policy other than a group term life insurance policy that provides coverage for a period of 12 months or rent or royalties in respect of a period that is after the end of the year consideration for insurance in respect of a period after the end of the year other than the taxpayer is an insurer consideration for reinsurance and for insurance on the life of an individual under a group term life insurance policy where all or part of the consideration is for insurance that is would be if the individual in respect of a period that ends more than 13 months after the consideration is paid or to clause and subsections 144 to as consideration for adesignated employee defined in | [
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] | 306 |
subsection 144 to be provided after the end of the year than consideration payable in the year to a corporation that is licensed to provide insurance for insurance coverage in respect of the portion of each outlay or expense than an outlay or expense of a corporation partnership or trust as on account of in lieu of payment of or in satisfaction of made or incurred as would but for paragraph be deductible in computing a income for a taxation year shall be deductible in computing the income for the subsequent year to which it can reasonably be considered to the purposes of section 37 1 such portion of each qualified expenditure the meaning assigned by subsection 37 as was made by a taxpayer in a taxation year and as would but for paragraph have been deductible in computing the income for the year shall be deemed to be a qualified expenditure made by the taxpayer in the year and be a qualified expenditure made by the taxpayer in the subsequent year to which the expenditure can reasonably be considered to the purpose of paragraph an outlay or expense of a taxpayer is deemed not to include any payment referred | [
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] | 307 |
to in subparagraph or that made by the taxpayer to a person or partnership with which the taxpayer deals at length and not an expenditure described in subparagraph and the purposes of section 37 and the definitionqualified expenditurein subsection the portion of an expenditure that is made or incurred by a taxpayer in a taxation year and that would but for paragraph have been deductible under section 37 in computing the income for the year is deemed to be made or incurred by the taxpayer in the year and be made or incurred by the taxpayer in the subsequent taxation year to which the expenditure can reasonably be considered to relate 2017 c 20 s Marginal term life insurance taxpayer pays a premium after February 1994 and before 1997 under a group term life insurance policy for insurance on the life of an individual insurance is for the remainder of the lifetime and further premiums will be payable for the insurance no amount may be deducted in computing the income for a taxation year from a business or property in respect of the premium except that there may be so deducted the year is the taxation year in which the | [
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] | 308 |
premium was paid or a subsequent taxation year and the individual is alive at the end of the year the lesser of amount determined by the formula A B and of the amount determined by the formula where the individual died in the year the amount determined under subparagraph Marginal of subsection to insurers the purpose of subsection an outlay or expense made or incurred by an insurer in a taxation year on account of the acquisition of an insurance policy at any time prior to the issuance of the policy is deemed to be an expense incurred as consideration for services rendered in the particular year that the policy is issued Marginal bonuses and payments to subsection 142 where at any time a payment other than a payment that reasonably be considered to have been made in respect of the extension of the term of a debt obligation or in respect of the substitution or conversion of a debt obligation to another debt obligation or share or contingent or dependent on the use of or production from property or is computed by reference to revenue profit cash flow commodity price or any other similar criterion or by reference to | [
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] | 309 |
dividends paid or payable to shareholders of any class of shares of the capital stock of a corporation is made to a person or partnership by a taxpayer in the course of carrying on a business or earning income from property in respect of borrowed money or on an amount payable for property acquired by the taxpayer this subsection referred to as a consideration for a reduction in the rate of interest payable by the taxpayer on the debt obligation or a penalty or bonus payable by the taxpayer because of the repayment by the taxpayer of all or part of the principal amount of the debt obligation before its maturity the payment shall to the extent that it can reasonably be considered to relate to and does not exceed the value at that time of an amount that but for the reduction described in paragraph or the repayment described in paragraph would have been paid or payable by the taxpayer as interest on the debt obligation for a taxation year of the taxpayer ending after that time be deemed the purposes of this Act to have been paid by the taxpayer and received by the person or partnership at | [
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] | 310 |
that time as interest on the debt obligation and the purpose of computing the income in respect of the business or property for the year to have been paid or payable by the taxpayer in that year as interest pursuant to a legal obligation to pay interest the case of a reduction described in paragraph on the debt obligation and the case of a repayment described in paragraph the repayment was in respect of all or part of the principal amount of the debt obligation that was borrowed money except to the extent that the borrowed money was used by the taxpayer to acquire property on borrowed money used in the year for the purpose for which the borrowed money that was repaid was used and the repayment was in respect of all or part of the principal amount of the debt obligation that was either borrowed money used to acquire property or an amount payable for property acquired by the taxpayer on the debt obligation to the extent that the property or property substituted therefor is used by the taxpayer in the year for the purpose of gaining or producing income therefrom or for the purpose of gaining or | [
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] | 311 |
producing income from a business Marginal on debt obligations the purposes of this Part the amount of interest payable on borrowed money or on an amount payable for property this subsection and subsections to referred to as the by a corporation partnership or trust this subsection and subsections to referred to as the in respect of a taxation year shall notwithstanding subparagraph be deemed to be an amount equal to the lesser of amount of interest not in excess of a reasonable amount that would be payable on the debt obligation by the borrower in respect of the year if no amount had been paid before the end of the year in satisfaction of the obligation to pay interest on the debt obligation in respect of the year and if the amount outstanding at each particular time in the year that is after 1991 on account of the principal amount of the debt obligation were the amount if any by which amount outstanding at the particular time on account of the principal amount of the debt obligation exceeds the total of amounts each of which is an amount paid before the particular time in satisfaction in whole or in part | [
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reasonable exceeds total of all amounts of interest deemed by this subsection to have been payable on the debt obligation by the borrower in respect of taxation years ending before the year Marginal on debt obligations at any time in a taxation year of a borrower a debt obligation of the borrower is settled or extinguished or the holder of the obligation acquires or reacquires property of the borrower in circumstances in which section 79 applies in respect of the debt obligation and the total of amounts each of which is an amount paid at or before that time in satisfaction in whole or in part of the obligation to pay interest on the debt obligation in respect of a period or part of a period that is after that time and amounts of interest payable on the debt obligation without reference to subsection by the borrower in respect of taxation years ending after 1991 and before that time or in respect of periods or parts of periods that are in such years and before that time the extent that the interest does not exceed a reasonable exceeds the total of amounts of interest deemed by subsection to have been | [
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payable on the debt obligation by the borrower in respect of taxation years ending before that time and amount of interest that would be deemed by subsection to have been payable on the debt obligation by the borrower in respect of the year if the year had ended immediately before that time excess is in this subsection referred to as the the following rules the purpose of applying section 79 in respect of the borrower the principal amount at that time of the debt obligation shall be deemed to be equal to the amount if any by which principal amount at that time of the debt obligation exceeds excess amount and excess amount shall be deducted at that time in computing the forgiven amount in respect of the obligation the meaning assigned by subsection Marginal an amount is paid at any time by a person or partnership in respect of a debt obligation of a borrower on account of in lieu of payment of or in satisfaction of interest on the debt obligation in respect of a period or part thereof that is after 1991 and after that time or consideration for a reduction in the rate of interest payable | [
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on the debt obligation for greater certainty a payment described in paragraph or in respect of a period or part thereof that is after 1991 and after that time that amount shall be deemed for the purposes of subsection and subject to that subsection for the purposes of clause subparagraph paragraph and subsection to be an amount of interest payable on the debt obligation by the borrower in respect of that period or part thereof and shall be deemed for the purposes of subparagraph and paragraph to be an amount paid at that time in satisfaction of the obligation to pay interest on the debt obligation in respect of that period or part thereof Marginal the amount of interest payable on a debt obligation without reference to subsection by a borrower in respect of a particular period or part thereof that is after 1991 can reasonably be regarded as an amount payable as consideration for reduction in the amount of interest that would otherwise be payable on the debt obligation in respect of a subsequent period or reduction in the amount that was or may be paid before the beginning of a subsequent period in satisfaction of the obligation to | [
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pay interest on the debt obligation in respect of that subsequent period without reference to the existence of or the amount of any interest paid or payable on any other debt that amount shall for the purposes of clause subparagraph paragraph and subsection be deemed to be an amount of interest payable on the debt obligation by the borrower in respect of the subsequent period and not to be an amount of interest payable on the debt obligation by the borrower in respect of the particular period and shall when paid be deemed for the purposes of subparagraph and paragraph to be an amount paid in satisfaction of the obligation to pay interest on the debt obligation in respect of the subsequent period Marginal the liability in respect of a debt obligation of a person or partnership is assumed by a borrower at any time amount of interest payable on the debt obligation without reference to subsection by any person or partnership in respect of a period shall to the extent that that period is included in a taxation year of the borrower ending after 1991 be deemed for the purposes of clause subparagraph and paragraph to be an amount | [
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] | 317 |
of interest payable on the debt obligation by the borrower in respect of that year and application of subsections and to the borrower in respect of the debt obligation after that time shall be determined on the assumption that subsection applied to the borrower in respect of the debt obligation before that time and for the purposes of this subsection where the borrower came into existence at a particular time that is after the beginning of the particular period beginning at the beginning of the first period in respect of which interest was payable on the debt obligation by any person or partnership and ending at the particular time the borrower shall be deemed have been in existence throughout the particular period and have had throughout the particular period taxation years ending on the day of the year on which its first taxation year ended Marginal the amount paid by a borrower at any particular time in satisfaction of the obligation to pay a particular amount of interest on a debt obligation in respect of a subsequent period or part thereof exceeds the particular amount of that interest discounted the particular period beginning at the particular time and ending at | [
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] | 318 |
the end of the subsequent period or part thereof and the rate or rates of interest applying under the debt obligation during the particular period where the rate of interest of any part of the particular period is not fixed at the particular time at the prescribed rate of interest in effect at the particular that excess shall the purposes of applying subsections to and be deemed to be neither an amount of interest payable on the debt obligation nor an amount paid in satisfaction of the obligation to pay interest on the debt obligation and deemed to be a payment described in paragraph in respect of the debt obligation Marginal in any of subsections to shall be construed as providing that total of all amounts each of which is the amount of interest payable on a debt obligation by an individual than a or deemed by subsection to be payable on the debt obligation by a corporation partnership or trust in respect of a taxation year ending after 1991 and before any particular time may exceed total of all amounts each of which is the amount of interest payable on the debt obligation without reference to subsection by a | [
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person or partnership in respect of a taxation year ending after 1991 and before that particular time Marginal benefit plan does not apply in respect of a contribution to an employee benefit plan the extent that the contribution made in respect of services performed by an employee who is not resident in Canada and is regularly employed in a country other than Canada and reasonably be regarded as having been made in respect of services performed or to be performed during a period when the employee is resident in custodian of which is to the extent that the contribution in respect of an employee who is at the time the contribution is made and reasonably be regarded as having been made in respect of services performed or to be performed during a period when the employee is resident in or custodian of which is to the extent that the contribution can reasonably be regarded as having been made in respect of services performed by an employee in a particular calendar month where employee was resident in Canada throughout no more than 60 of the 72 calendar months ending with the particular month and employee became a member of the plan | [
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before the end of the month following the month in which the employee became resident in Canada and for the purpose of this paragraph where benefits provided to an employee under a particular employee benefit plan are replaced by benefits provided under another employee benefit plan the other plan shall be deemed in respect of the employee to be the same plan as the particular plan Marginal any other provision of this Act in computing the income of a taxpayer for a taxation year no amount is deductible under paragraph or in respect of borrowed money other property acquired by the in respect of any period after which the money other is used by the taxpayer for the purpose of a payment after November 12 1981 as consideration for an annuity contract unless the contract was acquired pursuant to an agreement in writing entered into before November 13 a premium the meaning assigned by subsection read without reference to the portion of the definitionpremiumin that subsection following paragraph of that under a registered retirement savings plan after November 12 a contribution to a deferred profit sharing plan a pooled registered pension plan or a registered pension plan other than contribution | [
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] | 321 |
described in subparagraph or they read in their application to the 1990 taxation that was required to be made pursuant to an obligation entered into before November 13 1981 or contribution deductible under paragraph or in computing the a payment as consideration for an annuity the payment for which was deductible in computing the income by virtue of paragraph a contribution to a retirement compensation arrangement where the contribution was deductible under paragraph in computing the a contribution to a net income stabilization 2011 c 24 s a contribution into a registered education savings a contribution to a registered disability savings a contribution under a or a contribution to a FHSA and for the purposes of this subsection to the extent that an indebtedness is incurred by a taxpayer in respect of a property and at any time that property or a property substituted therefor is used for any of the purposes referred to in this subsection the indebtedness shall be deemed to be incurred at that time for that purpose Marginal space in home any other provision of this Act in computing an income from a business for a taxation year amount shall be deducted in respect of an | [
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] | 322 |
otherwise deductible amount for any part this subsection referred to as the of a domestic establishment in which the individual resides except to the extent that the work space is either principal place of business or exclusively for the purpose of earning income from business and used on a regular and continuous basis for meeting clients customers or patients of the individual in respect of the the conditions set out in subparagraph or are met the amount for the work space that is deductible in computing the income for the year from the business shall not exceed the income for the year from the business computed without reference to the amount and section 34 and amount not deductible by reason only of paragraph in computing the income from the business for the immediately preceding taxation year shall be deemed to be an amount otherwise deductible that subject to paragraphs and may be deducted for the year for the work space in respect of the business Marginal s applies to money lenders applies subject to subsection 142 when taxpayer this subsection and subsection referred to as the disposes of a particular property than for the purposes of computing the exempt surplus | [
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] | 323 |
or exempt deficit and taxable surplus or taxable deficit of a foreign affiliate of a taxpayer in respect of the taxpayer where the transferor is the affiliate or is a partnership of which the affiliate is a member property that is or would be if the transferor were a foreign affiliate of the taxpayer excluded property the meaning assigned by subsection of the disposition is not described in any of paragraphs to of the definitionsuperficial lossin section transferor is not an ordinary business of the transferor includes the lending of money and the particular property was used or held in the ordinary course of that particular property is a share or a loan bond debenture mortgage hypothecary claim note agreement for sale or any other particular property was immediately before the disposition not a capital property of the the period that begins 30 days before and ends 30 days after the disposition the transferor or a person affiliated with the transferor acquires a property this subsection and subsection referred to as the that is or is identical to the particular and the end of the period the transferor or a person affiliated with the transferor owns the substituted property Marginal | [
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] | 324 |
s applies to adventurers in trade applies where person this subsection and subsection referred to as the disposes of a particular particular property is described in an inventory of a business that is an adventure or concern in the nature of disposition is not a disposition that is deemed to have occurred by subsection 10 or section 70 subsection section 128 1 paragraph 132 or or subsection or 138 or the period that begins 30 days before and ends 30 days after the disposition the transferor or a person affiliated with the transferor acquires property this subsection and subsection referred to as the that is or is identical to the particular and the end of the period the transferor or a person affiliated with the transferor owns the substituted property Marginal on certain properties this subsection applies because of subsection or to a disposition of a particular property loss if any from the disposition is deemed to be nil and amount of the loss if any from the disposition without reference to this is deemed to be a loss of the transferor from a disposition of the particular property at the first time after the disposition which a period begins | [
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throughout which neither the transferor nor a person affiliated with the transferor owns substituted property or property that is identical to the substituted property and that was acquired after the day that is 31 days before the period begins which the substituted property would if it were owned by the transferor be deemed by section 128 1 or subsection to have been disposed of by the transferor is immediately before the transferor is subject to a loss restriction event or the transferor is a corporation the purposes of computing the foreign accrual property income exempt surplus or exempt deficit and taxable surplus or taxable deficit in respect of a taxpayer for a taxation year of the transferor where the transferor is a foreign affiliate of the taxpayer at which the liquidation and dissolution of the transferor begins unless the liquidation and dissolution is qualifying liquidation and dissolution the meaning assigned by subsection of the transferor or designated liquidation and dissolution the meaning assigned by subsection of the transferor and any other purposes at which the than a to which subsection of the transferor begins and and for the purpose of paragraph where a partnership otherwise ceases to exist at any | [
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] | 326 |
time after the disposition the partnership is deemed not to have ceased to exist and each person who was a member of the partnership immediately before the partnership would but for this subsection have ceased to exist is deemed to remain a member of the partnership until the time that is immediately after the first time described in subparagraphs to Marginal identical property the purposes of subsections and a right to acquire a property than a right as security only derived from a mortgage hypothec agreement for sale or similar is deemed to be a property that is identical to the property Marginal following definitions apply in this subsection and subsections to offsetting position in respect of a particular position of a person or partnership this definition referred to as the means one or more positions that held by holder person or partnership that does not deal at length with or is affiliated with the holder this subsection and subsections and referred to as the or greater certainty by any combination of the holder and one or more connected the effect or would have the effect if each of the positions held by a connected person were held by the | [
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] | 327 |
holder of eliminating all or substantially all of the risk of loss and opportunity for gain or profit in respect of the particular and held by a connected person can reasonably be considered to have been held with the purpose of obtaining the effect described in paragraph position of a person or partnership means one or more properties obligations or liabilities of the person or partnership if property obligation or liability is share in the capital stock of a corporation interest in a partnership interest in a trust commodity currency swap agreement a forward purchase or sale agreement a forward rate agreement a futures agreement an option agreement or a similar agreement debt owed to or owing by the person or partnership that at any time denominated in a foreign currency be described in paragraph of theIncome Tax Regulationsif that paragraph were read without reference to the words than one described in paragraph or or convertible into or exchangeable for an interest or for civil law a right in any property that is described in any of subparagraphs to obligation to transfer or return to another person or partnership a property identical to a particular property described in any of | [
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] | 328 |
subparagraphs to that was previously transferred or lent to the person or partnership by that other person or partnership or interest or for civil law a right in any property that is described in any of subparagraphs to and is reasonable to conclude that if there is more than one property obligation or liability each of them is held in connection with each other successor position in respect of a position this definition referred to as the means a particular position if particular position is an offsetting position in respect of a second second position was an offsetting position in respect of the initial position that was disposed of at a particular and particular position was entered into during the period that begins 30 days before and ends 30 days after the particular time unrecognized loss in respect of a position of a person or partnership at a particular time in a taxation year means the loss if any that would be deductible in computing the income of the person or partnership for the year with respect to the position if it were disposed of immediately before the particular time at its fair market value at the time of disposition | [
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] | 329 |
non unrecognized profit in respect of a position of a person or partnership at a particular time in a taxation year means the profit if any that would be included in computing the income of the person or partnership for the year with respect to the position if it were disposed of immediately before the particular time at its fair market value at the time of disposition non Marginal of subsection to subsection subsection applies in respect of a disposition of a particular position by a person or partnership this subsection and subsections and referred to as the if disposition is not a disposition that is deemed to have occurred by section 70 subsection section 128 1 or subsection or transferor is not afinancial defined in subsection 142 a mutual fund corporation or a mutual fund and particular position was immediately before the disposition not a capital property or an obligation or liability on account of capital of the transferor Marginal losses this subsection applies in respect of a disposition of a particular position by a transferor the portion of the loss if any from the disposition of the particular position that is deductible in computing the income for a | [
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] | 330 |
particular taxation year is the amount determined by the formula A B C where the particular taxation year is the taxation year in which the disposition occurs the amount of the loss determined without reference to this subsection is for greater certainty subject to subsection and any other taxation year the disposition occurred in a preceding taxation year the amount determined for C in respect of the disposition for the immediately preceding taxation year and any other case and amount determined for A for the taxation year in which the disposition occurs and amount determined by the formula D where particular position that are offsetting positions in respect of the particular position would be to the extent that there is no successor position in respect of the particular position if the particular position continued to be held by the positions in respect of the particular position this purpose a successor position in respect of a position includes a successor position that is in respect of a successor position in respect of the and that are offsetting positions in respect of any successor position referred to in subparagraph would be if any such successor position continued to be held by the | [
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] | 331 |
G H where particular position was a successor position in respect of that position this purpose a successor position in respect of a position includes a successor position that is in respect of a successor position in respect of the and position was offsetting position in respect of the particular position offsetting position in respect of a position in respect of which the particular position was a successor position this purpose a successor position in respect of a position includes a successor position that is in respect of a successor position in respect of the or particular position and Marginal does not apply in respect of a particular position of a transferor if is the case that the particular position or the offsetting position in respect of the particular position consists of that the holder of the position manufactures produces grows extracts or processes or that the holder of the position incurs in the course of a business that consists of one or any combination of the activities described in clause and can reasonably be considered that the position not described in subparagraph the particular position if the offsetting position is described in subparagraph or the offsetting position if the | [
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] | 332 |
particular position is described in that subparagraph is held to reduce the risk with respect to the position described in subparagraph from the case of a position described in clause price changes or fluctuations in the value of currency with respect to the goods described in clause or the case of a position described in clause fluctuations in interest rates or in the value of currency with respect to the debt described in clause transferor or a connected person this paragraph referred to as the continues to hold a position that would be an offsetting position in respect of the particular position if the particular position continued to be held by the transferor throughout a period beginning on the date of disposition of the particular position and at no time during the period the risk of loss or opportunity for gain or profit with respect to the position reduced in any material respect by another position entered into or disposed of by the holder or the risk of loss or opportunity for gain or profit with respect to the position be reduced in any material respect by another position entered into or disposed of by a connected person if the | [
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other position were entered into or disposed of by the or can reasonably be considered that none of the main purposes of the series of transactions or events or any of the transactions or events in the series of which the holding of both the particular position and offsetting position are part is to avoid reduce or defer tax that would otherwise be payable under this Act Marginal the purposes of subsections to a position of a person or partnership is not a property of the person or partnership the person or partnership is deemed hold the position at any time while it is a position of the person or partnership and have disposed of the position when the position is settled or extinguished in respect of the person or disposition of a position is deemed to include a disposition of a portion of the position held by one or more persons or partnerships referred to in paragraph of the definitionoffsetting positionin subsection is deemed to be an offsetting position in respect of a particular position of a person or partnership if is a high degree of negative correlation between changes in value of the position and the particular position | [
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] | 334 |
and can reasonably be considered that the principal purpose of the series of transactions or events or any of the transactions in the series of which the holding of both the position and the particular position are part is to avoid reduce or defer tax that would otherwise be payable under this and or more positions held by one or more persons or partnerships referred to in paragraph of the definitionoffsetting positionin subsection are deemed to be a successor position in respect of a particular position of a person or partnership if portion of the particular position was disposed of at a particular time position is or the positions include as the case may be a position that consists of the portion of the particular position that was not disposed of this paragraph referred to as the portion of the particular there is more than one position the position or positions that do not consist of the remaining portion of the particular position were entered into during the period that begins 30 days before and ends 30 days after the particular time position is or the positions taken together would be as the case may be an offsetting position in | [
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] | 335 |
respect of a second position the meaning of the definitionsuccessor positionin subsection second position was an offsetting position in respect of the particular position and can reasonably be considered that the principal purpose of the series of transactions or events or any of the transactions in the series of which the disposition of a portion of the particular position and the holding of one or more positions are part is to avoid reduce or defer tax that would otherwise be payable under this Act Marginal taxation years applies if any time in a particular taxation year of a transferor a position referred to in any of subparagraphs to of the description of D in subsection this subsection and subsection referred to as the is held by a connected connected person disposes of the gain position in the particular taxation and taxation year of the connected person in which the disposition referred to in paragraph occurs ends after the end of the particular taxation year Marginal taxation years this subsection applies for the purposes of the definitionunrecognized profitin subsection and subsection the portion of the profit if any realized from the disposition of the gain position referred to in paragraph that | [
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] | 336 |
is determined by the following formula is deemed to be unrecognized profit in respect of the gain position until the end of the taxation year of the connected person in which the disposition A where Marginal 18 definitions in this subsection apply in this section matchable expenditureof a taxpayer means the amount of an expenditure that is made by the taxpayer to a right to receive production a covenant or obligation arising in circumstances in which it is reasonable to conclude that a relationship exists between the covenant or obligation and a right to receive production or or protect a right to receive production but does not include an amount for which a deduction is provided under section 20 in computing the income right to receive productionmeans a right under which a taxpayer is entitled either immediately or in the future and either absolutely or contingently to receive an amount all or a portion of which is computed by reference to use of property production revenue profit cash flow commodity price cost or value of property or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares where the amount is | [
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] | 337 |
in respect of another activity property or business but such a right does not include an income interest in a trust a Canadian resource property or a foreign resource property aux tax benefitmeans a reduction avoidance or deferral of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act tax sheltermeans a property that would be a tax shelter defined in subsection 237 if cost of a right to receive production were the total of all amounts each of which is a matchable expenditure to which the right and 18 to 18 did not apply for the purpose of computing an amount or in the case of a partnership a loss represented to be deductible taxpayerincludes a partnership Marginal on the deductibility of matchable expenditure computing a income from a business or property for a taxation year no amount of a matchable expenditure may be deducted except as provided by subsection 18 Marginal of matchable expenditure a matchable expenditure would but for subsection 18 and this subsection be deductible in computing the income there may be deducted in respect of the matchable expenditure in computing the income for | [
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] | 338 |
a taxation year the amount that is determined under subsection 18 for the year in respect of the expenditure Marginal of deduction the purpose of subsection 18 the amount determined under this subsection for a taxation year in respect of a matchable expenditure is the amount if any that is the least of total of lesser of of the matchable expenditure and amount determined by the formula C where amount if any by which the amount determined under this paragraph for the preceding taxation year in respect of the matchable expenditure exceeds the amount of the matchable expenditure deductible in computing the income for that preceding year total of amounts each of which is included in computing the income for the year than any portion of such amount that is the subject of a reserve claimed by the taxpayer for the year under this in respect of the right to receive production to which the matchable expenditure relates and amount by which the amount determined under this paragraph for the preceding taxation year in respect of the matchable expenditure exceeds the amount of the matchable expenditure deductible in computing the income for that preceding year and amount if any by | [
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] | 339 |
which total of all amounts each of which is an amount of the matchable expenditure that would but for this section have been deductible in computing the income for the year or a preceding taxation year exceeds total of all amounts each of which is an amount of the matchable expenditure deductible under subsection 18 in computing the income for a preceding taxation year Marginal rules the purpose of this section a matchable expenditure is made before the day on which the related right to receive production is acquired by the taxpayer the expenditure is deemed to have been made on that a taxpayer has one or more rights to renew a particular right to receive production to which a matchable expenditure relates for one or more additional terms after the term that includes the time at which the particular right was acquired the particular right is deemed to terminate on the latest day on which the latest possible such term could terminate if all rights to renew the particular right were a taxpayer has 2 or more rights to receive production that can reasonably be considered to be related to each other the rights are deemed to be one | [
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] | 340 |
and the term of a right to receive production is for an indeterminate period the right is deemed to terminate 240 months after it is acquired Marginal of disposition considered income in a taxation year a taxpayer disposes of all or part of a right to receive production to which a matchable expenditure relates the proceeds of the disposition shall be included in computing the income for the year Marginal length disposition to subsections 18 to 18 where in a taxation year a taxpayer disposes than in a disposition to which subsection or of all of the right to receive production to which a matchable expenditure than an expenditure no portion of which would if this section were read without reference to this subsection be deductible under subsection 18 in computing the relates or the right expires the amount deductible in respect of the expenditure under subsection 18 in computing the income for the year is deemed to be the amount if any determined under paragraph 18 for the year in respect of the expenditure Marginal length disposition 18 applies where particular right to receive production to which a matchable expenditure than an expenditure no portion of which would if | [
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] | 341 |
this section were read without reference to subsections 18 and 18 be deductible under subsection 18 in computing the relates has expired or the taxpayer has disposed of all of the right than in a disposition to which subsection or the period that begins 30 days before and ends 30 days after the disposition or expiry the taxpayer or a person affiliated or who does not deal at length with the taxpayer acquires a right to receive production this subsection and subsection 18 referred to as the that is or is identical to the particular and the end of the period the taxpayer or a person affiliated or who does not deal at length with the taxpayer owns the substituted property Marginal case 18 applies where particular right to receive production to which a matchable expenditure than an expenditure no portion of which would if this section were read without reference to subsections 18 and 18 be deductible under subsection 18 in computing the relates has expired or the taxpayer has disposed of all of the right than in a disposition to which subsection or and the period that begins at the time of the disposition or expiry and ends | [
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] | 342 |
30 days after that time a taxpayer that had an interest directly or indirectly in the right has another interest directly or indirectly in another right to receive production which other interest is a tax shelter or a tax shelter investment defined by section 143 Marginal of deduction if length disposition this subsection applies because of subsection 18 or 18 to a disposition or expiry in a taxation year or a preceding taxation year of a right to receive production to which a matchable expenditure relates amount deductible under subsection 18 in respect of the expenditure in computing the income for a taxation year that ends at or after the disposition or expiry of the right is the least of the amounts determined under subsection 18 for the year in respect of the and least of the amounts determined under subsection 18 in respect of the expenditure for a taxation year is deemed to be the amount if any determined under paragraph 18 in respect of the expenditure for the year where the year includes the time that is immediately before the first time after the disposition or expiry which the right would if it were owned by the taxpayer | [
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] | 343 |
be deemed by section 128 1 or subsection to have been disposed of by the taxpayer is immediately before the taxpayer is subject to a loss restriction event which of the taxpayer begins than a to which subsection if the taxpayer is a corporation subsection 18 applies at which a period begins throughout which neither the taxpayer nor a person affiliated or who does not deal at length with the taxpayer owns substituted property or property that is identical to the substituted property and that was acquired after the day that is 31 days before the period began or subsection 18 applies at which a period begins throughout which no taxpayer who had an interest directly or indirectly in the right has an interest directly or indirectly in another right to receive production if one or more of those direct or indirect interests in the other right is a tax shelter or tax shelter investment defined by section 143 Marginal the purpose of paragraph 18 where a partnership otherwise ceases to exist at any time after a disposition or expiry referred to in subsection 18 the partnership is deemed not to have ceased to exist and each taxpayer who was | [
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] | 344 |
a member of the partnership immediately before the partnership would but for this subsection have ceased to exist is deemed to remain a member of the partnership until the time that is immediately after the first of the times described in subparagraphs 18 to 18 Marginal property the purposes of subsections and a right to acquire a particular right to receive production than a right as security only derived from a mortgage hypothec agreement of sale or similar is deemed to be a right to receive production that is identical to the particular right Marginal of section 143 2 the purpose of applying section 143 2 to an amount that would if this section were read without reference to this subsection be a matchable expenditure any portion of the cost of which is deductible under subsection 18 the expenditure is deemed to be a tax shelter investment and that section shall be read without reference to subparagraph 143 Marginal obligations the rate of return on a right to receive production to which a matchable expenditure than an expenditure no portion of which would if this section were read without reference to this subsection be deductible under subsection 18 in computing | [
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] | 345 |
the relates is reasonably certain at the time the taxpayer acquires the right right is for the purposes of subsection and Part LXX of theIncome Tax Regulations deemed to be a debt obligation in respect of which no interest is stipulated to be payable in respect of its principal amount and the obligation is deemed to be satisfied at the time the right terminates for an amount equal to the total of the return on the obligation and the amount that would otherwise be the matchable expenditure that is related to the and subsection 18 no amount may be deducted in computing the income in respect of any matchable expenditure that relates to the right Marginal risks ceded between insurers to do not apply to a matchable expenditure in respect of a right to receive production if expenditure is in respect of commissions or other expenses related to the issuance of an insurance policy for which all or a portion of a risk has been ceded to the and taxpayer and the person to whom the expenditure is made or is to be made are both insurers who are subject to the supervision of Superintendent of Financial Institutions if the | [
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] | 346 |
taxpayer or that person as the case may be is an insurer who is required by law to report to the Superintendent of Financial Institutions or Superintendent of Insurance or other similar officer or authority of the province under whose laws the insurer is incorporated in any other case Marginal no rights tax benefits or shelters to do not apply to a matchable expenditure in respect of a right to receive production if portion of the matchable expenditure can reasonably be considered to have been paid to another taxpayer or to a person or partnership with whom the other taxpayer does not deal at length to acquire the right from the other portion of the matchable expenditure can reasonably be considered to relate to a tax shelter or a tax shelter investment the meaning assigned by subsection 143 and of the main purposes for making the matchable expenditure can reasonably be considered to have been to obtain a tax benefit for the taxpayer a person or partnership with whom the taxpayer does not deal at length or a person or partnership that holds directly or indirectly an interest in the taxpayer Marginal exception does not apply in determining the amount | [
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] | 347 |
for a taxation year that may be deducted in respect of a matchable expenditure in respect of a right to receive production if the end of the taxation year in which the matchable expenditure is made the total of all amounts each of which is included in computing the income for the year than any portion of any of those amounts that is the subject of a reserve claimed by the taxpayer for the year under this in respect of the right to receive production that relates to the matchable expenditure exceeds of the matchable and portion of the matchable expenditure can reasonably be considered to have been paid to another taxpayer or to a person or partnership with whom the other taxpayer does not deal at length to acquire the right from the other taxpayer 18 2009 c 2 s Marginal 18 following definitions apply in this section entityhas the same meaning as in subsection 122 equity valuehas the same meaning as in subsection 122 des capitaux real estate investment trusthas the same meaning as in subsection 122 de placement security of an entity means liability of the the entity is a corporation share of the capital stock of | [
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] | 348 |
the corporation and right to control in any manner whatever the voting rights of a share of the capital stock of the corporation if it can reasonably be concluded that one of the reasons that a person or partnership holds the right to control is to avoid the application of subsection or 12 the entity is a trust an income or a capital interest in the and the entity is a partnership an interest as a member of the partnership stapled security of a particular entity at any time means a particular security of the particular entity if at that time security to in this section as the or may be required to be transferred together or concurrently with the particular security as a term or condition of the particular security the reference security or an agreement or arrangement to which the particular entity if the reference security is a security of another entity the other is a party or listed or traded with the particular security on a stock exchange or other public market under a single trading particular security or the reference security is listed or traded on a stock exchange or other public and of the following | [
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reference security and the particular security are securities of the particular entity and the particular entity is a corporation SIFT partnership or SIFT trust reference security is a security of another entity one of the particular entity or the other entity is a subsidiary of the other and the particular entity or the other entity is a corporation SIFT partnership or SIFT trust or reference security is a security of another entity and the particular entity or the other entity is a real estate investment trust or a subsidiary of a real estate investment trust subsidiary of a particular entity at any time means entity in which the particular entity holds at that time securities that have a total fair market value greater than of the equity value of the and entity that at that time is a subsidiary of an entity that is a subsidiary of the particular entity transition period of an entity means one or more securities of the entity would have been stapled securities of the entity on October 31 2006 and July 19 2011 had the definitionstapled securityin this subsection come into force on October 31 2006 the period that begins on July 20 2011 | [
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and ends on the earliest of 1 2016 first day after July 20 2011 on which any of those securities is materially altered and first day after July 20 2011 on which any security of the entity becomes a stapled security other than by way of transaction is completed under the terms of an agreement in writing entered into before July 20 2011 if no party to the agreement may be excused from completing the transaction as a result of amendments to this Act and is not the issuance of a security in satisfaction of a right to enforce payment of an amount by the entity or issuance of the security in satisfaction of a right to enforce payment of an amount that became payable by the entity on another security of the entity before July 20 2011 if the other security was a stapled security on July 20 2011 and the issuance was made under a term or condition of the other security in effect on July 20 paragraph does not apply to the entity and one or more securities of the entity would have been stapled securities of the entity on July 19 2011 had the definitionstapled securityin | [
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] | 351 |
this subsection come into force on July 19 2011 the period that begins on July 20 2011 and ends on the earliest of 20 2012 first day after July 20 2011 on which any of those securities is materially altered and first day after July 20 2011 on which any security of the entity becomes a stapled security other than by way of transaction is completed under the terms of an agreement in writing entered into before July 20 2011 if no party to the agreement may be excused from completing the transaction as a result of amendments to this Act and is not the issuance of a security in satisfaction of a right to enforce payment of an amount by the entity or issuance of the security in satisfaction of a right to enforce payment of an amount that became payable by the entity on another security of the entity before July 20 2011 if the other security was a stapled security on July 20 2011 and the issuance was made under a term or condition of the other security in effect on July 20 and any other case if the entity is a subsidiary of another entity on | [
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July 20 2011 and the other entity has a transition period the period that begins on July 20 2011 and ends on the earliest of day on which the other transition period ends first day after July 20 2011 on which the entity ceases to be a subsidiary of the other entity and first day after July 20 2011 on which any security of the entity becomes a stapled security other than by way of transaction is completed under the terms of an agreement in writing entered into before July 20 2011 if no party to the agreement may be excused from completing the transaction as a result of amendments to this Act and is not the issuance of a security in satisfaction of a right to enforce payment of an amount by the entity or issuance of the security in satisfaction of a right to enforce payment of an amount that became payable by the entity on another security of the entity before July 20 2011 if the other security was a stapled security on July 20 2011 and the issuance was made under a term or condition of the other security in effect on July 20 2011 de | [
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] | 353 |
Marginal representing security the purpose of determining whether a particular security of an entity is a stapled security if a receipt or similar property to in this subsection as the represents all or a portion of the particular security and the receipt would be described in paragraphs and of the definitionstapled securityin subsection if it were a security of the entity then particular security is deemed to be described in those and security that would be a reference security in respect of the receipt is deemed to be a reference security in respect of the particular security Marginal not deductible any other provision of this Act in computing the income of a particular entity for a taxation year from a business or property no deduction may be made in respect of an amount is paid or payable after July 19 2011 unless the amount is paid or payable in respect of the transition and is paid or payable on a liability of the particular entity that is a stapled security unless each reference security in respect of the stapled security is a liability or a security of the particular entity a subsidiary of the particular entity or an entity of | [
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] | 354 |
which the particular entity is a subsidiary is a reference security in respect of a stapled security of a real estate investment trust or a subsidiary of a real estate investment trust an amount paid or payable to real estate investment trust subsidiary of the real estate investment trust or person or partnership on condition that any person or partnership pays or makes payable an amount to the real estate investment trust or a subsidiary of the real estate investment trust Marginal re advertising expense newspapers computing income no deduction shall be made in respect of an otherwise deductible outlay or expense of a taxpayer for advertising space in an issue of a newspaper for an advertisement directed primarily to a market in Canada unless issue is a Canadian issue of a Canadian or issue is an issue of a newspaper that would be a Canadian issue of a Canadian newspaper except that type has been wholly set in the United States or has been partly set in the United States with the remainder having been set in Canada or has been wholly printed in the United States or has been partly printed in the United States with the remainder | [
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having been printed in Canada Marginal s does not apply does not apply with respect to an advertisement in a special issue or edition of a newspaper that is edited in whole or in part and printed and published outside Canada if that special issue or edition is devoted to features or news related primarily to Canada and the publishers thereof publish such an issue or edition not more frequently than twice a year Marginal this section Canadian issueof a newspaper means an issue including a special issue type of which other than the type for advertisements or features is set in Canada of which exclusive of any comics supplement is printed in Canada is edited in Canada by individuals resident in Canada and is published in Canadian newspapermeans a newspaper the exclusive right to produce and publish issues of which is held by one or more of the Canadian citizen partnership which interests representing in value at least of the total value of the partnership property are beneficially owned by and least of each income or loss of which from any source is included in the determination of the income of corporations described in paragraph or Canadian citizens or | [
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] | 356 |
any combination thereof association or society of which at least of the members are Canadian citizens Majesty in right of Canada or a province or a municipality in Canada or corporation is incorporated under the laws of Canada or a province which the chairperson or other presiding officer and at least of the directors or other similar officers are Canadian citizens and if it is a corporation having share capital is public corporation a class or classes of shares of the capital stock of which are listed on a designated stock exchange in Canada other than a corporation controlled by citizens or subjects of a country other than Canada or corporation of which at least of the shares having full voting rights under all circumstances and shares having a fair market value in total of at least of the fair market value of all of the issued shares of the corporation are beneficially owned by Canadian citizens or by public corporations a class or classes of shares of the capital stock of which are listed on a designated stock exchange in Canada other than a public corporation controlled by citizens or subjects of a country other than Canada and for | [
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] | 357 |
the purposes of clause where shares of a class of the capital stock of a corporation are owned or deemed by this definition to be owned at any time by another corporation this definition referred to as the other than a public corporation a class or classes of shares of the capital stock of which are listed on a designated stock exchange in Canada each shareholder of the holding corporation shall be deemed to own at that time that proportion of the number of such shares of that class that fair market value of the shares of the capital stock of the holding corporation owned at that time by the shareholder is of fair market value of all the issued shares of the capital stock of the holding corporation outstanding at that time and where at any time shares of a class of the capital stock of a corporation are owned or are deemed by this definition to be owned by a partnership each member of the partnership shall be deemed to own at that time the least proportion of the number of such shares of that class that share of the income or loss of the partnership from any | [
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source for its fiscal period that includes that time is of income or loss of the partnership from that source for its fiscal period that includes that time and for this purpose where the income and loss of a partnership from any source for a fiscal period are nil the partnership shall be deemed to have had income from that source for that period in the amount of 000 substantially the 2001 c 17 s United Statesmeans United States of America but does not include Puerto Rico the Virgin Islands Guam or any other United States possession or territory and areas beyond the territorial sea of the United States within which in accordance with international law and its domestic laws the United States may exercise rights with respect to the seabed and subsoil and the natural resources of those areas Marginal this section each of the following is deemed to be a Canadian trust or corporation described in paragraph or formed in connection with a pension plan that exists for the benefit of individuals a majority of whom are Canadian trust described in paragraph or the annuitant in respect of which is a Canadian mutual fund trust within the meaning | [
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] | 359 |
assigned by subsection other than a mutual fund trust the majority of the units of which are held by citizens or subjects of a country other than trust each beneficiary of which is a person partnership association or society described in any of paragraphs to of the definitionCanadian newspaperin subsection and person association or society described in paragraph or of the definitionCanadian newspaperin subsection Marginal property the right that is held by any person partnership association or society described in the definitionCanadian newspaperin subsection to produce and publish issues of a newspaper is held as property of a trust or estate the newspaper is not a Canadian newspaper unless each beneficiary under the trust or estate is a person partnership association or society described in that definition Marginal period Canadian newspaper that would but for this subsection cease to be a Canadian newspaper is deemed to continue to be a Canadian newspaper until the end of the 12th month that follows the month in which it would but for this subsection have ceased to be a Canadian newspaper Marginal newspaper at any time one or more persons or partnerships that are not described in any of paragraphs to of the | [
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definitionCanadian newspaperin subsection have any direct or indirect influence that if exercised would result in control in fact of a person or partnership that holds a right to produce or publish issues of a newspaper the newspaper is deemed not to be a Canadian newspaper at that time Marginal 19 definitions in this subsection apply in this section advertisement directed at the Canadian markethas the same meaning as the expressiondirected at the Canadian marketin section 2 of theForeign Publishers Advertising Services Actand includes a reference to that expression made by or under that Act au original editorial contentin respect of an issue of a periodical means content author of which is a Canadian citizen or a permanent resident of Canada within the meaning assigned by theImmigration Actand for this purpose includes a writer a journalist an illustrator and a or is created for the Canadian market and has not been published in any other edition of that issue of the periodical published outside Canada periodicalhas the meaning assigned by section 2 of theForeign Publishers Advertising Services Act Marginal re advertising expenses periodicals to subsections and in computing income no deduction shall be made by a taxpayer in respect of an | [
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otherwise deductible outlay or expense for advertising space in an issue of a periodical for an advertisement directed at the Canadian market Marginal deduction taxpayer may deduct in computing income an outlay or expense of the taxpayer for advertising space in an issue of a periodical for an advertisement directed at the Canadian market if original editorial content in the issue is or more of the total content in the and outlay or expense would but for subsection be deductible in computing the income Marginal deduction taxpayer may deduct in computing income of an outlay or expense of the taxpayer for advertising space in an issue of a periodical for an advertisement directed at the Canadian market if original editorial content in the issue is less than of the total content in the and outlay or expense would but for subsection be deductible in computing the income Marginal the purposes of subsections and percentage that original editorial content is of total content is the percentage that the total space occupied by original editorial content in the issue is of the total space occupied by content in the and Minister may obtain the advice of the Department of Canadian Heritage for | [
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] | 362 |
the purpose of the result obtained under paragraph and any expression defined in this section that is defined in theForeign Publishers Advertising Services Act Marginal of issues the purposes of this section an issue of a periodical is published in several versions each version is an edition of that and an issue of a periodical is published in only one version that version is an edition of that issue Marginal re advertising expense on broadcasting undertaking 19 to subsection 19 in computing income no deduction shall be made in respect of an otherwise deductible outlay or expense of a taxpayer made or incurred after September 21 1976 for an advertisement directed primarily to a market in Canada and broadcast by a foreign broadcasting undertaking Marginal computing income a deduction may be made in respect of an outlay or expense made or incurred before September 22 1977 for an advertisement directed primarily to a market in Canada and broadcast by a foreign broadcasting undertaking pursuant to written agreement entered into on or before January 23 or written agreement entered into after January 23 1975 and before September 22 1976 if the agreement is for a term of one year or less | [
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and by its express terms is not capable of being extended or renewed Marginal this section foreign broadcasting undertakingmeans a network operation or a broadcasting transmitting undertaking located outside Canada or on a ship or aircraft not registered in de networkincludes any operation involving two or more broadcasting undertakings whereby control over all or any part of the programs or program schedules of any of the broadcasting undertakings involved in the operation is delegated to a network operator Marginal permitted in computing income from business or property paragraphs and in computing a income for a taxation year from a business or property there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto Marginal cost of property part of the capital cost to the taxpayer of property or such amount in respect of the capital cost to the taxpayer of property if any as is allowed by Marginal expenses lesser of portion of the amount is not otherwise deductible in computing the income of the that is an expense incurred in the year for the incorporation of a corporation and | [
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] | 364 |
000 less the total of all amounts each of which is an amount deducted by another taxpayer in respect of the incorporation of the Marginal amount paid in the year or payable in respect of the year on the method regularly followed by the taxpayer in computing the pursuant to a legal obligation to pay interest on money used for the purpose of earning income from a business or property than borrowed money used to acquire property the income from which would be exempt or to acquire a life insurance amount payable for property acquired for the purpose of gaining or producing income from the property or for the purpose of gaining or producing income from a business than property the income from which would be exempt or property that is an interest in a life insurance amount paid to the taxpayer under appropriation Act and on terms and conditions approved by the Treasury Board for the purpose of advancing or sustaining the technological capability of Canadian manufacturing or other industry or Mineral Exploration Assistance Regulationsmade under an appropriation Act that provides for payments in respect of the Northern Mineral Grants Program or money used to acquire an interest in | [
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] | 365 |
an annuity contract in respect of which section 12 2 applies would apply if the contract had an anniversary day in the year at a time when the taxpayer held the except that where annuity payments have begun under the contract in a preceding taxation year the amount of interest paid or payable in the year shall not be deducted to the extent that it exceeds the amount included under section 12 2 in computing the income for the year in respect of the interest in the contract or a reasonable amount in respect thereof whichever is the Marginal interest amount paid in the year pursuant to a legal obligation to pay interest on an amount that would be deductible under paragraph if it were paid in the year or payable in respect of the Marginal re financing part of an amount than an excluded that is not otherwise deductible in computing the income of the taxpayer and that is an expense incurred in the year or a preceding taxation year the course of an issuance or sale of units of the taxpayer where the taxpayer is a unit trust of interests in a partnership or syndicate by the partnership | [
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or syndicate as the case may be or of shares of the capital stock of the taxpayer the course of a borrowing of money used by the taxpayer for the purpose of earning income from a business or property than money used by the taxpayer for the purpose of acquiring property the income from which would be the course of incurring indebtedness that is an amount payable for property acquired for the purpose of gaining or producing income therefrom or for the purpose of gaining or producing income from a business than property the income from which would be exempt or property that is an interest in a life insurance or the course of a rescheduling or restructuring of a debt obligation of the taxpayer or an assumption of a debt obligation by the taxpayer where the debt obligation is respect of a borrowing described in subparagraph or respect of an amount payable described in subparagraph and in the case of a rescheduling or restructuring the rescheduling or restructuring as the case may be provides for the modification of the terms or conditions of the debt obligation or the conversion or substitution of the debt obligation to or with a | [
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share or another debt obligation a commission fee or other amount paid or payable for or on account of services rendered by a person as a salesperson agent or dealer in securities in the course of the issuance sale or that is the lesser of proportion of of the expense that the number of days in the year is of 365 and amount if any by which the expense exceeds the total of all amounts deductible by the taxpayer in respect of the expense in computing the income for a preceding taxation year and for the purposes of this paragraph amountmeans amount paid or payable as or on account of the principal amount of a debt obligation or interest in respect of a debt obligation amount that is contingent or dependent on the use of or production from property or amount that is computed by reference to revenue profit cash flow commodity price or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a corporation in a taxation year all debt obligations in respect of a borrowing described in subparagraph or in respect of indebtedness | [
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described in subparagraph are settled or extinguished than in a transaction made as part of a series of borrowings or other transactions and by the taxpayer for consideration that does not include any unit interest share or debt obligation of the taxpayer or any person with whom the taxpayer does not deal at length or any partnership or trust of which the taxpayer or any person with whom the taxpayer does not deal at length is a member or beneficiary this paragraph shall be read without reference to the words lesser and to subparagraph and a partnership has ceased to exist at any particular time in a fiscal period of the partnership amount may be deducted by the partnership under this paragraph in computing its income for the period and may be deducted for a taxation year ending at or after that time by any person or partnership that was a member of the partnership immediately before that time that proportion of the amount that would but for this subparagraph have been deductible under this paragraph by the partnership in the fiscal period ending in the year had it continued to exist and had the partnership interest not been redeemed | [
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acquired or cancelled that the fair market value of the interest in the partnership immediately before that time is of the fair market value of all the interests in the partnership immediately before that Marginal fees etc amount payable by the taxpayer than a payment that is contingent or dependent on the use of or production from property or is computed by reference to revenue profit cash flow commodity price or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a as a standby charge guarantee fee registrar fee transfer agent fee filing fee service fee or any similar fee that can reasonably be considered to relate solely to the year and that is incurred by the taxpayer the purpose of borrowing money to be used by the taxpayer for the purpose of earning income from a business or property than borrowed money used by the taxpayer for the purpose of acquiring property the income from which would be exempt the course of incurring indebtedness that is an amount payable for property acquired for the purpose of gaining or producing income therefrom or for the | [
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purpose of gaining or producing income from a business than property the income from which would be exempt or property that is an interest in a life insurance or the purpose of rescheduling or restructuring a debt obligation of the taxpayer or an assumption of a debt obligation by the taxpayer where the debt obligation is respect of a borrowing described in subparagraph or respect of an amount payable described in subparagraph and in the case of a rescheduling or restructuring the rescheduling or restructuring as the case may be provides for the modification of the terms or conditions of the debt obligation or the conversion or substitution of the debt obligation to or with a share or another debt obligation Marginal on life insurance collateral least of the following amounts in respect of a life insurance policy than an annuity contract or LIA premiums payable by the taxpayer under the policy in respect of the year if interest in the policy is assigned to a restricted financial institution in the course of a borrowing from the institution interest payable in respect of the borrowing is or would but for subsections and and sections 21 and 28 be deductible in | [
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] | 371 |
computing the income for the year and assignment referred to in clause is required by the institution as collateral for the borrowing net cost of pure insurance in respect of the year than in respect of a period after 2013 during which the policy is a as determined in accordance with the regulations in respect of the interest in the policy referred to in clause and portion of the lesser of the amounts determined under subparagraphs and in respect of the policy that can reasonably be considered to relate to the amount owing from time to time during the year by the taxpayer to the institution under the Marginal on certain obligations amount paid in the year in satisfaction of the principal amount of any bond debenture bill note mortgage hypothecary claim or similar obligation issued by the taxpayer after June 18 1971 on which interest was stipulated to be payable to the extent that the amount so paid does not exceed any case where the obligation was issued for an amount not less than of its principal amount and the yield from the obligation expressed in terms of an annual rate on the amount for which the obligation was | [
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issued annual rate shall if the terms of the obligation or any agreement relating thereto conferred on its holder a right to demand payment of the principal amount of the obligation or the amount outstanding as or on account of its 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 does not exceed 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 of the obligation in any other case the amount by which the lesser of the principal amount of the obligation and all amounts paid in the year or in any preceding year in satisfaction of its principal amount exceeds the amount for which the obligation was issued and any other case of the lesser of the amount so | [
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] | 373 |
paid and the amount by which the lesser of the principal amount of the obligation and all amounts paid in the year or in any preceding taxation year in satisfaction of its principal amount exceeds the amount for which the obligation was Marginal transfer and other fees the taxpayer is a corporation amount payable in the year as a fee for services rendered by a person as a registrar of or agent for the transfer of shares of the capital stock of the taxpayer or as an agent for the remittance to shareholders of the taxpayer of dividends declared by it amount payable in the year as a fee to a stock exchange for the listing of shares of the capital stock of the taxpayer and expense incurred in the year in the course of printing and issuing a financial report to shareholders of the taxpayer or to any other person entitled by law to receive the Marginal of loan by shareholder part of any loan or indebtedness repaid by the taxpayer in the year as was by virtue of subsection included in computing the income for a preceding taxation year to the extent that the amount of the loan | [
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] | 374 |
or indebtedness was deductible from the income for the purpose of computing the taxable income for that preceding taxation if it is established by subsequent events or otherwise that the repayment was not made as part of a series of loans or other transactions and Marginal or impaired debts reserve determined as the total of reasonable amount in respect of doubtful debts than a debt to which subparagraph that have been included in computing the income for the year or a preceding taxation year and the taxpayer is a financial institution defined in subsection 142 in the year or a taxpayer whose ordinary business includes the lending of money an amount in respect of properties than properties as defined in that that are loans or lending assets that are specified debt obligations defined in that of the taxpayer or loans or lending assets that were made or acquired by the taxpayer in the ordinary course of the business of insurance or the lending of money equal to the total of percentage exceeding that the taxpayer claims of the prescribed reserve amount for the taxpayer for the year and respect of loans lending assets or specified debt obligations that are impaired | [
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] | 375 |
and for which an amount is not deductible for the year because of clause of which in this clause is referred to as a the specified percentage for the year of the lesser of total of all amounts each of which is a reasonable amount as a reserve than any portion of which is in respect of a sectoral for a loan in respect of the amortized cost of the loan to the taxpayer at the end of the year and amount determined by the formula 0 9M N where Marginal for guarantees etc reserve in respect of credit risks under guarantees indemnities letters of credit or other credit facilities acceptances interest rate or currency swaps foreign exchange or other future or option contracts interest rate protection agreements risk participations and other similar instruments or commitments issued made or assumed by a taxpayer who was an insurer or whose ordinary business included the lending of money in favour of persons with whom the taxpayer deals at length in the ordinary course of the business of insurance or the lending of money equal to the lesser of reasonable amount as a reserve for credit risk losses of the taxpayer expected to | [
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] | 376 |
arise after the end of the year under or in respect of those instruments or commitments and of the reserve for credit risk losses of the taxpayer expected to arise after the end of the year under or in respect of those instruments or commitments determined for the year in accordance with generally accepted accounting principles or such lesser amount as the taxpayer may Marginal in respect of certain goods and services to subsection where amounts described in paragraph have been included in computing the income from a business for the year or a previous year a reasonable amount as a reserve in respect of that it is reasonably anticipated will have to be delivered after the end of the year that it is reasonably anticipated will have to be rendered after the end of the year for which rent or other amounts for the possession or use of land or of chattels or movables have been paid in advance or under arrangements or understandings of the class described in subparagraph that it is reasonably anticipated will have to be made after the end of the year on the return or resale to the taxpayer of articles other than Marginal | [
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] | 377 |
warranty reserve an amount described in paragraph has been included in computing the income from a business for the year or a preceding taxation year a reasonable amount as a reserve in respect of goods or services that it is reasonably anticipated will have to be delivered or rendered after the end of the year pursuant to an agreement for an extended warranty into by the taxpayer with a person with whom the taxpayer was dealing at length and which the only obligation of the taxpayer is to provide those goods or services with respect to property manufactured by the taxpayer or by a corporation related to the taxpayer not exceeding that portion of the amount paid or payable by the taxpayer to an insurer that carries on an insurance business in Canada to insure the liability under the agreement in respect of an outlay or expense made or incurred after December 11 1979 and in respect of the period after the end of the Marginal of amount previously included in income repayment in the year by the taxpayer of an amount required by paragraph to be included in computing the income from a business for the year or a | [
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] | 378 |
preceding taxation unamortized amount at the end of the year in respect of the amount that was received in excess of the principal amount of a bond this paragraph referred to as the received by the issuer in the year or a previous year for issuing the bond this paragraph referred to as the if terms of the new bond are identical to the terms of bonds previously issued by the taxpayer this paragraph referred to as the except for the date of issuance and total principal amount of the bonds old bonds were part of an issuance this paragraph referred to as the of bonds by the taxpayer interest rate on the old bonds was reasonable at the time of the original issuance new bond is issued on the of the original issuance amount of the premium at the time of issuance of the new bond is reasonable and amount of the premium has been included in the income for the year or a previous taxation Marginal for unpaid amounts an amount included in computing the income from the business for the year or for a preceding taxation year in respect of property sold in the course of the | [
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business is payable to the taxpayer after the end of the year and except where the property is real or immovable property all or part of the amount was at the time of the sale not due until at least two years after that time a reasonable amount as a reserve in respect of any part of the amount that can reasonably be regarded as a portion of the profit from the Marginal for quadrennial survey amount as may be prescribed as a reserve for expenses to be incurred by the taxpayer by reason of quadrennial or other special surveys required under theCanada Shipping Act or the regulations under that Act or under the rules of any society or association for the classification and registry of shipping approved by the Minister of Transport for the purposes of theCanada Shipping Marginal debts total of debts owing to the taxpayer that are established by the taxpayer to have become bad debts in the year and that have been included in computing the income for the year or a preceding taxation year and amounts each of which is that part of the amortized cost to the taxpayer at the end of the year | [
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of a loan or lending asset than a property as defined in subsection 142 that is established in the year by the taxpayer to have become uncollectible and that the taxpayer is an insurer or a taxpayer whose ordinary business includes the lending of money was made or acquired in the ordinary course of the business of insurance or the lending of money or the taxpayer is a financial institution defined in subsection 142 in the year is a specified debt obligation defined in that of the Marginal contributions to RPP or PRPP amount in respect of employer contributions to registered pension plans or pooled registered pension plans as is permitted under subsection 147 or 147 Marginal contributions under retirement compensation arrangement paid by the taxpayer in the year as contributions under a retirement compensation arrangement in respect of services rendered by an employee or former employee of the taxpayer other than where it is established by subsequent events or otherwise that the amounts were paid as part of a series of payments and refunds of contributions under the Marginal contributions under employee life and health trust amount in respect of employer contributions paid to a trustee under an employee | [
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] | 381 |
life and health trust as is permitted by subsections 144 to Marginal dividends amounts in respect of payments made by the taxpayer pursuant to allocations in proportion to patronage as are permitted by section Marginal taxes amount as is allowed by regulation in respect of taxes on income for the year from mining 2003 c 28 s Marginal contributions under profit sharing plan amount paid by the taxpayer to a trustee in trust for employees of the taxpayer or of a corporation with whom the taxpayer does not deal at length under an employees profit sharing plan as permitted by section Marginal contributions under registered supplementary unemployment benefit plan amount paid by the taxpayer to a trustee under a registered supplementary unemployment benefit plan as permitted by section Marginal contributions under deferred profit sharing plan amount paid by the taxpayer to a trustee under a deferred profit sharing plan as permitted by subsection Marginal of lease proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person | [
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] | 382 |
that number of days that remained in the term of the lease all renewal periods of the not exceeding 40 years immediately before its cancellation and that were in the year is of number of days that remained in the term of the lease all renewal periods of the not exceeding 40 years immediately before its cancellation in any case where the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at length and no part of the amount was deductible by the taxpayer under paragraph in computing the income for a preceding taxation Marginal amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person in any case where property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at length and part of the amount was deductible by the taxpayer under this paragraph in computing the income for any preceding | [
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taxation year to the extent of the amount thereof in the case of capital property of the amount that was not deductible by the taxpayer under paragraph in computing the income for any preceding taxation Marginal of grounds amount paid by the taxpayer in the year for the landscaping of grounds around a building or other structure of the taxpayer that is used by the taxpayer primarily for the purpose of gaining or producing income therefrom or from a Marginal paid to investment counsel amount other than a commission that paid by the taxpayer in the year to a person or partnership the principal business of which advising others as to the advisability of purchasing or selling specific shares or securities or the provision of services in respect of the administration or management of shares or securities and paid for as to the advisability of purchasing or selling a specific share or security of the taxpayer or in respect of the administration or management of shares or securities of the Marginal of representation amount paid by the taxpayer in the year as or on account of expenses incurred by the taxpayer in making any representation relating to a business carried | [
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] | 384 |
on by the taxpayer the government of a country province or state or to a municipal or public body performing a function of government in Canada or an agency of a government or of a municipal or public body referred to in subparagraph that had authority to make rules regulations or relating to the business carried on by the taxpayer including any representation for the purpose of obtaining a licence permit franchise or trademark relating to the business carried on by the Marginal of site amount paid by the taxpayer in the year for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the Marginal service connection amount paid by the taxpayer in the year to a person than a person with whom the taxpayer was not dealing at for the purpose of making a service connection to the place of business for the supply by means of wires pipes or conduits of electricity gas telephone service water or sewers supplied by that person to the extent that the amount so paid was not paid acquire property of the taxpayer or consideration for | [
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the goods or services for the supply of which the service connection was undertaken or Marginal by farmers amount paid by the taxpayer in the year as a levy under theWestern Grain Stabilization Act as a premium in respect of the gross revenue insurance program established under theFarm Income Protection Actor as an administration fee in respect of a net income stabilization 1994 c 7 Sch | [
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VIII s Marginal of inducements etc amount repaid by the taxpayer in the year pursuant to a legal obligation to repay all or part of a particular amount under paragraph in computing the income for the year or a preceding taxation year or is by reason of subparagraph or subsection not included under paragraph in computing the income for the year or a preceding taxation year where the particular amount relates to an outlay or expense than an outlay or expense that is in respect of the cost of property of the taxpayer or that is or would be if amounts deductible by the taxpayer were not limited by reason of paragraph subsection 66 subparagraph 66 the words in clause 66 clause 66 or or subparagraph 66 deductible under section 66 66 1 66 2 66 21 or 66 that would if the particular amount had not been received have been deductible in computing the income for the year or a preceding taxation Marginal of obligation of any amount repaid by the taxpayer in the year or after the time the taxpayer ceases to carry on a under a legal obligation to repay all or part of an amount the | [
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taxpayer received or was entitled to receive that was assistance from a government municipality or other public authority as a grant subsidy forgivable loan deduction from tax investment allowance or as any other form of in respect of or for the acquisition of property the cost of which was an eligible capital expenditure of the taxpayer in respect of the business if the amount of the eligible capital expenditure of the taxpayer in respect of the business was reduced by paragraph because of the amount of the assistance the taxpayer received or was entitled to Marginal adjustment amount required by paragraph to be included in computing the income for the immediately preceding taxation 2013 c 34 s Marginal and development grants amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is a tax than the goods and services or royalty to the extent that tax or royalty is by reason of the receipt of the amount by the taxpayer not deductible in computing the income for a taxation year and deduction or reimbursement was included by the taxpayer in the amount determined for J in the | [
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] | 388 |
definitioncumulative Canadian exploration expensein subsection 66 for M in the definitioncumulative Canadian development expensein subsection 66 or for I in the definitioncumulative Canadian oil and gas property expensein subsection 66 Marginal of interest part of any amount payable by the taxpayer because of a provision of this Act or of an Act of a province that imposes a tax similar to the tax imposed under this Act as was paid in the year and as can reasonably be considered to be a repayment of interest that was included in computing the income for the year or a preceding taxation Marginal of substances injected in reservoir portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum natural gas or related hydrocarbons to the extent that that portion was not deducted in computing the income for the year or in computing the income for any preceding taxation year except that where the year is less than 51 weeks the amount that | [
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] | 389 |
may be claimed under this paragraph by the taxpayer for the year shall not exceed the greater of proportion of the maximum amount that may otherwise be claimed under this paragraph by the taxpayer for the year that the number of days in the year is of 365 and amount of such outlay or expense that was made or incurred by the taxpayer in the year and not otherwise deducted in computing the income for the Marginal XII 6 tax tax if any under Part XII 6 paid in the year or payable in respect of the year by the taxpayer on the method regularly followed by the taxpayer in computing the 2017 c 20 s Marginal deferral arrangement deferred amount under a salary deferral arrangement in respect of another person to the extent that it was under paragraph as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxation year and respect of services rendered to the Marginal amount under a salary deferral arrangement in respect of another person than an arrangement established primarily for the benefit of one or more employees in respect of services | [
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] | 390 |
to be rendered outside to the extent that it was under paragraph in computing the income of the other person for the taxation year of the other person that ends in the taxation year and respect of services rendered to the Marginal modifications to buildings amount paid by the taxpayer in the year for prescribed renovations or alterations to a building used by the taxpayer primarily for the purpose of gaining or producing income from the building or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or to be mobile within Marginal equipment amount paid by the taxpayer in the year for any prescribed device or Marginal environmental trusts contribution made in the year by the taxpayer to a qualifying environmental trust under which the taxpayer is a Marginal of interests in qualifying environmental trusts consideration paid by the taxpayer in the year for the acquisition from another person or partnership of all or part of the interest as a beneficiary under a qualifying environmental trust other than consideration that is the assumption of a reclamation obligation in respect of the Marginal forgiveness amount deducted in computing the | [
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] | 391 |
income for the year because of paragraph or subsection 80 Marginal or duty amount paid in the year by the taxpayer as or on account of an existing or proposed countervailing or duty in respect of property than depreciable Marginal income the taxpayer is a specified individual in relation to the year the split income for the and Marginal forward agreement respect of a derivative forward agreement of a taxpayer the amount determined by the formula A B where total of all amounts each of which is the taxpayer acquires a property under the agreement in the year or a preceding taxation year the portion of the amount by which the cost to the taxpayer of the property exceeds the fair market value of the property at the time it is acquired by the taxpayer that is attributable to an underlying interest other than an underlying interest referred to in subparagraphs to of the definitionderivative forward agreementin subsection or the taxpayer disposes of a property under the agreement in the year or a preceding taxation year the portion of the amount by which the fair market value of the property at the time the agreement is entered into by the | [
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] | 392 |
taxpayer exceeds theproceeds of the meaning assigned by Subdivision of the property that is attributable to an underlying interest other than an underlying interest referred to in clauses to of the definitionderivative forward agreementin subsection and amount that is final settlement of the agreement occurs in the year and it cannot reasonably be considered that one of the main reasons for entering into the agreement is to obtain a deduction under this paragraph the amount determined under subparagraph or any other case the total of all amounts included under paragraph in computing the income in respect of the agreement for the year or a preceding taxation year and Marginal of s definitions in subsection apply to any regulations made under paragraph Marginal of s 12 definitions in subsection 12 apply to paragraph Marginal money the purposes of paragraph where a person has borrowed money in consideration of a promise by the person to pay a larger amount and to pay interest on the larger amount larger amount shall be deemed to be the amount and the amount actually borrowed has been used in whole or in part for the purpose of earning income from a business or property the proportion | [
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] | 393 |
of the larger amount that the amount actually so used is of the amount actually borrowed shall be deemed to be the amount so used Marginal of expression policy the purposes of paragraphs and interest does not include an amount if amount paid after March 20 2013 in respect of a period after 2013 in respect of a life insurance policy that is at the time of the payment a policy and described in paragraph of the policyin subsection or amount payable in respect of a life insurance policy after March 20 2013 in respect of a period after 2013 during which the policy is a policy and described in paragraph of the policyin subsection Marginal of expression the purposes of paragraphs and does not include an amount that is paid after the 1977 taxation year or payable in respect of a period after the 1977 taxation year depending on the method regularly followed by the taxpayer in computing the income in respect of interest on a policy loan made by an insurer except to the extent that the amount of that interest is verified by the insurer in prescribed form and within the prescribed time to be paid in | [
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] | 394 |
the year on that and than interest that would but for paragraph be interest on money borrowed before 1978 to acquire a life insurance policy or on an amount payable for property acquired before 1978 that is an interest in a life insurance that is not added to the adjusted cost basis the meaning given that expression in subsection to the taxpayer of the interest in the policy Marginal of expression insurance the purposes of paragraphs and a insurance does not include a policy is or is issued pursuant to a pooled registered pension plan a registered pension plan a registered retirement savings plan an annuity contract or a deferred profit sharing was an annuity contract issued before 1978 that provided for annuity payments to commence not later than the day on which the policyholder attains 75 years of or is an annuity contract all of the reserves for which vary in amount depending on the fair market value of a specified group of properties Marginal reserve the purpose of clause a sectoral reserve is a reserve or an allowance for impairment for a loan that is determined on a basis a geographic sector an industrial sector or a sector | [
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] | 395 |
of any other and not on a basis Marginal Percentage the purpose of clause a specified percentage for a taxation year is the taxpayer has a prescribed reserve amount for the year the percentage that is the percentage of the prescribed reserve amount of the taxpayer for the year claimed by the taxpayer under clause for the year and any other case Marginal money greater certainty if a taxpayer uses borrowed money to repay money previously borrowed or to pay an amount payable for property described in subparagraph previously acquired previously borrowed money or amount payable in respect of previously acquired property is in this subsection referred to as the subject to subsection 20 for the purposes of paragraphs and subsections 20 and section 21 and subparagraph and for the purpose of paragraph of theIncome Tax Act Chapter 148 of the Revised Statutes of Canada 1952 the borrowed money is deemed to be used for the purpose for which the previous indebtedness was used or incurred or was deemed by this subsection to have been used or incurred Marginal debts dispositions of depreciable property an amount that is owing to a taxpayer as or on account of the proceeds of | [
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] | 396 |
disposition of depreciable property than a timber resource property a passenger vehicle to which paragraph applies or a passenger vehicle to which paragraph of the taxpayer of a prescribed class is established by the taxpayer to have become a bad debt in a taxation year there may be deducted in computing the income for the year the lesser of amount so owing to the taxpayer and amount if any by which the capital cost to the taxpayer of that property exceeds the total of the amounts if any realized by the taxpayer on account of the proceeds of disposition Marginal an amount that is owing to a taxpayer as or on account of the proceeds of disposition of a timber resource property of the taxpayer is established by the taxpayer to have become a bad debt in a taxation year the amount so owing to the taxpayer may be deducted in computing the income for the year Marginal debts passenger vehicles an amount that is owing to a taxpayer as or on account of the proceeds of disposition of a passenger vehicle of the taxpayer to which paragraph applies is established by the taxpayer to have become a bad debt | [
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] | 397 |
in a taxation year there may be deducted in computing the income for the year the lesser of amount that would be determined by the formula in subparagraph in respect of the disposition if the amount determined for A in the formula were the amount owing to the taxpayer and amount determined by the formula A B where Marginal eligible capital property an amount is deductible under subsection in respect of the disposition of a depreciable property and subsection applied to the disposition of the depreciable property the amount deductible under subsection is equal to of the amount that would be deductible without reference to this subsection 2016 c 12 s Marginal of agreement for sale mortgage or hypothecary claim included in proceeds of disposition depreciable property other than a timber resource property of a taxpayer has in a taxation year been disposed of to a person with whom the taxpayer was dealing at length and the proceeds of disposition include an agreement for the sale of or a mortgage or hypothecary claim on land that the taxpayer has in a subsequent taxation year sold to a person with whom the taxpayer was dealing at length there may be deducted | [
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] | 398 |
in computing the income of the taxpayer for the subsequent year an amount equal to the lesser of amount if any by which the principal amount of the agreement for sale mortgage or hypothecary claim outstanding at the time of the sale exceeds the consideration paid by the purchaser to the taxpayer for the agreement for sale mortgage or hypothecary claim and amount determined under paragraph less the amount if any by which the proceeds of disposition of the depreciable property exceed the capital cost to the taxpayer of that property Marginal of agreement for sale mortgage or hypothecary claim included in proceeds of disposition a timber resource property of a taxpayer has in a taxation year been disposed of to a person with whom the taxpayer was dealing at length and the proceeds of disposition include an agreement for sale of or a mortgage or hypothecary claim on land that the taxpayer has in a subsequent taxation year sold to a person with whom the taxpayer was dealing at length there may be deducted in computing the income of the taxpayer for the subsequent year the amount if any by which the principal amount of the agreement for sale | [
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Subsets and Splits