- 10/8 policy
- 1975 branch accounting election deficiency
- 1975-76 excess additional group term reserve
- 1975-76 excess capital cost allowance
- 1975-76 excess investment reserve
- 1975-76 excess policy dividend deduction
- 1975-76 excess policy dividend reserve
- 1975-76 excess policy reserves
- 2023 business number
s last taxation year ending in 2023. (numéro d’entreprise 2023)
- aboriginal government
- absorbed capacity
s cumulative unused excess capacity for the year, determined as if the taxpayer’s absorbed capacity for the year were nil, and(b)the amount determined by the formulaA − (B + C)whereAis the taxpayer’s interest and financing expenses for the year,Bis(i)if subsection 18.21(2) applies in respect of the taxpayer for the year, the amount determined in respect of the taxpayer for the year under that subsection, and(ii)in any other case, the amount determined by the formulaD × EwhereDis the taxpayer’s ratio of permissible expenses for the year, andEis the taxpayer’s adjusted taxable income for the year, andCis the taxpayer’s interest and financing revenues for the year. (capacité absorbée)
- ACB reduction
- accelerated Canadian development expense
s length,(b)is incurred after November 20, 2018 and before 2025, and(c)if the Canadian development expense is deemed to be a Canadian development expense incurred by the taxpayer because of paragraph 66(12.63)(a), is an amount renounced under an agreement entered into after November 20, 2018; (frais d’aménagement au Canada accélérés)
- accelerated Canadian oil and gas property expense
s length, and(b)is incurred after November 20, 2018 and before 2025; (frais à l’égard de biens canadiens relatifs au pétrole et au gaz accélérés)
- acceptable accounting standards
s Republic of China;(k)the Republic of India;(l)the Republic of Korea;(m)Singapore;(n)Switzerland;(o)the United Kingdom; and(p)the United States. (principes comptables acceptables)
- account holder
- accredited film or video production certificate
- accredited production
- accumulated 1968 deficit
- accumulated income payment
- accumulated overpayment amount
- accumulated underpayment amount
- accumulating income
- action
- active asset
were references to the particular corporation, and(B)that definition were read without reference to “the individual’s spouse or common-law partner”, or(c)an interest in a partnership, if(i)at that time, the fair market value of the particular corporation’s interest in the partnership is equal to or greater than 10% of the total fair market value of all interests in the partnership,(ii)throughout the 24–month period ending before th
- active business
- active business carried on by a corporation
- active business corporation
- active NFE
s gross income for the preceding fiscal period is passive income and less than 50% of the assets held by the NFE during the preceding fiscal period are assets that produce or are held for the production of passive income;(b)either(i)interests in the NFE are regularly traded on an established securities market, or(ii)the NFE is a related entity of an entity interests in which are regularly traded on an established securities market;(c)the NFE is(i)a governmental entity,(ii)an international organization,(iii)a central bank, or(iv)an entity wholly owned by one or more entities described in subparagraphs (i) to (iii);(d)both(i)all or substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more of its subsidiaries that engage in trades or businesses other than the business of a financial institution, and(ii)the NFE does not function as (and is not represented or promoted to the public as) an investment fund, including(A)a private equity fund,(B)a venture capital
- active seller
- actual carbon intensity
- actual conditions
- actual eligible use percentage
utilisation admissible)
- actual emission intensity
- actual stub period accrual
s share of an income or taxable capital gain of the qualifying partnership for the last fiscal period of the partnership that began in the base year (other than any amount for which a deduction was available under section 112 or 113);Bis the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss of the qualifying partnership for the last fiscal period of the partnership that began in the base year (to the extent that the total of all allowable capital losses included under this description in respect of all qualifying partnerships for the taxation year does not exceed the corporation’s share of all taxable capital gains of all qualifying partnerships for the taxation year);Cis the number of days that are in both the base year and the fiscal period;Dis the number of days in the fiscal period; andEis the amount of the qualified resource expense in respect of the qualifying partnership that was
- actuary
- additional voluntary contribution
- adjusted aggregate investment income
s taxable capital gains (other than taxable capital gains from the disposition of property that is, at the time of disposition, an active asset of the corporation) for the yearexceeds(ii)the eligible portion of its allowable capital losses (other than allowable capital losses from the disposition of property that is, at the time of disposition, an active asset of the corporation) for the year, or(b)subparagraph (b)(iii) of that definition read as follows:(iii)a dividend from a corporation connected with it (within the meaning assigned by subsection 186(4) on the assumption that the corporation is at that time a payer corporation within the meaning of that subsection), and(c)paragraph (a) of the definition income or loss in subsection
- adjusted business income
une entreprise)
- adjusted cost base
- adjusted cost basis
s interest in a life insurance policy, means the amount determined by the formula (A + B + C + D + E + F + G + G.1) – (H + I + J + K + L + M + N + O)whereAis the total of all amounts each of which is the cost of an interest in the policy acquired by the policyholder before that time but not including an amount referred to in the description of B or E,Bis the total of all amounts each of which is an amount paid before that time by or on behalf of the policyholder in respect of a premium under the policy, other than amounts referred to in clause 148(2)(a)(ii)(B), in subparagraph (iii) of the description of C in paragraph (a) of the definition proceeds of the disposition or in subparagraph (b)(i) of that definition,Cis the total of all amounts each of which is an amount in respect of the disposition of an interest in the policy before that time that was required to be included in computing the policyholder’s income or taxable income earned in Canada for a taxation year,Dis the total of all amounts each of which is an amount in respect of the policyholder’s interest in the policy that was included by virtue of subse
- adjusted cumulative foreign resource expense
étranger)
- adjusted earned income
- adjusted income
s cohabiting spouse or common-law partner at the end of the year if in computing that income no amount were(a)included(i)under paragraph 56(1)(q.1) or subsection 56(6),(ii)in respect of any gain from a disposition of property to which section 79 applies, or(iii)in respect of a gain described in subsection 40(3.21), or(b)deductible under paragraph 20(1)(ww) or 60(y) or (z); (revenu modifié)
- adjusted net income
s income for the taxation year if (a)[Repealed, 2018, c. 27, s. 12](b)in computing that income, no amount were included under paragraph 56(1)(q.1) or subsection 56(6), in respect of any gain from a disposition of property to which section 79 applies or in respect of a gain described in subsection 40(3.21); and(c)in computing that income, no amount were deductible under paragraph 20(1)(ww) or 60(y) or (z). (revenu net rajusté)
- adjusted selling cost
) of a property is the amount determined by the formulaA - BwhereAis(a)where the property is purchased from another person or partnership with which the supplier does not deal at arm’s length, the lesser of(i)the cost to the supplier of the property, and(ii)the adjusted selling cost to the other person or partnership of the property, and(b)in any other case, the cost to the supplier of the property,and for the purpose of paragraph (b),(c)where part of the cost to a supplier of a particular property is attributable to another property acquired by the supplier from a person or partnership with which the supplier does not deal at arm’s length, that part of the cost is deemed to be the lesser of(i)the amount of that part of the cost otherwise determined, and(ii)the adjusted selling cost to the person or the partnership of the other property,(d)where part of the cost to a supplier of a property is attributable to a service (other than a service rendered by a person as an employee of the supplier) rendered to the supplier by a person or partnership with which the supplier does not deal at ar
- adjusted service cost
) of rendering a particular service is the amount determined by the formula:A - B - C - D - EwhereAis the cost to the supplier of rendering the particular service,Bis the total of all amounts each of which is the amount, if any, by which(a)the cost to the supplier for a service (other than a service rendered by a person as an employee of the supplier) rendered by a person or partnership that does not deal at arm’s length with the supplier to the extent that the cost is incurred for the purpose of rendering the particular serviceexceeds(b)the adjusted service cost to the person or partnership referred to in paragraph (a) of rendering the service referred to in that paragraph to the supplier,Cis the total of all amounts each of which is the amount, if any, by which(a)the cost to the supplier of a property acquired by the supplier from a person or partnership that does not deal at arm’s length with the supplierexceeds(b)the adjusted selling cost to the person or partnership referred to in paragraph (a) of the property,to the extent that the excess relates to the cost of rendering the part
- adjusted stub period accrual
s taxation year in circumstances where another fiscal period (in this definition referred to as the “particular period”) of the partnership begins in the year and ends after the year — means (a)if paragraph (b) does not apply, the amount determined by the formula[(A – B) × C/D] – (E + F)whereAis the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for a fiscal period of the partnership that ends in the year (other than any amount for which a deduction is available under section 112 or 113),Bis the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for a fiscal period of the partnership that ends in the year,Cis the number of days that are in both the year and the particular period,Dis the n
- adjusted taxable income
s taxable income earned in Canada for the year (determined without regard to subsection (2) and paragraphs 12(1)(l.2) and 111(1)(a.1)), and(b)in any other case, the taxpayer’s taxable income for the year (determined without regard to subsection (2), paragraphs 12(1)(l.2) and 111(1)(a.1) and clause 95(2)(f.11)(ii)(D)), andEis the total of(a)the taxpayer’s non-capital loss for the year (determined without regard to subsection (2), paragraphs 12(1)(l.2) and 111(1)(a.1) and clause 95(2)(f.11)(ii)(D)),(a.1)the amount claimed by the taxpayer for the year under paragraph 111(1)(a), to the extent that amount does not reduce the taxpayer’s taxable income for the year, as determined for the purpose of paragraph (b) in the description of D, and(b)the total of all amounts each of which is, in respect of a corporation that is a controlled foreign affiliate of the taxpayer at the end of an affiliate taxation year ending in the year — or a controlled foreign affil
- adjustment time
- administrator
- adoption period
adoption)
- adult
- advanced life deferred annuity
s spouse or common-law partner;(d)periodic annuity payments under the contract are payable(i)in equal amounts, or(ii)in amounts that are not equal only because the payments(A)are adjusted in whole or in part to reflect(I)increases in the Consumer Price Index, as published by Statistics Canada under the authority of the Statistics Act, or(II)increases at a rate specified in the contract, not exceeding 2% per annum, or(B)are reduced on the death of the annuitant or the annuitant’s spouse or common-law partner;(e)if an annuity is payable for the lives, jointly, of the annuitant and the annuitant’s spouse or common-law partner and the annuitant dies before payments commence to
- advantage
s length with each other would have entered into,(iii)a payment out of or under the registered plan in satisfaction of all or part of a beneficiary’s or controlling individual’s interest in the registered plan,(iv)the payment or allocation of any amount to the registered plan by the issuer, carrier or promoter,(iv.1)an amount paid under or because of the Canada Disability Savings Act, the Canada Education Savings Act or under a designated provincial program, and(v)a benefit provided under an incentive program that is — in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and w
- advertisement directed at the Canadian market
- advisor
- affiliate taxation year
imposition de la société affiliée)
- affiliated group of persons
- aggregate investment income
s taxable capital gains for the yearexceeds the total of(ii)the eligible portion of its allowable capital losses for the year, and(iii)the amount, if any, deducted under paragraph 111(1)(b) in computing its taxable income for the year, or(b)the corporation’s income for the year from a source that is a property, other than(i)exempt income,(ii)an amount included under subsection 12(10.2) in computing the corporation’s income for the year,(iii)the portion of any dividend that was deductible in computing the corporation’s taxable income for the year, and(iv)income that, but for paragraph 108(5)(a), would not be income from a property,exceeds the total of all amounts, each of which is the corporation’s loss for the year from a source that is a property. (revenu de placement total)
- aggregate participating percentage
- agreed portion
- agreement
- agricultural business
farming activities); or(b)the provision of goods or services (other than financial services) that are required for farming. (entreprise d’agriculture)
- agricultural cooperative corporation
- ALDA dollar limit
- allocation in proportion to borrowing
importance de l’emprunt)
- allocation in proportion to patronage
s customers of that year who were members or non-member customers of that year, as the case may be; (répartition proportionnelle à
- allowable business investment loss
un placement d’entreprise)
- allowable capital loss
- allowable disposition
- allowable refund
- allowable refundable tax on hand
s 1972 taxation year commenced before 1972, is an amount equal to 10% of the amount that would be determined for C in the definition cumulative taxable income in this subsection if the reference in the description of C in that definition to “the 1972 taxation year or any taxation year commencing after 1971 and ending before the particular time” were read as a reference to “the 1972 taxation year”,Dis the total of all amounts each of which is an amount, in respect of the 1972 taxation year or any taxation year commencing after 1971 and ending before the particular time, determined by the formula0.25 × [L - (M + N)]whereLis the total of the corporation’
- alter ego trust
- amateur athlete
- amateur athlete trust
un athlète amateur)
- amortized cost
s income for any taxation year ending at or before that time,(c.1)the total of all amounts each of which is an amount in respect of the loan or lending asset that was included in computing the taxpayer’s income for a taxation year that ended at or before that time in respect of changes in the value of the loan or lending asset attributable to the fluctuation in the value of a currency of a country other than Canada relative to Canadian currency,(d)where the taxpayer is an insurer, any amount in respect of the loan or lending asset
- amount
- amount payable
- anniversary day
- annual annuity amount
- annual child care expense amount
s tax payable under this Part for the year, and(b)if the child is not a person referred to in paragraph (a),(i)$8,000, if the child is under 7 years of age at the end of the year, and(ii)$5,000, in any other case; (montant annuel de frais de garde d’enfants)
- annual FHSA limit
s first qualifying withdrawal from a FHSA),Bis(i)if the taxpayer’s maximum participation period has not begun in a preceding taxation year, nil, and(ii)in any other case, the amount by which the amount determined under this paragraph for the preceding taxation year exceeds the annual FHSA limit for that taxation year, andCis the amount by which the total of all designated amounts described in paragraph (b) of the definition designated amount in subsection 207.01(1) for the year exceeds the total of all contributions made to a FHSA by the taxpayer after the taxpayer’s first qualifying withdrawal from a FHSA,(b)the amount determined by the formula$8,000 + D − (E − F)whereDis the amount of the FHSA carryforward for the taxation year,Eis the taxpayer’s net RRSP-to-FHSA transfer amount at the end of the taxation year, andFis the total of all amounts, each of which is an amount determined in respect of each preceding taxation year that is(i
- annual gains limit
s net capital losses for other taxation years deducted under paragraph 111(1)(b) in computing the individual’s taxable income for the yearexceeds(ii)the amount, if any, by which the amount determined in respect of the individual for the year under paragraph 3(b) in respect of capital gains and capital losses (except any portion related to a dedu
- annual investment tax credit limit
- annuitant
- annuity
- annuity contract
- antecedent corporation
) that was formed on an amalgamation of the predecessor corporation and another corporation, where(i)shares of the capital stock of the predecessor corporation that were not owned by the other corporation, or by a corporation of which the other corporation is a subsidiary wholly-owned corporation, were exchanged on the amalgamation for shares of the capital stock of the first amalco that were, during the series of transactions or events that includes the amalgamation, redeemed, acquired or cancelled by the first amalco for money,(ii)the first amalco was a predecessor corporation (within the meaning assigned by subsection 87(1)) in respect of an amalgamation to which subsection 87(11) applied and by which the particular corporation was formed, and(iii)the amalgamation referred to in subparagraph (
- anti-money laundering and know your customer procedures
argent ou procédures AML/KYC)
- application for continuance
- apprenticeship expenditure
s employment, in the taxation year and on or after May 2, 2006, by the taxpayer in a business carried on in Canada by the taxpayer in the taxation year; (dépense d’apprentissage)
- apprenticeship requirements
égard d’apprentis)
- appropriate minister
- appropriate percentage
année)
- approved
- approved project
s Privy Council for Canada as is designated by the Governor in Council for the purposes of this definition in relation to projects in the appropriate province or region of a province; (ouvrage approuvé)
- approved project property
- approved share
- arm’s length allocation
s length allocation[Repealed, 2026, c. 3, s. 93]
- arm’s length capital
s length capital, of a specified individual, means property of the individual if the property, or property for which it is a substitute, was not(a)acquired as income from, or a taxable capital gain or profit from the disposition of, another property that was derived directly or indirectly from a related business in respect of the specified individual;(b)borrowed by the specified individual under a loan or other indebtedness; or(c)transferred, directly or indirectly by any means whatever, to the specified individual from a person who was related to the specified individual (other than as a consequence of the death of a person). (capital indépendant)
- arm’s length conditions
s length conditions, in respect of a transaction or series of transactions, means the conditions that would have applied had the participants been dealing at arm’s length in comparable circumstances, including the possibility that no transaction or series, or a different transaction or series, would have been concluded had the participants been dealing at arm’s length in comparable circumstances. (conditions de pleine concurrence)
- arm’s length transfer
s length transfer, at any time by a person or partnership (referred to in this definition as the “transferor”) means a transfer or loan (which transfer or loan is referred to in this definition as the “transfer”) of property (other than restricted property) that is made at that time (referred to in this definition as the “transfer time”) by the transferor to a particular person or partnership (referred to in this definition as the “recipient”) if(a)it is reasonable to conclude that none of the reasons (determined by reference to all the circumstances including the terms of a trust, an intention, the laws of a country or the existence of an agreement, a memorandum, a letter of wishes or any other arrangement) for the transfer is the acquisition at any time by any person or partnership of an interest as a beneficiary under a non-resident trust; and(b)the transfer is(i)a payment of interest, of a dividend, of rent, of a royalty or of any other return on investment, or any substitute for such a return on investment, in respect of a particular property held by the recipient, if the amount of the payment is not more than the amount that the transferor would have paid if the transfero
- arm’s length transfer price
s length transfer price[Repealed, 2026, c. 3, s. 93]
- arrears interest
- assessable distribution
- assessable dividend
s taxable income for the year. (dividende imposable déterminé)
- assessment
- assistance
s income for any taxation year if that paragraph were read without reference to subparagraphs 12(1)(x)(v) to (vii). (montant d’aide)
- assistance holdback amount
- at-risk amount
- attribute trading restriction
attributs)
- attributed surplus
- authorized foreign bank
- authorized person
- automobile
s office or employment with a fire department or the police;(b.2)a clearly marked emergency medical response vehicle that is used, in connection with or in the course of an individual’s office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics,(c)a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals,(d)except for the purposes of sections 6 and 15, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business
- average actual carbon intensity
- average actual emission intensity
- average wage
- avoidance transaction
évitement)
- balance-due day
s particular taxation year that ends on December 15 of that calendar year because of an election made under paragraph 132.11(1)(a), the balance-due day of the trust for the particular taxation year,(B)in the case where clause (A) does not apply and the trust’s particular taxation year that begins immediately after that time ends in the calendar year that includes that time, the balance-due day of the trust for the particular taxation year, and(C)in any other case, 90 days after the end of the calendar year that includes that time, and(ii)in any other case, the day that is 90 days after the end of the taxation year,(b)where the taxpayer is an individual who died after October in the year and before May in the following taxation year, the day that is 6 months after the day of death,(c)in any other case where the taxpayer is an individual, April 30 in the following taxation year, and(d)where the taxpay
- bank
- bank or life insurer group member
un groupe de banques ou d’assureurs-vie)
- bankrupt
- base percentage
s revenue reduction percentage is greater than or equal to 50%, 60%, and(ii)in any other case, 1.2 multiplied by the revenue reduction percentage;(b)for the sixth qualifying period,(i)if the entity’s revenue reduction percentage is greater than or equal to 50%, 60%, and(ii)in any other case, 1.2 multiplied by the revenue reduction percentage;(c)for the seventh qualifying period,(i)if the entity’s revenue reduction percentage is greater than or equal to 50%, 50%, and(ii)in any other case, 1 multiplied by the revenue reduction percentage;(d)for the eighth qualifying period,(i)if the entity’s revenue reduction percentage is greater than or equal to 50%, 40%, and(ii)in any other case, 0.8 multiplied by the revenue reduction percentage;(e)for the ninth qualifying period,(i)if the entity’s revenue reduction percentage is greater than or equal to 50%, 40%, and(ii)in any other case, 0.8 multiplied by the revenue reduction percentage;(f)for the tenth qualifying period,(i)if the entity’s revenue reduction percentage is greater than or equal to 50%, 40%, and(ii)in any other
- base taxation year
- base year
s taxation year that immediately precedes its transition year; (année de base)
- baseline remuneration
- beneficiary
- benefit
- benefit under a deferred profit sharing plan
un régime de participation différée aux bénéfices)
- benefits
- bitumen mine development project
une mine de bitume)
- bitumen upgrading development project
- bituminous sands
- bonus interest payment
s credit from time to time in the records or books of account of the credit union, or(b)the amount of money standing to the member’s credit from time to time in the year in the records or books of account of the credit union,if the amount was credited at the same rate in relation to the amount of interest or money, as the case may be, as the rate at which amounts were similarly credited in the year to all other members of the credit union of the same class; (paiement d’intérêts supplémentaires)
- borrowed money
- branch advance
s length. (avance de succursale)
- branch financial statements
s annual report for the year filed with the Superintendent of Financial Institutions as required under section 601 of the Bank Act, and accepted by the Superintendent, and(b)if no filing is so required for the taxation year, that are prepared in a manner consistent with the statements in the annual report or reports so filed and accepted for the period or periods in which the taxation year falls,except if the Minister demonstrates that the statements are not prepared in accordance with generally-accepted accounting principles in Canada as modified by any specifications applicable to the bank made by the Superintendent of Financial Institutions under subsection 308(4) of the Bank Act (in this definition referred to as “modified GAAP”), in which case it means the statements subject to such modifications as are required to make them comply with modified GAAP. (états financiers de succursale)
- breeding animals
- breeding bee stock
s breeding bees held at that time in the course of carrying on a farming business using a unit of measurement that is accepted as an industry standard; (stock d’abeilles reproductrices)
- breeding bees
- breeding herd
s breeding animals held in the course of carrying on a farming business at that time,Bis the total number of the taxpayer’s breeding animals held in the business at that time that are female bovine cattle that have not given birth to calves, andCis the lesser of the number determined as the value of B and one-half the total number of the taxpayer’s breeding animals held in the business at that time that are female bovine cattle that have given birth to calves. (troupeau reproducteur)
- broad participation retirement fund
s assets;(b)is subject to government regulation and provides information reporting to the Minister; and(c)satisfies at least one of the following requirements:(i)the fund is generally exempt from tax on investment income, or taxation of investment income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan,(ii)the fund receives at least 50% of its total contributions (other than transfers of assets from broad participation retirement funds, narrow participation retirement funds or from retirement and pension accounts described in paragraph (a) of the definition excluded account) from the sponsoring employers,(iii)distributions or withdrawals from the fund are(A)allowed only upon the occurrence of specified events related to retirement, disability or death (except rollover distrib
- business
- business agency
qualifying shares) or every interest in the trust or other person, as the case may be, throughout the portion of the particular calendar year throughout which both the congregation and the corporation, trust or other person, as the case may be, were in existence; (agence commerciale)
- business entity
- business limit
- business number
- business-income tax
) means, subject to subsections (4.1) to (4.2), the portion of any income or profits tax paid by the taxpayer for the year to the government of a country other than Canada that can reasonably be regarded as tax in respect of the income of the taxpayer from a business carried on by the taxpayer in the business country, but does not include a tax, or the portion of a tax, that can reasonably be regarded as relating to an amount that(a)any other person or partnership has received or is entitled to receive from that government, or(b)was deductible under subparagraph 110(1)(f)(i) in computing the taxpayer’s taxable income for the year; (impôt sur le revenu tiré d’une entreprise)
- calculating currency
- calculation period
s preceding taxation year. (période de calcul)
- Canada security
- Canadian affiliate
- Canadian amateur athletic association
- Canadian banking business
- Canadian corporation
- Canadian currency year
- Canadian development expense
aménagement au Canada)
- Canadian exploration and development expenses
exploration et d’aménagement au Canada)
- Canadian exploration expense
exploration au Canada)
- Canadian field processing
- Canadian film or video production
- Canadian film or video production certificate
- Canadian financial institution
- Canadian indebtedness
- Canadian investment fund
- Canadian investment income
- Canadian investor
- Canadian issue
- Canadian labour expenditure
- Canadian manufacturing and processing profits
- Canadian newspaper
- Canadian oil and gas property expense
égard de biens canadiens relatifs au pétrole et au gaz)
- Canadian ordinary income
- Canadian partnership
- Canadian property
- Canadian property mutual fund investment
- Canadian property mutual fund loss
s loss (for greater certainty as determined under section 40) for the taxation year from the disposition of the Canadian property mutual fund investment, and(b)the total of all assessable distributions that were paid or credited on the Canadian property mutual fund investment after the non-resident investor last acquired the investment and at or before the time of the disposition. (perte collective en biens canadiens)
- Canadian real, immovable or resource property
- Canadian renewable and conservation expense
économie d’énergie au Canada)
- Canadian resident partnership
- Canadian resource property
- Canadian service provider
- Canadian surtax payable
- Canadian tax results
- Canadian Wheat Board
- Canadian Wheat Board continuance
- Canadian-controlled private corporation
- Cape Breton
- capital dividend
- capital dividend account
s capital gain — computed without reference to subclause 52(3)(a)(ii)(A)(II) and subparagraph 53(1)(b)(ii) — from the disposition (other than a disposition under paragraph 40(3.1)(a) or subsection 40(12) or a disposition that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year that began after the corporation last became a private corporation and that ended after 1971 and ending immediately before the particular time (in this definition referred to as the period)exceeds the total of(B)the portion of the capital gain referred to in clause (A) that is the corporation’s taxable capital gain,(B.1)the corporation’s taxable capital gain from a disposition in the period under subsection 40(12), and(C)the portion of the amount, if any, by which the amount determined under clause (A) exceeds the amount dete
- capital gain
- capital gains dividend account
- capital gains pool
- capital gains redemptions
s capital stock that were exchanged in the year for other shares of the corporation’s capital stock if(i)paragraph (4.1) applies to the exchange, and(ii)the amount is not included in the amount determined for paragraph (a),Bis the total of the fair market value at the end of the year of all the issued shares of its capital stock and the amount determined for A in respect of the corporation for the year,Cis 100/14 of the corporation’s refundable capital gains tax on hand at the end of the year, andDis the amount determined by the formula(K + L) - (M + N)whereKis the amount of the fair market value at the end of the year of all the issued shares of the corporation’s capital stock,Lis the total of all amounts each of which is the amount of any debt owing by the corporation, or of any other obligation of the
- capital interest
- capital loss
- capital property
- captured carbon