Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2013-04-29 and last amended on 2013-02-14. Previous Versions

PART LXXXVIII

DISABILITY-RELATED MODIFICATIONS AND APPARATUS

8800. The renovations and alterations that are prescribed for the purposes of paragraph 20(1)(qq) of the Act are

  • (a) the installation of

    • (i) an interior or exterior ramp, or

    • (ii) a hand-activated electric door opener; and

  • (b) a modification to a bathroom, elevator or doorway to accommodate its use by a person in a wheelchair.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/93-565, s. 1.

8801. The devices and equipment that are prescribed for the purposes of paragraph 20(1)(rr) of the Act are

  • (a) an elevator car position indicator, such as a braille panel or an audio signal, for individuals having a sight impairment;

  • (b) a visual fire alarm indicator, a listening device for group meetings or a telephone device, for individuals having a hearing impairment; and

  • (c) a disability-specific computer software or hardware attachment.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/93-565, s. 1;
  • SOR/95-182, s. 1.

PART LXXXIX

ENTITIES PRESCRIBED WITH RESPECT TO CERTAIN RULES

International Organizations

  • 8900. (1) For the purpose of subparagraph 110(1)(f)(iii) of the Act, the following international organizations are prescribed:

    • (a) the United Nations; and

    • (b) each international organization that is a specialized agency brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations.

International Non-governmental Organizations

  • (2) For the purpose of subparagraph 110(1)(f)(iv) of the Act, the following international non-governmental organizations are prescribed:

    • (a) the International Air Transport Association;

    • (b) the Société internationale de télécommunications aéronautiques; and

    • (c) the World Anti-Doping Agency.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/95-202, s. 1;
  • SOR/2003-83, s. 1.

Partnership

8901. For the purpose of paragraph 249.1(1)(b) of the Act, Gaz Métropolitain and Company, Limited Partnership is a prescribed partnership.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/2003-83, s. 2.

PART XC

FINANCIAL INSTITUTIONS — PRESCRIBED ENTITIES AND PROPERTIES

Prescribed Trust not a Financial Institution

9000. For the purpose of paragraph (e) of the definition “financial institution” in subsection 142.2(1) of the Act, a trust is, at any particular time, a prescribed person if the following conditions are satisfied at that particular time:

  • (a) the trust is a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a) of the Act);

  • (b) the trust is deemed, under paragraph 138.1(1)(a) of the Act, to have been created at a time that is not more than two years before that particular time; and

  • (c) the cost of the trustee’s interest (as determined by paragraph 138.1(1)(c) and (d) of the Act) in the trust does not exceed $5,000,000.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. 2009, c. 2, s. 118.