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

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Regulations are current to 2022-09-11 and last amended on 2022-06-23. Previous Versions

PART LXXXVIINational Arts Service Organizations

 For the purposes of paragraph 149.1(6.4)(d) of the Act, the following conditions are prescribed for a national arts service organization:

  • (a) the organization is an organization

    • (i) that is, because of paragraph 149(1)(l) of the Act, exempt from tax under Part I of the Act,

    • (ii) that represents, in an official language of Canada, a community of artists from one or more of the following sectors of activity in the arts community, that is, theatre, opera, music, dance, painting, sculpture, drawing, crafts, design, photography, the literary arts, film, sound recording and other audio-visual arts,

    • (iii) no part of the income of which may be payable to, or otherwise available for the personal benefit of, any proprietor, member, shareholder, trustee, or settlor of the organization, except where the payment is for services rendered or is an amount to which paragraph 56(1)(n) of the Act applies in respect of the recipient,

    • (iv) all of the resources of which are devoted to the activities and objects described in its application for its last designation by the Minister of Canadian Heritage pursuant to paragraph 149.1(6.4)(a) of the Act,

    • (v) more than 50 per cent of the directors, trustees, officers or other officials of which deal with each other at arm’s length, and

    • (vi) no more than 50% of the property of which at any time has been contributed or otherwise paid into the organization by one person or members of a group of persons who do not deal with each other at arm’s length and, for the purpose of this subparagraph, a reference to any person or to members of a group does not include a reference to Her Majesty in Right of Canada or a province, a municipality, a registered charity that is not a private foundation or any club, society or association described in paragraph 149(1)(l) of the Act; and

  • (b) the activities of the organization (which may include collective bargaining on behalf of its sector of activity under the Status of the Artist Act, provided it is not the organization’s primary activity) are confined to one or more of

    • (i) promoting one or more art forms,

    • (ii) conducting research into one or more art forms,

    • (iii) sponsoring arts exhibitions or performances,

    • (iv) representing interests of the arts community or a sector thereof (but not of individuals) before governmental, judicial, quasi-judicial or other public bodies,

    • (v) conducting workshops, seminars, training programs and similar development programs relating to the arts for members of the organization, in respect of which the value of benefits received or enjoyed by members of the organization is required by paragraph 56(1)(aa) of the Act to be included in computing the incomes of those members,

    • (vi) educating the public about the arts community or the sector represented by the organization,

    • (vii) organizing and sponsoring conventions, conferences, competitions and special events relating to the arts community or the sector represented by the organization,

    • (viii) conducting arts studies and surveys of interest to members of the organization relating to the arts community or the sector represented by the organization,

    • (ix) acting as an information centre by maintaining resource libraries and data bases relating to the arts community or the sector represented by the organization,

    • (x) disseminating information relating to the arts community or the sector represented by the organization, and

    • (xi) paying amounts to which paragraph 56(1)(n) of the Act applies in respect of the recipient and which relate to the arts community or the sector represented by the organization.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-140, s. 16
  • SOR/94-686, s. 51(F)
  • SOR/2007-116, s. 18
  • SOR/2010-93, s. 40
  • SOR/2011-188, s. 28

PART LXXXVIIIDisability-related Modifications and Apparatus

 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 Acts and regulations.]
  • SOR/93-565, s. 1

 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 Acts and regulations.]
  • SOR/93-565, s. 1
  • SOR/95-182, s. 1

PART LXXXIXEntities Prescribed with Respect to Certain Rules

International Organizations

  •  (1) For the purposes of subparagraph 110(1)(f)(iii) and paragraph 126(3)(a) 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 Acts and regulations.]
  • SOR/95-202, s. 1
  • SOR/2003-83, s. 1
  • 2013, c. 40, s. 115

 [Repealed, 2013, c. 34, s. 412]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/2003-83, s. 2
  • 2013, c. 34, s. 412

PART LXXXIX.1COVID-19 Wage and Rent Subsidies

[
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/2020-207, s. 1
  • SOR/2020-284, s. 1
]
  •  (1) For the purposes of paragraph (f) of the definition eligible entity in subsection 125.7(1) of the Act, the following entities are prescribed:

    • (a) a corporation that meets the following conditions:

      • (i) it is described in paragraph 149(1)(d.5) of the Act,

      • (ii) not less than 90% of the shares, or the capital, of the corporation are owned by one or more Aboriginal governments (as defined in subsection 241(10) of the Act) — or similar Indigenous governing bodies — described in paragraph 149(1)(c) of the Act, and

      • (iii) it carries on a business;

    • (b) a corporation that meets the following conditions:

      • (i) it is described in paragraph 149(1)(d.6) of the Act,

      • (ii) all of the shares (except directors’ qualifying shares), or the capital, of the corporation are owned by one or more of

        • (A) an Aboriginal government (as defined in subsection 241(10) of the Act) — or a similar Indigenous governing body — described in paragraph 149(1)(c) of the Act, or

        • (B) a corporation described in this paragraph or paragraph (a), and

      • (iii) it carries on a business;

    • (c) a partnership, each member of which is

      • (i) an eligible entity, or

      • (ii) an Aboriginal government (as defined in subsection 241(10) of the Act) — or a similar Indigenous governing body — described in paragraph 149(1)(c) of the Act;

    • (d) a partnership, in respect of a qualifying period, if throughout the qualifying period it is the case that

      A ≤ 0.5B

      where

      A
      is the total of all amounts, each of which is the fair market value of an interest in the partnership held — directly or indirectly, through one or more partnerships — by a person or partnership other than an eligible entity, and
      B
      is the total fair market value of all interests in the partnership;
    • (e) a person described in paragraph 149(1)(g) or (h) of the Act; and

    • (f) a person or partnership that operates a private school or private college.

  • (2) For the purposes of subsection 125.7(1) of the Act, qualifying tourism or hospitality entity, for a qualifying period, means an eligible entity that meets the following conditions:

    • (a) the entity has a prior year revenue decline greater than or equal to 40%; and

    • (b) the total of all amounts, each of which is the eligible entity’s qualifying revenue for the prior reference period for any of the first qualifying period to the thirteenth qualifying period (but including only one of the tenth qualifying period or the eleventh qualifying period), was earned primarily from carrying on one or more of the following activities:

      • (i) operating or managing a facility providing short-term lodging, such as a hotel, a motel, a cottage, a bed and breakfast or a youth hostel,

      • (ii) preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises,

        • (A) such as a restaurant, a food truck, a cafeteria, a caterer, a coffee shop, a food concession, a bar, a pub or a nightclub, and

        • (B) for greater certainty, not including the operation of a facility primarily engaged in retailing food or beverage products, such as a supermarket or a convenience store,

      • (iii) operating a travel agency or as a tour operator, including:

        • (A) acting as an agent for tour operators, transportation companies and short-term lodging establishments in selling travel, tour and accommodation services, or

        • (B) arranging, assembling and marketing tours,

      • (iv) organizing, promoting, hosting, supporting or participating in events that meet the artistic or cultural interests of their patrons, including live performances or exhibits intended for public viewing,

      • (v) preserving and exhibiting objects, sites and natural wonders of historical, cultural or educational value, such as the operation of a museum, a historic and heritage site, a zoo, a botanical garden or a nature park,

      • (vi) organizing, promoting or supporting scenic and sightseeing tours, such as sightseeing or dinner cruises, steam train excursions, horse-drawn sightseeing rides, air-boat rides, hot-air balloon rides or charter fishing services,

      • (vii) providing charter bus services, if

        • (A) the buses do not operate on fixed routes and schedules, and

        • (B) the entire vehicle is rented, rather than individual seats,

      • (viii) operating or managing an amusement or theme park, which includes

        • (A) operating a variety of attractions, such as mechanical rides, water rides, games, shows or theme exhibits, and

        • (B) leasing space on a concession basis for these operations,

      • (ix) operating or managing a facility or providing a service that enables patrons to participate in recreational activities,

        • (A) including

          • (I) fitness and recreational sports centres,

          • (II) downhill and cross-country ski/snowboard areas, and equipment such as ski lifts and tows (including revenues from equipment rental services and ski/snowboard instruction services provided at the area),

          • (III) the operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as retailing fuel and marine supplies, boat repair and maintenance and rental services,

          • (IV) the operation of recreation and amusement facilities and services including establishments primarily engaged in maintaining non-gambling coin-operated amusement devices, in businesses operated by others, and

          • (V) other amusement activities, such as amateur sports clubs, teams or leagues, archery or shooting, ballroom dancing, river rafting, curling clubs, mini golf and bowling, and

        • (B) excluding

          • (I) golf, golf instruction and the ownership or operation of a facility that is a golf course, a golf driving range, or a golf clubhouse,

          • (II) country clubs, and

          • (III) professional sports clubs, teams or leagues or facilities used primarily by such organizations,

      • (x) operating or managing serviced or unserviced sites to accommodate campers and their equipment for tents, tent trailers, travel trailers and recreational vehicles, excluding mobile home sites,

      • (xi) operating or managing an overnight recreational camp, such as a children’s camp, a family vacation camp or an outdoor adventure retreat,

      • (xii) operating or managing a hunting camp or a fishing camp,

      • (xiii) operating or managing a duty-free retail store at a land border crossing where the only exit route is to the United States,

      • (xiv) operating or managing a facility that is primarily engaged in exhibiting motion pictures, such as a cinema or a drive-in theatre,

      • (xv) operating or managing an amusement arcade, such as a family fun centre, an indoor play area, a pinball arcade or a video game arcade,

      • (xvi) operating a facility allowing passengers to board and leave a cruise ship,

      • (xvii) operating or managing an airport, including renting hangar space and providing baggage handling, cargo handling and aircraft parking services,

      • (xviii) operating or managing a casino,

      • (xix) promoting a destination or region in Canada for the purpose of attracting tourism,

      • (xx) organizing, planning, promoting, hosting or supporting:

        • (A) conventions, trade shows or festivals, or

        • (B) weddings, parties or similar events, and

      • (xxi) promoting the interests of the members of an industry organization or association, if the members are primarily engaged in activities described in any of subparagraphs (i) to (xx).

Marginal note:Definitions

  •  (0.1) The following definitions apply in this section.

    partial public health restriction

    partial public health restriction means a public health restriction as defined in subsection 125.7(1) of the Act if paragraphs (f) to (h) of that definition were replaced by the following:

    • (f) as a result of the order or decision, some or all of the activities of the eligible entity — or the specified tenant — at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity — or the specified tenant — would, absent the order or decision, otherwise have engaged in) are required to be reduced by means of capacity or similar restrictions by not less than 50% (referred to in this subsection as the “limited activities”); and

    • (g) the limited activities are required to be reduced for a period of at least one week. (restrictions sanitaires partielles)

    qualifying partial public health restriction

    qualifying partial public health restriction, of an eligible entity for a qualifying period, means that

    • (a) one or more qualifying properties of the eligible entity — or of one or more specified tenants (within the meaning of the definition public health restriction) of the eligible entity — is subject to a partial public health restriction for at least seven days in the qualifying period; and

    • (b) it is reasonable to conclude that at least approximately 50% of the qualifying revenues of the eligible entity — together with the qualifying revenues of any specified tenants of the eligible entity — for the prior reference period were derived from the limited activities. (restrictions sanitaires partielles admissibles)

  • (1) The amount determined by regulation in respect of a qualifying entity for the purposes of clause (b)(iv)(B) of the description of A in subsection 125.7(2) of the Act for a week in a qualifying period is

    • (a) for the seventh qualifying period and the eighth qualifying period, the greater of

      • (i) the amount determined for the week under subparagraph (a)(i) of the description of A in subsection 125.7(2) of the Act, and

      • (ii) the amount determined for the week under subparagraph (a)(ii) of the description of A in subsection 125.7(2) of the Act;

    • (b) for the ninth qualifying period and the tenth qualifying period, the greater of

      • (i) $500, and

      • (ii) the lesser of

        • (A) 55% of baseline remuneration (as defined in subsection 125.7(1) of the Act) in respect of the eligible employee determined for that week, and

        • (B) $573;

    • (c) for any of the eleventh qualifying period to the nineteenth qualifying period, the greater of

      • (i) $500, and

      • (ii) the lesser of

        • (A) 55% of baseline remuneration (as defined in subsection 125.7(1) of the Act) in respect of the eligible employee determined for that week, and

        • (B) $595; and

    • (d) for the twentieth qualifying period and any subsequent qualifying period, nil.

  • Marginal note:Base percentage

    (2) The percentage determined for the purposes of the definition base percentage in subsection 125.7(1) of the Act, in respect of an eligible entity, is, for the twenty-fourth qualifying period to the twenty-sixth qualifying period, the greater of

    • (a) the percentage determined for the eligible entity for the qualifying period under paragraph (l) of the definition base percentage in subsection 125.7(1) of the Act if it were read without the application of this subsection, and

    • (b) the lesser of 75% and the eligible entity’s revenue reduction percentage for the qualifying period, if, for the qualifying period,

      • (i) the eligible entity’s revenue reduction percentage is greater than or equal to 25%, and

      • (ii) one of the following conditions is met:

        • (A) the eligible entity is subject to a qualifying public health restriction, or

        • (B) the eligible entity is subject to a qualifying partial public health restriction.

  • (3) [Repealed, 2021, c. 26, s. 3]

  • (4) [Repealed, 2021, c. 26, s. 3]

  • (5) [Repealed, 2021, c. 26, s. 3]

  • (6) [Repealed, 2021, c. 26, s. 3]

  • (7) [Repealed, 2021, c. 26, s. 3]

  • (8) [Repealed, 2021, c. 26, s. 4]

 
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