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

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Regulations are current to 2024-02-06 and last amended on 2024-02-02. Previous Versions

PART LXXIIIPrescribed Amounts and Areas (continued)

  •  (1) For the purposes of subsection 80.3(4) of the Act, the following regions are prescribed regions of flood or excessive moisture:

    • (a) in respect of the 2008 calendar year, in Manitoba,

      • (i) the rural municipalities of Alonsa, Armstrong, Bifrost, Coldwell, Dauphin, Eriksdale, Ethelbert, Fisher, Gimli, Glenella, Grahamdale, Lakeview, Lawrence, McCreary, Mossey River, Mountain South, Ochre River, Rockwood, Siglunes, St. Andrews, St. Laurent, Ste. Rose and Woodlands, and

      • (ii) any reserve that is contiguous to a rural municipality referred to in subparagraph (i), or that is part of a series of contiguous reserves one of which is contiguous to a rural municipality referred to in subparagraph (i), of the bands designated as Dauphin River, Ebb and Flow, Fisher River, Kinonjeoshtegon First Nation, Lake Manitoba First Nation, Lake St. Martin, Little Saskatchewan, O-Chi-Chak-Ko-Sipi First Nation, Peguis, Pinaymootang First Nation, Sandy Bay and Skownan First Nation;

    • (b) in respect of the 2009 calendar year, in Manitoba, the rural municipalities of Alexander, Alonsa, Armstrong, Bifrost, Brokenead, Coldwell, Eriksdale, Fisher, Gimli, Grahamdale, Lac du Bonnet, Lawrence, Mossey River, Reynolds, Rockwood, St. Andrews, St. Clements, St. Laurent, Siglunes, Whitemouth and Woodlands, and Census Division No. 18, Unorganized, East and West Parts and No. 19, Unorganized, as developed by Statistics Canada for the 2006 Census;

    • (c) in respect of the 2010 calendar year,

      • (i) in Manitoba, Census Divisions No. 18 and 19, Unorganized and No. 20, Unorganized, North and South Parts, as these divisions were developed by Statistics Canada for the 2006 Census, the Rural Municipalities of Albert, Alexander, Alonsa, Armstrong, Arthur, Bifrost, Brenda, Brokenhead, Cameron, Coldwell, Dauphin, East St. Paul, Edward, Eriksdale, Ethelbert, Fisher, Gilbert Plains, Gimli, Glenella, Grahamdale, Grandview, Hillsburg, Kelsey, Lac du Bonnet, Lawrence, McCreary, Minitonas, Mountain, Mossey River, Ochre River, Pipestone, Reynolds, Rockwood, St. Andrews, St. Clements, St. Laurent, Ste. Rose, Shellmouth-Boulton, Shell River, Sifton, Siglunes, Swan River, West St. Paul, Whitemouth, Winchester and Woodlands and the Valley River 63A reserve, and

      • (ii) in Saskatchewan, the Rural Municipalities of Aberdeen, Arborfield, Barrier Valley, Bayne, Big Quill, Birch Hills, Bjorkdale, Blaine Lake, Blucher, Buchanan, Buckland, Calder, Cana, Canwood, Churchbridge, Clayton, Colonsay, Connaught, Corman Park, Cote, Cupar, Duck Lake, Dundurn, Elfros, Emerald, Fish Creek, Flett’s Springs, Foam Lake, Garden River, Garry, Good Lake, Grant, Great Bend, Hazel Dell, Hoodoo, Hudson Bay, Humboldt, Insinger, Invergordon, Invermay, Ituna Bon Accord, Kellross, Kelvington, Keys, Kinistino, Laird, Lakeland, Lake Lenore, Lakeside, Lakeview, Leask, Leroy, Lipton, Livingston, Lost River, McCraney, Moose Range, Morris, Mount Hope, Nipawin, Orkney, Paddockwood, Pleasantdale, Ponass Lake, Porcupine, Prairie Rose, Preeceville, Prince Albert, Redberry, Rosedale, Rosthern, Saltcoats, Sasman, Shellbrook, Sliding Hills, Spalding, St. Louis, St. Peter, St. Philips, Stanley, Star City, Three Lakes, Tisdale, Torch River, Touchwood, Tullymet, Usborne, Vanscoy, Viscount, Wallace, Willow Creek, Wolverine, Wood Creek and Wreford; and

    • (d) in respect of the 2011 calendar year,

      • (i) in Manitoba, Census Divisions No. 18 and 19, Unorganized, as these divisions were developed by Statistics Canada for the 2006 Census, and the Rural Municipalities of Albert, Alonsa, Archie, Armstrong, Arthur, Bifrost, Brenda, Cameron, Coldwell, Cornwallis, Dauphin, Edward, Eriksdale, Fisher, Gimli, Glenella, Glenwood, Grahamdale, Kelsey, Lakeview, Lawrence, McCreary, Miniota, Morton, Mossey River, Oakland, Ochre River, Pipestone, Portage la Prairie, St. Laurent, Ste. Rose, Sifton, Siglunes, Wallace, Westbourne, Whitehead, Whitewater, Winchester, Woodlands and Woodworth, and

      • (ii) in Saskatchewan, the Rural Municipalities of Abernethy, Antler, Argyle, Benson, Bratt’s Lake, Brock, Brokenshell, Browning, Calder, Caledonia, Cambria, Cana, Chester, Churchbridge, Coalfields, Cymri, Elcapo, Enniskillen, Estevan, Fertile Belt, Fillmore, Francis, Golden West, Grayson, Griffin, Hazelwood, Indian Head, Kingsley, Lake Alma, Lajord, Langenburg, Laurier, Lomond, Martin, Maryfield, McLeod, Montmartre, Moose Creek, Moose Mountain, Moosomin, Mount Pleasant, Norton, Orkney, Reciprocity, Rocanville, Saltcoats, Scott, Silverwood, Souris Valley, Spy Hill, Stanley, Storthoaks, Tecumseh, Tullymet, Wallace, Walpole, Wawken, Wellington, Weyburn, Willowdale and Wolseley.

  • (2) For the purpose of this section, band and reserve have the same meaning as assigned by the Indian Act.

  • (3) For the purposes of this section, a city, county, district or other municipality is deemed to include any area that is surrounded by the territory of the city, county, district or other municipality.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2009, c. 31, s. 17
  • SOR/2011-32, s. 2
  • SOR/2013-206, s. 3

 For the purpose of subparagraph (v) of the description of A in paragraph 6(1)(k) of the Act, the amount prescribed for a taxation year is

  • (a) if a taxpayer is employed in a taxation year by a particular person principally in selling or leasing automobiles and an automobile is made available in the year to the taxpayer or a person related to the taxpayer by the particular person or a person related to the particular person, 30 cents; and

  • (b) in any other case, 33 cents.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/95-244, s. 6
  • SOR/99-239, s. 1
  • SOR/2000-326, s. 1
  • SOR/2001-253, s. 1
  • SOR/2003-266, s. 1
  • SOR/2005-265, s. 1
  • SOR/2006-250, s. 1
  • 2009, c. 2, s. 113
  • SOR/2014-118, s. 1
  • SOR/2016-296, s. 1
  • SOR/2018-56, s. 1
  • SOR/2023-246, s. 1

 For the purposes of paragraph 18(1)(r) of the Act, the amount in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the total of

  • (a) the product of 62 cents multiplied by the number of those kilometres;

  • (b) the product of 6 cents multiplied by the lesser of 5,000 and the number of those kilometres; and

  • (c) the product of 4 cents multiplied by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/91-673, s. 4
  • SOR/99-239, s. 2
  • SOR/2000-326, s. 2
  • SOR/2001-253, s. 2
  • SOR/2003-266, s. 2
  • SOR/2005-265, s. 2
  • SOR/2006-250, s. 2
  • 2009, c. 2, s. 114
  • SOR/2014-118, s. 2
  • SOR/2015-122, s. 1
  • SOR/2016-296, s. 2
  • SOR/2023-246, s. 2
  •  (1) For the purposes of subsection 13(2), paragraph 13(7)(g), subparagraph 13(7)(h)(iii), subsections 20(4) and (16.1), the description of B in paragraph 67.3(d) and subparagraph 85(1)(e.4)(i) of the Act, the amount prescribed is

    • (a) with respect to an automobile acquired, or leased under a lease entered into, after August 1989 and before 1991, $24,000; and

    • (b) with respect to an automobile acquired, or leased under a lease entered into, after 1990, the amount determined by the formula

      A + B

      where

      A
      is, with respect to an automobile acquired, or leased under a lease entered into,
      • (i) before 1997, $24,000,

      • (ii) in 1997, $25,000,

      • (iii) in 1998 or 1999, $26,000,

      • (iv) in 2000, $27,000,

      • (v) after 2000 and before 2022, $30,000,

      • (vi) after 2021 and before 2023, $34,000, and

      • (vii) after 2022, $36,000, and

      B
      is the sum that would have been payable in respect of federal and provincial sales taxes on the acquisition of the automobile if it had been acquired, at a cost equal to A before the application of the federal and provincial sales taxes, if the automobile
      • (i) was acquired, at the time of the acquisition, or

      • (ii) was leased, at the time the lease was entered into.

  • (1.1) For the purposes of paragraph 13(7)(i) of the Act, the amount prescribed in respect of a zero-emission passenger vehicle of a taxpayer is the amount determined by the formula

    A + B

    where

    A
    is, with respect to a vehicle acquired,
    • (a) after March 18, 2019 and before 2022, $55,000,

    • (b) after 2021 and before 2023, $59,000, and

    • (c) after 2022, $61,000; and

    B
    is the sum that would have been payable in respect of federal and provincial sales taxes on the acquisition of the vehicle if it had been acquired by the taxpayer at a cost equal to A, before the application of the federal and provincial sales taxes.
  • (2) For the purpose of the description of A in section 67.2 of the Act, the amount prescribed in respect of an automobile that is acquired either after August 1989 and before 1997 or after 2000 is $300.

  • (3) For the purpose of the description of A in paragraph 67.3(c) of the Act, the amount prescribed in respect of a taxation year of a lessee is, with respect to an automobile leased under a lease entered into

    • (a) after August 1989 and before 1991, $650; and

    • (b) after 1990, the amount determined by the formula

      A + B

      where

      A
      is
      • (i) for leases entered into after 1990 but before 1997, $650,

      • (ii) for leases entered into in 1997, $550,

      • (iii) for leases entered into in 1998 or 1999, $650,

      • (iv) for leases entered into in 2000, $700,

      • (v) for leases entered into after 2000 but before 2022, $800,

      • (vi) for leases entered into after 2021 but before 2023, $900, and

      • (vii) for leases entered into after 2022, $950, and

      B
      is the sum of the federal and provincial sales taxes that would have been payable on a monthly payment under the lease in the taxation year of the lessee if, before those taxes, the lease had required monthly payments equal to A.
  • (4) For the purpose of the description of C in paragraph 67.3(d) of the Act, the amount prescribed in respect of an automobile leased under a lease entered into after August 1989 is the amount equal to 100/85 of the amount determined in accordance with subsection (1) in respect of the automobile.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/91-673, s. 4
  • SOR/94-128, s. 2
  • SOR/95-244, s. 7
  • SOR/99-239, s. 3
  • SOR/2000-326, s. 3
  • SOR/2001-253, s. 3
  • 2019, c. 29, s. 59
  • SOR/2023-246, s. 3
  •  (1) In this section, carrier has the meaning assigned by subsection 146.3(1) of the Act.

  • (2) For the purposes of this section, a retirement income fund is a qualifying retirement income fund at a particular time if

    • (a) the fund was entered into before 1993 and the carrier has not accepted any property as consideration under the fund after 1992 and at or before the particular time, or

    • (b) the carrier has not accepted any property as consideration under the fund after 1992 and at or before the particular time, other than property transferred from a retirement income fund that, immediately before the time of the transfer, was a qualifying retirement income fund.

  • (3) For the purposes of the definition minimum amount in subsection 146.3(1) of the Act, the prescribed factor in respect of an individual for a year in connection with a retirement income fund that was a qualifying retirement income fund at the beginning of the year is the factor, determined pursuant to the following table, that corresponds to the age in whole years (in the table referred to as “X”) attained by the individual at the beginning of that year or that would have been so attained by the individual if the individual had been alive at the beginning of that year.

    XFactor
    Under 721/(90 – X)
    720.0540
    730.0553
    740.0567
    750.0582
    760.0598
    770.0617
    780.0636
    790.0658
    800.0682
    810.0708
    820.0738
    830.0771
    840.0808
    850.0851
    860.0899
    870.0955
    880.1021
    890.1099
    900.1192
    910.1306
    920.1449
    930.1634
    940.1879
    95 or older0.2000
  • (4) For the purposes of the definition minimum amount in subsection 146.3(1) of the Act and subsection 8506(5), the prescribed factor in respect of an individual for a year in connection with a retirement income fund (other than a fund that was a qualifying retirement income fund at the beginning of the year) or the designated factor in respect of an individual for a year in connection with an account under a money purchase provision of a registered pension plan, as the case may be, is the factor, determined in accordance with the following table, that corresponds to the age in whole years (in the table referred to as “Y”) attained by the individual at the beginning of the year or that would have been so attained by the individual if the individual was alive at the beginning of the year.

    YFactor
    Under 711/(90 – Y)
    710.0528
    720.0540
    730.0553
    740.0567
    750.0582
    760.0598
    770.0617
    780.0636
    790.0658
    800.0682
    810.0708
    820.0738
    830.0771
    840.0808
    850.0851
    860.0899
    870.0955
    880.1021
    890.1099
    900.1192
    910.1306
    920.1449
    930.1634
    940.1879
    95 or older0.2000
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  •  SOR/94-127, s. 1
  • SOR/2000-63, s. 2
  • SOR/2005-264, s. 14
  • 2015, c. 36, s. 23
 

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