(a) a gifting arrangement described by paragraph (b) of the definition ``gifting arrangement''; and

(b) a gifting arrangement described by paragraph (a) of the definition ``gifting arrangement'', or a property (including any right to income) other than a flow-through share or a prescribed property, in respect of which it can reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the gifting arrangement or the property, that, if a person were to enter into the gifting arrangement or acquire an interest in the property, at the end of a particular taxation year that ends within four years after the day on which the gifting arrangement is entered into or the interest is acquired,

(i) the total of all amounts each of which is

(A) an amount, or a loss in the case of a partnership interest, represented to be deductible in computing the person's income for the particular year or any preceding taxation year in respect of the gifting arrangement or the interest in the property (including, if the property is a right to income, an amount or loss in respect of that right that is stated or represented to be so deductible), or

(B) any other amount stated or represented to be deemed under this Act to be paid on account of the person's tax payable, or to be deductible in computing the person's income, taxable income or tax payable under this Act, for the particular year or any preceding taxation year in respect of the gifting arrangement or the interest in the property, other than an amount so stated or represented that is included in computing a loss described in clause (A),

would equal or exceed

(ii) the amount, if any, by which

(A) the cost to the person of the property acquired under the gifting arrangement, or of the interest in the property at the end of the particular year, determined without reference to section 143.2,

would exceed

(B) the total of all amounts each of which is the amount of any prescribed benefit that is expected to be received or enjoyed, directly or indirectly, in respect of the property acquired under the gifting arrangement, or of the interest in the property, by the person or another person with whom the person does not deal at arm's length.

(a) make a gift to a qualified donee, or a contribution referred to in subsection 127(4.1), of property acquired by the person under the arrangement; or

(b) incur a limited-recourse amount that can reasonably be considered to relate to a gift to a qualified donee or a contribution referred to in subsection 127(4.1).

a.1) les véhicules d'intervention d'urgence clairement identifiés qui sont utilisés dans le cadre de la charge ou de l'emploi d'un particulier au sein d'un service des incendies ou de la police;

(b.1) a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police;

d) les véhicules à moteur suivants :

(i) les véhicules de type fourgonnette ou camionnette, ou d'un type analogue, comptant au maximum trois places assises, y compris celle du conducteur, et qui, au cours de l'année d'imposition où ils sont acquis ou loués, sont utilisés principalement pour le transport de marchandises ou de matériel en vue de gagner un revenu,

(ii) les véhicules de type fourgonnette ou camionnette, ou d'un type analogue, dont la totalité ou la presque totalité de l'utilisation au cours de l'année d'imposition où ils sont acquis ou loués est pour le transport de marchandises, de matériel ou de passagers en vue de gagner un revenu,

(iii) les véhicules de type camionnette qui sont utilisés, au cours de l'année d'imposition où ils sont acquis ou loués, principalement pour le transport de marchandises, de matériel ou de passagers en vue de gagner un revenu à un ou plusieurs endroits au Canada qui sont, à la fois :

(A) visés, pour ce qui est d'un ou de plusieurs des occupants du véhicule, aux sous-alinéas 6(6)a)(i) ou (ii),

(B) situés à au moins 30 kilomètres du point le plus rapproché de la limite de la plus proche région urbaine, au sens du dernier dictionnaire du recensement publié par Statistique Canada avant l'année en question, qui compte une population d'au moins 40 000 personnes selon le dernier recensement publié par Statistique Canada avant cette même année.

(e) a motor vehicle

(i) of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income,

(ii) of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income, or

(iii) of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are

(A) described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii), and

(B) at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year.

Children's Special Allowances Act

(c) if an amount may be deducted under section 118.3 of that Act in respect of the child, the amount expressed in dollars in the description of N in subsection 122.61(1) of that Act,

PART 11

AMENDMENTS RELATED TO STANDARDIZED ACCOUNTING

Excise Act, 2001

Excise Tax Act

(a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or

(b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month;

(a) has a relieving effect only;

(b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

(c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

(d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

(b) interest at the prescribed rate in respect of the excess rebate for the period beginning on the first day after the day on which the rebate is paid to the person and ending on the earlier of the day on which the excess rebate is paid to the Receiver General and the day on or before which the reconciliation report is required to be filed.

(b) paid all excess rebates in respect of rebate periods ending before that time and any interest that has accrued to that time.