I-3 - Taxation Act

Section 75.2 Disposition versions

2007-11-07

75.2. In this division,

“eligible apprentice mechanic”, at any time in a taxation year, means an individual who, at that time,

(a)  is registered in a program established in accordance with the laws of Canada or of a province that leads to designation under those laws as a mechanic licensed to repair self-propelled motorized vehicles; and

(b)  is employed as an apprentice mechanic;

“eligible tool” of an individual means a tool, including ancillary equipment, that

(a)  is acquired by the individual for use in connection with the individual’s employment as an eligible apprentice mechanic or as a tradesperson;

(b)  has not been used for any purpose before it is acquired by the individual;

(c)  is certified in a prescribed form signed by the individual’s employer to be required to be provided by the individual as a condition of, and for use in, the individual’s employment as an eligible apprentice mechanic or as a tradesperson; and

(d)  is, unless the device or equipment can be used only for the purpose of measuring, locating or calculating, not an electronic communication device or electronic data processing equipment.

For the purposes of paragraph a of the definition of “eligible apprentice mechanic” in the first paragraph, an individual is considered to be registered in a program established in accordance with the laws of a province that leads to designation under those laws as a mechanic licensed to repair self-propelled motorized vehicles if the individual holds an apprenticeship card issued by a parity committee of the automobile industry formed pursuant to the laws of a province, to obtain from that committee designation as a mechanic licensed to repair self-propelled motorized vehicles.

2004, c. 8, s. 16; 2007, c. 12, s. 27.

2006-03-01

75.2. In this division,

“eligible apprentice mechanic”, at any time in a taxation year, means an individual who, at that time,

(a)  is registered in a program established in accordance with the laws of a province that leads to designation under those laws as a mechanic licensed to repair self-propelled motorized vehicles; and

(b)  is employed as an apprentice mechanic;

“eligible tool” of an individual means a tool, including ancillary equipment, that

(a)  is acquired by the individual for use in connection with the individual’s employment as an eligible apprentice mechanic;

(b)  has not been used for any purpose before it is acquired by the individual; and

(c)  is certified in a prescribed form signed by the individual’s employer to be required to be provided by the individual as a condition of, and for use in, the individual’s employment as an eligible apprentice mechanic.

For the purposes of paragraph a of the definition of “eligible apprentice mechanic” in the first paragraph, an individual is considered to be registered in a program established in accordance with the laws of a province that leads to designation under those laws as a mechanic licensed to repair self-propelled motorized vehicles if the individual holds an apprenticeship card issued by a parity committee of the automobile industry formed pursuant to the laws of a province, to obtain from that committee designation as a mechanic licensed to repair self-propelled motorized vehicles.

2004, c. 8, s. 16.