GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Petroleum and Gas Revenue Tax Act — P-12 22
Appeals to the Tax Court of Canada 22 (1) Where a taxpayer has served a notice of objection to an assessment under section 19, he may appeal to the Tax Court of Canada to have the assessment vacated or varied after (a) the Minister has confirmed the assessment or reassessed, or (b) one hundred and eighty days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that he has vacated or confirmed the assessment or reassessed, but no appeal under this subsection may be instituted after the expiration of ninety days from the day notice has been mailed to the taxpayer under section 19 that the Minister has confirmed the assessment or reassessed. Notice of appeal (2) Where an appeal is made to the Tax Court of Canada, the Tax Court shall forthwith send a notice of the appeal to the office of the Commissioner of Revenue. Copies of material to be forwarded (3) Forthwith after receiving notice under subsection (2) of an appeal, the Commissioner of Revenue shall forward to the Tax Court of Canada copies of all returns, notices of assessment, notices of objection and notification, if any, that are relevant to the appeal. Disposition of appeal (4) The Tax Court of Canada may dispose of an appeal by (a) dismissing it; or (b) allowing it and vacating the assessment, varying the assessment or referring the assessment back to the Minister for reconsideration and reassessment. (5) [Repealed, R.S., 1985, c. 51 (4th Supp.), s. 19] Copy of decision (6) On the disposition of an appeal, the Tax Court of Canada shall forthwith forward, by registered mail, a copy of the decision and any written reasons given therefor to the Minister and the appellant. R.S., 1985, c. P-12, s. 22; R.S., 1985, c. 51 (4th Supp.), s. 19; 1994, c. 13, s. 7; 1999, c. 17, s. 173; 2005, c. 38, s. 140
Petroleum and Gas Revenue Tax Act — P-12 23
23 [Repealed, R.S., 1985, c. 51 (4th Supp.), s. 20]
Petroleum and Gas Revenue Tax Act — P-12 24
Application of Income Tax Act provisions 24 Sections 173 and 174 of the Income Tax Act apply in respect of the tax imposed under this Part except that references therein to subsection 152(4) and sections 165 and 169 of that Act shall be read, respectively, as references to subsection 13(4) and sections 19 and 22 of this Act. R.S., 1985, c. P-12, s. 24; R.S., 1985, c. 51 (4th Supp.), s. 20
Petroleum and Gas Revenue Tax Act — P-12 25
When proceedings held in camera 25 Proceedings under sections 22 and 23 shall be held in camera on request made to the Federal Court by the taxpayer. 1980-81-82-83, c. 68, s. 98
Petroleum and Gas Revenue Tax Act — P-12 26
Tax payable by non-resident persons 26 (1) A tax shall be payable by every non-resident person, in this section referred to as the “recipient”, on every amount received by the recipient as, on account of or in lieu of payment of, or in satisfaction of a resource royalty, computed by reference to the amount or value of production of petroleum or gas after 1985 and before October 1986, unless the recipient, at the time of the receipt of the resource royalty, carries on a business described in subparagraph 66(15)(h)(i) of the Income Tax Act through one or more fixed places of business in Canada. Computation of tax (2) The tax payable by a person under this Part in respect of (a) a resource royalty, other than a resource royalty on synthetic production, shall, where the royalty is computed by reference to the amount or value of production of petroleum or gas, be 13.33% of the amount of such royalty; and (b) a resource royalty on synthetic production shall, where the royalty is computed by reference to the amount or value of production of petroleum or gas, be 12% of the amount of such royalty. (3) and (4) [Repealed, R.S., 1985, c. 2 (2nd Supp.), s. 13] Deduction or withholding required (5) A person who pays a resource royalty on which a tax is payable under this Part shall, notwithstanding any agreement or law to the contrary, deduct or withhold therefrom the tax payable under this Part and the amount so deducted or withheld shall be deemed to have been paid on behalf of the recipient on account of the recipient’s tax. Amount to be remitted (6) A person who has deducted or withheld tax from a royalty as required by subsection (5) shall, on or before the fifteenth day of the month next following the month in which the royalty was paid, remit the amount deducted or withheld, accompanied by a return in prescribed form, to the Receiver General. (7) to (9) [Repealed, R.S., 1985, c. 2 (2nd Supp.), s. 13] Where no tax is payable (10) Notwithstanding subsection (1), no tax shall be payable under this Part by a taxpayer on (a) any portion of the amount received by the taxpayer as a production royalty or resource royalty, computed by reference to the amount or value of production in a period after March 31, 1985 from an approved recovery project, that is the exempt percentage of the amount for that period in respect of that project; (b) any portion of the amount received by the taxpayer as a production royalty or resource royalty, computed by reference to the amount or value of production of petroleum or gas from a deepened well that is attributable to the new deep production from the well; or (c) an amount received by the taxpayer as a production royalty or resource royalty computed by reference to the amount or value of production from a prescribed oil or gas well. R.S., 1985, c. P-12, s. 26; R.S., 1985, c. 2 (2nd Supp.), s. 13, c. 45 (2nd Supp.), s. 7
Petroleum and Gas Revenue Tax Act — P-12 27
When tax deemed received 27 (1) When tax has been deducted or withheld from a royalty as required by subsection 26(5), it shall be deemed to have been received at that time by the person to whom the royalty was paid. Trustee, etc. (2) For the purposes of subsections 26(5) and (6), where a trustee who is administering, managing, distributing, winding-up, controlling or otherwise dealing with the property, business, estate or income of another person authorizes or otherwise causes a resource royalty or a production royalty to be paid on behalf of that other person, the trustee shall be deemed to be a person making the payment and the trustee and that other person shall be jointly and severally liable in respect of the amount required by subsection 26(6) to be remitted on account of any amount required by subsection 26(5) to be deducted or withheld from the payment. Returns required (3) Every person who pays a resource royalty or production royalty in a calendar year shall (a) make an information return in prescribed form and containing prescribed information in respect of all such payments made in the year; (b) file the return with the Minister, without notice or demand therefor, (i) in any case where the person discontinues his business or activity, within thirty days of the date of the discontinuance of the business or activity, or (ii) in any other case, on or before the last day of February of the next following year; and (c) forward to each taxpayer, in respect of whose resource royalty or production royalty the return relates, at the taxpayer’s latest known address or deliver to the taxpayer in person, one copy of the portion of the return relating to the taxpayer on or before the date the return is required to be filed with the Minister. Returns by trustees (4) Every trustee who is administering, managing, winding-up, controlling or otherwise dealing with the property, business, estate or income of a person who has not filed a return as required by subsection (3) shall file that return. Definition of “trustee” (5) In subsections (2) and (4), trustee includes a liquidator, receiver, receiver-manager, trustee in bankruptcy, assignee, executor, administrator, sequestrator or any other person performing a function similar to that performed by any such person. R.S., 1985, c. P-12, s. 27; R.S., 1985, c. 2 (2nd Supp.), s. 14
Petroleum and Gas Revenue Tax Act — P-12 29
Minister’s responsibilities and powers 29 (1) The Minister shall administer and enforce this Act and the  Commissioner of Revenue may exercise the powers and perform the duties of the Minister under this Act. Officers, etc. (2) Such officers, clerks and employees as are necessary for the proper administration and enforcement of this Act shall be appointed or employed in the manner authorized by law. Idem (3) The Minister may authorize an officer or class of officers to exercise the powers or perform the duties of the Minister under this Act. R.S., 1985, c. P-12, s. 29; 1994, c. 13, s. 7; 1999, c. 17, s. 172; 2005, c. 38, s. 140
Petroleum and Gas Revenue Tax Act — P-12 30
Extensions of time 30 The Minister may at any time extend the time for filing a return under this Act. 1980-81-82-83, c. 68, s. 102
Petroleum and Gas Revenue Tax Act — P-12 31
Acceptance of security by Minister 31 The Minister may, if he considers it advisable in a particular case, accept security for payment of taxes by way of mortgage or other charge on property of the taxpayer or any other person or by way of guarantees from other persons. 1980-81-82-83, c. 68, s. 102
Petroleum and Gas Revenue Tax Act — P-12 32
Administration of oaths 32 Any person appointed or employed in connection with the administration or enforcement of this Act, if he is designated by the Minister for the purpose, may, in the course of his duties, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits. 1980-81-82-83, c. 68, s. 102
Petroleum and Gas Revenue Tax Act — P-12 33
Application of Income Tax Act provisions 33 Sections 221, 222, 224, 225, 226, 230, 232 and 241 of the Income Tax Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act. 1980-81-82-83, c. 68, s. 103, c. 104, s. 28
Petroleum and Gas Revenue Tax Act — P-12 34
Certificates 34 (1) An amount payable under this Act that has not been paid or such part of an amount payable under this Act as has not been paid may be certified by the Minister (a) where there has been a direction by the Minister under subsection 14(7), forthwith after that direction; and (b) otherwise, on the expiration of thirty days after the default. Judgments (2) On production to the Federal Court, a certificate made under this section shall be registered in the Court and when registered has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in that Court for a debt of the amount specified in the certificate plus interest to the day of payment as provided for in this Act. Costs (3) All reasonable costs and charges incurred in the registration of a certificate made under this section are recoverable in like manner as if they had been certified and the certificate had been registered under this section. 1980-81-82-83, c. 68, s. 104
Petroleum and Gas Revenue Tax Act — P-12 35
Recovery by deduction or set-off 35 Where a person is indebted to Her Majesty under this Act, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of any amount that is or may become payable to that person by Her Majesty in right of Canada. 1980-81-82-83, c. 68, s. 105
Petroleum and Gas Revenue Tax Act — P-12 36
Inspections and investigations 36 Sections 231 to 231.5 of the Income Tax Act apply in respect of the administration and enforcement of this Act, as if the reference in paragraph 231.2(1)(a) thereof to a “return of income” were read as a reference to “a return of production revenue. R.S., 1985, c. P-12, s. 36; R.S., 1985, c. 5 (2nd Supp.), s. 11
Petroleum and Gas Revenue Tax Act — P-12 37
Information return 37 Whether or not he has filed an information return in prescribed form, every person shall, on demand from the Minister, served personally or by registered mail, file with the Minister, within such reasonable time as may be stipulated in the demand, such information return as is designated therein. 1980-81-82-83, c. 68, s. 107
Petroleum and Gas Revenue Tax Act — P-12 38
Execution of documents by corporations 38 A return, certificate or other document made by a corporation pursuant to this Act or a regulation made thereunder shall be signed on its behalf by the President, Secretary or Treasurer of the corporation or by any other officer or person thereunto duly authorized by the Board of Directors or other governing body of the corporation. 1980-81-82-83, c. 68, s. 108
Petroleum and Gas Revenue Tax Act — P-12 39
Offences 39 (1) Every person who fails to file a return as and when required by or under this Act is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to a fine not exceeding one hundred dollars for each day of default. Idem (2) Every person who fails to comply with or contravenes subsection 26(5) or any provision of sections 231.1 to 231.5 of the Income Tax Act as it applies to the administration and enforcement of this Act is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding six months or to both. R.S., 1985, c. P-12, s. 39; R.S., 1985, c. 5 (2nd Supp.), s. 12
Petroleum and Gas Revenue Tax Act — P-12 40
Idem 40 (1) Every person who (a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Act, (b) to evade payment of a tax imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of a taxpayer, (c) makes, or assents to or acquiesces in the making of, false or deceptive entries or omits, or assents to or acquiesces in the omission, to enter a material particular in records or books of account of a taxpayer, (d) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of taxes imposed by this Act, or (e) conspires with any person to commit an offence referred to in any of paragraphs (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to a fine of not more than double the amount of the tax that was sought to be evaded or to imprisonment for a term not exceeding two years or to both. Penalty on conviction (2) Where a person has been convicted under this section of wilfully, in any manner, evading or attempting to evade payment of taxes imposed by Part I, he is not liable to pay a penalty imposed under section 17 for the same evasion or attempt unless he was assessed for that penalty before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (3) Where, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and thereupon the proceedings before that Court are stayed pending final determination of the outcome of the prosecution. R.S., 1985, c. P-12, s. 40; R.S., 1985, c. 51 (4th Supp.), s. 21
Petroleum and Gas Revenue Tax Act — P-12 41
Officers, etc., of corporations 41 Where a corporation commits an offence under this Act, every officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. 1980-81-82-83, c. 68, s. 111
Petroleum and Gas Revenue Tax Act — P-12 42
Application of Income Tax Act provisions 42 Section 244 of the Income Tax Act applies in respect of the administration and enforcement of this Act except that references therein to subsection 152(4) or Division J of Part I of that Act shall be read, respectively, as references to subsection 13(4) and sections 22 to 24 of this Act. 1980-81-82-83, c. 68, s. 112
Petroleum and Gas Revenue Tax Act — P-12 43
43 [Repealed, R.S., 1985, c. 2 (2nd Supp.), s. 15]
Pharmacare Act — P-13.2 Preamble
Preamble Whereas the Government of Canada recognizes that quality health care, including access to prescription drugs and related products, is critical to protecting and promoting the health and well-being of Canadians;
Pharmacare Act — P-13.2
Whereas the Government of Canada plays an important role in ensuring that prescription drugs and related products are safe, effective and of high quality;
Pharmacare Act — P-13.2
Whereas the Government of Canada acknowledges that when Canadians do not have their prescriptions filled for financial reasons, their health may worsen, which can lead to increased use of the health care system and increased health care costs;
Pharmacare Act — P-13.2
Whereas the Government of Canada recognizes the role of the provinces, territories and Indigenous peoples in the provision of health care, including coverage for prescription drugs and related products, and is committed to collaborating and maintaining partnerships with them to support their efforts to improve the accessibility and affordability of prescription drugs and related products;
Pharmacare Act — P-13.2
Whereas the Government of Canada provides, within federal jurisdiction, health care services, including coverage for prescription drugs and related products, to certain populations;
Pharmacare Act — P-13.2
Whereas the Government of Canada recognizes that the Advisory Council on the Implementation of National Pharmacare as well as several studies have recommended establishing universal, single-payer, public pharmacare in Canada;
Pharmacare Act — P-13.2
Whereas the Government of Canada is committed to continued collaboration with the provinces, territories, Indigenous peoples and other partners and stakeholders on the step-by-step implementation of national universal pharmacare, which is to be guided by the Canada Health Act and carried out in accordance with the recommendations of the Advisory Council on the Implementation of National Pharmacare;
Pharmacare Act — P-13.2
Whereas the Government of Canada recognizes the importance of modernizing the health care system with standardized health data and digital tools, such as electronic prescribing, to support better health outcomes and greater efficiency of the health care system;
Pharmacare Act — P-13.2
Whereas the Government of Canada is collaborating with the provinces and territories and other partners and stakeholders to support the work of the Canadian Drug Agency to improve coordination within the pharmaceutical system in Canada and better prepare it for the future;
Pharmacare Act — P-13.2
And whereas the Government of Canada has launched the National Strategy for Drugs for Rare Diseases to improve the accessibility and affordability of those drugs for Canadians;
Pharmacare Act — P-13.2
Now, therefore, His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Pharmacare Act — P-13.2 1
Short title 1 This Act may be cited as the Pharmacare Act .
Pharmacare Act — P-13.2 2
Definitions 2 The following definitions apply in this Act. Indigenous peoples has the meaning assigned by the definition aboriginal peoples of Canada in subsection 35(2) of the Constitution Act, 1982 . ( peuples autochtones ) Minister means the Minister of Health. ( ministre ) pharmacare means a program that provides coverage of prescription drugs and related products. ( régime d’assurance médicaments ) pharmaceutical product means a prescription drug or related product that is funded, in whole or in part, through a pharmacare agreement to which the Government of Canada is a party. ( produit pharmaceutique )
Pharmacare Act — P-13.2
Indigenous peoples has the meaning assigned by the definition aboriginal peoples of Canada in subsection 35(2) of the Constitution Act, 1982 . ( peuples autochtones )
Pharmacare Act — P-13.2
Minister means the Minister of Health. ( ministre )
Pharmacare Act — P-13.2
pharmacare means a program that provides coverage of prescription drugs and related products. ( régime d’assurance médicaments )
Pharmacare Act — P-13.2
pharmaceutical product means a prescription drug or related product that is funded, in whole or in part, through a pharmacare agreement to which the Government of Canada is a party. ( produit pharmaceutique )
Pharmacare Act — P-13.2 3
Purpose 3 The purpose of this Act is to guide efforts to improve, for all Canadians, the accessibility and affordability of prescription drugs and related products, and to support their appropriate use, in collaboration with the provinces, territories, Indigenous peoples and other partners and stakeholders, with the aim of continuing to work toward the implementation of national universal pharmacare. Its purpose is also to support the development of a national formulary of essential prescription drugs and related products and to provide for the development a national bulk purchasing strategy.
Pharmacare Act — P-13.2 4
Principles 4 The Minister is to consider the following principles and the Canada Health Act when collaborating with provinces, territories, Indigenous peoples and other partners and stakeholders with the aim of continuing to work toward the implementation of national universal pharmacare: (a) improve the accessibility of pharmaceutical products, including through their coverage, in a manner that is more consistent across Canada; (b) improve the affordability of pharmaceutical products, including by reducing financial barriers for Canadians; (c) support the appropriate use of pharmaceutical products — namely, in a manner that prioritizes patient safety, optimizes health outcomes and reinforces health system sustainability — in order to improve the physical and mental health and well-being of Canadians; and (d) provide universal coverage of pharmaceutical products across Canada.
Pharmacare Act — P-13.2 5
Funding commitment 5 The Government of Canada commits to maintaining long-term funding for the provinces, territories and Indigenous peoples to improve the accessibility and affordability of pharmaceutical products, beginning with those for rare diseases. The funding for provinces and territories must be provided primarily through agreements with their respective governments.
Pharmacare Act — P-13.2 6
Payments 6 (1) The Minister must, if the Minister has entered into an agreement with a province or territory to do so, make payments to the province or territory in order to increase any existing public pharmacare coverage — and to provide universal, single-payer, first-dollar coverage — for specific prescription drugs and related products intended for contraception or the treatment of diabetes. For greater certainty (2) For greater certainty, any agreement referred to in subsection (1) with a province or territory is to provide for first-dollar coverage to patients. Payment out of C.R.F. (3) Any amount payable under subsection (1) may be paid by the Minister out of the Consolidated Revenue Fund at the times and in the manner, and on any terms, that the Minister considers appropriate.
Pharmacare Act — P-13.2 7
Request for advice 7 The Minister must seek advice from the Canadian Drug Agency on (a) the clinical effectiveness and cost-effectiveness of prescription drugs and related products compared to other treatment options; (b) the prescription drugs and related products that should be included in prescription drug coverage plans in Canada and the conditions of that coverage; (c) the collection and analysis of data on prescription drugs and related products; (d) information and recommendations to be provided to health care practitioners and patients on the appropriate use of prescription drugs and related products; and (e) improvements to be made to the pharmaceutical system, including through greater coordination between health system partners, patients and other stakeholders.