GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Telecommunication Programming Services Tax Regulations — 3
3 (1) Subject to subsections (2), (3) and (4), every person who is required pursuant to the Act to pay tax shall, each month, make a return showing the total amount charged for taxable services during the period to which the return relates and the amount of tax payable. (2) Any person referred to in subsection (1) may make the return in the form prescribed pursuant to subsection 50(1) of the Act in respect of any accounting period of not less than 21 days and not more than 35 days if a corresponding accounting period is maintained and prior written authorization is granted by the Minister. (3) Any person referred to in subsection (1) may, in the form prescribed pursuant to subsection 50(1) of the Act, make the return on a quarterly basis for the calendar quarters ending March, June, September and December if (a) the total tax payable in the last calendar year was not more than $2,400 or would not have been more than $2,400 had the provision for the tax been in force during that year; (b) the Minister has received written notification of the person’s intention to make a return in accordance with this subsection; and (c) the notice of intention referred to in paragraph (b) is received by the Minister not later than the last day of the first month in the calendar quarter to which the first return relates. (4) Any person referred to in subsection (1) may, in the form prescribed pursuant to subsection 50(1) of the Act, make the return on a semi-annual basis for the calendar halves ending June and December if (a) the total tax payable in the last calendar year was nil or would have been nil had the provision for the tax been in force during that year; (b) the Minister has received written notification of the person’s intention to make a return in accordance with this subsection; and (c) the notice of intention referred to in paragraph (b) is received by the Minister not later than the last day of the first month in the calendar half to which the first return relates. (5) The Minister may withdraw the authorization granted for making a return pursuant to subsections (2), (3) or (4) where (a) a return is not made within the time prescribed for the making thereof; or (b) the tax is not paid within the time prescribed for payment. (6) A declaration on the return in the form prescribed pursuant to section 50(1) of the Act, certifying that the information entered on the form is true, correct and complete, shall be signed (a) in the case of a sole proprietorship, by the proprietor; (b) in the case of a partnership, by any one or more of the partners; and (c) in the case of a body corporate, by the president, vice-president, secretary, secretary-treasurer or manager or by any other person authorized to sign the form. (7) All returns are to be sent to the Regional Chief, Excise Collections/Compliance, for the region in which the licence was issued.
Service Equipment Cars Regulations — Service Equipment Cars Regulations
The Canadian Transport Commission, pursuant to section 46 of the National Transportation Act and section 227 of the Railway Act , hereby makes the annexed Regulations respecting the movement in trains of service equipment cars .
Service Equipment Cars Regulations — Service Equipment Cars Regulations
Hull, Quebec, in the National Capital Region, August 26, 1986
Service Equipment Cars Regulations — 1
1 These Regulations may be cited as the Service Equipment Cars Regulations .
Service Equipment Cars Regulations — 2
2 In these Regulations, marshal means to assign a car to a specific location in a train, relative to the locomotive or caboose; ( triage ) service equipment car means rolling stock used to house employees at work sites, a material car used for transporting railway maintenance-of-way equipment or for railway company purposes if not used in revenue service and wrecking auxiliaries. ( wagon de matériel de service )
Service Equipment Cars Regulations — Service Equipment Cars Regulations
marshal means to assign a car to a specific location in a train, relative to the locomotive or caboose; ( triage )
Service Equipment Cars Regulations — Service Equipment Cars Regulations
service equipment car means rolling stock used to house employees at work sites, a material car used for transporting railway maintenance-of-way equipment or for railway company purposes if not used in revenue service and wrecking auxiliaries. ( wagon de matériel de service )
Service Equipment Cars Regulations — 3
3 Subject to sections 4 and 5, a railway company shall marshal occupied service equipment cars other than flangers, plows, spreaders, test cars and business cars (a) in the case of a freight train, at the rear end of the train immediately ahead of the caboose; and (b) in the case of a mixed freight and passenger train, immediately ahead of any passenger cars.
Service Equipment Cars Regulations — 4
4 (1) No railway company shall marshal (a) an open top trailer being used in piggyback service, or (b) an open top car other than a car that has permanent bulkheads and that is loaded lengthwise with timber, poles, rail, rods or other similar commodities, nearer than second from an occupied service equipment car and at least one of the intervening cars shall be a full size steel boxcar or bulkhead type car. (2) No railway company shall marshal a car containing dangerous goods (a) where a train consists of seven cars or more, nearer than sixth from an occupied service equipment car; and (b) where a train consists of less than seven cars, other than near the middle of the train but not nearer than second from an occupied service equipment car.
Service Equipment Cars Regulations — 5
5 (1) Where it is necessary to set off service equipment cars at a point where track configuration may require the use of additional measures to ensure the safety of the set-off movement, a railway company may marshall occupied service equipment cars to the front end of a train, immediately behind the locomotive. (2) Where the cars of a train are marshalled in accordance with subsection (1), the train (a) shall not be moved a distance exceeding 32.18 km (20 miles); and (b) shall not exceed a speed of 32.18 km (20 miles) per hour at any time.
Service Equipment Cars Regulations — 6
6 A railway company shall restrict a train having 30 or less occupied service equipment cars to not more than 60 cars in total.
Service Equipment Cars Regulations — 7
7 Where a train has more than 30 occupied service equipment cars, a railway company shall restrict the train to service equipment cars.
Service Equipment Cars Regulations — 8
8 No railway company shall permit a train having occupied service equipment cars to exceed a speed of 56.31 km (35 miles) per hour at any time.
Service Equipment Cars Regulations — 9
9 No railway company shall, move an occupied service equipment car, unless (a) all heavy furniture, appliances and other heavy objects are securely fastened to the structure of the car; and (b) all tools and equipment are secured in a place isolated from living quarters in the car.
Service Equipment Cars Regulations — 10
10 A railway company shall, within two years after the date of the coming into force and these Regulations, provide each occupied service equipment car with a means of voice communication with the train crew in other parts of the train or with an emergency brake valve.
Service Equipment Cars Regulations — 11
11 (1) A railway company shall protect occupied service equipment cars placed in sidings, back tracks or other tracks against other train movements by (a) issuing a train order in accordance with the second sentence of Rule 203 of the Regulations No. 0-8, Uniform Code of Operating Rules or a Manual Block System Bulletin pursuant to Rule 323 of the said Regulations; (b) spiking the switches of back tracks and other tracks; and (c) where practicable, spiking the switches of sidings. (2) No railway company shall permit the coupling to or the moving of occupied service equipment cars until (a) the locomotive or train involved in the coupling or moving has come to a stop not more than 12 feet or not less than six feet from the cars to be moved or coupled; and (b) employees in or about the cars are notified by a member of the train crew that a coupling or moving is to take place. (3) No railway company shall cut off occupied service equipment cars while they are in motion or cut off other cars while the other cars are in motion toward occupied service equipment cars.
Service Equipment Cars Regulations — 12
12 (1) No railway company shall (a) refill propane cylinders used in occupied service equipment cars on the right-of-way; or (b) carry spare propane cylinders in occupied service equipment cars. (2) Where propane cylinders are installed for use in service equipment cars, a railway company shall install (a) an automatic shut-off valve for the supply of fuel from each propane cylinder; and (b) a pilot flame monitoring device to automatically shut off the supply of fuel in the event of pilot flame failure.
Agents’ Accounting for Imported Goods and Payment of Duties Regulations — Agents’ Accounting for Imported Goods and Payment of Duties Regulations
Whereas a copy of proposed regulations, substantially in the form annexed hereto, was published in the Canada Gazette Part I on March 22, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue;
Agents’ Accounting for Imported Goods and Payment of Duties Regulations — *
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 10(3) of the Customs Act * , is pleased hereby to make the annexed Regulations respecting agents’ accounting for imported goods and payment of duties , effective on the coming into force of subsection 10(3) of the Customs Act * . * S.C. 1986, c. 1
Agents’ Accounting for Imported Goods and Payment of Duties Regulations — 1
1 These Regulations may be cited as the Agents’ Accounting for Imported Goods and Payment of Duties Regulations .
Agents’ Accounting for Imported Goods and Payment of Duties Regulations — 2
2 In these Regulations, Act means the Customs Act . ( Loi )
Agents’ Accounting for Imported Goods and Payment of Duties Regulations — 3
3 Subject to subsection 10(2) of the Act, a person may only account for goods and pay duties under section 32 of the Act as an agent of the importer or owner of the goods where the person (a) is licensed to transact business as a customs broker under subsection 9(1) of the Act; or (b) does so on a casual basis and without benefit of any compensation, fee or charge.
Abatement of Duties Payable Regulations — Abatement of Duties Payable Regulations
Whereas a copy of proposed regulations, substantially in the form annexed hereto, was published in Part I of the Canada Gazette on March 15, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue;
Abatement of Duties Payable Regulations — *
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 75(1) and section 81 of the Customs Act * , is pleased hereby to make the annexed Regulations respecting the abatement of duties on imported goods that have suffered damage, deterioration or destruction or a loss in volume or weight , effective on the coming into force of subsection 75(1) and section 81 of the Customs Act * . * S.C. 1986, c. 1
Abatement of Duties Payable Regulations — 1
1 These Regulations may be cited as the Abatement of Duties Payable Regulations .
Abatement of Duties Payable Regulations — 2
2 In these Regulations, Act means the Customs Act ; ( Loi ) qualified appraiser means a person who, in relation to any goods, is qualified by virtue of his business, occupation or profession to appraise those goods and to appraise the loss in value thereto where the goods have suffered damage, deterioration or destruction. ( appréciateur qualifié )
Abatement of Duties Payable Regulations — Abatement of Duties Payable Regulations
qualified appraiser means a person who, in relation to any goods, is qualified by virtue of his business, occupation or profession to appraise those goods and to appraise the loss in value thereto where the goods have suffered damage, deterioration or destruction. ( appréciateur qualifié )
Abatement of Duties Payable Regulations — 3
3 (1) The amount of an abatement of duties that may be granted on imported goods that have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release shall be (a) in the case of perishable goods or brittle goods such as crockery, china, glass and glassware, an amount equal to that proportion of the duties otherwise payable on the goods that 85 per cent of the loss in value of the goods is of the value for duty of the goods; (b) in the case of sugar or any other saccharine product on which duty is determined according to the polarimetric test and that has suffered damage or deterioration from salt water, an amount equal to the difference between (i) the duties otherwise payable on the goods, and (ii) the duties that would be payable on the goods if, after the percentage of polarization of the goods is determined, there is deducted from that percentage an amount equal to five times the percentage of salt present in that portion of the water found in the damaged goods that is in excess of the water found in samples of undamaged goods, as certified by an officer authorized to test such samples; and (c) in the case of any other goods, an amount equal to that proportion of the duties otherwise payable on the goods that the loss in value of the goods is of the value for duty of the goods. (2) The determination of the loss in value of goods shall be made by a qualified appraiser.
Abatement of Duties Payable Regulations — 4
4 (1) Subject to subsection (2), the amount of an abatement of duties that may be granted on imported bulk wines and spirits that have suffered a loss in volume or weight arising from natural causes while in a bonded warehouse shall be an amount equal to that proportion of the duties otherwise payable on the goods that the loss in volume or weight is of the volume or weight of the goods when originally warehoused. (2) No abatement of duties shall be granted under subsection (1) in respect of any loss in volume or weight in excess of one sixth of one per cent of the original volume or weight multiplied by the number of months that have elapsed since the date of original warehousing or eight per cent of the original volume or weight, whichever is the lesser.
Abatement of Duties Payable Regulations — 5
5 No abatement of duties shall be granted in respect of (a) goods for which there is a manufacturer’s or producer’s recommended shelf life period or allowable storage-before-use period if the goods have suffered damage or deterioration by reason of the expiration of that period; (b) iron or steel or any manufacture thereof that has suffered damage or deterioration by reason of rust; or (c) packages of liquids that have suffered damage or deterioration, where the damage or deterioration is confined to the package and does not extend to the liquid contents thereof.
Goods for Ships and Aircraft (Excise) Drawback Regulations — *
Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 46(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations respecting the drawback of taxes paid on goods manufactured or produced in Canada that are supplied as ships’ stores, used for the equipment, repair or reconstruction of ships or aircraft or delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian territorial waters , effective on the day the Customs Act ** , other than paragraph 99(1)(b), subsections 99(2) to (4) and sections 192 to 194 thereof, comes into force. * S.C. 1986, c. 9, s. 34(1) ** S.C. 1986, c. 1
Goods for Ships and Aircraft (Excise) Drawback Regulations — 1
1 These Regulations may be cited as the Goods for Ships and Aircraft (Excise) Drawback Regulations .
Goods for Ships and Aircraft (Excise) Drawback Regulations — 2
2 In these Regulations, Act means the Excise Tax Act ; ( Loi ) ships’ stores means goods that have been designated as ships stores by the Ships’ Stores Regulations . ( approvisionnements de navire )
Goods for Ships and Aircraft (Excise) Drawback Regulations — Goods for Ships and Aircraft (Excise) Drawback Regulations
ships’ stores means goods that have been designated as ships stores by the Ships’ Stores Regulations . ( approvisionnements de navire )
Goods for Ships and Aircraft (Excise) Drawback Regulations — 3
3 These Regulations apply to the grant, under subsection 46(1) of the Act and in the circumstances and under the conditions prescribed in section 6, of a drawback of taxes paid on goods manufactured or produced in Canada that are (a) supplied as ships’ stores; (b) used for the equipment, repair or reconstruction of ships or aircraft set out in the schedule; or (c) delivered to any telegraph cable ship proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian territorial waters.
Goods for Ships and Aircraft (Excise) Drawback Regulations — 4
4 A drawback may only be claimed by (a) the person who supplied the goods referred to in paragraphs 3(a) and (c); or (b) the person who used the goods for the equipment, repair or reconstruction of ships or aircraft referred to in paragraph 3(b).
Goods for Ships and Aircraft (Excise) Drawback Regulations — 5
5 An application for a drawback must be filed in the prescribed form at the excise office nearest the head office or a branch office of the claimant within four years after the taxes were paid.
Goods for Ships and Aircraft (Excise) Drawback Regulations — 6
6 A drawback may only be granted if (a) the goods referred to in section 3 were supplied, used or delivered as described in paragraph 3(a), (b) or (c), as the case may be, before an application for the drawback is filed; (b) the goods referred to in section 3 were not used in Canada for any purpose before being supplied, used or delivered as described in paragraph 3(a), (b) or (c), as the case may be; (c) in the case of goods used for the equipment, repair or reconstruction of a ship or aircraft referred to in paragraph 3(b), the goods become part of the ship or aircraft or part of the equipment of that ship or aircraft referred to in that paragraph; (d) in the case of goods delivered to a telegraph cable ship proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian territorial waters, the ship is registered and is used exclusively for laying or repairing oceanic telegraph cables; and (e) the applicant provides a waiver, in the prescribed form, from all other persons entitled to claim a drawback, refund or remission of the taxes, waiving their right to do so.
Goods for Ships and Aircraft (Excise) Drawback Regulations — 1
1 Ocean-going ships operating or being repaired or reconstructed to operate exclusively in international trade
Goods for Ships and Aircraft (Excise) Drawback Regulations — 2
2 Foreign warships, within the meaning of the Ships Stores Regulations
Goods for Ships and Aircraft (Excise) Drawback Regulations — 3
3 Telegraph cable ships, within the meaning of the Ships Stores Regulations
Goods for Ships and Aircraft (Excise) Drawback Regulations — 4
4 Aircraft operating exclusively in international flights
Goods for Ships and Aircraft (Excise) Drawback Regulations — 5
5 Ships registered in a country other than Canada that are used exclusively for pleasure purposes
Goods for Ships and Aircraft (Excise) Drawback Regulations — 6
6 International aircraft, within the meaning of the Ships Stores Regulations
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations
Whereas, pursuant to subsection 164(3) of the Customs Act , a copy of proposed Regulations, substantially in the form annexed hereto, was published in Part I of the Canada Gazette on March 15, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue.
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — *
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 164(1)(f) of the Customs Act * , is pleased hereby to make the annexed Regulations respecting the method to be followed in determining the tariff classification of sugar, molasses and sugar syrup , effective on the coming into force of paragraph 164(1)(f) of the Customs Act . * S.C. 1986, c. 1
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — 1
1 These Regulations may be cited as the Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations .
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — 2
2 In these Regulations, ICUMSA means the International Commission for Uniform Methods of Sugar Analysis ( ICUMSA ).
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — 3
3 The tariff classification for sugar shall be determined from the results of analysis for polarization obtained by following the method adopted by ICUMSA and known as Method No. 1, first issued in 1958, as amended from time to time. SOR/98-241, s. 1
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — 4
4 The tariff classification for molasses and sugar syrup shall be determined from the results of analysis obtained by following one of the two methods for ascertaining reducing sugars adopted by ICUMSA set out in the schedule. SOR/88-533, s. 1
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — 5
5 Sugar polarimeters, polarimeter cells, volumetric glassware and other laboratory apparatus and reagents used in the determination of the tariff classification of sugar, molasses and sugar syrup shall meet the appropriate ICUMSA standards. SOR/88-533, s. 1
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — 1
1 The United Molasses (UM) Modifications of the Lane and Eynon Method for the Determination of Total Reducing Sugars after Hydrolysis adopted by ICUMSA in the Report of the Proceedings of the Eighteenth Session, 1982 , Subject 8, Recommendation 9.
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations — 2
2 Determination of Reducing Sugars by the Lane and Eynon Constant Volume Procedure adopted by ICUMSA in the Report of the Proceedings of the Seventeenth Session, 1978 , Subject 14, Recommendation 1.
Defence Controlled Access Area Regulations — *
Her Excellency the Governor General in Council, on the recommendation of the Minister of National Defence, is pleased hereby, pursuant to section 12 of the National Defence Act , to revoke the Defence Establishment Trespass Regulations , C.R.C., c. 1047 and, pursuant to section 231.1 * of the said Act, to make the annexed Regulations respecting access to, exclusion from and safety and conduct of persons in, on or about any defence establishment, work for defence or materiel , in substitution therefor. * S.C. 1985, c. 26, s. 64
Defence Controlled Access Area Regulations — 1
1 These Regulations may be cited as the Defence Controlled Access Area Regulations .