GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of the calendar year in which the notice is given, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of the calendar year in which the notice is given.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of the calendar year in which the notice is given, and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning after the end of the calendar year in which the notice is given.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
IN WITNESS WHEREOF the undersigned, duly authorized to that effect by their respective Governments, have signed this Convention.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
DONE in duplicate at Windhoek, this 25th day of March 2010, in the English and French, each version being equally authentic.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
At the time of signing of the Convention between Canada and the Republic of Namibia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital , the undersigned have agreed upon the following provisions which shall be an integral part of the Convention.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 With reference to subparagraph (d) of paragraph 1 of Article 3 of the Convention, it is understood that the reference to any other body of persons includes a reference to a partnership.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 With reference to Article 13 of the Convention: (a) the provisions of paragraph 5 thereof shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property. (b) should Namibia amend its domestic tax laws to provide for the taxation of capital gains realized on the alienation of property, the following provision shall also apply: “Where an individual, who ceases to be a resident of a Contracting State, and immediately thereafter, becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property, any gain from which that other State could have taxed in accordance with the provisions of Article 13 of the Convention if the individual had realized the gain before becoming a resident of that other State. The competent authorities of the Contracting States may consult to determine the application of this paragraph.”
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) the provisions of paragraph 5 thereof shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) should Namibia amend its domestic tax laws to provide for the taxation of capital gains realized on the alienation of property, the following provision shall also apply: “Where an individual, who ceases to be a resident of a Contracting State, and immediately thereafter, becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property, any gain from which that other State could have taxed in accordance with the provisions of Article 13 of the Convention if the individual had realized the gain before becoming a resident of that other State. The competent authorities of the Contracting States may consult to determine the application of this paragraph.”
Canada–Namibia Tax Convention Act, 2013 — C-7.2
“Where an individual, who ceases to be a resident of a Contracting State, and immediately thereafter, becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property, any gain from which that other State could have taxed in accordance with the provisions of Article 13 of the Convention if the individual had realized the gain before becoming a resident of that other State. The competent authorities of the Contracting States may consult to determine the application of this paragraph.”
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, or the earnings attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a national of that State, except that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings that have not been subjected to such additional tax in previous tax years.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
IN WITNESS WHEREOF the undersigned, duly authorised to that effect by their respective Governments, have signed this Protocol.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
DONE in duplicate at Windhoek, this 25th day of March 2010, in the English and French languages, each version being equally authentic.
Canada National Marine Conservation Areas Act — C-7.3 Preamble
Preamble Whereas the protection of natural, self-regulating marine ecosystems is important for the maintenance of biological diversity;
Canada National Marine Conservation Areas Act — C-7.3
Whereas the Government of Canada is committed to adopting the precautionary principle in the conservation and management of the marine environment so that, where there are threats of environmental damage, lack of scientific certainty is not used as a reason for postponing preventive measures;
Canada National Marine Conservation Areas Act — C-7.3
And whereas Parliament wishes to affirm the need to
Canada National Marine Conservation Areas Act — C-7.3
establish a system of marine conservation areas that are representative of the Atlantic, Arctic and Pacific Oceans and the Great Lakes and are of sufficient extent and such configuration as to maintain healthy marine ecosystems,
Canada National Marine Conservation Areas Act — C-7.3
ensure that Canada contributes to international efforts for the establishment of a worldwide network of representative marine protected areas,
Canada National Marine Conservation Areas Act — C-7.3
consider implications for ecosystems in the planning and management of marine conservation areas so established,
Canada National Marine Conservation Areas Act — C-7.3
provide opportunities for the people of Canada and of the world to appreciate and enjoy Canada’s natural and cultural marine heritage,
Canada National Marine Conservation Areas Act — C-7.3
recognize that the marine environment is fundamental to the social, cultural and economic well-being of people living in coastal communities,
Canada National Marine Conservation Areas Act — C-7.3
provide opportunities, through the zoning of marine conservation areas, for the ecologically sustainable use of marine resources for the lasting benefit of coastal communities,
Canada National Marine Conservation Areas Act — C-7.3
promote an understanding of the marine environment and provide opportunities for research and monitoring,
Canada National Marine Conservation Areas Act — C-7.3
consider traditional ecological knowledge in the planning and management of marine conservation areas, and
Canada National Marine Conservation Areas Act — C-7.3
involve federal and provincial ministers and agencies, affected coastal communities, aboriginal organizations, aboriginal governments, bodies established under land claims agreements and other appropriate persons and bodies in the effort to establish and maintain the representative system of marine conservation areas;
Canada National Marine Conservation Areas Act — C-7.3
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada National Marine Conservation Areas Act — C-7.3 1
Short title 1 This Act may be cited as the Canada National Marine Conservation Areas Act .
Canada National Marine Conservation Areas Act — C-7.3 2
Definitions 2 (1) The definitions in this subsection apply in this Act. disposal has the same meaning as in section 122 of the Canadian Environmental Protection Act, 1999 , read without reference to the sea. ( immersion ) ecosystem means a dynamic complex of animal, plant and microorganism communities and their non-living environment interacting as a functional unit. ( écosystème ) enforcement officer means a person designated under section 19 or belonging to a class of persons so designated. ( agent de l’autorité ) fishing has the meaning given to that expression in the Fisheries Act . ( pêche ) marine conservation area means a national marine conservation area of Canada named and described in Schedule 1. ( aire marine de conservation ) marine conservation area warden means a person designated under section 18. ( garde d’aire marine de conservation ) Minister means the Minister responsible for the Parks Canada Agency. ( ministre ) public lands means lands, including submerged lands, that belong to Her Majesty in right of Canada or that the Government of Canada has the power to dispose of, whether or not subject to the terms of any agreement between the Government of Canada and the government of a province. ( terres domaniales ) reserve means a national marine conservation area reserve of Canada named and described in Schedule 2. ( réserve ) superintendent means a person appointed under the Parks Canada Agency Act who holds the office of superintendent of a marine conservation area, and includes any other person appointed under that Act who is authorized by that person to act on that person’s behalf. ( directeur ) waste or other matter means waste or other matter listed in Schedule 5 to the Canadian Environmental Protection Act, 1999 . ( déchets ou autres matières ) (2) [Repealed, 2024, c. 30, s. 23] Exclusive economic zone (3) The establishment of a marine conservation area within the exclusive economic zone of Canada does not constitute a claim to any rights, jurisdiction or duties beyond those set out in section 14 of the Oceans Act . Application of Act to reserves (4) This Act applies to a reserve as if it were a marine conservation area. 2002, c. 18, s. 2; 2005, c. 2, s. 6 2024, c. 30, s. 23
Canada National Marine Conservation Areas Act — C-7.3
disposal has the same meaning as in section 122 of the Canadian Environmental Protection Act, 1999 , read without reference to the sea. ( immersion )
Canada National Marine Conservation Areas Act — C-7.3
ecosystem means a dynamic complex of animal, plant and microorganism communities and their non-living environment interacting as a functional unit. ( écosystème )
Canada National Marine Conservation Areas Act — C-7.3
enforcement officer means a person designated under section 19 or belonging to a class of persons so designated. ( agent de l’autorité )
Canada National Marine Conservation Areas Act — C-7.3
fishing has the meaning given to that expression in the Fisheries Act . ( pêche )
Canada National Marine Conservation Areas Act — C-7.3
marine conservation area means a national marine conservation area of Canada named and described in Schedule 1. ( aire marine de conservation )
Canada National Marine Conservation Areas Act — C-7.3
marine conservation area warden means a person designated under section 18. ( garde d’aire marine de conservation )
Canada National Marine Conservation Areas Act — C-7.3
Minister means the Minister responsible for the Parks Canada Agency. ( ministre )
Canada National Marine Conservation Areas Act — C-7.3
public lands means lands, including submerged lands, that belong to Her Majesty in right of Canada or that the Government of Canada has the power to dispose of, whether or not subject to the terms of any agreement between the Government of Canada and the government of a province. ( terres domaniales )
Canada National Marine Conservation Areas Act — C-7.3
reserve means a national marine conservation area reserve of Canada named and described in Schedule 2. ( réserve )
Canada National Marine Conservation Areas Act — C-7.3
superintendent means a person appointed under the Parks Canada Agency Act who holds the office of superintendent of a marine conservation area, and includes any other person appointed under that Act who is authorized by that person to act on that person’s behalf. ( directeur )
Canada National Marine Conservation Areas Act — C-7.3
waste or other matter means waste or other matter listed in Schedule 5 to the Canadian Environmental Protection Act, 1999 . ( déchets ou autres matières )
Canada National Marine Conservation Areas Act — C-7.3 3
Binding on Her Majesty 3 This Act is binding on Her Majesty in right of Canada or of a province.
Canada National Marine Conservation Areas Act — C-7.3 4
Purpose 4 (1) Marine conservation areas are established in accordance with this Act for the purpose of protecting and conserving representative marine areas for the benefit, education and enjoyment of the people of Canada and the world. Purpose of reserves (2) Reserves are established in accordance with this Act for the purpose referred to in subsection (1) where an area or a portion of an area proposed for a marine conservation area is subject to a claim in respect of aboriginal rights that has been accepted for negotiation by the Government of Canada. Management and use (3) Marine conservation areas shall be managed and used in a sustainable manner that meets the needs of present and future generations without compromising the structure and function of the ecosystems, including the submerged lands and water column, with which they are associated. Zones (4) Each marine conservation area shall be divided into zones, which must include at least one zone that fosters and encourages ecologically sustainable use of marine resources and at least one zone that fully protects special features or sensitive elements of ecosystems, and may include other types of zones.
Canada National Marine Conservation Areas Act — C-7.3 5
Establishment or enlargement 5 (1) Subject to section 7, for the purpose of establishing or enlarging a marine conservation area, consisting of submerged lands and waters within the internal waters, territorial sea or exclusive economic zone of Canada and any coastal lands or islands within Canada, the Governor in Council may, by order, amend Schedule 1 by adding the name and a description of the area or by altering the description of the area. Title to lands (2) An amendment to Schedule 1 under this section or subsection 6(2) may be made only if (a) the Governor in Council is satisfied that Her Majesty in right of Canada has clear title to or an unencumbered right of ownership in the lands to be included in the marine conservation area, other than such lands situated within the exclusive economic zone of Canada; (b) in a case where Her Majesty in right of a province had the administration and control of any of the lands to be included in the marine conservation area, the government of the province agreed to the use of those lands as a marine conservation area and transferred their administration and control to Her Majesty in right of Canada for that purpose; and (c) the requirements of any applicable land claim agreement respecting the establishment of the marine conservation area have been fulfilled. Judicial finding as to title (3) If a court of competent jurisdiction finds that Her Majesty in right of Canada does not have clear title to or an unencumbered right of ownership in lands within a marine conservation area, the Governor in Council may, by order, amend Schedule 1 by removing the name and description of the area or by altering the description of the area. No reduction of area (4) Except as provided by subsection (3), no amendment may be made by the Governor in Council to Schedule 1 for the purpose of removing any portion of a marine conservation area.
Canada National Marine Conservation Areas Act — C-7.3 6
Establishment or enlargement of reserves 6 (1) Subject to section 7, for the purpose of establishing or enlarging a reserve, consisting of submerged lands and waters within the internal waters or territorial sea of Canada and any coastal lands or islands within Canada, the Governor in Council may, by order, amend Schedule 2 by adding the name and a description of the reserve or by altering the description of the reserve. Reserve becoming marine conservation area (2) Where a claim described in subsection 4(2) is settled, the Governor in Council may, by order, (a) amend Schedule 2 by removing the name and description of the reserve or by altering the description of the reserve; and (b) if the settlement provides that the reserve or part of it is to become a marine conservation area or part of one, amend Schedule 1 by adding the name and a description of the area or by altering the description of the area. Judicial finding as to title (3) If a court of competent jurisdiction finds that Her Majesty in right of Canada does not have clear title to or an unencumbered right of ownership in lands within a reserve, the Governor in Council may, by order, amend Schedule 2 by removing the name and description of the reserve or by altering the description of the reserve. No reduction of area (4) Except as provided by subsections (2) and (3), no amendment may be made by the Governor in Council to Schedule 2 for the purpose of removing any portion of a reserve.
Canada National Marine Conservation Areas Act — C-7.3 7
Amendment to be tabled in Parliament 7 (1) Before an amendment is made to Schedule 1 or 2 for a purpose referred to in subsection 5(1) or 6(1), respectively, the proposed amendment shall be laid before each House of Parliament together with a report on the proposed marine conservation area or reserve, which report shall include (a) information on consultations undertaken, including a list of the names of organizations and persons consulted, the dates of the consultation and a summary of their comments, (b) any agreements reached respecting the establishment of the area or reserve, (c) the results of any assessments of mineral and energy resources undertaken, and (d) an interim management plan that sets out management objectives and a zoning plan, and an amendment so laid stands referred to the standing committee of each House that normally considers matters relating to marine conservation areas or to such other committee as that House may designate for the purposes of this section. Disapproval by committee (2) The committee of each House may, within 30 sitting days after the amendment is tabled, report to the House that it disapproves the amendment, in which case a motion to concur in the report shall be put to the House in accordance with its procedures. Amendment allowed (3) A proposed amendment to Schedule 1 or 2 may be made if 31 sitting days have elapsed after the tabling of the amendment in both Houses and no motion referred to in subsection (2) has been proposed in either House. Amendment not allowed (4) A proposed amendment to Schedule 1 or 2 may not be made if either House passes a motion referred to in subsection (2).
Canada National Marine Conservation Areas Act — C-7.3
Ontario Water Resources Act means the Ontario Water Resources Act , R.S.O. 1990, c. O.40, as amended from time to time. ( Loi sur les ressources en eau de l’Ontario )
Canada National Marine Conservation Areas Act — C-7.3
water taking means the taking of water within the meaning of the Ontario Water Resources Act or any regulations made under it, as those regulations are amended from time to time, however the reference to the taking of water is expressed grammatically in that Act or those regulations. ( prélèvement d’eau )
Canada National Marine Conservation Areas Act — C-7.3
water transfer means the transfer of water within the meaning of the Ontario Water Resources Act or any regulations made under it, as those regulations are amended from time to time, however the reference to the transfer of water is expressed grammatically in that Act or those regulations. ( transfert d’eau )
Canada National Marine Conservation Areas Act — C-7.3 8
Management by Minister 8 (1) The Minister is responsible for the administration, management and control of marine conservation areas in relation to matters not assigned by law to any other Minister of the Crown. Administration of lands (2) The Minister has the administration of public lands in marine conservation areas. Facilities and research (3) The Minister may maintain and operate facilities and carry out operations and activities to achieve the purposes of this Act, and may conduct scientific research and monitoring and carry out studies based on traditional ecological knowledge, including traditional aboriginal ecological knowledge, in relation to marine conservation areas. Agreements (4) The Minister may enter into agreements with other federal and provincial ministers and agencies, local and aboriginal governments, bodies established under land claims agreements and other persons and organizations for carrying out the purposes of this Act.