GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations, No. 2 — 72
72 Section 37 and subsection 38 (2) apply in respect of a supply made by a cooperative housing corporation to an individual of a share of the capital stock of the corporation if tax in respect of the supply, referred to in paragraph 255(2)(a) of the Act, of the complex to the corporation becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2013.
New Harmonized Value-added Tax System Regulations, No. 2 — 73
73 Subsection 38 (1) applies in respect of a supply made by a cooperative housing corporation to an individual of a share of the capital stock of the corporation if tax in respect of the supply, referred to in paragraph 255(2)(a) of the Act, of the complex to the corporation becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2012.
New Harmonized Value-added Tax System Regulations, No. 2 — 75
75 Subsection 39 (1) applies to any rebate that is in respect of a residential complex in respect of which the construction or substantial renovation is substantially completed after March 31, 2012 and for which an application is filed with the Minister of National Revenue after that day.
New Harmonized Value-added Tax System Regulations, No. 2 — 76
76 Subsections 39 (2) to (4), (6) and (7) apply to any rebate in respect of a residential complex for which an application is filed with the Minister of National Revenue after March 31, 2017.
New Harmonized Value-added Tax System Regulations, No. 2 — 77
77 Subsection 40 (1) applies in respect of a residential complex, an interest in a residential complex or an addition in respect of which the particular time referred to in paragraph 256.2(3)(b) of the Act is after March 31, 2012.
New Harmonized Value-added Tax System Regulations, No. 2 — 78
78 Subsections 40 (2) and (13) apply in respect of a residential complex, an interest in a residential complex or an addition in respect of which the particular time referred to in paragraph 256.2(3)(b) of the Act is after March 31, 2013.
New Harmonized Value-added Tax System Regulations, No. 2 — 79
79 Subsection 40 (3) applies in respect of a residential complex or addition in respect of which the particular time referred to in paragraph 256.2(4)(c) of the Act is after March 31, 2012.
New Harmonized Value-added Tax System Regulations, No. 2 — 80
80 Subsection 40 (4) applies in respect of a residential complex or addition in respect of which the particular time referred to in paragraph 256.2(4)(c) of the Act is after March 31, 2013.
New Harmonized Value-added Tax System Regulations, No. 2 — 81
81 Subsection 40 (5) applies in respect of a residential unit included in a residential complex if tax in respect of the supply, referred to in subparagraph 256.2(5)(a)(i) or (ii) of the Act, of the complex becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2012.
New Harmonized Value-added Tax System Regulations, No. 2 — 82
82 Subsection 40 (6) applies in respect of a residential unit included in a residential complex if tax in respect of the supply, referred to in subparagraph 256.2(5)(a)(i) or (ii) of the Act, of the complex becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2013.
New Harmonized Value-added Tax System Regulations, No. 2 — 83
83 Subsections 40 (7) and (8) apply in respect of an exempt supply of land made by a person that results in the person being deemed to have made the taxable supply of the land referred to in subparagraph 256.2(6)(a)(ii) and to have paid tax after March 31, 2012 in respect of that supply.
New Harmonized Value-added Tax System Regulations, No. 2 — 84
84 Subsection 40 (9) applies in respect of an exempt supply of land made by a person that results in the person being deemed to have made the taxable supply of the land referred to in subparagraph 256.2(6)(a)(ii) and to have paid tax after March 31, 2013 in respect of that supply.
New Harmonized Value-added Tax System Regulations, No. 2 — 85
85 Subsection 40 (12) is deemed to have come into force on July 1, 2010, except that, if a person has filed an application for a rebate under section 259 of the Act before April 1, 2013 and, in determining the amount of that rebate, the person has included all or part of the amount of tax that the person would otherwise be entitled to include in determining the amount of a particular rebate under subsection 256.21(1) of the Act in respect of real property, the following rules apply: (a) subsection 47(12.2) of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by subsection 40 (12), does not apply in respect of the particular rebate; (b) the person may, despite subsections 47(11) and (11.1) of those Regulations, file an application for the particular rebate before April 1, 2013; (c) if, in the absence of this paragraph, the particular rebate would not be payable to the person only because of the application of subsection 256.2(7) of the Act in relation to another rebate under section 256.2 of the Act in respect of the real property, for the purpose of applying any of subsections 47(3) to (10) of those Regulations in respect of the real property, the person is deemed to be entitled to claim the other rebate; and (d) any part of a rebate under section 259 of the Act claimed by the person that is attributable to the tax included in determining the amount of the particular rebate is to be deducted from the amount of the particular rebate.
New Harmonized Value-added Tax System Regulations, No. 2 — 49
49 Sections 21 to 26, 28, 29, 31 and 32 apply in respect of any reporting period of a person that ends on or after April 1, 2013, except that no person is liable to a penalty the amount of which is determined under the Electronic Filing and Provision of Information (GST/HST) Regulations in respect of amounts prescribed under those Regulations in respect of Prince Edward Island and to be reported in a specified return that is filed before the day that is the later of April 1, 2013 and the day on which these Regulations are first published in the Canada Gazette .
New Harmonized Value-added Tax System Regulations, No. 2 — 50
50 (1) Subparagraphs 42(d.1)(i) to (iii) of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by section 33, apply for the purpose of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act , of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after April 1, 2013, unless no tax is payable under subsection 165(2) of that Act in respect of the supply referred to in that paragraph. (2) Subparagraphs 42(d.1)(iv) and (v) of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by section 33, apply for the purpose of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act , of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after the later of April 1, 2013 and the day on which these Regulations are first published in the Canada Gazette , unless no tax is payable under subsection 165(2) of that Act in respect of the supply referred to in that paragraph.
New Harmonized Value-added Tax System Regulations, No. 2 — 51
51 (1) Subparagraphs 44(d.1)(i) to (iii) of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by section 34, apply for the purpose of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed on or after April 1, 2013, unless the corporation paid no tax under subsection 165(2) of the Excise Tax Act in respect of the supply referred to in paragraph 255(2)(a) of that Act of the complex to the corporation. (2) Subparagraphs 44(d.1)(iv) and (v) of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by section 34, apply for the purpose of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed on or after the later of April 1, 2013 and the day on which these Regulations are first published in the Canada Gazette , unless the corporation paid no tax under subsection 165(2) of the Excise Tax Act in respect of the supply referred to in paragraph 255(2)(a) of that Act of the complex to the corporation.
New Harmonized Value-added Tax System Regulations, No. 2 — 20
 and that is immediately before the time at which the investment plan ceases to exist, the manager must file with the Minister of National Revenue a return described in subsection 53(5) of those Regulations, as enacted by section 2, on or before the day that is six months after the particular day unless the investment plan files the return on or before the particular day; (j) if an election made under subsection 54(1) of those Regulations, as enacted by section 2, by an investment plan and the manager of the investment plan is in effect at a time that is on or before the particular day on which these Regulations are published in the Canada Gazette , Part II and that is immediately before the time at which the investment plan ceases to exist and if paragraph 54(11)(a) of those Regulations, as enacted by section 2 does not apply in respect of the election, the manager must file with the Minister of National Revenue a return described in paragraph 54(11)(b) of those Regulations, as enacted by section 2, on or before the later of (i) the day that is six months after the particular day, and (ii) the day on which the return would otherwise be required to be filed under subsection 54(8) of those Regulations, as enacted by section 2; and (k) no person is liable to a penalty the amount of which is determined under section 7 of the Electronic Filing and Provision of Information (GST/HST) Regulations , as amended by section 16, in respect of a particular amount that is (i) in respect of a specified return for a reporting period that is filed before the day on which these Regulations are published in the Canada Gazette , Part II, and (ii) prescribed, for the purposes of section 284.01 of the Excise Tax Act , by subsection 5(4) of those Regulations, as enacted by section 15.
New Harmonized Value-added Tax System Regulations, No. 2 — 23
23 Sections 6 to 10 apply (a) to any supply made on or after July 1, 2010; and (b) in respect of any consideration for a supply that becomes due, or is paid without having become due, on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 29
29 Subsection 14 (1) applies for the purposes of determining a rebate in respect of a supply to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act of a building, or part of it, in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after July 1, 2016, unless possession or use of the complex is transferred to the recipient of the supply under a written agreement of purchase and sale entered into on or before March 30, 2016.
New Harmonized Value-added Tax System Regulations, No. 2 — 30
30 Subsection 14 (2) applies for the purposes of determining a rebate in respect of a supply to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act of a building, or part of it, in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after July 1, 2016, unless possession or use of the complex is transferred to the recipient of the supply under a written agreement of purchase and sale entered into on or before May 3, 2016.
New Harmonized Value-added Tax System Regulations, No. 2 — 31
31 Section 15 applies for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation acquired by the particular individual for the purpose of using a residential unit in a residential complex as the primary place of residence of the particular individual or a relation (as defined in subsection 255(1) of the Excise Tax Act ) of the particular individual if the corporation paid tax under subsection 165(2) of the Excise Tax Act at a rate of 10% in respect of a taxable supply of the residential complex to the corporation.
New Harmonized Value-added Tax System Regulations, No. 2 — 28
28 Section 13 applies for the purposes of determining a rebate in respect of a supply to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act of a building, or part of it, in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after October 1, 2016, unless possession or use of the complex is transferred to the recipient of the supply under a written agreement of purchase and sale entered into on or before June 16, 2016.
New Harmonized Value-added Tax System Regulations, No. 2 — 29
29 Section 14 applies for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation acquired by the particular individual for the purpose of using a residential unit in a residential complex as the primary place of residence of the particular individual or a relation (as defined in subsection 255(1) of the Excise Tax Act ) of the particular individual if the corporation paid tax under subsection 165(2) of the Excise Tax Act at a rate of 10% in respect of a taxable supply of the residential complex to the corporation.
New Harmonized Value-added Tax System Regulations, No. 2 — 5
5 Sections 2 and 3 apply in respect of tax that (a) becomes payable after 2016 without having been paid before 2017; or (b) is paid after 2016 without having become payable before 2017.
New Harmonized Value-added Tax System Regulations, No. 2 — 49
49 Sections 7 to 7.02 of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by section 29 , section 31 , section 12.2 of those Regulations, as enacted by section 32 , and sections 33 to 35 apply in respect of any supply made after July 22, 2016.
New Harmonized Value-added Tax System Regulations, No. 2 — 50
50 Section 7.03 of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by section 29 , applies in respect of any specified year of a person that ends after July 22, 2016.
New Harmonized Value-added Tax System Regulations, No. 2 — 51
51 Section 30 applies in respect of property that is brought into a province after July 22, 2016.
New Harmonized Value-added Tax System Regulations, No. 2 — 52
52 Section 12.1 of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by section 32 , applies in respect of goods released after July 22, 2016.
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
(2) Subsection (1) applies in respect of (a) any rebate under subsection 256.21(1) of the Excise Tax Act , the amount of which is determined under subsection 41(2), 43(1) or 45(2) of the Regulations, in respect of which the agreement referred to in paragraph 254(2)(b), 254.1(2)(a) or 255(2)(c) of that Act, as the case may be, is entered into after April 19, 2021; and (b) any rebate under subsection 256.21(1) of the Excise Tax Act , the amount of which is determined under subsection 46(2) of the Regulations (i) in respect of a residential complex (other than a mobile home or floating home) if the construction or substantial renovation of the residential complex is substantially completed after April 19, 2021, or (ii) in respect of a mobile home or floating home acquired, imported or brought into a participating province after April 19, 2021.
New Harmonized Value-added Tax System Regulations, No. 2 — 11
11 Section 6 applies to any acquisition, importation or bringing into a participating province of property in respect of which tax (a) becomes payable after July 27, 2018 without having been paid on or before that day; or (b) is paid after July 27, 2018 without having become payable on or before that day.
Radiocommunication Act (subsection 4(1) and paragraph 9(1)(b)) Exemption Order (Security, Safety and International Relations), No. 2010–3 — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Industry, pursuant to subsection 3(2) a of the Radiocommunication Act b , hereby makes the annexed Radiocommunication Act (subsection 4(1) and paragraph 9(1)(b)) Exemption Order (Security, Safety and International Relations), No. 2010–3 . a S.C. 2006, c. 9, s. 34 b R.S., c. R-2; S.C. 1989, c. 17, s. 2
Radiocommunication Act (subsection 4(1) and paragraph 9(1)(b)) Exemption Order (Security, Safety and International Relations), No. 2010–3 — 1
1 In this Order, the Act means the Radiocommunication Act .
Radiocommunication Act (subsection 4(1) and paragraph 9(1)(b)) Exemption Order (Security, Safety and International Relations), No. 2010–3 — 2
2 (1) Subject to sections 3 and 4, Her Majesty in right of Canada, as represented by the Royal Canadian Mounted Police, is exempt from the application of subsection 4(1) and paragraph 9(1)(b) of the Act for the period beginning on June 21, 2010 and ending on June 28, 2010. (2) The exemption is limited to that part of Ontario within the quadrilateral defined by the points having the following geographical coordinates: (a) 45°28′ N latitude and 79°55′ W longitude; (b) 45°28′ N latitude and 78°55′ W longitude; (c) 43°35′ N latitude and 79°15′ W longitude; and (d) 43°35′ N latitude and 79°45′ W longitude.
Radiocommunication Act (subsection 4(1) and paragraph 9(1)(b)) Exemption Order (Security, Safety and International Relations), No. 2010–3 — 3
3 An exemption in respect of subsection 4(1) of the Act applies only if the radio apparatus referred to in that subsection is installed, operated or possessed in order to carry out interference with or obstruction of a radiocommunication in accordance with subsection 4(2) of this Order for the purpose of security, safety or international relations.
Radiocommunication Act (subsection 4(1) and paragraph 9(1)(b)) Exemption Order (Security, Safety and International Relations), No. 2010–3 — 4
4 (1) An exemption in respect of paragraph 9(1)(b) of the Act applies only if the radiocommunication is interfered with or obstructed for the purpose of security, safety or international relations. (2) Every reasonable effort shall be made to confine or restrict to the extent possible interference with or obstruction of a radiocommunication referred to in subsection (1) to the smallest physical area, the fewest number of frequencies and the minimum duration required to accomplish the objectives of the interference or obstruction.
Radiocommunication Act (subsection 4(1) and paragraph 9(1)(b)) Exemption Order (Security, Safety and International Relations), No. 2010–3 — 5
5 This Order comes into force on the day on which it is registered.
Regulations Prescribing Certain Offences to be Serious Offences — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 467.1(4) a of the Criminal Code b , hereby makes the annexed Regulations Prescribing Certain Offences to be Serious Offences . a S.C. 2001, c. 32, s. 27 b R.S., c. C-46
Regulations Prescribing Certain Offences to be Serious Offences — 1
1 The following offences under the Criminal Code are serious offences that are included in the definition serious offence in subsection 467.1(1) of that Act: (a) keeping a common gaming or betting house (subsection 201(1) and paragraph 201(2)(b)); (b) betting, pool-selling and book-making (section 202); (c) committing offences in relation to lotteries and games of chance (section 206); (d) cheating while playing a game or in holding the stakes for a game or in betting (section 209); and (e) keeping a common bawdy-house (subsection 210(1) and paragraph 210(2)(c)).
Regulations Prescribing Certain Offences to be Serious Offences — 2
2 The following offences under the Controlled Drugs and Substances Act are serious offences that are included in the definition serious offence in subsection 467.1(1) of the Criminal Code : (a) trafficking in any substance included in Schedule IV (paragraph 5(3)(c)); (b) trafficking in any substance included in Schedule II in an amount that does not exceed the amount set out for that substance in Schedule VII (subsection 5(4)); (c) importing or exporting any substance included in Schedule IV or V (paragraph 6(3)(c)); and (d) producing any substance included in Schedule IV (paragraph 7(2)(d)).
Regulations Prescribing Certain Offences to be Serious Offences — 3
3 These Regulations come into force on the day on which they are registered.
Special Economic Measures (Iran) Regulations — Special Economic Measures (Iran) Regulations
Whereas the Governor in Council is of the opinion that the situation in Iran constitutes a grave breach of international peace and security that has resulted or is likely to result in a serious international crisis;
Special Economic Measures (Iran) Regulations — a
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Foreign Affairs, pursuant to subsections 4(1) to (3) of the Special Economic Measures Act a , hereby makes the annexed Special Economic Measures (Iran) Regulations . a S.C. 1992, c. 17