GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence westerly along the north limit of the said Plan 772 1149 to the intersection with a line drawn north 27°40′21″ west from the most northerly corner of the strip associated with runway 12L-30R, as described in Part II, the said bearing derived from the centre line of runway 12L-30R having an assumed bearing of north 36°12′12″ west;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence northerly 27°40′21″ west to a point distant 15 167.81 m from the said most northerly corner of the said strip;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence southerly 53°47′48″ west, a distance of 5 257.2 m to a point;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence southerly 44°44′03″ east to the intersection with the north limit of Plan 832 2949;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence westerly along the said north limit and across the road allowance to the east limit of section 21;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence southerly across the road and along the east limit of the northeast quarter of section 16 to the southeast corner of the said northeast quarter;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence westerly along the north limit of the southeast quarter of section 16 to the northwest corner of the said southeast quarter;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence southerly along the west limit of the said southeast quarter, across the road allowance and along the west limit of the northeast quarter of section 9 to the southwest corner of the said northeast quarter;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence westerly along the north limit of the southwest quarter of section 9 to the northwest corner of the said southwest quarter;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence southerly along the west limit of the said southwest quarter, the west limit of section 4 and the production thereof to the north limit of section 32, Township 62, Range 3, west of the fourth meridian;
Cold Lake Airport Zoning Regulations — Cold Lake Airport Zoning Regulations
thence easterly along the north limit of the said section 32 and across the road allowance to the point of commencement.
Financial Services and Financial Institutions (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing services for the purposes of paragraphs (m) and (t) of the definition “financial service” in subsection 123(1) of the Excise Tax Act . * S.C. 1990, c. 45, s. 12
Financial Services and Financial Institutions (GST/HST) Regulations — 2
2 (1) In these Regulations, Act means the Excise Tax Act . (2) In these Regulations, the expressions employee life and health trust , registered disability savings plan , registered education savings plan , registered retirement income fund , registered retirement savings plan and TFSA have the same meanings as in subsection 248(1) of the Income Tax Act . SOR/2019-59, s. 4
Financial Services and Financial Institutions (GST/HST) Regulations — 3
3 Any service in relation to the clearing and settlement of cheques and other payment items under the national payments system of the Canadian Payments Association that is supplied by the Association or any of its members is prescribed for the purposes of paragraph (m) of the definition financial service in subsection 123(1) of the Act.
Financial Services and Financial Institutions (GST/HST) Regulations — 3.1
3.1 (1) [Repealed, SOR/2019-59, s. 5] (2) The following services are prescribed for the purpose of subparagraph (q)(ii) of the definition financial service in subsection 123(1) of the Act when supplied by a supplier who provides management or administrative services to a person referred to in paragraph (q) of that definition: (a) the issuance of a financial instrument by, or the transfer of ownership of a financial instrument from, the supplier to the person; (b) the operation or maintenance of a savings, chequing, deposit, loan, charge or other account that the person has with the supplier; and (c) if the person is a trust governed by a self-directed registered disability savings plan, a self-directed registered education savings plan, a self-directed registered retirement income fund, a self-directed registered retirement savings plan or a self-directed TFSA, the arranging for the issuance, renewal, variation or transfer of ownership of a financial instrument for the person. SOR/2001-61, s. 2 SOR/2019-59, s. 5
Financial Services and Financial Institutions (GST/HST) Regulations — 3.2
3.2 (1) In this section, acquirer , issuer , payment card , payment card network and payment card network operator have the same meanings as in section 3 of the Payment Card Networks Act . (2) The following services are prescribed for the purposes of paragraph (r.6) of the definition financial service in subsection 123(1) of the Act: (a) a service that (i) is supplied by a payment card network operator in its capacity as the acquirer for a transaction made by payment card, and (ii) is supplied to the person that accepted the payment card used for the transaction or to a payment service provider (as defined in section 2 of the Retail Payment Activities Act ) engaged by that person; (b) a service that is rendered to a holder of a payment card and that is supplied by a payment card network operator in its capacity as the issuer of the payment card; (c) a service, in respect of the settlement of a transaction made by payment card, that is supplied (i) by a payment card network operator, in its capacity as the acquirer for the transaction, to the issuer of the payment card, or (ii) by a payment card network operator, in its capacity as the issuer of the payment card, to the acquirer for the transaction; and (d) a service, in respect of the settlement of a transaction made by payment card, that is supplied by a payment card network operator to the acquirer for the transaction and that consists of paying to the acquirer the amount charged to the payment card in respect of the transaction, but only if the issuer of the payment card supplies to the payment card network operator a service, in respect of the settlement of the transaction, of paying to the payment card network operator the amount charged to the payment card in respect of the transaction. 2024, c. 15, s. 138
Financial Services and Financial Institutions (GST/HST) Regulations — 4
4 (1) In this section, instrument means money, an account, a credit card voucher, a charge card voucher or a financial instrument; ( effet ) person at risk , in respect of an instrument in relation to which a service referred to in subsection (2) is provided, means a person who is financially at risk by virtue of the acquisition, ownership or issuance by that person of the instrument or by virtue of a guarantee, an acceptance or an indemnity in respect of the instrument, but does not include a person who becomes so at risk in the course of, and only by virtue of, authorizing a transaction, or supplying a clearing or settlement service, in respect of the instrument. ( personne à risque ) (2) Subject to subsection (3), the following services, other than a service described in section 3, are prescribed for the purposes of paragraph (t) of the definition financial service in subsection 123(1) of the Act: (a) the transfer, collection or processing of information, and (b) any administrative service, including an administrative service in relation to the payment or receipt of dividends, interest, principal, claims, benefits or other amounts, other than solely the making of the payment or the taking of the receipt. (3) A service referred to in subsection (2) is not a prescribed service for the purposes of paragraph (t) of the definition financial service in subsection 123(1) of the Act where the service is supplied with respect to an instrument by (a) a person at risk, (b) a person that is a member of the same closely related group as a person at risk, if the recipient of the service is not the person at risk or another person that is a member of the same closely related group as the person at risk, or (c) an agent, salesperson or broker who arranges for the issuance, renewal or variation, or the transfer of ownership, of the instrument for a person at risk or a person that is a member of the same closely related group as the person at risk. SOR/93-242, s. 2(F); SOR/2001-61, s. 3; SOR/2011-56, s. 6
Financial Services and Financial Institutions (GST/HST) Regulations — Financial Services and Financial Institutions (GST/HST) Regulations
instrument means money, an account, a credit card voucher, a charge card voucher or a financial instrument; ( effet )
Financial Services and Financial Institutions (GST/HST) Regulations — Financial Services and Financial Institutions (GST/HST) Regulations
person at risk , in respect of an instrument in relation to which a service referred to in subsection (2) is provided, means a person who is financially at risk by virtue of the acquisition, ownership or issuance by that person of the instrument or by virtue of a guarantee, an acceptance or an indemnity in respect of the instrument, but does not include a person who becomes so at risk in the course of, and only by virtue of, authorizing a transaction, or supplying a clearing or settlement service, in respect of the instrument. ( personne à risque )
Financial Services and Financial Institutions (GST/HST) Regulations — 4.1
4.1 For the purposes of subsection 132(6) of the Act, the following members of an investment limited partnership are prescribed members: (a) a member that is a non-resident trust if the total value of the assets of the member in which one or more persons resident in Canada have a beneficial interest is more than 5% of the total value of the assets of the member; and (b) a member that is a non-resident limited partnership if the total value of all interests in the member held by persons resident in Canada is more than 5% of the total value of all interests in the member. 2018, c. 27, s. 54
Financial Services and Financial Institutions (GST/HST) Regulations — 4.2
4.2 For the purposes of paragraph 149(5)(g) of the Act, an employee life and health trust is a prescribed person. SOR/2019-59, s. 6 2024, c. 15, s. 139
Financial Services and Financial Institutions (GST/HST) Regulations — 5
5 For the purposes of subparagraph 217.1(1)(b)(iv) of the Act, a non-resident trust is a prescribed person if the total value of the assets of the trust in which one or more persons resident in Canada have a beneficial interest is (a) equal to or greater than $10,000,000; and (b) equal to or greater than 10% of the total value of the assets of the trust. SOR/2013-71, s. 18
Financial Services and Financial Institutions (GST/HST) Regulations — 6
6 Selected listed financial institutions that are investment plans, as defined in subsection 1(1) of the Selected Listed Financial Institution Attribution Method (GST/HST) Regulations , are prescribed for the purposes of subsection 273.2(2) of the Act. SOR/2013-71, s. 18
Financial Services and Financial Institutions (GST/HST) Regulations — 42.
42. Section 6 applies to supplies made on or after November 17, 2005.
Financial Services and Financial Institutions (GST/HST) Regulations — 24.
24. Section 5 of the Financial Services (GST/HST) Regulations , as enacted by section 18, applies in respect of any specified year, as defined in section 217 of the Excise Tax Act , of a person that begins on or after July 1, 2010.
Financial Services and Financial Institutions (GST/HST) Regulations — 25.
25. Section 6 of the Financial Services (GST/HST) Regulations , as enacted by section 18, applies in respect of any fiscal year of a person that ends on or after July 1, 2010.
Financial Services and Financial Institutions (GST/HST) Regulations — 39
39 Sections 6 and 16 apply in respect of any taxation year of a person that begins after July 22, 2016.
Financial Services and Financial Institutions (GST/HST) Regulations — Financial Services and Financial Institutions (GST/HST) Regulations
(2) Subsection (1) applies to a supply of a service for which (a) any consideration becomes due after March 28, 2023 or is paid after that day without having become due; or (b) all of the consideration became due or was paid before March 29, 2023.
Equivalent Courses (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing equivalents of courses that follow a curriculum designated by a school authority . * S.C. 1990, c. 45, s. 12
Equivalent Courses (GST/HST) Regulations — 2
2 For the purpose of section 9 of Part III of Schedule V to the Excise Tax Act , music lessons are prescribed equivalents of music courses that follow a curriculum designated by a school authority. SOR/94-368, s. 4
Games of Chance (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing games of chance and prescribing registrants making supplies of a right to participate in games of chance . * S.C. 1990, c. 45, s. 12
Games of Chance (GST/HST) Regulations — 2
Definition of Act 2 In these Regulations, Act means the Excise Tax Act . SOR/2011-56, s. 9
Games of Chance (GST/HST) Regulations — 3
3 The following persons are prescribed registrants for the purposes of subsection 188(5) of the Act: (a) the Atlantic Lottery Corporation; (b) the British Columbia Lottery Corporation; (c) the Manitoba Liquor and Lotteries Corporation; (d) the Ontario Lottery and Gaming Corporation; (e) la Société des loteries et courses du Québec; (f) the Western Canada Lottery Corporation; (g) the Interprovincial Lottery Corporation; (h) the Alberta Gaming and Liquor Commission; (i) the Saskatchewan Liquor and Gaming Authority; (j) the Saskatchewan Gaming Corporation; (k) the New Brunswick Lotteries and Gaming Corporation; (l) the Nova Scotia Gaming Corporation; and (m) a corporation that is a wholly-owned subsidiary of a registrant referred to in any paragraph of this section (other than paragraph (g) and this paragraph) and that is referred to in section 15. SOR/98-440, s. 4; SOR/2011-56, s. 10; SOR/2014-248, s. 5
Games of Chance (GST/HST) Regulations — 4
Prescribed games of chance 4 A game of chance that is conducted by a person referred to in section 3 is a prescribed game of chance for the purposes of paragraph 1(i) of Part V.1 of Schedule V to the Act and section 5.1 of Part VI of that Schedule. SOR/98-440, s. 5
Games of Chance (GST/HST) Regulations — 5
 applies, as a discount on, or credit against, the price of the property or service, an amount (in this subsection referred to as the “credit value”) that has been credited in favour of the recipient by the authority, the consideration for the supply is deemed to be equal to the amount that would, without regard to section 181 of the Act, be the consideration for the supply less the coupon value or credit value, as the case may be. Exception (2.3) Subsection (2.2) does not apply in respect of a supply of property or a service by a provincial gaming authority if (a) subsection 181(2) of the Act applies in respect of the supply; (b) the consideration for the supply is reduced in circumstances in which subsection 232(2) of the Act applies; or (c) the property or service is given in exchange, or the reduction, discount or credit is provided, in lieu of refunding or reducing all or part of the consideration for a non-gaming supply by the authority of another property or service. Accepting and making a bet (3) For the purposes of this Part, the sale of a right to play or participate in a game of chance conducted by a provincial gaming authority to a person other than a distributor of the authority is deemed to be a supply of a service of accepting a bet on the game in an amount equal to the selling price of the right, and the purchase of the right is deemed to be the betting of that amount on the game. SOR/98-440, s. 6; SOR/2011-56, s. 11 SOR/2019-59, s. 7(F)
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
casino operating service means a service of managing, administering and carrying on the day-to-day operations of a provincial gaming authority’s gaming activities that are connected with a casino of the authority. ( service d’exploitation de casino )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
charitable proceeds from Superstar Bingo means payments made by the Ontario Lottery Corporation to the Provincial Bingo Charitable Activities Association where the payments are equal to a percentage of the proceeds from the operation of the bingo game known as Superstar Bingo conducted by the Corporation and the Association receives the payments as agent for other non-profit organizations or charities. ( produit du bingo Superstar )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
consideration , in respect of a supply of a service (other than a service referred to in subsection (2)) made to a provincial gaming authority by a distributor of the authority, does not include a reimbursement. ( contrepartie )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
distributor has the meaning assigned by subsection 188.1(1) of the Act. ( distributeur )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
face value of a right to play or participate in a game of chance that is evidenced by a ticket, card or other printed device, or of such a device, means the amount shown on the device as its price inclusive of tax under Part IX of the Act. ( valeur nominale )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
gaming activity of a provincial gaming authority means a commercial activity of the authority except to the extent to which the activity involves the making of non-gaming supplies by the authority and includes anything done by the authority in connection with the acquisition, establishment, disposition or termination of the commercial activity. ( activité de jeu )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
imputed input tax credit , in respect of property or a service for a reporting period of a provincial gaming authority, means the amount that would be the input tax credit in respect of the property or service for the period if the amount in respect of the property or service that the authority is required under any of subparagraphs (d)(i) to (iii) of the description of A 1 in subsection 7(7) to include in determining the imputed tax payable by the authority for the period were tax that became payable by the authority during the period in respect of that property or service. ( crédit de taxe sur les intrants imputé )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
instant win game means a game of chance the right to play or participate in which is evidenced by a ticket, card or other printed device that contains sufficient information to ascertain, without reference to any other information, whether a holder of the device is entitled to receive a prize or winnings. ( loterie instantanée )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
instant win ticket means a ticket, card or other printed device that is or is evidence of a right to play or participate in an instant win game. ( billet de loterie instantanée )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
lease interval , in respect of a supply by way of lease of property, means a period to which a payment forming part of the consideration for the supply is attributable and that is all or part of the period during which possession or use of the property is provided under the agreement for the supply. ( période de location )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
manufacturing , in respect of property, includes the production, processing or packaging of the property. ( fabrication )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
non-gaming activity of a provincial gaming authority means a commercial activity of the authority except to the extent to which the activity is a gaming activity of the authority. ( activité non liée au jeu )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
non-gaming reimbursement means a reimbursement paid or payable by a provincial gaming authority that is in respect of an expense incurred by a distributor of the authority and that is part of the cost to the authority of making non-gaming supplies. ( montant de remboursement non lié au jeu )
Games of Chance (GST/HST) Regulations — (a)
non-gaming supply means a supply other than (a) a supply of a service of accepting a bet on a game of chance, race or other event or occurrence; (b) a supply of a right to play or participate in a game of chance, or a ticket, card or other printed device that is evidence of such a right, made to a distributor of a provincial gaming authority; (c) a supply referred to in paragraph 188.1(4)(b) of the Act that, but for that paragraph, would be a supply by a provincial gaming authority to a distributor of the authority; (d) a supply of a prize in kind; and (e) a promotional supply. ( fourniture non liée au jeu )
Games of Chance (GST/HST) Regulations — (a)
non-taxable reimbursement means a reimbursement paid or payable to a distributor of a provincial gaming authority in respect of an expense incurred by the distributor in connection with supplying a casino operating service to the authority, where the expense is (a) consideration (other than interest) for a supply made to the distributor (other than a supply that would be deemed under subsection 188.1(4) of the Act not to be a supply if it were made to the authority instead of to the distributor) that is (i) an exempt supply of personal property or a service, (ii) a zero-rated supply, or (iii) a taxable supply all or part of the consideration for which is, due to the application of section 166 of the Act, not included in calculating the tax payable in respect of the supply; or (b) property tax payable by the distributor. ( montant de remboursement non taxable )