GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 210.122
Inquiries 210.122 (1) The Federal Minister, the Provincial Minister, the Federal Minister jointly with the Provincial Minister or the Regulator may appoint one or more individuals to inquire into and report on occupational health and safety matters that are related to employment to which this Part applies. Powers of appointee (2) An individual who is appointed by the Federal Minister, by the Federal Minister jointly with the Provincial Minister or by the Regulator has all the powers of a person appointed as a commissioner under Part I of the Inquiries Act , and the powers that may be conferred on a commissioner under section 11 of that Act. Witnesses (3) Every witness who attends and gives evidence at an inquiry under this section is entitled to be paid reasonable travel and living expenses incurred by the witness in doing so and the witness fees prescribed in the tariff of fees in use in the Supreme Court of Nova Scotia. Consideration of report (4) Once the Regulator receives a copy of the report, it shall consider the report and shall, within 60 days after the day on which it is received, send to the Federal Minister and the Provincial Minister its written response to the report. Directions to Regulator (5) If one or more individuals are appointed by a Minister or Ministers under subsection (1) in respect of a matter, the Minister or Ministers making the appointment may, if that Minister or those Ministers determine that an inquiry is being conducted under section 170 in respect of the same matter, direct that the Regulator terminate that inquiry and provide to that individual or those individuals any records or evidence collected in respect of the matter. Directions binding (6) The Regulator shall comply with a direction made under subsection (5). Costs of inquiry (7) If the Federal Minister and the Provincial Minister jointly appoint the individual or individuals under subsection (1), they may also jointly agree, with the consent in writing of the Minister of Mines and Energy of the Province, to require the cost of the inquiry to be borne by the Regulator. If only one of those Ministers appoints an individual or individuals under that subsection, that Minister shall pay the cost of the inquiry. 2014, c. 13, s. 84 2024, c. 20, s. 204
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 210.123
Definitions 210.123 The definitions in this section apply in this section and sections 210.124 and 210.125. electronic document means any form of representation of information or of concepts fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by an individual or by any means. ( document électronique ) information system means a system used to generate, send, receive, store or otherwise process an electronic document. ( système d’information ) 2014, c. 13, s. 84
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8
electronic document means any form of representation of information or of concepts fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by an individual or by any means. ( document électronique )
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8
information system means a system used to generate, send, receive, store or otherwise process an electronic document. ( système d’information )
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 210.124
Use not mandatory 210.124 No provision of this Part or of the regulations made under this Part requires an electronic document to be created or provided. 2014, c. 13, s. 84
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 210.125
Creation of information in writing 210.125 (1) A requirement under this Part that a notice, document or other information be created in writing is satisfied by the creation of an electronic document if (a) the information in the electronic document is accessible so as to be usable for subsequent reference; and (b) the regulations pertaining to this subsection, if any, have been complied with. Provision of information (2) A requirement under this Part that a notice, document or other information be provided under this Part, whether or not it is required to be provided in writing, is satisfied by the provision of an electronic document if (a) the addressee has designated an information system for the receipt of the electronic document; (b) the electronic document is provided to the designated information system, unless otherwise prescribed; (c) the information in the electronic document is accessible by the addressee and capable of being retained by them, so as to be usable for subsequent reference; and (d) the regulations pertaining to this subsection, if any, have been complied with. Requirement for consent (3) If a consent is required to be given in writing under this Part, the requirement is satisfied by the provision of an electronic document that signifies that consent has been given if (a) the addressee has designated an information system for the receipt of the electronic document; (b) the electronic document is provided to the designated information system, unless otherwise prescribed; (c) the information in the electronic document that signifies that consent has been given is accessible by the addressee and capable of being retained by them, so as to be usable for subsequent reference; and (d) the regulations pertaining to this subsection, if any, have been complied with. Exceptions (4) Despite subsection (2), the reasons referred to in subsection 210.059(5) and the decision referred to in subsection 210.1(3) shall be provided in writing. 2014, c. 13, s. 84
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 210.126
f a permission under section 210.07 or 210.071 is prohibited; (t) respecting the operation of an advisory council established under section 210.12; (u) respecting any matter necessary for the purposes of the application of section 210.125, including (i) the time and circumstances when, and the place where, an electronic document, as defined in section 210.123, is to be considered to have been provided or received, and (ii) the circumstances in which a secure electronic signature, as defined in subsection 31(1) of the Personal Information Protection and Electronic Documents Act , is required to be linked to an electronic document, as defined in section 210.123; and (v) prescribing anything that by this Part is to be prescribed. Incorporation by reference (2) Regulations made under subsection (1) may incorporate any material by reference, regardless of its source, either as it exists on a particular date or as amended from time to time. No registration or publication (3) For greater certainty, a document that is incorporated by reference into a regulation is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. Regulations general or specific (4) Regulations made under subsection (1) may be made applicable to all persons or one or more classes of persons. Recommendation of Minister of Transport (5) Regulations made under subsection (1) in respect of employees and other passengers on a passenger craft, or the passenger craft, shall, in addition to the requirement set out in that subsection, be made on the recommendation of the Minister of Transport. 2014, c. 13, s. 84
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 211
Definitions 211 The following definitions apply in this Part. Consumption Tax Acts means sections 2 and 3 and Parts I, IIA and IV of the Revenue Act , S.N.S. 1995-96, c. 17, as amended from time to time, and any other Act of the Legislature of the Province, as amended from time to time, as may be prescribed. ( lois sur la taxe à la consommation ) Insurance Premiums Tax Act means the Insurance Premiums Tax Act , R.S.N.S. 1989, c. 232, as amended from time to time. ( Loi sur la taxation des primes d’assurance ) Nova Scotia Income Tax Act means the Income Tax Act , R.S.N.S. 1989, c. 217, as amended from time to time. ( Loi néo-écossaise de l’impôt sur le revenu ) Revenue Account means the account established under section 219. ( Compte de recettes ) 1988, c. 28, s. 211; 2014, c. 13, s. 85
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8
Consumption Tax Acts means sections 2 and 3 and Parts I, IIA and IV of the Revenue Act , S.N.S. 1995-96, c. 17, as amended from time to time, and any other Act of the Legislature of the Province, as amended from time to time, as may be prescribed. ( lois sur la taxe à la consommation )
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8
Insurance Premiums Tax Act means the Insurance Premiums Tax Act , R.S.N.S. 1989, c. 232, as amended from time to time. ( Loi sur la taxation des primes d’assurance )
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8
Nova Scotia Income Tax Act means the Income Tax Act , R.S.N.S. 1989, c. 217, as amended from time to time. ( Loi néo-écossaise de l’impôt sur le revenu )
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8
Revenue Account means the account established under section 219. ( Compte de recettes )
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 212
Imposition of consumption taxes in offshore area 212 (1) There shall be imposed, levied and collected under this Part in respect of the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Consumption Tax Acts if the offshore area were in the Province. Exception (2) Despite subsection (1), if taxes are imposed in respect of any matter under any of the Consumption Tax Acts and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter. Application of Nova Scotia legislation (3) Subject to this Act and the regulations made under it, the Consumption Tax Acts and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in those Acts to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada; (b) a reference in those Acts to the Province is to be read as a reference to the offshore area; and (c) a reference in those Acts to the Minister responsible for the administration of any of those Acts or to the Provincial Tax Commissioner is to be read as a reference to the Minister of Finance. Nova Scotia regulations (3.1) The following regulations apply for the purposes of subsection (3): (a) any regulations made under the Consumption Tax Acts; (b) any regulations made under an Act that was replaced by a Part of the Revenue Act , S.N.S. 1995-96, c. 17, that is referred to in the definition Consumption Tax Acts in section 211 to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with that Part; and (c) any regulations made under the Sales Tax Act , S.N.S. 1996, c. 31, as amended from time to time. Binding on certain entities (4) This section is binding on (a) the corporations mentioned in Schedule I to the Federal-Provincial Fiscal Arrangements Act , if Nova Scotia is a participating province as defined in subsection 31(1) of that Act; and (b) the corporations mentioned in Schedule II to that Act. 1988, c. 28, s. 212; 2014, c. 13, s. 85
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Insurance premiums tax in offshore area 213 (1) There shall be imposed, levied and collected under this Part in respect of the insurance premiums received by any company with respect to property that is situated in the offshore area at the time the insurance premiums become payable, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Insurance Premiums Tax Act if the property were situated in the Province. Exception (2) Despite subsection (1), if taxes are imposed in respect of any matter under the Insurance Premiums Tax Act and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter. Application of Nova Scotia legislation (3) Subject to this Act and the regulations made under it, the Insurance Premiums Tax Act and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in that Act to the Province is to be read as a reference to the offshore area; and (b) a reference in that Act to the Minister of Consumer Affairs is to be read as a reference to the Minister of Finance. Nova Scotia regulations (3.1) The following regulations apply for the purposes of subsection (3): (a) any regulations made under the Insurance Premiums Tax Act; and (b) any regulations made under an Act that was replaced by the Insurance Premiums Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Insurance Premiums Tax Act. Definition of company (4) In this section, company has the meaning assigned by the definition insurance company in section 2 of the Insurance Premiums Tax Act. 1988, c. 28, s. 213; 2014, c. 13, s. 85
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 215
Transfer of powers and duties 215 (1) Where a tax administration agreement is entered into, the Provincial Minister, on behalf of, or as agent for, the Minister of Finance, is hereby authorized to perform all the duties and to exercise all the powers and any discretion that the Minister of Finance or the Deputy Minister of Finance has under section 212 or 213. Transfer of powers and duties (2) If a tax administration agreement is entered into, (a) the Provincial Tax Commissioner of the Province may (i) perform the duties and exercise any power or discretion that the Minister of Finance of the Province has under subsection (1) or otherwise under this Part in relation to the Consumption Tax Acts, and (ii) designate personnel of the Department of Finance of the Province to carry out any functions, perform any duties and exercise any powers that are similar to those that are carried out, exercised or performed by them on behalf of that Minister under the Consumption Tax Acts; and (b) the Minister of Finance of the Province or any other Minister of the Crown in right of the Province that may be designated by the Provincial Government for the purpose may (i) perform the duties and exercise any power or discretion that the Minister of Finance of the Province has under subsection (1) or otherwise under this Part in relation to the Insurance Premiums Tax Act, and (ii) designate personnel of the Department of Finance of the Province, or any other department of the Province for which that Minister is responsible, to carry out any functions, perform any duties and exercise any powers that are similar to those that are carried out, exercised or performed by them on behalf of that Minister under the Insurance Premiums Tax Act. 1988, c. 28, s. 215; 2014, c. 13, s. 87
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 216
Imposition of corporate income tax in offshore area 216 (1) There shall be imposed, levied and collected under this Part in respect of the taxable income earned by, and the taxable capital of, a corporation in a taxation year in the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Nova Scotia Income Tax Act in respect of that taxable income and that taxable capital if the offshore area were in the Province. Exception (2) Despite subsection (1), if taxes are imposed under the Nova Scotia Income Tax Act in respect of the taxable income earned by, or the taxable capital of, a corporation in a taxation year in the Province and taxes would, in the absence of this subsection, be imposed under subsection (1) in respect of that taxable income or that taxable capital, no taxes shall be imposed under subsection (1) in respect of that taxable income or that taxable capital. Application of Nova Scotia Income Tax Act (3) Subject to this Act and the regulations made under it, the Nova Scotia Income Tax Act and any regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in that Act to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada; (b) a reference in that Act to the Province is to be read as a reference to the offshore area; and (c) a reference in that Act to the “Minister of Finance” is to be read as a reference to (i) in relation to the remittance of any amount as or on account of tax payable under that Act, the Receiver General for Canada, and (ii) in relation to any other matter, the Minister of National Revenue for Canada. Nova Scotia regulations (3.1) The following regulations apply for the purposes of subsection (3): (a) any regulations made under the Nova Scotia Income Tax Act; and (b) any regulations made under an Act that was replaced by the Nova Scotia Income Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Nova Scotia Income Tax Act. Determination of taxable income earned in offshore area (4) For the purposes of this section, the taxable income of a corporation earned in a taxation year in the offshore area or in the Province shall be determined in accordance with rules prescribed by regulations for the purposes of the definition taxable income earned in the year in a province in subsection 124(4) of the Income Tax Act , and “taxable capital” means taxable capital employed in Canada determined in accordance with Part I.3 of that Act. 1988, c. 28, s. 216; 2013, c. 34, s. 369; 2014, c. 13, s. 88
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 217
Remittance to Receiver General 217 (1) All taxes, interest, penalties or other sums payable under section 212, 213 or 216 are payable and shall be remitted to the Receiver General. Consolidated Revenue Fund (2) On the collection or receipt of any taxes, interest, penalties or other sums by the Government of the Province pursuant to this Part, the taxes, interest, penalties or other sums shall be deposited as soon as practicable to the credit of the Receiver General and paid into the Consolidated Revenue Fund in the manner prescribed by the Treasury Board under the Financial Administration Act . Collection of excess sums (3) Every person who knowingly collects or receives any sum of money as taxes under this Part in circumstances where the sum is not payable shall forthwith (a) refund the sum to the person from whom the taxes were collected; or (b) if the person referred to in paragraph (a) is not known or readily ascertainable, pay the sum to the Receiver General. 1988, c. 28, s. 217; 2015, c. 4, s. 103(F) 2024, c. 20, s. 203(F)
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 218
Debts due to Her Majesty 218 All taxes, interest, penalties or other sums payable under section 212, 213 or 216 are debts due to Her Majesty in right of Canada and are recoverable as such from the person required to pay the taxes, interest, penalties or other sums in any court of competent jurisdiction or in any other manner provided by the laws made applicable by this Part.
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 220
Jurisdiction of courts 220 (1) Every court in the Province has jurisdiction in respect of matters arising in the offshore area under this Part or Division VI of Part II or under any laws made applicable by this Part or that Division to the offshore area, to the same extent as the court has jurisdiction in respect of matters arising within its ordinary territorial division. Presumption (2) For the purposes of subsection (1), the offshore area shall be deemed to be within the territorial limits of Halifax District. Saving (3) Nothing in this section limits the jurisdiction that a court may exercise apart from this section. Definition of court (4) In this section, court includes a judge thereof and any provincial court judge or justice. 1988, c. 28, s. 220; 2014, c. 13, s. 89
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 221
Regulations 221 The Governor in Council may, on the recommendation of the Minister of Finance, make regulations (a) excluding, for the purposes of this Act, any provision or any part of a provision of the following that is inconsistent with this Act, the Accord or any bilateral or international treaty, convention or agreement respecting taxation, tariffs or trade to which the Government of Canada is a signatory: (i) the Offshore Petroleum Royalty Act or any regulation made under it, (ii) the Consumption Tax Acts or any regulation referred to in subsection 212(3.1), (iii) the Insurance Premiums Tax Act or any regulation referred to in subsection 213(3.1), or (iv) the Nova Scotia Income Tax Act or any regulation referred to in subsection 216(3.1); and (b) prescribing anything that is by this Part to be prescribed. 1988, c. 28, s. 221; 2014, c. 13, s. 90
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 222
Appropriation 222 In respect of any fiscal year, the Federal Minister may pay out of the Consolidated Revenue Fund, at such times and in such manner as may be prescribed, (a) an amount to Her Majesty in right of the Province on account of amounts that have been refunded or reimbursed during that fiscal year by the Government of the Province to taxpayers in respect of taxes paid under this Part; and (b) amounts payable during that fiscal year to Her Majesty in right of the Province pursuant to paragraph 219(2)(b).