GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal Child Support Guidelines — 13
Employee stock options with a Canadian-controlled private corporation 13 (1) Where the spouse has received, as an employee benefit, options to purchase shares of a Canadian-controlled private corporation, or a publicly traded corporation that is subject to the same tax treatment with reference to stock options as a Canadian-controlled private corporation, and has exercised those options during the year, add the difference between the value of the shares at the time the options are exercised and the amount paid by the spouse for the shares, and any amount paid by the   spouse to acquire the options to purchase the shares, to the income for the year in which the options are exercised. Disposal of shares (2) If the spouse has disposed of the shares during a year, deduct from the income for that year the difference determined under subsection (1).
Federal Child Support Guidelines — 14
Split-pension amount 14 If a spouse is deemed to have received a split-pension amount under paragraph 60.03(2)(b) of the Income Tax Act that is included in that spouse’s total income in the T1 General form issued by the Canada Revenue Agency, deduct that amount.
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
Whereas, pursuant to subsection 26(4) of the Broadcasting Act a , the Minister of Canadian Heritage has consulted with the Canadian Radio-television and Telecommunications Commission with regard to the annexed Direction to the CRTC (Ineligibility of Non-Canadians) ;
Direction to the CRTC (Ineligibility of Non-Canadians) — a
Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Canadian Heritage, pursuant to subsection 26(1) of the Broadcasting Act a , hereby issues the annexed Direction to the CRTC (Ineligibility of Non-Canadians) . a S.C. 1991, c. 11
Direction to the CRTC (Ineligibility of Non-Canadians) — 1
tion are beneficially owned and controlled by Canadians; (e) the corporation operates only in the operating territory of the Canadian carrier; (f) the corporation does not beneficially own, directly or indirectly, voting shares of a corporation that holds a broadcasting distribution undertaking licence and that operates outside of the operating territory of the Canadian carrier; (g) the directors of the corporation and its officers have complete and exclusive control over all programming decisions and (i) at least 33 1/3 per cent of the directors are independent members, and (ii) a quorum at any meeting of the directors or of any committee of the directors must include at least one independent member; and (h) no parent corporation or affiliate corporation of the corporation exercises any control or influence over any programming decisions of the corporation. ( ayant droit qualifié ) subsidiary corporation means a corporation that is controlled by another corporation. ( filiale ) voting share means a share of any class of shares of a corporation carrying voting rights under all circumstances or by reason of any event that has occurred and is continuing or by reason of a condition that has been fulfilled, and includes (a) a security that is convertible into such a share at the time a calculation of the percentage of shares owned and controlled by Canadians is made; and (b) an option or a right to acquire such a share, or the security referred to in paragraph (a), that is exercisable at the time the calculation referred to in that paragraph is made. ( action avec droit de vote ) SOR/98-378, s. 1
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
acquiring corporation means a corporation referred to in paragraph 17(2)(a) of the Canadian Telecommunications Common Carrier Ownership and Control Regulations as they read on October 25, 1994, registered as SOR/94-667. ( acquéreur )
Direction to the CRTC (Ineligibility of Non-Canadians) — (a)
affiliate corporation means, in relation to a qualified successor, (a) a Canadian carrier referred to in subsection 16(2) of the Telecommunications Act or any of its subsidiary corporations; (b) an acquiring corporation or any of its subsidiary corporations; or (c) a corporation that controls the corporations referred to in paragraphs (a) and (b), or any of its subsidiary corporations. ( société affiliée )
Direction to the CRTC (Ineligibility of Non-Canadians) — (a)
Canadian means (a) a citizen within the meaning of subsection 2(1) of the Citizenship Act who is ordinarily resident in Canada; (b) a permanent resident within the meaning of subsection 2(1) of the Immigration Act who is ordinarily resident in Canada and has been ordinarily resident in Canada for not more than one year after the date on which that person first became eligible to apply for Canadian citizenship; (c) a Canadian government, whether federal, provincial or local, or an agency thereof, subject to the Direction to the CRTC (Ineligibility to Hold Broadcasting Licences) ; (d) a corporation without share capital where a majority of its directors are appointed or designated, either by their personal names or by their names of office, by one or more of the following, namely, (i) a federal or provincial statute or any regulation made thereunder, (ii) the Governor in Council or the lieutenant governor in council of a province, and (iii) a minister of the Crown in right of Canada or a province; (e) a qualified corporation; (f) a qualified mutual insurance company; (g) a qualified pension fund society; (h) a qualified cooperative; or (i) a qualified successor (i) for the purpose of holding a broadcasting distribution undertaking licence, or (ii) for the purpose of beneficially owning, directly or indirectly, 50 per cent or less of all the issued and outstanding voting shares, and 50 per cent or less of the votes, of a qualified corporation that holds a broadcasting licence for a distribution undertaking only. ( Canadien )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
control means control in any manner that results in control in fact, whether directly through the ownership of securities or indirectly through a trust, an agreement or arrangement, the ownership of a corporation or otherwise. ( contrôle )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
director means a person who is a member of the board of directors of a corporation or, where the corporation has no directors, a person performing functions that are similar to the functions performed by directors. ( administrateur )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
independent member means a person who is not an officer or employee of, or a contractor who provides goods or services to, a qualified successor or any of its affiliate corporations, who is not a director of any affiliate corporations of the qualified successor, and in respect of whom there are no considerations that could reasonably be anticipated to interfere with the person’s ability to act in the best interests of the qualified successor. ( membre indépendant )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
non-Canadian means a person or entity that is not a Canadian. ( non-Canadien )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
qualified cooperative means a cooperative, not less than 80 per cent of the members of which are Canadians, that is established under an Act of Parliament or under any provincial legislation that relates to the establishment of cooperatives. ( coopérative qualifiée )
Direction to the CRTC (Ineligibility of Non-Canadians) — (a)
qualified corporation means a corporation incorporated or continued under the laws of Canada or a province, where (a) the chief executive officer or, where the corporation has no chief executive officer, the person performing functions that are similar to the functions performed by a chief executive officer, and not less than 80 per cent of the directors are Canadians; (b) in the case of a corporation having share capital, Canadians beneficially own and control, directly or indirectly, in the aggregate and otherwise than by way of security only, not less than 80 per cent of all the issued and outstanding voting shares of the corporation and not less than 80 per cent of the votes; and (c) in the case of a corporation that is a subsidiary corporation, (i) the parent corporation is incorporated or continued under the laws of Canada or a province, (ii) Canadians beneficially own and control, directly or indirectly, in the aggregate and otherwise than by way of security only, not less than 66 2/3 per cent of all of the issued and outstanding voting shares of the parent corporation and not less than 66 2/3 per cent of the votes, and (iii) the parent corporation or its directors do not exercise control or influence over any programming decisions of the subsidiary corporation where (A) Canadians beneficially own and control, directly or indirectly, in the aggregate and otherwise than by way of security only, less than 80 per cent of the issued and outstanding voting shares of the parent corporation and less than 80 per cent of the votes, (B) the chief executive officer of the parent corporation or, where the parent corporation has no chief executive officer, the person performing functions that are similar to the functions performed by a chief executive officer is a non-Canadian, or (C) less than 80 per cent of the directors of the parent corporation are Canadian. ( personne morale qualifiée )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
qualified mutual insurance company means a mutual insurance company, the head office and principal place of business of which are in Canada and not less than 80 per cent of the board of directors and of each committee of the directors of which are Canadians. ( société mutuelle d’assurance qualifiée )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
qualified pension fund society means a pension fund society, not less than 80 per cent of the board of directors of which and of each committee of the directors of which are Canadians, and that is established under An Act to incorporate the Guarantee and Pension Fund Society of the Dominion Bank , S.C. 1887, c. 55, An Act to incorporate the Pension Fund Society of the Bank of Montreal , S.C. 1885, c. 13, the Pension Fund Societies Act , R.S., 1985, c. P-8, or under any provincial legislation that relates to the establishment of pension fund societies. ( société de caisse de retraite qualifiée )
Direction to the CRTC (Ineligibility of Non-Canadians) — (a)
qualified successor means a corporation referred to in paragraph 17(2)(b) or (c) of the Canadian Telecommunications Common Carrier Ownership and Control Regulations as they read on October 25, 1994, registered as SOR/94-667, incorporated or continued under the laws of Canada or a province and directly controlled by a Canadian carrier referred to in subsection 16(2) of the Telecommunications Act , or by its acquiring corporation, where (a) the control of the Canadian carrier and its acquiring corporation has remained unchanged since the date of the coming into force of this Direction; (b) the chief executive officer of the corporation or, where the corporation has no chief executive officer, the person performing functions that are similar to the functions performed by a chief executive officer, and all its directors are Canadians; (c) all the voting shares of the corporation that are not beneficially owned and controlled by the Canadian carrier or its acquiring corporation are beneficially owned and controlled by Canadians; (d) in the case of a corporation referred to in subparagraph (i)(ii) of the definition Canadian , all the voting shares of the qualified corporation that are not beneficially owned by the corporation are beneficially owned and controlled by Canadians; (e) the corporation operates only in the operating territory of the Canadian carrier; (f) the corporation does not beneficially own, directly or indirectly, voting shares of a corporation that holds a broadcasting distribution undertaking licence and that operates outside of the operating territory of the Canadian carrier; (g) the directors of the corporation and its officers have complete and exclusive control over all programming decisions and (i) at least 33 1/3 per cent of the directors are independent members, and (ii) a quorum at any meeting of the directors or of any committee of the directors must include at least one independent member; and (h) no parent corporation or affiliate corporation of the corporation exercises any control or influence over any programming decisions of the corporation. ( ayant droit qualifié )
Direction to the CRTC (Ineligibility of Non-Canadians) — Direction to the CRTC (Ineligibility of Non-Canadians)
subsidiary corporation means a corporation that is controlled by another corporation. ( filiale )
Direction to the CRTC (Ineligibility of Non-Canadians) — (a)
voting share means a share of any class of shares of a corporation carrying voting rights under all circumstances or by reason of any event that has occurred and is continuing or by reason of a condition that has been fulfilled, and includes (a) a security that is convertible into such a share at the time a calculation of the percentage of shares owned and controlled by Canadians is made; and (b) an option or a right to acquire such a share, or the security referred to in paragraph (a), that is exercisable at the time the calculation referred to in that paragraph is made. ( action avec droit de vote )
Direction to the CRTC (Ineligibility of Non-Canadians) — 2
2 The Canadian Radio-television and Telecommunications Commission is hereby directed that no broadcasting licence may be issued, and no amendments or renewals thereof may be granted, to an applicant that is a non-Canadian.
Direction to the CRTC (Ineligibility of Non-Canadians) — 3
3 Where the Canadian Radio-television and Telecommunications Commission determines that an applicant is controlled by a non-Canadian, whether on the basis of personal, financial, contractual or business relations or any other considerations relevant to determining control, other than the beneficial ownership and control of the voting shares of a qualified successor by a Canadian carrier or its acquiring corporation, the applicant is deemed to be a non-Canadian.
Direction to the CRTC (Ineligibility of Non-Canadians) — 4
4 The Direction to the CRTC (Ineligibility of Non-Canadians) 1 is repealed. 1 SOR/96-192
Direction to the CRTC (Ineligibility of Non-Canadians) — 5
5 This Direction comes into force on April 8, 1997.
Export Permits Regulations — a
His Excellency the Governor General in Council, on the recommendation of the Minister of Foreign Affairs, pursuant to paragraphs 12(a) a and (b) a of the Export and Import Permits Act , hereby makes the annexed Export Permits Regulations . a S.C. 1994, c. 47, s. 112(1)
Export Permits Regulations — 1
1 The definitions in this section apply in these Regulations. Act means the Export and Import Permits Act . ( Loi ) applicant means a resident of Canada who applies for a permit or an amendment to a permit. ( requérant ) controlled goods [Repealed, SOR/2023-118, s. 1] customs office has the same meaning as in subsection 2(1) of the Customs Act . ( bureau de douane ) DPA controlled goods has the same meaning as controlled goods , as defined in section 35 of the Defence Production Act . ( marchandises contrôlées de la LPD ) goods means (a) goods as described in the Guide that are intended for export to a destination specified in respect of those goods in section 2 of the List; or (b) goods that are intended for export to a country included in the Area Control List . ( marchandises ) Guide has the same meaning as in section 1 of the List. ( Guide ) List means the Export Control List . ( Liste ) officer has the same meaning as in subsection 2(1) of the Customs Act . ( agent ) Minister [Repealed, SOR/2023-118, s. 1] permit means an export permit issued pursuant to subsection 7(1) of the Act. ( licence ) United States export authorization means a copy of any of the following approvals issued by the United States under the International Traffic in Arms Regulations , Title 22, Parts 120-130 of the Code of Federal Regulations (United States): (a) an export licence; (b) a Warehousing and Distribution Agreement; (c) a Technical Assistance Agreement; (d) a Manufacturing Licence Agreement; (e) a re-export authorization letter; or (f) a U.S. export licence exemption. ( autorisation d’exportation des États-Unis ) SOR/2001-34, s. 1; SOR/2003-216, s. 1 SOR/2023-118, s. 1
Export Permits Regulations — Export Permits Regulations
Act means the Export and Import Permits Act . ( Loi )
Export Permits Regulations — Export Permits Regulations
applicant means a resident of Canada who applies for a permit or an amendment to a permit. ( requérant )
Export Permits Regulations — Export Permits Regulations
controlled goods [Repealed, SOR/2023-118, s. 1]
Export Permits Regulations — Export Permits Regulations
customs office has the same meaning as in subsection 2(1) of the Customs Act . ( bureau de douane )
Export Permits Regulations — Export Permits Regulations
DPA controlled goods has the same meaning as controlled goods , as defined in section 35 of the Defence Production Act . ( marchandises contrôlées de la LPD )
Export Permits Regulations — (a)
goods means (a) goods as described in the Guide that are intended for export to a destination specified in respect of those goods in section 2 of the List; or (b) goods that are intended for export to a country included in the Area Control List . ( marchandises )
Export Permits Regulations — Export Permits Regulations
Guide has the same meaning as in section 1 of the List. ( Guide )
Export Permits Regulations — Export Permits Regulations
List means the Export Control List . ( Liste )
Export Permits Regulations — Export Permits Regulations
officer has the same meaning as in subsection 2(1) of the Customs Act . ( agent )
Export Permits Regulations — Export Permits Regulations
permit means an export permit issued pursuant to subsection 7(1) of the Act. ( licence )
Export Permits Regulations — (a)
United States export authorization means a copy of any of the following approvals issued by the United States under the International Traffic in Arms Regulations , Title 22, Parts 120-130 of the Code of Federal Regulations (United States): (a) an export licence; (b) a Warehousing and Distribution Agreement; (c) a Technical Assistance Agreement; (d) a Manufacturing Licence Agreement; (e) a re-export authorization letter; or (f) a U.S. export licence exemption. ( autorisation d’exportation des États-Unis )
Export Permits Regulations — 2
2 (1) These Regulations do not apply to the exportation of (a) softwood lumber products that are described in item 5104 of Group 5 of the schedule to the List; or (b) any goods that are referred to in items 5200 to 5210 of Group 5 of the schedule to the List. (2) Paragraph (1)(a) ceases to have effect on the day item 5104 of Group 5 of the schedule to the List is repealed. SOR/2017-182, s. 1 SOR/2020-71, s. 3 SOR/2023-118, s. 2
Export Permits Regulations — 3
nister (a) a declaration that, to the best of their knowledge, the goods or technology will enter into the economy of the country under paragraph (2)(e) that is identified in the application form, and will not be transhipped or diverted from that country; (b) in the case of goods or technology referred to in Group 2, Group 6 or item 5504 of Group 5 of the schedule to the List: (i) if they are DPA controlled goods (A) proof of registration or exemption from registration under the Defence Production Act and the Controlled Goods Regulations ; or (B) proof that the applicant or the exporter is a person that Part 2 of the Defence Production Act does not apply to, under section 36 of that Act; and (ii) if they are not DPA controlled goods, a declaration attesting that the applicant has reviewed the Defence Production Act and determined that they are not exporting or transferring DPA controlled goods; and (c) a United States export authorization in respect of the following goods (i) any DPA controlled goods that are of United States origin, (ii) any goods incorporating DPA controlled goods of United States origin, or (iii) any goods manufactured in Canada using any DPA controlled goods of United States origin. SOR/2001-34, s. 2; SOR/2003-216, s. 2 SOR/2023-118, s. 2
Export Permits Regulations — 4
4 (1) This section applies to the exportation of goods that are referred to in items 5101 to 5103 of Group 5 of the schedule to the List. (2) An applicant for a permit must submit to the Minister a duly completed and signed application form, provided by the Minister, containing the following information: (a) the date on which the application form is completed; (b) the applicant’s name, address, telephone number, email address and any facsimile number and any identifier number assigned by the Minister, and if the applicant is a corporation, the name and telephone number of a contact person who is familiar with the application; (c) if the applicant is applying for a permit on behalf of, or for the use of another person or corporation who will export the goods, the name, address, telephone number, email address and any facsimile number of the other person or corporation and any identifier number assigned by the Minister, and the name and telephone number of a contact person who is familiar with the application; (d) for logs harvested in British Columbia, the customs office at which the logs will be exported; (e) the name, address, telephone number, email address and any facsimile number of each consignee, and the name and telephone number of a contact person associated with the consignee who is familiar with the application; (f) the country in which the goods are to be consumed or the country of final destination; (g) for logs harvested outside of Canada, the country of origin of the logs; (h) for logs harvested in Canada, the province in which the logs have been harvested; (i) a description of the goods, including species, total quantity, total volume or net weight and total value of the goods; (j) for logs harvested in British Columbia, the sort, grade and scale of the logs and any other identifier marks, including timber mark, boom number and load slip number; (k) for logs harvested in British Columbia, the name of the transportation company and means of transport; (l) for logs harvested in British Columbia, their anticipated date of export; (m) an indication of the means by which the permit should be sent to the applicant or the exporter; (n) for logs harvested in British Columbia, any documentation of authorization, recommendation or consent from the applicable authority; and (o) for logs harvested on provincial lands in British Columbia, (i) if the applicant is not the permit holder listed on the provincial permit, written confirmation from the provincial permit holder that the applicant is authorized to submit the application on their behalf, (ii) if the consignee identified under paragraph (e) differs from the consignee listed on the provincial permit, written confirmation from the provincial permit holder that the consignee listed on the application is accurate, and (iii) a detailed summary of the scale of the logs. SOR/2023-118, s. 2
Export Permits Regulations — 5
5 At the time of exportation of the goods, including goods containing controlled technology, the exporter must provide the permit to an officer at the customs office, within the reporting time frames specified in the Reporting of Exported Goods Regulations . SOR/2003-216, s. 3(E) SOR/2023-118, s. 2