GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–United States–Mexico Agreement Implementation Act — C-10.65 18
Payment of expenditures 18 The Government of Canada is to pay its appropriate share of the aggregate of (a) any expenditures incurred by or on behalf of the Commission, (b) the general expenses incurred by the committees, working groups and other subsidiary bodies established under the Agreement and the remuneration and expenses payable to representatives on the Commission and those committees and to members of those working groups and other subsidiary bodies, (c) the general expenses incurred by the committee referred to in paragraph 1 of Annex 10-B.3 of the Agreement and the remuneration and expenses payable to the members of that committee, and (d) the expenses incurred by panels established under the Agreement and the remuneration and expenses payable to the panellists on those panels, and to any experts retained by those panels.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 19
Article 31.19 of Agreement 19 (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 31.19 of the Agreement, by order, do any of the following: (a) suspend rights or privileges granted by Canada to another party to the Agreement or to goods, service suppliers, investors or investments of investors of that party under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to a party to the Agreement other than Canada or to goods, service suppliers, investors or investments of investors of that party; (c) extend the application of any federal law to a party to the Agreement other than Canada or to goods, service suppliers, investors or investments of investors of that party; or (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order. Non-application — paragraph (1)(a) (3) Paragraph (1)(a) does not apply in respect of rights and privileges that are referred to in Section D of Chapter 10 of the Agreement or granted under the Special Import Measures Act . Non-application — paragraph (1)(b) (4) Paragraph (1)(b) does not apply in respect of any provision of the Special Import Measures Act or of the regulations made under that Act that implements a right or privilege referred to in Section D of Chapter 10 of the Agreement.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 20
Article 31-B.10 of Annex 31-B of Agreement 20 (1) On the recommendation of the Minister, the Governor in Council may, for the purpose of imposing remedies in accordance with Article 31-B.10 of Annex 31-B of the Agreement, by order, do any of the following: (a) suspend rights or privileges granted by Canada to another party to the Agreement or to service suppliers or goods of that party under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to a party to the Agreement other than Canada or to service suppliers or goods of that party; (c) extend the application of any federal law to a party to the Agreement other than Canada or to service suppliers or goods of that party; or (d) take any other measure that the Governor in Council considers necessary. Consultation (2) Before making a recommendation to the Governor in Council, the Minister must consult the Minister of Finance if the proposed remedies include (a) suspending or withdrawing rights or privileges granted by Canada under the Customs Tariff ; (b) a measure described in paragraph 53(2)(b) or (d) of that Act; or (c) a measure described in paragraph 53(2)(c) of that Act that is related to a measure referred to in paragraph (a) or (b) of this subsection. Period of order (3) Unless repealed, an order made under subsection (1) has effect for the period specified in the order. Retroactive effect (4) An order made under subsection (1) may, if it so provides, have retroactive effect. Non-application — paragraph (1)(a) (5) Paragraph (1)(a) does not apply in respect of rights and privileges that are referred to in Section D of Chapter 10 of the Agreement or granted under the Special Import Measures Act . Non-application — paragraph (1)(b) (6) Paragraph (1)(b) does not apply in respect of any provision of the Special Import Measures Act or of the regulations made under that Act that implements a right or privilege referred to in Section D of Chapter 10 of the Agreement.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 34
No revival of copyright 34 Sections 6.1, 6.2 and 11.1, paragraphs 23(1)(a) and (b) and subsection 23(1.1) of the Copyright Act , as enacted by sections 24 , 26 and 29 , respectively, do not have the effect of reviving the copyright or a right to remuneration in any work, performer’s performance fixed in a sound recording or sound recording in which the copyright or the right to remuneration had expired on the coming into force of those provisions of that Act.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 105
Definition of commencement day 105 In sections 106 and 107 , commencement day means the day fixed under subsection 213 (1).
Canada–United States–Mexico Agreement Implementation Act — C-10.65 106
Pending proceedings 106 Proceedings that are pending under the Special Import Measures Act immediately before the commencement day and that are in relation to goods of a NAFTA country , as that expression is defined in subsection 2(1) of that Act as it read immediately before that day, are continued under that Act as it reads on that day and the proceedings are deemed to be in relation to goods of a CUSMA country , as that expression is defined in subsection 2(1) of that Act as it reads on that day.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 107
New proceedings 107 If proceedings under the Special Import Measures Act are commenced on or after the commencement day in respect of goods that were imported before the commencement day and that were, on the day on which they were imported, goods of a NAFTA country , as that expression is defined in subsection 2(1) of that Act as it read immediately before the commencement day, the proceedings are deemed to be in relation to goods of a CUSMA country , as that expression is defined in subsection 2(1) of that Act as it reads on the commencement day.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 149
Definition of commencement day 149 In sections 150 and 151 , commencement day means the day fixed under subsection 213 (1).
Canada–United States–Mexico Agreement Implementation Act — C-10.65 150
Pending proceedings 150 (1) Subject to subsection (2), proceedings that are pending under the Canadian International Trade Tribunal Act immediately before the commencement day and that are in relation to goods of a NAFTA country , as that expression is defined in subsection 2(2) of that Act as it read immediately before that day, are continued under that Act as it reads on that day and are deemed to be in relation to goods of a CUSMA country , as that expression is defined in subsection 2(2) of that Act as it reads on that day. Exception (2) Subsection (1) does not apply in respect of inquiries under section 19.01 or any of subparagraphs 26(1)(a)(i.1), (i.2) or (i.3) of that Act.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 151
New proceedings 151 If proceedings under the Canadian International Trade Tribunal Act are commenced on or after the commencement day in respect of goods that were imported before the commencement day and that were, on the day on which they were imported, goods of a NAFTA country , as that expression is defined in subsection 2(2) of that Act as it read immediately before the commencement day, the proceedings are deemed to be in relation to goods of a CUSMA country , as that expression is defined in subsection 2(2) of that Act as it reads on the commencement day.
Canada–United States–Mexico Agreement Implementation Act — C-10.65 Order in council
Order in council * 213 (1) Subject to subsections (2) to (4), this Act comes into force on a day to be fixed by order of the Governor in Council. First anniversary (2) Sections 21 and 153 to 182 come into force on the earlier of (a) a day to be fixed by order of the Governor in Council, and (b) the day before the first anniversary of the day fixed under subsection (1). Sixth anniversary (3) Subsection 114 (1), section 115 , subsection 118 (1) and sections 119 , 121 to 126 , 128 , 130 , 132 and 135 come into force on the sixth anniversary of the day fixed under subsection (1). Order in council (4) Subsection 137 (1) comes into force on a day to be fixed by order of the Governor in Council. * [Note: Act, other than section 21, subsection 114(1), section 115, subsection 118(1), sections 119, 121 to 126, 128, 130, 132 and 135, subsection 137(1) and sections 153 to 182 in force July 1, 2020, see SI/2020-33, as amended by SI/2020-46; subsection 114(1), section 115, subsection 118(1) and sections 119, 121 to 126, 128, 130, 132 and 135 in force July 1, 2026; sections 21 and 153 to 182 in force June 30, 2021.]
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of section 2 of the Canada–Peru Free Trade Agreement Implementation Act
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of section 2 of the Canada–Colombia Free Trade Agreement Implementation Act
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of section 2 of the Canada–Panama Economic Growth and Prosperity Act
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of section 2 of the Canada–Honduras Economic Growth and Prosperity Act
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of section 2 of the Canada–Korea Economic Growth and Prosperity Act
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act
Canada–United States–Mexico Agreement Implementation Act — C-10.65
Agreement within the meaning of section 2 of the Canada–United States–Mexico Agreement Implementation Act
Canada–United States Tax Convention Act, 1984 — C-10.7
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada–United States Tax Convention Act, 1984 — C-10.7 1
Short title 1 This Act may be cited as the Canada-United States Tax Convention Act, 1984 .
Canada–United States Tax Convention Act, 1984 — C-10.7 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the United States set out in Schedule I, as amended by the Protocols set out in Schedules II, III, IV, V and VI. 1984, c. 20, s. 2; 1995, c. 34, s. 1; 1997, c. 38, s. 34; 2007, c. 32, s. 1
Canada–United States Tax Convention Act, 1984 — C-10.7 3
Convention approved 3 (1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. Inconsistent laws (2) In the event of any inconsistency between the provisions of this Act, or the Convention, and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws (2.1) In the event of any inconsistency between the provisions of the Income Tax Conventions Interpretation Act and the provisions of the Convention, the provisions of that Act prevail to the extent of the inconsistency. Regulations (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof. 1984, c. 20, s. 3; 1995, c. 34, s. 2
Canada–United States Tax Convention Act, 1984 — C-10.7 Notification
Notification * 4 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force on August 16, 1984, see SI/84-233.] 1984, c. 20, s. 4; 2007, c. 32, s. 2
Canada–United States Tax Convention Act, 1984 — C-10.7
Canada and the United States of America,
Canada–United States Tax Convention Act, 1984 — C-10.7
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
Canada–United States Tax Convention Act, 1984 — C-10.7
This Convention is generally applicable to persons who are residents of one or both of the Contracting States.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 The existing taxes to which the Convention shall apply are: (a) In the case of Canada, the taxes imposed by the Government of Canada under Parts I, XIII and XIV of the Income Tax Act ; and (b) In the case of the United States, the Federal income taxes imposed by the Internal Revenue Code.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) In the case of Canada, the taxes imposed by the Government of Canada under Parts I, XIII and XIV of the Income Tax Act ; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) In the case of the United States, the Federal income taxes imposed by the Internal Revenue Code.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 The Convention shall apply also to: (a) Any identical or substantially similar taxes on income; and (b) Taxes on capital which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Any identical or substantially similar taxes on income; and
Canada–United States Tax Convention Act, 1984 — C-10.7
which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 Notwithstanding the provisions of paragraphs 2(b) and 3, the Convention shall apply to: (a) The United States accumulated earnings tax and personal holding company tax, to the extent, and only to the extent, necessary to implement the provisions of paragraphs 5 and 8 of Article X (Dividends); (b) The United States excise taxes imposed with respect to private foundations, to the extent, and only to the extent, necessary to implement the provisions of paragraph 4 of Article XXI (Exempt Organizations); and (c) The United States social security taxes, to the extent, and only to the extent, necessary to implement the provisions of paragraph 4 of Article XXIX (Miscellaneous Rules).
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The United States accumulated earnings tax and personal holding company tax, to the extent, and only to the extent, necessary to implement the provisions of paragraphs 5 and 8 of Article X (Dividends);
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The United States excise taxes imposed with respect to private foundations, to the extent, and only to the extent, necessary to implement the provisions of paragraph 4 of Article XXI (Exempt Organizations); and
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) The United States social security taxes, to the extent, and only to the extent, necessary to implement the provisions of paragraph 4 of Article XXIX (Miscellaneous Rules).
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) When used in a geographical sense, the term Canada means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (b) The term United States means: (i) The United States of America, but does not include Puerto Rico, the Virgin Islands, Guam or any other United States possession or territory; and (ii) When used in a geographical sense, such term also includes any area beyond the territorial seas of the United States which, in accordance with international law and the laws of the United States, is an area within which the United States may exercise rights with respect to the seabed and subsoil and their natural resources; (c) The term Canadian tax means the Canadian taxes referred to in paragraphs 2(a) and 3(a) of Article II (Taxes Covered); (d) The term United States tax means the United States taxes referred to in paragraphs 2(b) and 3(a) of Article II (Taxes Covered); (e) The term person includes an individual, an estate, a trust, a company and any other body of persons; (f) The term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) The term competent authority means: (i) In the case of Canada, the Minister of National Revenue or his authorized representative; and (ii) In the case of the United States, the Secretary of the Treasury or his delegate; (h) The term international traffic means any voyage of a ship or aircraft to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within a Contracting State; (i) The term State means any national State, whether or not a Contracting State; and (j) The term the 1942 Convention means the Convention and Protocol between Canada and the United States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion in the case of Income Taxes signed at Washington on March 4, 1942, as amended by the Convention signed at Ottawa on June 12, 1950, by the Convention signed at Ottawa on August 8, 1956 and by the Supplementary Convention signed at Washington on October 25, 1966.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) When used in a geographical sense, the term Canada means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The term United States means: (i) The United States of America, but does not include Puerto Rico, the Virgin Islands, Guam or any other United States possession or territory; and (ii) When used in a geographical sense, such term also includes any area beyond the territorial seas of the United States which, in accordance with international law and the laws of the United States, is an area within which the United States may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada–United States Tax Convention Act, 1984 — C-10.7 (i)
(i) The United States of America, but does not include Puerto Rico, the Virgin Islands, Guam or any other United States possession or territory; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (ii)
(ii) When used in a geographical sense, such term also includes any area beyond the territorial seas of the United States which, in accordance with international law and the laws of the United States, is an area within which the United States may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) The term Canadian tax means the Canadian taxes referred to in paragraphs 2(a) and 3(a) of Article II (Taxes Covered);
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) The term United States tax means the United States taxes referred to in paragraphs 2(b) and 3(a) of Article II (Taxes Covered);
Canada–United States Tax Convention Act, 1984 — C-10.7 (e)
(e) The term person includes an individual, an estate, a trust, a company and any other body of persons;
Canada–United States Tax Convention Act, 1984 — C-10.7 (f)
(f) The term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–United States Tax Convention Act, 1984 — C-10.7 (g)
(g) The term competent authority means: (i) In the case of Canada, the Minister of National Revenue or his authorized representative; and (ii) In the case of the United States, the Secretary of the Treasury or his delegate;
Canada–United States Tax Convention Act, 1984 — C-10.7 (i)
(i) In the case of Canada, the Minister of National Revenue or his authorized representative; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (ii)
(ii) In the case of the United States, the Secretary of the Treasury or his delegate;
Canada–United States Tax Convention Act, 1984 — C-10.7 (h)
(h) The term international traffic means any voyage of a ship or aircraft to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within a Contracting State;
Canada–United States Tax Convention Act, 1984 — C-10.7 (i)
(i) The term State means any national State, whether or not a Contracting State; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (j)
(j) The term the 1942 Convention means the Convention and Protocol between Canada and the United States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion in the case of Income Taxes signed at Washington on March 4, 1942, as amended by the Convention signed at Ottawa on June 12, 1950, by the Convention signed at Ottawa on August 8, 1956 and by the Supplementary Convention signed at Washington on October 25, 1966.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires and subject to the provisions of Article XXVI (Mutual Agreement Procedure), have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, but in the case of an estate or trust, only to the extent that income derived by such estate or trust is liable to tax in that State, either in its hands or in the hands of its beneficiaries.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both States or in neither State, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) If the Contracting State in which he has his centre of vital interests cannot be determined, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) If he has an habitual abode in both States or in neither State, he shall be deemed to be a resident of the Contracting State of which he is a citizen; and (d) If he is a citizen of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.