GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Colombia Tax Convention Act, 2010 — C-1.66 1
1 Each of the Contracting States shall notify the other through diplomatic channels of the completion of the procedures required by law for the bringing into force of the Convention. The Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect: (a) in Canada (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force; and (b) in Colombia (i) in respect of taxes on income that is obtained and amounts paid, deposited, or accounted for as expenses, as of the first day of January of the calendar year immediately following that in which the Convention enters into force, (ii) in all other cases, as of the date on which the Convention enters into force.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (a)
(a) in Canada (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force; and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force, and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force; and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (b)
(b) in Colombia (i) in respect of taxes on income that is obtained and amounts paid, deposited, or accounted for as expenses, as of the first day of January of the calendar year immediately following that in which the Convention enters into force, (ii) in all other cases, as of the date on which the Convention enters into force.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) in respect of taxes on income that is obtained and amounts paid, deposited, or accounted for as expenses, as of the first day of January of the calendar year immediately following that in which the Convention enters into force,
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (ii)
(ii) in all other cases, as of the date on which the Convention enters into force.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the entry into force, give to the other Contracting State a notice of termination in writing through the diplomatic channel. In such event, the Convention shall cease to have effect: (a) in Canada (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year; and (b) in Colombia (i) in respect of taxes on income that is obtained and amounts paid, deposited, or accounted for as expenses, as of the first day of January of the calendar year immediately following that in which the notice is given; (ii) in all other cases, as of the date the notice is given.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (a)
(a) in Canada (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year; and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year; and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (b)
(b) in Colombia (i) in respect of taxes on income that is obtained and amounts paid, deposited, or accounted for as expenses, as of the first day of January of the calendar year immediately following that in which the notice is given; (ii) in all other cases, as of the date the notice is given.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) in respect of taxes on income that is obtained and amounts paid, deposited, or accounted for as expenses, as of the first day of January of the calendar year immediately following that in which the notice is given;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (ii)
(ii) in all other cases, as of the date the notice is given.
Canada–Colombia Tax Convention Act, 2010 — C-1.66
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada–Colombia Tax Convention Act, 2010 — C-1.66
DONE in duplicate at Lima, this 21st day of November 2008, in the English, French and Spanish languages, each version being equally authentic.
Canada–Colombia Tax Convention Act, 2010 — C-1.66
At the time of signing of this Convention between Canada and the Republic of Colombia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital , the undersigned have agreed upon the following provisions which shall be an integral part of the Convention.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 1
income from a trust retains the legal characterization of the underlying income earned by that trust. (j) For greater certainty, the seven year time limit referred to in paragraph 3 of Article 24 and paragraph 3 of Article 9 shall only apply if the domestic law of the Contracting State first-mentioned in such paragraphs provides for a longer time period.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (a)
(a) With reference to paragraph 3 of Article 5, for the purpose of calculating the time limit referred to therein, the period during which the activities carried out by an enterprise associated with another enterprise within the meaning of Article 9 shall be added to the period during which the activities are carried out by the enterprise with which it is associated, provided that the activities of the two enterprises are identical or substantially similar and are carried on in connection with the same site or project.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (b)
(b) With reference to paragraph 3 of Article 5, planning, preparatory work and supervisory activities shall be considered to be associated to a building site or construction or installation project only where such work or activities are performed at the location of the building site or construction or installation project.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (c)
(c) For purposes of Article 7, profits are attributed to a permanent establishment under paragraph 2 of Article 7 as if the permanent establishment were a separate enterprise dealing independently from the enterprise of which it is a part. Paragraph 3 of Article 7 sets out the principle that expenses incurred by the enterprise for the purpose of the permanent establishment, wherever incurred, shall be allowed as a deduction in attributing profits to the permanent establishment. In applying that paragraph, deductibility of expenses shall be determined in accordance with the internal legislation of the Contracting State in which the permanent establishment is located, provided that the requirements, conditions, and limitations to which they are subjected, are complied with.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (d)
(d) In the case of Colombia, for the purposes of this Convention, the term ships includes vessels.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (e)
(e) In the case of Colombia, notwithstanding the provisions of paragraph 2 of Article 10, when a company resident in Colombia has not paid income tax on the profit distributed to shareholders ( socios o accionistas ), because of exemptions or because the profit exceeds the maximum non-taxed limit contained in Article 49 and in paragraph 1 of Article 245 of the Tax Statute, the dividend distributed may be taxed in Colombia at a rate of 15 per cent, if the beneficial owner of the dividend is a shareholder ( socio o accionista ) resident in Canada.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (f)
(f) For greater certainty, the term right in paragraph 4 of Article 12 includes contractual rights to receive payments in respect of the furnishing of technical assistance, technical services or consulting services.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (g)
(g) If, after the signing of the Convention, Colombia concludes with a third state a Convention which provides for provisions in respect of technical assistance, technical services or consulting services that are more favourable than those provided for in Article 12 of the Convention, such provisions shall apply automatically to the Convention, under the same conditions as if such provisions had been set out in the Convention. Such provisions shall apply to this Convention from the date of entry into force of the convention with the third state. The competent authority of Colombia shall inform the competent authority of Canada without delay that the conditions of application of this subparagraph have been fulfilled.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (h)
(h) Paragraphs 6 and 7 of Article 13 are included in the Convention in view of Canada’s domestic rules regarding taxpayer migration. At the time of the signature of the Convention, Colombia has no similar domestic rules and, therefore, it is anticipated that these paragraphs will initially only apply in the case of an individual who ceases to be a resident of Canada.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) With reference to paragraph 2 of Article 20, it is agreed to have that paragraph apply only in the case of Canada on the understanding that under the domestic law of Colombia, income from a trust retains the legal characterization of the underlying income earned by that trust.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (j)
(j) For greater certainty, the seven year time limit referred to in paragraph 3 of Article 24 and paragraph 3 of Article 9 shall only apply if the domestic law of the Contracting State first-mentioned in such paragraphs provides for a longer time period.
Canada–Colombia Tax Convention Act, 2010 — C-1.66
IN WITNESS whereof the undersigned, duly authorised thereto, by their respective Governments, have signed this Protocol.
Canada Consumer Product Safety Act — C-1.68 Preamble
Preamble Whereas the Parliament of Canada recognizes the objective of protecting the public by addressing dangers to human health or safety that are posed by consumer products;
Canada Consumer Product Safety Act — C-1.68
Whereas the Parliament of Canada recognizes that the growing number of consumer products that flow across the borders of an increasingly global marketplace make the realization of that objective a challenge;
Canada Consumer Product Safety Act — C-1.68
Whereas the Parliament of Canada recognizes that along with the Government of Canada, individuals and suppliers of consumer products have an important role to play in addressing dangers to human health or safety that are posed by consumer products;
Canada Consumer Product Safety Act — C-1.68
Whereas the Parliament of Canada wishes to foster cooperation within the Government of Canada, between the governments in this country and with foreign governments and international organizations, in particular by sharing information, in order to effectively address those dangers;
Canada Consumer Product Safety Act — C-1.68
Whereas the Parliament of Canada recognizes that, given the impact activities with respect to consumer products may have on the environment, there is a need to create a regulatory system regarding consumer products that is complementary to the regulatory system regarding the environment;
Canada Consumer Product Safety Act — C-1.68
Whereas the Parliament of Canada recognizes that a lack of full scientific certainty is not to be used as a reason for postponing measures that prevent adverse effects on human health if those effects could be serious or irreversible;
Canada Consumer Product Safety Act — C-1.68
And whereas the Parliament of Canada recognizes that the application of effective measures to encourage compliance with the federal regulatory system for consumer products is key to addressing the dangers to human health or safety posed by those products;
Canada Consumer Product Safety Act — C-1.68
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada Consumer Product Safety Act — C-1.68 1
Short title 1 This Act may be cited as the Canada Consumer Product Safety Act .
Canada Consumer Product Safety Act — C-1.68
advertisement includes a representation by any means for the purpose of promoting directly or indirectly the sale of a consumer product. ( publicité )
Canada Consumer Product Safety Act — C-1.68
analyst means an individual designated as an analyst under section 29 or under section 28 of the Food and Drugs Act . ( analyste )
Canada Consumer Product Safety Act — C-1.68 (a)
article to which this Act or the regulations apply means (a) a consumer product; (b) anything used in the manufacturing, importation, packaging, storing, advertising, selling, labelling, testing or transportation of a consumer product; or (c) a document that is related to any of those activities or a consumer product. ( article visé par la présente loi ou les règlements )
Canada Consumer Product Safety Act — C-1.68 (a)
confidential business information — in respect of a person to whose business or affairs the information relates — means business information (a) that is not publicly available; (b) in respect of which the person has taken measures that are reasonable in the circumstances to ensure that it remains not publicly available; and (c) that has actual or potential economic value to the person or their competitors because it is not publicly available and its disclosure would result in a material financial loss to the person or a material financial gain to their competitors. ( renseignements commerciaux confidentiels )
Canada Consumer Product Safety Act — C-1.68
consumer product means a product, including its components, parts or accessories, that may reasonably be expected to be obtained by an individual to be used for non-commercial purposes, including for domestic, recreational and sports purposes, and includes its packaging.  ( produit de consommation )
Canada Consumer Product Safety Act — C-1.68
danger to human health or safety means any unreasonable hazard — existing or potential — that is posed by a consumer product during or as a result of its normal or foreseeable use and that may reasonably be expected to cause the death of an individual exposed to it or have an adverse effect on that individual’s health — including an injury — whether or not the death or adverse effect occurs immediately after the exposure to the hazard, and includes any exposure to a consumer product that may reasonably be expected to have a chronic adverse effect on human health. ( danger pour la santé ou la sécurité humaines )
Canada Consumer Product Safety Act — C-1.68
document means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked. ( document )
Canada Consumer Product Safety Act — C-1.68 (a)
government means any of the following or their institutions: (a) the federal government; (b) a corporation named in Schedule III to the Financial Administration Act ; (c) a provincial government or a public body established under an Act of the legislature of a province; (d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act ; (e) a government of a foreign state or of a subdivision of a foreign state; or (f) an international organization of states. ( administration )
Canada Consumer Product Safety Act — C-1.68
import means to import into Canada. ( importer )
Canada Consumer Product Safety Act — C-1.68
inspector means an individual designated as an inspector under subsection 19 (2). ( inspecteur )
Canada Consumer Product Safety Act — C-1.68
manufacture includes produce, formulate, repackage and prepare, as well as recondition for sale.  ( fabrication )
Canada Consumer Product Safety Act — C-1.68
Minister means the Minister of Health. ( ministre )
Canada Consumer Product Safety Act — C-1.68
person means an individual or an organization as defined in section 2 of the Criminal Code . ( personne )
Canada Consumer Product Safety Act — C-1.68
personal information has the same meaning as in section 3 of the Privacy Act . ( renseignements personnels )
Canada Consumer Product Safety Act — C-1.68
prescribed means prescribed by regulation. ( Version anglaise seulement )
Canada Consumer Product Safety Act — C-1.68
review officer means an individual designated as a review officer under section 34 . ( réviseur )
Canada Consumer Product Safety Act — C-1.68
sell includes offer for sale, expose for sale or have in possession for sale — or distribute to one or more persons, whether or not the distribution is made for consideration — and includes lease, offer for lease, expose for lease or have in possession for lease. ( vente )
Canada Consumer Product Safety Act — C-1.68
storing does not include the storing of a consumer product by an individual for their personal use. ( entreposage )
Canada Consumer Product Safety Act — C-1.68 3
Purpose 3 The purpose of this Act is to protect the public by addressing or preventing dangers to human health or safety that are posed by consumer products in Canada, including those that circulate within Canada and those that are imported.
Canada Consumer Product Safety Act — C-1.68 4
Consumer products 4 (1) This Act applies to consumer products with the exception of those listed in Schedule 1. Tobacco products (2) This Act does not apply to a tobacco product as defined in section 2 of the Tobacco and Vaping Products Act , except in respect of (a) the ignition propensity of that product; and (b) the devices and parts referred to in that definition. For greater certainty — devices and parts made of tobacco (2.1) For greater certainty, the devices and parts referred to in paragraph (2)(b) do not include those made in whole or in part of tobacco. Natural health products (3) For greater certainty, this Act does not apply to natural health products as defined in subsection 1(1) of the Natural Health Products Regulations made under the Food and Drugs Act . (4) [Repealed, 2018, c. 9, s. 75] 2010, c. 21, s. 4; 2018, c. 9, s. 75
Canada Consumer Product Safety Act — C-1.68 5
Consumer products in Schedule 2 5 No person shall manufacture, import, advertise or sell a consumer product listed in Schedule 2.
Canada Consumer Product Safety Act — C-1.68 6
Products that do not meet regulatory requirements 6 No person shall manufacture, import, advertise or sell a consumer product that does not meet the requirements set out in the regulations.
Canada Consumer Product Safety Act — C-1.68 7
Manufacturer and importer 7 No manufacturer or importer shall manufacture, import, advertise or sell a consumer product that (a) is a danger to human health or safety; (b) is the subject of a recall order made under section 31 or such an order that is reviewed under section 35 or is the subject of a voluntary recall in Canada because the product is a danger to human health or safety; or (c) is the subject of a measure that the manufacturer or importer has not carried out but is required to carry out under an order made under section 32 or such an order that is reviewed under section 35 .
Canada Consumer Product Safety Act — C-1.68 8
Advertising and selling 8 No person shall advertise or sell a consumer product that they know (a) is a danger to human health or safety; (b) is the subject of a recall order made under section 31 or such an order that is reviewed under section 35 or is the subject of a voluntary recall in Canada because the product is a danger to human health or safety; or (c) is the subject of a measure that has not been carried out but is required to be carried out under an order made under section 32 or such an order that is reviewed under section 35 .
Canada Consumer Product Safety Act — C-1.68 9
Misleading claims — package or label 9 No person shall package or label a consumer product (a) in a manner — including one that is false, misleading or deceptive — that may reasonably be expected to create an erroneous impression regarding the fact that it is not a danger to human health or safety; or (b) in a manner that is false, misleading or deceptive regarding its certification related to its safety or its compliance with a safety standard or the regulations.
Canada Consumer Product Safety Act — C-1.68 10
Misleading claims — advertise or sell 10 No person shall advertise or sell a consumer product that they know is advertised, packaged or labelled in a manner referred to in section 9.
Canada Consumer Product Safety Act — C-1.68 11
False or misleading information 11 No person shall knowingly provide the Minister with false or misleading information in relation to a matter under this Act or the regulations.
Canada Consumer Product Safety Act — C-1.68 12
Tests, studies and information 12 The Minister may, by written notice, order any person who manufactures or imports a consumer product for commercial purposes to (a) conduct tests or studies on the product in order to obtain the information that the Minister considers necessary to verify compliance or prevent non-compliance with this Act or the regulations; (b) compile any information that the Minister considers necessary to verify compliance or prevent non-compliance with this Act or the regulations; and (c) provide him or her with the documents that contain that information and the results of the tests or studies in the time and manner that the Minister specifies.
Canada Consumer Product Safety Act — C-1.68 13
Requirement 13 (1) Any person who manufactures, imports, advertises, sells or tests a consumer product for commercial purposes shall prepare and maintain (a) documents that indicate (i) in the case of a retailer, the name and address of the person from whom they obtained the product and the location where and the period during which they sold the product, and (ii) in the case of any other person, the name and address of the person from whom they obtained the product or to whom they sold it, or both, as applicable; and (b) the prescribed documents. Period for keeping documents (2) The person shall keep the documents until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Keeping and providing documents in Canada (3) The person shall keep the documents at their place of business in Canada or at any prescribed place and shall, on written request, provide the Minister with them. Exemption — outside Canada (4) The Minister may, subject to any terms and conditions that he or she may specify, exempt a person from the requirement to keep documents in Canada if the Minister considers it unnecessary or impractical for the person to keep them in Canada. Importation (5) A person who imports a consumer product for commercial purposes shall, no later than at the time of the product’s importation, provide the Minister with those documents referred to in paragraph (1)(b) that are specified in the regulations.