GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Pari-Mutuel Betting Supervision Regulations — 1
ne ) Phenylephrine ( Phényléphrine ) Phenylpropanolamine ( Phénylpropanolamine ) Pimobendan ( Pimobendane ) Prednisolone ( Prednisolone ) Prednisone ( Prednisone ) Primidone ( Primidone ) Prochlorperazine ( Prochlorpérazine ) Propionylpromazine ( Propionylpromazine ) Propofol ( Propofol ) Pyrilamine ( Pyrilamine ) Quinine ( Quinine ) Ractopamine Ramipril ( Ramipril ) Resocortol Robenacoxib ( Robénacoxib ) Romifidine ( Romifidine ) Salicylamide ( Salicylamide ) Scopolamine ( Scopolamine ) Secobarbital ( Sécobarbital ) Selegiline ( Sélégiline ) Sputolysin ( Sputolysine ) Stanozolol ( Stanozolol ) Strychnine ( Strychnine ) Telmisartan ( Telmisartan ) Tepoxalin ( Tépoxaline ) Testosterone ( Testostérone ) Tetracaine ( Tétracaïne ) Theophylline ( Théophylline ) Thiamylal ( Thiamylal ) Thiopental ( Thiopental ) Tiludronate ( Tiludronate ) Tobacco ( Tabac ) Tolazoline ( Tolazoline ) Tolfenamic acid ( Acide tolfénamique ) Trenbolone ( Trenbolone ) Triamcinolone ( Triamcinolone ) Tricaine ( Tricaïne ) Trichlormethiazide ( Trichlorméthiazide ) Trilostane ( Trilostane ) Trimeprazine ( Triméprazine ) Tripelennamine ( Tripélennamine ) Vedaprofen ( Védaprofène ) Xylazine ( Xylazine ) Yohimbine ( Yohimbine ) Zeranol ( Zéranol ) Zilpaterol ( Zilpatérol )
Pari-Mutuel Betting Supervision Regulations — (a)
(a) that is labelled for veterinary use under the Food and Drug Regulations during a period of 240 days, calculated from the day on which the drug was assigned a drug identification number (D.I.N.) under those Regulations;
Pari-Mutuel Betting Supervision Regulations — (b)
(b) that is not labelled for veterinary use under the Food and Drug Regulations ;
Pari-Mutuel Betting Supervision Regulations — (c)
(c) that interferes with an analysis for any drug included in this schedule; or
Pari-Mutuel Betting Supervision Regulations — (d)
copolamine ) Secobarbital ( Sécobarbital ) Selegiline ( Sélégiline ) Sputolysin ( Sputolysine ) Stanozolol ( Stanozolol ) Strychnine ( Strychnine ) Telmisartan ( Telmisartan ) Tepoxalin ( Tépoxaline ) Testosterone ( Testostérone ) Tetracaine ( Tétracaïne ) Theophylline ( Théophylline ) Thiamylal ( Thiamylal ) Thiopental ( Thiopental ) Tiludronate ( Tiludronate ) Tobacco ( Tabac ) Tolazoline ( Tolazoline ) Tolfenamic acid ( Acide tolfénamique ) Trenbolone ( Trenbolone ) Triamcinolone ( Triamcinolone ) Tricaine ( Tricaïne ) Trichlormethiazide ( Trichlorméthiazide ) Trilostane ( Trilostane ) Trimeprazine ( Triméprazine ) Tripelennamine ( Tripélennamine ) Vedaprofen ( Védaprofène ) Xylazine ( Xylazine ) Yohimbine ( Yohimbine ) Zeranol ( Zéranol ) Zilpaterol ( Zilpatérol )
Pari-Mutuel Betting Supervision Regulations — 81
81 Despite these Regulations, every permit or theatre licence issued or authorization obtained in accordance with the Pari-Mutuel Betting Supervision Regulations shall continue to be valid until its expiry date.
Public Service Body Rebate (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing matters necessary for determining rebates payable to public service bodies under section 259 of the Excise Tax Act . * S.C. 1990, c. 45, s. 12
Public Service Body Rebate (GST/HST) Regulations — 2
aragraph (a)(ii) included a reference to that intermediary or other organization, as the case may be; ( montant de financement public ) grantor means (a) a government or municipality, other than a corporation all or substantially all of whose activities are commercial activities or the supply of financial services or any combination thereof, (b) a corporation that is controlled by a government or by a municipality and one of the main purposes of which is to fund charitable or non-profit endeavours, (c) a trust, board, commission or other body that is established by a government, municipality or corporation described in paragraph (b) and one of the main purposes of which is to fund charitable or non-profit endeavours, and (d) a band of Indians within the meaning of any Act of Parliament; ( subventionnaire ) municipality has the meaning assigned by subsection 259(1) of the Act. ( municipalité ) provincial qualifying amount , in respect of property or a service for a claim period of a person, means the portion of an amount included in the total determined under paragraph (a) of the definition non-creditable tax charged in subsection 259(1) of the Act that is tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act paid or payable, or deemed to have been paid or collected, by the person or that is an amount, in relation to an amount of tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act, required to be added in determining the net tax of the person, and (a) that is not included in determining an input tax credit of the person, (b) for which it cannot reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any provision of the Act other than section 259 or under any other Act of Parliament, and (c) that is not included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) of the Act has been received by the person or a debit note referred to in that subsection has been issued by the person. ( montant admissible provincial ) SOR/99-367, s. 2; SOR/2010-152, s. 5
Public Service Body Rebate (GST/HST) Regulations — Public Service Body Rebate (GST/HST) Regulations
charity has the meaning assigned by subsection 259(1) of the Act; ( organisme de bienfaisance )
Public Service Body Rebate (GST/HST) Regulations — Public Service Body Rebate (GST/HST) Regulations
consideration , in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in (within the meaning of subsection 153(4) of the Act) accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value; ( contrepartie )
Public Service Body Rebate (GST/HST) Regulations — (a)
federal qualifying amount , in respect of property or a service for a claim period of a person, means the portion of an amount included in the total determined under paragraph (a) of the definition non-creditable tax charged in subsection 259(1) of the Act that is tax under subsection 165(1) or section 212 or 218 of the Act paid or payable, or deemed to have been paid or collected, by the person or that is an amount, in relation to an amount of tax under subsection 165(1) or section 212 or 218 of the Act, required to be added in determining the net tax of the person, and (a) that is not included in determining an input tax credit of the person, (b) for which it cannot reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any provision of the Act other than section 259 or under any other Act of Parliament, and (c) that is not included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) of the Act has been received by the person or a debit note referred to in that subsection has been issued by the person; ( montant fédéral admissible )
Public Service Body Rebate (GST/HST) Regulations — (a)
government funding of a particular person means (a) an amount of money (including a forgivable loan but not including any other loan or a refund, rebate or remission of, or credit in respect of, taxes, duties or fees imposed under any statute) that is readily ascertainable and is paid or payable to the particular person by a grantor (i) for the purpose of financially assisting the particular person in carrying out the purposes of the particular person and not as consideration for supplies made by the particular person, or (ii) as consideration for making property or services available for consumption or use by other persons (other than the grantor, individuals who are officers, employees, shareholders or members of the grantor, or persons related to the grantor or to such individuals), where supplies of the property or services made by the particular person to such other persons are exempt supplies, and (b) an amount of money paid or payable to the particular person by an organization (in this paragraph referred to as the “intermediary”) that received the amount from a grantor or by another organization that received the amount from an intermediary, where (i) in the case of an amount that, after 1990, becomes payable or is paid to the particular person, the intermediary or the other organization, as the case may be, provides to the particular person, at the time the amount is paid to the particular person, a certificate in a form prescribed by the Minister certifying that the amount is government funding, and (ii) the amount would be government funding of the particular person because of paragraph (a) if the amount were paid by the grantor directly to the particular person for the same purpose as it was paid to the particular person by the intermediary or the other organization, as the case may be, and if the reference to “grantor” in subparagraph (a)(ii) included a reference to that intermediary or other organization, as the case may be; ( montant de financement public )
Public Service Body Rebate (GST/HST) Regulations — (a)
grantor means (a) a government or municipality, other than a corporation all or substantially all of whose activities are commercial activities or the supply of financial services or any combination thereof, (b) a corporation that is controlled by a government or by a municipality and one of the main purposes of which is to fund charitable or non-profit endeavours, (c) a trust, board, commission or other body that is established by a government, municipality or corporation described in paragraph (b) and one of the main purposes of which is to fund charitable or non-profit endeavours, and (d) a band of Indians within the meaning of any Act of Parliament; ( subventionnaire )
Public Service Body Rebate (GST/HST) Regulations — Public Service Body Rebate (GST/HST) Regulations
municipality has the meaning assigned by subsection 259(1) of the Act. ( municipalité )
Public Service Body Rebate (GST/HST) Regulations — (a)
provincial qualifying amount , in respect of property or a service for a claim period of a person, means the portion of an amount included in the total determined under paragraph (a) of the definition non-creditable tax charged in subsection 259(1) of the Act that is tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act paid or payable, or deemed to have been paid or collected, by the person or that is an amount, in relation to an amount of tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act, required to be added in determining the net tax of the person, and (a) that is not included in determining an input tax credit of the person, (b) for which it cannot reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any provision of the Act other than section 259 or under any other Act of Parliament, and (c) that is not included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) of the Act has been received by the person or a debit note referred to in that subsection has been issued by the person. ( montant admissible provincial )
Public Service Body Rebate (GST/HST) Regulations — 2.1
2.1 For the purpose of the definition non-profit organization in subsection 259(1) of the Act, a person that is a specified Crown agent or an agent of Her Majesty in right of a province and that would be a non-profit organization within the meaning assigned by subsection 123(1) of the Act if the definition of that expression were read without reference to “a government” is a prescribed government organization. SOR/99-367, s. 3; 2017, c. 33, s. 163(F)
Public Service Body Rebate (GST/HST) Regulations — 3
tribution of capital, (iii) all amounts that become due, or are paid without becoming due, in the year to the particular person in respect of a debt security issued by the particular person to, or a loan from, (A) another person with whom the particular person was not dealing at arm’s length at the time the loan was made or the security was issued, as the case may be, or (B) another person who was, is or agrees to become an officer, employee, shareholder, partner or member of the particular person, but not including any amount in respect of a loan where the interest on the loan is payable at least annually at a rate that would be reasonable, having regard to all the circumstances, had the loan been made between parties dealing with each other at arm’s length, (iv) all consideration that becomes due, or is paid without becoming due, in the year to the particular person for an equity security issued by the particular person, and (v) all monetary contributions of capital that are received in the year by the particular person, other than government funding of the particular person and amounts included in any of subparagraphs (i) to (iv), and D is the total of (i) 25% of the total for B in this formula determined in respect of the year, and (ii) all amounts paid in the year by the particular person as repayments of amounts that are included in the total for B or C for the year or would be so included if the amounts had been received by the particular person in the year, and (b) the percentage that is equal to (i) where the year is the first fiscal year of the particular person, zero, (ii) where the year is the second fiscal year of the particular person, the percentage that would be determined under paragraph ( a) if all references therein to “the year” were references to “the first fiscal year of the particular person”, and (iii) in any other case, the percentage that would be determined under paragraph ( a) if all references therein to “the year” were references to “the two immediately preceding fiscal years of the particular person”. (2) Where the denominator of the fraction in the formula set out in paragraph (1)(a) is nil or a negative amount, that denominator shall be deemed to be equal to (a) where the numerator of that fraction is nil, 1; and (b) in any other case, the numerator of that fraction. SOR/99-367, s. 4
Public Service Body Rebate (GST/HST) Regulations — 5
Prescribed provinces, classes and percentages 5 For the purposes of paragraph (f) of the definition specified provincial percentage in subsection 259(1) of the Act, (a) the following participating provinces are prescribed: (i) Ontario, (ii) Nova Scotia, (iii) New Brunswick, (iv) [Repealed, SOR/2012-191, s. 7] (iv.1) Prince Edward Island, and (v) Newfoundland and Labrador; (b) the following classes of persons are prescribed: (i) charities, or qualifying non-profit organizations, that are not selected public service bodies, (ii) hospital authorities, (iii) school authorities, (iv) universities or public colleges, (v) municipalities, and (vi) facility operators or external suppliers; and (c) the following percentages are prescribed: (i) in the case of a person referred to in subparagraph (b)(i) that is resident in (A) Ontario, 82%, (B) Nova Scotia, 50%, (C) New Brunswick, 50%, (D) [Repealed, SOR/2012-191, s. 7] (D.1) Prince Edward Island, 50%, and (E) Newfoundland and Labrador, 50%, (ii) in the case of a person referred to in subparagraph (b)(ii) that is resident in (A) Ontario, 87%, (B) Nova Scotia, 83%, and (C) New Brunswick, 100%, (iii) in the case of a person referred to in subparagraph (b)(iii) that is resident in (A) Ontario, 93%, (B) Nova Scotia, 68%, and (C) New Brunswick, 100%, (iv) in the case of a person referred to in subparagraph (b)(iv) that is resident in (A) Ontario, 78%, and (B) Nova Scotia, 67%, (C) [Repealed, SOR/2012-191, s. 7] (iv.1) in the case of a public college that is resident in New Brunswick, 100%, (v) in the case of a person referred to in subparagraph (b)(v) that is resident in (A) Ontario, 78%, (B) Nova Scotia, 57.14%, (C) New Brunswick, 57.14%, and (D) Newfoundland and Labrador, 57.14%, and (vi) in the case of a person referred to in subparagraph (b)(vi) that is resident in Ontario, 87%. SOR/99-367, s. 6; SOR/2010-152, s. 6; SOR/2012-191, s. 7; SOR/2013-44, s. 3; SOR/2016-4, s. 1 SOR/2023-161, s. 1 SOR/2024-151, s. 1
Public Service Body Rebate (GST/HST) Regulations — 5.1
Extent of use, consumption or supply — relevant time 5.1 Where reference is made to a relevant time in subsection 5.2(2), 5.3(2) or 5.4(2) for the purposes of determining the extent to which a person intended to consume, use or supply property or a service in the course of certain activities in relation to a federal qualifying amount or provincial qualifying amount in respect of the property or service, the relevant time is (a) in the case of a federal qualifying amount or provincial qualifying amount that is an amount of tax in respect of a supply made to, or an importation or bringing into a participating province of the property by, the person at any time, that time; (b) in the case of a federal qualifying amount or provincial qualifying amount that is an amount deemed to have been paid or collected at any time by the person, that time; (c) in the case of a federal qualifying amount or provincial qualifying amount that is an amount required to be added under subsection 129(7) of the Act in determining the person’s net tax as a result of a branch or division of the person becoming a small supplier division at any time, that time; and (d) in the case of a federal qualifying amount or provincial qualifying amount that is an amount required to be added under paragraph 171(4)(b) of the Act in determining the person’s net tax as a result of the person ceasing, at any time, to be a registrant, that time. SOR/2010-152, s. 6
Public Service Body Rebate (GST/HST) Regulations — 5.2
 brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of paragraphs (a) to (g) of the definition selected public service body in subsection 259(1) of the Act, the amount determined under subsection (2) in relation to a provincial qualifying amount in respect of the property or service for a claim period shall be determined as if the person were not a selected public service body described in any other of those paragraphs. SOR/2010-152, s. 6
Public Service Body Rebate (GST/HST) Regulations — 5.3
Prescribed classes — subsection 259(4) 5.3 (1) For the purposes of paragraph 259(4)(b) of the Act, persons that are resident in two or more provinces are persons of a prescribed class. Prescribed manner — subsection 259(4) (2) For the purpose of determining an amount of a rebate under subsection 259(4) of the Act in respect of a claim period of a person referred to in subsection (1), the amount determined under paragraph 259(4)(b) of the Act is equal to the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of property or a service for the claim period for each participating province in which the person is resident — by the formula A × B × C where A is the specified provincial percentage applicable to a municipality resident in the participating province; B is the provincial qualifying amount; and C is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities in the participating province. SOR/2010-152, s. 6
Public Service Body Rebate (GST/HST) Regulations — 5.4
lic hospital, is determined by the formula A × B where A is the amount that would, in the absence of this subsection, be determined to be the federal qualifying amount in relation to that tax; and B is the amount determined by the formula (C - D) / C where C is the fair market value of the property at the time the specified supply is made, and D is the fair market value of the property on January 1, 2005. SOR/2010-152, s. 6; SOR/2012-191, s. 8; SOR/2013-44, s. 4; SOR/2016-4, s. 2 SOR/2023-161, s. 2 SOR/2024-151, s. 2
Public Service Body Rebate (GST/HST) Regulations — 6
ty or a service that was acquired in Canada by the person or was acquired outside Canada by the person and imported by the person; and (b) is either (i) included in determining the cost to the person of the property or service for the purposes of the Income Tax Act , or (ii) tax payable by the person in respect of the acquisition or importation of the property or service. (5) If property or a service is acquired by a person for consumption, use or supply in the course of activities engaged in by the person in a branch or division of the person and, at a time when the branch or division is a small supplier division (within the meaning of subsection 129(1) of the Act), an amount becomes due, or is paid without having become due, by the person for the supply of the property or service to the person, the amount shall not be included in determining the purchase threshold under subsection (4) for any fiscal year of the person. (6) For the purposes of this section and sections 7 and 8, if consideration for a supply of property or a service is deemed by section 152 of the Act to become due on a particular day and an amount of a tax, duty or fee that (a) is prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations , (b) is imposed in respect of the property or service, and (c) is calculated on that consideration, has not become due on or before that day, the amount of that tax, duty or fee is deemed to have become due on that day. (7) For the purposes of this section and sections 7 and 8, if, under subsection 168(3), (6) or (7) of the Act, tax in respect of a supply of property or a service becomes payable by a person on a particular day, (a) the consideration on which that tax is calculated, and (b) any tax, duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that is payable by the person in respect of the property or service and has not become due on or before that day, are deemed to have become due on that day. SOR/99-367, s. 7
Public Service Body Rebate (GST/HST) Regulations — 7
7 (1) A person is, on the first day of a claim period of the person, a prescribed person for the purpose of subsection 259(12) of the Act where (a) the threshold amount for the person’s fiscal year that includes the claim period does not exceed $1,000,000; (b) if the person’s fiscal quarter that includes the claim period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000; (c) the purchase threshold for the fiscal year does not exceed $4,000,000; and (d) it is reasonable to expect at the beginning of the claim period that the purchase threshold for the person’s next fiscal year will not exceed $4,000,000. (2) A person ceases to be a prescribed person for the purpose of subsection 259(12) of the Act at the earliest of (a) if the threshold amount for a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year, (b) if the threshold amount for the second or third fiscal quarter in a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that year for which the threshold amount exceeds $1,000,000, and (c) if the purchase threshold for a fiscal year of the person exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year. SOR/99-367, s. 7; SOR/2012-191, s. 9