GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
British Columbia HST Regulations — 3
Basic tax content — property in British Columbia 3 (1) For the purposes of determining, at any time on or after February 17, 2012, the basic tax content of real property that is situated in British Columbia or of tangible personal property that is ordinarily situated in that province, no 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 is to be included in determining, in respect of the property, the value of A or B in paragraph (a) of the definition basic tax content in subsection 123(1) of the Act or the value of J or K in paragraph (b) of that definition. Basic tax content — selected listed financial institutions (2) For the purposes of determining, at any time on or after February 17, 2012, the basic tax content of property of a person that is, or was at any time, a selected listed financial institution, in applying in respect of British Columbia the formula in subparagraph (v) of the description of A in paragraph (a) of the definition basic tax content in subsection 123(1) of the Act or the formula in subparagraph (vi) of the description of J in paragraph (b) of that definition, the description of F in paragraph (a) of that definition and the description of O in paragraph (b) of that definition are adapted to be read as “is 0%, and”. Basic tax content — real property (3) Subsections (1) and (2) do not apply for the purposes of applying section 193 or 257 of the Act in respect of a taxable supply of real property if (a) the supply is made by a particular person to another person, the particular person and the other person deal with each other at arm’s length and are not associated with each other and tax in respect of the supply becomes payable before April 1, 2013; or (b) the supply is deemed to have been made under section 191 of the Act and tax in respect of the supply is deemed under that section to have been paid before April 1, 2013. Exception (4) If a particular person is entitled to claim, in respect of a supply of real property referred to in paragraph (3)(a), an input tax credit under section 193 of the Act or a rebate under section 257 of the Act, if the amount of the input tax credit or rebate exceeds the amount of the input tax credit or rebate, as the case may be, that would be determined in the absence of that paragraph and if, within one year of the time at which tax becomes payable in respect of the supply, the particular person, or another person that does not deal at arm’s length with the particular person or with which the particular person is associated, acquires an interest in the property, then the particular person is deemed, to the extent of that excess, to have never been entitled to claim the input tax credit or rebate. SOR/2012-191, s. 1
British Columbia HST Regulations — 5
Employee and shareholder benefits — 2013 5 (1) In applying subsection 173(1) of the Act in respect of a supply made to an individual or a person related to the individual, the description of A in the formula in clause 173(1)(d)(vi)(B) of the Act is adapted to be read as “is 5.75%,” if (a) a particular amount in respect of the supply is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment for the individual’s 2013 taxation year and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in 2013 in relation to that office or employment is located in British Columbia; or (b) a particular amount in respect of the supply is required under subsection 15(1) of the Income Tax Act to be included in computing the individual’s income for the individual’s 2013 taxation year and the individual is resident in British Columbia at the end of 2013. Exception (2) Subsection (1) does not apply in respect of a supply if section 37 of the New Harmonized Value-added Tax System Regulations, No. 2 applies for the purpose of determining an amount of tax under subparagraph 173(1)(d)(vi) of the Act in respect of an amount that includes the particular amount referred to in subsection (1) in respect of the supply. SOR/2012-191, s. 1
British Columbia HST Regulations — 6
Performance bonds 6 If a supply is deemed under subparagraph 184.1(2)(a)(i) of the Act to have been made in British Columbia by a surety as a result of the surety carrying on a particular construction of real property situated in that province as full or partial satisfaction of the surety’s obligation under a bond, if a contract payment (within the meaning of paragraph 184.1(2)(a) of the Act) in respect of the particular construction becomes due or is paid without having become due before April 1, 2013 and if another contract payment in respect of the particular construction becomes due on or after that day without having been paid before that day or is paid without having become due on or after that day, then, in applying subsection 184.1(2) of the Act in respect of the particular construction, the formula and descriptions in clause 184.1(2)(d)(i)(A) of the Act are adapted to be read as follows: (A × B) + (C × D) where A is 12%, B is the total of all contract payments (other than contract payments that are not in respect of the particular construction) that become due before April 1, 2013 or that are paid before that day without having become due, C is 5%, and D is the total of all contract payments (other than contract payments that are not in respect of the particular construction) that become due on or after April 1, 2013, without having been paid before that day or that are paid on or after that day without having become due SOR/2012-191, s. 1
British Columbia HST Regulations — 7
Subsection 218.1(1.2) of Act 7 The tax payable by a person under subsection 218.1(1.2) of the Act for the specified year (as defined in section 217 of the Act) of the person that includes April 1, 2013 and for British Columbia is equal to the amount determined by the formula A × (B/C) where A is the amount that, in the absence of this section, would be the tax payable by the person under subsection 218.1(1.2) of the Act for the specified year and for British Columbia; B is the number of days in the specified year before April 1, 2013; and C is the number of days in the specified year. SOR/2012-191, s. 1
British Columbia HST Regulations — 8
2013 — subsection 253(1) of Act 8 (1) Despite subsections 39(1) to (6) of the New Harmonized Value-added Tax System Regulations, No. 2 , in determining the amount of a rebate in respect of property or a service that is payable under subsection 253(1) of the Act for the 2013 calendar year, if the tax referred to in paragraph 253(1)(b) of the Act includes 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 calculated at the tax rate for British Columbia, the percentage is 1.75% for the purposes of the following descriptions: (a) the description of F in paragraph (b) of the description of A in subsection 253(1) of the Act; (b) the description of H in paragraph (c) of the description of A in subsection 253(1) of the Act; (c) the description of E in clause (B) of the description of A in subparagraph 253(2)(a)(ii) of the Act; (d) the description of G in clause (C) of the description of A in subparagraph 253(2)(a)(ii) of the Act; (e) the description of E in clause (B) of the description of A in subparagraph 253(2)(c)(ii) of the Act; and (f) the description of G in clause (C) of the description of A in subparagraph 253(2)(c)(ii) of the Act. Years after 2013 — subsection 253(1) of Act (2) Despite subsections 39(1) to (6) of the New Harmonized Value-added Tax System Regulations, No. 2 , in determining the amount of a rebate in respect of property or a service that is payable under subsection 253(1) of the Act for a calendar year after 2013, if the tax referred to in paragraph 253(1)(b) of the Act includes 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 calculated at the tax rate for British Columbia, the percentage is 0% for the purposes of the following descriptions: (a) the description of F in paragraph (b) of the description of A in subsection 253(1) of the Act; (b) the description of H in paragraph (c) of the description of A in subsection 253(1) of the Act; (c) the description of E in clause (B) of the description of A in subparagraph 253(2)(a)(ii) of the Act; (d) the description of G in clause (C) of the description of A in subparagraph 253(2)(a)(ii) of the Act; (e) the description of E in clause (B) of the description of A in subparagraph 253(2)(c)(ii) of the Act; and (f) the description of G in clause (C) of the description of A in subparagraph 253(2)(c)(ii) of the Act. SOR/2012-191, s. 1
British Columbia HST Regulations — 9
Rebate for pension entities 9 For the purposes of determining the provincial pension rebate amount for a claim period of a pension entity (as those terms are defined in Part IX of the Act) that includes April 1, 2013, the description of C in paragraph (a) of the definition provincial pension rebate amount in subsection 261.01(1) of the Act is to be read as follows if the participating province referred to in that paragraph is British Columbia: C is the percentage determined by the formula 7% × (C 1 /C 2 ) where C 1 is the number of days in the claim period before April 1, 2013, and C 2 is the number of days in the claim period, and SOR/2012-191, s. 1
British Columbia HST Regulations — 10
Application 10 Sections 11 and 12 apply despite any provision of the Act. SOR/2012-191, s. 1
British Columbia HST Regulations — 11
Wind-down — variation of agreement 11 If (a) at any time before April 1, 2013, a supplier and a recipient enter into an agreement for a taxable supply of property or a service, (b) the supplier and the recipient at a later time either directly or indirectly (i) vary or alter the agreement for the supply, or (ii) terminate the agreement and enter into one or more new agreements with each other or with other persons and under one or more of those agreements the supplier supplies and the recipient receives one or more supplies that includes all or substantially all the property or service referred to in paragraph (a), (c) the supplier, the recipient and, if applicable, the other persons are not dealing with each other at arm’s length at the time the agreement referred to in paragraph (a) is entered into or at the later time, (d) tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply referred to in paragraph (a) would have been, in the absence of the variation, alteration or termination of the agreement, calculated at the rate of 7% on all or part of the value of the consideration for the supply attributable to the property or service, (e) tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply made under the varied or altered agreement or made under any of the new agreements, in the absence of this section, would not apply to any part of the value of the consideration for the supply, attributable to any part of the property or service, on which tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply referred to in paragraph (a) would have been, in the absence of the variation, alteration or termination of the agreement, calculated at the rate of 7%, and (f) the variation or alteration of the agreement or the entering into of the new agreements may not reasonably be considered for both the supplier and the recipient to have been undertaken or arranged primarily for bona fide purposes other than to, directly or indirectly, reduce, avoid or defer tax or any other amount payable under Part IX of the Act or benefit in any manner from the wind-down of the new harmonized value-added tax system in British Columbia, tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply made under the varied or altered agreement or made under any of the new agreements is to be calculated at the rate of 7% on any part of the value of the consideration, referred to in paragraph (e), attributable to any part of the property or service. SOR/2012-191, s. 1
British Columbia HST Regulations — 12
Definitions 12 (1) The following definitions apply in this section. person does not include a consumer. ( personne ) tax benefit means a reduction, an avoidance or a deferral of tax or other amount payable under Part IX of the Act or an increase in a refund or rebate of tax or other amount under that Part. ( avantage fiscal ) transaction has the same meaning as in subsection 274(1) of the Act. ( opération ) Wind-down — transactions (2) If (a) a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made, (b) the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a tax benefit to one or more of the persons involved in the transaction or series of transactions, and (c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a tax benefit, arising from the wind-down of the new harmonized value-added tax system in British Columbia, for one or more of the persons involved in the transaction or series of transactions, the amount of tax, net tax, input tax credit, rebate or other amount payable by, or refundable to, any of those persons under Part IX of the Act, or any other amount that is relevant for the purposes of computing that amount, is to be determined as is reasonable in the circumstances in order to deny the tax benefit to any of those persons. Denying tax benefit on transactions (3) A tax benefit is only to be denied under subsection (2) through an assessment, reassessment or additional assessment under Part IX of the Act. Request for adjustments (4) If, with respect to a transaction, a notice of assessment, reassessment or additional assessment involving the application of subsection (2) with respect to the transaction has been sent to a person, any person (other than a person to whom such a notice has been sent) is entitled, within 180 days after the day on which the notice was sent, to request in writing that the Minister make an assessment, a reassessment or an additional assessment, applying subsection (2) with respect to that transaction. Duties of Minister (5) On receipt of a request by a person under subsection (4), the Minister must, with all due dispatch, consider the request and, despite subsections 298(1) and (2) of the Act, assess, reassess or make an additional assessment under Part IX of the Act with respect to the person, except that the assessment, reassessment or additional assessment may be made only to the extent that it may reasonably be regarded as relating to the transaction referred to in subsection (4). SOR/2012-191, s. 1
British Columbia HST Regulations — British Columbia HST Regulations
person does not include a consumer. ( personne )
British Columbia HST Regulations — British Columbia HST Regulations
tax benefit means a reduction, an avoidance or a deferral of tax or other amount payable under Part IX of the Act or an increase in a refund or rebate of tax or other amount under that Part. ( avantage fiscal )
British Columbia HST Regulations — British Columbia HST Regulations
transaction has the same meaning as in subsection 274(1) of the Act. ( opération )
British Columbia HST Regulations — 48.
48. Section 11 of the British Columbia HST Regulations , as enacted by section 1 , applies to any agreement varied, altered or terminated on or after August 26, 2011 and to any new agreement entered into on or after that day.
British Columbia HST Regulations — 49.
49. Section 12 of the British Columbia HST Regulations , as enacted by section 1 , applies to any transaction made on or after August 26, 2011.
Royal Canadian Mounted Police (Dependants) Pension Fund Increase in Benefits Order — a
Whereas it appears from a report made under section 56 of the Royal Canadian Mounted Police Pension Continuation Act a that the Royal Canadian Mounted Police (Dependants) Pension Fund is substantially in excess of the amount required to make adequate provision for the prospective payments out of it; a R.S.C. 1970, c. R-10
Royal Canadian Mounted Police (Dependants) Pension Fund Increase in Benefits Order — b
Therefore, the Treasury Board, on the recommendation of the Minister of Public Safety and Emergency Preparedness, pursuant to subsection 57(1) of the Royal Canadian Mounted Police Pension Continuation Act a and paragraph 7(2)(e) of the Financial Administration Act b , hereby makes the annexed Royal Canadian Mounted Police (Dependants) Pension Fund Increase in Benefits Order . b R.S., c. F-11
Royal Canadian Mounted Police (Dependants) Pension Fund Increase in Benefits Order — 1
1 The following pension benefits, as provided in Part IV of the Royal Canadian Mounted Police Pension Continuation Act R.S.C. 1970, c. R-10 shall be increased in the following manner: (a) pensions for current and prospective widows and children shall be increased by 2% in each of the 2011, 2012 and 2013 plan years, as of April 1 of each plan year; (b) lump sum benefits payable on the death of a member shall be increased by 2% in each of the 2011, 2012 and 2013 plan years, as of April 1 of each plan year; and (c) residual amounts payable on the death of a widow of a member shall be calculated with a deemed increase in the member’s contributions, without crediting the contributions with interest, of (i) 1,173% if the widow’s death occurs in the 2012 plan year, (ii) 1,198% if the widow’s death occurs in the 2013 plan year, and (iii) 1,224% if the widow’s death occurs in the 2014 plan year. SOR/2012-119, s. 1(F)
Royal Canadian Mounted Police (Dependants) Pension Fund Increase in Benefits Order — 2
2 This Order comes into effect on April 1, 2011.
Expiry of the Application of Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 Regulations — a
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 102 of the Softwood Lumber Products Export Charge Act, 2006 a hereby makes the annexed Expiry of the Application of Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 Regulations . a S.C. 2006, c. 13
Expiry of the Application of Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 Regulations — 1
1 Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on July 1, 2011.
Expiry of the Application of Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 Regulations — 2
2 These Regulations come into force on July 1, 2011.
CCOFTA Rules of Origin Regulations — CCOFTA Rules of Origin Regulations
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) a of the Customs Tariff b , hereby makes the annexed CCOFTA Rules of Origin Regulations .
CCOFTA Rules of Origin Regulations — 1
1 The following provisions of the Free Trade Agreement between Canada and the Republic of Colombia, signed on November 21, 2008, as amended from time to time in accordance with Article 2302 of that Agreement, have the force of law in Canada: (a) Articles 301 to 305; (b) Paragraphs 1 and 2 of article 306; (c) Articles 307 to 315; (d) Article 318; and (e) Annex 301. SOR/2023-44, s. 1
CCOFTA Rules of Origin Regulations — CCOFTA Rules of Origin Regulations
* 2 These Regulations come into force on the day on which section 30 of the Canada–Colombia Free Trade Agreement Implementation Act , chapter 4 of the Statutes of Canada, 2010, comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * [Note: Regulations in force August 15, 2011, see SI/2011-55.]
CCOFTA Rules of Origin for Casual Goods Regulations — CCOFTA Rules of Origin for Casual Goods Regulations
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) a of the Customs Tariff b , hereby makes the annexed CCOFTA Rules of Origin for Casual Goods Regulations .
CCOFTA Rules of Origin for Casual Goods Regulations — 1
1 In these Regulations, casual goods means goods other than goods imported for sale or for an industrial, occupational, commercial or institutional or other like use.
CCOFTA Rules of Origin for Casual Goods Regulations — 2
2 Casual goods that are acquired in Colombia are considered to originate in that country and are entitled to the benefit of the Colombia Tariff if (a) the marking of the goods is in accordance with the marking laws of Colombia and indicates that the goods are the product of Colombia or Canada; or (b) the goods do not bear a mark and there is no indication that the goods are not the product of Colombia or Canada.
CCOFTA Rules of Origin for Casual Goods Regulations — CCOFTA Rules of Origin for Casual Goods Regulations
* 3 These Regulations come into force on the day on which section 30 of the Canada — Colombia Free Trade Agreement Implementation Act , chapter 4 of the Statutes of Canada, 2010, comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * [Note: Regulations in force August 15, 2011, see SI/2011-55.]
CCOFTA Tariff Preference Regulations — a
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) a of the Customs Tariff b , hereby makes the annexed CCOFTA Tariff Preference Regulations . a S.C. 2001, c. 28, s. 34(1) b S.C. 1997, c. 36
CCOFTA Tariff Preference Regulations — 1
1 In these Regulations, originating means qualifying as originating in the territory of a Party under the rules of origin set out in Chapter Three (Rules of Origin) of the Canada — Colombia Free Trade Agreement, signed on November 21, 2008.
CCOFTA Tariff Preference Regulations — 2
2 For the purposes of paragraph 24(1)(b) of the Customs Tariff , originating goods exported from Colombia are entitled to the benefit of the Colombia Tariff if (a) the goods are shipped to Canada without shipment through another country either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods; or (b) the goods are shipped to Canada through another country and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods, and (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country.
CCOFTA Tariff Preference Regulations — CCOFTA Tariff Preference Regulations
* 3 These Regulations come into force on the day on which section 35 of the Canada — Colombia Free Trade Agreement Implementation Act , chapter 4 of the Statutes of Canada, 2010, comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * [Note: Regulations in force August 15, 2011, see SI/2011-55.]
Regulations Designating a Body for the Purposes of Paragraph 91(2)(c) of the Immigration and Refugee Protection Act — a
The Minister of Citizenship and Immigration, pursuant to subsections 91(5) a and (7) a of the Immigration and Refugee Protection Act b , hereby makes the annexed Regulations Designating a Body for the Purposes of Paragraph 91(2)(c) of the Immigration and Refugee Protection Act . a S.C. 2011, c. 8, s. 1 b S.C. 2001, c. 27