GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Streamlined Accounting (GST/HST) Regulations — 22
22 Section 4 applies for the purpose of determining the net tax of a registrant for reporting periods ending after September 2016, except that the quick-method rate of the registrant for the reporting period of the registrant that includes October 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before October 1, 2016, the quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.
Streamlined Accounting (GST/HST) Regulations — 23
23 Section 5 applies for the purpose of determining the net tax of a registrant for reporting periods ending after September 2016, other than in respect of the portion of the registrant’s net specified supplies (as described in subsection 15(5.1) of the Streamlined Accounting (GST/HST) Regulations ) for the reporting period of the registrant that includes October 1, 2016 that is attributable to supplies that are made before October 1, 2016 through a permanent establishment of the registrant in Prince Edward Island.
Streamlined Accounting (GST/HST) Regulations — 24
24 Subsections 6 (1) to (27) and (29) apply for the purpose of determining the net tax of a registrant for reporting periods ending after September 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes October 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before October 1, 2016, the special quick-method rate of the registrant for that reporting period that would apply if those subsections had not come into force.
Streamlined Accounting (GST/HST) Regulations — 25
25 Subsection 6 (28) applies for the purpose of determining the net tax of a registrant for reporting periods ending after December 31, 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2017 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2017, the special quick-method rate of the registrant for that reporting period that would apply if that subsection had not come into force.
Streamlined Accounting (GST/HST) Regulations — 8
8 Section 3 applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2022, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2023 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before 2023, the special quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.
Streamlined Accounting (GST/HST) Regulations — 17
17 Section 5 applies for the purpose of determining the net tax of a registrant for reporting periods ending after March 2025, other than in respect of the portion of the registrant’s net specified supplies (as described in subsection 15(5.1) of the Streamlined Accounting (GST/HST) Regulations ) for the reporting period of the registrant that includes April 1, 2025 that is attributable to supplies that are made before April 2025 through a permanent establishment of the registrant in Nova Scotia.
National Battlefields Park By-Law — *
His Excellency the Governor General in Council, on the recommendation of the Minister of the Environment, pursuant to section 4 of the National Battlefields at Quebec Act, 1914 * , is pleased hereby to confirm the revocation, by the National Battlefields Commission, of the National Battlefields Park By-law , C.R.C., c. 1042, and to confirm the making, by the National Battlefields Commission, of the annexed By-law respecting the National Battlefields Park , in substitution therefor. * S.C. 1914, c. 46
National Battlefields Park By-Law — 1
1 This By-law may be cited as the National Battlefields Park By-law .
National Battlefields Park By-Law — 2
2 In this By-law, Commission means The National Battlefields Commission; ( Commission ) Park means the lands owned by, or falling under the jurisdiction, control or care of, the Commission; ( parc ) Secretary [Repealed, SOR/2002-186, s. 1] sports field means that portion of the Park that is bounded on the north by the Grande Allée, on the west by avenue Montcalm, on the south by avenue George VI and on the east by avenue Wolfe-Montcalm. ( terrain de sport ) SOR/2002-186, s. 1
National Battlefields Park By-Law — National Battlefields Park By-Law
Commission means The National Battlefields Commission; ( Commission )
National Battlefields Park By-Law — National Battlefields Park By-Law
Park means the lands owned by, or falling under the jurisdiction, control or care of, the Commission; ( parc )
National Battlefields Park By-Law — National Battlefields Park By-Law
Secretary [Repealed, SOR/2002-186, s. 1]
National Battlefields Park By-Law — National Battlefields Park By-Law
sports field means that portion of the Park that is bounded on the north by the Grande Allée, on the west by avenue Montcalm, on the south by avenue George VI and on the east by avenue Wolfe-Montcalm. ( terrain de sport )
National Battlefields Park By-Law — 3
3 (1) No person in the Park shall (a) displace, deface, soil, pollute or otherwise damage any property of the Commission; or (b) pollute water, including water in any fountain, or throw or deposit any object, bathe in or permit any animal that the person has brought into the Park to be in any water. (c) to (i) [Repealed, SOR/2002-186, s. 2] (2) and (3) [Repealed, SOR/2002-186, s. 2] SOR/93-437, s. 1; SOR/2002-186, s. 2
National Battlefields Park By-Law — 4
4 (1) No person in the Park shall (a) ride a bicycle, other than on a public road or on a path designated for that purpose; (b) ride on a skateboard, roller skates, in-line skates, roller skis or any other similar device, except (i) on a path designated for that purpose, or (ii) in any other area designated for that purpose; or (c) engage in any organized sport or game, other than on the sports field or in any other area designated for that purpose. (2) [Repealed, SOR/2002-186, s. 3] SOR/96-296, s. 1; SOR/2002-186, s. 3
National Battlefields Park By-Law — 6
6 (1) Every person who brings an animal into the Park shall keep it restrained by a leash that is not more than 3 m in length or confine it in a box, cage or vehicle. (2) If a person brings an animal into the Park and it defecates, the person shall collect the excrement and deposit it in a waste receptacle. SOR/2002-186, s. 5
Federal Sales Tax Inventory Rebate Regulations — *
The Minister of Finance, pursuant to subsection 59(1) and section 120 * of the Excise Tax Act , hereby makes the annexed Regulations respecting the Federal Sales Tax Inventory Rebate . * S.C. 1990, c. 45, s. 12
Federal Sales Tax Inventory Rebate Regulations — 1
1 These Regulations may be cited as the Federal Sales Tax Inventory Rebate Regulations .
Federal Sales Tax Inventory Rebate Regulations — 2
2 In these Regulations, Act means the Excise Tax Act ; ( Loi ) computer carrier media means media on which is stored instructions or data to be processed by data processing equipment; ( support de transmission de données ) software products means computer carrier media including the instructions or data stored thereon, but not including sound or image recordings, integrated circuits, semi-conductors and similar devices or articles incorporating such recordings, circuits, semi-conductors or devices. ( produit logiciel )
Federal Sales Tax Inventory Rebate Regulations — Federal Sales Tax Inventory Rebate Regulations
computer carrier media means media on which is stored instructions or data to be processed by data processing equipment; ( support de transmission de données )
Federal Sales Tax Inventory Rebate Regulations — Federal Sales Tax Inventory Rebate Regulations
software products means computer carrier media including the instructions or data stored thereon, but not including sound or image recordings, integrated circuits, semi-conductors and similar devices or articles incorporating such recordings, circuits, semi-conductors or devices. ( produit logiciel )
Federal Sales Tax Inventory Rebate Regulations — 3
3 For the purposes of subsection 120(5) of the Act, the prescribed tax factors in respect of the following classes of goods are: (a) in the case of goods included in Schedule IV to the Act, 5.6%; (b) in the case of gasoline, the rate of tax under Part VI of the Act applicable on December 31, 1990 in respect of unleaded gasoline; (c) in the case of diesel fuel, the rate of tax under Part VI of the Act applicable on December 31, 1990 in respect of diesel fuel; (d) in the case of propane, 1.4%; (e) in the case of mobile homes and modular building units, 2.8%; (f) in the case of motor vehicles designed for highway use, 11.1%; (g) in the case of software products, 8.1%; and (h) in any other case, 8.1%.
Federal Sales Tax Inventory Rebate Regulations — 4
4 For the purposes of subsection 120(5) of the Act, the rebate in respect of a person’s inventory is (a) the total of all amounts each of which is determined, for a class of goods, by the formula A × B where A is the prescribed tax factor in respect of the class of goods; and B is (i) where the class of goods is gasoline or diesel fuel, the number of litres of gasoline or diesel fuel, as the case may be, that form part of the inventory, (ii) where the class of goods is software products, the total value of the computer carrier media, excluding the value of instructions or data stored thereon, that form part of the inventory or the product obtained when $5 is multiplied by the number of those computer carrier media, and (iii) in any other case, the total value of goods in the class (other than used goods) that form part of that inventory, as that total value would be required to be determined at the beginning of January 1, 1991 for the purpose of computing the person’s income from a business for the purposes of the Income Tax Act ; or (b) where the person elects to use the following formula and where (i) goods included in Part V of Schedule III to the Act are held at the beginning of January 1, 1991 by the person for taxable supply (within the meaning assigned by subsection 123(1) of the Act) by way of sale to others in the ordinary course of the person’s business, and (ii) the aggregate of (A) the total value of the person’s inventory (other than gasoline, diesel fuel and used goods) at that time, and (B) the total value of goods (other than gasoline, diesel fuel and used goods) that would be inventory of the person at that time if the goods were tax-paid goods, each of which is determined as of that time in accordance with the method that the person would be required to use for purposes of computing the person’s income from a business for purposes of the Income Tax Act , does not exceed $70,000, the amount determined by the formula A + B + C where A is the product obtained by multiplying the number of litres of gasoline that form part of the person’s inventory at that time by the prescribed tax factor in respect of gasoline; B is the product obtained by multiplying the number of litres of diesel fuel that form part of the person’s inventory at that time by the prescribed tax factor in respect of diesel fuel; and C is 2.5% of the aggregate determined under subparagraph (ii). SOR/94-383, s. 2(F)
Federal Sales Tax New Housing Rebate Regulations — *
The Minister of Finance, pursuant to subsection 59(1) and section 121 * of the Excise Tax Act , hereby makes the annexed Regulations respecting the federal sales tax new housing rebate. * S.C. 1990, c. 45, s. 12
Federal Sales Tax New Housing Rebate Regulations — 1
1 These Regulations may be cited as the Federal Sales Tax New Housing Rebate Regulations .
Federal Sales Tax New Housing Rebate Regulations — 2
2 In these Regulations, Act means the Excise Tax Act . ( Loi )
Federal Sales Tax New Housing Rebate Regulations — 3
3 For the purposes of the definition estimated federal sales tax in subsection 121(1) of the Act, the prescribed amount in respect of a residential complex is (a) where, in an application filed for a rebate under section 121 of the Act in respect of the complex, the amount applied for is not based on the fair market value of the complex, the consideration for the supply of the complex or the subscription price (within the meaning assigned by subsection 336(6) of the Act) for an interest in a limited partnership that relates to that complex, the amount determined by the formula A × $50 where A is (i) where the complex is not a condominium unit, the number of square metres of the interior floor space of the complex, and (ii) where the complex is a condominium unit, the total of (A) the number of square metres of the interior floor space of the unit, and (B) the amount equal to the total number of square metres of interior floor space of the common areas of the condominium complex in which the unit is situated multiplied by the fraction obtained by dividing the number of square metres of interior floor space of the unit by the total number of square metres of interior floor space of all condominium units in the condominium complex; and (b) in any other case, the amount determined by the formula A × 4.25% where A is (i) where a rebate under subsection 121(2) of the Act is payable to an individual in respect of the complex, the consideration for the supply by way of sale of the complex to the individual, (ii) where a rebate under subsection 121(3) of the Act is payable to a builder in respect of the complex, the consideration for the supply by way of sale of the complex by the builder, (iii) where a builder of the complex was deemed under section 191 of the Act to have collected, at any time, tax in respect of the complex and a rebate under section 121 of the Act is payable to the builder in respect of the complex, (A) if the builder is a limited partnership, the complex is a residential condominium unit and subsection 336(5) of the Act applies to the builder in respect of the complex, 80% of the subscription price (within the meaning assigned by subsection 336(6) of the Act) for the interest in the limited partnership that relates to that complex, and (B) in any other case, the fair market value of the complex at that time, (iv) where tax was deemed under subsection 336(3) of the Act to have been collected in respect of a supply of the complex and a rebate under subsection 121(3) of the Act is payable to the builder of the complex, the consideration for the supply, and (v) in the case of a complex that is a condominium unit, where tax was deemed under subsection 336(4) of the Act to have been collected in respect of a supply of the condominium complex in which the unit is situated and a rebate under subsection 121(3) of the Act is payable to the builder of the complex, the portion of the consideration for the supply that is attributable to that unit. SOR/96-551, s. 1; SOR/97-571, s. 1
Federal Sales Tax New Housing Rebate Regulations — 4
4 (1) Subject to subsection (2), in these Regulations, the interior floor space of a complex or unit includes the width of its enclosing walls that are not adjacent to any other complex or unit and half of the width of its enclosing walls that are adjacent to another complex or unit. (2) The interior floor space of a complex and of the common areas of a condominium complex does not include (a) storage rooms, attics and basements, unless they are finished to a standard comparable to the living areas of the complex (i) where the complex is a specified single unit residential complex, by the builder who supplies the complex to the person who is entitled to a rebate under section 121 in respect of the complex, and (ii) in any other case, by a builder of the complex; (b) parking areas; and (c) areas set aside for the placement of equipment for the heating of, or the supply of water, gas or electricity to, the complex or the condominium complex. (3) [Repealed, SOR/96-551, ss. 3, 4(T)] SOR/96-551, s. 3
Automatic Firearms Country Control List — *
His Excellency the Governor General in Council, on the recommendation of the Secretary of State for External Affairs, pursuant to section 4.1 * of the Export and Import Permits Act , is pleased hereby to establish the Automatic Firearms Country Control List in accordance with the schedule hereto. * S.C. 1991, c. 28, s. 2
Plant Breeders’ Rights Regulations — *
Whereas, pursuant to subsection 75(2) of the Plant Breeders’ Rights Act * , a copy, of the proposed Regulations respecting plant breeders’ rights , substantially in the form annexed hereto, was published in the Canada Gazette Part I on July 20, 1991; * S.C. 1990, c. 20
Plant Breeders’ Rights Regulations — Plant Breeders’ Rights Regulations
And Whereas a reasonable opportunity was afforded to interested persons to make representations to the Minister of Agriculture with respect to the proposed Regulations;
Plant Breeders’ Rights Regulations — Plant Breeders’ Rights Regulations
Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Agriculture and the Treasury Board, pursuant to subsection 75(1) of the Plant Breeders’ Rights Act * , is pleased hereby to make the annexed Regulations respecting plant breeders’ rights .
Plant Breeders’ Rights Regulations — 1
1 These Regulations may be cited as the Plant Breeders’ Rights Regulations .
Plant Breeders’ Rights Regulations — 2
2 (1) For the purposes of the Act and these Regulations, description means a narrative that defines the characteristics of a plant variety for the purpose of demonstrating that the variety in question is a new variety; ( description ) identifiable characteristics means characteristics of a plant variety that may be included in a description and that, when so included, permit a clear distinction to be made between that variety and all other varieties in its category; ( caractère identifiable ) recently prescribed category [Repealed, SOR/2012-286, s. 41] representations means representations in writing. ( observations ) (2) In these Regulations, Act means the Plant Breeders’ Rights Act . ( Loi ) SOR/94-750, s. 1(E); SOR/98-582, s. 1; SOR/2012-286, s. 41
Plant Breeders’ Rights Regulations — Plant Breeders’ Rights Regulations
description means a narrative that defines the characteristics of a plant variety for the purpose of demonstrating that the variety in question is a new variety; ( description )
Plant Breeders’ Rights Regulations — Plant Breeders’ Rights Regulations
identifiable characteristics means characteristics of a plant variety that may be included in a description and that, when so included, permit a clear distinction to be made between that variety and all other varieties in its category; ( caractère identifiable )
Plant Breeders’ Rights Regulations — Plant Breeders’ Rights Regulations
recently prescribed category [Repealed, SOR/2012-286, s. 41]
Plant Breeders’ Rights Regulations — Plant Breeders’ Rights Regulations
representations means representations in writing. ( observations )
Plant Breeders’ Rights Regulations — 3
3 These Regulations apply to any plant variety belonging to a category set out in Schedule I.
Plant Breeders’ Rights Regulations — 5
5 For the purposes of paragraph 4(2)(a) of the Act, the following criteria shall be considered when determining that the existence of a plant variety is a matter of common knowledge, namely, (a) whether the variety is already being cultivated or exploited for commercial purposes; or (b) whether the variety is described in a publication that is accessible to the public.
Plant Breeders’ Rights Regulations — 7
7 (1) [Repealed, SOR/2012-286, s. 43] (2) [Repealed, SOR/2026-74, s. 1] SOR/93-87, s. 1; SOR/94-750, s. 4; SOR/98-582, s. 2; SOR/2012-286, s. 43 SOR/2026-74, s. 1
Plant Breeders’ Rights Regulations — 8
8 An objection made under subsection 22(1) of the Act in respect of an application for the grant of plant breeders’ rights shall be filed by submitting a written statement within a period of six months after the date of publication of the application.
Plant Breeders’ Rights Regulations — 9
9 The applicant is deemed to have abandoned an application for the grant of plant breeders’ rights, pursuant to subsection 26(1) of the Act, six months after the date of notice of any action by the Commissioner.
Plant Breeders’ Rights Regulations — 10
10 Pursuant to paragraph 26(2)(a) of the Act, the applicant who is deemed to have abandoned his application pursuant to subsection 26(1) of the Act may have the application reinstated within 30 days after the date on which the application was deemed abandoned.
Plant Breeders’ Rights Regulations — 11
11 The petition referred to in paragraph 26(2)(b) of the Act shall be presented within 90 days after the end of the period set out in section 10. SOR/93-87, s. 2
Plant Breeders’ Rights Regulations — 12
12 An assignee shall comply with the requirements of subsection 31(1) of the Act and section 26 of these Regulations within one year after the day on which the plant breeders’ rights are assigned. SOR/94-750, s. 5 SOR/2026-74, s. 2
Plant Breeders’ Rights Regulations — 13
13 A holder of plant breeder’s rights shall comply with the Commissioner’s request, for the purposes of paragraph 35(1)(b) of the Act, within 60 days after the date of receipt of the request.
Plant Breeders’ Rights Regulations — 14
14 An objection made pursuant to paragraph 36(2)(a) of the Act shall be filed by submitting a written statement to the Commissioner, within 60 days after the date on which notice is given by the Commissioner.
Plant Breeders’ Rights Regulations — 15
15 An applicant or a holder of plant breeder’s rights shall correct any failure described in subsection 39(2) of the Act within 30 days after the date of the notice from the Commissioner relating to the failure.
Plant Breeders’ Rights Regulations — 16
16 For the purposes of paragraph 45(1)(b) of the Act, the holder of plant breeder’s rights shall take proceedings after being called on to do so within 15 days after the date on which the holder is so called.
Plant Breeders’ Rights Regulations — 17
17 For the purposes of subsection 67(1) of the Act, the period for which documents shall be preserved is a period equal to the term of the grant of plant breeder’s rights or a period of six months after the date on which an application for plant breeder’s rights has been deemed to have been abandoned pursuant to subsection 26(1) of the Act, as the case may be. SOR/94-750, s. 6(F)
Plant Breeders’ Rights Regulations — 18
18 For the purposes of subsection 67(3) of the Act, all papers and other material submitted in connection with the application for the grant of plant breeders’ rights shall be returned to the applicant within 30 days after the date of withdrawal of the application.
Plant Breeders’ Rights Regulations — 18.1
18.1 Any objection to a change of denomination published in the Canada Gazette pursuant to paragraph 70(3)(a) of the Act shall be filed by submitting a written statement with the Commissioner within a period of six months after the date of publication of the change of denomination. SOR/94-750, s. 7