GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Garnishment, Attachment and Pension Diversion Act — G-2 35.1
Where pension benefit not immediately payable — Public Service Superannuation Act 35.1 (1) Where a person against whom there is a valid and subsisting financial support order (a) has ceased to be employed in the public service, (b) is not a recipient but has exercised an option for a deferred annuity under any of sections 12 to 13.001 of the Public Service Superannuation Act or is entitled to do so, and (c) has reached 50 years of age but has not yet reached 60 years of age, if the person has exercised an option under section 12 or 13 of the Public Service Superannuation Act or is entitled to do so, or has reached 55 years of age but has not yet reached 65 years of age, if the person has exercised an option under section 12.1 or 13.001 of that Act or is entitled to do so, a person entitled to support under the financial support order may apply for an order under subsection (2) to any court in Canada that has jurisdiction to make a financial support order. Pension benefit not immediately payable — Canadian Forces (1.1) A person who is entitled to support under a valid and subsisting financial support order may apply for an order under subsection (2) to any court in Canada that has jurisdiction to make a financial support order if the person against whom the financial support order is made (a) has ceased to be required to make contributions under section 5 of the Canadian Forces Superannuation Act or has ceased to be a participant under subsection 5(1) of the Reserve Force Pension Plan Regulations ; (b) is not a recipient and is entitled to a deferred annuity under section 17 of the Canadian Forces Superannuation Act or subsection 44(1) of the Reserve Force Pension Plan Regulations ; and (c) has reached 50 years of age but has not yet reached 60 years of age. Order (2) A court to which an application is made under subsection (1) or (1.1) may make an order deeming the person against whom there is a valid and subsisting financial support order to have exercised an option under any of sections 12 to 13.001 of the Public Service Superannuation Act , section 18 of the Canadian Forces Superannuation Act or section 45 of the Reserve Force Pension Plan Regulations in favour of an annual allowance payable as of the date of the making of the order under this subsection if the court is satisfied that (a) there is an extended pattern of non-payment of the financial support order; and (b) the person making the application has taken reasonable steps to enforce the financial support order through other means. 1997, c. 1, s. 33; 2003, c. 22, s. 225(E); 2012, c. 31, s. 502 2019, c. 16, s. 107
Garnishment, Attachment and Pension Diversion Act — G-2 35.2
Effect of order 35.2 An order made under subsection 35.1(2) shall be deemed for all purposes to have the same effect as if the person to whom the order relates had exercised the option referred to in the order. 1997, c. 1, s. 33
Garnishment, Attachment and Pension Diversion Act — G-2 35.3
Provision of information 35.3 On application by a person who is entitled to support under a valid and subsisting financial support order, the Minister shall, in accordance with the regulations, provide the person with the prescribed information concerning any matter related to the making of an application under section 35.1. 1997, c. 1, s. 33 2019, c. 16, s. 108
Garnishment, Attachment and Pension Diversion Act — G-2 35.4
Representation 35.4 An application under section 35.1 or 35.3 may be made on behalf of a person by any other person or by a provincial enforcement service. 1997, c. 1, s. 33 2019, c. 16, s. 108
Garnishment, Attachment and Pension Diversion Act — G-2 36
Rules governing amount of diversion 36 Where (a) a financial support order provides only for periodic payments and the recipient’s pension benefit consists only of periodic payments, or (b) a financial support order provides only for a lump sum payment and the recipient’s pension benefit consists only of a lump sum payment, the amount to be diverted from the recipient’s net pension benefit shall be governed by the following rules: (c) if the recipient is domiciled in Canada and habitually resident in a province in which there is in force a law of general application permitting garnishment, attachment or diversion of pensions for the enforcement of financial support orders, the amount to be diverted shall be determined in accordance with the law of that province in force at the time of the diversion payment, (d) if the recipient is domiciled in Canada and habitually resident elsewhere than in a province described in paragraph (c), the amount to be diverted shall be the amount required to satisfy the financial support order, up to a maximum of 50% of the recipient’s net pension benefit, (e) if the recipient is domiciled outside Canada and the applicant is habitually resident in a province described in paragraph (c), the amount to be diverted shall be determined in accordance with the law of that province in force at the time of the diversion payment, (f) if the recipient is domiciled outside Canada and the applicant is habitually resident in a province other than one described in paragraph (c), the amount to be diverted shall be the amount required to satisfy the financial support order, up to a maximum of 50% of the recipient’s net pension benefit, or (g) if the recipient and the applicant are domiciled outside Canada and are habitually resident outside Canada, the amount to be diverted shall be the amount required to satisfy the financial support order, up to a maximum of 50% of the recipient’s net pension benefit. R.S., 1985, c. G-2, s. 36; 1997, c. 1, s. 34 2019, c. 16, s. 109(E)
Garnishment, Attachment and Pension Diversion Act — G-2 37
Lump sum financial support order vs. periodic pension benefit 37 (1) Where a financial support order provides only for a lump sum payment and the recipient’s pension benefit consists only of periodic payments, no diversion shall be made, except as provided in subsection (2). Circumstances in which diversion shall be made (2) Where the Minister is of the opinion that it is impossible or impracticable for a financial support order described in subsection (1) to be varied to stipulate periodic payments and the Minister has so notified the applicant and the recipient, a diversion shall be made in the amount of fifty per cent of the recipient’s monthly net pension benefit, subject to subsection (3), until (a) the financial support order has been satisfied in full by the diversion; or (b) the Minister is satisfied, on receipt of evidence submitted by the applicant or recipient, that the financial support order has been satisfied in full by other means or is no longer valid and subsisting. Filing of annual statement (3) Where a diversion described in subsection (2) is made, the applicant must file annually with the Minister, within the prescribed time, a written statement respecting the applicant’s continued entitlement to the diversion, containing the prescribed information, signed by the applicant and witnessed by a person of a prescribed category. Where subsection (3) not complied with (4) Where subsection (3) is not complied with, the diversion shall be terminated as of the first day of the month following the expiration of the time prescribed under subsection (3), without prejudice to the applicant’s right to re-apply under this Part. R.S., 1985, c. G-2, s. 37 2019, c. 16, s. 110(F)
Garnishment, Attachment and Pension Diversion Act — G-2 38
Financial support order providing for lump sum and periodic payments vs. periodic pension benefit 38 Where a financial support order provides for a lump sum payment and for periodic payments and the recipient’s pension benefit consists only of periodic payments, the two components of the financial support order shall be treated as follows: (a) the periodic component of the financial support order shall be dealt with in accordance with the rules in paragraphs 36(c) to (g); and (b) where (i) the amount diverted pursuant to paragraph (a) is less than fifty per cent of the recipient’s net pension benefit, and (ii) the maximum that could be diverted pursuant to paragraph (a) as a result of the application of the rules in paragraphs 36(c) to (g) exceeds the amount actually diverted pursuant to paragraph (a), then, in respect of the excess referred to in subparagraph (ii), section 37 applies, with such modifications as the circumstances require, to the lump sum component of the financial support order, but the application of that section may not raise the total diversion under this Part to more than fifty per cent of the recipient’s net pension benefit. R.S., 1985, c. G-2, s. 38; 1997, c. 1, s. 35
Garnishment, Attachment and Pension Diversion Act — G-2 39
Periodic financial support order versus lump sum pension benefit 39 (1) If a financial support order provides only for periodic payments and the recipient’s pension benefit consists only of a lump sum, the Minister shall, immediately after receiving a duly completed application, (a) take all reasonable steps to cause payment to the recipient of any portion of the recipient’s pension benefit that could be subject to diversion as a result of the application of the rules in paragraphs 36(c) to (g) to be delayed, in accordance with this section; and (b) cause the applicant to be notified in accordance with the regulations that, unless the financial support order is varied in accordance with this section, it will be treated as a financial support order for a lump sum payment of an amount equal to one periodic payment under the original financial support order. Applicant must seek variation of financial support order (2) Where, within thirty days of receipt by the applicant of the notification referred to in paragraph (1)(b), the Minister is satisfied, on receipt of evidence submitted by the applicant, that the applicant has applied to court for variation of the financial support order to one providing in whole or in part for a lump sum payment, the Minister shall cause payment of the pension benefit to the recipient to be further delayed for a further period not exceeding ninety days. (3) [Repealed, 2019, c. 16, s. 111] Where condition not satisfied (4) Where the evidence referred to in subsection (2) is not received by the Minister within the period mentioned in that subsection, the Minister shall forthwith treat the application for diversion as an application based on a financial support order for the payment of a lump sum equal to the amount of one periodic payment under the original financial support order. Applicant must submit varied financial support order to Minister (5) If, within 90 days after receiving the evidence referred to in subsection (2), the Minister receives a copy of a varied financial support order providing in whole or in part for a lump sum payment, the Minister shall proceed with the application for diversion in accordance with this Part. If condition not satisfied (6) If a copy of the varied financial support order referred to in subsection (5) is not received by the Minister within the period mentioned in that subsection, the Minister shall treat the application for diversion as an application based on a financial support order for the payment of a lump sum equal to the amount of one periodic payment under the original financial support order. R.S., 1985, c. G-2, s. 39; 1997, c. 1, s. 36 2019, c. 16, s. 111
Garnishment, Attachment and Pension Diversion Act — G-2 40
Financial support order for lump sum and periodic payments vs. lump sum pension benefit 40 Where a financial support order provides for a lump sum payment and periodic payments and the recipient’s pension benefit consists only of a lump sum, the two components of the financial support order shall be treated as follows: (a) the lump sum component of the financial support order shall be dealt with in accordance with the rules in paragraphs 36(c) to (g); and (b) where the maximum that could be diverted pursuant to paragraph (a) as a result of the application of the rules in paragraphs 36(c) to (g) exceeds the amount actually diverted pursuant to paragraph (a), then, in respect of that excess, section 39 applies, with such modifications as the circumstances require, to the periodic component of the financial support order. R.S., 1985, c. G-2, s. 40; 1997, c. 1, s. 37
Garnishment, Attachment and Pension Diversion Act — G-2 40.1
Arrears 40.1 In the case of a financial support order that is an order or judgment for arrears of payments, despite paragraph 36(d), (f) or (g), subsection 37(2) or section 38, 39 or 40, the amount to be diverted may exceed 50% of the recipient’s net pension benefit. 1997, c. 1, s. 38 2019, c. 16, s. 112
Garnishment, Attachment and Pension Diversion Act — G-2 40.2
Designation of Minister 40.2 The Governor in Council may, by order, designate one or more federal ministers as the Minister or Ministers for the purposes of any provision of this Part and the enactments set out in items 12 and 16 of the schedule. 2019, c. 16, s. 113
Garnishment, Attachment and Pension Diversion Act — G-2 41
Application to vary amount being diverted or to terminate diversion 41 (1) When a diversion is being carried out, either the applicant or the recipient may at any time apply to the Minister, in accordance with the regulations, for a variation in the amount being diverted or for termination of the diversion. When variation or termination effective (2) Despite a recipient’s entitlement under an enactment listed in the schedule, the variation or termination of a diversion is effective only as of the first day of the month after the month in which the Minister receives the duly completed application for variation or termination, as the case may be. R.S., 1985, c. G-2, s. 41 2019, c. 16, s. 113
Garnishment, Attachment and Pension Diversion Act — G-2 42
Errors in amounts paid 42 (1) Where a diversion payment made to an applicant is less than the amount that should have been paid to the applicant pursuant to this Part, the amount of the deficiency (a) to the extent that it was in error paid to the recipient, is a debt due to Her Majesty by the recipient, and may be recovered from the recipient by way of deduction from, or set-off or compensation against, future pension benefits to be paid to the recipient; and (b) to the extent that it was in error retained by Her Majesty, becomes a debt due to the applicant by Her Majesty. Recovery (2) If a diversion payment made to an applicant is greater than the amount that should have been paid to the applicant under this Part, the amount of the excess is a debt due to Her Majesty by the applicant and may be recovered from the applicant by way of deduction from, or set-off or compensation against, future diversion payments to be paid to the applicant under this Part. R.S., 1985, c. G-2, s. 42 2019, c. 16, s. 114
Garnishment, Attachment and Pension Diversion Act — G-2 43
Where diversion is less than $10 per month 43 Where periodic diversion payments under this Part are less than ten dollars per month, the Minister may direct that they be paid in arrears, in equal instalments, either quarterly, semi-annually or annually. 1980-81-82-83, c. 100, s. 33
Garnishment, Attachment and Pension Diversion Act — G-2 44
Death of recipient 44 Periodic diversion payments shall terminate at the end of the month in which the recipient dies. 1980-81-82-83, c. 100, s. 34
Garnishment, Attachment and Pension Diversion Act — G-2 45
Offence 45 Every person who makes a false or misleading representation to the Minister in any application or other proceeding under this Part is guilty of an offence punishable on summary conviction. 1980-81-82-83, c. 100, s. 35
Garnishment, Attachment and Pension Diversion Act — G-2 46
Regulations 46 The Governor in Council may, on the recommendation of the Minister, make regulations (a) respecting the making of applications on behalf of a person by another person or by a provincial enforcement service under section 33, and respecting the payment of diverted amounts to a person for the benefit of another person or to a provincial enforcement service; (a.1) respecting documents which must accompany an application made under section 33, which documents may vary according to the applicant and the circumstances specified in the regulations; (a.2) respecting the submission of the document referred to in subsection 33(2.2); (b) respecting the amount or amounts to be diverted from a recipient’s net pension benefit, and respecting the procedure to be followed in any situation not dealt with in sections 36 to 40; (b.1) respecting the provision of information for the purposes of section 35.3; (b.2) respecting methods of notification for the purpose of section 39 and providing for the day on which notification is deemed to be effected for the purpose of that section; (b.3) prescribing the circumstances in which a copy of the financial support order referred to in subsection 39(5) is to be certified; (c) respecting the grounds for, and the procedure relating to applications for, variations in the amount being diverted or for termination of a diversion; (d) prescribing anything that by this Part is to be prescribed; and (e) generally for carrying out the purposes and provisions of this Part. R.S., 1985, c. G-2, s. 46; 1997, c. 1, s. 39 2019, c. 16, s. 115
Garnishment, Attachment and Pension Diversion Act — G-2 47
Information to be made available to the public 47 The Minister shall cause information on the manner of applying for a diversion under this Part to be made available throughout Canada in such a manner that the public will have reasonable access thereto. 1980-81-82-83, c. 100, s. 37
Garnishment, Attachment and Pension Diversion Act — G-2 48
Designation of Minister 48 The Governor in Council may, by order, designate one or more federal ministers as the Minister or Ministers for the purposes of any provision of this Part or Part I. 2019, c. 16, s. 116
Garnishment, Attachment and Pension Diversion Act — G-2 49
Research 49 (1) The Minister may undertake research related to matters governed by this Act. Agreement to collect information (2) The Minister shall not collect information for the purpose of subsection (1) from a parliamentary entity unless the Minister entered into an agreement to do so with the entity in question. Parliamentary entity (3) For the purpose of this section, parliamentary entity has the same meaning as in section 2. 2019, c. 16, s. 116
Garnishment, Attachment and Pension Diversion Act — G-2 50
Prohibition 50 An officer or employee of, or person who is hired on a contractual basis by, Her Majesty in right of Canada or a parliamentary entity who obtains personal information , as defined in section 3 of the Privacy Act , under this Act shall not, except in performing their duties under this Act or if so authorized under another Act of Parliament, knowingly communicate the information or allow it to be communicated to any person, or knowingly allow any person to inspect or have access to any statement or other writing containing the information. 2019, c. 16, s. 116
Garnishment, Attachment and Pension Diversion Act — G-2 51
Offence and punishment 51 Every person who contravenes section 50 is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding six months, or to both. 2019, c. 16, s. 116
Garnishment, Attachment and Pension Diversion Act — G-2 121
Garnishment, Attachment and Pension Diversion Act — garnishee summons 121 Subsections 6(2) and 18(2) of the Garnishment, Attachment and Pension Diversion Act (“other Act”), as they read immediately before the day on which section 85 of this Act comes into force, apply to a garnishee summons served under the other Act before that day.
Garnishment, Attachment and Pension Diversion Act — G-2 372
Prothonotaries 372 For greater certainty, every person who, immediately before the day on which this section comes into force, holds office as prothonotary of the Federal Court, supernumerary prothonotary of the Federal Court, prothonotary of the Tax Court of Canada or supernumerary prothonotary of the Tax Court of Canada continues in office as associate judge of the Federal Court, supernumerary associate judge of the Federal Court, associate judge of the Tax Court of Canada or supernumerary associate judge of the Tax Court of Canada, as the case may be.
Global Minimum Tax Act — G-3.3 1
Short title 1 This Act may be cited as the Global Minimum Tax Act .
Global Minimum Tax Act — G-3.3 2
ct of that domestic top-up amount (or equivalent). Deemed flow-through entity and tax transparent entity (8) A constituent entity that is not subject to covered taxes as a result of being tax resident in any jurisdiction and is not subject to a qualified domestic minimum top-up tax is deemed to be a flow-through entity and a tax transparent entity, to the extent that (a) it is fiscally transparent under the laws of the jurisdiction where its owners are located; (b) it does not have a place of business in the jurisdiction where it was created; and (c) its income, expenditure, profit or loss is not attributable to a permanent establishment. Interpretation — election (9) A reference to an election or a revocation of an election for a fiscal year, or to the filing constituent entity of an MNE group electing or revoking an election for a fiscal year, is to be interpreted as a reference to an election or a revocation made in the GIR of the MNE group for the fiscal year.
Global Minimum Tax Act — G-3.3 (a)
acceptable financial accounting standard means (a) Canadian generally accepted accounting principles (GAAP); (b) IFRS; or (c) the generally accepted accounting principles of (i) Australia, (ii) Brazil, (iii) European Economic Area member states, (iv) European Union member states, (v) Hong Kong (Special Administrative Region of the People’s Republic of China), (vi) Japan, (vii) Mexico, (viii) New Zealand, (ix) People’s Republic of China, (x) Republic of India, (xi) Republic of Korea, (xii) Singapore, (xiii) Switzerland, (xiv) United Kingdom, or (xv) United States. ( norme de comptabilité financière admissible )
Global Minimum Tax Act — G-3.3
adjusted covered taxes , of a constituent entity of an MNE group for a fiscal year, has the same meaning as in subsection 22 (1). ( impôts concernés ajustés )
Global Minimum Tax Act — G-3.3
adjustment year means a fiscal year in respect of which an adjustment is made to the GloBE income or loss or adjusted covered taxes, for the fiscal year, of a constituent entity of an MNE group or the jurisdictional adjusted covered taxes of an MNE group for the fiscal year because of the application of an ETR adjustment provision. ( année d’ajustement )
Global Minimum Tax Act — G-3.3
aggregate asset gain , in respect of an election under subsection 18 (23), means the net gain in a fiscal year from the disposition of local tangible assets by all of the constituent entities of an MNE group that are located in a particular jurisdiction, excluding any gain or loss on a transfer of assets between group entities. ( profit cumulé sur cession d’actifs )
Global Minimum Tax Act — G-3.3
aggregate asset loss , in respect of an election under subsection 18 (23), means the net loss in a fiscal year from the disposition of local tangible assets by all of the constituent entities of an MNE group that are located in a particular jurisdiction, excluding any gain or loss on a transfer of assets between group entities. ( perte cumulée sur cession d’actifs )
Global Minimum Tax Act — G-3.3
allocable share has the same meaning as in subsection 15 (2). ( part à répartir )
Global Minimum Tax Act — G-3.3
allocated adjustment top-up amount has the same meaning as in subsection 30 (5). ( montant complémentaire d’ajustement attribué )
Global Minimum Tax Act — G-3.3
ancillary international shipping activity has the same meaning as in subsection 19 (11). ( activité de transport maritime international accessoire )
Global Minimum Tax Act — G-3.3
ancillary international shipping costs has the same meaning as in subsection 19 (10). ( coûts relatifs au transport maritime international accessoires )