GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Expenditure Restraint Act — E-15.5 58
Provisions compensating for restraint measures of no effect 58 If a provision of a collective agreement that is entered into — or of an arbitral award that is made, or of terms and conditions of employment that are established — on or before the day on which this Act comes into force provides for compensation for amounts that employees did not receive as a result of the restraint measures in this Act, that provision is of no effect or is deemed never to have had effect, as the case may be.
Expenditure Restraint Act — E-15.5 59
No changes to performance pay plans — new collective agreements, etc. 59 No provision of any collective agreement that is entered into — or of any arbitral award that is made, or of any terms and conditions of employment that are established — after the day on which this Act comes into force may, for any period that begins during the restraint period, change the performance pay plans, including the amounts or rates, that apply to any employees governed by the agreement, award or terms and conditions of employment.
Expenditure Restraint Act — E-15.5 60
No changes to performance pay plans — existing collective agreements, etc. 60 If a provision of a collective agreement that is entered into — or of an arbitral award that is made, or of terms and conditions of employment that are established — during the period that begins on December 8, 2008 and ends on the day on which this Act comes into force changes, for any period that begins during the restraint period, the performance pay plans, including the amounts or rates, that apply to any employees governed by the agreement, award or terms and conditions of employment, the change is of no effect or is deemed never to have had effect, as the case may be.
Expenditure Restraint Act — E-15.5 61
No changes to performance pay plans — existing collective agreements, etc. 61 If a provision of a collective agreement that is entered into — or of an arbitral award that is made, or of terms and conditions of employment that are established — before December 8, 2008 changes, for any period that begins in the period that begins on December 8, 2008 and ends on March 31, 2011, the performance pay plans, including the amounts or rates, that apply to any employees governed by the agreement, award or terms and conditions of employment, the change is of no effect or is deemed never to have had effect, as the case may be.
Expenditure Restraint Act — E-15.5 62
Royal Canadian Mounted Police 62 Despite sections 44 to 49 , the Treasury Board may change the amount or rate of any allowance, or make any new allowance, applicable to members of the Royal Canadian Mounted Police if the Treasury Board is of the opinion that the change or the new allowance, as the case may be, is critical to support transformation initiatives relating to the Royal Canadian Mounted Police.
Expenditure Restraint Act — E-15.5 63
Powers and duties of Treasury Board 63 (1) The Treasury Board may exercise the powers and shall perform the duties in relation to this Act that are necessary to enable it to determine whether an employer of employees, other than employees referred to in paragraph 13 (1)(c) or (3)(a), is complying with this Act. Information and documentation (2) The Treasury Board may require from the employer any information and documentation that it considers necessary to enable it to determine whether the employer is complying with this Act. Treasury Board directive (3) If the Treasury Board determines under this section that the employer is not complying with this Act, it may issue any directives that it considers appropriate to ensure the compliance.
Expenditure Restraint Act — E-15.5 64
Debt due to Her Majesty 64 (1) Every amount paid — including amounts paid before the day on which this Act comes into force — to any person in excess of the amount that should have been paid as a result of this Act is a debt due to Her Majesty and may be recovered as such. Overpayment (2) Any amount that is a debt due to Her Majesty as a result of subsection (1) is deemed to be an overpayment to which subsection 155(3) of the Financial Administration Act applies. Application (3) For greater certainty, subsection (1) applies to, but is not limited to, the following amounts: (a) amounts paid under a provision that by the operation of this Act is of no effect or is deemed never to have had effect; and (b) amounts paid as a result of the payment of any amount referred to in paragraph (a).
Expenditure Restraint Act — E-15.5 65
Orders 65 The Governor in Council may, on the recommendation of the Treasury Board, by order, amend Schedule 1 by adding to or deleting from it the name of any Crown corporation or public body.
Expenditure Restraint Act — E-15.5 398
Application 398 Sections 30 and 33 of the Public Sector Equitable Compensation Act and sections 396 and 397 apply despite any provision of the Expenditure Restraint Act .
Expenditure Restraint Act — E-15.5 55
Other references 55 (2) Unless the context requires otherwise, every reference to the Public Service Labour Relations Act in any provision of an Act of Parliament other than a provision referred to in subsection (1) is to be read as a reference to the Federal Public Sector Labour Relations Act .
Expenditure Restraint Act — E-15.5 372
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.
Expenditure Restraint Act — E-15.5 432
432 Sections 397 to 399 of the Act are repealed.
Excise Tax Act — E-15 1
Short title 1 This Act may be cited as the Excise Tax Act . [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 1
Excise Tax Act — E-15 2
to which the parts are to be incorporated; and (b) the amount, if any, charged for the warranty is included in the sale price charged by the manufacturer for the goods to be replaced or the goods into which the parts are to be incorporated or, if those goods are imported goods, in the duty paid value thereof. Retroactive effect (5.1) For the purposes of this Act, a determination under paragraph (b) of the definition municipality in subsection (1) shall, if it so provides, be retroactive and be deemed to have come into force on a day prior to the day on which it is made, which prior day shall not be more than four years before the day on which the determination is made. References to tax etc. under Act (6) Any reference in a regulation or order made before 1991 under an Act of Parliament to a refund, remission or other relief from or in respect of a tax, duty, excise or levy under (a) the Excise Tax Act , (b) the laws relating to customs or customs duties, or (c) the laws relating to excise or duties of excise shall, except where the regulation or order otherwise expressly provides, be deemed not to include a reference to a refund, remission or other relief from the tax imposed under Part IX. (7) [Repealed, 2001, c. 16, s. 16] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 2; R.S., 1985, c. 15 (1st Supp.), s. 1, c. 7 (2nd Supp.), s. 1, c. 12 (4th Supp.), s. 1; 1990, c. 45, s. 1; 1993, c. 25, s. 54, c. 28, s. 78, c. 38, s. 86; 1994, c. 29, s. 1; 1998, c. 19, s. 275; 1999, c. 17, s. 145, c. 28, s. 158, c. 31, s. 247(F); 2000, c. 30, s. 2; 2001, c. 16, s. 16, c. 17, s. 233; 2002, c. 7, s. 166, c. 22, ss. 366, 413; 2005, c. 38, s. 99; 2007, c. 18, s. 64; 2010, c. 25, s. 126; 2011, c. 15, s. 10; 2014, c. 2, s. 9; 2016, c. 7, s. 72
Excise Tax Act — E-15
accredited representative [Repealed, 2002, c. 22, s. 366]
Excise Tax Act — E-15
Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act ; ( Agence )
Excise Tax Act — E-15
Atlantic manufactured tobacco [Repealed, 2001, c. 16, s. 16]
Excise Tax Act — E-15
bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act ; ( banque )
Excise Tax Act — E-15
black stock [Repealed, 2002, c. 22, s. 413]
Excise Tax Act — E-15
black stock cigarettes [Repealed, 2002, c. 22, s. 413]
Excise Tax Act — E-15
black stock manufactured tobacco [Repealed, 2001, c. 16, s. 16]
Excise Tax Act — E-15
cigarette [Repealed, 2002, c. 22, s. 366]
Excise Tax Act — E-15
Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act ; ( commissaire )
Excise Tax Act — E-15
cosmetics means goods, whether possessing therapeutic or prophylactic properties or not, commonly or commercially known as toilet articles, preparations or cosmetics, that are intended for use or application for toilet purposes, or for use in connection with the care of the human body, including the hair, nails, eyes, teeth, or any other part or parts thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes toilet soaps, shaving soaps and shaving creams, skin creams and lotions, shampoos, mouth washes, oral rinses, toothpastes, tooth powders, denture creams and adhesives, antiseptics, bleaches, depilatories, perfumes, scents and similar preparations; ( cosmétiques )
Excise Tax Act — E-15
diesel fuel includes any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel oil that is intended for use and is actually used as heating oil; ( combustible diesel )
Excise Tax Act — E-15
document includes money, a security and a record; ( document )
Excise Tax Act — E-15
duty free shop has the meaning assigned by subsection 2(1) of the Customs Act ; ( boutique hors taxes )
Excise Tax Act — E-15
foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country; ( boutique hors taxes à l’étranger )
Excise Tax Act — E-15
foreign ships’ stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft; ( provisions de bord à l’étranger )
Excise Tax Act — E-15
gasoline means gasoline type fuels for use in internal combustion engines other than aircraft engines; ( essence )
Excise Tax Act — E-15
health goods means any material, substance, mixture, compound or preparation, of whatever composition or in whatever form, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, a disorder, an abnormal physical state or the symptoms thereof in human beings or animals or for use in restoring, correcting or modifying organic functions in human beings or animals; ( marchandises relatives à la santé )
Excise Tax Act — E-15
heating oil means any fuel oil that is consumed exclusively for providing heat to a home, building or similar structure and that is not consumed for generating heat in an industrial process, including any commercial process that involves removing moisture from a good; ( huile à chauffage )
Excise Tax Act — E-15
licensed tobacco manufacturer [Repealed, 2001, c. 16, s. 16]
Excise Tax Act — E-15 (a)
listed international agreement means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; ( accord international désigné )
Excise Tax Act — E-15
manufactured tobacco [Repealed, 2002, c. 22, s. 366]
Excise Tax Act — E-15 (a)
manufacturer or producer includes (a) the assignee, trustee in bankruptcy, liquidator, executor, liquidator of a succession or curator of any manufacturer or producer and, generally, any person who continues the business of a manufacturer or producer or disposes of his assets in any fiduciary capacity, including a bank exercising any powers conferred upon it by the Bank Act and a trustee for bondholders, (b) any person, firm or corporation that owns, holds, claims or uses any patent, proprietary, sales or other right to goods being manufactured, whether by them, in their name or for or on their behalf by others, whether that person, firm or corporation sells, distributes, consigns or otherwise disposes of the goods or not, (c) any department of the government of Canada or any province, any board, commission, railway, public utility, manufactory, company or agency owned, controlled or operated by the government of Canada or any province, or under the authority of the legislature or the lieutenant governor in council of any province, that manufactures or produces taxable goods, (d) any person who sells, otherwise than in a retail store exclusively and directly to consumers, cosmetics that were not manufactured by him in Canada, other than a person who sells those cosmetics exclusively and directly to hairstylists, cosmeticians and other similar users for use in the provision of personal grooming services and not for resale, (e) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 1] (f) any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers, (g) any person who imports into Canada new motor vehicles designed for highway use, or chassis therefor, (h) any person who sells, otherwise than predominantly to consumers, new motor vehicles designed for highway use, or chassis therefor, (i) any person who sells goods enumerated in Schedule III.1, other than a person who sells those goods exclusively and directly to consumers, and (j) any person who sells or leases prerecorded video cassettes that are new or have not been used in Canada, other than a person who sells or leases such goods exclusively and directly to consumers other than to consumers who lease such goods to other persons; ( fabricant ou producteur )
Excise Tax Act — E-15
Minister means the Minister of National Revenue; ( ministre )
Excise Tax Act — E-15
mobile home means a trailer unit not less than three metres wide by eight metres long, equipped with complete plumbing, electrical and heating facilities and designed to be towed on its own chassis to a building site for installation on a foundation and connection to service facilities at that site and to be used for residential, commercial, educational, institutional or industrial purposes, but does not include any free-standing appliances or furniture sold with the unit or any travel trailer, motor home, camping trailer or other vehicle or trailer for recreational use; ( maison mobile )
Excise Tax Act — E-15
modular building unit means a building component or unit, the manufacture and assembly of which is completed or substantially completed before delivery to a construction site, that is designed for installation on a foundation and is composed of at least one room or area with finished walls, a finished floor and a finished ceiling, including installed plumbing, heating and electrical equipment appropriate to that room or area, and that, when installed on a foundation at the site, with or without other similarly manufactured and assembled components or units, forms a complete residential, commercial, educational, institutional or industrial building, but does not include any freestanding appliances or furniture sold with the unit; ( bâtiment modulaire )
Excise Tax Act — E-15 (a)
municipality means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated, or (b) such other local authority as the Minister may determine to be a municipality for the purposes of this Act; ( municipalité )
Excise Tax Act — E-15
operator of a duty free shop means the person operating the duty free shop who is licensed as a wholesaler under Part VI and is deemed by subsection 55(2) to be a bona fide wholesaler or jobber; ( exploitant )
Excise Tax Act — E-15
person means an individual, partnership, corporation, trust, estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever; ( personne )
Excise Tax Act — E-15 (a)
prescribed means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( prescrit )
Excise Tax Act — E-15
record includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form; ( registre )
Excise Tax Act — E-15
stamp or excise stamp means a stamp prepared for the purposes of this Act pursuant to a direction of the Minister under section 60; ( timbre ou timbre d’accise )
Excise Tax Act — E-15
telecommunication [Repealed, 1993, c. 38, s. 86]
Excise Tax Act — E-15
this Act means this Act except Part IX and Schedules V to X. ( présente loi )
Excise Tax Act — E-15
tobacco stick [Repealed, 2002, c. 22, s. 366]
Excise Tax Act — E-15 3
Definitions 3 In this Part, exchange means a group of persons formed for the purpose of exchanging reciprocal contracts of indemnity or inter-insurance with each other through the same attorney; ( Bourse ) insurer means any corporation incorporated for the purpose of carrying on the business of insurance, any association of persons formed on the plan known as Lloyds whereby each associate underwriter becomes liable for a stated, limited or proportionate part of the whole amount insured under a contract of insurance, and any exchange; ( assureur ) net premiums means the gross premiums paid or payable under a contract of insurance, less dividends received or receivable in respect of the contract and less premiums returned on cancellation of the contract. ( primes nettes ) Superintendent [Repealed, 1999, c. 17, s. 146] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 3; R.S., 1985, c. 18 (3rd Supp.), s. 35; 1999, c. 17, s. 146
Excise Tax Act — E-15
exchange means a group of persons formed for the purpose of exchanging reciprocal contracts of indemnity or inter-insurance with each other through the same attorney; ( Bourse )
Excise Tax Act — E-15
insurer means any corporation incorporated for the purpose of carrying on the business of insurance, any association of persons formed on the plan known as Lloyds whereby each associate underwriter becomes liable for a stated, limited or proportionate part of the whole amount insured under a contract of insurance, and any exchange; ( assureur )
Excise Tax Act — E-15
net premiums means the gross premiums paid or payable under a contract of insurance, less dividends received or receivable in respect of the contract and less premiums returned on cancellation of the contract. ( primes nettes )
Excise Tax Act — E-15
Superintendent [Repealed, 1999, c. 17, s. 146]
Excise Tax Act — E-15 4
Tax on premiums in respect of insurance effected outside Canada 4 (1) Every person resident in Canada by whom or on whose behalf a contract of insurance, other than a contract of reinsurance, is entered into or renewed against a risk ordinarily within Canada at the time the contract is entered into or renewed, (a) with (i) any insurer not incorporated under the laws of Canada or of any province or not formed in Canada, or (ii) any exchange having its chief place of business outside Canada or having a principal attorney-in-fact whose chief place of business is outside Canada, that at the time the contract is entered into or renewed is not authorized under the laws of Canada or of any province to transact the business of insurance, or (b) with any insurer that at the time the contract is entered into or renewed is authorized under the laws of Canada or of any province to transact the business of insurance, if the contract is entered into or renewed through a broker or agent outside Canada, shall, on or before April 30 in each year, pay to the Minister, in addition to any other tax payable under any other law, a tax of ten per cent on the net premiums paid or payable during the immediately preceding calendar year in respect of that insurance. Application (2) Subsection (1) does not apply to (a) any contract of life insurance, personal accident insurance, sickness insurance or insurance against marine risks, or any contract of insurance against nuclear risks to the extent that the insurance against nuclear risks is not, in the opinion of the Commissioner, available within Canada; or (b) any other contract of insurance entered into after February 19, 1973 to the extent that the insurance is not, in the opinion of the Commissioner, available within Canada. Residence of corporation (3) For the purposes of this section, every corporation carrying on business in Canada shall be deemed to be a person resident in Canada. Through whom contract made (4) Where a contract of insurance is entered into or renewed through more than one broker or agent, or where payment of the premium or any part of the premium thereon is effected through more than one broker or agent, the contract shall, for the purposes of this Part, be deemed to have been entered into or renewed, as the case may be, through the broker or agent directly retained or instructed by the insured and not through any other broker or agent. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 4; 1999, c. 17, s. 147