GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Settlers’ Effects Acquired with Blocked Currencies Remission Order — 3
3 Remission is hereby granted of the duties, including the tax imposed under Division III of Part IX of the Excise Tax Act , payable on the importation of goods into Canada by a settler within three years after the settler’s arrival in Canada where (a) the settler emigrated to Canada from a country that applies restrictions on the transfer of capital of emigrants therefrom to Canada; and (b) the goods are imported by the settler from the country from which the settler emigrated to Canada where they were purchased by the settler or on the settler's behalf with funds that were on deposit in that country to the settler's credit at the time the settler emigrated. SI/78-118, s. 2; SI/88-18, s. 2; SI/91-8, s. 2; SI/2005-77, s. 2(E)
Settlers’ Effects Acquired with Blocked Currencies Remission Order — 4
4 Remission of duties, including the tax imposed under Division III of Part IX of the Excise Tax Act , pursuant to this Order is conditional on the settler who imports the goods retaining them for the settler’s own use for at least 12 months after the date of importation thereof, and, where any such goods are sold or otherwise disposed of by the settler within 12 months after the date of importation, duties are forthwith due and payable by the settler in an amount equal to the lesser of (a) the duties that, but for this Order, would have been payable on importation into Canada of the goods sold or otherwise disposed of; and (b) the duties payable on the appraised value of the goods at the time of the sale or other disposal thereof. SI/88-18, s. 2; SI/91-8, s. 2
Side Shows and Concessions Remission Order — 1
1 This Order may be cited as the Side Shows and Concessions Remission Order .
Side Shows and Concessions Remission Order — 2
2 In this Order, chief officer of customs , with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; ( agent en chef des douanes ) concession means a concession at a circus, fair, exhibition or rodeo; ( concession de carnaval ) goods does not include anything that is imported for the purpose of being sold or disposed of in any manner in Canada; ( marchandises ) period means 30 consecutive days; ( période ) side show means a side show at a circus, fair, exhibition or rodeo. ( attractions foraines ) SI/88-18, s. 2
Side Shows and Concessions Remission Order — Side Shows and Concessions Remission Order
chief officer of customs , with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; ( agent en chef des douanes )
Side Shows and Concessions Remission Order — Side Shows and Concessions Remission Order
concession means a concession at a circus, fair, exhibition or rodeo; ( concession de carnaval )
Side Shows and Concessions Remission Order — Side Shows and Concessions Remission Order
goods does not include anything that is imported for the purpose of being sold or disposed of in any manner in Canada; ( marchandises )
Side Shows and Concessions Remission Order — Side Shows and Concessions Remission Order
period means 30 consecutive days; ( période )
Side Shows and Concessions Remission Order — Side Shows and Concessions Remission Order
side show means a side show at a circus, fair, exhibition or rodeo. ( attractions foraines )
Side Shows and Concessions Remission Order — 3
3 (1) Subject to subsection (2) and section 4, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other part of the Excise Tax Act on goods imported into Canada and used as a side show or a concession in excess of (a) in the case of a side show, (i) $100 for each period or part thereof that the side show is used solely at fairs or exhibitions subsidized by the Department of Agriculture, or (ii) $200 for each period or part thereof that the side show remains in Canada and is used for purposes other than the purpose referred to in subparagraph (i); and (b) in the case of a concession, (i) $50 for each period or part thereof that the concession is used solely at fairs or exhibitions subsidized by the Department of Agriculture, or (ii) $100 for each period or part thereof that the concession remains in Canada and is used for purposes other than the purpose referred to in subparagraph (i). (2) The amounts set out in subsection (1) shall be reduced by one-half if (a) it is established to the satisfaction of the Minister of National Revenue that the goods so imported were in lieu of and similar to goods that were not available in the immediate vicinity in Canada in which the imported goods were used at the time the goods were imported; and (b) the goods are used in Canada for less than two months. SI/91-8, s. 2; SI/98-19, s. 1
Side Shows and Concessions Remission Order — 4
4 The remission referred to in section 3 shall be granted only (a) if the owner, at the time the goods to be used as a side show or concession are imported, makes an application in writing to the chief officer of customs at the customs office where the goods were reported; (b) if the application referred to in paragraph (a) sets out (i) the places in Canada where the goods will be used, and (ii) the dates when the goods will commence and cease to be used at each place referred to in subparagraph (i); (c) if the chief officer of customs is notified forthwith of any changes in respect of any information required by paragraph (b); (d) if the goods are exported immediately after the date they cease to be used as stated in the application under subparagraph (b)(ii) or the notification under paragraph (c); (e) if the goods are presented to customs for examination prior to their exportation (i) at the customs office where the goods were exported from Canada, or (ii) at an inland customs office, where the goods will be conveyed to a customs office for exportation by a person authorized to transport goods pursuant to the Transportation of Goods Regulations ; and (f) where the goods are presented to customs for examination pursuant to paragraph (e), if the following information is provided on a form satisfactory to the Minister: (i) a description of the goods being exported, (ii) the name of the customs office where the goods were accounted for under section 32 of the Customs Act , (iii) the transaction number and the date of the customs accounting documents, and (iv) a statement that the goods being exported were imported under the Side Shows and Concessions Remission Order . SI/88-18, s. 2; SI/90-138, s. 1(E); SI/91-8, s. 2(E)
Spirit Destruction Remission Order — 1
1 This Order may be cited as the Spirit Destruction Remission Order .
Spirit Destruction Remission Order — 2
2 In this Order, Act means the Excise Act ; ( Loi ) bonding warehouse has the same meaning as assigned to that term by the Act. ( entrepôt )
Spirit Destruction Remission Order — Spirit Destruction Remission Order
bonding warehouse has the same meaning as assigned to that term by the Act. ( entrepôt )
Spirit Destruction Remission Order — 3
3 Subject to section 4, remission of the excise duty imposed pursuant to subsection 1(1) of Part I of the schedule to the Act and payable pursuant to section 52 and subsection 54(1) of the Act is hereby granted where spirits are destroyed due to accidents incurred (a) when transporting the spirits in bond; or (b) while handling the spirits in licensed bonding warehouses.
Spirit Destruction Remission Order — 4
4 Remission under section 3 may be granted on the condition that a request therefor in writing is forwarded to the Minister of National Revenue together with documentary evidence that establishes to his satisfaction that the spirits (a) have not been illegally removed from the bonding warehouse; (b) were not destroyed through the failure of the shipper, warehouse operator or transportation company to exercise reasonable diligence and effective control of his operations; and (c) were destroyed before being released from the control of excise officers.
Syncrude Remission Order — 1
1 This Order may be cited as the Syncrude Remission Order.
Syncrude Remission Order — 2
2 In this Order, barrels means barrels of synthetic crude oil from Leases 17 and 22 pursuant to the Syncrude Project; ( barils ) condition means that the fiscal programs as they relate to the Syncrude Project in effect at the commencement of the Syncrude Project have been revised in such a manner as to have significant adverse economic effect on the Syncrude Project; ( condition ) Crown means Her Majesty in right of the Province of Alberta; ( Couronne ) leased substances means all substances the participant has recovered pursuant to Leases 17 and 22; ( matières louées ) Leases 17 and 22 means Government of Alberta Bituminous Sands Leases Nos. 17 and 22, excluding that portion of Lease No. 17 that is subject to an Agreement dated September 20, 1972 as amended by an Agreement dated September 26, 1972 whereby Great Canadian Oil Sands Limited was granted a sublease of lands contained in Lease No. 17, and includes any other documents or titles that extend the duration of Leases 17 and 22; ( concessions 17 et 22 ) participant means (a) Canada-Cities Service Ltd., a body corporate, incorporated under the laws of Canada and having its head office at the City of Calgary, in the Province of Alberta, (b) Imperial Oil Limited, a body corporate, incorporated under the laws of Canada and having its head office at the municipality of Metropolitan Toronto, in the Province of Ontario, (c) Gulf Oil Canada Limited, a body corporate, incorporated under the laws of Canada and having its head office at the City of Toronto, in the Province of Ontario, (d) the Crown as represented by the Minister of Energy and Resources for the Province of Alberta, (e) Her Majesty in right of Canada as represented by the Minister of Energy, Mines and Resources for Canada, and (f) Ontario Energy Corporation, a body corporate, incorporated by Special Act of the Legislature of the Province of Ontario and having its head office at the City of Toronto, in the Province of Ontario, or any or all of them or their successors or assignees as long as they retain a share in the Syncrude Project; ( participant ) royalty provisions means the provisions contained in paragraphs 12(1)(o) and 18(1)(m), and subsections 69(6) to (10) of the Income Tax Act ; ( dispositions relatives aux redevances ) Syncrude Project means the scheme of the participant for the recovery of leased substances from Leases 17 and 22; ( projet Syncrude ) synthetic crude oil means a mixture, mainly of pentanes and heavier hydrocarbons, that may contain sulphur compounds, that is derived from crude bitumen and that is liquid at the time its volume is measured or estimated. ( pétrole brut synthétique )
Syncrude Remission Order — Syncrude Remission Order
barrels means barrels of synthetic crude oil from Leases 17 and 22 pursuant to the Syncrude Project; ( barils )
Syncrude Remission Order — Syncrude Remission Order
condition means that the fiscal programs as they relate to the Syncrude Project in effect at the commencement of the Syncrude Project have been revised in such a manner as to have significant adverse economic effect on the Syncrude Project; ( condition )
Syncrude Remission Order — Syncrude Remission Order
Crown means Her Majesty in right of the Province of Alberta; ( Couronne )
Syncrude Remission Order — Syncrude Remission Order
leased substances means all substances the participant has recovered pursuant to Leases 17 and 22; ( matières louées )
Syncrude Remission Order — Syncrude Remission Order
Leases 17 and 22 means Government of Alberta Bituminous Sands Leases Nos. 17 and 22, excluding that portion of Lease No. 17 that is subject to an Agreement dated September 20, 1972 as amended by an Agreement dated September 26, 1972 whereby Great Canadian Oil Sands Limited was granted a sublease of lands contained in Lease No. 17, and includes any other documents or titles that extend the duration of Leases 17 and 22; ( concessions 17 et 22 )
Syncrude Remission Order — (a)
participant means (a) Canada-Cities Service Ltd., a body corporate, incorporated under the laws of Canada and having its head office at the City of Calgary, in the Province of Alberta, (b) Imperial Oil Limited, a body corporate, incorporated under the laws of Canada and having its head office at the municipality of Metropolitan Toronto, in the Province of Ontario, (c) Gulf Oil Canada Limited, a body corporate, incorporated under the laws of Canada and having its head office at the City of Toronto, in the Province of Ontario, (d) the Crown as represented by the Minister of Energy and Resources for the Province of Alberta, (e) Her Majesty in right of Canada as represented by the Minister of Energy, Mines and Resources for Canada, and (f) Ontario Energy Corporation, a body corporate, incorporated by Special Act of the Legislature of the Province of Ontario and having its head office at the City of Toronto, in the Province of Ontario, or any or all of them or their successors or assignees as long as they retain a share in the Syncrude Project; ( participant )
Syncrude Remission Order — Syncrude Remission Order
royalty provisions means the provisions contained in paragraphs 12(1)(o) and 18(1)(m), and subsections 69(6) to (10) of the Income Tax Act ; ( dispositions relatives aux redevances )
Syncrude Remission Order — Syncrude Remission Order
Syncrude Project means the scheme of the participant for the recovery of leased substances from Leases 17 and 22; ( projet Syncrude )
Syncrude Remission Order — Syncrude Remission Order
synthetic crude oil means a mixture, mainly of pentanes and heavier hydrocarbons, that may contain sulphur compounds, that is derived from crude bitumen and that is liquid at the time its volume is measured or estimated. ( pétrole brut synthétique )
Syncrude Remission Order — 3
3 (1) Subject to subsection (2), remission is hereby granted to each participant of any tax payable for a taxation year pursuant to Part I of the Income Tax Act as a result of the royalty provisions being applicable to (a) amounts receivable and the fair market value of any property receivable by the Crown as a royalty, tax, rental or levy with respect to the Syncrude Project, or as an amount however described, that may reasonably be regarded as being in lieu of any of the preceding amounts; (b) dispositions of leased substances to the Crown by the participant; and (c) acquisitions of leased substances from the Crown by the participant. (2) No remission shall be granted pursuant to this Order to a participant in respect of a taxation year of that participant that commences after (a) the recovery of 1.1 billion barrels, where the Governor in Council revokes this Order upon being satisfied on the report of the Minister of Finance that the condition exists prior to the recovery of 1.1 billion barrels, (b) the recovery of the number of barrels recovered on the date the Governor in Council revokes this Order upon being satisfied on the report of the Minister of Finance that the condition exists if that date is after the recovery of more than 1.1 billion barrels and less than 2.1 billion barrels, (c) the recovery of 2.1 billion barrels, or (d) December 31, 2003, whichever first occurs.
Annex Code 9075 Sales Tax Remission Order — 1
1 This Order may be cited as the Annex Code 9075 Sales Tax Remission Order . SI/88-17, s. 2
Annex Code 9075 Sales Tax Remission Order — 2
2 Remission is hereby granted of sales tax on all machinery and other goods imported into Canada, the customs duties on which are subject to drawback under Code 9075 of the Customs Tariff in an amount equal to the difference between the amount of sales tax paid or payable on all machinery and other goods and the amount of sales tax that would be payable in respect of all machinery and other goods if the duty-paid value used to calculate that sales tax were reduced by the amount of the drawback. SI/88-17, s. 2
Machinery Sales Tax Remission Order — 1
1 This Order may be cited as the Machinery Sales Tax Remission Order . SI/88-17, s. 2
Machinery Sales Tax Remission Order — 2
2 Remission is hereby granted of sales tax paid or payable under the Excise Tax Act on goods (a) in respect of which customs duties have been remitted in accordance with orders made after November 5, 1980, pursuant to tariff items 42700-1, 42700-2, 42700-3, 42700-4, 42700-5, 42700-9, 42700-10, 42700-11, 42700-12, 42700-13, 42700-14, 42700-15, 42700-16, 42701-1, 42701-2 or 42701-3 of Schedule II to the Customs Tariff , R.S.C. 1985, c. C-54, which orders continue in force under section 133 of the Customs Tariff , R.S., c. 41 (3rd Supp.), and (b) that are released and accounted for under the Customs Act on or after November 5, 1980, in an amount equal to the difference between the amount of sales tax paid or payable on the goods and the amount of sales tax that would be payable in respect of the goods if the duty paid value used to calculate the sales tax on the goods were reduced by the amount of the remission of customs duties granted under this Order. SI/88-17, s. 2; SI/92-203, s. 2
Temporary Export of Aircraft Remission Order — 1
1 This Order may be cited as the Temporary Export of Aircraft Remission Order .
Temporary Export of Aircraft Remission Order — 2
2 In this Order, Deputy Minister means the Deputy Minister of National Revenue for Customs and Excise; ( sous-ministre ) eligible carrier means a common air carrier licensed by the Canadian Transport Commission to provide commercial air service; ( transporteur admissible ) engines means the aircraft engines, including spare engines, that are necessary to propel qualifying aircraft; ( moteurs ) parts means parts of aircraft and engines necessary to maintain and repair qualifying aircraft or engines; ( pièces ) qualifying aircraft means an aircraft licensed by the Canadian Transport Commission. ( aéronef admissible )
Temporary Export of Aircraft Remission Order — Temporary Export of Aircraft Remission Order
Deputy Minister means the Deputy Minister of National Revenue for Customs and Excise; ( sous-ministre )
Temporary Export of Aircraft Remission Order — Temporary Export of Aircraft Remission Order
eligible carrier means a common air carrier licensed by the Canadian Transport Commission to provide commercial air service; ( transporteur admissible )
Temporary Export of Aircraft Remission Order — Temporary Export of Aircraft Remission Order
engines means the aircraft engines, including spare engines, that are necessary to propel qualifying aircraft; ( moteurs )
Temporary Export of Aircraft Remission Order — Temporary Export of Aircraft Remission Order
parts means parts of aircraft and engines necessary to maintain and repair qualifying aircraft or engines; ( pièces )
Temporary Export of Aircraft Remission Order — Temporary Export of Aircraft Remission Order
qualifying aircraft means an aircraft licensed by the Canadian Transport Commission. ( aéronef admissible )
Temporary Export of Aircraft Remission Order — 3
3 Remission is hereby granted to an eligible carrier, in an amount determined in accordance with section 4, of the sales tax paid or payable under the Excise Tax Act in respect of qualifying aircraft and engines imported into Canada or purchased in Canada if (a) the qualifying aircraft and the engines are exported from Canada within 10 years from (i) the day of their original importation into Canada, or (ii) the day of their original purchase in Canada; (b) the qualifying aircraft and the engines are used exclusively outside Canada after September 30, 1973 for a period of not less than 30 days in fulfilment of a contract for commercial air service; (c) evidence is provided to the Deputy Minister that is considered satisfactory to him in respect of the time prescribed pursuant to paragraph (a) and the conditions of use prescribed pursuant to paragraph (b); (d) no remission or refund has been granted in respect of the sales tax paid on the importation or purchase in Canada of the qualifying aircraft and engines; and (e) a complete record of the use of the qualifying aircraft and engines is made available for inspection by officers of the Department of National Revenue for Customs and Excise.
Temporary Export of Aircraft Remission Order — 4
4 The amount of sales tax that may be remitted in respect of qualifying aircraft and engines referred to in section 3 is the aggregate of (a) an amount equal to 1/120 of the sales tax paid on the original importation or original purchase in Canada of the qualifying aircraft and engines for each 30-day period during which the qualifying aircraft and engines were used outside Canada; and (b) an amount equal to 1/30 of the amount of the sales tax for a 30-day period calculated in accordance with paragraph (a) for each day in addition to the 30-day periods calculated under that paragraph that the qualifying aircraft and engines were used outside Canada.
Temporary Export of Aircraft Remission Order — 5
5 (1) Subject to subsection (2), a remission of sales tax is hereby granted, in respect of parts, to an eligible carrier in an amount equal to 25 per cent of the sales tax remitted pursuant to section 3 for each qualifying aircraft in respect of which a remission becomes payable under this Order. (2) No remission pursuant to subsection (1) shall be granted if a remission or refund of sales tax has been granted under any Act of the Parliament of Canada in respect of the sales tax paid on the importation or purchase in Canada of the parts.
Temporary Export of Aircraft Remission Order — 6
6 No remission shall be paid under this Order unless an application for the remission is submitted by the eligible carrier to the Deputy Minister in a form satisfactory to the Deputy Minister within two years following the end of the calendar year in which the remission first became payable.
Chilliwack Airport Zoning Regulations — 1
1 These Regulations may be cited as the Chilliwack Airport Zoning Regulations .
Chilliwack Airport Zoning Regulations — 2
2 In these Regulations, airport means Chilliwack Airport, Township of Chilliwack, in the Province of British Columbia; ( aéroport ) airport reference point means the point determined in the manner set out in Part I of the schedule; ( point de repère de l’aéroport ) approach surface means an imaginary inclined plane extending upward and outward from each end of a strip along and at right angles to the projected centre line thereof, which approach surface is more particularly described in Part II of the schedule; ( surface d’approche ) Minister means the Minister of Transport; ( ministre ) strip means the rectangular portion of the landing area of the airport including the runway prepared for the take-off and landing of aircraft in a particular direction, which strip is more particularly described in Part III of the schedule; ( bande ) transitional surface means an imaginary inclined plane extending upward and outward from the lateral limits of the strip and its approach surfaces, which transitional surface is more particularly described in Part IV of the schedule. ( surface de transition )
Chilliwack Airport Zoning Regulations — Chilliwack Airport Zoning Regulations
airport means Chilliwack Airport, Township of Chilliwack, in the Province of British Columbia; ( aéroport )
Chilliwack Airport Zoning Regulations — Chilliwack Airport Zoning Regulations
airport reference point means the point determined in the manner set out in Part I of the schedule; ( point de repère de l’aéroport )
Chilliwack Airport Zoning Regulations — Chilliwack Airport Zoning Regulations
approach surface means an imaginary inclined plane extending upward and outward from each end of a strip along and at right angles to the projected centre line thereof, which approach surface is more particularly described in Part II of the schedule; ( surface d’approche )
Chilliwack Airport Zoning Regulations — Chilliwack Airport Zoning Regulations
Minister means the Minister of Transport; ( ministre )