GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Payments in Lieu of Taxes Act — M-13 5
Full amount of payment not budgeted 5 (1) If, for any taxation year, (a) a real property tax rate is established by a taxing authority without taking into account all federal property situated within the area in which the taxing authority has the power to levy and collect a real property tax, and (b) the property value of the federal property not taken into account exceeds 25 per cent of the total assessed value of taxable property situated within the area in which the taxing authority has the power to levy and collect a real property tax, the Minister may, in determining the amount of any payment to that taxing authority, make an adjustment in the effective rate or in any portion of it so that the payment will not exceed the amount described in subsection (2). The amount over which a grant will not exceed (2) The amount referred to in subsection (1) is the amount that would have been determined by the Minister if the property value referred to in paragraph (1)(b) that is in excess of twenty-five per cent of the total assessed value of the taxable property situated within the area in which the taxing authority referred to in subsection (1) has the power to levy and collect a real property tax, had been taken into account by the taxing authority in establishing the real property tax rate for the taxation year. Presumption (3) Where one authority collects a real property tax that is established by another authority, the authority that collects the tax shall, for the purposes of subsections (1) and (2), be deemed to be the authority that establishes the real property tax rate. R.S., 1985, c. M-13, s. 5; 2000, c. 8, s. 8
Payments in Lieu of Taxes Act — M-13 6
Payments in lieu of frontage or area tax 6 (1) A payment referred to in paragraph 3(1)(b) shall not exceed the product of (a) the effective rate applicable to federal property in respect of which the payment may be made, and (b) the property dimension of that federal property. Option (2) If a frontage or area tax is payable over a period of more than one year, the Minister may make a payment in lieu of that tax in annual instalments, together with interest, or in a lump sum without interest. R.S., 1985, c. M-13, s. 6; 2000, c. 8, s. 9
Payments in Lieu of Taxes Act — M-13 7
Deductions 7 In determining the amount of a payment for a taxation year under paragraph 3(1)(a), there may be deducted (a) if there is in effect a special arrangement for the provision or financing of an educational service by Her Majesty in right of Canada, the amount established by that arrangement; (b) if there is in effect a special arrangement for an alternative means of compensating a taxing authority, or a body on behalf of which the authority collects a real property tax, for providing a service, the amount established by that arrangement; (c) if a taxing authority, or a body on behalf of which the authority collects a real property tax, is, in the opinion of the Minister, unable or unwilling to provide federal property with a service, and no special arrangement exists, an amount that, in the opinion of the Minister, does not exceed reasonable expenditures incurred or expected to be incurred by Her Majesty in right of Canada to provide the service; and (d) an amount that, in the opinion of the Minister, is equal to any cancellation, reduction or refund in respect of a real property tax that the Minister considers would be applicable to the taxation year in respect of federal property if it were taxable property. R.S., 1985, c. M-13, s. 7; 2000, c. 8, s. 9
Payments in Lieu of Taxes Act — M-13 8
Deductions 8 In determining the amount of a payment under paragraph 3(1)(b), there may be deducted an amount that, in the opinion of the Minister, does not exceed reasonable expenditures incurred or expected to be incurred by Her Majesty in right of Canada to provide federal property with the service or work to which the frontage or area tax is related. R.S., 1985, c. M-13, s. 8; 2000, c. 8, s. 9
Payments in Lieu of Taxes Act — M-13 9
Regulations by Governor in Council 9 (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act and, without restricting the generality of the foregoing, may make regulations (a) adding to or deleting from Schedule I any corporation established by or under an Act of Parliament or performing a function on behalf of the Government of Canada that is included in Schedule III and prescribing the real property or immovables of that corporation that are to be included in Schedule I; (b) prescribing criteria for the purposes of paragraph (b) of the definition other attribute in subsection 2(1); (c) adding to or deleting from Schedule II any structure, work, machinery or equipment to be excluded from the definition federal property under subsection 2(3); (d) [Repealed, 2000, c. 8, s. 10] (e) prescribing the real property and immovables referred to in paragraph 2(3)(h) that are to be included in the definition federal property in subsection 2(1); (f) respecting any payment that may be made in lieu of a real property tax or a frontage or area tax by any corporation included in Schedule III or IV and, without limiting the generality of the foregoing, providing that any payment that may be made shall be determined on a basis at least equivalent to that provided in this Act; (g) respecting any payment that may be made in lieu of a business occupancy tax by every corporation included in Schedule IV; (g.1) providing that, in respect of a taxation year starting on or after January 1, 2000, subsections 3(1.1) and (1.2) and paragraph 3.1(b) apply to corporations included in Schedule III or IV, with any modifications that the circumstances require, in respect of payments in lieu of a real property tax and a frontage or area tax and, in the case of a corporation included in Schedule IV, payments in lieu of a business occupancy tax; (g.2) providing that section 11.1 applies to corporations included in Schedule III or IV, with any modifications that the circumstances require; and (h) adding to or deleting from Schedule III or IV any corporation established by or under an Act of Parliament or performing a function on behalf of the Government of Canada. Proposed regulations to be published (2) Subject to subsection (3), a copy of each regulation that the Governor in Council proposes to make under subsection (1) shall be published in the Canada Gazette and a reasonable opportunity shall be afforded to interested persons to make representations to the Minister with respect thereto. Single publication required (3) No proposed regulation need be published more than once under subsection (2) whether or not it is altered or amended after that publication as a result of representations made by interested persons as provided in that subsection. R.S., 1985, c. M-13, s. 9; 2000, c. 8, s. 10
Payments in Lieu of Taxes Act — M-13 10
Regulations by Minister 10 The Minister may make regulations (a) establishing a form of application for a payment under this Act; (b) respecting the making of an interim payment in respect of a payment under this Act; and (c) respecting the recovery of any overpayments made to a taxing authority, including recovery by way of set-off against other payments under this Act to the taxing authority. R.S., 1985, c. M-13, s. 10; 2000, c. 8, s. 11
Payments in Lieu of Taxes Act — M-13 11
Regulations to be complied with in making grants 11 (1) Notwithstanding any other Act of Parliament or any regulations made thereunder, (a) every corporation included in Schedule III or IV shall, if it is exempt from real property tax, comply with any regulations made under paragraph 9(1)(f) respecting any payment that it may make in lieu of a real property tax or a frontage or area tax; and (b) every corporation included in Schedule IV shall, if it is exempt from business occupancy tax, comply with any regulations made under paragraph 9(1)(g) respecting any payment that it may make in lieu of a business occupancy tax. Definition of wholly owned (2) For the purposes of Schedules III and IV, a corporation is wholly owned if all the shares, membership interests or other evidences of interest in the corporation to which are attached votes that may be cast to elect directors of the corporation are held, directly or indirectly, other than by way of security, by, on behalf of, or for the benefit of one of the corporations included in those Schedules. R.S., 1985, c. M-13, s. 11; 2000, c. 8, s. 13
Payments in Lieu of Taxes Act — M-13 11.1
Appointment of members 11.1 (1) The Governor in Council shall appoint an advisory panel of at least two members from each province and territory with relevant knowledge or experience to hold office during good behaviour for a term not exceeding three years, which term may be renewed for one or more further terms. The Governor in Council shall name one of the members as Chairperson. Removal (1.1) A member appointed under subsection (1) may be removed for cause by the Governor in Council. Mandate (2) The advisory panel shall give advice to the Minister in the event that a taxing authority disagrees with the property value, property dimension or effective rate applicable to any federal property, or claims that a payment should be supplemented under subsection 3(1.1). Duties of Chairperson (3) The Chairperson shall supervise and direct the operation and functioning of the advisory panel. Establishment of divisions (4) The Chairperson may establish divisions of the advisory panel, and all or any of the powers, duties and functions of the panel may be exercised or performed by all or any of those divisions. Payments to members (5) Each member of the advisory panel is entitled to be paid, unless the member is employed in the federal public administration, (a) remuneration in an amount fixed by the Governor in Council for each day or part of a day that the member is performing duties under this Act; and (b) reasonable travel and other expenses incurred in the course of their duties under this Act while absent from their ordinary place of residence. 2000, c. 8, s. 14; 2003, c. 22, s. 224(E)
Payments in Lieu of Taxes Act — M-13 12
Agreements respecting leased properties 12 The Minister may enter into an agreement with the government of a province respecting the making of payments under this Act on any real property or immovable situated in the province that is prescribed under paragraph 9(1)(e) to be federal property. R.S., 1985, c. M-13, s. 12; 2000, c. 8, s. 15
Payments in Lieu of Taxes Act — M-13 13
Community pasture payment 13 Notwithstanding anything in this Act, federal property that, under an agreement with a province, is used as a community pasture may be excluded from the calculation of a payment in lieu of a real property tax if, with respect to that property, an alternative means of making a payment to a taxing authority in lieu of a real property tax is in effect. R.S., 1985, c. M-13, s. 13; 2000, c. 8, s. 15
Payments in Lieu of Taxes Act — M-13 14
Newly acquired property 14 Notwithstanding anything in this Act, when Her Majesty in right of Canada acquires taxable property, no payment shall be made under this Act in respect of that property for any part of the taxation year during which it was acquired. R.S., 1985, c. M-13, s. 14; 2000, c. 8, s. 15
Payments in Lieu of Taxes Act — M-13 15
No right conferred 15 No right to a payment is conferred by this Act. R.S., 1985, c. M-13, s. 15; 2000, c. 8, s. 15
Payments in Lieu of Taxes Act — M-13 16
Phase-in of payments in lieu 16 Notwithstanding anything in this Act or any regulation made under this Act, a payment in lieu of a real property tax that may be made under this Act in respect of any real property or immovable managed or held by a port authority mentioned in subsection 10(1) or 12(2) of the Canada Marine Act shall not exceed the following: (a) for a taxation year beginning in 1999, 25 per cent of the payment that may, but for this section, be made under this Act; (b) for a taxation year beginning in 2000, 50 per cent of the payment that may, but for this section, be made under this Act; and (c) for a taxation year beginning in 2001, 75 per cent of the payment that may, but for this section, be made under this Act. 1998, c. 10, s. 182.1; 2000, c. 8, s. 16
Payments in Lieu of Taxes Act — M-13
Canadian Museum for Human Rights, with respect to real property or immovables that are owned by Her Majesty in right of Canada and whose administration and control are held by the Museum, whether title to the real property or immovables is vested in the name of Her Majesty or in the name of the Museum.
Payments in Lieu of Taxes Act — M-13
Canadian Museum of History, with respect to the real property or immovables owned by Her Majesty in right of Canada the administration and control of which is held by the Museum, whether title to that real property or immovables is vested in the name of Her Majesty or in the name of the Museum.
Payments in Lieu of Taxes Act — M-13
Canadian Museum of Nature, with respect to real property or immovables owned by Her Majesty in right of Canada, the administration and control of which is held by the Museum whether title to the said real property or immovables is vested in the name of Her Majesty or in the name of the Museum.
Payments in Lieu of Taxes Act — M-13
National Battlefields Commission, with respect to real property or immovables owned by Her Majesty in right of Canada the administration and control of which is held by the Commission, whether title to the said real property or immovables is vested in the name of Her Majesty or in the name of the Commission.
Payments in Lieu of Taxes Act — M-13
National Gallery of Canada, with respect to real property or immovables owned by Her Majesty in right of Canada the administration and control of which is held by the Gallery, whether title to the said real property or immovables is vested in the name of Her Majesty or in the name of the Gallery.
Payments in Lieu of Taxes Act — M-13
National Museum of Science and Technology, with respect to real property or immovables owned by Her Majesty in right of Canada the administration and control of which is held by the Museum, whether title to the said real property or immovables is vested in the name of Her Majesty or in the name of the Museum.
Payments in Lieu of Taxes Act — M-13
National Research Council of Canada, with respect to real property owned by Her Majesty in right of Canada and situated within the city of Ottawa.
Payments in Lieu of Taxes Act — M-13
Northwest Territories Housing Corporation, with respect to real property on which there are residential units owned by Her Majesty the administration and control of which is held by the Commissioner of the Northwest Territories and leased to the Corporation, and which units are used for the purposes of housing for Indians.
Payments in Lieu of Taxes Act — M-13 2
2 Conveyor belts and conveyance systems other than elevators and escalators, letter sorting equipment, computers, built-in cranes, lathes, drills, printing presses and weigh scales
Payments in Lieu of Taxes Act — M-13 3
3 Docks, wharves, piers, piles, dolphins, floats, breakwaters, retaining walls, jetties
Payments in Lieu of Taxes Act — M-13 4.1
4.1 (1) Fortifications including, without limiting the generality of the foregoing, improvements such as ramparts, retaining walls, stockades and outerworks composed of Redan, Salient, Bastion, Demi-Bastion, Tenaille, Curtain and similar elements (2) For the purpose of this item, the following are components of fortifications: escarp walls, courtyard walls, postern tunnels, sallyports, underground tunnels, underground magazines, earth ramparts, gun emplacements, parapets, banquettes, fraises, terre-plein, drawbridges, entrance gates, guérite, machicolation, musketry galleries, ditches, moats, counterscarp galleries, caponniers, mine galleries, glacis, ravelin, reverse fire galleries, entrance cuttings, stockades, embrasures, barbettes, casemates, demi-casemates and lunettes
Payments in Lieu of Taxes Act — M-13 (2)
(2) For the purpose of this item, the following are components of fortifications: escarp walls, courtyard walls, postern tunnels, sallyports, underground tunnels, underground magazines, earth ramparts, gun emplacements, parapets, banquettes, fraises, terre-plein, drawbridges, entrance gates, guérite, machicolation, musketry galleries, ditches, moats, counterscarp galleries, caponniers, mine galleries, glacis, ravelin, reverse fire galleries, entrance cuttings, stockades, embrasures, barbettes, casemates, demi-casemates and lunettes
Payments in Lieu of Taxes Act — M-13 9
9 Pole lines, transmission lines, light standards, unenclosed communications towers, unenclosed lighthouses and range lights
Payments in Lieu of Taxes Act — M-13 10
10 Reservoirs, storage tanks, fish-rearing ponds, fishways
Payments in Lieu of Taxes Act — M-13 11
11 Roads, sidewalks, aircraft runways, paving, railway tracks
Payments in Lieu of Taxes Act — M-13 (a)
Any corporation (a) that is wholly owned by one of the corporations listed in this Schedule; (b) that is wholly owned by a wholly owned corporation referred to in paragraph (a); or (c) that is wholly owned by any corporation referred to in paragraph (b).
Payments in Lieu of Taxes Act — M-13 (a)
(a) that is wholly owned by one of the corporations listed in this Schedule;
Payments in Lieu of Taxes Act — M-13 (b)
(b) that is wholly owned by a wholly owned corporation referred to in paragraph (a); or
Payments in Lieu of Taxes Act — M-13 (c)
(c) that is wholly owned by any corporation referred to in paragraph (b).
Payments in Lieu of Taxes Act — M-13 5
5 (2) Subsection 3(1.1) and section 3.1 of the Act apply only in respect of a taxation year starting on or after January 1, 2000.
Payments in Lieu of Taxes Act — M-13 567
567 Schedule III to the Payments in Lieu of Taxes Act is amended by deleting the following: Freshwater Fish Marketing Corporation Office de commercialisation du poisson d’eau douce
Marriage (Prohibited Degrees) Act — M-2.1
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Marriage (Prohibited Degrees) Act — M-2.1 1
Short title 1 This Act may be cited as the Marriage (Prohibited Degrees) Act .
Marriage (Prohibited Degrees) Act — M-2.1 2
No prohibition 2 (1) Subject to subsection (2), persons related by consanguinity, affinity or adoption are not prohibited from marrying each other by reason only of their relationship. Prohibition (2) No person shall marry another person if they are related lineally, or as brother or sister or half-brother or half-sister, including by adoption. 1990, c. 46, s. 2; 2005, c. 33, s. 13
Marriage (Prohibited Degrees) Act — M-2.1 3
Marriage not invalid 3 (1) Subject to subsection (2), a marriage between persons related by consanguinity, affinity or adoption is not invalid by reason only of their relationship. Marriage void (2) A marriage between persons who are related in the manner described in subsection 2(2) is void. 1990, c. 46, s. 3; 2005, c. 33, s. 14
Marriage (Prohibited Degrees) Act — M-2.1 4
Complete code 4 This Act contains all of the prohibitions in law in Canada against marriage by reason of the parties being related.
Marriage (Prohibited Degrees) Act — M-2.1 Commencement
Commencement * 6 This Act shall come into force on the day that is one year after the day it is assented to, or on such earlier day in any province as may be fixed by order of the Governor in Council at the request of that province. * [Note: Act in force December 17, 1991.]
Merchant Navy Veterans Day Act — M-5.8 Preamble
Preamble WHEREAS the veterans of the Merchant Navy have served honourably and courageously in the defence of Canada throughout the years;
Merchant Navy Veterans Day Act — M-5.8
AND WHEREAS the House of Commons wishes to set aside a day to acknowledge the contribution of the veterans of the Merchant Navy to ensuring the freedom and democracy enjoyed by Canadians;
Merchant Navy Veterans Day Act — M-5.8
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Merchant Navy Veterans Day Act — M-5.8 1
Short title 1 This Act may be cited as the Merchant Navy Veterans Day Act .
Merchant Navy Veterans Day Act — M-5.8 2
Merchant Navy Veterans Day 2 Throughout Canada, in each and every year, the third day of September shall be known as “Merchant Navy Veterans Day”.
Members of Parliament Retiring Allowances Act — M-5 1
Short title 1 This Act may be cited as the Members of Parliament Retiring Allowances Act . R.S., c. M-10, s. 1
Members of Parliament Retiring Allowances Act — M-5 2
tions under subsection 12(2.1) or would be required to contribute under that subsection if he or she were under 71 years of age is deemed to be a period of pensionable service to the member’s credit. Application of Parts I to V to members of Senate (3) For the purposes of Parts I to V, except section 58, a member of the Senate or a Senator means a person who was summoned to the Senate after June 1, 1965. Ceasing to be member (4) For the purposes of this Act, (a) a person does not cease to be a member of the House of Commons by reason only of a dissolution of the House of Commons; and (b) a person who, immediately before a dissolution of the House of Commons, was a member of that House ceases to be a member on the day on which the general election next following the dissolution is held, unless that person is (i) summoned to the Senate before that general election, or (ii) elected as a member at that general election. When allowances payable (5) For greater certainty, every allowance, other than a withdrawal allowance, payable to a person under this Act is an annuity that begins to be payable to the person immediately on that person becoming entitled to the allowance. Power to fix number (6) The Chief Actuary may, taking into account the percentage fixed for the purposes of subsection 17.1(2), fix a number for the purpose of the description of B in paragraph (b) of the definition earnings limit in subsection (1). R.S., 1985, c. M-5, s. 2; 1992, c. 46, s. 81; 1995, c. 30, s. 1; 1999, c. 34, s. 224; 2000, c. 12, s. 176; 2001, c. 20, s. 14; 2005, c. 16, s. 14; 2012, c. 22, s. 2 2022, c. 10, s. 244
Members of Parliament Retiring Allowances Act — M-5
annual allowance means an annual allowance payable to a member under section 62, 62.3 or 62.4 of the Parliament of Canada Act or payable to a member under an appropriation Act as Deputy Chair or Assistant Deputy Chair of a committee. ( indemnité annuelle )
Members of Parliament Retiring Allowances Act — M-5
average annual pensionable earnings , with respect to any member, means the average annual pensionable earnings received as a member during any five-year period of pensionable service selected by or on behalf of the member, or during any period so selected consisting of consecutive periods of pensionable service totalling five years. ( moyenne annuelle des gains ouvrant droit à pension )
Members of Parliament Retiring Allowances Act — M-5
average annual sessional indemnity , with respect to any member, means the average annual sessional indemnity received as a member during any five year period of pensionable service selected by or on behalf of the member, or during any period so selected consisting of consecutive periods of pensionable service totalling five years. ( moyenne annuelle de l’indemnité de session )
Members of Parliament Retiring Allowances Act — M-5 (a)
average maximum pensionable earnings , with respect to any former member, means the average of the Year’s Maximum Pensionable Earnings, as defined in subsection 2(1) of the Canada Pension Plan , for the earlier of the years referred to in paragraphs (a) and (b), and for each of the four years preceding that earlier year, (a) the year in which the former member ceased to be a member, and (b) the year in which the former member becomes entitled to receive a retirement pension under the Canada Pension Plan or under a similar provincial pension plan. ( moyenne des maximums des gains ouvrant droit à pension )