GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Value of Imported Goods (GST/HST) Regulations — 14
14 For the purpose of subsection 215(2) of the Act, where (a) a bus or aircraft (referred to in this section as “the conveyance”) is, on a particular day, imported temporarily by a lessee of the conveyance under a lease with a non-resident lessor with whom the lessee is dealing at arm’s length, (b) the conveyance is exported on or before the earlier of (i) the day that is 24 months after the particular day, and (ii) the day on which the lease is terminated, (c) if the conveyance is imported more than once, the cumulative number of months in the periods throughout which the conveyance is held in Canada by the lessee under a lease with the lessor does not exceed 24, and (d) on request made in writing to the Minister before the particular day, the lessee obtained written authorization from the Minister to determine the value of the conveyance under this section, subject to any terms and conditions that may be specified in the authorization, the value of the conveyance shall be determined by the formula (1/60 × A × B) + C where A is the value for duty of the conveyance, B is the number of months in the period beginning on the particular day and ending on the day the conveyance is first exported after the particular day, and C is the remaining duties payable in respect of the conveyance. SOR/99-321, s. 4
Value of Imported Goods (GST/HST) Regulations — 15
15 For the purpose of subsection 215(2) of the Act, the value of a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act , that is exported within 30 days after the importation and that was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days is determined by the formula (A × B) + C where A is (a) if the qualifying vehicle is described in any of subheading Nos. 8703.21 to 8703.90 and 8711.20 to 8711.90 of the List of Tariff Provisions set out in the schedule to the Customs Tariff , (i) in the case of a truck, sport utility vehicle, minivan or van, $300, (ii) in the case of a motorhome or similar vehicle, $1,000, and (iii) in any other case, $200, and (b) in any other case, $300; B is the number of weeks during which the qualifying vehicle remains in Canada; and C is the remaining duties payable in respect of the qualifying vehicle. 2012, c. 19, s. 48
Value of Imported Goods (GST/HST) Regulations — 5
5 (1) Section 1 is deemed to have come into force on April 1, 1997. (2) Subsections 2(1), (2) and (4) are deemed to have come into force on December 31, 1990. (3) Subsection 2(3) is deemed to have come into force on April 1, 1991. (4) Section 3 applies to goods imported after November 26, 1997 except that, with respect to goods imported before January 1, 1998, the reference to “ Temporary Importation (Excise Levies and Additional Duties) Regulations ” in the portion of section 3 of the Regulations before the formula, as enacted by section 3, shall be read as a reference to “ Temporary Importation Regulations ”. (5) Section 13 of the Regulations, as enacted by section 4, applies to goods that are released after March 1991. (6) Section 14 of the Regulations, as enacted by section 4, applies to importations of conveyances in respect of which tax under Division III of Part IX of the Excise Tax Act becomes remittable after November 4, 1991.
Value of Imported Goods (GST/HST) Regulations — 48
48 (2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.
Non-Taxable Imported Goods (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing goods that are non-taxable where imported in prescribed circumstances. * S.C. 1990, c. 45, s. 12
Non-Taxable Imported Goods (GST/HST) Regulations — 2
2 In these Regulations, Act means the Excise Tax Act ; ( Loi ) officer means an officer within the meaning of the Customs Act . ( agent ) qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff ) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List, (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) not exceeding 10 tonnes, or (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping. ( véhicule admissible ) tax-relieved supply means a supply of goods (a) included in Part V of Schedule VI to the Act; (b) in respect of which the recipient was entitled to claim a rebate under subsection 252(1) or 260(1) of the Act; or (c) made outside Canada, except if the recipient subsequently imported the goods and it is the case that all of the following do not apply in respect of that importation of the goods: (i) tax under section 212 of the Act was payable and was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations (other than under sections 7, 8, 12 and 13 of those Regulations), (ii) tax under section 212 of the Act was payable by a person that was entitled to obtain a rebate, refund or remission of that tax under any Act of Parliament only because the goods were subsequently exported, and (iii) tax under section 212 of the Act was not payable as a consequence of section 213 of the Act only because the goods were subsequently exported. ( fourniture dégrevée ) 2012, c. 19, s. 49; SOR/2014-248, s. 6
Non-Taxable Imported Goods (GST/HST) Regulations — Non-Taxable Imported Goods (GST/HST) Regulations
officer means an officer within the meaning of the Customs Act . ( agent )
Non-Taxable Imported Goods (GST/HST) Regulations — (a)
qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff ) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List, (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) not exceeding 10 tonnes, or (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping. ( véhicule admissible )
Non-Taxable Imported Goods (GST/HST) Regulations — (a)
tax-relieved supply means a supply of goods (a) included in Part V of Schedule VI to the Act; (b) in respect of which the recipient was entitled to claim a rebate under subsection 252(1) or 260(1) of the Act; or (c) made outside Canada, except if the recipient subsequently imported the goods and it is the case that all of the following do not apply in respect of that importation of the goods: (i) tax under section 212 of the Act was payable and was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations (other than under sections 7, 8, 12 and 13 of those Regulations), (ii) tax under section 212 of the Act was payable by a person that was entitled to obtain a rebate, refund or remission of that tax under any Act of Parliament only because the goods were subsequently exported, and (iii) tax under section 212 of the Act was not payable as a consequence of section 213 of the Act only because the goods were subsequently exported. ( fourniture dégrevée )
Non-Taxable Imported Goods (GST/HST) Regulations — 3
ransferred to the recipient or is transferred back to the supplier, (II) the goods are defective or not as ordered by the recipient, or (III) the recipient exported the goods for sale and did not sell the goods, or (C) the supply was made outside Canada by way of lease, licence or similar arrangement by the importer of the goods and the importer (I) did not acquire the goods by way of a tax-relieved supply, (II) exported the goods at a time when the importer was the owner of the goods for the sole purpose of making the supply, and (II) is importing the goods after the termination of the lease, licence or similar arrangement, and (ii) in any other case, the goods were either not imported previously or it is the case that all of the following do not apply in respect of the last importation of the goods: (A) tax under section 212 of the Act was payable and was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations (other than under sections 7, 8, 12 and 13 of those Regulations), (B) tax under section 212 of the Act was payable by a person that was entitled to obtain a rebate, refund or remission of that tax under any Act of Parliament only because the goods were subsequently exported, and (C) tax under section 212 of the Act was not payable as a consequence of section 213 of the Act only because the goods were subsequently exported. 2012, c. 19, s. 50; SOR/2014-248, s. 7
Non-Taxable Imported Goods (GST/HST) Regulations — 4
4 An importer of goods prescribed by paragraph 3(g) shall, at the time of accounting for the goods in accordance with section 32 of the Customs Act , attach to or endorse on the accounting document the following declaration, signed and dated: “I hereby declare that it is my expectation that at least 75%, in value, of the works of art in this shipment will be exported within one year after this date. (Signed) (Dated) ”
Non-Taxable Imported Goods (GST/HST) Regulations — Non-Taxable Imported Goods (GST/HST) Regulations
“I hereby declare that it is my expectation that at least 75%, in value, of the works of art in this shipment will be exported within one year after this date. (Signed) (Dated) ”
Non-Taxable Imported Goods (GST/HST) Regulations — 5
5 (1) An importer of goods prescribed by paragraph 3(j) shall, at the time of accounting for the goods under section 32 of the Customs Act , attach to the accounting document (a) except where subsection (2) applies, a copy of the export report in respect of the goods; and (b) an invoice or written statement from the supplier of the goods showing that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair to the goods was borne by the supplier under the terms of a warranty. (2) Where the export report referred to in paragraph (1)(a) is unavailable due to circumstances beyond the control of the importer, the importer shall provide (a) a Canada customs document proving the exportation of the goods in accordance with the Customs Act ; (b) a transportation company document respecting the exportation of the goods; (c) a customs accounting document respecting the importation of the goods into the country where the warranty repair work was performed; (d) a declaration made by the foreign exporter that the goods exported to Canada are the goods that were exported from Canada for warranty repair; or (e) other evidence satisfactory to the Minister showing that the goods had been exported from Canada.
Non-Taxable Imported Goods (GST/HST) Regulations — 6
6 Where an importer imports works of art prescribed by paragraph 3(g), and less than 75%, in value, of the shipment is exported within one year after the importation, the importer shall notify in writing an officer at a customs office indicating the percentage, in value, of the works of art in the shipment that was exported.
Non-Taxable Imported Goods (GST/HST) Regulations — 50.
50. (2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.
Non-Taxable Imported Goods (GST/HST) Regulations — 24.
24. Subsection 7 (5) applies to goods imported on or after January 1, 1998 and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.
Non-Taxable Imported Goods (GST/HST) Regulations — 25.
25. Subsections 7 (6) to (8) and (10) apply to goods imported on or after April 8, 2014 and to goods imported before that day that are, on or after that day, accounted for under subsection 32(1), paragraph 32(2)( a ) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)( b ) of that Act.
Non-Taxable Imported Goods (GST/HST) Regulations — 26.
26. Subsection 7 (9) applies to goods that are released after March 1991.
Manitoba Milk Marketing Levies Order, 1991 — *
The Manitoba Milk Producers’ Marketing Board, pursuant to section 4 * of the Manitoba Milk Order , C.R.C., c. 155, made pursuant to section 2 of the Agricultural Products Marketing Act, hereby revokes the Manitoba Milk Marketing Levies Order , C.R.C., c. 156 and makes the annexed Order providing for the fixing, imposing and collecting of levies payable for the marketing, in interprovincial and export trade, of milk and cream produced in Manitoba, in substitution therefor. * SOR/90-271, 1990 Canada Gazette Part II, p. 1998
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
Dated at Winnipeg, Manitoba, May 3, 1991
Manitoba Milk Marketing Levies Order, 1991 — 1
1 This Order may be cited as the Manitoba Milk Marketing Levies Order, 1991 .
Manitoba Milk Marketing Levies Order, 1991 — 2
2 In this Order, Act means The Natural Products Marketing Act of Manitoba; ( Loi ) Commission means the Canadian Dairy Commission; ( Commission ) Commodity Board means The Manitoba Milk Producers’ Marketing Board established pursuant to the Act; ( Office de commercialisation ) cream means milk, as defined in the Manitoba Milk Order , that contains more than six per cent butterfat; ( crème ) cream annual permitted quantity means a quantity of cream, expressed in terms of kilograms of butterfat, determined by subtracting the amount of cream marketed by a cream producer in intra-provincial trade in Manitoba in a dairy year from the cream quota of the cream producer for that year; ( quantité annuelle autorisée de crème ) Cream Plan means the Cream Marketing Plan Regulation established and amended from time to time pursuant to the Act; ( programme de la crème ) cream producer means a person to whom a cream quota is allotted by the Commodity Board; ( producteur de crème ) cream quota means a quota, expressed in kilograms of butterfat, allotted by the Commodity Board to a cream producer pursuant to the Cream Plan; ( contingent de crème ) dairy year means the 12 month period beginning on August 1 of any year and ending on July 31 of the following year; ( année laitière ) deemed number of production days means a number assigned by the Commodity Board to a milk producer in respect of a calendar month representing the number of days of milk production during that calendar month on which the milk producer is deemed by the Commodity Board to have marketed milk; ( nombre présumé de jours de production ) milk means, milk as defined in the Manitoba Milk Order , that contains six per cent or less of butterfat; ( lait ) milk monthly permitted quantity means a quantity of milk, expressed in litres, determined by multiplying the milk quota of a milk producer firstly by the deemed number of production days of that milk producer for a month, and secondly by the monthly eligible percentage for that month, and then subtracting from the result the amount of milk marketed by that milk producer during that month in intra-provincial trade in Manitoba; ( quantité mensuelle autorisée de lait ) Milk Plan means the Manitoba Milk Producers’ Marketing Plan Regulation established and amended from time to time pursuant to the Act; ( programme du lait ) milk producer means a person to whom a milk quota is allotted by the Commodity Board; ( producteur de lait ) milk quota means a quota, expressed in litres, that is allotted by the Commodity Board to a milk producer pursuant to the Milk Plan; ( contingent de lait ) monthly eligible percentage means the percentage of milk marketed by the Commodity Board during a calendar month that the Commodity Board estimates has been used for manufacturing purposes during that calendar month and that is eligible for a subsidy payment under programs operated by the Commission. ( pourcentage mensuel admissible )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
Act means The Natural Products Marketing Act of Manitoba; ( Loi )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
Commission means the Canadian Dairy Commission; ( Commission )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
Commodity Board means The Manitoba Milk Producers’ Marketing Board established pursuant to the Act; ( Office de commercialisation )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
cream means milk, as defined in the Manitoba Milk Order , that contains more than six per cent butterfat; ( crème )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
cream annual permitted quantity means a quantity of cream, expressed in terms of kilograms of butterfat, determined by subtracting the amount of cream marketed by a cream producer in intra-provincial trade in Manitoba in a dairy year from the cream quota of the cream producer for that year; ( quantité annuelle autorisée de crème )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
Cream Plan means the Cream Marketing Plan Regulation established and amended from time to time pursuant to the Act; ( programme de la crème )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
cream producer means a person to whom a cream quota is allotted by the Commodity Board; ( producteur de crème )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
cream quota means a quota, expressed in kilograms of butterfat, allotted by the Commodity Board to a cream producer pursuant to the Cream Plan; ( contingent de crème )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
dairy year means the 12 month period beginning on August 1 of any year and ending on July 31 of the following year; ( année laitière )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
deemed number of production days means a number assigned by the Commodity Board to a milk producer in respect of a calendar month representing the number of days of milk production during that calendar month on which the milk producer is deemed by the Commodity Board to have marketed milk; ( nombre présumé de jours de production )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
milk means, milk as defined in the Manitoba Milk Order , that contains six per cent or less of butterfat; ( lait )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
milk monthly permitted quantity means a quantity of milk, expressed in litres, determined by multiplying the milk quota of a milk producer firstly by the deemed number of production days of that milk producer for a month, and secondly by the monthly eligible percentage for that month, and then subtracting from the result the amount of milk marketed by that milk producer during that month in intra-provincial trade in Manitoba; ( quantité mensuelle autorisée de lait )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
Milk Plan means the Manitoba Milk Producers’ Marketing Plan Regulation established and amended from time to time pursuant to the Act; ( programme du lait )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
milk producer means a person to whom a milk quota is allotted by the Commodity Board; ( producteur de lait )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
milk quota means a quota, expressed in litres, that is allotted by the Commodity Board to a milk producer pursuant to the Milk Plan; ( contingent de lait )
Manitoba Milk Marketing Levies Order, 1991 — Manitoba Milk Marketing Levies Order, 1991
monthly eligible percentage means the percentage of milk marketed by the Commodity Board during a calendar month that the Commodity Board estimates has been used for manufacturing purposes during that calendar month and that is eligible for a subsidy payment under programs operated by the Commission. ( pourcentage mensuel admissible )
Manitoba Milk Marketing Levies Order, 1991 — 3
3 This Order applies in respect of milk and cream marketed in interprovincial and export trade.
Manitoba Milk Marketing Levies Order, 1991 — 4
4 A levy is imposed on each person who markets milk of $1.50 per hectolitre of milk marketed by the person.
Manitoba Milk Marketing Levies Order, 1991 — 5
5 A levy is imposed on each milk producer of $3.44 per hectolitre of milk marketed by the milk producer in any calendar month within the milk monthly permitted quantity of the milk producer for that calendar month.
Manitoba Milk Marketing Levies Order, 1991 — 6
6 A levy is imposed on each milk producer of $40 per hectolitre of milk marketed by the milk producer in any calendar month in excess of the milk monthly permitted quantity of the milk producer for that calendar month.
Manitoba Milk Marketing Levies Order, 1991 — 7
7 A levy is imposed on each person who markets milk and who has not been allotted a milk quota of $40 per hectolitre of milk marketed by the person.
Manitoba Milk Marketing Levies Order, 1991 — 8
8 A levy is imposed on each person who markets cream of $0.085 per kilogram of butterfat in respect of all cream marketed by the person.
Manitoba Milk Marketing Levies Order, 1991 — 9
9 A levy is imposed on each cream producer of $4.00 per kilogram of butterfat in respect of all cream marketed by the cream producer during a dairy year in excess of the cream annual permitted quantity of that cream producer for that dairy year.
Manitoba Milk Marketing Levies Order, 1991 — 10
10 A levy is imposed on each person who markets cream and who has not been allotted a cream quota of $4.00 per kilogram of butterfat in respect of all cream marketed by the person.
Manitoba Milk Marketing Levies Order, 1991 — 11
11 A levy imposed by this Order is due at the time of the marketing of the milk or cream in respect of which the levy is imposed.
Manitoba Milk Marketing Levies Order, 1991 — 12
12 Any person on whom levies are imposed by this Order shall pay the levies to the Commodity Board at its office at 36 Scurfield Boulevard, Winnipeg, Manitoba R3T 3N5 within seven days after the marketing of the milk or cream by that person.
Mail and Courier Imports (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing taxable goods imported by mail or courier . * S.C. 1990, c. 45, s. 12
Mail and Courier Imports (GST/HST) Regulations — 1
1 These Regulations may be cited as the Mail and Courier Imports (GST/HST) Regulations . SOR/2001-63, s. 1
Mail and Courier Imports (GST/HST) Regulations — 2
2 In these Regulations, Act means the Excise Tax Act . ( Loi )