GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Global Minimum Tax Act — G-3.3 127
 consent of the Minister, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information must be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with the Act, regulation or rule requiring the information to be set out in the minute, notice or document. Application for order (10) A sheriff or other person that is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest. Deemed security (11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act , it is deemed (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and (b) to also be a claim referred to in paragraph 86(2)(a) of that Act. Details in certificates and memorials (12) Despite any other law of Canada or a province, in any certificate made under subsection (1) in respect of a debtor, any memorial that is evidence of a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and (b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the rate prescribed under section 4301 of the Income Tax Regulations , with any modifications that the circumstances require, applicable from time to time on amounts payable to the Receiver General for Canada, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period.
Global Minimum Tax Act — G-3.3 128
 (9) If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General for Canada in accordance with a notice from the Minister issued under this section, or with an assessment made under subsection (7), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor.
Global Minimum Tax Act — G-3.3 129
Recovery by deduction or set-off 129 If a person is indebted to His Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by His Majesty in right of Canada.
Global Minimum Tax Act — G-3.3 130
Acquisition of debtor’s property 130 For the purpose of collecting debts owed by a person to His Majesty in right of Canada under this Act, the Minister may purchase or otherwise acquire any interest in, or for civil law any right in, the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest or right so acquired in any manner that the Minister considers reasonable.
Global Minimum Tax Act — G-3.3 131
Money seized from debtor 131 (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer, in the course of administering or enforcing the criminal law of Canada, from another person that is liable to pay any amount under this Act (referred to in this section as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General for Canada on account of the debtor’s liability under this Act. Receipt of Minister (2) A receipt issued by the Minister for money turned over as required under this section is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over.
Global Minimum Tax Act — G-3.3 132
Seizure if failure to pay 132 (1) If a person fails to pay an amount as required under this Act, the Minister may in writing give 30 days’ notice to the person, addressed to their latest known address, of the Minister’s intention to direct that the person’s goods and chattels, or moveable property, be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels, or movable property, be seized. Disposition (2) Property that has been seized under subsection (1) must be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the property in a manner that the Minister considers appropriate in the circumstances. Proceeds of disposition (3) Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the property seized. Exemptions from seizure (4) Goods and chattels, or moveable property, of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section.
Global Minimum Tax Act — G-3.3 133
Person leaving Canada 133 (1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by confirmed delivery service addressed to their latest known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount must be paid without delay despite any other provision of this Act. Seizure (2) If a person fails to pay an amount required under subsection (1), the Minister may direct that goods and chattels, or movable property, of the person be seized, and subsections 132 (2) to (4) apply, with any modifications that the circumstances require.
Global Minimum Tax Act — G-3.3 135
Service 135 (1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that (a) is a partnership, the notice or document may be addressed to the name of the partnership; (b) is a union, the notice or document may be addressed to the name of the union; (c) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and (d) carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Personal service (2) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is (a) if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; or (b) left with an adult person employed at the place of business of the person.
Global Minimum Tax Act — G-3.3 136
Timing of receipt 136 (1) For the purposes of this Act and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent. Timing of payment (2) A person that is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General for Canada.
Global Minimum Tax Act — G-3.3 137
that such notices or other communications be sent by mail. Date of assessment (13) If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day the notice of assessment was sent. Proof of return — prosecutions (14) In a prosecution for an offence under this Act, the production of a return, application, certificate, statement or answer that is required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of the person charged with the offence is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person. Proof of return — production of returns, etc. (15) In a proceeding under this Act, the production of a return, application, certificate, statement or answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person. Evidence (16) In a prosecution for an offence under this Act, an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General for Canada has not been received by the Receiver General for Canada is evidence of the statements contained in the affidavit.
Global Minimum Tax Act — G-3.3 138
Regulations 138 (1) The Governor in Council may make regulations (a) prescribing anything that, by this Act, is to be prescribed, determined or regulated by regulation; (b) prescribing the evidence required to establish facts relevant to assessments under this Act; (c) requiring any class of persons to make information returns respecting any class of information required in connection with the administration or enforcement of this Act; and (d) generally to carry out the purposes and provisions of this Act. Effect (2) A regulation made under this Act has effect from the day on which it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and (a) has a relieving effect only; (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act or the Global Minimum Tax Regulations ; (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette ; or (d) gives effect to a budgetary or other public announcement, in which case the regulation is not, unless paragraph (a), (b) or (c) applies, to have effect before the day on which the announcement was made.
Global Minimum Tax Act — G-3.3 139
Positive or negative amount — regulations 139 For greater certainty, (a) in prescribing an amount under subsection 138 (1), the Governor in Council may prescribe a positive or negative amount; and (b) in prescribing a manner of determining an amount under subsection 138 (1), the Governor in Council may prescribe a manner that could result in a positive or negative amount.
Global Minimum Tax Act — G-3.3 140
Incorporation by reference — limitation removed 140 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act , to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.
Global Minimum Tax Act — G-3.3 141
Certificates not statutory instruments 141 For greater certainty, any certificate or similar document issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act .
Global Minimum Tax Act — G-3.3 81
81 (2) Subject to subsection (3), the Global Minimum Tax Act , as enacted by subsection (1), applies to fiscal years of a qualifying MNE group that begin on or after December 31, 2023. (3) Section 54 of the Global Minimum Tax Act , as enacted by subsection (1), applies to fiscal years of a qualifying MNE group beginning on or after December 31, 2023, except that any penalty imposed by the application of that section applies in respect of transactions that occur on or after the first day on which both this Act and the Fall Economic Statement Implementation Act, 2023 have received royal assent.
Global Minimum Tax Act — G-3.3
(34) Section 54 of the Global Minimum Tax Act , as enacted by subsection (33), applies to fiscal years of a qualifying MNE group beginning on or after December 31, 2023, except that any penalty imposed by the application of that section applies in respect of transactions that occur on or after the first day on which both this Act and the Fall Economic Statement Implementation Act, 2023 have received royal assent.
Government Annuities Act — G-3.7 1
Short title 1 This Act may be cited as the Government Annuities Act . R.S., 1952, c. 132, s. 1
Government Annuities Act — G-3.7 2
Definitions 2 In this Act annuitant means a person in receipt of, or entitled to the receipt of, an annuity; ( rentier ) annuity means an annuity issued under this Act; ( rente ) common-law partner , in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year; ( conjoint de fait ) Minister means the Minister appointed by the Governor in Council to administer this Act; ( Ministre ) purchaser means any person who has contracted for the purchase of an annuity. ( acheteur ) R.S., 1970, c. G-6, s. 2; 2000, c. 12, s. 122
Government Annuities Act — G-3.7
annuitant means a person in receipt of, or entitled to the receipt of, an annuity; ( rentier )
Government Annuities Act — G-3.7
annuity means an annuity issued under this Act; ( rente )
Government Annuities Act — G-3.7
common-law partner , in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year; ( conjoint de fait )
Government Annuities Act — G-3.7
Minister means the Minister appointed by the Governor in Council to administer this Act; ( Ministre )
Government Annuities Act — G-3.7
purchaser means any person who has contracted for the purchase of an annuity. ( acheteur )
Government Annuities Act — G-3.7 3
Administration 3 Until otherwise determined by the Governor in Council, this Act shall be administered by the Minister of Employment and Social Development. R.S., 1970, c. G-6, s. 3; 1996, c. 11, s. 95; 2005, c. 34, s. 80; 2013, c. 40, s. 238
Government Annuities Act — G-3.7 4
Sale of annuities authorized 4 Her Majesty, represented and acting by the Minister, may, subject to this Act and any order in council made under the authority of this Act, contract with any person for the sale (a) of an immediate or deferred annuity to any person resident or domiciled in Canada, (i) for the life of the annuitant; (ii) for a term of years certain, not exceeding twenty years, or for the life of the annuitant, whichever is the shorter; or (iii) for a term of years certain, not exceeding twenty years, or for the life of the annuitant, whichever is the longer; (b) of an immediate or deferred annuity to any two persons resident or domiciled in Canada during their joint lives, and with or without continuation to the survivor. R.S., 1952, c. 132, s. 4
Government Annuities Act — G-3.7 5
Payments by purchaser 5 The purchaser may, by the payment at any time of a sum of not less than ten dollars, or by the payment of a stipulated sum periodically at fixed and definite intervals, to any agent of the Minister appointed under this Act, purchase an annuity under this Act, but the amount payable by way of the annuity so purchased is subject to the terms of section 8. R.S., 1952, c. 132, s. 5
Government Annuities Act — G-3.7 6
6 (1) [Repealed, 1980-81-82-83, c. 54, s. 56] Purchase of annuities for corporation members (2) Any society or association of persons, being a body corporate for fraternal, benevolent, religious or other lawful purposes, may contract with Her Majesty, on behalf of such of its members as are domiciled in Canada, for the sale to such members of annuities otherwise purchasable by them as individuals under this Act; and any sums of money necessary to the carrying out of this object may be paid by such society or association directly to the Minister. Purchase of annuities for employees (3) Employers of labour may, pursuant to agreement entered into with their employees in that behalf, such agreement to be of a form approved by the Minister, contract with Her Majesty for the sale to such of their employees as are domiciled in Canada of annuities otherwise purchasable by such employees as individuals under this Act; and any sums of money necessary to the carrying out of this object, whether such sums are derived from the wages of the employees solely, or partly from the wages of the employees and partly from contributions of the employers, or from contributions of the employers solely, may be paid by such employers directly to the Minister; but unless otherwise expressly stipulated, any sums so paid shall be held for the exclusive account of the persons in whose names they were deposited, respectively. R.S., 1970, c. G-6, s. 6; 1980-81-82-83, c. 54, s. 56
Government Annuities Act — G-3.7 7
Annuity tables 7 All contracts for the purchase of annuities shall be entered into in accordance with the values stated in tables prepared under regulations made pursuant to section 13, and for the time being in use. R.S., 1952, c. 132, s. 7
Government Annuities Act — G-3.7 8
Limitations as to persons and amount 8 (1) An annuity shall not be granted or issued on the life of any person other than the actual annuitant, nor for an amount less than ten dollars a year; and the total amount payable by way of an annuity or annuities to any annuitant or to joint annuitants shall not exceed twelve hundred dollars a year. Maximum age (2) Any contract providing for an annuity to commence to be payable at any greater age than eighty-five years is, as to purchase price, subject to the same terms as if the age were exactly eighty-five years. Conversion (3) When a person who has purchased an annuity payable to themself applies to have a portion thereof converted into an annuity payable to their spouse or common-law partner, the Minister may make such a conversion, if (a) the application is made within the three months preceding the time when the annuity becomes payable, (b) the annuity so made payable to the spouse or common-law partner does not exceed one-half of the person’s annuity, and (c) the provisions of this Act and any regulations made under this Act are complied with. R.S., 1970, c. G-6, s. 8; 2000, c. 12, s. 123
Government Annuities Act — G-3.7 9
Refusal for cause 9 The Minister may refuse to contract for an annuity in any case where he is of opinion that there are sufficient grounds for refusing to do so. R.S., 1952, c. 132, s. 9
Government Annuities Act — G-3.7 10
Rights not transferable 10 (1) Except as otherwise provided in this Act, no property, right, title, benefit or interest in, under, or arising out of a contract for an annuity is transferable, either at law or in equity. Trusts not recognized (2) The Minister shall not receive nor be affected by notice, however given, of any trust affecting an annuity or affecting moneys paid or payable in respect of an annuity. R.S., 1952, c. 132, s. 10
Government Annuities Act — G-3.7 11
Interest not attachable 11 (1) An annuity and all moneys paid or payable and all rights under an annuity contract are exempt from the operation of any law relating to bankruptcy or insolvency, and shall not be seized nor levied upon by or under the process of any court. Rights of creditors saved (2) If the application for annuity contract is made and the consideration therefor is paid with intent to delay, hinder or defraud creditors, the creditors are, upon establishing such intent before a court of competent jurisdiction, entitled to receive, and the Minister is hereby authorized to pay to them or to any person authorized by the court to receive it on their behalf, any sum paid in by the purchaser, with interest thereon at the rate of three per cent per annum compounded yearly, or so much thereof as is certified by the court to be required to satisfy the claims of such creditors, and costs; and thereupon the annuity contract shall be cancelled, or the annuity to become payable thereunder shall be proportionately reduced, according as the whole or a part only of the sum payable as aforesaid is so paid by the Minister; or, if an annuity is then payable under the contract, such payment may be made out of and up to an amount equal to the present value of the annuity so payable, and the contract shall thereupon be cancelled, or the annuity payable thereunder proportionately reduced, according as the whole or a part only of such present value is so paid. Limitation of action (3) No action shall be brought for the cancellation of an annuity granted under this Act after the lapse of two years from the time at which the payment complained of has been made. R.S., 1952, c. 132, s. 11
Government Annuities Act — G-3.7 12
Death of annuitant before annuity payable 12 (1) When the annuitant or last survivor of joint annuitants dies before the annuity becomes payable, and any moneys have been paid or deposited as consideration for the annuity, such moneys shall be repaid to the purchaser or to his legal representatives, with interest thereon at the rate of four per cent per annum, compounded yearly; but if there is an express agreement between the Minister and the purchaser as to dealing with such moneys, then they shall be paid as provided in such agreement. When term unexpired (2) When, under the annuity contract, the annuity is payable for a term of years certain or for the life of the annuitant, whichever period is the longer, and the annuitant dies before the expiration of that term of years certain, the annuity shall, during the unexpired portion of that term, be paid to the purchaser or to his legal representatives; but if there is an express agreement to the contrary between the Minister and the purchaser, the annuity shall be paid as provided in such agreement. R.S., 1952, c. 132, s. 12
Government Annuities Act — G-3.7 13
Regulations 13 The Governor in Council may make regulations not inconsistent with this Act in respect of (a) the rate of interest to be allowed in the computation of values in the tables hereinafter referred to, and the rate of interest to be employed in valuing the annuities as provided for in subsection 15(2); (b) the preparation and use of tables for determining the value of annuities; and the revocation of all or any such tables and the preparation and use of other tables; (c) the mode of making, and the forms of, contracts for annuities, including all requirements as to applications therefor; (d) the selection of agents of the Minister to assist in executing the provisions of this Act, and the remuneration, if any, to such agents therefor; (e) the modes of proving the age and identity and the existence or death of persons; (f) the modes of paying sums of moneys payable under this Act; (g) dealing with an application of unclaimed annuities; and (h) the doing of anything incidental to the foregoing matters, or necessary for the effectual execution and working of this Act and the attainment of the intention and objects thereof. R.S., 1952, c. 132, s. 13
Government Annuities Act — G-3.7 14
C.R.F. 14 The moneys received under this Act form part of the Consolidated Revenue Fund; and the moneys payable under this Act shall be paid out of the Consolidated Revenue Fund. R.S., 1952, c. 132, s. 14