GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Greenhouse Gas Pollution Pricing Act — G-11.55 80
Partnerships 80 (1) For the purposes of this Part, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person. Joint and several or solidary liability (2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member that is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for (a) the payment of all amounts that are required to be paid by the partnership under this Part before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that (i) the member is liable for the payment of amounts that become payable before the period only to the extent of the property that is regarded as property of the partnership under the relevant laws of general application in force in a province relating to partnerships, and (ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges their liability to the extent of that amount; and (b) all other obligations under this Part that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.
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Joint ventures 81 (1) For the purposes of this Part, anything done by a participant in a joint venture, or by an operator of the joint venture, in the course of the activities for which the joint venture agreement was entered into are deemed to have been done by the joint venture in the course of the joint venture’s activities and not to have been done by the participant or operator. Joint and several or solidary liability (2) A joint venture and each participant in, or operator of, the joint venture (each of which is referred to in this subsection as the “member”) are jointly and severally, or solidarily, liable for (a) the payment of all amounts that become payable by the joint venture under this Part before or during the period during which the member is a participant in, or operator of, the joint venture, except that the payment by the joint venture or by any member of an amount in respect of the liability discharges their liability to the extent of that amount; and (b) all other obligations under this Part that arose before or during that period for which the joint venture is liable.
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Definitions 82 (1) The following definitions apply in this section. benefit means a reduction, an avoidance or a deferral of a charge or other amount payable by a person under this Part or an increase in a rebate or other amount payable to a person under this Part. ( avantage ) charge-related consequences to a person means the amount of charge, net charge, rebate, net charge rebate, or other amount payable by, or payable to, the person under this Part, or any other amount that is relevant to the purposes of computing that amount. ( attribut lié à la redevance ) transaction includes an arrangement or event. ( opération ) General anti-avoidance provision (2) If a transaction is an avoidance transaction, the charge-related consequences to a person must be determined as is reasonable in the circumstances in order to deny a benefit that, but for this section, would result directly or indirectly from that transaction or from a series of transactions that include that transaction. Avoidance transaction (3) An avoidance transaction means any transaction (a) that, but for this section, would result directly or indirectly in a benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the benefit; or (b) that is part of a series of transactions, which series, but for this section, would result directly or indirectly in a benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the benefit. Provision not applicable (4) For greater certainty, subsection (2) does not apply in respect of a transaction if it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Part or in an abuse having regard to the provisions of this Part (other than this section) read as a whole. Determination of charge-related consequences (5) Without restricting the generality of subsection (2), in determining the charge-related consequences to a person, as is reasonable in the circumstances, in order to deny a benefit that would, but for this section, result directly or indirectly from an avoidance transaction (a) any rebate or any deduction in net charge may be allowed or disallowed, in whole or in part; (b) any rebate or deduction referred to in paragraph (a) may, in whole or in part, be allocated to any person; (c) the nature of any payment or other amount may be recharacterized; and (d) the effects that would otherwise result from the application of other provisions of this Part may be ignored. Exception (6) Despite any other provision of this Part, the charge-related consequences to any person following the application of this section must only be determined through an assessment, reassessment or additional assessment involving the application of this section.
Greenhouse Gas Pollution Pricing Act — G-11.55
benefit means a reduction, an avoidance or a deferral of a charge or other amount payable by a person under this Part or an increase in a rebate or other amount payable to a person under this Part. ( avantage )
Greenhouse Gas Pollution Pricing Act — G-11.55
charge-related consequences to a person means the amount of charge, net charge, rebate, net charge rebate, or other amount payable by, or payable to, the person under this Part, or any other amount that is relevant to the purposes of computing that amount. ( attribut lié à la redevance )
Greenhouse Gas Pollution Pricing Act — G-11.55
transaction includes an arrangement or event. ( opération )
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Definitions 83 (1) The following definitions apply in this section. benefit has the meaning assigned by subsection 82 (1). ( avantage ) rate change means any change in any rate in respect of a type of fuel, or in respect of combustible waste, for a listed province. ( modification de taux ) transaction has the meaning assigned by subsection 82 (1). ( opération ) Rate change — transactions (2) If (a) a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made; (b) the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a benefit to one or more of the persons involved in the transaction or series of transactions; and (c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a benefit, arising from a rate change, for one or more of the persons involved in the transaction or series of transactions; the amount of charge, net charge, rebate, net charge rebate or other amount payable by, or payable to, any of those persons under this Part, or any other amount that is relevant for the purposes of computing that amount must be determined as is reasonable in the circumstances in order to deny the benefit to any of those persons. Denying benefit on transactions (3) Despite any other provision of this Part, a benefit must only be denied under subsection (2) through an assessment, reassessment or additional assessment.
Greenhouse Gas Pollution Pricing Act — G-11.55
benefit has the meaning assigned by subsection 82 (1). ( avantage )
Greenhouse Gas Pollution Pricing Act — G-11.55
rate change means any change in any rate in respect of a type of fuel, or in respect of combustible waste, for a listed province. ( modification de taux )
Greenhouse Gas Pollution Pricing Act — G-11.55
transaction has the meaning assigned by subsection 82 (1). ( opération )
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Person resident in Canada 84 For the purposes of this Division, a person is deemed to be resident in Canada at any time (a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere; (b) in the case of a partnership, a joint venture, an unincorporated society, a club, an association or an organization, or a branch thereof, if the member or participant, or a majority of the members or participants, having management and control thereof is or are resident in Canada at that time; (c) in the case of a labour union, if it is carrying on activities as such in Canada and has a local union or branch in Canada at that time; or (d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time.
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Set-off of rebates 85 If, at any time, a person files a return under section 69 in which the person reports an amount that is required to be paid under this Part by the person and the person claims a rebate under section 49 payable to the person under this Part at that time, in the return or in another return, or in a separate application filed under this Part with the return, the person is deemed to have paid at that time, and the Minister is deemed to have rebated at that time, an amount equal to the lesser of the amount required to be paid and the amount of the rebate.
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Definition of electronic payment 86 (1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister. Electronic payment (2) Every person that is required under this Part to pay an amount to the Receiver General must, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through (a) a bank; (b) a credit union; (c) a corporation that is authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or (d) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or hypothecs on immovables. 2018, c. 12, s. 186 “86” 2023, c. 26, s. 93
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Small amounts owing 87 (1) If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Part does not exceed $2.00, the amount owing by the person is deemed to be nil. Small amounts payable (2) If, at any time, the total of all amounts payable by the Minister to a person under this Part does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.
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Authority for separate returns 88 (1) A person that engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for rebates under this Part in respect of a branch or division specified in the application. Authorization by Minister (2) On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for rebates in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that (a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and (b) separate records, books of account and accounting systems are maintained in respect of the branch or division. Revocation of authorization (3) The Minister may revoke an authorization if (a) the person, in writing, requests the Minister to revoke the authorization; (b) the person fails to comply with any condition imposed in respect of the authorization or any provision of this Part; (c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the person are met; or (d) the Minister considers that the authorization is no longer required. Notice of revocation (4) If the Minister revokes an authorization, the Minister must send a notice in writing of the revocation to the person and must specify in the notice the effective date of the revocation.
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Definition of electronic filing 89 (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister. Electronic filing of return (2) A person that is required to file with the Minister a return under this Part, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing. Mandatory filing of return by electronic transmission (3) If a person is, in respect of a reporting period of the person, a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, the person must file its return for the reporting period by way of electronic filing in the manner specified by the Minister for the person. Deemed filing (4) For the purposes of this Part, if a person files a return by way of electronic filing, the return is deemed to be a return made in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.
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Execution of returns, etc. 90 A return (other than a return filed by way of electronic filing under section 89 ), certificate or other document made under this Part (other than an exemption certificate referred to in section 36 ) by a person that is not an individual must be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and the following people are deemed to be so duly authorized, (a) if the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the person; and (b) if the person is the estate or succession of a deceased individual, the personal representative of the estate or succession.
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Extension of time 91 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Part. Effect of extension (2) If the Minister extends the time within which a person must file a return or provide information under subsection (1), (a) the return must be filed, or the information must be provided, within the time so extended; (b) any amount payable that the person is required to report in the return must be paid within the time so extended; (c) any interest payable under section 97 on the amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and (d) any penalty payable under section 123 in respect of the return must be calculated as though the return were required to be filed on the day on which the extended time expires.
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Demand for return 92 The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Part for any period designated in the demand.
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Minister’s duty 93 The Minister must administer and enforce this Part and the Commissioner may exercise the powers and perform the duties of the Minister under this Part.
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Staff 94 (1) The persons that are necessary to administer and enforce this Part are to be appointed, employed or engaged in the manner authorized by law. Delegation of powers (2) The Minister may authorize any person employed or engaged by the Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Part.
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Administration of oaths 95 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Part, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
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Inquiry 96 (1) The Minister may, for any purpose related to the administration or enforcement of this Part, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Part. Appointment of hearing officer (2) If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer (3) For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act. When powers to be exercised (4) A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the power is proposed to be exercised 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable. Rights of witnesses (5) Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence. Rights of person investigated (6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.
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Compound interest on amounts not paid when required 97 (1) If a person fails to pay an amount to the Receiver General as and when required under this Part, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid. Payment of interest that is compounded (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest must be added to the unpaid amount at the end of the particular day. Payment before specified date (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Part on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.
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Compound interest on amounts owed by Her Majesty 98 Interest must be compounded daily at the prescribed rate on amounts owed under this Part by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.
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Application of interest provisions if Part amended 99 For greater certainty, if a provision of an Act amends this Part and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Part that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.
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Waiving or reducing interest 100 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Part on an amount that is required to be paid by the person under this Part in respect of the reporting period. Interest where amounts waived or reduced (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister must pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is rebated to the person.