GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) in Madagascar: (i) in respect of taxes withheld at source, to sums payable no later than December 31st of the year of the notice of termination and (ii) in respect of other taxes charged on income for tax periods ending on or after December 31 of the year which immediately follows the year of the notice of termination;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) in respect of taxes withheld at source, to sums payable no later than December 31st of the year of the notice of termination and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) in respect of other taxes charged on income for tax periods ending on or after December 31 of the year which immediately follows the year of the notice of termination;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
IN WITNESS WHEREOF the undersigned, duly authorized to that effect by their respective Government, have signed this Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
DONE in duplicate at Antananarivo, this 24 th day of November 2016, in the English and French languages, each version being equally authentic.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
FOR THE REPUBLIC OF MADAGASCAR Gervais Rakotoarimanana
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
At the moment of signing the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall be an integral part of the Convention:
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 It is understood that, for the purposes of the Convention, the term “head office of the enterprise” signifies, in the case of Canada, the place of incorporation of the enterprise.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 It is understood that nothing in the Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
IN WITNESS WHEREOF the undersigned, duly authorized to that effect by their respective Government, have signed this Protocol.
Canada Marine Act — C-6.7
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada Marine Act — C-6.7 1
Short title 1 This Act may be cited as the Canada Marine Act .
Canada Marine Act — C-6.7 2
Definitions 2 (1) The definitions in this subsection apply in this Act. Agency means the Canadian Transportation Agency continued by subsection 7(1) of the Canada Transportation Act . ( Office ) federal immovable has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act ; ( immeuble fédéral ) federal real property has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act ; ( bien réel fédéral ) fees includes harbour dues, berthage and wharfage, as well as duties, tolls, rates and other charges, but does not include payments made under a lease or licence agreement. ( droit ) goods includes personal property and movables, other than ships. ( marchandises ) Minister means the Minister of Transport. ( ministre ) owner includes (a) in the case of a ship, the agent, charterer by demise or master of the ship; and (b) in the case of goods, the agent, sender, consignee or bailee of the goods, as well as the carrier of the goods to, on, over or from any real property or immovables to which this Act applies. ( propriétaire ) person includes a partnership, an association and a body corporate. ( personne ) port authority means a port authority incorporated or continued under this Act. ( administration portuaire ) port facility means a wharf, pier, breakwater, terminal, warehouse or other building or work that is located in, on or adjacent to navigable waters that is used in connection with navigation or shipping, land incidental to its use and any land adjacent to navigable waters that is used in connection with navigation or shipping. ( installation portuaire ) public port means a port designated as a public port under section 65. ( port public ) public port facility means a port facility designated as a public port facility under section 65. ( installations portuaires publiques ) Seaway means the deep waterway between the port of Montreal and the Great Lakes that is constructed and maintained pursuant to the Agreement between Canada and the United States providing for the development of navigation and power in the Great Lakes-St. Lawrence Basin, dated March 19, 1941, including the locks, canals and facilities between the port of Montreal and Lake Erie and generally known as the St. Lawrence Seaway. ( voie maritime ) ship means every description of vessel, boat or craft designed, used or capable of being used solely or partly for marine navigation, whether self-propelled or not and without regard to the method of propulsion, and includes a sea-plane and a raft or boom of logs or lumber. ( navire ) Same meaning (2) Unless a contrary intention appears, words and expressions used in this Act have the same meaning as in the Canada Business Corporations Act . 1998, c. 10, s. 2; 2001, c. 4, s. 133; 2008, c. 21, s. 1
Canada Marine Act — C-6.7
Agency means the Canadian Transportation Agency continued by subsection 7(1) of the Canada Transportation Act . ( Office )
Canada Marine Act — C-6.7
federal immovable has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act ; ( immeuble fédéral )
Canada Marine Act — C-6.7
federal real property has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act ; ( bien réel fédéral )
Canada Marine Act — C-6.7
fees includes harbour dues, berthage and wharfage, as well as duties, tolls, rates and other charges, but does not include payments made under a lease or licence agreement. ( droit )
Canada Marine Act — C-6.7
goods includes personal property and movables, other than ships. ( marchandises )
Canada Marine Act — C-6.7
Minister means the Minister of Transport. ( ministre )
Canada Marine Act — C-6.7 (a)
owner includes (a) in the case of a ship, the agent, charterer by demise or master of the ship; and (b) in the case of goods, the agent, sender, consignee or bailee of the goods, as well as the carrier of the goods to, on, over or from any real property or immovables to which this Act applies. ( propriétaire )
Canada Marine Act — C-6.7
person includes a partnership, an association and a body corporate. ( personne )
Canada Marine Act — C-6.7
port authority means a port authority incorporated or continued under this Act. ( administration portuaire )
Canada Marine Act — C-6.7
port facility means a wharf, pier, breakwater, terminal, warehouse or other building or work that is located in, on or adjacent to navigable waters that is used in connection with navigation or shipping, land incidental to its use and any land adjacent to navigable waters that is used in connection with navigation or shipping. ( installation portuaire )
Canada Marine Act — C-6.7
public port means a port designated as a public port under section 65. ( port public )
Canada Marine Act — C-6.7
public port facility means a port facility designated as a public port facility under section 65. ( installations portuaires publiques )
Canada Marine Act — C-6.7
Seaway means the deep waterway between the port of Montreal and the Great Lakes that is constructed and maintained pursuant to the Agreement between Canada and the United States providing for the development of navigation and power in the Great Lakes-St. Lawrence Basin, dated March 19, 1941, including the locks, canals and facilities between the port of Montreal and Lake Erie and generally known as the St. Lawrence Seaway. ( voie maritime )
Canada Marine Act — C-6.7
ship means every description of vessel, boat or craft designed, used or capable of being used solely or partly for marine navigation, whether self-propelled or not and without regard to the method of propulsion, and includes a sea-plane and a raft or boom of logs or lumber. ( navire )
Canada Marine Act — C-6.7 4
Purpose of the Act 4 In recognition of the significance of marine transportation to Canada and its contribution to the Canadian economy, the purpose of this Act is to (a) implement marine policies that provide Canada with the marine infrastructure that it needs and that offer effective support for the achievement of national, regional and local social and economic objectives and will promote and safeguard Canada’s competitiveness and trade objectives; (a.1) promote the success of ports for the purpose of contributing to the competitiveness, growth and prosperity of the Canadian economy; (b) base the marine infrastructure and services on international practices and approaches that are consistent with those of Canada’s major trading partners in order to foster harmonization of standards among jurisdictions; (c) ensure that marine transportation services are organized to satisfy the needs of users and are available at a reasonable cost to the users; (d) provide for a high level of safety and environmental protection; (e) provide a high degree of autonomy for local or regional management of components of the system of services and facilities and be responsive to local needs and priorities; (f) manage the marine infrastructure and services in a commercial manner that encourages, and takes into account, input from users and the community in which a port or harbour is located; (g) provide for the disposition, by transfer or otherwise, of certain ports and port facilities; and (h) promote coordination and integration of marine activities with surface and air transportation systems. 1998, c. 10, s. 4; 2008, c. 21, s. 3
Canada Marine Act — C-6.7 5
Definitions 5 The definitions in this section apply in this Part. airport means an airport situated in a port. ( aéroport ) letters patent means letters patent as amended by supplementary letters patent, if any. ( lettres patentes ) port means the navigable waters under the jurisdiction of a port authority and the real property and immovables that the port authority manages, holds or occupies as set out in the letters patent. ( port ) user , in respect of a port, means a person that makes commercial use of, or provides services at, the port. ( utilisateur ) 1998, c. 10, s. 5; 2001, c. 4, s. 134
Canada Marine Act — C-6.7
airport means an airport situated in a port. ( aéroport )
Canada Marine Act — C-6.7
letters patent means letters patent as amended by supplementary letters patent, if any. ( lettres patentes )
Canada Marine Act — C-6.7
port means the navigable waters under the jurisdiction of a port authority and the real property and immovables that the port authority manages, holds or occupies as set out in the letters patent. ( port )
Canada Marine Act — C-6.7
user , in respect of a port, means a person that makes commercial use of, or provides services at, the port. ( utilisateur )
Canada Marine Act — C-6.7 6
Application of Part 6 (1) This Part applies to every port authority set out in the schedule and to every port authority for which letters patent of incorporation are issued or that has been continued under this Part and that has not been dissolved. Amendment of schedule (2) The Minister may, by regulation, amend the schedule. 1998, c. 10, s. 6; 2008, c. 21, s. 4
Canada Marine Act — C-6.7 7
Agent of Her Majesty 7 (1) Subject to subsection (3), a port authority is an agent of Her Majesty in right of Canada only for the purposes of engaging in the port activities referred to in paragraph 28(2)(a). Not an agent of Her Majesty (2) A wholly-owned subsidiary of a port authority is not an agent of Her Majesty in right of Canada unless, subject to subsection (3), (a) it was an agent of Her Majesty in right of Canada on June 10, 1996; and (b) it is an agent of Her Majesty in right of Canada under an enactment other than this Act. Borrowing restriction (3) A port authority or a wholly-owned subsidiary of a port authority may not borrow money as an agent of Her Majesty in right of Canada.
Canada Marine Act — C-6.7 9
Supplementary letters patent 9 (1) The Minister may, either on the Minister’s own initiative and after giving notice of the proposed changes to the board of directors, or when the board of directors has, by resolution, requested it, issue supplementary letters patent amending the letters patent of a port authority if the Minister is satisfied that the amendment is consistent with this Act, and the supplementary letters patent take effect on the date stated in them. Notice (2) Notice must be given in writing and set out a time limit within which the board of directors may comment to the Minister regarding the proposed changes. 1998, c. 10, s. 9; 2008, c. 21, s. 6
Canada Marine Act — C-6.7 10
Continuance of harbour commissions 10 (1) If the Minister is satisfied that the criteria set out in subsection 8(1) are met, the Minister may issue in respect of one or more harbour commissions established under the Harbour Commissions Act , letters patent continuing the harbour commission as a port authority that set out the information required by subsection 8(2). Effect of letters patent (2) On the day on which the letters patent are issued, the harbour commission becomes a port authority and the Harbour Commissions Act ceases to apply. Rights and obligations preserved — harbour commissions (3) The rights and obligations of a port authority that was one or more harbour commissions immediately before letters patent were issued are as follows: (a) the corporate name of the port authority is substituted for that of the harbour commission in every contract, collective agreement, lease, licence, permit or other document entered into or granted by the harbour commission with regard to the port; (b) the management of the federal real property and federal immovables set out in the letters patent, and any rights related to them, is conferred on the port authority; (c) the real property and immovables, other than federal real property and federal immovables, that the harbour commission occupied or the title to which it held, whether or not in its own name, and that are set out in the letters patent, and any rights related to them, become the interest, property and rights of the port authority, as the case may be; (d) the personal property or movable, and any rights related to it, that the harbour commission manages, or the title to which it holds, on behalf of Her Majesty in right of Canada, whether or not in its own name, become the property and rights of the port authority; (e) an existing cause of action, proceeding or claim by or against the harbour commission or a liability or other obligation of the harbour commission is unaffected except that any judgment or order is to be satisfied first by the port authority; (f) a civil, criminal or administrative action or proceeding pending by or against the harbour commission may be continued only by or against the port authority; and (g) subject to paragraph (e), a conviction against, or a ruling, order or judgment in favour of or against, the harbour commission may be enforced only by or against the port authority. 1998, c. 10, s. 10; 2001, c. 4, s. 136; 2008, c. 21, s. 7
Canada Marine Act — C-6.7 11
Consequences for commissioners 11 The commissioners of a harbour commission continued under subsection 10(1) cease to hold office on the day referred to in section 18 and have no right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any servant or agent of Her Majesty for ceasing to hold office by virtue of this Part.
Canada Marine Act — C-6.7 12
which it holds, on behalf of Her Majesty in right of Canada, whether or not in its own name, become the property and rights of the port authority; (e) an existing cause of action, proceeding or claim by or against the Canada Ports Corporation in respect of the port or a liability or other obligation of that Corporation in respect of the port is unaffected except that any judgment or order is to be satisfied first by the port authority; (f) a civil, criminal or administrative action or proceeding pending by or against the Canada Ports Corporation in respect of the port may be continued only by or against the port authority; and (g) subject to paragraph (e), a conviction against, or a ruling, order or judgment in favour of or against, the Canada Ports Corporation in respect of the port may be enforced only by or against the port authority. Fixing limits of port (5) For the purposes of subsection (4), the Minister may fix the limits of a non-corporate port that is to be managed by a port authority and settle any question that arises in respect of the property, rights or obligations of the port authority. 1998, c. 10, s. 12; 2001, c. 4, s. 137; 2008, c. 21, s. 8
Canada Marine Act — C-6.7 13
Consequences for former directors and commissioners 13 (1) The directors or commissioners of the bodies that become port authorities under section 12 cease to hold office on the day referred to in section 18 and have no right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any servant or agent of Her Majesty for ceasing to hold office by virtue of this Part. Consequences for officers (2) Neither the port authority nor Her Majesty in right of Canada is bound by any severance agreement entered into between a predecessor of the port authority and any of its officers after December 1, 1995.
Canada Marine Act — C-6.7 13.1
Directors 13.1 (1) The Governor in Council may remove any director of an amalgamating port authority during the period that begins on the day on which the Governor in Council requires the amalgamation and ends on the day before the day on which the amalgamation takes effect. Subsection 14(2.3) (2) Subsection 14(2.3) does not apply to a director of an amalgamating port authority who holds office on the day on which the Governor in Council requires the amalgamation. Fees continued (3) A fee that is in force in respect of a port on the day on which an amalgamation takes effect continues in force for a period that ends on the earlier of the expiry of six months and the day on which it is replaced by a fee fixed under subsection 49(1). 2008, c. 21, s. 9
Canada Marine Act — C-6.7 14
Appointment of directors 14 (1) The directors of a port authority shall be appointed as follows: (a) the Governor in Council appoints one individual nominated by the Minister; (b) the municipalities mentioned in the letters patent appoint one individual; (c) the province or provinces mentioned in the letters patent appoint one or two individuals as mentioned in the letters patent; and (d) the Governor in Council appoints the remaining individuals nominated by the Minister in consultation with users selected by the Minister or the classes of users mentioned in the letters patent. Directors appointed by provinces and municipalities (1.1) The Governor in Council may appoint a director under paragraph (1)(b) or (c) who has been nominated by the Minister if the position has been vacant for more than one year. Tenure of office (2) Directors are appointed to hold office for any term of not more than three years that will ensure as far as possible the expiry in any one year of the terms of office of not more than one half of the directors, the terms being renewable twice only. Maximum term of office (2.1) A director shall serve no more than nine consecutive years on the board. Effective day of appointment (2.2) A director’s appointment made by a municipality or province takes effect on the day on which notice of the appointment is received by the port authority. Extension of term (2.3) Subject to subsection (2.1), if a successor has not been appointed at the expiry of a director’s term, the director continues to hold office until their term is renewed or their successor is appointed. Directors appointed by municipalities and provinces (2.4) Subject to subsection (2.1) and despite subsection (2), the term of office of a director appointed under subsection (1.1) to fill a vacant position under paragraph (1)(b) or (c) expires on the day on which a director is appointed under that paragraph. Not eligible (3) No person is eligible to be appointed as a director within twelve months after the expiration of their term or renewed term. Part-time (4) The directors are appointed to serve part-time. Remuneration (5) The board of directors shall fix the remuneration of the directors, the chairperson and the chief executive officer. Quorum (6) Subject to the letters patent, a majority of the directors in office constitutes a quorum at any meeting of directors and a quorum of directors may exercise all the powers of the directors. 1998, c. 10, s. 14; 2008, c. 21, s. 10; 2014, c. 29, s. 27; 2015, c. 3, s. 16(E)
Canada Marine Act — C-6.7 15
Experience 15 (1) The directors of a port authority appointed under any of paragraphs 14(1)(a) to (c) shall have generally acknowledged and accepted stature within the transportation industry or the business community. Knowledge or experience (2) The directors of a port authority appointed under paragraph 14(1)(d) shall have generally acknowledged and accepted stature within the transportation industry or the business community and relevant knowledge and extensive experience related to the management of a business, to the operation of a port or to maritime trade.
Canada Marine Act — C-6.7 16
Persons excluded 16 The following individuals may not be directors of a port authority: (a) an individual who is a mayor, councillor, officer or employee of a municipality mentioned in the letters patent; (b) an individual who is a member of the legislature of a province, or an officer or employee of the public service or of a Crown corporation of a province, mentioned in the letters patent; (c) a Senator or a member of the House of Commons; (c.1) an officer or employee of the federal public administration, a federal Crown corporation or a port authority; (d) an individual who is not a resident Canadian, as defined in subsection 2(1) of the Canada Business Corporations Act ; (e) an individual who is a director, officer or employee of a person who is a user of the port; (f) an individual who is under eighteen years of age; (g) an individual who has been declared mentally incompetent by a court in Canada or elsewhere; or (h) an undischarged bankrupt. 1998, c. 10, s. 16; 2003, c. 22, s. 113(E); 2008, c. 21, s. 11
Canada Marine Act — C-6.7 17
Election of chairperson 17 The board of directors shall elect a chairperson from among their number for a term not exceeding two years, the term being renewable.
Canada Marine Act — C-6.7 18
Term of office 18 Subject to subsection 19(1), where a port authority is continued under section 10 or 12, the directors or commissioners of the former local port corporation or harbour commission, respectively, continue to hold office as provisional directors of the port authority until the earlier of the day on which they are replaced or removed and ninety days after the date of the continuance.