GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Nova Scotia HST Regulations, 2010 — 6
Transition — passenger transportation passes 6 (1) Subject to subsection (2) and section 8 , if a registrant makes a taxable supply (other than a zero-rated supply) of a passenger transportation pass in Nova Scotia or in the Nova Scotia offshore area to a person that is not a consumer of the passenger transportation pass and tax under subsection 165(2) of the Act is payable by the person in respect of an amount of consideration for the supply that becomes due, or is paid without having become due, after April 6, 2010 and before May 1, 2010, and a portion of that amount is attributable to any part of the validity period of the passenger transportation pass that is after June 2010, for the purposes of Part IX of the Act, the tax (in this section referred to as the “total tax”) under subsection 165(2) of the Act shall be calculated at the rate of 10% on that portion and the following rules apply: (a) for the purpose of determining the amount of tax (in this section referred to as the “tax collectible”) that is required to be collected by the registrant, the tax under subsection 165(2) of the Act payable by the person on that portion is deemed to have been calculated at the rate of 8%; and (b) the person is required to pay, in accordance with section 9 , an amount of tax equal to the difference between the total tax and the tax collectible. Exception (2) Subsection (1) does not apply in respect of a taxable supply of a passenger transportation pass of which the validity period begins before July 1, 2010 and ends before August 1, 2010.
Nova Scotia HST Regulations, 2010 — 7
Transition — lifetime memberships 7 If a registrant makes a taxable supply (other than a zero-rated supply) of a membership for the lifetime of an individual in Nova Scotia or in the Nova Scotia offshore area to a person and tax under subsection 165(2) of the Act is payable by the person in respect of the total (referred to in this section as the “specified amount”) of all amounts of consideration for the supply that become due, or are paid without having become due, after April 6, 2010 and before July 1, 2010, and the specified amount exceeds 25% of the total consideration for the supply, for the purposes of Part IX of the Act, the tax (in this section referred to as the “total tax”) under subsection 165(2) of the Act shall be calculated at the rate of 10% on the difference between the specified amount and 25% of the total consideration and the following rules apply: (a) for the purpose of determining the amount of tax (in this section referred to as the “tax collectible”) that is required to be collected by the registrant, the tax under subsection 165(2) of the Act payable by the person on that difference is deemed to have been calculated at the rate of 8%; and (b) the person is required to pay, in accordance with section 9 , an amount of tax equal to the difference between the total tax and the tax collectible.
Nova Scotia HST Regulations, 2010 — 8
Exception 8 Sections 3 to 6 do not apply in respect of a taxable supply of property or a service made to a person if (a) the property or service is acquired by the person for consumption, use or supply exclusively in commercial activities of the person; (b) the person is entitled to include, for the purpose of determining an input tax credit of the person in respect of the property or service, the total amount of tax under subsection 165(2) of the Act payable by the person in respect of the supply and the person would not, if the input tax credit were claimed, be required to add an amount in respect of such an input tax credit in determining its net tax for any reporting period of the person; and (c) the person is neither a registrant that is a selected listed financial institution nor a registrant whose net tax is determined under section 225.1 of the Act or under Part IV or V of the Streamlined Accounting (GST/HST) Regulations .
Nova Scotia HST Regulations, 2010 — 9
Payment 9 If a person is required to pay an amount of tax in accordance with this section as a consequence of the application of any of sections 3 to 7 , (a) in the case of a person that is a registrant, the person shall add the amount in determining the net tax of the person for the reporting period of the person in which the amount became payable; and (b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the amount became payable, pay the amount to the Receiver General and file with the Minister in prescribed manner a return in respect of the amount in prescribed form containing prescribed information.
Nova Scotia HST Regulations, 2010 — 10
Budget payment arrangements 10 (1) If a registrant makes a supply of property or a service in Nova Scotia under a budget payment arrangement relating to a particular period that begins before July 1, 2010 and ends on or after that day, the budget payment arrangement provides for a reconciliation of the payments of consideration for the supply that are made during the particular period and the reconciliation is to take place at or after the end of the particular period and before July 1, 2011, the registrant shall, at the time the registrant issues an invoice for the reconciliation, calculate the positive or negative amount determined by the formula A - B where A is the tax that would be payable by the recipient of the supply under subsection 165(2) of the Act in respect of the property, service or part thereof delivered, performed or made available on or after July 1, 2010 if the consideration for the supply of that property, service or part had become due and had been paid on or after July 1, 2010; and B is the total tax payable by the recipient of the supply under subsection 165(2) of the Act in respect of the property or service delivered, performed or made available during the particular period. Collection of tax (2) If the amount calculated by a registrant under subsection (1) is a positive amount, (a) the amount is deemed to be tax payable by the recipient of the supply under subsection 165(2) of the Act; and (b) the registrant is deemed to have collected the amount on the day on which the invoice for the reconciliation is issued. Refund of excess (3) If the amount calculated by a registrant under subsection (1) is a negative amount, (a) the registrant shall refund or credit the amount to the recipient of the supply; (b) the registrant shall issue a credit note to the recipient for the amount of the refund or credit; and (c) section 232 of the Act applies as if the credit note were issued under that section.
Nova Scotia HST Regulations, 2010 — 11
Combined supply 11 If a particular supply that includes a combination of personal property, real property or a service (each of which is in this section referred to as an “element”) is made in Nova Scotia or in the Nova Scotia offshore area and the consideration for the particular supply becomes due, or is paid without having become due, after April 6, 2010 and before July 1, 2010, for the purpose of applying subsection 165(2) of the Act to the supply, each element of the supply that is tangible personal property is deemed to have been supplied separately from each other element of the supply for the portion of the consideration that is attributable to the tangible personal property.
Nova Scotia HST Regulations, 2010 — 12
Definitions 12 (1) In this section, direct seller , distributor , exclusive product , independent sales contractor and suggested retail price have the same meanings as in section 178.1 of the Act. Adjustment for exclusive products — direct sellers (2) If an approval of the Minister for the application of section 178.3 of the Act to a direct seller is in effect, the direct seller makes a taxable supply by way of sale (other than a zero-rated supply) of an exclusive product of the direct seller to an independent sales contractor of the direct seller that is not a distributor in respect of which an approval granted under subsection 178.2(4) of the Act on application made jointly with the direct seller is in effect, the consideration for the supply becomes due, or is paid without having become due, before July 1, 2010 and the exclusive product is for resale in Nova Scotia by the independent sales contractor on or after July 1, 2010, in determining the net tax of the direct seller for the reporting period of the direct seller that includes July 1, 2010, there shall be added an amount equal to 2% of the suggested retail price of the exclusive product. Adjustment for exclusive products — distributors (3) If an approval of the Minister for the application of section 178.4 of the Act to a distributor of a direct seller is in effect, the distributor makes a taxable supply by way of sale (other than a zero-rated supply) of an exclusive product of the direct seller to an independent sales contractor of the direct seller that is not a distributor in respect of which an approval granted under subsection 178.2(4) of the Act on application made jointly with the direct seller is in effect, the consideration for the supply becomes due, or is paid without having become due, before July 1, 2010 and the exclusive product is for resale in Nova Scotia by the independent sales contractor on or after July 1, 2010, in determining the net tax of the distributor for the reporting period of the distributor that includes July 1, 2010, there shall be added an amount equal to 2% of the suggested retail price of the exclusive product.
Nova Scotia HST Regulations, 2010 — 13
Additional disclosure — real property 13 (1) If a builder makes a taxable supply of a residential complex in Nova Scotia under an agreement of purchase and sale entered into after April 6, 2010 and before July 1, 2010 and tax under subsection 165(2) of the Act applies in respect of the supply at a rate of 10%, the builder shall indicate in the agreement of purchase and sale (a) the total tax payable in respect of the supply in a manner that clearly indicates the amount of that total and whether or not that amount takes into account any amount to be paid or credited in accordance with subsection 254(4) of the Act; or (b) the total of the rates at which tax is payable in respect of the supply. Failure to disclose (2) If a builder fails to comply with subsection (1) in respect of a supply and the builder is required under section 221 of the Act to collect tax at a particular time in respect of the supply, (a) the tax payable by the recipient in respect of the supply is to be calculated as if the tax under subsection 165(2) of the Act applied in respect of the supply at a rate of 8% and not at a rate of 10%; and (b) despite paragraph (a), the builder is deemed to have collected the tax at the particular time in respect of the supply at a rate of 10%.
Nova Scotia HST Regulations, 2010 — 14
Employee and shareholder benefits 14 In respect of the 2010 taxation year, if (a) a benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing an individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in Nova Scotia or in the Nova Scotia offshore area, or (b) a benefit amount is required under subsection 15(1) of the Income Tax Act to be included in computing an individual’s income and the individual is resident in Nova Scotia at the end of the year, the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 is adapted as follows: 13%, and SOR/2010-152, s. 12
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — a
Whereas, pursuant to subsection 332(1) a of the Canadian Environmental Protection Act, 1999 b , the Minister of the Environment published in the Canada Gazette , Part I, on December 30, 2006, a copy of the proposed Marine Spark-Ignition Engine and Off-Road Recreational Vehicle Emission Regulations , as they were then entitled, and persons were given an opportunity to file comments with respect to the proposed Regulations or a notice of objection requesting that a board of review be established and stating the reasons for the objection; a S.C. 2004, c. 15, s. 31 b S.C. 1999, c. 33
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of the Environment, pursuant to sections 160, 162 and 319 of the Canadian Environmental Protection Act, 1999 b , hereby makes the annexed Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations .
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
Act means the Canadian Environmental Protection Act, 1999 . ( Loi )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — (a)
all-terrain vehicle means a land-based or amphibious vehicle, other than a utility vehicle, that (a) is designed to travel on three or four low-pressure tires, is equipped with a seat designed to be straddled and with handlebars for steering, and is designed to be used by a single operator and no passengers; or (b) has three or more wheels and one or more seats, is designed for operation over rough terrain, is designed for transportation and has a maximum vehicle speed of at least 40 km/h. ( véhicule tout terrain )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
amphibious vehicle means a vehicle with wheels or tracks that is designed primarily for operation on land and secondarily for operation in or on water. ( véhicule amphibie )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
CFR means Title 40, chapter I of the Code of Federal Regulations of the United States. ( CFR )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
CFR 1045 means subchapter U, part 1045, of the CFR. ( CFR 1045 )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
CFR 1051 means subchapter U, part 1051, of the CFR. ( CFR 1051 )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
CFR 1060 means subchapter U, part 1060, of the CFR. ( CFR 1060 )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
CFR 1068 means subchapter U, part 1068, of the CFR. ( CFR 1068 )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
conventional inboard engine means an inboard engine that is rated at 373 kW at most. ( moteur en-bord conventionnel )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
crankcase emissions means substances that cause air pollution and that are emitted into the atmosphere from any portion of the crankcase ventilation or lubrication systems of an engine or a vehicle’s engine. ( émissions du carter )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
diurnal emissions means evaporative emissions that occur as a result of venting fuel tank vapours during daily temperature changes while the engine is not operating. ( émissions diurnes )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — (a)
element of design means, in respect of an engine, vessel or vehicle (a) any control system, including computer software, electronic control systems and computer logic; (b) any control system calibrations; (c) the results of systems interaction; or (d) any hardware items. ( élément de conception )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
emission control system means any device, system or element of design that controls or reduces the emissions from an engine, vessel or vehicle. ( système antipollution )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — (a)
emission family means (a) in respect of the engines or vehicles of a company, or the fuel lines or fuel tanks installed in outboards or vessels of a company, that are covered by an EPA certificate, the classification units for which the EPA certificate was issued; and (b) in respect of any other engine or vehicle of a company, or other fuel line or fuel tank installed in outboards or vessels of a company, the classification units determined in accordance with (i) in the case of engines, section 230 of subpart C of CFR 1045, (ii) in the case of vehicles, section 230 of subpart C of CFR 1051, and (iii) in the case of fuel lines or fuel tanks installed in outboards or vessels, section 230 of subpart C of CFR 1060. ( famille d’émissions )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
engine means a marine spark-ignition engine of a class prescribed under subsection 5(1) that is used or capable of being used to propel a vessel. ( moteur )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
EPA means the United States Environmental Protection Agency. ( EPA )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
EPA certificate means a certificate of conformity with United States federal standards issued by the EPA. ( certificat de l’EPA )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
evaporative emissions means hydrocarbons emitted into the atmosphere from an outboard, vessel or vehicle, other than exhaust emissions and crankcase emissions. ( émissions de gaz d’évaporation )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
exhaust emissions means substances emitted into the atmosphere from any opening downstream from the exhaust port of an engine or vehicle’s engine. ( émissions de gaz d’échappement )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
family emission limit means the maximum emission level established by a company for an emission family for the purpose of fleet averaging. ( limite d’émissions de la famille )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — (a)
fuel line means hose, tubing, and primer bulbs containing or exposed to liquid fuel, including hose or tubing that transports fuel to or from an engine or a vehicle’s engine that includes (a) flexible molded sections for transporting liquid fuel to or from that engine, but does not include inflexible components for connecting hose or tubing; and (b) hose or tubing for the vent line or filler neck if fuel systems are designed such that any portion of the vent-line or filler-neck material continues to be exposed to liquid fuel after completion of a refueling event in which an operator fills the fuel tank using typical methods. A fuel line does not include a primer bulb that contains liquid fuel only when priming an engine or a vehicle’s engine before starting that engine and a fuel line that is designed to connect a portable fuel tank to an engine. ( conduite d’alimentation en carburant )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
fuel tank means a fuel tank that is not portable. ( réservoir de carburant )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
high-performance inboard engine means an inboard engine that is rated at more than 373 kW and design features to enhance power output such that the expected operating time until rebuild is less than 480 hours. ( moteur en-bord à haute performance )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
inboard engine , in relation to a vessel, includes a sterndrive, also known as an inboard/outboard engine, and a jet boat engine, but does not include a personal watercraft engine. ( moteur en-bord )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
jet boat means a vessel in which an internal combustion engine is installed that powers a water-jet pump as the vessel’s primary source of propulsion and is designed with an open area for carrying passengers. ( bateau à propulsion hydraulique )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
model year means the year, as determined under section 4, that is used by a manufacturer to designate a model of engine, vessel or vehicle. ( année de modèle )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
off-road motorcycle means a two-wheeled vehicle that is equipped with a seat. ( motocyclette hors route )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
permeation emissions means evaporative emissions resulting from the permeation of fuel through fuel line or fuel tank materials. ( émissions par perméation )
Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations — Marine Spark-Ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations
personal watercraft means a vessel with an enclosed hull of less than 4 m in length that uses an internal combustion engine powering a water-jet pump as its primary source of propulsion and is designed to be used by one or more persons while sitting, standing or kneeling. ( motomarine )