GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Border Services Agency Act — C-1.4 28
References in documents and other provisions: Canada Revenue Agency 28 (1) Subject to subsection (2), any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act is to be read, unless the context otherwise requires, as a reference to the Commissioner of Revenue or the Canada Revenue Agency, as the case may be. References in documents and other provisions: Canada Border Services Agency (2) Any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act and the document, instrument or provision is in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 is to be read, unless the context otherwise requires, as a reference to the President of the new agency or the new agency, as the case may be.
Canada Border Services Agency Act — C-1.4 29
Royal Canadian Mint Act 29 The Minister of National Revenue is the Minister for the purposes of the Royal Canadian Mint Act until another member of the Queen’s Privy Council for Canada is designated under section 2.1 of that Act, as enacted by section 130 of this Act.
Canada Border Services Agency Act — C-1.4 Order in council
Order in council * 147 This Act, except for sections 144 to 146 , comes into force on a day to be fixed by order of the Governor in Council. * [Note: Sections 144 to 146 in force on assent November 3, 2005; Act, except sections 144 to 146, in force December 12, 2005, see SI/2005-119.]
Canada Border Services Agency Act — C-1.4 108
108 Section 2 of the Canada Border Services Agency Act is amended by adding the following in alphabetical order: Commission means the Public Complaints and Review Commission established by subsection 3(1) of the Public Complaints and Review Commission Act . ( Commission )
Canada Border Services Agency Act — C-1.4
Commission means the Public Complaints and Review Commission established by subsection 3(1) of the Public Complaints and Review Commission Act . ( Commission )
Canada Border Services Agency Act — C-1.4 109
109 Subsection 9(1) of the Act is replaced by the following: Delegation by President 9 (1) Subject to subsection (1.1), the President may delegate to any person any power, duty or function that the President is authorized to exercise or perform under this Act or any other enactment. Exception (1.1) The President shall not delegate the power to make rules under section 39 of the Public Complaints and Review Commission Act and the power to enter into a memorandum of understanding under subsection 17(7) of that Act.
Canada Border Services Agency Act — C-1.4 9
Delegation by President 9 (1) Subject to subsection (1.1), the President may delegate to any person any power, duty or function that the President is authorized to exercise or perform under this Act or any other enactment. Exception (1.1) The President shall not delegate the power to make rules under section 39 of the Public Complaints and Review Commission Act and the power to enter into a memorandum of understanding under subsection 17(7) of that Act.
Canada Border Services Agency Act — C-1.4 110
110 Section 13 of the Act is amended by adding the following after subsection (2): Restriction (3) The Agency may enter into an agreement or arrangement with the government of a province respecting the detention of persons on behalf of the Agency only if the Minister is of the opinion that there is in the province an independent individual or body that is empowered to receive and deal with complaints about the treatment and conditions of detention of detained persons. Exception (4) If the Minister is of the opinion that there is an urgent need to provide for the detention of persons on a temporary basis, the Agency may, with the Minister’s approval, enter into an agreement or arrangement referred to in subsection (3) with the government of a province even if the Minister is of the opinion that there is no independent individual or body referred to in that subsection in the province. Duty to provide information (5) If the Agency is notified that a person who is or has been detained on behalf of the Agency under an agreement or arrangement referred to in subsection (3) has made a complaint respecting their treatment during detention — or their conditions of detention — to any competent authority in the province where they are or were detained, the Agency shall, as soon as feasible, provide the Commission with all of the information that the Agency has received or receives in relation to the complaint. Duty to provide copy (6) If the Agency enters into an agreement or arrangement respecting the monitoring of the treatment and of the conditions of detention of persons detained by or on behalf of the Agency or the inspection of any facility where persons are detained by or on behalf of the Agency, the Agency shall, as soon as feasible, provide the Commission with a copy of every document containing findings or recommendations that it receives under that agreement or arrangement.
Canada Border Services Agency Act — C-1.4 111
f the investigation of a serious incident to the Chairperson of the Commission and the President. Response (2) If the observer’s report identifies concerns with respect to the impartiality of an investigation, the President shall provide to the Chairperson of the Commission a written response to the observer’s report that includes a description of what actions have or will be taken by the Agency to address those concerns. Report on response (3) If the Chairperson of the Commission is not satisfied with the response of the President, the Chairperson shall issue a report to that effect to the Minister. Information subject to privilege 14.8 (1) Nothing in this Act authorizes a person to disclose to an observer privileged information , as defined in subsection 17(1) of the Public Complaints and Review Commission Act , and an observer shall not use or disclose that information if it is disclosed. Offence to disclose certain information (2) Every person who contravenes subsection (1) is (a) guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or (b) guilty of an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Limitation period (3) Summary conviction proceedings in respect of an offence under subsection (2) may be instituted at any time within but not later than two years after the time when the subject matter of the proceedings arose. Regulations 14.9 The Governor in Council may make regulations (a) respecting the criteria and procedures for the appointment of an observer; (b) respecting the scope of an observer’s role; (c) respecting an observer’s reporting obligations; (d) respecting the access to, and use of, the notes, reports or other material prepared by an observer in relation to an investigation; (e) prescribing the period within which the President is to provide a response under subsection 14.7(2); and (f) generally for carrying out the purposes of sections 14.5 to 14.8.
Canada Border Services Agency Act — C-1.4 14.1
Definitions 14.1 (1) The following definitions apply in this section and sections 14.2 to 14.9. employee , in relation to the Agency, includes any person who assists the Agency in the exercise of any of its powers or the performance of any of its duties and functions under this Act. ( employé ) serious incident means an incident in which the actions of an officer or employee of the Agency in the exercise of its powers or the performance of its duties and functions under this Act (a) may have resulted in serious injury to or the death of any person; or (b) may have constituted an offence under federal or provincial law that the Minister or the President decides would be in the public interest to be investigated by the Agency. ( incident grave ) serious injury means a prescribed physical or psychological injury. ( blessure grave ) Regulations (2) The Governor in Council may make regulations prescribing physical or psychological injuries for the purposes of the definition serious injury in subsection (1).
Canada Border Services Agency Act — C-1.4
employee , in relation to the Agency, includes any person who assists the Agency in the exercise of any of its powers or the performance of any of its duties and functions under this Act. ( employé )
Canada Border Services Agency Act — C-1.4 (a)
serious incident means an incident in which the actions of an officer or employee of the Agency in the exercise of its powers or the performance of its duties and functions under this Act (a) may have resulted in serious injury to or the death of any person; or (b) may have constituted an offence under federal or provincial law that the Minister or the President decides would be in the public interest to be investigated by the Agency. ( incident grave )
Canada Border Services Agency Act — C-1.4
serious injury means a prescribed physical or psychological injury. ( blessure grave )
Canada Border Services Agency Act — C-1.4 14.2
Notification 14.2 As soon as feasible after becoming aware that a serious incident is alleged to have occurred, the President shall notify the police force that has jurisdiction at the location where it is alleged to have occurred and the Commission of the alleged serious incident.
Canada Border Services Agency Act — C-1.4 14.3
Investigation 14.3 (1) Subject to subsection (2), as soon as feasible after the President becomes aware that a serious incident is alleged to have occurred, the Agency shall investigate the alleged serious incident. Limit on investigation (2) If the alleged serious incident involves the actions of one or more persons, the Agency shall not, in the investigation, investigate the actions of any person who assists the Agency in the exercise of any of its powers or the performance of any of its duties and functions under this Act by reason only of an agreement or arrangement referred to in subsection 13(3).
Canada Border Services Agency Act — C-1.4 14.4
Copy of records 14.4 As soon as feasible after completing the investigation, the President shall provide the Commission with a copy of any records in its possession relating to the investigation. The President shall also provide the Commission with a copy of any record in respect of every other lawfully authorized investigation conducted into the alleged serious incident that the Agency receives after the completion of its own investigation.
Canada Border Services Agency Act — C-1.4 14.5
Observer 14.5 (1) The Agency shall permit an observer appointed by the Commission under subsection (2) to assess the impartiality of the investigation. Appointment of observer (2) The Commission may appoint an observer to assess the impartiality of the investigation. Observers are compellable (3) Despite subsection 11(3) of the Public Complaints and Review Commission Act , but subject to section 14.8(1), every observer is a compellable witness in every criminal, civil or administrative action or proceeding, or inquiry, in respect of any matter coming to the knowledge of the observer as a result of exercising a power or performing a duty or function under this Part. No observer appointed (4) If no observer is appointed to an investigation of a serious incident under subsection (2), the President shall provide the Chairperson of the Commission with a report that sets out all measures that have been or will be taken by the Agency to ensure the impartiality of the investigation.
Canada Border Services Agency Act — C-1.4 14.6
Recommendations 14.6 If the observer has concerns with the impartiality of the investigation, the observer may inform the Agency of their concerns and may make any recommendations to the Agency that they consider appropriate to address those concerns.
Canada Border Services Agency Act — C-1.4 14.7
Report 14.7 (1) The observer shall, in accordance with the regulations, provide a report respecting the impartiality of the investigation of a serious incident to the Chairperson of the Commission and the President. Response (2) If the observer’s report identifies concerns with respect to the impartiality of an investigation, the President shall provide to the Chairperson of the Commission a written response to the observer’s report that includes a description of what actions have or will be taken by the Agency to address those concerns. Report on response (3) If the Chairperson of the Commission is not satisfied with the response of the President, the Chairperson shall issue a report to that effect to the Minister.
Canada Border Services Agency Act — C-1.4 14.8
Information subject to privilege 14.8 (1) Nothing in this Act authorizes a person to disclose to an observer privileged information , as defined in subsection 17(1) of the Public Complaints and Review Commission Act , and an observer shall not use or disclose that information if it is disclosed. Offence to disclose certain information (2) Every person who contravenes subsection (1) is (a) guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or (b) guilty of an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Limitation period (3) Summary conviction proceedings in respect of an offence under subsection (2) may be instituted at any time within but not later than two years after the time when the subject matter of the proceedings arose.
Canada Border Services Agency Act — C-1.4 14.9
Regulations 14.9 The Governor in Council may make regulations (a) respecting the criteria and procedures for the appointment of an observer; (b) respecting the scope of an observer’s role; (c) respecting an observer’s reporting obligations; (d) respecting the access to, and use of, the notes, reports or other material prepared by an observer in relation to an investigation; (e) prescribing the period within which the President is to provide a response under subsection 14.7(2); and (f) generally for carrying out the purposes of sections 14.5 to 14.8.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 19
Citation of Part IV 19 This Part may be cited as the Canada-Brazil Income Tax Convention Act, 1984 .
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 20
Definition of Convention 20 In this Part, Convention means the Convention entered into between the Government of Canada and the Government of the Federative Republic of Brazil set out in Schedule V, as amended by the Protocol set out in Schedule VI.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 21
Convention approved 21 The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 22
Inconsistent laws 22 In the event of any inconsistency between the provisions of this Part, or the Convention, and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 23
Regulations 23 The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 Promulgation of dates
Promulgation of dates * 24 Notice of the day the Convention comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published in the Canada Gazette . * [Note: Convention in force December 23, 1985, see SI/86-45.]
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
The Government of Canada and the Government of the Federative Republic of Brazil, desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income, have agreed as follows:
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 The existing taxes to which the Convention shall apply are: (a) in the case of Brazil: — the federal income tax, excluding the tax on excess remittances and on activities of minor importance; (hereinafter referred to as “Brazilian tax”); (b) in the case of Canada: the income taxes imposed by the Government of Canada, (hereinafter referred to as “Canadian tax”).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) in the case of Brazil: — the federal income tax, excluding the tax on excess remittances and on activities of minor importance; (hereinafter referred to as “Brazilian tax”);
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
— the federal income tax, excluding the tax on excess remittances and on activities of minor importance; (hereinafter referred to as “Brazilian tax”);
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) in the case of Canada: the income taxes imposed by the Government of Canada, (hereinafter referred to as “Canadian tax”).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
the income taxes imposed by the Government of Canada, (hereinafter referred to as “Canadian tax”).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 This Convention shall apply also to any identical or substantially similar taxes on income which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The Contracting States shall notify each other of changes which have been made in their respective taxation laws.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 In this Convention, unless the context otherwise requires: (a) the term Brazil means the territory of the Federative Republic of Brazil, that is, the continental and insular earth and its corresponding air space, as well as the territorial sea and its corresponding seabed and subsoil, within which, in accordance with international law and the Brazilian laws, the rights of Brazil may be exercised; (b) the term Canada used in a geographical sense means the territory of Canada, including any area beyond the territorial seas of Canada which, under the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (c) the term a Contracting State and the other Contracting State mean Brazil or Canada as the context requires; (d) the term person comprises an individual, a company and any other body of persons; (e) the term nationals means: (i) all individuals possessing the nationality of a Contracting State; (ii) all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State; (f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term international traffic includes traffic between places in one country in the course of a journey which extends over more than one country; (i) the term tax means Brazilian tax or Canadian tax, as the context requires; (j) the term competent authority means: (i) in Brazil: the Minister of Finance, the Secretary of Federal Revenue or their authorized representatives; (ii) in Canada: the Minister of National Revenue or his authorized representative.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) the term Brazil means the territory of the Federative Republic of Brazil, that is, the continental and insular earth and its corresponding air space, as well as the territorial sea and its corresponding seabed and subsoil, within which, in accordance with international law and the Brazilian laws, the rights of Brazil may be exercised;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) the term Canada used in a geographical sense means the territory of Canada, including any area beyond the territorial seas of Canada which, under the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (c)
(c) the term a Contracting State and the other Contracting State mean Brazil or Canada as the context requires;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (d)
(d) the term person comprises an individual, a company and any other body of persons;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (e)
(e) the term nationals means: (i) all individuals possessing the nationality of a Contracting State; (ii) all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (i)
(i) all individuals possessing the nationality of a Contracting State;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (ii)
(ii) all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (f)
(f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (g)
(g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (h)
(h) the term international traffic includes traffic between places in one country in the course of a journey which extends over more than one country;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (i)
(i) the term tax means Brazilian tax or Canadian tax, as the context requires;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (j)
(j) the term competent authority means: (i) in Brazil: the Minister of Finance, the Secretary of Federal Revenue or their authorized representatives; (ii) in Canada: the Minister of National Revenue or his authorized representative.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (i)
(i) in Brazil: the Minister of Finance, the Secretary of Federal Revenue or their authorized representatives;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (ii)
(ii) in Canada: the Minister of National Revenue or his authorized representative.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject to this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 For the purposes of this Convention, the term resident of a Contracting State means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.