GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 Notwithstanding paragraph 2, (a) Paragraph 1 of Article 2 of this Protocol shall have effect with respect to corporate continuations effected after September 17, 2000; (b) New paragraph 7 of Article IV (Residence) of the Convention as added by Article 2 of this Protocol shall have effect as of the first day of the third calendar year that ends after this Protocol enters into force; (c) Article 3 of this Protocol shall have effect as of the third taxable year that ends after this Protocol enters into force, but in no event shall it apply to include, in the determination of whether an enterprise is deemed to provide services through a permanent establishment under paragraph 9 of Article V (Permanent Establishment) of the Convention, any days of presence, services rendered, or gross active business revenues that occur or arise prior to January 1, 2010; (d) In applying Article 6 of this Protocol to interest paid or credited during the first two calendar years that end after entry into force of this Protocol, paragraph 1 of Article XI (Interest) of the Convention shall be read as follows: 1 Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State may be taxed only in that other State. However, if the interest is not exempt under paragraph 3 of Article XI (Interest) as it read on January 1, 2007, and the payer of the interest and the beneficial owner of the interest are related, or would be deemed to be related if the provisions of paragraph 2 of Article IX (Related Persons) applied for this purpose, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but the tax so charged shall not exceed the following percentage of the gross amount of the interest: (a) If the interest is paid or credited during the first calendar year that ends after entry into force of this paragraph, 7 percent; and (b) If the interest is paid or credited during the second calendar year that ends after entry into force of this paragraph, 4 percent; (e) Paragraphs 2 and 3 of Article 8 of this Protocol shall have effect with respect to alienations of property that occur (including, for greater certainty, those that are deemed under the law of a Contracting State to occur) after September 17, 2000; (f) Article 21 of this Protocol shall have effect with respect to (i) Cases that are under consideration by the competent authorities as of the date on which this Protocol enters into force; and (ii) Cases that come under such consideration after that time, and the commencement date for a case described in subparagraph (f)(i) shall be the date on which the Protocol enters into force; and (g) Article 22 of this Protocol shall have effect for revenue claims finally determined by an applicant State after November 9, 1985.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Paragraph 1 of Article 2 of this Protocol shall have effect with respect to corporate continuations effected after September 17, 2000;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) New paragraph 7 of Article IV (Residence) of the Convention as added by Article 2 of this Protocol shall have effect as of the first day of the third calendar year that ends after this Protocol enters into force;
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) Article 3 of this Protocol shall have effect as of the third taxable year that ends after this Protocol enters into force, but in no event shall it apply to include, in the determination of whether an enterprise is deemed to provide services through a permanent establishment under paragraph 9 of Article V (Permanent Establishment) of the Convention, any days of presence, services rendered, or gross active business revenues that occur or arise prior to January 1, 2010;
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) In applying Article 6 of this Protocol to interest paid or credited during the first two calendar years that end after entry into force of this Protocol, paragraph 1 of Article XI (Interest) of the Convention shall be read as follows: 1 Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State may be taxed only in that other State. However, if the interest is not exempt under paragraph 3 of Article XI (Interest) as it read on January 1, 2007, and the payer of the interest and the beneficial owner of the interest are related, or would be deemed to be related if the provisions of paragraph 2 of Article IX (Related Persons) applied for this purpose, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but the tax so charged shall not exceed the following percentage of the gross amount of the interest: (a) If the interest is paid or credited during the first calendar year that ends after entry into force of this paragraph, 7 percent; and (b) If the interest is paid or credited during the second calendar year that ends after entry into force of this paragraph, 4 percent;
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State may be taxed only in that other State. However, if the interest is not exempt under paragraph 3 of Article XI (Interest) as it read on January 1, 2007, and the payer of the interest and the beneficial owner of the interest are related, or would be deemed to be related if the provisions of paragraph 2 of Article IX (Related Persons) applied for this purpose, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but the tax so charged shall not exceed the following percentage of the gross amount of the interest: (a) If the interest is paid or credited during the first calendar year that ends after entry into force of this paragraph, 7 percent; and (b) If the interest is paid or credited during the second calendar year that ends after entry into force of this paragraph, 4 percent;
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) If the interest is paid or credited during the first calendar year that ends after entry into force of this paragraph, 7 percent; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) If the interest is paid or credited during the second calendar year that ends after entry into force of this paragraph, 4 percent;
Canada–United States Tax Convention Act, 1984 — C-10.7 (e)
(e) Paragraphs 2 and 3 of Article 8 of this Protocol shall have effect with respect to alienations of property that occur (including, for greater certainty, those that are deemed under the law of a Contracting State to occur) after September 17, 2000;
Canada–United States Tax Convention Act, 1984 — C-10.7 (f)
(f) Article 21 of this Protocol shall have effect with respect to (i) Cases that are under consideration by the competent authorities as of the date on which this Protocol enters into force; and (ii) Cases that come under such consideration after that time, and the commencement date for a case described in subparagraph (f)(i) shall be the date on which the Protocol enters into force; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (i)
(i) Cases that are under consideration by the competent authorities as of the date on which this Protocol enters into force; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (ii)
(ii) Cases that come under such consideration after that time,
Canada–United States Tax Convention Act, 1984 — C-10.7
and the commencement date for a case described in subparagraph (f)(i) shall be the date on which the Protocol enters into force; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (g)
(g) Article 22 of this Protocol shall have effect for revenue claims finally determined by an applicant State after November 9, 1985.
Canada–United States Tax Convention Act, 1984 — C-10.7
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Protocol.
Canada–United States Tax Convention Act, 1984 — C-10.7
DONE in duplicate at Chelsea this twenty-first day of September 2007 in the English and French languages, each text being equally authentic.
Canada–United States Tax Convention Act, 1984 — C-10.7
FOR THE GOVERNMENT OF CANADA: James M. Flaherty
Canada–United States Tax Convention Act, 1984 — C-10.7
FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA Henry M. Paulson, Jr.
Canada Post Corporation Act — C-10 1
Short title 1 This Act may be cited as the Canada Post Corporation Act . 1980-81-82-83, c. 54, s. 1
Canada Post Corporation Act — C-10
Board means the Board of Directors of the Corporation; ( conseil )
Canada Post Corporation Act — C-10
Chairperson means the Chairperson of the Board, appointed pursuant to section 7; ( président du conseil )
Canada Post Corporation Act — C-10
Corporation means the Canada Post Corporation established by section 4; ( Société )
Canada Post Corporation Act — C-10
library material means books, magazines, records, CDs, CD-ROMs, audiocassettes, videocassettes, DVDs and other audiovisual materials and other similar library materials. ( document de bibliothèque )
Canada Post Corporation Act — C-10
mail means mailable matter from the time it is posted to the time it is delivered to the addressee thereof; ( envois ou courrier )
Canada Post Corporation Act — C-10
mail bag means any container or covering in which mail is transmitted, whether it contains mail or not; ( contenant postal )
Canada Post Corporation Act — C-10
mail contractor means a person who has entered into a contract with the Corporation for the transmission of mail, which contract has not expired or been terminated; ( entrepreneur postal )
Canada Post Corporation Act — C-10
mail conveyance means any physical, electronic, optical or other means used to transmit mail; ( Version anglaise seulement )
Canada Post Corporation Act — C-10
mailable matter means any message, information, funds or goods that may be transmitted by post; ( objets )
Canada Post Corporation Act — C-10
Minister means such member of the Queen’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of this Act; ( ministre )
Canada Post Corporation Act — C-10
post means to leave in a post office or with a person authorized by the Corporation to receive mailable matter; ( poster ou déposer )
Canada Post Corporation Act — C-10
post office includes any place, receptacle, device or mail conveyance authorized by the Corporation for the posting, receipt, sorting, handling, transmission or delivery of mail; ( bureaux de poste )
Canada Post Corporation Act — C-10
postage means the charge or surcharge payable for the collection, transmission and delivery by the Corporation of messages, information, funds or goods and for insurance or other special services provided by the Corporation in relation thereto; ( port )
Canada Post Corporation Act — C-10
postage stamp means any stamp, postage impression or postage meter impression authorized by the Corporation for the purpose of paying postage; ( timbres-poste )
Canada Post Corporation Act — C-10
postal remittance means any instrument authorized by the Corporation for the remittance of funds; ( titre de versement postal )
Canada Post Corporation Act — C-10
President means the President of the Corporation appointed pursuant to section 8; ( président )
Canada Post Corporation Act — C-10
transmit means to send or convey from one place to another place by any physical, electronic, optical or other means; ( transmission )
Canada Post Corporation Act — C-10
transmit by post means to transmit through or by means of the Corporation; ( transmission postale )
Canada Post Corporation Act — C-10
undeliverable letter means any letter that for any reason cannot be delivered to the addressee thereof and includes any letter the delivery of which is prohibited by law or is refused by the addressee or on which postage due is not paid by the sender on demand. ( lettres non distribuables )
Canada Post Corporation Act — C-10 3
Binding on Her Majesty 3 This Act is binding on Her Majesty in right of Canada or a province. 1980-81-82-83, c. 54, s. 3
Canada Post Corporation Act — C-10 4
Corporation established 4 There is hereby established a corporation to be called the Canada Post Corporation. 1980-81-82-83, c. 54, s. 4
Canada Post Corporation Act — C-10 5
Objects 5 (1) The objects of the Corporation are (a) to establish and operate a postal service for the collection, transmission and delivery of messages, information, funds and goods both within Canada and between Canada and places outside Canada; (b) to manufacture and provide such products and to provide such services as are, in the opinion of the Corporation, necessary or incidental to the postal service provided by the Corporation; and (c) to provide to or on behalf of departments and agencies of, and corporations owned, controlled or operated by, the Government of Canada or any provincial, regional or municipal government in Canada or to any person services that, in the opinion of the Corporation, are capable of being conveniently provided in the course of carrying out the other objects of the Corporation. Idem (2) While maintaining basic customary postal service, the Corporation, in carrying out its objects, shall have regard to (a) the desirability of improving and extending its products and services in the light of developments in the field of communications; (b) the need to conduct its operations on a self-sustaining financial basis while providing a standard of service that will meet the needs of the people of Canada and that is similar with respect to communities of the same size; (c) the need to conduct its operations in such manner as will best provide for the security of mail; (d) the desirability of utilizing the human resources of the Corporation in a manner that will both attain the objects of the Corporation and ensure the commitment and dedication of its employees to the attainment of those objects; and (e) the need to maintain a corporate identity program approved by the Governor in Council that reflects the role of the Corporation as an institution of the Government of Canada. 1980-81-82-83, c. 54, s. 5
Canada Post Corporation Act — C-10 6
Board of Directors 6 (1) There shall be a Board of Directors of the Corporation consisting of the Chairperson, the President and nine other directors appointed as provided in this Act. Appointment of directors (2) Each director, other than the Chairperson and the President, shall be appointed by the Minister, with the approval of the Governor in Council, to hold office during pleasure for a term not exceeding four years that will ensure, as far as possible, the expiration in any one year of the terms of office of not more than one half of the directors. Vacancy (3) Where the office of a director becomes vacant during the term of the director appointed thereto, the Governor in Council may appoint a director for the remainder of the term. Re-appointment (4) A director may, on the expiration of his term of office, be re-appointed to the Board. Fees (5) A director, other than the Chairperson, the President and any director selected from among persons employed in the federal public administration, is entitled to receive for attendance at meetings of the Board and any committee thereof such fees as may be fixed by the Governor in Council. Expenses (6) A director is entitled to be paid by the Corporation reasonable travel and living expenses incurred by him while absent from his ordinary place of residence in the course of his duties as a director. R.S., 1985, c. C-10, s. 6; 2003, c. 22, s. 224(E); 2006, c. 9, ss. 235, 236(E)
Canada Post Corporation Act — C-10 7
Appointment of Chairperson of the Board 7 (1) The Chairperson of the Board shall be appointed by the Governor in Council to hold office during pleasure for such term as the Governor in Council considers appropriate. Salary (2) The Chairperson shall be paid by the Corporation such salary or other remuneration as is fixed by the Governor in Council. Absence or incapacity (3) If the Chairperson is absent or unable to act or if the office of Chairperson is vacant, the Minister may designate another director of the Corporation to act as the Chairperson for the time being, but no director so designated has authority to act as Chairperson for a period exceeding ninety days without the approval of the Governor in Council. R.S., 1985, c. C-10, s. 7; R.S., 1985, c. 1 (4th Supp.), s. 44(E); 2006, c. 9, s. 236(E)
Canada Post Corporation Act — C-10 8
Appointment of President of the Corporation 8 (1) The President of the Corporation shall be appointed by the Governor in Council to hold office during pleasure for such term as the Governor in Council considers appropriate. Chief executive officer (1.1) The President is the chief executive officer of the Corporation. Salary (2) The President shall be paid by the Corporation such salary or other remuneration as is fixed by the Governor in Council. Absence or incapacity (3) If the President is absent or unable to act or if the office of President is vacant, the Board may designate another director or an officer of the Corporation to act as the President for the time being, but no director or officer so designated has authority to act as President for a period exceeding ninety days without the approval of the Governor in Council. R.S., 1985, c. C-10, s. 8; R.S., 1985, c. 1 (4th Supp.), s. 44(E); 2009, c. 2, s. 378
Canada Post Corporation Act — C-10 9
Head office 9 The head office of the Corporation shall be at such place in Canada as may be designated by order of the Governor in Council. 1980-81-82-83, c. 54, s. 9
Canada Post Corporation Act — C-10 10
Administration by Board 10 (1) The Board shall direct and manage the affairs of the Corporation and may for such purposes exercise all the powers and perform all the duties of the Corporation. Vice-Presidents (2) The Board may appoint and fix the salary of such number of Vice-Presidents as it considers necessary. 1980-81-82-83, c. 54, s. 10; 1984, c. 31, s. 14
Canada Post Corporation Act — C-10 11
By-laws 11 The Board may make by-laws (a) for the administration, management and control of the property and affairs of the Corporation; (b) for the regulation of proceedings of the Board, including the establishment of committees of the Board, the time and place for the holding of meetings of the Board or of any committee thereof, and the quorum and procedure at all such meetings; (c) prescribing the functions, duties and powers of any committee of the Board and of the Chairperson, President, directors, officers, agents and employees of the Corporation; and (d) respecting administration of contracts relating to any business of the Corporation. R.S., 1985, c. C-10, s. 11; 2006, c. 9, s. 236(E)
Canada Post Corporation Act — C-10 12
Officers and employees 12 The Corporation may employ such officers and employees and may engage the services of such agents, advisers and consultants as it considers necessary for the proper conduct of its business, and may fix the terms and conditions of their employment or engagement, as the case may be, and pay their remuneration. 1980-81-82-83, c. 54, s. 13
Canada Post Corporation Act — C-10 13
Presumption 13 (1) Except as provided in subsections (2) and (4), every person employed or engaged pursuant to section 12 is deemed not to be employed in the federal public administration. (2) [Repealed, 1999, c. 34, s. 227] Idem (3) The Public Service Superannuation Act does not apply to any director of the Corporation, other than the Chairperson, President and any director selected from among persons employed in the federal public administration, unless, in the case of any one of them, the Governor in Council otherwise directs. Aeronautics Act (4) For the purposes of any regulation made pursuant to section 9 of the Aeronautics Act , the Chairperson, President, officers and employees of the Corporation shall be deemed to be employed in the federal public administration. Canada Labour Code (5) Notwithstanding any provision of Part I of the Canada Labour Code , for the purposes of the application of that Part to the Corporation and to officers and employees of the Corporation, a mail contractor is deemed not to be a dependent contractor or an employee within the meaning of those terms in subsection 3(1) of that Act. R.S., 1985, c. C-10, s. 13; 1999, c. 34, s. 227; 2003, c. 22, s. 224(E); 2006, c. 9, s. 236(E)
Canada Post Corporation Act — C-10 14
Exclusive privilege 14 (1) Subject to section 15, the Corporation has the sole and exclusive privilege of collecting, transmitting and delivering letters to the addressee thereof within Canada. Other mail (2) Nothing in this Act shall be construed as requiring any person to transmit by post any newspaper, magazine, book, catalogue or goods. 1980-81-82-83, c. 54, s. 14
Canada Post Corporation Act — C-10 15
Exception 15 (1) The exclusive privilege referred to in subsection 14(1) does not apply to (a) letters carried incidentally and delivered to the addressee thereof by a friend of the sender or addressee; (b) commissions, affidavits, writs, processes or proceedings issued by a court of justice; (c) letters lawfully brought into Canada and forthwith posted thereafter; (d) letters concerning goods for delivery therewith, carried by a common carrier without pay, reward, advantage or profit for so doing; (e) letters of an urgent nature that are transmitted by a messenger for a fee at least equal to an amount that is three times the regular rate of postage payable for delivery in Canada of similarly addressed letters weighing fifty grams; (f) letters of any merchant or owner of a cargo vessel or the cargo therein that are carried by such vessel or by any employee of such merchant or owner and delivered to the addressee thereof without pay, reward, advantage or profit for so doing; (g) letters concerning the affairs of an organization that are transmitted between offices of that organization by an employee thereof; (h) letters in the course of transmission by any electronic or optical means; and (i) letters transmitted by any naval, army or air forces of any foreign country that are in Canada with the consent of the Government of Canada. Collection (2) Nothing in subsection (1) shall be construed as authorizing any person to collect or receive any letters for the purpose of transmitting or delivering them as described in that subsection. Letters to foreign addressees (3) The exclusive privilege referred to in subsection 14(1) does not apply to letters intended for delivery to an addressee outside Canada. R.S., 1985, c. C-10, s. 15; 2010, c. 12, s. 1885
Canada Post Corporation Act — C-10 16
Powers of Corporation 16 (1) In carrying out its objects and duties under this Act, the Corporation has the capacity, and subject to this Act, the rights, powers and privileges of a natural person. Property (2) Without limiting the generality of subsection (1), the Corporation may acquire, hold, lease, sell or dispose of any real or personal property. 1980-81-82-83, c. 54, s. 16; 1984, c. 31, s. 14
Canada Post Corporation Act — C-10 17
Administration of oaths 17 The Corporation may, in any case or class of cases approved by the Governor in Council, empower any officer of the Corporation to administer oaths and take and receive affidavits, declarations and affirmations for any purpose relating or incidental to the administration or enforcement of this Act or the regulations. 1980-81-82-83, c. 54, s. 18
Canada Post Corporation Act — C-10 18
Postal inspectors 18 The Corporation may designate any employee of the Corporation as a postal inspector with the duty to provide for the security of the officers and employees of the Corporation, the property of the Corporation and anything in the course of post. 1980-81-82-83, c. 54, s. 19