GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Interpretation Act — I-21 (a)
standard time , except as otherwise provided by any proclamation of the Governor in Council that may be issued for the purposes of this definition in relation to any province or territory or any part thereof, means (a) in relation to the Province of Newfoundland and Labrador, Newfoundland standard time, being three hours and thirty minutes behind Greenwich time, (b) in relation to the Provinces of Nova Scotia, New Brunswick and Prince Edward Island, that part of the Province of Quebec lying east of the sixty-third meridian of west longitude, and that part of Nunavut lying east of the sixty-eighth meridian of west longitude, Atlantic standard time, being four hours behind Greenwich time, (c) in relation to that part of the Province of Quebec lying west of the sixty-third meridian of west longitude, that part of the Province of Ontario lying between the sixty-eighth and the ninetieth meridians of west longitude, Southampton Island and the islands adjacent to Southampton Island, and that part of Nunavut lying between the sixty-eighth and the eighty-fifth meridians of west longitude, eastern standard time, being five hours behind Greenwich time, (d) in relation to that part of the Province of Ontario lying west of the ninetieth meridian of west longitude, the Province of Manitoba, and that part of Nunavut, except Southampton Island and the islands adjacent to Southampton Island, lying between the eighty-fifth and the one hundred and second meridians of west longitude, central standard time, being six hours behind Greenwich time, (e) in relation to the Provinces of Saskatchewan and Alberta, the Northwest Territories and that part of Nunavut lying west of the one hundred and second meridian of west longitude, mountain standard time, being seven hours behind Greenwich time, (f) in relation to the Province of British Columbia, Pacific standard time, being eight hours behind Greenwich time, and (g) in relation to Yukon, Yukon standard time, being nine hours behind Greenwich time; ( heure normale )
Interpretation Act — I-21
statutory declaration means a solemn declaration made pursuant to section 41 of the Canada Evidence Act ; ( déclaration solennelle )
Interpretation Act — I-21 (a)
superior court means (a) in the Province of Newfoundland and Labrador, the Supreme Court, (a.1) in the Province of Ontario, the Court of Appeal for Ontario and the Superior Court of Justice, (b) in the Province of Quebec, the Court of Appeal and the Superior Court in and for the Province, (c) in the Province of New Brunswick, Manitoba, Saskatchewan or Alberta, the Court of Appeal for the Province and the Court of Queen’s Bench for the Province, (d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Court of Appeal and the Supreme Court of the Province, and (e) the Supreme Court of Yukon, the Supreme Court of the Northwest Territories and the Nunavut Court of Justice, and includes the Supreme Court of Canada, the Federal Court of Appeal, the Federal Court and the Tax Court of Canada; ( juridiction supérieure ou cour supérieure )
Interpretation Act — I-21
telecommunications means the emission, transmission or reception of signs, signals, writing, images, sounds or intelligence of any nature by any wire, cable, radio, optical or other electromagnetic system, or by any similar technical system; ( télécommunication )
Interpretation Act — I-21 (a)
territorial sea , (a) in relation to Canada, means the territorial sea of Canada as determined under the Oceans Act and includes the airspace above and the seabed and subsoil below that sea, and (b) in relation to any other state, means the territorial sea of the other state as determined in accordance with international law and the domestic laws of that other state; ( mer territoriale )
Interpretation Act — I-21
territory means Yukon, the Northwest Territories and Nunavut; ( territoires )
Interpretation Act — I-21
two justices means two or more justices of the peace, assembled or acting together; ( deux juges de paix )
Interpretation Act — I-21
United Kingdom means the United Kingdom of Great Britain and Northern Ireland; ( Royaume-Uni )
Interpretation Act — I-21
United States means the United States of America; ( États-Unis )
Interpretation Act — I-21
writing , or any term of like import, includes words printed, typewritten, painted, engraved, lithographed, photographed or represented or reproduced by any mode of representing or reproducing words in visible form. ( écrit )
Interpretation Act — I-21 36
Construction of telegraph 36 The expression telegraph and its derivatives, in an enactment or in an Act of the legislature of any province enacted before that province became part of Canada on any subject that is within the legislative powers of Parliament, are deemed not to include the word “telephone” or its derivatives. R.S., c. I-23, s. 29
Interpretation Act — I-21 37
Construction of year 37 (1) The expression year means any period of twelve consecutive months, except that a reference (a) to a calendar year means a period of twelve consecutive months commencing on January 1; (b) to a financial year or fiscal year means, in relation to money provided by Parliament, or the Consolidated Revenue Fund, or the accounts, taxes or finances of Canada, the period beginning on April 1 in one calendar year and ending on March 31 in the next calendar year; and (c) by number to a Dominical year means the period of twelve consecutive months commencing on January 1 of that Dominical year. Governor in Council may define year (2) Where in an enactment relating to the affairs of Parliament or the Government of Canada there is a reference to a period of a year without anything in the context to indicate beyond doubt whether a financial or fiscal year, any period of twelve consecutive months or a period of twelve consecutive months commencing on January 1 is intended, the Governor in Council may prescribe which of those periods of twelve consecutive months shall constitute a year for the purposes of the enactment. R.S., c. I-23, ss. 28, 31
Interpretation Act — I-21 38
Common names 38 The name commonly applied to any country, place, body, corporation, society, officer, functionary, person, party or thing means the country, place, body, corporation, society, officer, functionary, person, party or thing to which the name is commonly applied, although the name is not the formal or extended designation thereof. R.S., c. I-23, s. 30
Interpretation Act — I-21 39
Affirmative and negative resolutions 39 (1) In every Act, (a) the expression subject to affirmative resolution of Parliament , when used in relation to any regulation, means that the regulation shall be laid before Parliament within fifteen days after it is made or, if Parliament is not then sitting, on any of the first fifteen days next thereafter that Parliament is sitting and shall not come into force unless and until it is affirmed by a resolution of both Houses of Parliament introduced and passed in accordance with the rules of those Houses; (b) the expression subject to affirmative resolution of the House of Commons , when used in relation to any regulation, means that the regulation shall be laid before the House of Commons within fifteen days after it is made or, if the House is not then sitting, on any of the first fifteen days next thereafter that the House is sitting and shall not come into force unless and until it is affirmed by a resolution of the House of Commons introduced and passed in accordance with the rules of that House; (c) the expression subject to negative resolution of Parliament , when used in relation to any regulation, means that the regulation shall be laid before Parliament within fifteen days after it is made or, if Parliament is not then sitting, on any of the first fifteen days next thereafter that Parliament is sitting and may be annulled by a resolution of both Houses of Parliament introduced and passed in accordance with the rules of those Houses; and (d) the expression subject to negative resolution of the House of Commons , when used in relation to any regulation, means that the regulation shall be laid before the House of Commons within fifteen days after it is made or, if the House is not then sitting, on any of the first fifteen days next thereafter that the House is sitting and may be annulled by a resolution of the House of Commons introduced and passed in accordance with the rules of that House. Effect of negative resolution (2) Where a regulation is annulled by a resolution of Parliament or of the House of Commons, it is deemed to have been revoked on the day the resolution is passed and any law that was revoked or amended by the making of that regulation is deemed to be revived on the day the resolution is passed, but the validity of any action taken or not taken in compliance with a regulation so deemed to have been revoked shall not be affected by the resolution. R.S., c. 29(2nd Supp.), s. 1
Interpretation Act — I-21 40
Citation of enactment 40 (1) In an enactment or document, (a) an Act may be cited by reference to its chapter number in the Revised Statutes, by reference to its chapter number in the volume of Acts for the year or regnal year in which it was enacted or by reference to its long title or short title, with or without reference to its chapter number; and (b) a regulation may be cited by reference to its long title or short title, by reference to the Act under which it was made or by reference to the number or designation under which it was registered by the Clerk of the Privy Council. Citation includes amendment (2) A citation of or reference to an enactment is deemed to be a citation of or reference to the enactment as amended. R.S., c. I-23, s. 32
Interpretation Act — I-21 41
Reference to two or more parts, etc. 41 (1) A reference in an enactment by number or letter to two or more parts, divisions, sections, subsections, paragraphs, subparagraphs, clauses, subclauses, schedules, appendices or forms shall be read as including the number or letter first mentioned and the number or letter last mentioned. Reference in enactments to parts, etc. (2) A reference in an enactment to a part, division, section, schedule, appendix or form shall be read as a reference to a part, division, section, schedule, appendix or form of the enactment in which the reference occurs. Reference in enactment to subsections, etc. (3) A reference in an enactment to a subsection, paragraph, subparagraph, clause or subclause shall be read as a reference to a subsection, paragraph, subparagraph, clause or subclause of the section, subsection, paragraph, subparagraph or clause, as the case may be, in which the reference occurs. Reference to regulations (4) A reference in an enactment to regulations shall be read as a reference to regulations made under the enactment in which the reference occurs. Reference to another enactment (5) A reference in an enactment by number or letter to any section, subsection, paragraph, subparagraph, clause, subclause or other division or line of another enactment shall be read as a reference to the section, subsection, paragraph, subparagraph, clause, subclause or other division or line of such other enactment as printed by authority of law. R.S., c. I-23, s. 33
Interpretation Act — I-21 42
Power of repeal or amendment reserved 42 (1) Every Act shall be so construed as to reserve to Parliament the power of repealing or amending it, and of revoking, restricting or modifying any power, privilege or advantage thereby vested in or granted to any person. Amendment or repeal at same session (2) An Act may be amended or repealed by an Act passed in the same session of Parliament. Amendment part of enactment (3) An amending enactment, as far as consistent with the tenor thereof, shall be construed as part of the enactment that it amends. R.S., c. I-23, s. 34
Interpretation Act — I-21 43
Effect of repeal 43 Where an enactment is repealed in whole or in part, the repeal does not (a) revive any enactment or anything not in force or existing at the time when the repeal takes effect, (b) affect the previous operation of the enactment so repealed or anything duly done or suffered thereunder, (c) affect any right, privilege, obligation or liability acquired, accrued, accruing or incurred under the enactment so repealed, (d) affect any offence committed against or contravention of the provisions of the enactment so repealed, or any punishment, penalty or forfeiture incurred under the enactment so repealed, or (e) affect any investigation, legal proceeding or remedy in respect of any right, privilege, obligation or liability referred to in paragraph (c) or in respect of any punishment, penalty or forfeiture referred to in paragraph (d), and an investigation, legal proceeding or remedy as described in paragraph (e) may be instituted, continued or enforced, and the punishment, penalty or forfeiture may be imposed as if the enactment had not been so repealed. R.S., c. I-23, s. 35
Interpretation Act — I-21 44
Repeal and substitution 44 Where an enactment, in this section called the “former enactment”, is repealed and another enactment, in this section called the “new enactment”, is substituted therefor, (a) every person acting under the former enactment shall continue to act, as if appointed under the new enactment, until another person is appointed in the stead of that person; (b) every bond and security given by a person appointed under the former enactment remains in force, and all books, papers, forms and things made or used under the former enactment shall continue to be used as before the repeal in so far as they are consistent with the new enactment; (c) every proceeding taken under the former enactment shall be taken up and continued under and in conformity with the new enactment in so far as it may be done consistently with the new enactment; (d) the procedure established by the new enactment shall be followed as far as it can be adapted thereto (i) in the recovery or enforcement of fines, penalties and forfeitures imposed under the former enactment, (ii) in the enforcement of rights, existing or accruing under the former enactment, and (iii) in a proceeding in relation to matters that have happened before the repeal; (e) when any punishment, penalty or forfeiture is reduced or mitigated by the new enactment, the punishment, penalty or forfeiture if imposed or adjudged after the repeal shall be reduced or mitigated accordingly; (f) except to the extent that the provisions of the new enactment are not in substance the same as those of the former enactment, the new enactment shall not be held to operate as new law, but shall be construed and have effect as a consolidation and as declaratory of the law as contained in the former enactment; (g) all regulations made under the repealed enactment remain in force and are deemed to have been made under the new enactment, in so far as they are not inconsistent with the new enactment, until they are repealed or others made in their stead; and (h) any reference in an unrepealed enactment to the former enactment shall, with respect to a subsequent transaction, matter or thing, be read and construed as a reference to the provisions of the new enactment relating to the same subject-matter as the former enactment, but where there are no provisions in the new enactment relating to the same subject-matter, the former enactment shall be read as unrepealed in so far as is necessary to maintain or give effect to the unrepealed enactment. R.S., c. I-23, s. 36
Interpretation Act — I-21 45
Repeal does not imply enactment was in force 45 (1) The repeal of an enactment in whole or in part shall not be deemed to be or to involve a declaration that the enactment was previously in force or was considered by Parliament or other body or person by whom the enactment was enacted to have been previously in force. Amendment does not imply change in law (2) The amendment of an enactment shall not be deemed to be or to involve a declaration that the law under that enactment was or was considered by Parliament or other body or person by whom the enactment was enacted to have been different from the law as it is under the enactment as amended. Repeal does not declare previous law (3) The repeal or amendment of an enactment in whole or in part shall not be deemed to be or to involve any declaration as to the previous state of the law. Judicial construction not adopted (4) A re-enactment, revision, consolidation or amendment of an enactment shall not be deemed to be or to involve an adoption of the construction that has by judicial decision or otherwise been placed on the language used in the enactment or on similar language. R.S., c. I-23, s. 37
Interpretation Act — I-21 46
Effect of demise 46 (1) Where there is a demise of the Crown, (a) the demise does not affect the holding of any office under the Crown in right of Canada; and (b) it is not necessary by reason of the demise that the holder of any such office again be appointed thereto or, having taken an oath of office or allegiance before the demise, again take that oath. Continuation of proceedings (2) No writ, action or other process or proceeding, civil or criminal, in or issuing out of any court established by an Act is, by reason of a demise of the Crown, determined, abated, discontinued or affected, but every such writ, action, process or proceeding remains in full force and may be enforced, carried on or otherwise proceeded with or completed as though there had been no such demise. R.S., c. I-23, s. 38
Interpretation Act — I-21 10
Transitional — proceedings 10 Every proceeding commenced before the coming into force of this section and in respect of which any provision amended by sections 12 to 16 applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
Income Tax Act — I-3.3 1
Short Title 1 This Act may be cited as the Income Tax Act . [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S.C. 1952, c. 148, s. 1
Income Tax Act — I-3.3 2
Tax payable by persons resident in Canada 2 (1) An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year. Taxable income (2) The taxable income of a taxpayer for a taxation year is the taxpayer’s income for the year plus the additions and minus the deductions permitted by Division C. Tax payable by non-resident persons (3) Where a person who is not taxable under subsection 2(1) for a taxation year (a) was employed in Canada, (b) carried on a business in Canada, or (c) disposed of a taxable Canadian property, at any time in the year or a previous year, an income tax shall be paid, as required by this Act, on the person’s taxable income earned in Canada for the year determined in accordance with Division D. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1 “2”; 1984, c. 1, s.1; 1985, c. 45, s. 1
Income Tax Act — I-3.3 3
Income for taxation year 3 The income of a taxpayer for a taxation year for the purposes of this Part is the taxpayer’s income for the year determined by the following rules: (a) determine the total of all amounts each of which is the taxpayer’s income for the year (other than a taxable capital gain from the disposition of a property) from a source inside or outside Canada, including, without restricting the generality of the foregoing, the taxpayer’s income for the year from each office, employment, business and property, (b) determine the amount, if any, by which (i) the total of (A) all of the taxpayer’s taxable capital gains for the year from dispositions of property other than listed personal property, and (B) the taxpayer’s taxable net gain for the year from dispositions of listed personal property, exceeds (ii) the amount, if any, by which the taxpayer’s allowable capital losses for the year from dispositions of property other than listed personal property exceed the taxpayer’s allowable business investment losses for the year, (c) determine the amount, if any, by which the total determined under paragraph (a) plus the amount determined under paragraph (b) exceeds the total of the deductions permitted by Subdivision E in computing the taxpayer’s income for the year (except to the extent that those deductions, if any, have been taken into account in determining the total referred to in paragraph (a), and (d) determine the amount, if any, by which the amount determined under paragraph (c) exceeds the total of all amounts each of which is the taxpayer’s loss for the year from an office, employment, business or property or the taxpayer’s allowable business investment loss for the year, and for the purposes of this Part, (e) where an amount is determined under paragraph (d) for the year in respect of the taxpayer, the taxpayer’s income for the year is the amount so determined, and (f) in any other case, the taxpayer shall be deemed to have income for the year in an amount equal to zero. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 3; 1994, c. 7, Sch. II, s. 1