GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Tariff — C-54.011 308
Transitional treatment of excise taxes on wine 308 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date: (a) as of that day, the tax is relieved; (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine; (c) in the case of imported wine that has not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day; (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or (ii) in any other case, by the person having possession of it immediately before that day; and (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations , it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
Customs Tariff — C-54.011 315
Removal of alcohol from customs bonded warehouse 315 (1) If packaged alcohol is located in a customs bonded warehouse on the implementation date, (a) the alcohol shall be removed from the warehouse; and (b) any duty on the alcohol that is imposed under this Act or levied under section 21.2 of the Customs Tariff as a result of the operation of section 306 or 308 is payable on that day unless the alcohol is without delay entered into an excise warehouse. Exception (2) Subsection (1) does not apply if the alcohol in the customs bonded warehouse is to be (a) exported in accordance with this Act; or (b) delivered (i) to an accredited representative for their personal or official use, (ii) to a duty free shop for sale in accordance with the Customs Act , (iii) as ships’ stores in accordance with the Ships’ Stores Regulations , or (iv) to an air carrier that is licensed under section 69 or 73 of the Canada Transportation Act to operate an international air service.
Customs Tariff — C-54.011 317
Transitional treatment of imported tobacco products 317 The following rules apply to an imported tobacco product: (a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date, (i) the duty and tax are relieved, and (ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer; (b) if the product was stamped or marked under the Excise Act , the product is deemed to be stamped or marked, as the case may be, under this Act; and (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.
Customs Tariff — C-54.011 70
70 (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
Customs Tariff — C-54.011 235
235 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff is amended by deleting the symbol “X” in the column under the heading “MFN” opposite “Belarus” and “Russia” in the column under the heading “Country Name”.
Customs Tariff — C-54.011 457
457 Paragraphs 109(c) and (d) of the Customs Tariff are replaced by the following: (c) either (i) destroyed in the manner that the Minister of Public Safety and Emergency Preparedness may direct, or (ii) subject to regulations made under section 109.1, donated to a registered charity , as defined in subsection 248(1) of the Income Tax Act , in the manner that that Minister may direct and for any purpose that that Minister may specify; and (d) not damaged before their destruction or donation.
Customs Tariff — C-54.011 458
458 The Act is amended by adding the following after section 109: Regulations — donated goods 109.1 The Governor in Council may, on the recommendation of the Minister, make regulations prescribing the goods or classes of goods that may be donated for the purposes of subparagraph 109(c)(ii).
Customs Tariff — C-54.011 109.1
Regulations — donated goods 109.1 The Governor in Council may, on the recommendation of the Minister, make regulations prescribing the goods or classes of goods that may be donated for the purposes of subparagraph 109(c)(ii).
Canada Health Care, Early Childhood Development and Other Social Services Funding Act — C-6.1 Preamble
Preamble WHEREAS the Government of Canada and the governments of the provinces and territories issued statements respecting health care services renewal and early childhood development at a meeting of First Ministers held in Ottawa on September 11, 2000;
Canada Health Care, Early Childhood Development and Other Social Services Funding Act — C-6.1
AND WHEREAS, in light of these statements, the Government of Canada has agreed to increase funding to the provinces and territories for the purposes of health, post-secondary education, social assistance and social services, including early childhood development;
Canada Health Care, Early Childhood Development and Other Social Services Funding Act — C-6.1
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada Health Care, Early Childhood Development and Other Social Services Funding Act — C-6.1 1
Short title 1 This Act may be cited as the Canada Health Care, Early Childhood Development and Other Social Services Funding Act .
Canada Health Care, Early Childhood Development and Other Social Services Funding Act — C-6.1 2
Payment into trust 2 (1) The Minister of Finance may make a direct payment of $1 billion for the fiscal year beginning on April 1, 2000 to a trust established to provide funding to the provinces for the purpose of the Government of Canada’s contribution towards the purchase of modern medical diagnostic and treatment equipment and the costs directly associated with the installation of that equipment. Provincial share of funds established under trust indenture (2) The amount of funds that may be provided to a province and the release of those funds shall be determined in accordance with the terms of the trust indenture establishing the trust, taking into account the population of that province.
Canada Health Care, Early Childhood Development and Other Social Services Funding Act — C-6.1 3
Payment to corporation 3 The Minister of Finance may make a direct payment of $500 million for the fiscal year beginning on April 1, 2000 to a corporation, to be named by order of the Governor in Council on the recommendation of the Minister of Health, for the purpose of defining standards governing shared data to ensure the compatibility of health information networks.
Canada Health Care, Early Childhood Development and Other Social Services Funding Act — C-6.1 4
Payment out of C.R.F. 4 The amounts authorized to be paid by sections 2 and 3 shall be paid out of the Consolidated Revenue Fund.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 1
Short title 1 This Act may be cited as the Canada–Honduras Economic Growth and Prosperity Act .
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 2
Definitions 2 The following definitions apply in this Act. Agreement means the Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013. ( Accord ) Commission means the Free Trade Commission established under Article 21.1 of the Agreement. ( Commission ) federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral ) Minister means the Minister for International Trade. ( ministre ) related agreement means (a) the Agreement on Environmental Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013; or (b) the Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013. ( accord connexe )
Canada–Honduras Economic Growth and Prosperity Act — C-6.10
Agreement means the Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013. ( Accord )
Canada–Honduras Economic Growth and Prosperity Act — C-6.10
Commission means the Free Trade Commission established under Article 21.1 of the Agreement. ( Commission )
Canada–Honduras Economic Growth and Prosperity Act — C-6.10
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral )
Canada–Honduras Economic Growth and Prosperity Act — C-6.10
Minister means the Minister for International Trade. ( ministre )
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 (a)
related agreement means (a) the Agreement on Environmental Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013; or (b) the Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013. ( accord connexe )
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 3
Interpretation consistent with agreements 3 For greater certainty, this Act and any federal law that implements a provision of the Agreement or a related agreement or fulfils an obligation of the Government of Canada under the Agreement or a related agreement is to be interpreted in a manner consistent with the Agreement or related agreement, as the case may be.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 4
Non-application of Act or Agreement to water 4 For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 5
Construction 5 For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or a related agreement or fulfil any of the obligations of the Government of Canada under the Agreement or a related agreement.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 6
Binding on Her Majesty 6 This Act is binding on Her Majesty in right of Canada.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 7
Purpose 7 The purpose of this Act is to implement the Agreement and the related agreements, the objectives of which, as elaborated more specifically through their provisions, are to (a) establish a free trade area in accordance with the Agreement; (b) promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between Canada and the Republic of Honduras in order to create opportunities for economic development; (c) promote conditions of fair competition affecting trade between Canada and the Republic of Honduras; (d) substantially increase investment opportunities in Canada and the Republic of Honduras; (e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade; (f) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and the Republic of Honduras on environmental matters; (g) protect, enhance and enforce basic workers’ rights, strengthen cooperation and build on the respective international commitments of Canada and the Republic of Honduras on labour matters; and (h) promote sustainable development.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 8
Causes of action under Part 1 8 (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of Part 1 or an order made under that Part. Causes of action under the Agreement or a related agreement (2) Subject to Section C of Chapter 10 of the Agreement and Annex 3 of the Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement or the related agreement.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 9
Agreements approved 9 The Agreement and the related agreements are approved.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 10
Canadian representative on Commission 10 The Minister is the principal representative of Canada on the Commission.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 11
Payment of expenditures 11 The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Commission.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 12
Powers of Minister 12 (1) The Minister may (a) appoint representatives of Canada to any committee, subcommittee or working group referred to in paragraph 7 of Article 21.1 of the Agreement; (b) appoint a panel member in accordance with paragraph 2 of Article 21.11 of the Agreement; and (c) propose candidates to serve as the chair of a panel, or select the chair, in accordance with that Article 21.11. Powers of Minister of the Environment (2) The Minister of the Environment may (a) appoint representatives of Canada to the committee referred to in Article 13 of the Agreement on Environmental Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013; (b) appoint a panellist in accordance with paragraph 11 of Annex I to that Agreement; and (c) propose candidates to serve as the chair of a panel, or select the chair, in accordance with that paragraph. Powers of the Minister of Labour (3) The Minister of Labour may (a) appoint representatives of Canada to any committee, working group or expert group referred to in paragraph 2 of Article 7 of the Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013; (b) appoint a panellist in accordance with paragraph 4 of Annex 2 to that Agreement; and (c) propose candidates to serve as the chairperson of a panel, or select the chairperson, in accordance with that paragraph.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 13
Administrative support 13 The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 21 of the Agreement and to provide administrative assistance to panels established under that Chapter.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 14
Payment of costs 14 The Government of Canada is to pay the costs of or its appropriate share of the costs of (a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups and expert groups, to independent experts and to the assistants of panel members; and (b) the general expenses incurred by panels, committees, subcommittees, working groups and expert groups.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 15
Orders re Article 21.18 of Agreement 15 (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 21.18 of the Agreement, by order, do any one or more of the following: (a) suspend rights or privileges granted by Canada to the Republic of Honduras or to goods of the Republic of Honduras under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to the Republic of Honduras or to goods of the Republic of Honduras; (c) extend the application of any federal law to the Republic of Honduras or to goods of the Republic of Honduras; and (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Canada–Honduras Economic Growth and Prosperity Act — C-6.10 Order in council
Order in council * 53 This Act, other than sections 51 and 52 , comes into force on a day to be fixed by order of the Governor in Council. * [Note: Act, other than sections 51 and 52, in force October 1, 2014, see SI/2014-74.]
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
Short title 1 This Act may be cited as the Canada–Hong Kong Tax Agreement Act, 2013 .
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
Definition of Agreement 2 In this Act, Agreement means the Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 3
Agreement approved 3 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 4.1
Interpretation 4.1 For the purposes of applying the provisions of the Income Tax Act , the Income Tax Conventions Interpretation Act , the Income Tax Application Rules and the Income Tax Regulations in respect of the Agreement, references to a “country” or a “state” are, with such modifications as the circumstances require, to be read as including the Hong Kong Special Administrative Region of the People’s Republic of China. 2016, c. 13, s. 4
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 Notification
Notification * 6 The Minister of Finance must cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Agreement and Protocol in force October 29, 2013, see Canada Gazette Part I, Volume 147, page 2725.]
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15
The Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15
Recalling Article 151 of the Basic Law of the Hong Kong Special Administrative Region of the People’s Republic of China ;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15
This Agreement shall apply to persons who are residents of one or both of the Parties.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 The existing taxes to which this Agreement shall apply are: (a) in the case of the Hong Kong Special Administrative Region, the taxes imposed by the Government of the Hong Kong Special Administrative Region under the Inland Revenue Ordinance ( Hong Kong Special Administrative Region tax ); (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act ( Canadian tax ).
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (a)
(a) in the case of the Hong Kong Special Administrative Region, the taxes imposed by the Government of the Hong Kong Special Administrative Region under the Inland Revenue Ordinance ( Hong Kong Special Administrative Region tax );
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (b)
(b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act ( Canadian tax ).
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Parties shall notify each other of any significant changes that have been made in their taxation laws.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 For the purposes of this Agreement, unless the context otherwise requires: (a) the term Hong Kong Special Administrative Region means any territory where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (b) the term Canada , used in a geographical sense, means: (i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada, (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea , done at Montego Bay on 10 December 1982 ( UNCLOS ), and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS; (c) the term person includes an individual, a trust, a company, a partnership and any other body of persons; (d) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (e) the terms enterprise applies to the carrying on of any business; (f) the terms enterprise of a Party and enterprise of the other Party mean respectively an enterprise carried on by a resident of a Party and an enterprise carried on by a resident of the other Party; (g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Party, except when the ship or aircraft is operated solely between places in the other Party; (h) the term competent authority means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or the Commissioner’s authorized representative, (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (i) the term national , in relation to Canada, means: (i) any individual possessing the nationality of Canada, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in Canada; and (j) the term business includes the performance of professional services and of other activities of an independent character.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (a)
(a) the term Hong Kong Special Administrative Region means any territory where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply;