GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 213
Debts due to Her Majesty 213 All taxes, interest, penalties or other sums payable under section 207, 208 or 211 are debts due to Her Majesty in right of Canada and are recoverable as such from the person required to pay the taxes, interest, penalties or other sums in accordance with this Part.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 214
Revenue Fund 214 (1) There shall be established in the accounts of Canada an account to be known as the Newfoundland Offshore Petroleum Resource Revenue Fund. Change of name (1.1) The name of the Newfoundland Offshore Petroleum Resource Revenue Fund is changed to Newfoundland and Labrador Offshore Petroleum Resource Revenue Fund. References (1.2) A reference in any contract, document, instrument, proclamation or order in council to the Newfoundland Offshore Petroleum Resource Revenue Fund is, unless the context otherwise requires, to be read as a reference to the Newfoundland and Labrador Offshore Petroleum Resource Revenue Fund. Payment (2) The Federal Minister shall, at the times and in the manner prescribed, (a) credit the Revenue Fund with (i) where the Government of the Province has agreed to collect and is collecting in accordance with a tax administration agreement entered into pursuant to section 209, on behalf of the Government of Canada, taxes, interest, penalties and other sums payable under sections 207 and 208, an amount equal to the aggregate of the amounts on account of taxes, interest, penalties and other sums collected pursuant to those sections during any fiscal year, after taking into account any refunds, remissions or other payments that are applicable in respect of such taxes, interest, penalties and other sums, (ii) an amount equal to the aggregate of the amounts assessed or reassessed in respect of any fiscal year on account of taxes imposed pursuant to section 211, after taking into account any credits, reductions, deductions, rebates, surtaxes and remissions that are applicable in respect of such taxes, (iii) where the Government of the Province and the Regulator have entered into an agreement pursuant to section 98 and the Regulator is collecting, in accordance with the agreement, on behalf of the Government of Canada, royalties payable under section 97, an amount equal to the aggregate of such royalties that have been collected during any fiscal year, and (iv) an amount equal to the aggregate of any amounts, other than those referred to in subparagraph (iii), received and not required to be returned during any fiscal year under Part II or any regulations made thereunder; and (b) pay to Her Majesty in right of the Province, at the time and in the manner prescribed, any amount credited to the Revenue Fund pursuant to paragraph (a). Excess recoverable (3) Where, pursuant to subsection (2), Her Majesty in right of the Province has received any amount in excess of the amount to which it is entitled, the Federal Minister may recover as a debt due to Her Majesty in right of Canada an amount equal to such excess from any moneys that may be or may become payable to Her Majesty in right of the Province pursuant to subsection (2) or under any other Act of Parliament. 1987, c. 3, s. 214; 2014, c. 13, s. 50 2024, c. 20, s. 101
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 215
Jurisdiction of courts 215 (1) Every court in the Province has jurisdiction in respect of matters arising in the offshore area under this Part or Division VI of Part II or under any laws made applicable by this Part or that Division to the offshore area, to the same extent as the court has jurisdiction in respect of matters arising within its ordinary territorial division. Presumption (2) For the purposes of subsection (1), the offshore area shall be deemed to be within the territorial limits of the judicial centre of St. John’s. Saving (3) Nothing in this section limits the jurisdiction that a court may exercise apart from this section. Definition of court (4) In this section, court includes a judge thereof and any provincial court judge or justice.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 216
Regulations 216 The Governor in Council may, on the recommendation of the Minister of Finance, make regulations (a) excluding, for the purposes of this Act, any provision or any part of a provision of the Consumption Tax Acts, the Newfoundland and Labrador Income Tax Act, the Insurance Companies Tax Act or the Petroleum and Natural Gas Act as defined in subsection 97(1) or of any regulation referred to in subsection 97(4.1), 207(3.1), 208(3) or 211(3.1) that is inconsistent with this Act, the Atlantic Accord or any bilateral or international treaty, convention or agreement respecting taxation, tariffs or trade to which the Government of Canada is a signatory; and (b) prescribing anything that is by this Part to be prescribed. 1987, c. 3, s. 216; 2014, c. 13, s. 51
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 217
Appropriation 217 In respect of any fiscal year, the Federal Minister may pay out of the Consolidated Revenue Fund, at such times and in such manner as may be prescribed, (a) an amount to Her Majesty in right of the Province on account of amounts that have been refunded or reimbursed during that fiscal year by the Government of the Province to taxpayers in respect of taxes paid under this Part; and (b) amounts payable during that fiscal year to Her Majesty in right of the Province pursuant to paragraph 214(2)(b).
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 236
Initial payment to environmental studies fund during transitional period 236 Notwithstanding section 49 of the Canada Oil and Gas Act as it read immediately before the coming into force of this section, where an exploration agreement in relation to any portion of the offshore area was entered into or negotiations in respect thereof were completed under the Canada Oil and Gas Act on or after February 11, 1985 and before the coming into force of Part VII of the Canada Petroleum Resources Act , (a) the interest owner shall deposit for payment into the relevant fund an amount determined in accordance with subsection 81(2) of the Canada Petroleum Resources Act ; and (b) where, prior to the coming into force of this section, there has been deposited for payment into the relevant fund in relation to that exploration agreement an amount determined in accordance with section 49 of the Canada Oil and Gas Act as it read immediately before the coming into force of this section, the Minister may refund to the interest owner an amount equal to the difference between that amount and the amount required to be deposited under paragraph (a).
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 Coming into force
Coming into force * 239 (1) Subject to subsection (2), this Act or any provision thereof shall come into force on a day or days to be fixed by proclamation. Idem (2) Sections 211, 234 and 235 are applicable to taxation years commencing after April 4, 1987. * [Note: Act, except Division VIII of Part II and sections 207 and 208, in force April 4, 1987, see SI/87-88; Division VIII of Part II, in force May 20, 1988, see SI/88-102; sections 207 and 208, in force January 23, 1996, see SI/96-20.] 1987, c. 3, s. 239; 1991, c. 49, s. 237
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 53.1
Revival of transitional regulations 53.1 (1) The Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations , the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Transitional Regulations and the Canada–Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations , as they read immediately before they were repealed on December 31, 2020, are revived on January 1, 2021. Repeal (2) The regulations that are revived under subsection (1) are repealed on December 31, 2021, unless they are repealed on an earlier date following their revival under this section. Offences (3) No person shall be convicted of an offence under a provision of a regulation revived under subsection (1) if the offence was committed during the period beginning on January 1, 2021 and ending on the day before the day on which this section comes into force.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 104
Definitions 104 The following definitions apply in sections 105 and 106 . Board has the same meaning as in section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act as it read immediately before the day on which subsection 3 (1) of this Act comes into force. ( Office ) Regulator has the same meaning as in section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act , as it reads on the day on which subsection 3 (3) comes into force. ( Régie )
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5
Board has the same meaning as in section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act as it read immediately before the day on which subsection 3 (1) of this Act comes into force. ( Office )
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5
Regulator has the same meaning as in section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act , as it reads on the day on which subsection 3 (3) comes into force. ( Régie )
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 105
Continuation of members’ terms 105 Every person who is a member of the Board immediately before the day on which section 3 comes into force continues as a member of the Regulator for the remainder of their term.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 106
Continuation of employees’ employment 106 Nothing in this Act is to be construed as affecting the status of an employee who occupied, immediately before the day on which section 3 comes into force, a position with the Board, except that the employee, beginning on that day, occupies that position with the Regulator.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 138.0121
Terms of reference — Consultation 138.0121 If the Minister of the Environment consults the Chairperson of the Regulator respecting the establishment of a review panel’s terms of reference under subsection 48.1(1) of the Impact Assessment Act , the Chairperson shall consult the Federal Minister and the Provincial Minister.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 138.0131
Consultation — selection of members to roster 138.0131 If the Minister of the Environment consults the Federal Minister respecting the selection of any member of the Regulator to a roster under subparagraph 50(1)(d)(i) of the Impact Assessment Act , the Federal Minister shall consult with the Provincial Minister and the Chairperson of the Regulator.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 138.0132
Consultation — selection of persons to roster 138.0132 If the Minister of the Environment consults the Federal Minister and the Regulator respecting the selection of any other person to a roster under subparagraph 50(1)(d)(ii) of the Impact Assessment Act , the Regulator shall consult with the Federal Minister and the Provincial Minister.
Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act — C-7.5 138.0133
Consultation with Provincial Minister — referral to Governor in Council 138.0133 If the Minister of the Environment consults the Federal Minister under subsection 61(1) of the Impact Assessment Act with respect to the referral to the Governor in Council of an impact assessment report for a designated project, the Federal Minister shall consult the Provincial Minister.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
Short title 1 This Act may be cited as the Canada — Norway Tax Convention Act, 2002 .
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
Definition of “Convention” 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the Kingdom of Norway set out in the schedule.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada — Norway Tax Convention Act, 2002 — C-7.7 Notification — Convention
Notification — Convention * 6 The Minister of Finance shall cause a notice of the day on which the Convention 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: Convention in force December 19, 2002 see Canada Gazette Part I, Volume 137, page 776.]
Canada — Norway Tax Convention Act, 2002 — C-7.7 Notification — earlier tax treaties
Notification — earlier tax treaties * 7 The Minister of Finance shall, within 60 days after the entry into force of the Convention, cause to be published a notice of the dates on which the Agreement between the Government of Canada and the Government of the Kingdom of Norway, referred to in paragraph 4 of Article 31 of the Convention, and the 1966 Convention, referred to in paragraph 5 of Article 31 of the Convention, terminate. * [Note: Notice given January 22, 2003 see Canada Gazette Part I, Volume 137, page 776.]
Canada — Norway Tax Convention Act, 2002 — C-7.7
The Government of Canada and the Government of the Kingdom of Norway, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Canada — Norway Tax Convention Act, 2002 — C-7.7
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 The existing taxes to which this Convention shall apply are: a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); b) in the case of Norway: (i) the National Tax on Income ( inntektsskatt til staten ); (ii) the County Municipal Tax on Income ( inntektsskatt til fylkeskommunen ); (iii) the Municipal Tax on Income ( inntektsskatt til kommunen ); (iv) the National Tax on Capital ( formuesskatt til staten ); (v) the Municipal Tax on Capital ( formuesskatt til kommunen ); (vi) the National Tax relating to Income and Capital from the Exploration for and the Exploitation of Submarine Petroleum Resources and Activities and Work relating thereto, Including Pipeline Transport of Petroleum Produced ( skatt til staten vedrørende inntekt og formue i forbindelse med undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum ); and (vii) the National Tax on Remuneration to Non-resident Artistes etc. ( skatt til staten på honorarer til utenlandske artister mv. ); (hereinafter referred to as “Norwegian tax”).
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Canada — Norway Tax Convention Act, 2002 — C-7.7 (i)
(i) the National Tax on Income ( inntektsskatt til staten );
Canada — Norway Tax Convention Act, 2002 — C-7.7 (ii)
(ii) the County Municipal Tax on Income ( inntektsskatt til fylkeskommunen );
Canada — Norway Tax Convention Act, 2002 — C-7.7 (iii)
(iii) the Municipal Tax on Income ( inntektsskatt til kommunen );
Canada — Norway Tax Convention Act, 2002 — C-7.7 (iv)
(iv) the National Tax on Capital ( formuesskatt til staten );
Canada — Norway Tax Convention Act, 2002 — C-7.7 (v)
(v) the Municipal Tax on Capital ( formuesskatt til kommunen );
Canada — Norway Tax Convention Act, 2002 — C-7.7 (vi)
(vi) the National Tax relating to Income and Capital from the Exploration for and the Exploitation of Submarine Petroleum Resources and Activities and Work relating thereto, Including Pipeline Transport of Petroleum Produced ( skatt til staten vedrørende inntekt og formue i forbindelse med undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum ); and
Canada — Norway Tax Convention Act, 2002 — C-7.7 (vii)
(vii) the National Tax on Remuneration to Non-resident Artistes etc. ( skatt til staten på honorarer til utenlandske artister mv. );
Canada — Norway Tax Convention Act, 2002 — C-7.7
(hereinafter referred to as “Norwegian tax”).
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 For the purposes of this Convention, unless the context otherwise requires: a) the term “Canada”, used in a geographical sense, means the territory of Canada, including any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; b) the term “Norway” means the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies (" biland "); 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 which is treated as a body corporate for tax purposes; e) 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; f) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (ii) in the case of Norway, the Minister of Finance or the Minister’s authorized representative; g) the term “tax” means Canadian tax or Norwegian tax, as the context requires; h) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; i) the term “international traffic” means any voyage by a ship, vessel or aircraft operated by an enterprise of a Contracting State, except when the ship, vessel or aircraft is operated principally between places within the other Contracting State.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) the term “Canada”, used in a geographical sense, means the territory of Canada, including any area beyond the territorial sea of Canada which, in accordance with international law and 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 — Norway Tax Convention Act, 2002 — C-7.7
b) the term “Norway” means the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies (" biland ");
Canada — Norway Tax Convention Act, 2002 — C-7.7
c) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons;
Canada — Norway Tax Convention Act, 2002 — C-7.7
d) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada — Norway Tax Convention Act, 2002 — C-7.7
e) 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 — Norway Tax Convention Act, 2002 — C-7.7
f) the term “competent authority” means:
Canada — Norway Tax Convention Act, 2002 — C-7.7 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative,
Canada — Norway Tax Convention Act, 2002 — C-7.7 (ii)
(ii) in the case of Norway, the Minister of Finance or the Minister’s authorized representative;
Canada — Norway Tax Convention Act, 2002 — C-7.7
g) the term “tax” means Canadian tax or Norwegian tax, as the context requires;
Canada — Norway Tax Convention Act, 2002 — C-7.7 (i)
(i) any individual possessing the nationality of a Contracting State;
Canada — Norway Tax Convention Act, 2002 — C-7.7 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Canada — Norway Tax Convention Act, 2002 — C-7.7
i) the term “international traffic” means any voyage by a ship, vessel or aircraft operated by an enterprise of a Contracting State, except when the ship, vessel or aircraft is operated principally between places within the other Contracting State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.