GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Public Service Body Rebate (GST/HST) Regulations — 8
e amount was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue. (2) For the purpose of determining in accordance with these Regulations the amount of a rebate under section 259 of the Act payable to a partnership, employer, charity or public institution in respect of property or a service acquired or imported by a member of the partnership, an employee of the employer, or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under Division II or III of Part IX of the Act, the amount of that tax is deemed, for the purpose of applying section 175 of the Act, to be equal to the amount that would be determined under subsection (1) if that subsection applied to the acquisition or importation by the member, employee or volunteer. SOR/99-367, ss. 7, 8; SOR/2010-152, s. 7
Public Service Body Rebate (GST/HST) Regulations — 9
9 (1) Section 1, subsection 5(6) and section 8 are deemed to have come into force on April 1, 1997. (2) Subsection 2(1), sections 3 and 4, subsections 5(1), (4) and (5), paragraph 4(1)(h) of the Regulations, as enacted by subsection 5(7), and section 6 are deemed to have come into force on December 31, 1990 except that the reference in the said paragraph 4(1)(h) to “paragraph 6(1)(a), (e), (k) or ( l)” shall be read as a reference to “paragraph 6(1)(a) or (e)” in relation to amounts required to be included in computing income for the purposes of the Income Tax Act for the 1992 and previous taxation years. (3) Subsections 2(2) and (3) and paragraph 4(1)(j) of the Regulations, as enacted by subsection 5(7), apply for the purpose of determining rebates under section 259 of the Excise Tax Act in respect of claim periods beginning after November 26, 1997. (4) Paragraph 4(1)(i) of the Regulations, as enacted by subsection 5(7), applies in respect of property or services acquired or imported after December 11, 1992 or brought into a participating province after March 1997, and that paragraph shall be read, before April 1997, without reference to the bringing in of property into a participating province. (5) Section 7 applies for the purpose of determining rebates under section 259 of the Excise Tax Act in respect of claim periods that are fiscal years ending after 1992 or fiscal months or fiscal quarters ending after February 1993 except that (a) before April 1, 1997, the references to “(GST/HST)” in paragraphs 6(6)(a) and (7)(b), and in paragraph (d) of the description of B in subsection 8(1), of the Regulations, as enacted by section 7, shall be read as references to “(GST)”; (b) paragraphs 7(1)(c) and (d) of the Regulations, as enacted by section 7, do not apply for the purpose of determining whether a person is a person who may make an election under subsection 259(12) of the Act to take effect in a fiscal year of the person beginning before July 1993; and (c) paragraph 7(2)(c) of the Regulations, as enacted by section 7, does not apply for the purpose of determining whether a person ceases to be a prescribed person for the purpose of subsection 259(12) of the Act in a fiscal year of the person beginning before July 1993.
Public Service Body Rebate (GST/HST) Regulations — 16
16 Sections 5 and 6 apply for the purposes of determining an amount of a rebate under section 259 of the Act in respect of a claim period of a person that ends after June 2010.
Public Service Body Rebate (GST/HST) Regulations — 17
ection 165(2) of the Act nor tax under section 212.1 of the Act was payable in respect of the acquisition or importation, 6/106 in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after July 1, 2006, and (b) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the acquisition or importation, (i) 6/114, in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after July 1, 2006, and (ii) 8/114, in the case of tax under subsection 165(2) or section 212.1 of the Act that became payable, or was paid without having become payable, on or after July 1, 2006, and D is the total of all amounts each of which is (a) the consideration that became due, or was paid without having become due, by the particular person during the period but on or after July 1, 2006, in respect of the supply of the property or service to the particular person, (b) the tax under Division II or III of Part IX of the Act that became payable, or was paid without having become payable, by the particular person during the period but on or after July 1, 2006, in respect of the supply or importation of the property or service, (c) in the case of tangible personal property that was imported by the particular person, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act , the Special Import Measures Act or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period but on or after July 1, 2006, (d) the amount of a tax, duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the particular person during the period but on or after July 1, 2006, in respect of the property or service, other than tax imposed under an Act of the legislature of a province to the extent that the tax is recoverable by the particular person under that Act, (e) a reasonable gratuity paid by the particular person during the period but on or after July 1, 2006, in connection with the supply, or (f) interest, a penalty or other amount paid by the particular person during the period but on or after July 1, 2006, if the amount was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue.
Public Service Body Rebate (GST/HST) Regulations — 18
due, C is (a) if neither tax under subsection 165(2) of the Act nor tax under section 212.1 of the Act was payable in respect of the acquisition or importation, 5/105 in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after January 1, 2008, and (b) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the acquisition or importation, (i) 5/113, in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after January 1, 2008, and (ii) 8/113, in the case of tax under subsection 165(2) or section 212.1 of the Act that became payable, or was paid without having become payable, on or after January 1, 2008, and D is the total of all amounts each of which is (a) the consideration that became due, or was paid without having become due, by the particular person during the period but on or after January 1, 2008, in respect of the supply of the property or service to the particular person, (b) the tax under Division II or III of Part IX of the Act that became payable, or was paid without having become payable, by the particular person during the period but on or after January 1, 2008, in respect of the supply or importation of the property or service, (c) in the case of tangible personal property that was imported by the particular person, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act , the Special Import Measures Act or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period but on or after January 1, 2008, (d) the amount of a tax, duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the particular person during the period but on or after January 1, 2008, in respect of the property or service, other than tax imposed under an Act of the legislature of a province to the extent that the tax is recoverable by the particular person under that Act, (e) a reasonable gratuity paid by the particular person during the period but on or after January 1, 2008, in connection with the supply, or (f) interest, a penalty or other amount paid by the particular person during the period but on or after January 1, 2008, if the amount was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue.
Public Service Body Rebate (GST/HST) Regulations — 55
55 Sections 7 and 8 apply for the purpose of determining a rebate under section 259 of the Act of a person for any claim period ending after March 31, 2013, except that the rebate is to be determined as if those sections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes April 1, 2013 in respect of (a) an amount of tax that became payable by the person before April 1, 2013; (b) an amount that is deemed to have been paid or collected by the person before April 1, 2013; or (c) an amount that is required to be added in determining the person’s net tax as a result of (i) a branch or division of the person becoming a small supplier division before April 1, 2013, or (ii) the person ceasing to be a registrant before April 1, 2013.
Public Service Body Rebate (GST/HST) Regulations — 56
56 Section 9 applies for the purpose of determining a rebate under section 259 of the Act for any claim period beginning after 2012.
Public Service Body Rebate (GST/HST) Regulations — 43
43 Sections 3 and 4 apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act , of a person for any claim period ending after March 31, 2013, except that the rebate is to be determined as if subsection 4(2) had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes April 1, 2013 in respect of (a) an amount of tax that became payable by the person before April 1, 2013; (b) an amount that is deemed to have been paid or collected by the person before April 1, 2013; or (c) an amount that is required to be added in determining the person’s net tax as a result of (i) a branch or division of the person becoming a small supplier division before April 1, 2013, or (ii) the person ceasing to be a registrant before April 1, 2013.
Public Service Body Rebate (GST/HST) Regulations — 5
5 Subsections 1 (1) and 2 (1), (2) and (5) apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act , of a person for any claim period ending after 2015, except that the rebate is to be determined as if those subsections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes January 1, 2016 in respect of (a) an amount of tax that became payable by the person before January 1, 2016; (b) an amount that is deemed to have been paid or collected by the person before January 1, 2016; or (c) an amount that is required to be added in determining the person’s net tax as a result of (i) a branch or division of the person becoming a small supplier division before January 1, 2016, or (ii) the person ceasing to be a registrant before January 1, 2016.
Public Service Body Rebate (GST/HST) Regulations — 6
6 Subsections 1 (2) and 2 (3) and (4) apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act , of a person for any claim period ending after 2016, except that the rebate is to be determined as if those subsections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes January 1, 2017 in respect of (a) an amount of tax that became payable by the person before January 1, 2017; (b) an amount that is deemed to have been paid or collected by the person before January 1, 2017; or (c) an amount that is required to be added in determining the person’s net tax as a result of (i) a branch or division of the person becoming a small supplier division before January 1, 2017, or (ii) the person ceasing to be a registrant before January 1, 2017.
Public Service Body Rebate (GST/HST) Regulations — 7
7 Sections 1 and 2 apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act , of a person for any claim period ending after 2022, except that the rebate is to be determined as if those sections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes January 1, 2023 in respect of (a) an amount of tax that became payable by the person before 2023; (b) an amount that is deemed to have been paid or collected by the person before 2023; or (c) an amount that is required to be added in determining the person’s net tax as a result of (i) a branch or division of the person becoming a small supplier division before 2023, or (ii) the person ceasing to be a registrant before 2023.
Disclosure of Tax (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing the manner of disclosure by a registrant of the goods and services tax payable . * S.C. 1990, c. 45, s. 12
Disclosure of Tax (GST/HST) Regulations — 2
2 (1) For the purposes of subsection 223(1) of the Excise Tax Act , the prescribed manner is giving clearly visible notice to the recipient of a taxable supply at the place where the supply is made. (2) In the case of a supply of a telephone service made by means of a coin-operated telephone, the prescribed manner is either the manner set out in subsection (1) or giving notice in the telephone directories issued by the supplier of the rates of tax set out in subsection 165.1(1) of the Excise Tax Act . (3) In the case of a supply of a parking space for which the consideration is paid by depositing coins in a parking meter, the prescribed manner is either the manner set out in subsection (1) or giving public notice that the price for the supply includes the tax. SOR/2002-277, s. 15
Agriculture and Fishing Property (GST/HST) Regulations — a
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) a of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing property related to agriculture and fishing . a S.C. 1990, c. 45, s. 12
Agriculture and Fishing Property (GST/HST) Regulations — 2
2 Property that is listed in the schedule, when supplied by way of sale, is prescribed property for the purposes of section 10 of Part IV of Schedule VI to the Excise Tax Act .
Agriculture and Fishing Property (GST/HST) Regulations — 1
lsators and related equipment, when the components are supplied together unassembled and, once assembled, constitute the fully operational milking system (vi.1) assembled and fully operational automated and computerized farm livestock or poultry feeding systems (vi.2) individual components of an automated and computerized farm livestock or poultry feeding system, when the components are supplied together unassembled and, once assembled, constitute the fully operational feeding system (vii) rock or root rakes and rock or root wind-rowers (viii) self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a tank capacity of at least 300 L (66 gallons) (viii.1) farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m 3 (8 cubic feet) (ix) liquid, box, tank or flail manure spreaders (x) injection systems for liquid manure spreaders (xi) leafcutter bees (2) Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that (a) is a complete feed, supplement, macro-premix, micro-premix, or mineral feed (other than a trace mineral salt feed), all as defined in the Feeds Regulations, 1983 , (b) is labelled in accordance with those Regulations, and (c) is designed for (i) a single species or class of farm livestock, fish or poultry ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool, or (ii) rabbits. (2.1) Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that is designed for ostriches, rheas, emus or bees. (3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in subparagraph (2)(c)(i) or for rabbits, ostriches, rheas, emus or bees. (4) Pesticides labelled in accordance with the Pest Control Products Regulations as having a purpose that includes agricultural use and a product class designation other than “Domestic”. (5) Quota authorized by a government agency or marketing board in respect of an agricultural product the supply of which is included in section 1 of Part III or in section 1, 2, 3, 4 or 7 of Part IV of Schedule VI to the Excise Tax Act .
Agriculture and Fishing Property (GST/HST) Regulations — 2
2 Property related to fishing (1) Any fishing vessel that is supplied to a person by way of sale in Canada, or by way of sale outside Canada and imported by the person, for use by the person in commercial fishing, where the following is provided, in the case of a supply in Canada, to the supplier at the time of sale, or, in the case of an importation, to the customs office from which the vessel is released at the time of accounting for the vessel in accordance with section 32 of the Customs Act : (a) the registration number assigned to the person under section 241 of the Excise Tax Act , (b) a declaration signed by the person that the person intends to use the vessel in commercial fishing, (c) the number of a commercial fishing licence of the person, namely, (i) in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans and that is not a Category D, P or Z licence, (ii) in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans and that is not a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid, (iii) in the case of an inland fishery, a commercial fishing licence that was issued to the person by the government of a province, and (iv) in the case of commercial fishing in Yukon, the Northwest Territories or Nunavut, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans, and (d) in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans. (2) Fishing nets and related items (a) Gill-nets, webbing for gill-nets, leadline for gill-nets, corkline (top rope) for gill-nets and floats for gill-nets (b) Seines, webbing for seines, leadlines for seines, corkline (top rope) for seines and floats for seines (c) Trawl-nets, webbing for trawl-nets, leadlines for trawl-nets and corkline (top rope) for trawl-nets (d) Gill-net drums, seine drums, trawl-net drums and long-line drums (e) Entrapment webbing and predator webbing (f) Trawl-net doors (3) Other equipment (a) Automatic baiters (b) Automatic jiggers (c) Mechanical net washers (d) Automatic netpen feeders (e) Manufactured netpens for use in aquaculture (f) Pescalators.
Agriculture and Fishing Property (GST/HST) Regulations — 3
3 (1) Section 1 is deemed to have come into force on April 1, 1997. (2) Subsections 2(1), (3), (10), (13), (15) and (17) are deemed to have come into force on December 31, 1990, except that (a) in respect of supplies of feed delivered to recipients before December 11, 1992, paragraph 1(2)(c) of the schedule to the Regulations, as enacted by subsection 2(15), shall be read as follows: (c) is designed for a single species or class of farm livestock (other than rabbits), fish or poultry ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool. (b) in respect of supplies of by-products, and plant or animal products, delivered to recipients before December 11, 1992, subsection 1(3) of the schedule to the Regulations, as enacted by subsection 2(17), shall be read as follows: (3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in paragraph (2)(c). and (c) in respect of supplies of by-products and plant or animal products, delivered to recipients after December 10, 1992 and for which all of the consideration became due or was paid on or before April 23, 1996, subsection 1(3) of the schedule to the Regulations, as enacted by subsection 2(17), shall be read as follows: (3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in subparagraph (2)(c)(i) or for rabbits. (3) Subsections 2(2), (5), (7), (11), (12) and (14) apply to supplies of property delivered to recipients after June 10, 1993 except that, before the day on which these Regulations are published in the Canada Gazette , subparagraph 1(1)(g)(viii) of the schedule to the Regulations, as enacted by subsection (11), shall be read without reference to cultivator-mounted. (4) Subsections 2(4), (6), (8), (9) and (16) apply to supplies of property for which any consideration becomes due after April 23, 1996 or is paid after that day without having become due. (5) Subsection 2(18) applies to supplies of pesticides delivered to recipients after March 10, 1992.
Agriculture and Fishing Property (GST/HST) Regulations — (3)
(3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in paragraph (2)(c).
Agriculture and Fishing Property (GST/HST) Regulations — (3)
(3) By-products of the food processing industry and plant or animal products, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), that are ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in subparagraph (2)(c)(i) or for rabbits.
AECL Tandem Accelerator Superconducting Cyclotron Complex Remission Order — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 101 of the Customs Tariff * , is pleased hereby to make the annexed Order respecting the remission of customs duties on components for a tandem accelerator superconducting cyclotron complex . * R.S., c. 41 (3rd Supp.)