GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Select Luxury Items Tax Act — S-8.35 (a)
assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means (a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and (b) in any other case, the particular reporting period. ( période visée )
Select Luxury Items Tax Act — S-8.35
assessment date , in respect of an authorization under subsection (2), means the day immediately before the hearing date. ( date de cotisation )
Select Luxury Items Tax Act — S-8.35
hearing date , in respect of an authorization under subsection (2), means the day on which a judge hears the application for the authorization. ( date d’audience )
Select Luxury Items Tax Act — S-8.35 149
Compliance by unincorporated bodies 149 (1) If any amount is required to be paid or any other thing is required to be done by or under this Act by a person (in this section referred to as the “body”) that is not an individual, estate or succession of a deceased individual, partnership, corporation, trust or joint venture, it is the joint and several, or solidary, liability and responsibility of (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body, (b) if there are no officers of the body referred to in paragraph (a), every member of any committee having management of the affairs of the body, and (c) if there are no officers of the body referred to in paragraph (a) and no committee referred to in paragraph (b), every member of the body, to pay that amount or to comply with the requirement, and if the amount is paid or the requirement is fulfilled by an officer of the body referred to in paragraph (a), a member of a committee referred to in paragraph (b) or a member of the body, it is considered as compliance with the requirement. Assessment (2) The Minister may assess any person for any amount for which the person is liable under this section and, if the Minister sends a notice of assessment, sections 72 and 92 to 106 are applicable, with any modifications that the circumstances require. Limitation (3) An assessment of a person under subsection (2) must not (a) include any amount that the body was liable to pay before the day the person became jointly and severally, or solidarily, liable; (b) include any amount that the body became liable to pay after the day the person ceased to be jointly and severally, or solidarily, liable; or (c) be made more than two years after the day on which the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any obligation imposed on the body by or under this Act or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.
Select Luxury Items Tax Act — S-8.35 150
ndividual under this Act. Anti-avoidance rules (7) For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply: (a) the transferor is deemed to not be dealing at arm’s length with the transferee at the time of the transfer of the property if (i) the transferor and the transferee do not deal at arm’s length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and (ii) it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Act; (b) an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (4) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future charge debt by the transferor or transferee; and (c) the amount determined for A in paragraph (2)(d) is deemed to be the greater of (i) the amount otherwise determined for A in paragraph (2)(d) without reference to this paragraph, and (ii) the amount determined by the formula A − B where A is the fair market value of the property at the time of the transfer, and B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period) provided that the consideration is held by the transferor at that time. 2022, c. 10, s. 135 “150” 2024, c. 15, s. 128
Select Luxury Items Tax Act — S-8.35 151
Service 151 (1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that (a) is a partnership, the notice or document may be addressed to the name of the partnership; (b) is a joint venture, the notice or document may be addressed to the name of the joint venture; (c) is a union, the notice or document may be addressed to the name of the union; (d) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and (e) carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Personal service (2) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is (a) if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; (b) if the person is a joint venture, served personally on one of the participants in, or operators of, the joint venture or left with an adult person employed at the place of business of the joint venture; or (c) left with an adult person employed at the place of business of the person.
Select Luxury Items Tax Act — S-8.35 152
Timing of receipt 152 (1) For the purposes of this Act and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent. Timing of payment (2) A person that is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General.
Select Luxury Items Tax Act — S-8.35 154
Regulations 154 (1) The Governor in Council may make regulations (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation; (b) requiring any person to provide any information, including the person’s name, address and registration number, to any class of persons required to make a return containing that information; (c) requiring any person to provide the Minister with the person’s Social Insurance Number; (d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act; (e) distinguishing among any class of persons, property or activities; and (f) generally to carry out the purposes and provisions of this Act. Amendments to schedule (2) The Governor in Council may, by regulation, amend the schedule including by adding, deleting, varying or replacing any item in the schedule or by replacing the schedule. Effect (3) A regulation made under this Act is to have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and (a) has a non-tightening effect only; (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act; (c) is consequential on an amendment to this Act that is applicable before the date the regulation is published in the Canada Gazette ; or (d) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (c) apply, have effect before the date that the announcement was made.
Select Luxury Items Tax Act — S-8.35 155
Positive or negative amount — regulations 155 For greater certainty, (a) in prescribing an amount under subsection 154 (1), the Governor in Council may prescribe a positive or negative amount; and (b) in prescribing a manner of determining an amount under subsection 154 (1), the Governor in Council may prescribe a manner that could result in a positive or negative amount.
Select Luxury Items Tax Act — S-8.35 156
Incorporation by reference — limitation removed 156 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act , to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.
Select Luxury Items Tax Act — S-8.35 157
Certificates and registrations not statutory instruments 157 For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act .
Select Luxury Items Tax Act — S-8.35
Kitchenuhmaykoosib Inninuwug First Nation (Big Trout Lake First Nation)
Select Luxury Items Tax Act — S-8.35
Nibinamik First Nation (Summer Beaver Band)
Select Luxury Items Tax Act — S-8.35
North Caribou Lake First Nation (Round Lake First Nation)
Select Luxury Items Tax Act — S-8.35
(2.1) Despite subsection (2), the provisions of the Select Luxury Items Tax Act , as enacted by subsection (1), that set out the tax on subject aircraft come into force on a day or days to be fixed by order of the Governor in Council, which day or days may not be fixed before September 1, 2022.
Select Luxury Items Tax Act — S-8.35
(4) In applying subsection (2), the following rules apply: (a) if a vendor sells a subject item to a purchaser, within the meaning of section 7 of the Select Luxury Items Tax Act , as enacted by subsection (1), and an agreement between the purchaser and the vendor for the sale of the subject item is entered into before September 2022, sections 18 and 29 of that Act, as enacted by subsection (1), apply in respect of the sale if the sale is completed, within the meaning of that section 7, on or after September 1, 2022 unless the purchaser entered into the agreement in writing before 2022 in the course of the vendor’s business of offering for sale that type of subject item; (b) section 20 of that Act, as enacted by subsection (1), applies in respect of a subject item if the subject item is imported on or after September 1, 2022 unless the importer entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item; (c) section 23 of that Act, as enacted by subsection (1), applies to a subject vehicle that is registered with the Government of Canada or a province, within the meaning of subsection 12(1) of that Act, as enacted by subsection (1), on or after September 1, 2022; (d) sections 24 and 25 of that Act, as enacted by subsection (1), apply to a subject item in respect of which the right to use the subject item is provided by an owner of the subject item to another person if the other person first has the right to use the subject item on or after September 1, 2022; (e) section 26 of that Act, as enacted by subsection (1), applies to a subject item that is used in Canada at a particular time on or after September 1, 2022 unless a person entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item and the person is an owner of the subject item at the particular time; (f) section 27 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a registered vendor in respect of that type of subject item on or after September 1, 2022; (g) section 28 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a qualifying aircraft user on or after September 1, 2022; and (h) section 30 of that Act, as enacted by subsection (1), applies to a subject item if tax under any of sections 20 and 23 to 28 of that Act, as enacted by subsection (1), became payable in respect of the subject item on or after September 1, 2022.
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174 (2) Subsection 55(3.1) of the Act, as enacted by subsection (1), is repealed.
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 Preamble
Preamble Whereas the Whitecap Dakota Nation and the Government of Canada recognize distinctive historical relationships between certain Dakota communities and the Crown based on, at various times, treaties or alliances of peace and friendship;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whereas the Whitecap Dakota Nation is an Indigenous people of Canada;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whereas the Government of Canada recognizes that the inherent right of self-government is a right of the Indigenous peoples of Canada recognized and affirmed by section 35 of the Constitution Act, 1982 and that the Whitecap Dakota Nation has that inherent right;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whereas the Whitecap Dakota Nation and the Government of Canada are committed to achieving reconciliation through a renewed nation-to-nation relationship based on respect, cooperation, partnership and the recognition of the Whitecap Dakota Nation’s rights;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whereas the Whitecap Dakota Nation aspires to participate fully in the economic, social, political and cultural aspects of Canadian society in a way that preserves and enhances the collective identity of Whitecap Dakota members as a self-sufficient and sustainable community now and into the future;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whereas the Whitecap Dakota First Nation members have approved the treaty entitled “A Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate”;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whereas the Treaty was signed on May 2, 2023 on behalf of the Whitecap Dakota First Nation and His Majesty in right of Canada;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whereas the Government of Canada is committed to implementing the United Nations Declaration on the Rights of Indigenous Peoples and the Whitecap Dakota Nation and the Government of Canada view the Treaty as contributing to the implementation of that Declaration;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
And whereas the Treaty requires the coming into force of an Act of Parliament that gives effect to it;
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Now therefore, His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 1
Short title 1 This Act may be cited as the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act .
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 2
Definitions 2 The following definitions apply in this Act. federal law has the same meaning as in 1.01 of the Treaty. ( règle de droit fédérale ) Indigenous peoples of Canada has the meaning assigned by the definition aboriginal peoples of Canada in subsection 35(2) of the Constitution Act, 1982 . ( peuples autochtones du Canada ) Tax Treatment Agreement means the tax treatment agreement, as amended from time to time in accordance with its provisions, that is referred to in 11.16 of the Treaty. ( accord sur le traitement fiscal ) Treaty means the treaty entitled “A Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate,” signed on behalf of the Whitecap Dakota First Nation and His Majesty in right of Canada on May 2, 2023, as amended from time to time in accordance with its provisions. ( traité ) Whitecap Dakota Government has the same meaning as in 1.01 of the Treaty. ( gouvernement des Dakotas de Whitecap ) Whitecap Dakota institution has the meaning assigned by the definition WDN Institution in 1.01 of the Treaty. ( institution ) Whitecap Dakota law has the meaning assigned by the definition WDN Law in 1.01 of the Treaty. ( loi de la nation ) Whitecap Dakota member has the meaning assigned by the definition WDN Member in 1.01 of the Treaty. ( membre ) Whitecap Dakota Nation has the meaning assigned by the definition WDN in 1.01 of the Treaty. ( Nation dakota de Whitecap ) Whitecap Dakota reserve lands has the meaning assigned by the definition WDN Reserve Lands in 1.01 of the Treaty. ( terres de réserve )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
federal law has the same meaning as in 1.01 of the Treaty. ( règle de droit fédérale )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Indigenous peoples of Canada has the meaning assigned by the definition aboriginal peoples of Canada in subsection 35(2) of the Constitution Act, 1982 . ( peuples autochtones du Canada )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Tax Treatment Agreement means the tax treatment agreement, as amended from time to time in accordance with its provisions, that is referred to in 11.16 of the Treaty. ( accord sur le traitement fiscal )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Treaty means the treaty entitled “A Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate,” signed on behalf of the Whitecap Dakota First Nation and His Majesty in right of Canada on May 2, 2023, as amended from time to time in accordance with its provisions. ( traité )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whitecap Dakota Government has the same meaning as in 1.01 of the Treaty. ( gouvernement des Dakotas de Whitecap )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whitecap Dakota institution has the meaning assigned by the definition WDN Institution in 1.01 of the Treaty. ( institution )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whitecap Dakota law has the meaning assigned by the definition WDN Law in 1.01 of the Treaty. ( loi de la nation )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whitecap Dakota member has the meaning assigned by the definition WDN Member in 1.01 of the Treaty. ( membre )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whitecap Dakota Nation has the meaning assigned by the definition WDN in 1.01 of the Treaty. ( Nation dakota de Whitecap )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36
Whitecap Dakota reserve lands has the meaning assigned by the definition WDN Reserve Lands in 1.01 of the Treaty. ( terres de réserve )
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 3
Status of Treaty 3 For greater certainty, the Treaty is a treaty within the meaning of sections 25 and 35 of the Constitution Act, 1982 .
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 4
Treaty given effect 4 (1) The Treaty is approved, given effect and declared valid and has the force of law. Rights and obligations (2) For greater certainty, a person or entity has the powers, rights, privileges and benefits conferred on the person or entity by the Treaty and must perform the duties, and is subject to the liabilities, imposed on the person or entity by the Treaty. Third parties (3) For greater certainty, the Treaty is binding on, and may be relied on by, all persons and entities.
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 5
Treaty prevails 5 (1) In the event of any conflict between the Treaty and this Act or any other federal law, the Treaty prevails to the extent of the conflict. Act prevails (2) In the event of any conflict between this Act and any other federal law, this Act prevails to the extent of the conflict.
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 6
Capacity, rights, powers and privileges 6 (1) The Whitecap Dakota Nation is a legal entity and has, subject to the Treaty, the capacity, rights, powers and privileges of a natural person. Vesting of rights, interests, etc. (2) On the coming into effect of the Treaty, all rights, interests, assets and obligations of the Whitecap Dakota First Nation as a band, within the meaning of the Indian Act , vest in the Whitecap Dakota Nation. Whitecap Dakota Government (3) The Whitecap Dakota Nation exercises the power and authority to make laws, carries out other government functions and otherwise exercises power or authority through the Whitecap Dakota Government.
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 7
Third parties 7 Subject to the Treaty, Whitecap Dakota laws are binding on and may be relied on by all persons and entities, the Whitecap Dakota Nation, the Whitecap Dakota Government and Whitecap Dakota institutions.
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 8
Tax Treatment Agreement 8 On the day on which the Tax Treatment Agreement comes into effect by application of 11.16 of the Treaty, that Agreement is approved, given effect and declared valid. That Agreement has the force of law during the period in which it is in effect.
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 9
Clarification 9 The Tax Treatment Agreement does not form part of the Treaty and it is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982 .
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 10
Indian Act 10 Subject to the Treaty, the Indian Act does not apply to the Whitecap Dakota Nation, the Whitecap Dakota Government, Whitecap Dakota members or Whitecap Dakota reserve lands.
Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act — S-8.36 11
Statutory Instruments Act 11 The Statutory Instruments Act does not apply to Whitecap Dakota laws.