GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Insurable Earnings and Collection of Premiums Regulations — 17
17 (1) Where an overpayment of premiums is refunded to a person, other than an employer or purported employer or person deemed to be an employer by these Regulations, or applied to a liability of the person being refunded to Her Majesty in right of Canada, interest to be paid or applied under subsection 96(13) of the Act shall be calculated at the rate prescribed in paragraph 18(2)(b) and for the period that begins on the latest of (a) June 15 of the year following the year in respect of which the premiums were paid, (b) 45 days after the day on which the application for the refund was received, and (c) the day on which the overpayment arose and ends on the day on which the amount is so refunded or applied. (2) Where an overpayment of premiums is refunded to an employer or purported employer or person deemed by these Regulations to be an employer, or applied to a liability of the employer or purported or deemed employer to Her Majesty in right of Canada, interest to be paid or applied under subsection 96(13) of the Act shall be calculated at the rate prescribed in paragraph 18(2)(b) and for the period that begins on the later of (a) the day on which the remittance that created the overpayment was received, and (b) the day on which the remittance that created the overpayment was due to be received and ends on the day the amount is so refunded or applied.
Insurable Earnings and Collection of Premiums Regulations — 18
18 (1) For the purposes of subsection (2), quarter means any of the following periods in a year: (a) the period that begins on January 1 and ends on March 31; (b) the period that begins on April 1 and ends on June 30; (c) the period that begins on July 1 and ends on September 30; and (d) the period that begins on October 1 and ends on December 31. (2) For the purposes of (a) every provision of the Act that requires interest at a prescribed rate to be paid to the Receiver General, the prescribed rate in effect during any particular quarter is the total of (i) the rate that is the simple arithmetic mean, expressed as a percentage per annum and rounded to the next higher whole percentage if the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per annum, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter, and (ii) 4 per cent; and (b) every provision of the Act that requires interest at a prescribed rate to be paid or applied on an amount payable by the Minister, the prescribed rate in effect during any particular quarter is the total of (i) the rate determined under subparagraph (a)(i) in respect of the particular quarter, and (ii) if the amount is payable to a corporation, zero per cent, and in any other case, 2 per cent. (3) For the purposes of subsection 152.26(1) and (2) of the Act, the prescribed rate in effect is the same as that set out in paragraph (2)(a). SOR/98-137, s. 3; 2010, c. 12, s. 35; SOR/2010-11, s. 1
Insurable Earnings and Collection of Premiums Regulations — 18.1
18.1 (1) For the purpose of subsection 96(9) of the Act, employers are associated employers (a) if they are associated or deemed to be associated under the Income Tax Act ; or (b) if one of them acquires a business or part of a business from the other by purchase, sale, amalgamation or merger, or by any other means. (2) If two or more employers are associated with each other and are entitled to a premium refund under subsection 96(6), (7), (8.2) or (8.3) of the Act, the premium refund for the employers shall not exceed the maximum premium refund available under the Act, and the refund shall be allocated among them either (a) according to the terms of a written agreement signed by all the associated employers and filed with the Minister no later than February 28 of the year after the year in which the employer premiums were paid, or (b) in the absence of such an agreement, by (i) multiplying the premium refund for the year calculated under section 96 of the Act by the amount paid in employer premiums by the associated employer in the year, and (ii) dividing the amount calculated under subparagraph (i) by the total amount of employer premiums paid by all the associated employers in the year. SOR/98-137, s. 4; SOR/98-306, s. 1; SOR/99-137, s. 4; SOR/2000-158, s. 3
Insurable Earnings and Collection of Premiums Regulations — 19
19 These Regulations come into force on January 1, 1997.
Insurable Earnings and Collection of Premiums Regulations — 4
4 These Regulations apply to amounts and contributions required to be remitted to the Receiver General after October 1997.
Insurable Earnings and Collection of Premiums Regulations — 28
28 (3) Subsections (1) and (2) apply to amounts and contributions required to be remitted to the Receiver General after 2015.
Certification of Origin of Goods Exported to a Free Trade Partner Regulations — a
Whereas the proposed Certification of Origin of Goods Exported to a Free Trade Partner Regulations implement provisions of free trade agreements (NAFTA, CIFTA and CCFTA) and otherwise make no material substantive change in an existing regulation and are therefore, by virtue of paragraphs 164(4)(a.01) a and (d) of the Customs Act b , not required to be published under subsection 164(3) of that Act; a S.C. 1997, c. 14, s. 47(2) b R.S., c. 1 (2nd Supp.)
Certification of Origin of Goods Exported to a Free Trade Partner Regulations — c
Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 97.1(1) c , paragraphs 164(1)(i) d and (j) and subsections 164(1.1) e and (1.2) f of the Customs Act b , hereby makes the annexed Certification of Origin of Goods Exported to a Free Trade Partner Regulations . c S.C. 1997, c. 14, s. 44 d S.C. 1992, c. 28, s. 30(1) e S.C. 1993, c. 44, s. 108(1) f S.C. 1997, c. 14, s. 47(1)
Certification of Origin of Goods Exported to a Free Trade Partner Regulations — 1
1 The definitions in this section apply in these Regulations. Act means the Customs Act . ( Loi ) producer means a person who grows, mines, harvests, fishes, traps, hunts, manufactures, processes or assembles a good. ( producteur )
Certification of Origin of Goods Exported to a Free Trade Partner Regulations — Certification of Origin of Goods Exported to a Free Trade Partner Regulations
producer means a person who grows, mines, harvests, fishes, traps, hunts, manufactures, processes or assembles a good. ( producteur )
Certification of Origin of Goods Exported to a Free Trade Partner Regulations — 2
2 For the purposes of subsection 97.1(1) of the Act, where the exporter of goods to a free trade partner, for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner, is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the following criteria: (a) the exporter’s knowledge that the goods meet the applicable rules of origin; (b) the exporter’s reasonable reliance on the written representation of the producer that the goods meet the applicable rules of origin; or (c) in the case of goods exported or to be exported from Canada to a NAFTA country, Chile, Costa Rica, Peru, Colombia, Jordan, Panama or Honduras, a certificate — completed and signed by the producer and provided voluntarily to the exporter — stating that the goods meet the applicable rules of origin. SOR/2004-122, s. 1; SOR/2013-213, ss. 13, 22; SOR/2014-282, s. 4; SOR/2016-145, s. 4 SOR/2023-152, s. 4
Certification of Origin of Goods Exported to a Free Trade Partner Regulations — 3
3 The certificate referred to in section 97.1 of the Act shall be completed (a) in the case of goods exported or to be exported from Canada to the United States or to an EFTA state, in English or French; (b) in the case of goods exported or to be exported from Canada to Mexico, Chile, Costa Rica, Peru, Colombia, Panama or Honduras in English, French or Spanish; (c) in the case of goods exported or to be exported from Canada to Israel or another CIFTA beneficiary, in English, French, Hebrew or Arabic; and (d) in the case of goods exported or to be exported from Canada to Jordan, in English, French or Arabic. SOR/2004-122, s. 2; SOR/2013-213, ss. 3, 14, 23; SOR/2014-282, s. 5; SOR/2016-145, s. 5 SOR/2023-152, s. 5
Certification of Origin of Goods Exported to a Free Trade Partner Regulations — Certification of Origin of Goods Exported to a Free Trade Partner Regulations
* 5 These Regulations come into force on the day on which section 44 of the Canada-Chile Free Trade Agreement Implementation Act , chapter 14 of the Statutes of Canada, 1997, comes into force. * [Note: Regulations in force July 5, 1997, see SI/97-86.]
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
Whereas the proposed NAFTA and CCFTA Verification of Origin Regulations implement provisions of free trade agreements (NAFTA and CCFTA) and otherwise make no material substantive change in an existing regulation and are therefore, by virtue of paragraphs 164(4)(a.01) a and (d) of the Customs Act b , not required to be published under subsection 164(3) of that Act;
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 42.1 c , subsection 42.4(2) c , paragraph 164(1)(i) d and subsections 164(1.1) e and (1.2) f of the Customs Act b , hereby makes the annexed NAFTA and CCFTA Verification of Origin Regulations .
NAFTA and CCFTA Verification of Origin Regulations — 1
1 The definitions in this section apply in these Regulations. Act means the Customs Act . ( Loi ) customs administration means the competent authority that is responsible under the law of a NAFTA country or of Chile, as the case may be, for the administration of customs laws and regulations. ( administration douanière ) Generally Accepted Accounting Principles has the meaning assigned to that expression by Schedule XII of the NAFTA Rules of Origin Regulations or by Schedule XI of the CCFTA Rules of Origin Regulations , as the case may be. ( principes comptables généralement reconnus ) goods means goods for which preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA is claimed. ( marchandises ) material means a good that is used in the production of another good, and includes a part or ingredient. ( matière ) verification letter means a letter that requests information with respect to the origin of goods that are the subject of a verification of origin. ( lettre de vérification ) verification questionnaire means a questionnaire that requests information with respect to the origin of goods that are the subject of a verification of origin. ( questionnaire de vérification ) verification visit means the entry into a place or premises for the purposes of conducting a verification of origin of goods under paragraph 42.1(1)(a) of the Act. ( visite de vérification )
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
customs administration means the competent authority that is responsible under the law of a NAFTA country or of Chile, as the case may be, for the administration of customs laws and regulations. ( administration douanière )
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
Generally Accepted Accounting Principles has the meaning assigned to that expression by Schedule XII of the NAFTA Rules of Origin Regulations or by Schedule XI of the CCFTA Rules of Origin Regulations , as the case may be. ( principes comptables généralement reconnus )
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
goods means goods for which preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA is claimed. ( marchandises )
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
material means a good that is used in the production of another good, and includes a part or ingredient. ( matière )
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
verification letter means a letter that requests information with respect to the origin of goods that are the subject of a verification of origin. ( lettre de vérification )
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
verification questionnaire means a questionnaire that requests information with respect to the origin of goods that are the subject of a verification of origin. ( questionnaire de vérification )
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
verification visit means the entry into a place or premises for the purposes of conducting a verification of origin of goods under paragraph 42.1(1)(a) of the Act. ( visite de vérification )
NAFTA and CCFTA Verification of Origin Regulations — 2
2 In addition to a verification visit, an officer may conduct a verification of origin of goods in any of the following manners: (a) by reviewing a verification questionnaire completed by (i) the exporter or producer of the goods, or (ii) a producer or supplier of a material that is used in the production of the goods; (b) by reviewing a written response received from a person referred to in paragraph (a) to a verification letter; or (c) by reviewing any other information received from a person referred to in paragraph (a).
NAFTA and CCFTA Verification of Origin Regulations — 3
3 The following premises of persons in a NAFTA country other than Canada or in Chile are prescribed premises for the purposes of a verification visit: (a) the premises of an exporter or a producer of goods; and (b) the premises of a producer or a supplier of a material that is used in the production of goods.
NAFTA and CCFTA Verification of Origin Regulations — 4
4 (1) An officer may conduct a verification visit on the condition that (a) the officer sends a written notice of the intention to conduct the verification visit to (i) the person whose premises are the subject of the verification visit, (ii) the customs administration of Chile or of the NAFTA country in the territory of which the verification visit is to occur, and (iii) if requested by the customs administration of Chile or of the NAFTA country in the territory of which the verification visit is to occur, the embassy in Canada of Chile or of that NAFTA country, as the case may be; and (b) the person whose premises are the subject of the verification visit consents to the verification visit. (2) A notice referred to in paragraph (1)(a) shall specify (a) the identity of the customs administration of the officer sending the notice; (b) the name of the person whose premises are the subject of the verification visit; (c) the date and place of the verification visit; (d) the object and scope of the verification visit, including specific reference to the goods that are the subject of the verification of origin or to the materials that are used in the production of those goods; (e) the name and title of the officer; and (f) the legal authority for the verification visit.
NAFTA and CCFTA Verification of Origin Regulations — 5
5 (1) Any customs administration that receives a notice under subparagraph 4(1)(a)(ii) may postpone the verification visit by sending a written request to the officer who sent the notice, within 15 days after receiving the notice. (2) A postponement of a verification visit under subsection (1) shall be for a period not exceeding 60 days beginning on the date of receipt of the notice, or for a longer period, where the longer period is agreed to by the customs administration of Canada and the customs administration of Chile or the NAFTA country in the territory of which the verification visit is to take place, as the case may be.
NAFTA and CCFTA Verification of Origin Regulations — 6
6 Any person who receives a notice under subparagraph 4(1)(a)(i) may designate two observers to be present during the verification visit.
NAFTA and CCFTA Verification of Origin Regulations — 7
7 An observer designated under section 6 may not participate in the verification visit in a manner other than as an observer.
NAFTA and CCFTA Verification of Origin Regulations — 8
8 A person who designates an observer under section 6 shall identify that observer to the officer conducting the verification visit.
NAFTA and CCFTA Verification of Origin Regulations — 9
9 Where an officer determines, during the course of a verification of origin, that a producer of goods has failed to record costs in accordance with Generally Accepted Accounting Principles applied in the territory of the NAFTA country or Chile in which the goods that are the subject of the verification of origin are produced, the officer shall send a written notice to the producer stating that the producer has not recorded its costs in accordance with Generally Accepted Accounting Principles and that the producer must record those costs in accordance with those principles within 60 days after receiving that written notice.
NAFTA and CCFTA Verification of Origin Regulations — 10
10 A verification letter or verification questionnaire shall specify (a) the identity of the customs administration of the officer sending the verification letter or verification questionnaire; (b) a description of the goods that are the subject of the verification of origin or of the materials that are used in the production of those goods; and (c) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned, which period, except in the case of a verification letter under section 11, shall be not less than 30 days after the date on which the verification letter or the verification questionnaire was sent.
NAFTA and CCFTA Verification of Origin Regulations — 11
11 Where, pursuant to section 11 of the NAFTA Rules of Origin Regulations or pursuant to section 10 of the CCFTA Rules of Origin Regulations , a producer of a motor vehicle elects to average its regional value content calculation over the producer’s fiscal year, an officer may, in a verification letter, request that a cost submission reflecting the actual costs incurred in the production of the category of motor vehicles for which the election was made be submitted to the officer by the producer not later than the later of (a) 180 days after the end of the producer’s fiscal year, and (b) 60 days after the date on which the verification letter was sent.
NAFTA and CCFTA Verification of Origin Regulations — 12
12 Where a verification letter or verification questionnaire has been sent to a person and that person does not respond to the verification letter, or complete and return the verification questionnaire, within the period specified therein, an officer shall send a subsequent verification letter or subsequent verification questionnaire to that person.
NAFTA and CCFTA Verification of Origin Regulations — 13
13 For the purposes of subsection 42.1(2) of the Act, preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA may be denied or withdrawn from the goods that are the subject of a verification of origin where the exporter or producer of the goods (a) does not consent to a verification visit within 30 days after receiving a notice referred to in paragraph 4(1)(a); (b) who is required to maintain records of goods in accordance with the applicable laws of the country in which the verification of origin is conducted (i) fails to maintain those records in accordance with those laws, or (ii) denies the officer conducting the verification of origin access to those records; or (c) to whom a subsequent verification letter or subsequent verification questionnaire is sent under section 12 does not respond to the subsequent verification letter or complete the subsequent verification questionnaire and return it to an officer within 30 days after the date on which the subsequent verification letter or subsequent verification questionnaire is (i) received, where the subsequent verification letter or subsequent verification questionnaire is sent in accordance with paragraph 18(a), or (ii) sent, where the subsequent verification letter or subsequent verification questionnaire is sent in accordance with paragraph 18(b).
NAFTA and CCFTA Verification of Origin Regulations — 14
14 (1) An officer shall send a written notice of the intent to re-determine the origin of goods under subsection 59(1) of the Act with any statement that is provided to an exporter or producer of goods pursuant to subsection 42.2(1) of the Act and that states that the goods that are the subject of a verification of origin are not eligible for preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA, as the case may be. (2) A notice referred to in subsection (1) shall include the date after which preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA, as the case may be, may be denied or withdrawn in respect of the goods that are the subject of the verification of origin and the period during which the exporter or producer of the goods may provide written comments or additional information regarding the origin of those goods. SOR/98-53, s. 12
NAFTA and CCFTA Verification of Origin Regulations — 15
15 A re-determination of the origin of goods shall not be made earlier than 30 days after the date on which the notice referred to in subsection 14(1) is (a) received, where the notice is sent in accordance with paragraph 18(a); or (b) sent, where the notice is sent in accordance with paragraph 18(b).
NAFTA and CCFTA Verification of Origin Regulations — 16
16 A verification letter or verification questionnaire may be sent by any method.
NAFTA and CCFTA Verification of Origin Regulations — 17
17 A notice referred to in subparagraph 4(1)(a)(i) shall be sent by any method that produces a confirmation of receipt.
NAFTA and CCFTA Verification of Origin Regulations — 18
18 A subsequent verification letter, subsequent verification questionnaire or a notice referred to in section 14 shall be sent (a) if requested by the customs administration of Chile or of a NAFTA country from whose territory the goods were exported as the case may be, by any method that produces a confirmation of receipt; or (b) in any other case, by any method.
NAFTA and CCFTA Verification of Origin Regulations — NAFTA and CCFTA Verification of Origin Regulations
* 20 These Regulations come into force on the day on which section 38 of the Canada-Chile Free Trade Agreement Implementation Act , chapter 14 of the Statutes of Canada, 1997, comes into force. * [Note: Regulations in force July 5, 1997, see SI/97-86.]
CCFTA Textile and Apparel Extension of Benefit Order — CCFTA Textile and Apparel Extension of Benefit Order
The Minister of Finance, pursuant to section 25.6 a of the Customs Tariff b , hereby makes the annexed CCFTA Textile and Apparel Extension of Benefit Order .
CCFTA Textile and Apparel Extension of Benefit Order — a
Ottawa, July 4, 1997 PAUL MARTIN Minister of Finance a S.C. 1997, c. 14, s. 51 b R.S., c. 41 (3rd Supp.)