GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Defence Services Pension Continuation Regulations — 22
22 The officer, or a person acting on behalf of the officer, shall, within one year after the day on which an election is made, send to the Minister or to a person designated by the Minister (a) a document that is evidence of the date of birth of the spouse; (b) a document that is evidence of the marriage of the officer and the spouse; and (c) where the name of the spouse as indicated on a document referred to in paragraph (a) is not the same as the name of the spouse as indicated on a document referred to in paragraph (b), any other document that confirms that the evidence of the birth and the marriage relates to the spouse, or a statutory declaration by which the spouse declares that the documents are in respect of the spouse. SOR/94-277, s. 1; SOR/2016-64, s. 77(F)
Defence Services Pension Continuation Regulations — 23
23 (1) For the purposes of section 26.1 of the Act, proof of age of the officer's spouse is established, subject to subsections (2) and (3), by a birth certificate issued by a civil authority. (2) Where a birth certificate referred to in subsection (1) cannot be obtained, proof of age of the spouse is established (a) by a statutory declaration of the spouse in which the spouse attests to the spouse's date of birth and explains the reasons why the birth certificate cannot be obtained; and (b) by a document that was created (i) within five years after the date of birth of the spouse and that indicates the name of the spouse and the date of birth or age of the spouse, or (ii) at least 20 years before the day on which the election is made and that indicates the date of birth of the spouse, which document is accompanied by a statutory declaration by which a person, other than the officer or the spouse, attests that the date stated in the document is the correct date of birth of the spouse. (3) Where a document or statutory declaration referred to in paragraph (2)(b) is to be submitted but cannot be obtained, the statutory declaration referred to in paragraph (2)(a) shall set out the reasons why the document or statutory declaration cannot be obtained. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 24
24 (1) Subject to subsection (2), proof of the marriage between the officer and the spouse is established by a marriage certificate issued by a civil authority. (2) Where a marriage certificate referred to in subsection (1) cannot be obtained, proof of the marriage between the officer and the spouse is established by (a) a statutory declaration by which the officer or the spouse attests to the date of the marriage and explains the reasons why the marriage certificate cannot be obtained; and (b) a document that is similar to a marriage certificate and is issued in relation to the marriage ceremony, or a statutory declaration by a person who attended the marriage ceremony, other than the officer or the spouse, attesting to the person's knowledge of the marriage. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 25
25 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 22 to 24 is not submitted within one year after the day on which the election is made. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 26
26 The amount of the reduction of the monthly instalment of the pension of an officer who makes an election is equal to the amount determined as follows: (a) calculate the actuarial present value of the pension to which the officer is entitled under Parts I to III of the Act immediately before the election, and the supplementary benefits payable in respect thereof under the Supplementary Retirement Benefits Act ; (b) convert the amount determined in accordance with paragraph (a) into a joint and survivor pension benefit that consists of (i) a pension that is payable, during the life of the officer, by monthly instalments beginning on the first day of the month after the month in which the election is made, and that is determined taking into account the supplementary benefits payable under the Supplementary Retirement Benefits Act , as if the pension were a pension payable under Parts I to III of the Defence Services Pension Continuation Act , and (ii) a pension that is payable during the life of the surviving spouse, by monthly instalments beginning on the first day of the month after the month in which the officer died and that is equal to 30, 40 or 50 per cent, in accordance with the election made by the officer, of the pension determined in accordance with subparagraph (i), and that is determined taking into account the supplementary benefits payable under the Supplementary Retirement Benefits Act , as if the pension were a pension payable under Parts I to III of the Defence Services Pension Continuation Act ; and (c) subtract the first monthly instalment of the pension referred to in subparagraph (b)(i) from the first monthly instalment of the pension referred to in paragraph (a), and adjust the amount obtained to take into account (i) that the reduction is effective during the lesser of (A) the period of the life of the officer, (B) the period of the life of the spouse, and (C) the duration of the marriage, (ii) that the reduction becomes effective in the month referred to in section 31, and (iii) that the increase in the reduction under section 27 will apply to the reduction in each year referred to in that section. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 27
27 The amount of the reduction determined in accordance with section 26 is increased on January 1 of each year after the year in which the reduction is first in effect, by the amount that would be payable as a supplementary benefit under the Supplementary Retirement Benefits Act if the amount of the reduction determined under section 26 were a pension that became payable under Parts I to III of the Defence Services Pension Continuation Act on January 1 of the year in which the election was made. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 28
28 For the purposes of sections 26 and 27, the only demographic assumptions on which the actuarial values are to be based are those prescribed in the Canadian Forces Superannuation Regulations for the purposes of an election under 25.1 of the Canadian Forces Superannuation Act . SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 29
29 For the purposes of the determinations referred to in sections 26 and 27, the rates of interest set out in the Recommendations for the Computation of Transfer Values from Registered Pension Plans , published by the Canadian Institute of Actuaries, effective September 1, 1993, shall be the rates in respect of fully indexed pensions. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 30
30 An election ceases to have effect on the earliest of (a) the day on which the spouse dies, (b) the day on which the annulment of the marriage of the officer and the spouse takes effect, and (c) the day on which the divorce between the officer and the spouse takes effect. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 31
31 The amount of the reduction of an officer's pension, calculated in accordance with section 26, shall be subtracted from the monthly instalment of the pension payable to the officer, effective on the first day of the second month after the month in which the election is made. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 32
32 For the purposes of subsection 26.1(5) of the Act, an election made by an officer is deemed to be revoked on the day on which the officer is required to contribute to the Superannuation Account pursuant to subsection 5(1) of the Canadian Forces Superannuation Act . SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 33
33 Where an election ceases to have effect pursuant to section 30, or is deemed to be revoked pursuant to section 32, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect. SOR/94-277, s. 1
Defence Services Pension Continuation Regulations — 34
34 The pension to which a spouse is entitled on the death of the officer who had made an election is equal to an amount determined in accordance with subparagraph 26(b)(i), if paragraph 26(b) were read without reference to supplementary benefits payable under the Supplementary Retirement Benefits Act . SOR/94-277, s. 1
Brewery Regulations — 1
1 These Regulations may be cited as the Brewery Regulations .
Brewery Regulations — 2
2 In these Regulations, accredited representative means, in respect of representing in Canada countries the governments of which extend similar privileges to Canadian officials holding corresponding posts in those countries, (a) the head of a diplomatic mission accredited in Canada, (b) a high commissioner representing in Canada a government of Her Majesty, (c) ministers, counsellors, secretaries and attachés of embassies and high commissions in Canada, and (d) consuls general, consuls and vice-consuls of foreign countries who are natives or citizens of the country they represent and who are not engaged in any other business or profession; ( représentant accrédité ) Act means the Excise Act ; ( Loi ) business day [Repealed, SOR/2006-51, s. 1] package means any container in which beer is placed for shipment, sale or consumption; ( paquet ) period [Repealed, SOR/93-170, s. 1] production day means, in respect of a brewery, a period not exceeding 24 consecutive hours during which beer is produced. ( journée de production ) production period [Repealed, SOR/91-128, s. 1] SOR/86-45, s. 1; SOR/90-471, s. 1; SOR/91-128, s. 1; SOR/93-170, s. 1; SOR/2006-51, s. 1
Brewery Regulations — (a)
accredited representative means, in respect of representing in Canada countries the governments of which extend similar privileges to Canadian officials holding corresponding posts in those countries, (a) the head of a diplomatic mission accredited in Canada, (b) a high commissioner representing in Canada a government of Her Majesty, (c) ministers, counsellors, secretaries and attachés of embassies and high commissions in Canada, and (d) consuls general, consuls and vice-consuls of foreign countries who are natives or citizens of the country they represent and who are not engaged in any other business or profession; ( représentant accrédité )
Brewery Regulations — Brewery Regulations
business day [Repealed, SOR/2006-51, s. 1]
Brewery Regulations — Brewery Regulations
package means any container in which beer is placed for shipment, sale or consumption; ( paquet )
Brewery Regulations — Brewery Regulations
production day means, in respect of a brewery, a period not exceeding 24 consecutive hours during which beer is produced. ( journée de production )
Brewery Regulations — Brewery Regulations
production period [Repealed, SOR/91-128, s. 1]
Brewery Regulations — 3
3 (1) A brewer shall establish a production day in respect of the brewer's brewery and shall, in writing, notify the appropriate superior officer of the time of commencement and the duration of the production day. (2) A brewer may change the time of commencement and the duration of the production day by notifying the appropriate superior officer of the change, in writing, before the change is made. SOR/86-45, s. 2; SOR/91-128, s. 2; SOR/96-132, s. 1
Brewery Regulations — 4
4 (1) A refund of excise duty paid on beer that has been destroyed shall be made to the brewer, if (a) in advance of the destruction of the beer the brewer informs the Minister in writing of (i) the proposed site and method of destruction, and (ii) the method to be used for determining the quantity of the beer destroyed; (b) following the destruction of the beer the brewer determines the quantity of the beer destroyed in accordance with the brewer's written information to the Minister referred to in subparagraph (a)(ii); and (c) the brewer makes an application for a refund to the Minister setting out the quantity of the beer destroyed accompanied by such other evidence as is necessary to demonstrate to the Minister that the brewer is entitled to the refund. (2) The brewer shall keep records documenting evidence of the destruction of the beer for which a refund of excise duty is claimed. (3) An excise officer may be present to supervise the destruction of the beer on which excise duty has been paid. SOR/89-259, s. 1
Brewery Regulations — 5
5 (1) Subject to subsection (2), the duty imposed under the Act in respect of beer produced during a particular month shall be paid not later than the last day of the month following the particular month. (2) If a licensed brewer is authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, the duty imposed under the Act in respect of beer produced during a six-month period shall be paid not later than the last day of the month following the period. SOR/86-45, s. 3; SOR/91-128, s. 3; SOR/93-170, s. 2; SOR/94-370, s. 2; SOR/96-132, s. 2; SOR/2006-51, s. 2; 2010, c. 25, s. 142
Brewery Regulations — 6
6 The amount of allowance that shall be made to a brewer pursuant to subsection 170(2) of the Act in respect of beer produced by that brewer shall be an amount equal to the amount by which (a) the duty that would have been payable under the Act if the duty had been assessed on the quantity of beer transferred to a tank before being packaged, exceeds (b) the duty paid under the Act by the brewer in respect of beer produced by that brewer. SOR/96-132, s. 3
Brewery Regulations — 7
7 (1) Every bottle, can, keg, sphere or barrel shall show the name and address of (a) the brewer who packaged the beer; or (b) the person for whom the beer is packaged. (2) Where a name and address is shown pursuant to paragraph (1)(b), the brewer who packaged the beer shall provide a method of identifying the beer as his product. SOR/86-45, s. 4
Brewery Regulations — 8
8 Beer shall be deemed to be an export where it is delivered by a brewer (a) for use as ships stores under the conditions described in the Ships Stores Regulations ; (b) to a base leased to the United States where a receipt for the beer is given by the commanding officer of the base or a person acting on the commanding officer's behalf; (c) to a duty free shop licensed as such under the Customs Act , where the beer is for sale to persons who are about to leave Canada; or (d) to an accredited representative for the accredited representative's use, where the beer is not sold or otherwise disposed of by the accredited representative. SOR/90-471, s. 2
Brewery Departmental Regulations — 1
1 These Regulations may be cited as the Brewery Departmental Regulations .
Brewery Departmental Regulations — 2
2 In these Regulations, Act means the Excise Act ; ( Loi ) light or near beer [Repealed, SOR/80-285, s. 1] package means any container in which beer is placed for shipment, sale or consumption; ( paquet ) process stock means beer in any process of manufacture prior to duty assessment; ( stock en voie de fabrication ) production day means, in respect of a brewery, a period not exceeding 24 consecutive hours during which beer is produced. ( journée de production ) production period [Repealed, SOR/91-129, s. 1] SOR/79-949, s. 1; SOR/80-8, s. 1; SOR/80-285, s. 1; SOR/85-1161, s. 1; SOR/91-129, s. 1
Brewery Departmental Regulations — Brewery Departmental Regulations
light or near beer [Repealed, SOR/80-285, s. 1]
Brewery Departmental Regulations — Brewery Departmental Regulations
package means any container in which beer is placed for shipment, sale or consumption; ( paquet )
Brewery Departmental Regulations — Brewery Departmental Regulations
process stock means beer in any process of manufacture prior to duty assessment; ( stock en voie de fabrication )
Brewery Departmental Regulations — Brewery Departmental Regulations
production day means, in respect of a brewery, a period not exceeding 24 consecutive hours during which beer is produced. ( journée de production )
Brewery Departmental Regulations — Brewery Departmental Regulations
production period [Repealed, SOR/91-129, s. 1]
Brewery Departmental Regulations — 3
3 (1) Subject to subsection (2), an excise officer shall be present in every brewery to supervise the following operations: (a) gauging and recording the capacities of vessels and packages; (b) determining the quantities of beer for duty assessment; (c) determining the quantities of duty paid beer returned to process stock for repackaging; and (d) destroying quantities of process stock. (2) An excise officer is not required to be present in a brewery to supervise the operations in subsection (1) where the operations are carried out in a manner approved by the Department and are subject to controls and accounting procedures acceptable to the Department.
Brewery Departmental Regulations — 4
4 For the purposes of section 31 of the Act, the particulars required to be recorded in every brewery are as follows: (a) the quantities of raw materials and packaging materials used, brought into or removed from the brewery; (b) the quantity of each type of beer fermented, transferred to storage or otherwise disposed of; (c) the quantity of any material added to beer after fermentation; (d) the quantity of each type of beer transferred to a tank from which it is to be packaged; (e) the quantity of each type of beer packaged; (f) the details of disposition of the packaged beer; (g) where beer has been exported from Canada, documentary evidence of the export; and (h) in respect of the beer, any allowance made under subsection 170(2) of the Act, any drawback of excise duty granted and any excise duty credited to the brewer. SOR/95-572, s. 1
Brewery Departmental Regulations — 5
5 The excise duty on beer shall be charged and computed on the quantities of beer produced during each production day and may be reduced by an amount equal to the amount of duty imposed on (a) beer for which the brewer is entitled to a drawback pursuant to section 173 of the Act or a refund pursuant to subsection 174(2) of the Act; or (b) beer returned to process stock. SOR/79-949, s. 2; SOR/80-8, s. 2; SOR/80-285, s. 2; SOR/85-1161, s. 2; SOR/91-129, s. 2
Brewery Departmental Regulations — 6
6 A brewer shall be allowed a drawback of the excise duty paid on beer that has been shipped for export if he has made a declaration pursuant to subsection 173(2) of the Act setting out (a) the quantity of beer exported; (b) the consignee; and (c) the details of the documentary evidence of the export. SOR/94-380, s. 2
Brewery Departmental Regulations — 7
7 (1) The return required by section 175 of the Act shall be made (a) in the case of a licensed brewer authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, for each six-month period; or (b) in any other case, for each month. (2) The return shall set out the following particulars: (a) the quantity of beer produced; (b) the quantity of beer exported; (c) the quantity of beer on which excise duty was paid that has been destroyed or returned to process stock; and (d) the amount of excise duty paid on beer. SOR/94-380, s. 2; 2010, c. 25, s. 141
Excise Act Licence Fees Regulations — 1
1 These Regulations may be cited as the Excise Act Licence Fees Regulations .
Excise Act Licence Fees Regulations — 2
2 Every person to whom a licence is granted under the Excise Act for a purpose set out in Column I of an item of the schedule shall pay the annual fee set out in Column II of that item.
Energy Conservation Equipment Exemption Regulations — 1
1 These Regulations may be cited as the Energy Conservation Equipment Exemption Regulations .
Energy Conservation Equipment Exemption Regulations — 2
2 The following equipment, articles and materials are hereby prescribed, for the purposes of section 9 of Part XVIII of Schedule III to the Excise Tax Act , to be energy conservation equipment: (a) thermal insulation designed for pipes, ducts, boilers, tanks and wrapping materials designed exclusively for use with such insulation; (b) wood-burning stoves, wood-burning stove kits, wood-burning furnaces and wood-burning space heaters other than (i) fireplaces, or (ii) stoves, furnaces or space heaters that burn any oil or gas; (c) [Revoked, SOR/79-716, s. 1] (d) wind deflectors designed to reduce fuel consumption and for installation on motor vehicles and trailers; (e) waterwheels for converting water power to mechanical or electrical energy and pumps and generators specifically designed for use with such waterwheels; (f) loading dock door seals and shelters designed to conserve heated or refrigerated air during loading and unloading; and (g) power factor correction capacitors. SOR/79-21, s. 1; SOR/79-716, s. 1
Formula Refunds Regulations — 1
1 These Regulations may be cited as the Formula Refunds Regulations .
Formula Refunds Regulations — 2
2 In these Regulations, Act means the Excise Tax Act ; ( Loi ) Minister means the Minister of National Revenue. ( ministre )
Formula Refunds Regulations — Formula Refunds Regulations
Minister means the Minister of National Revenue. ( ministre )
Formula Refunds Regulations — 3
3 (1) Where by the Act a person is entitled (a) to make a deduction from tax payable by him, (b) to a refund of tax paid, or (c) to receive a payment from the Minister in an amount equal to tax paid, and circumstances exist that render it difficult to determine the exact amount of such deduction, refund or payment by the Minister, the amount of the deduction, refund or payment by the Minister shall, where the person consents, be determined in the manner set out in subsection (2). (2) The exact amount of deduction, refund or payment by the Minister, determined for the purpose of subsection (1), shall be equal to the tax that would have been paid at the time of imposition of the tax on the goods on a price or value determined by reducing (a) the sale price of the goods in the transactions in respect of which the deduction, refund or payment by the Minister is applied for, or (b) the contract price where the goods were used in carrying out a contract and no sale price of the goods in the transactions in respect of which the deduction, refund or payment by the Minister is applied for can be established, by a percentage thereof determined by the Minister after taking into account the class of the goods and the nature of and parties to the transaction that resulted in the application for a deduction, refund or payment by the Minister.
General Excise and Sales Tax Regulations — 1
1 These Regulations may be cited as the General Excise and Sales Tax Regulations .
General Excise and Sales Tax Regulations — 2
2 In these Regulations, Act means the Excise Tax Act ; ( Loi ) Department means the Department of National Revenue; ( ministère ) licensee means any person licensed under the Excise Tax Act ; ( détenteur de licence ) manufacturer includes a producer; ( fabricant ) manufacture includes produce; ( fabriquer ) Minister means the Minister of National Revenue. ( ministre )
General Excise and Sales Tax Regulations — General Excise and Sales Tax Regulations
Department means the Department of National Revenue; ( ministère )
General Excise and Sales Tax Regulations — General Excise and Sales Tax Regulations
licensee means any person licensed under the Excise Tax Act ; ( détenteur de licence )
General Excise and Sales Tax Regulations — General Excise and Sales Tax Regulations
manufacturer includes a producer; ( fabricant )
General Excise and Sales Tax Regulations — General Excise and Sales Tax Regulations
manufacture includes produce; ( fabriquer )
General Excise and Sales Tax Regulations — General Excise and Sales Tax Regulations
Minister means the Minister of National Revenue. ( ministre )