GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 308
Transitional treatment of excise taxes on wine 308 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date : (a) as of that day, the tax is relieved; (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine; (c) in the case of imported wine that has not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day; (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or (ii) in any other case, by the person having possession of it immediately before that day; and (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations , it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
Excise Tax Act — E-15 309
Transitional treatment of packaged wine in inventory of small manufacturers 309 (1) If tax under Part IV of the Excise Tax Act is not payable in respect of packaged wine because it was produced by a person who is exempt from payment of excise tax under the Small Manufacturers or Producers Exemption Regulations , subsection 135(1) does not apply to the wine if it was packaged before the implementation date. Determination of sales for transitional purposes (2) For the period beginning on the implementation date and ending on the day that is one year after that day, the words “products subject to duty under subsection (1), or would have been so subject to duty in the absence of this subsection,” in paragraph 135(2)(b) shall be read as “goods referred to in paragraph 2(1)(a) of the Small Manufacturers or Producers Exemption Regulations ”.
Excise Tax Act — E-15 310
Application of Act to tax-paid packaged wine 310 (1) If packaged wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the excise warehouse of an excise warehouse licensee on or before the end of six months after that day, this Act applies in respect of the wine as though it were produced and packaged in Canada by the licensee and the licensee were permitted under this Act to produce and package it on the day it is entered into the warehouse. Refund of excise tax paid on packaged wine (2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the warehouse has been paid, the licensee may apply to the Minister for a refund of the tax. Limitation (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Excise Tax Act — E-15 311
Application of Act to tax-paid bulk wine 311 (1) If bulk wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the specified premises of a licensed user on that day, this Act applies in respect of the wine as though it were produced in Canada on that day by the user and the user were permitted to produce the wine. Refund of excise tax paid on bulk wine (2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the specified premises of a licensed user has been paid, the user may apply to the Minister for a refund of the tax. Limitation (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Excise Tax Act — E-15 314
Application of Act to alcohol in bottle-your-own premises 314 The following rules apply to alcohol contained in a special container located on a person’s bottle-your-own premises on the implementation date : (a) the person shall, despite subsections 78(1) and 83(1), mark the container on that day; (b) in the case of spirits, this Act applies in respect of them as though the duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , that had become payable before that day in respect of them were imposed and, if the duty is paid, paid under this Act; and (c) in the case of wine, (i) for the purposes of subsection 135(1), section 82 does not apply to the marking of the container under paragraph (a), and (ii) this Act applies in respect of the wine as though the tax under section 27 of the Excise Tax Act that had become payable before that day in respect of it were a duty that was imposed and, if the tax is paid, paid under this Act.
Excise Tax Act — E-15 316
Transitional treatment of Canadian manufactured tobacco products 316 (1) The following rules apply to a tobacco product manufactured in Canada before the implementation date : (a) if tax on the product imposed under section 23 of the Excise Tax Act had not become payable before that day, (i) the tax is relieved, (ii) if duty on the product imposed under the Excise Act had not become payable before that day, the duty is relieved, and (iii) this Act applies in respect of the product as though it were manufactured in Canada on that day by the manufacturer to the same extent that the product was manufactured immediately before that day; (b) if the product was stamped or marked under the Excise Act , the product is deemed to be stamped or marked, as the case may be, under this Act; and (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product. Refund of duty paid (2) If duty imposed under the Excise Act on a tobacco product manufactured in Canada before the implementation date had become payable before that day but tax under section 23 of the Excise Tax Act had not become payable before that day, the manufacturer of the product may apply to the Minister for a refund of the duty. Limitation (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Excise Tax Act — E-15 317
Transitional treatment of imported tobacco products 317 The following rules apply to an imported tobacco product : (a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date, (i) the duty and tax are relieved, and (ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer; (b) if the product was stamped or marked under the Excise Act , the product is deemed to be stamped or marked, as the case may be, under this Act; and (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.
Excise Tax Act — E-15 59
59 For the purposes of applying the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on June 18, 2002.
Excise Tax Act — E-15 96
96 The Input Tax Credit Allocation Methods (GST/HST) Regulations are deemed (a) to have been made under section 277 of the Excise Tax Act ; (b) for the purposes of subsection 5(1) of the Statutory Instruments Act , to have been transmitted to the Clerk of the Privy Council for registration; and (c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act .
Excise Tax Act — E-15 94
Paragraph 150(2)(b) — election in effect on March 22, 2016 94 If a supply is made between a person and a corporation that have jointly made an election under subsection 150(1) of the Excise Tax Act , if the election is in effect on March 22, 2016 and on the day on which the agreement for the supply is entered into and if the agreement is entered into after March 22, 2016 but before March 22, 2017, then paragraph 150(2)(b) of that Act is to be read as follows in respect of the supply: (b) an imported taxable supply , as defined in section 217; (b.1) a supply made between a person and a corporation if (i) the supply is (A) a supply of a service and it is not the case that all or substantially all of the service will be performed before March 22, 2017, or (B) a supply of property by way of lease, licence or similar arrangement and it is not the case that all or substantially all of the property will be delivered or made available to the recipient of the supply before March 22, 2017, and (ii) the person and the corporation (A) are not members of the same closely related group at any time after the day on which the agreement for the supply is entered into but before March 22, 2017, or (B) are not members of the same closely related group on March 22, 2017; or
Excise Tax Act — E-15
(6) Despite section 298 of the Act, the Minister of National Revenue may assess, reassess or make an additional assessment of any amount in respect of paragraph (r.6) of the definition financial service in subsection 123(1) of the Act, as amended by subsection (1), at any time on or before the later of the day that is one year after the day on which the legislation enacting subsection (1) receives royal assent and the last day of the period otherwise allowed under that section for making the assessment, reassessment or additional assessment.
Excise Tax Act — E-15
(7) If a person is, or would be in the absence of paragraph 256.2(7)(a) of the Act (as amended by subsection (5)), entitled to a rebate under subsection 256.2(3) of the Act (as amended by subsection (2)) in respect of the construction or substantial renovation of a residential complex or an addition to a multiple unit residential complex, if the construction or renovation is substantially completed before the day on which this Act receives royal assent and if the amount of the rebate is determined under subsection 256.2(3.4) of the Act (as enacted by subsection (4)), the rebate may, despite paragraph 256.2(7)(a) of the Act (as amended by subsection (5)), be paid to the person if the person files an application for the rebate before the second anniversary of the day on which this Act receives royal assent.
Excise Tax Act — E-15
(8) If a person is, or would be in the absence of paragraph 256.2(7)(a) of the Act (as amended by subsection (5)), entitled to a rebate under subsection 256.2(3) of the Act (as amended by subsection (2)) in respect of the construction or substantial renovation of a residential complex or an addition to a multiple unit residential complex, if the construction or renovation is substantially completed before the day on which this Act receives royal assent, if the amount of the rebate is determined under subsection 256.2(3.2) of the Act (as amended by subsection (3)) and if the rebate is in respect of a taxable supply described in subsection 256.2(2.1) of the Act, the rebate may, despite paragraph 256.2(7)(a) of the Act (as amended by subsection (5)), be paid to the person if the person files an application for the rebate before the second anniversary of the day on which this Act receives royal assent.
Experimental Farm Stations Act — E-16 1
Short title 1 This Act may be cited as the Experimental Farm Stations Act . R.S., c. E-14, s. 1
Experimental Farm Stations Act — E-16 2
Definitions 2 In this Act, farm station means an experimental farm station established under this Act; ( station ) Minister means the Minister of Agriculture and Agri-Food. ( ministre ) R.S., 1985, c. E-16, s. 2; 1994, c. 38, s. 25
Experimental Farm Stations Act — E-16
farm station means an experimental farm station established under this Act; ( station )
Experimental Farm Stations Act — E-16
Minister means the Minister of Agriculture and Agri-Food. ( ministre )
Experimental Farm Stations Act — E-16 3
Principal and regional farm stations 3 (1) The Governor in Council may establish a farm station for (a) the Provinces of Ontario and Quebec jointly, which shall be the principal or central farm station; (b) the Provinces of Nova Scotia, New Brunswick and Prince Edward Island jointly; (c) the Province of British Columbia; (d) the Province of Manitoba; (e) the Provinces of Saskatchewan and Alberta and the Northwest Territories and Nunavut jointly; and (f) the Province of Newfoundland and Labrador. Control of farm stations (2) Farm stations shall be under the direction and control of the Minister, subject to such regulations as are made by the Governor in Council. R.S., 1985, c. E-16, s. 3; 1993, c. 28, s. 78; 2015, c. 3, s. 172
Experimental Farm Stations Act — E-16 4
Land for farm stations 4 The Governor in Council may, for the purpose of establishing farm stations, (a) acquire an extent of land in the vicinity of the seat of Government, for the central farm station, and an extent of land in any one of the Provinces of Nova Scotia, New Brunswick or Prince Edward Island, and an extent of land in the Province of British Columbia, for the farm stations mentioned in paragraphs 3(1)(b) and (c); (b) set apart in the Province of Manitoba, and in any one of the Provinces of Saskatchewan and Alberta and the Northwest Territories and Nunavut, such tracts of unoccupied available public lands, being the property of Canada, as are necessary for the farm stations mentioned in paragraphs 3(1)(d) and (e); and (c) acquire such other areas of land as may be necessary for the establishment of such other farm stations, or for additions to existing farm stations, as may be considered advisable and in the public interest. R.S., 1985, c. E-16, s. 4; 1993, c. 28, s. 78
Experimental Farm Stations Act — E-16 5
Land for tree planting and timber 5 The Governor in Council may set apart, for the purpose of tree planting and timber growing, tracts of land in each of (a) that portion of the Province of British Columbia known as the Railway Belt, (b) the Province of Manitoba, (c) the Province of Saskatchewan, (d) the Province of Alberta, (e) the Northwest Territories, and (f) Nunavut, not exceeding ten sections in any of the areas listed in paragraphs (a) to (e). R.S., 1985, c. E-16, s. 5; 1993, c. 28, s. 78
Experimental Farm Stations Act — E-16 6
Expropriation Act to apply 6 For the purpose of the acquiring of lands for the purposes of this Act, all the powers respecting the acquiring and taking possession of land conferred by the Expropriation Act are hereby conferred on the Minister, and all the provisions of that Act respecting the compensation to be awarded for lands acquired thereunder apply to lands acquired under this Act. R.S., c. E-14, s. 6; R.S., c. 16 (1st supp.), s. 43
Experimental Farm Stations Act — E-16 7
Director and employees 7 (1) A director and such other officers, clerks and employees as are necessary for each farm station may be appointed in the manner authorized by law to hold office during pleasure. Salaries (2) The salaries of the director and other officers, clerks and employees of each farm station shall be fixed according to the scale therefor provided by law. R.S., c. E-14, s. 7
Experimental Farm Stations Act — E-16 8
Duties of officers 8 Such officers of each farm station as are charged with the duty by the Minister shall (a) conduct research and verify experiments designed to test the relative value, for all purposes, of different breeds of stock and their adaptability to the varying climatic or other conditions that prevail in the various provinces and in the Northwest Territories and Nunavut; (b) study the economic questions involved in the production of butter and cheese; (c) test the merits, hardiness and adaptability of new or untried varieties of wheat or other cereals, and of field crops, grasses and forage-plants, fruits, vegetables, plants and trees, and distribute among persons engaged in farming, gardening or fruit growing, on such conditions as are prescribed by the Minister, samples of the surplus of such products as are considered to be specially worthy of introduction; (d) analyse fertilizers, whether natural or artificial, and conduct experiments with those fertilizers, in order to test their comparative value as applied to crops of different kinds; (e) study the composition and digestibility of foods for domestic animals; (f) conduct experiments in the planting of trees for timber and for shelter; (g) study the diseases to which cultivated plants and trees are subject and the ravages of destructive insects, and ascertain and test the most useful preventives and remedies to be used in each case; (h) study the diseases to which domestic animals are subject; (i) ascertain the vitality and purity of agricultural seeds; and (j) conduct any other experiments and research bearing on the agricultural industry of Canada that are approved by the Minister. R.S., 1985, c. E-16, s. 8; 1993, c. 28, s. 78
Experimental Farm Stations Act — E-16 9
Quarterly reports 9 The officer in charge of each farm station, or such other officer at each farm station as the Minister designates, shall, for the purpose of making the results of the work done thereat immediately useful, prepare and transmit through the director of that farm station to the Minister, for publication, at least once in every three months, a bulletin or progress report. R.S., c. E-14, s. 10
Experimental Farm Stations Act — E-16 10
Annual report 10 The officer in charge of each farm station shall prepare and transmit through the director of that farm station to the Minister, on or before December 31 in each year, a full and detailed report of the work accomplished and of the revenue and expenditure at that farm station, which report shall be laid before both Houses of Parliament within the first twenty-one days of the next session. R.S., c. E-14, s. 12
Explosives Act — E-17 1
Short title 1 This Act may be cited as the Explosives Act . R.S., c. E-15, s. 1
Explosives Act — E-17 2
 malleable or flexible at normal room temperature; ( explosif plastique ) restricted component means any prescribed component of an explosive the acquisition, possession or sale of which is restricted by a regulation made under paragraph 5(a.31); ( composant d’explosif limité ) transit means the portion of international transboundary transportation through the territory of a country that is neither the country of origin nor the country of destination; ( transit ) unmarked plastic explosive means a plastic explosive that (a) does not contain a detection agent, or (b) at the time of manufacture, does not contain the required minimum concentration level of a detection agent as set out in the Table to Part 2 of the Technical Annex to the Convention; ( explosif plastique non marqué ) vehicle means any truck, automobile or other conveyance for use on land but does not include any vehicle running only on rails to which Part III of the Canada Transportation Act applies. ( véhicules ) R.S., 1985, c. E-17, s. 2; 1993, c. 32, s. 2; 1994, c. 41, ss. 37, 38; 1995, c. 35, s. 1; 1996, c. 10, s. 227; 2004, c. 15, s. 36
Explosives Act — E-17
authorized explosive means any explosive that is declared to be an authorized explosive in accordance with the regulations; ( explosif autorisé )
Explosives Act — E-17
Convention means the Convention on the Marking of Plastic Explosives for the Purpose of Detection, concluded in Montreal on March 1, 1991, as amended from time to time; ( Convention )
Explosives Act — E-17
Department means the Department of Natural Resources; ( ministère )
Explosives Act — E-17
detection agent means any of the substances set out in the Table to Part 2 of the Technical Annex to the Convention; ( agent de détection )
Explosives Act — E-17
explosive means any thing that is made, manufactured or used to produce an explosion or a detonation or pyrotechnic effect, and includes any thing prescribed to be an explosive by the regulations, but does not include gases, organic peroxides or any thing prescribed not to be an explosive by the regulations; ( explosif )
Explosives Act — E-17
factory means any building, structure, premises or land in or on which the manufacture or any part of the process of manufacture of an explosive is carried on, the site on which the building, structure or premises are situated, and all other buildings, structures or premises within such a site; ( fabrique )
Explosives Act — E-17
illicit manufacture means any activity that is prohibited under paragraph 6(1)(a) or (e); ( fabrication illicite )
Explosives Act — E-17 (a)
illicit trafficking means any importation into Canada, exportation from Canada or transportation in transit through Canada of an explosive if (a) the importation or exportation is not authorized by the country of origin or the country of destination, or (b) the transportation in transit of the explosive through any country is not authorized by that country; ( trafic illicite )
Explosives Act — E-17
inspector means the Chief Inspector of Explosives, an inspector of explosives and a deputy inspector of explosives appointed under section 13, and any other person who is directed by the Minister to inspect an explosive, a restricted component, a vehicle, a licensed factory or a magazine, or to hold an inquiry in connection with any accident caused by an explosive; ( inspecteur )
Explosives Act — E-17
licensed factory means a factory in respect of which a licence issued under section 7 is in force; ( fabrique agréée )
Explosives Act — E-17
licensed magazine means a magazine in respect of which a licence issued under section 7 is in force; ( poudrière agréée )
Explosives Act — E-17 (a)
magazine means any building, storehouse, structure or place in which any explosive is kept or stored, but does not include (a) a place where an explosive is kept or stored exclusively for use at or in a mine or quarry in a province in which provision is made by the law of that province for efficient inspection and control of explosives stored and used at or in mines and quarries, (b) a vehicle in which an authorized explosive is being conveyed in accordance with this Act, (c) the structure or place in which is kept for private use, and not for sale, an authorized explosive to an amount not exceeding that authorized by regulation, (d) any store or warehouse in which are stored for sale authorized explosives to an amount not exceeding that authorized by regulation, or (e) any place at which the blending or assembling of the inexplosive component parts of an authorized explosive is allowed under section 8; ( poudrière )
Explosives Act — E-17
military device has the meaning assigned to that expression by the regulations; ( engin militaire )
Explosives Act — E-17
Minister means the Minister of Natural Resources or such other Minister as the Governor in Council may designate; ( ministre )
Explosives Act — E-17
operator includes the owner, manager or person in charge; ( exploitants )
Explosives Act — E-17 (a)
plastic explosive means an explosive that (a) is formulated with one or more high explosives that in their pure form have a vapour pressure less than 10 -4 Pa at a temperature of 25 o C, (b) is formulated with a binder material, and (c) is, when mixed, malleable or flexible at normal room temperature; ( explosif plastique )
Explosives Act — E-17
restricted component means any prescribed component of an explosive the acquisition, possession or sale of which is restricted by a regulation made under paragraph 5(a.31); ( composant d’explosif limité )