GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Seized Property Management Act — S-8.3 7
Management order 7 (1) Where an application for a management order is made, the judge or justice hearing the application shall make an order allowing the Minister to take possession and control of, and to manage or otherwise deal with, the seized property referred to in the order if the judge or justice is of the opinion that the seized property may be required for the purposes of any provision respecting forfeiture in any Act of Parliament. Power to manage (2) The power of the Minister in respect of any seized property that is the subject of a management order includes (a) the power to make an interlocutory sale of perishable or rapidly depreciating property; (b) the power to destroy, in accordance with subsections (2.1) to (2.4), property that has little or no value; and (c) the power to have property, other than real property or a conveyance, forfeited to Her Majesty in accordance with subsection (2.5). Application for destruction order (2.1) Before the Minister destroys property that has little or no value, he or she shall apply to a court for a destruction order. Notice (2.2) Before making a destruction order, a court shall require notice in accordance with subsection (2.3) to be given to and may hear any person who, in the court’s opinion, appears to have a valid interest in the property. Manner of giving notice (2.3) A notice shall (a) be given in the manner that the court directs or that may be specified in the rules of the court; and (b) specify the effective period of the notice that the court considers reasonable or that may be set out in the rules of the court. Destruction order (2.4) A court shall order that the property be destroyed if it is satisfied that the property has little or no financial or other value. Forfeiture order (2.5) On application by the Minister, a court shall order that the property, other than real property or a conveyance, be forfeited to Her Majesty and disposed of or otherwise dealt with in accordance with the law if (a) a notice is given or published in the manner that the court directs or that may be specified in the rules of the court; (b) the notice specifies a period of 60 days during which a person may make an application to the court asserting their interest in the property; and (c) during that period, no one makes such an application. When management order ceases to have effect (3) A management order ceases to have effect when the property that is the subject of the management order is returned in accordance with the law, destroyed or forfeited to Her Majesty. For greater certainty (4) For greater certainty, if property that is the subject of a management order is sold, the management order applies to the net proceeds of the sale. 1993, c. 37, s. 7; 2001, c. 32, s. 77; 2017, c. 7, s. 72
Seized Property Management Act — S-8.3 8
Conditions 8 (1) A management order may be subject to such conditions as the judge or justice making the order thinks fit. Application to vary conditions (2) The Minister may at any time apply to a judge or justice to cancel or vary any condition to which a management order is subject.
Seized Property Management Act — S-8.3 10
Sharing within Canada 10 (1) Where a law enforcement agency in Canada has participated in the investigation of an offence that leads to (a) the forfeiture to Her Majesty of property under section 83.14, subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490.1(1) or 490.2(2) of the Criminal Code , subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or subsection 94(1) or 95(2) of the Cannabis Act , (b) the forfeiture to Her Majesty pursuant to subsection 490(9) of the Criminal Code of any property that is or was the subject of a management order, or (c) the imposition of a fine pursuant to subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada, the Minister shall, in accordance with the regulations, share the proceeds of disposition of that forfeited property, or any amount paid or recovered on account of the fine, as the case may be. Proceeds of Crime (Money Laundering) and Terrorist Financing Act (2) If the participation of a law enforcement agency in Canada has led to the forfeiture to Her Majesty of property under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or the payment of a penalty under subsection 18(2) of that Act, the Minister shall, in accordance with the regulations, share the proceeds of disposition of that forfeited property or the penalty, as the case may be. 1993, c. 37, s. 10; 1996, c. 19, s. 90; 1997, c. 23, s. 23; 2000, c. 17, s. 95;  2001, c. 41, ss. 86, 110; 2005, c. 44, s. 14; 2018, c. 16, s. 179 2019, c. 29, s. 120(F)
Seized Property Management Act — S-8.3 11
Sharing outside Canada 11 The Attorney General may, with the approval of the Governor in Council and in accordance with the regulations, enter into an agreement with the government of any foreign state respecting the reciprocal sharing of (a) the proceeds of disposition of (i) property forfeited to Her Majesty under section 83.14, subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490.1(1) or 490.2(2) of the Criminal Code , subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or subsection 94(1) or 95(2) of the Cannabis Act , or (ii) property that is or was the subject of a management order and that was forfeited under subsection 490(9) of the Criminal Code and the proceeds arising from the disposition of property by that foreign state, and (b) amounts paid or recovered on account of fines imposed under subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada, penalties paid under subsection 18(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and amounts paid or recovered on account of fines imposed in lieu of forfeiture under the laws of that foreign state, if law enforcement agencies of that foreign state, or of Canada, as the case may be, have participated in the investigation of the offence or offences that led to the forfeiture of the property or the imposition of the fine or if the law enforcement agencies' participation led to the forfeiture of the property or the payment of the penalty under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act . 1993, c. 37, s. 11; 1996, c. 19, s. 91; 1997, c. 23, s. 24; 2000, c. 17, s. 96; 2001, c. 32, s. 79, c. 41, ss. 111, 120, 137; 2005, c. 44, s. 15; 2018, c. 16, s. 180 2019, c. 29, s. 117(F)
Seized Property Management Act — S-8.3 12
Seized Property Working Capital Account established 12 (1) There is hereby established in the accounts of Canada an account to be known as the Seized Property Working Capital Account. Charges to Working Capital Account (2) There may be paid out of the Consolidated Revenue Fund and charged to the Working Capital Account (a) expenses incurred by the Minister in respect of any property referred to in any of subsections 4(1) to (3) that is in the possession or under the control of the Minister; and (b) advances made by the Minister pursuant to paragraph 9(b). Credits to Working Capital Account (3) There shall be paid into the Consolidated Revenue Fund and credited to the Working Capital Account (a) amounts recovered by the Minister as a result of expenses referred to in subsection (2); and (b) amounts repaid or recovered as a result of advances made by the Minister pursuant to paragraph 9(b). Appropriation (4) There is hereby appropriated for the purposes of subsection (1) the amount of fifty million dollars. Amount may be changed (5) The amount referred to in subsection (4) may be amended by an appropriation Act.
Seized Property Management Act — S-8.3 13
Seized Property Proceeds Account established 13 (1) There is hereby established in the accounts of Canada an account to be known as the Seized Property Proceeds Account. Credits to Proceeds Account (2) There shall be paid into the Consolidated Revenue Fund and credited to the Proceeds Account (a) the net proceeds, calculated in the prescribed manner, received from the disposition of any property referred to in any of subsections 4(1) to (3) that is forfeited to Her Majesty and disposed of by the Minister; (b) amounts paid or recovered as a fine imposed pursuant to subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada; and (c) subject to the regulations, amounts received from the governments of foreign states pursuant to agreements entered into pursuant to section 11. Charges to Proceeds Account (3) There shall be charged to the Proceeds Account (a) such amounts as are approved by the Treasury Board and as are recovered by the Minister in respect of operating expenses incurred by the Minister in carrying out the purposes of this Act, other than expenses charged to the Working Capital Account pursuant to paragraph 12(2)(a); (b) [Repealed, 2024, c. 15, s. 314] (c) amounts paid pursuant to sections 10 and 11; (d) amounts paid under section 5.6 of the Special Economic Measures Act ; and (e) amounts paid under section 4.4 of the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) . 1993, c. 37, s. 13 2019, c. 29, s. 118(F) 2019, c. 29, s. 120(F) 2022, c. 10, s. 451 2023, c. 26, s. 226 2024, c. 15, s. 314
Seized Property Management Act — S-8.3 14
If costs are greater than proceeds 14 If the proceeds of disposition available to Her Majesty from the forfeiture of any property under subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490(9) of the Criminal Code , subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or subsection 94(1) or 95(2) of the Cannabis Act are insufficient to cover the outstanding amounts charged to the Working Capital Account under subsection 12(2), and any interest on it, in respect of the property, there is to be charged to the Proceeds Account and credited to the Working Capital Account, or to interest revenue, as the case may be, an amount equal to the amount of the shortfall. 1993, c. 37, s. 14; 1996, c. 19, s. 92; 1997, c. 23, s. 25; 2005, c. 44, s. 16; 2018, c. 16, s. 181 2019, c. 29, s. 120(F)
Seized Property Management Act — S-8.3 15
Advances to Proceeds Account 15 (1) Where the amount standing to the credit of the Proceeds Account is not sufficient for the payment of any amount required to be charged to the Proceeds Account pursuant to section 13, the Minister of Finance may, on a request therefor by the Minister, authorize the making of an advance to the Proceeds Account in an amount sufficient to meet the payment. Repayment of advance (2) An advance made pursuant to subsection (1) shall be credited to the Proceeds Account and repaid in such manner and on such terms and conditions, including the payment of interest, as the Minister of Finance may fix. Idem (3) The repayment of an amount advanced pursuant to subsection (1) shall be charged to the Proceeds Account.
Seized Property Management Act — S-8.3 16
Credit of excess to account 16 At the prescribed times, all amounts credited to the Proceeds Account that are not shared under sections 10 and 11, less the amounts that are reserved for future losses and for ongoing expenses, shall be credited to the prescribed account in the accounts of Canada. 1993, c. 37, s. 16 2023, c. 26, s. 227 2024, c. 15, s. 315
Seized Property Management Act — S-8.3 17
Advances are debts owing 17 Advances made pursuant to paragraph 9(b) and any interest thereon are debts owing to Her Majesty and may be recovered as such in any court of competent jurisdiction or in any manner provided for by law.
Seized Property Management Act — S-8.3 18
Indemnity 18 Subject to the regulations, the Minister may indemnify any person referred to in paragraph 9(g) against any claim made against the person in respect of anything done, or omitted to be done, in good faith by the person in relation to any property referred to in any of subsections 4(1) to (3) that is in the possession or under the control of the Minister. 1993, c. 37, s. 18; 1997, c. 18, s. 136(F)
Seized Property Management Act — S-8.3 19
Regulations 19 The Governor in Council may make regulations (a) respecting the disposal by the Minister of any property referred to in any of subsections 4(1) to (3) on its forfeiture to Her Majesty; (b) respecting, for the purposes of sections 10 and 11, the sharing of (i) the proceeds of disposition of any property referred to in any of subsections 4(1) to (3) that is forfeited to Her Majesty, and (ii) amounts paid or recovered on account of fines imposed under subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada, including, without restricting the generality of the foregoing, regulations respecting the amounts to be shared, or the manner of determining those amounts, and the times at which and the manner in which those amounts shall be shared; (c) determining, for the purposes of paragraph 13(2)(a), the amounts that may be deducted from the proceeds of disposition of property for the purpose of calculating the net proceeds thereof, and the manner of determining those amounts; (d) respecting the indemnity that may be granted pursuant to section 18 and the terms and conditions under which that indemnity may be granted; (e) prescribing anything that by this Act is to be prescribed; and (f) generally, for carrying out the purposes of this Act. 1993, c. 37, s. 19; 1997, c. 18, s. 137(F) 2019, c. 29, s. 119 2019, c. 29, s. 120(F)
Seized Property Management Act — S-8.3 20
Review after three years 20 (1) On the expiration of three years after the coming into force of this Act, the provisions contained herein shall be referred to such committee of the House of Commons, of the Senate, or of both Houses of Parliament as may be designated or established by Parliament for that purpose. Report to Parliament (2) The committee designated or established by Parliament for the purpose of subsection (1) shall, as soon as practicable, undertake a comprehensive review of the provisions and operation of this Act and shall, within one year after the review is undertaken or within such further time as the House of Commons may authorize, submit a report to Parliament thereon including such recommendations pertaining to the continuation of those sections and changes required therein as the committee may wish to make.
Seized Property Management Act — S-8.3 Coming into force
Coming into force * 33 This Act shall come into force on a day to be fixed by order of the Governor in Council. * [Note: Act in force September 1, 1993, see SI/93-176.]
Select Luxury Items Tax Act — S-8.35 1
Short title 1 This Act may be cited as the Select Luxury Items Tax Act .
Select Luxury Items Tax Act — S-8.35 1.1
Tax not payable – aircraft and vessels 1.1 Despite anything in this Act, tax under Division 2 of Part 1 in respect of a subject aircraft or subject vessel is not payable if, in the absence of this section, the tax would become payable under that Division after November 4, 2025. 2026, c. 3, s. 171
Select Luxury Items Tax Act — S-8.35
assessment means an assessment under this Act and includes a reassessment. ( cotisation )
Select Luxury Items Tax Act — S-8.35
bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank , as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. ( banque )
Select Luxury Items Tax Act — S-8.35
calendar quarter means a period of three months beginning on the first day of January, April, July or October. ( trimestre civil )
Select Luxury Items Tax Act — S-8.35
Commissioner means, except in sections 80 and 81 and subsections 153 (1) to (8) and (19), the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire )
Select Luxury Items Tax Act — S-8.35
common-law partner of an individual at a particular time means a person who is the common-law partner of the individual at the particular time for the purposes of the Income Tax Act . ( conjoint de fait )
Select Luxury Items Tax Act — S-8.35
confirmed delivery service means certified or registered mail or any other service that provides a record that a notice or document has been sent or delivered. ( service de messagerie )
Select Luxury Items Tax Act — S-8.35
consideration includes any amount that is payable by operation of law. ( contrepartie )
Select Luxury Items Tax Act — S-8.35
credit union has the same meaning as in subsection 137(6) of the Income Tax Act . ( caisse de crédit )
Select Luxury Items Tax Act — S-8.35
export means export from Canada. ( exportation )
Select Luxury Items Tax Act — S-8.35 (a)
government entity means (a) a department or agency of the government of Canada or of a province; (b) a municipality; (c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada or a province, (ii) a municipality, or (iii) a corporation described in this paragraph; or (e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. ( entité gouvernementale )
Select Luxury Items Tax Act — S-8.35 (a)
guest of a particular person on a subject item means an individual that uses or enjoys the subject item and that (a) does not deal at arm’s length with the particular person; (b) is an employee of the particular person or of a person that does not deal at arm’s length with the particular person; or (c) uses or enjoys the subject item, at the invitation of the particular person or a person referred to in paragraph (a) or (b), for no consideration or for nominal consideration. ( invité )
Select Luxury Items Tax Act — S-8.35
identification number of a subject item means an identification number that is satisfactory to the Minister and is unique to the subject item. ( numéro d’identification )
Select Luxury Items Tax Act — S-8.35
import means import into Canada. ( importation )
Select Luxury Items Tax Act — S-8.35
Indigenous governing body has the same meaning as in section 2 of the Department of Indigenous Services Act . ( corps dirigeant autochtone )
Select Luxury Items Tax Act — S-8.35
judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge )
Select Luxury Items Tax Act — S-8.35
military authority means the Canadian Forces, within the meaning of section 14 of the National Defence Act , the Department of National Defence or a visiting force , as defined in section 2 of the Visiting Forces Act . ( autorité militaire )
Select Luxury Items Tax Act — S-8.35
Minister means the Minister of National Revenue. ( ministre )
Select Luxury Items Tax Act — S-8.35 (a)
municipality means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated; or (b) any other local authority that the Minister may determine to be a municipality for the purposes of this Act. ( municipalité )
Select Luxury Items Tax Act — S-8.35 (a)
officer means, except in sections 75 , 127 and 149 , (a) a person who is appointed or employed in the administration or enforcement of this Act; and (b) with respect to imported goods that have not been released under the Customs Act , an officer as defined in subsection 2(1) of that Act. ( préposé )
Select Luxury Items Tax Act — S-8.35
passenger seat means a seat on an aircraft other than a pilot seat. ( siège passager )
Select Luxury Items Tax Act — S-8.35
person means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. ( personne )
Select Luxury Items Tax Act — S-8.35
personal representative , of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession. ( représentant personnel )
Select Luxury Items Tax Act — S-8.35
pilot seat includes a flight engineer seat or a flight deck observer seat. ( siège destiné au pilote )
Select Luxury Items Tax Act — S-8.35 (a)
police authority means (a) the Royal Canadian Mounted Police, the Ontario Provincial Police, the Sûreté du Québec, the Canadian Coast Guard or a municipal or regional police force established in accordance with provincial legislation; (b) a government entity that is responsible for the preservation and maintenance of the public peace; or (c) a prescribed person. ( corps policier )
Select Luxury Items Tax Act — S-8.35 (a)
prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; and (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement )
Select Luxury Items Tax Act — S-8.35 (a)
qualifying aircraft user means a person (other than a prescribed person) that is (a) Her Majesty in right of Canada or a province; (b) a person that is an agent of Her Majesty in right of Canada or a province; (c) a municipality; (d) an Indigenous governing body; (e) a police authority; (f) a government entity that has as its primary responsibility the conduct of emergency medical response activities or emergency fire response activities; (g) a government entity that has as its primary responsibility the operation, management and maintenance of a hospital; (h) a person that has as its primary responsibility the operation, management and maintenance of a listed airport , as defined in section 2 of the Air Travellers Security Charge Act ; (i) NAV CANADA, a corporation incorporated on May 26, 1995 under Part II of the Canada Corporations Act ; or (j) a prescribed person. ( utilisateur admissible d’aéronef )
Select Luxury Items Tax Act — S-8.35
record means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person, a computer system or other device. ( registre )
Select Luxury Items Tax Act — S-8.35
registered vendor , in respect of a type of subject item, means a person that is registered under Division 5 as a vendor in respect of that type of subject item. ( vendeur inscrit )
Select Luxury Items Tax Act — S-8.35 (a)
select subject vessel means (a) a subject vessel (other than a prescribed subject vessel) that is equipped with a bed, bunk, berth or similar sleeping amenity; or (b) a prescribed subject vessel. ( navire assujetti désigné )