GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Mail and Courier Imports (GST/HST) Regulations — 3
3 For the purposes of section 7 of Schedule VII to the Act, the following imported goods are prescribed goods: (a) excisable goods and wine; (b) goods that are prescribed property for the purposes of section 143.1 of the Act, if the supplier of the goods is required to register under Subdivision d of Division V of Part IX of the Act and is not so registered; (c) goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff ; (d) goods that are purchased from a retailer in Canada and mailed or transported from outside Canada directly to the purchaser; and (e) goods that are purchased or ordered through or from a person in Canada acting for or on behalf of a person outside Canada who is selling the goods. SOR/2001-63, s. 2
Mail and Courier Imports (GST/HST) Regulations — 3.
3. (2) Subsection 2(1) applies to goods imported after November 26, 1997.
Amalgamations and Windings-Up Continuation (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing purposes for which new successor corporations shall be deemed to be the same corporations as and continuations of predecessor amalgamated or wound-up corporations . * S.C. 1990, c. 45, s. 12
Amalgamations and Windings-Up Continuation (GST/HST) Regulations — 1
1 These Regulations may be cited as the Amalgamations and Windings-Up Continuation (GST/HST) Regulations . SOR/99-173, s. 1
Amalgamations and Windings-Up Continuation (GST/HST) Regulations — 2
2 For the purposes of sections 271 and 272 of the Excise Tax Act , “prescribed purpose” means for the purpose of applying any provision of that Act set out in the schedule.
Taxes, Duties and Fees (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing certain taxes, duties and fees . * S.C. 1990, c. 45, s. 12
Taxes, Duties and Fees (GST/HST) Regulations — 2
2 (1) In these Regulations, general sales tax rate of a province means (a) for a participating province, the tax rate for the participating province, (b) for Quebec, the rate of tax set out in the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, (c) for Manitoba, the rate of tax set out in subsection 2(1) of The Retail Sales Tax Act , C.C.S.M., c. R130, (c.1) for British Columbia, the rate of tax set out in subsection 34(1) of the Provincial Sales Tax Act , S.B.C. 2012, c. 35, (d) [Repealed, SOR/2013-44, s. 2] (e) for Saskatchewan, the rate of tax set out in subsection 5(1) of The Provincial Sales Tax Act , R.S.S. 1978, c. P-34.1; ( taux général de la taxe de vente ) specified tax rate of a province means the rate that is the greater of (a) 12%, and (b) the general sales tax rate of the province plus 4%. ( taux de taxe déterminé ) (2) In these Regulations, a reference to an Act of the legislature of a province is deemed to be a reference to that Act as amended. SOR/2002-273, s. 2; SOR/2006-280, s. 3; SOR/2010-152, s. 1; SOR/2012-191, s. 6; SOR/2013-44, s. 2
Taxes, Duties and Fees (GST/HST) Regulations — (a)
general sales tax rate of a province means (a) for a participating province, the tax rate for the participating province, (b) for Quebec, the rate of tax set out in the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, (c) for Manitoba, the rate of tax set out in subsection 2(1) of The Retail Sales Tax Act , C.C.S.M., c. R130, (c.1) for British Columbia, the rate of tax set out in subsection 34(1) of the Provincial Sales Tax Act , S.B.C. 2012, c. 35, (d) [Repealed, SOR/2013-44, s. 2] (e) for Saskatchewan, the rate of tax set out in subsection 5(1) of The Provincial Sales Tax Act , R.S.S. 1978, c. P-34.1; ( taux général de la taxe de vente )
Taxes, Duties and Fees (GST/HST) Regulations — (a)
specified tax rate of a province means the rate that is the greater of (a) 12%, and (b) the general sales tax rate of the province plus 4%. ( taux de taxe déterminé )
Taxes, Duties and Fees (GST/HST) Regulations — 4
4 (1) Section 1 and subsections 2(5) and (8) and 3(13) and (15) are deemed to have come into force on April 1, 1997. (2) Subsections 2(1), (3) and (9) and 3(12) and (23) are deemed to have come into force on July 1, 1992. (3) Subsection 2(4) is deemed to have come into force on April 1, 1996. (4) Subsection 2(6), to the extent that it replaces subparagraph 2(1)(f) of the Regulations, is deemed to have come into force on April 21, 1997. (5) Subsection 2(7) is deemed to have come into force on June 27, 2000. (6) Subsection 3(1) is deemed to have come into force on November 26, 1997. (7) Subsection 3(2) applies in respect of real property transferred after October 8, 1993. (8) Subsection 3(3) is deemed to have come into force on June 20, 1991. (9) Subsection 3(4), to the extent that it repeals subparagraph 3(a)(iv) of the Regulations, is deemed to have come into force on August 1, 1995. (10) Subsection 3(4), to the extent that it repeals subparagraphs 3(a)(v) to (viii) of the Regulations, and subsection 3(6) are deemed to have come into force on August 12, 1992 except that, before April 1996, subparagraph 3(a)(ix.1) of the Regulations, as enacted by subsection 3(6), shall be read as follows: (ix.1) Part IX of the Halifax County Charter Halifax County Charter, S.N.S. 1992, c. 63, (11) Subsections 3(5) and (7) are deemed to have come into force on December 3, 1998. (12) Subparagraph 3(a)(xii) of the Regulations, as enacted by subsection 3(8), is deemed to have come into force on August 1, 1992. (13) Subsections 3(10), 3(14), to the extent that it repeals subparagraph 3(c)(iii) of the Regulations, and 3(20) are deemed to have come into force on December 31, 1990. (14) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(i) of the Regulations, applies in respect of any admission to a place of amusement the consideration for which is paid after June 30, 1992. (15) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(ii) of the Regulations, applies in respect of any advertisement broadcast after June 30, 1992. (16) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(iv) of the Regulations, applies in respect of any telecommunication sent or received after June 30, 1992 and in respect of rents attributable to a period after that day. (17) Subsection 3(16) applies in respect of personal property purchased after March 1999. (18) Subparagraph 3(c)(ix.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on December 10, 1997. (19) Subparagraph 3(c)(x.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on April 1, 1991.]
Joint Venture (GST/HST) Regulations — *
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing joint venture activities . * S.C. 1990, c. 45, s. 12
Joint Venture (GST/HST) Regulations — 2
2 In these Regulations, Act means the Excise Tax Act . ( Loi )
Pari-Mutuel Betting Supervision Regulations — *
The Minister of Agriculture, pursuant to section 204 * of the Criminal Code , hereby revokes the Race Track Supervision Regulations , C.R.C., c. 441, and makes the annexed Regulations respecting the supervision and operation of pari-mutuel betting at race-courses and the prohibition, restriction and regulation of the possession of drugs and equipment used in the administering of drugs at race-courses , in substitution therefor. * S.C. 1989, c. 2, s. 1
Pari-Mutuel Betting Supervision Regulations — 2
ted and distributed; ( pari séparé ) show means a type of bet on a race to select a horse to finish first, second or third in the official result; ( pari « classé » ) special sample [Repealed, SOR/2000-163, s. 1] steward has the same meaning as judge ; ( version anglaise seulement ) tag [Repealed, SOR/2000-163, s. 1] telephone means any telecommunication device that can be used to record and verify a bet made by an account holder; ( téléphone ) telephone account betting means pari-mutuel betting conducted by an account holder by means of a telephone; ( pari par téléphone ) telephone account betting system means the recording devices and related equipment that are used to record and conduct telephone account betting; ( système de pari par téléphone ) teller means a person who issues and cashes tickets for an association; ( caissier ) test [Repealed, SOR/2000-163, s. 1] test inspector means a person who is designated as a test inspector by the Executive Director for the purpose of collecting or supervising the collection of official samples; ( inspecteur des prélèvements ) theatre betting means pari-mutuel betting that is conducted in a betting theatre in accordance with these Regulations; ( pari en salle ) theatre licence means a licence that is issued under subsection 85(3) by the Executive Director to an association to authorize it to conduct theatre betting; ( permis de pari en salle ) ticket means a receipt that is issued by an association for one or more bets on a race; ( billet ) triactor means a type of bet on a race to select, in the correct order, the first three horses in the official result; ( triplé ) win means a type of bet on a race to select a horse to finish first in the official result; ( pari « gagnant » ) winning ticket includes a ticket that is eligible for refund; ( billet gagnant ) year means a calendar year. ( année ) SOR/91-518, s. 1; SOR/93-255, ss. 1, 3; SOR/95-262, s. 1; SOR/96-431, s. 1; SOR/99-55, s. 1; SOR/2000-163, s. 1; SOR/2002-247, s. 1(F); SOR/2003-218, s. 1; SOR/2006-273, s. 1; SOR/2011-169, s. 1; SOR/2017-8, s. 1
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
account means an account under a telephone account betting system or under an on-track account betting system, as the case may be; ( compte )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
approved means approved in writing by the Executive Director; ( approuvé )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
approximate odds means the odds that are calculated by an association before the close of betting on a race; ( cotes approximatives )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
Area Manager [Repealed, SOR/2003-218, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
Area Supervisor [Revoked, SOR/93-255, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
association’s percentage means the percentage referred to in subsection 102(2) that an association deducts and retains from each pool; ( retenue de l’association )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
betting theatre [Repealed, SOR/2017-8, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
calculating pool means the portion of the net pool that remains after deduction of the total value or the net value as determined pursuant to paragraph 119(4)(a), as the case may be, of all bets on the winning horses in that pool; ( poule de calcul )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
charter means the person designated by an association to record and report the information referred to in subparagraphs 27(a)(ix), (xi), (xii), (xiv) and (xx); ( statisticien )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
Commission , in respect of a province, means the organization that supervises and regulates races in the province and that is incorporated under the laws of that province or another province; ( commission )
Pari-Mutuel Betting Supervision Regulations — (a)
consolation double means the pay-out price of a daily double ticket that combines a horse, entry or mutuel field that is declared the winner in the official result of the first race of the daily double with a horse, entry or mutuel field in the second race of the daily double where, after the first race is closed to betting, (a) the second race of the daily double is cancelled, or (b) the horse, entry or mutuel field in the second race of the daily double is scratched from that race; ( prix de consolation du pari double )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
daily double means a type of bet on two races to select the winning horse in the official result in each race; ( pari double )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
day means a period of 24 hours from midnight to midnight; ( jour ou journée )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
dead heat means the official result of a race in which more than one horse finishes in the same position; ( égalité )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
Department means the Department of Agriculture and Agri-Food; ( ministère )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
drug means any substance included in the schedule; ( drogue )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
drug control service [Repealed, SOR/2000-163, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
drug control surveillance program [Repealed, SOR/2011-169, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
EIPH list means a list, established and maintained by the Commission under subsection 170.1(1), of horses that display symptoms of exercise-induced pulmonary hemorrhage; ( liste IHPE )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
enactment means an Act or any rule, regulations, order or other instrument made under the authority of an Act; ( texte législatif )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
entry means two or more horses in a race that, for the purpose of making a bet, are treated as one horse; ( écurie couplée )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
equine drug control program means all of the activities relating to equine drug control undertaken by the test inspectors, official chemists and veterinarians designated by the appropriate Commissions at official laboratories and other facilities dedicated to that control; ( programme de contrôle des drogues équines )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
exactor means a type of bet on a race to select, in the correct order, the first two horses in the official result; ( couplé gagnant )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
exchange system [Repealed, SOR/2011-169, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
Executive Director means the officer who is the Executive Director of the Canadian Pari-Mutuel Agency; ( directeur exécutif )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
feature pool [Repealed, SOR/2011-169, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
final odds means the odds that are calculated by an association after the close of betting on a race; ( cotes définitives )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
foreign race inter-track betting means pari-mutuel betting at one or more satellite tracks on a foreign race, where the money bet on each pool at each satellite track is combined with the money bet on the corresponding pool that is operated by a foreign pool host to form one pool from which the pay-out price is calculated and distributed; ( pari inter-hippodromes sur course à l’étranger )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
foreign race separate pool betting means separate pool betting in Canada on a foreign race; ( pari séparé sur course à l’étranger )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
home market area [Repealed, SOR/2011-169, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
horseperson means any person, group or organization that has an interest in the sharing of purses drawn from an association’s percentage and in the scheduling of races by the association, but does not include an officer or employee of an association; ( professionnel du cheval )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
host track means a race-course at which a race is held, with any inter-track or separate pool betting on that race being conducted at a satellite track; ( hippodrome hôte )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
infield board [Repealed, SOR/2011-169, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
inter-track betting means pari-mutuel betting at one or more satellite tracks or in one or more places in one or more foreign countries, with the money bet on each pool at each satellite track or place being combined with the money bet on the corresponding pool that is operated by the pool host to form one pool from which the pay-out price is calculated and distributed; ( pari inter-hippodromes )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
judge means a person who is licensed by a Commission to administer and enforce the applicable rules of racing at a race-course; ( juge )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
late scratch means a horse that is withdrawn from a race after betting on that race has begun; ( retrait de dernière heure )
Pari-Mutuel Betting Supervision Regulations — (a)
legal percentages , in respect of a pool, means (a) the association’s percentage, (b) the deduction from each dollar bet authorized under a provincial enactment, and (c) the payment to the Receiver General, determined in accordance with subsection 204(4) of the Act; ( prélèvements prescrits )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
Minister means the Minister of Agriculture and Agri-Food; ( ministre )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
mutuel field means two or more horses in a race that, for the purpose of making a bet, are treated as one horse because the number of horses in the race exceeds the number that can be dealt with individually by the pari-mutuel system; ( champ mutuel )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
net factor means the difference between one and the sum of the legal percentages that an association deducts from the value of each bet made on a pool, expressed as a fraction; ( facteur net )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
net pool means the portion of a pool that remains after deduction of the legal percentages; ( poule nette )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
odds means the probable pay-out price in the win pool or the ratio that represents that pay-out price; ( cotes )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
officer means a person who is appointed by the Minister to supervise the operation of a pari-mutuel system and to administer and ensure compliance with these Regulations; ( fonctionnaire désigné )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
official chemist means a chemist who is designated by the Executive Director; ( chimiste officiel )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
official laboratory means a laboratory that is designated by the Executive Director; ( laboratoire officiel )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
official result means the order of finish of the horses in a race as declared by the stewards or judges, as the case may be; ( résultat officiel )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
official sample means a sample of blood, urine or other bodily substance that is, by means of approved paraphernalia, collected from a horse and packaged and sealed by or under the supervision of a test inspector; ( échantillon officiel )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
official veterinarian [Repealed, SOR/2011-169, s. 1]
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
on-track account betting means pari-mutuel betting conducted at a race-course or in a betting theatre of an association otherwise than by buying a ticket; ( pari sur hippodrome )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
on-track account betting system means the services, facilities and equipment used for conducting on-track account betting; ( système de pari sur hippodrome )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
outstanding ticket means a winning ticket that has not been cashed before the end of the racing day for which it was issued; ( billet impayé )
Pari-Mutuel Betting Supervision Regulations — (a)
pari-mutuel department means (a) the facilities of an association in which the pari-mutuel system is situated, and (b) the operations of an association related to the pari-mutuel system; ( service de pari mutuel )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
pari-mutuel system means the equipment and all software, including the totalizator, the telephone account betting system, the on-track account betting system and the inter-track betting equipment, that are used to record bets and to transmit betting data; ( système de pari mutuel )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
pay-out price , in respect of a pool, means the amount of money that is payable to the holder of a winning ticket or to an account holder who has made a winning bet, for each dollar bet by the holder or account holder, as the case may be, calculated in accordance with Part IV; ( rapport )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
permit means a permit issued under section 6; ( permis )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
place means a type of bet on a race to select a horse to finish first or second in the official result; ( pari « placé » )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
pool , in respect of each type of bet that may be made on a race, means the total amount of money bet on the race; ( poule )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
pool host means the organization that is responsible for combining the money for each type of bet from any location to form one pool from which the pay-out prices are calculated and distributed; ( hôte de la poule )
Pari-Mutuel Betting Supervision Regulations — Pari-Mutuel Betting Supervision Regulations
post time means the time that is set for the start of a race; ( heure de départ )