GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Petroleum and Gas Revenue Tax Regulations — (a)
specified royalty provision means (a) the Experimental Project Petroleum Royalty Regulations of Alberta (Alta. Reg. 36/79), (b) the Experimental Oil Sands Royalty Regulations of Alberta (Alta. Reg. 287/77), (c) section 4.2 of the Petroleum Royalty Regulations of Alberta (Alta. Reg. 93/74), (d) section 58A of the Petroleum and Natural Gas Regulations, 1969 of Saskatchewan (Sask. Reg. 8/69), (e) section 204 of the Freehold Oil And Gas Production Tax Regulations, 1983 of Saskatchewan (Sask. Reg. 11/83), (f) item 9 of section 2 of the Petroleum and Natural Gas Royalty Regulations of British Columbia (B.C. Reg. 549/78), (g) the Freehold Mineral Taxation Act of Alberta, (h) the Freehold Mineral Rights Tax Act of Alberta, (i) Order in Council 427/84 of the Lieutenant Governor in Council of Alberta, pursuant to clause 9(a) of the Mines and Minerals Act of Alberta, (j) Order in Council 870/84 of the Lieutenant Governor in Council of Alberta, pursuant to section 9 of the Mines and Minerals Act of Alberta, or (k) Order in Council 966/84 of the Lieutenant Governor in Council of Alberta, pursuant to section 9 of the Mines and Minerals Act of Alberta. ( régime désigné de redevances )
Petroleum and Gas Revenue Tax Regulations — 3
3 (1) For the purposes of paragraph 5(1)(e) of the Act, a prescribed amount in respect of a taxpayer is the amount of his Canadian exploration and development overhead expense (as defined in Part XII of the Income Tax Regulations ) for a taxation year, other than an amount included therein (a) that is an amount described in paragraph 5(1)(f) of the Act; (b) that is in respect of financing; (c) in respect of which a person has received, is entitled to receive or, at any time, becomes entitled to receive (i) an incentive under the Petroleum Incentives Program Act , or (ii) a payment from the Alberta Petroleum Incentives Program Fund under the Petroleum Incentives Program Act of the Province of Alberta; or (d) that is in respect of an expense incurred after September 30, 1986. (2) For the purposes of subsection (1), where an expense incurred after 1980 that was a Canadian exploration expense (other than an amount included therein that is in respect of financing) or a Canadian development expense (other than an amount included therein that is in respect of financing or an amount referred to in subparagraph 66.2(5)(a)(iii) of the Income Tax Act ) has been renounced by a joint exploration corporation in favour of a taxpayer and was deemed under subsection 66(10.1) or (10.2) of the Income Tax Act to be an expense of the taxpayer, the expense shall be deemed to have been such an expense incurred by the taxpayer at the time it was deemed to have been incurred by the taxpayer for the purposes of subsection 66(10.1) or (10.2) of the Income Tax Act . (3) An expense that is a Canadian exploration and development overhead expense of a joint exploration corporation referred to in subsection (2), or that would be such an expense if the references to “connected with the taxpayer” in paragraph (d) of the definition Canadian exploration and development overhead expense in subsection 1206(1) of the Income Tax Regulations were read as “connected with the shareholder corporation in favour of which the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act”, that may reasonably be considered to be included in a Canadian exploration expense or Canadian development expense that is deemed under subsection (2) to be a Canadian exploration expense or Canadian development expense of the shareholder corporation shall be deemed (a) to be a Canadian exploration and development overhead expense of the shareholder corporation incurred by the shareholder corporation at the time the expense was deemed by subsection (2) to have been incurred by the shareholder corporation; and (b) at and after that time not to be a Canadian exploration and development overhead expense of the joint exploration corporation. SOR/84-826, s. 2; SOR/87-665, s. 2; SOR/89-553, ss. 1, 11
Petroleum and Gas Revenue Tax Regulations — 3.1
3.1 For the purposes of paragraph (a) of the definition Crown royalty in subsection 2(1) of the Act, the amount of each royalty, tax, lease rental and bonus that (a) is described in paragraph 7(1)(e) of the Act, or that would be so described if subparagraph (iii) thereof were read without reference to the words “other than a prescribed person”, and (b) was paid to, became payable to, or became receivable by (i) Her Majesty in right of Canada for the use and benefit of a band or bands as defined in the Indian Act , or (ii) Petro-Canada Limited is hereby prescribed to be an amount paid, payable or receivable, as the case may be. SOR/84-826, s. 2; SOR/89-553, s. 11; 1991, c. 10, s. 19
Petroleum and Gas Revenue Tax Regulations — 4
4 For the purposes of paragraph 82(1)(i) of the Act, as that paragraph read before December 12, 1988, an amount paid or payable to Her Majesty in right of Canada for the use and benefit of a band or bands, as defined in subsection 2(1) of the Indian Act , is a prescribed amount to the extent that it relates to the production of petroleum or gas before October 1, 1986. SOR/89-553, s. 2
Petroleum and Gas Revenue Tax Regulations — 5
5 For the purposes of paragraph 5(2)(b) of the Act, the following purposes are hereby prescribed: (a) the earning of income by a taxpayer from a source described in paragraph 5(1)(a) or (b) of the Act; and (b) the use or consumption by a taxpayer, for any purpose other than a purpose described in paragraph (a), of gas produced in a taxation year by him from wells that are not part of a business of producing, distributing or processing gas carried on by him if the total production from those wells does not exceed 1,000 gigajoules in the year. SOR/89-553, s. 11
Petroleum and Gas Revenue Tax Regulations — 5.1
5.1 For the purposes of paragraph 5(2)(e) of the Act, there may be deducted in computing the income of a taxpayer for a taxation year (a) 25 per cent of the amount of his production revenue for the year that may reasonably be attributed to a period in the year that is after December 31, 1981, (b) 20.45 per cent of the amount of his production revenue for the year that may reasonably be attributed to a period in the year that is after December 31, 1982 and before June 1, 1983 and that is derived from the production of petroleum by the taxpayer from a mine in a bituminous sands deposit, and (c) 25 per cent of the amount of the taxpayer’s production revenue for the year that may reasonably be attributed to a period in the year that is after May 31, 1983, and that is derived from the production of petroleum by the taxpayer from a mine in a bituminous sands deposit, which production revenue is computed in accordance with the Act on the assumption that, for the year, (d) the taxpayer was not allowed any deduction under paragraph 82(2)(e) or subsection 82(3.2) of the Act, as those provisions read before December 12, 1988; (e) the taxpayer has not deducted any amount with respect to the payment of a resource royalty; (f) the taxpayer has not included any amount in the taxpayer’s production revenue by virtue of subsection 82(5) of the Act, as that subsection read before December 12, 1988; and (g) paragraph 82(1)(b.1) of the Act, as that paragraph read before December 12, 1988, is read without reference to “or resource royalty”. SOR/84-826, s. 4; SOR/87-665, s. 5; SOR/89-553, ss. 4, 11
Petroleum and Gas Revenue Tax Regulations — 5.3
5.3 (1) For the purposes of sections 82 and 82.1 of the Act, as those sections read before December 12, 1988, each of the following expenses is a prescribed exploration and development expense of a taxpayer: (a) a Canadian exploration expense of the taxpayer in respect of a project that was a prescribed project at the time the expense was made or incurred that, subject to subsection (2), (i) would be referred to in subparagraph 66.1(6)(a)(ii) or (ii.1) of the Income Tax Act if each of those subparagraphs were read without reference to clause (B) thereof, or (ii) would be referred to in subparagraph 66.1(6)(a)(iv) or (v) of the Income Tax Act if the references in those subparagraphs to “referred to in any of subparagraphs (i) to (iii.1)” were read as “that would be referred to in subparagraph (ii) or (ii.1) if each of those subparagraphs were read without reference to clause (B) thereof”; and (b) a Canadian development expense of the taxpayer in respect of a project that was a prescribed project at the time the expense was made or incurred that, subject to subsection (2), (i) is referred to in subparagraph 66.2(5)(a)(i) or (i.1) of the Income Tax Act , or (ii) would be referred to in subparagraph 66.2(5)(a)(iv) or (v) of the Income Tax Act if the references in those subparagraphs to “any of subparagraphs (i) to (iii)” were read as “subparagraph (i) or (i.1)”. (2) An expense referred to in paragraph (1)(a) or (b) is a prescribed exploration and development expense only to the extent that it is not (a) an amount that is in respect of financing, including any costs incurred prior to the commencement of carrying on a business; (b) an expense renounced at any time by the taxpayer under subsection 66(10.1) or (10.2) of the Income Tax Act ; (c) an expense renounced by a joint exploration corporation under subsection 66(10.1) or (10.2) of the Income Tax Act in favour of the taxpayer, to the extent that the expense is incurred by the joint exploration corporation before 1983; (d) an amount that was a Canadian exploration and development overhead expense of the taxpayer; or (e) an expense that is deemed under subsection 3(3) to be a Canadian exploration and development overhead expense of the taxpayer incurred by the taxpayer. SOR/87-665, s. 6; SOR/89-553, s. 6
Petroleum and Gas Revenue Tax Regulations — 5.4
5.4 (1) For the purposes of sections 82 and 82.1 of the Act, as those sections read before December 12, 1988, prescribed enhanced recovery equipment is property, of a taxpayer, that (a) is included in Class 10 of Schedule II to the Income Tax Regulations by virtue of paragraph (j) of the description of that Class, and (b) was acquired by the taxpayer for use in a project that was a prescribed project at the time the property was acquired, other than excluded property of the taxpayer. (2) For the purposes of subsection (1), excluded property of a taxpayer means property of the taxpayer (a) that, before it was used by the taxpayer for the use described in paragraph (1)(b), was used by the taxpayer for another use; or (b) that, before it was acquired by the taxpayer, was used for any purpose by any person with whom the taxpayer was not dealing at arm’s length. SOR/87-665, s. 6; SOR/89-553, s. 7
Petroleum and Gas Revenue Tax Regulations — 5.5
5.5 For the purposes of section 83 and subsection 99(7) of the Act, as those provisions read before December 12, 1988, a prescribed oil or gas well is an oil or gas well the drilling of which began after March 31, 1985, but does not include a well that is (a) part of a prescribed project; or (b) part of a project described in paragraph (a) or (c) of the definition approved recovery project in subsection 79(1) of the Act, as that subsection read before December 12, 1988. SOR/89-553, s. 8
Petroleum and Gas Revenue Tax Regulations — 6
6 For the purposes of subparagraph 7(1)(e)(iii) of the Act, Petro-Canada Limited is a prescribed person. SOR/89-553, s. 11; 1991, c. 10, s. 19
Petroleum and Gas Revenue Tax Regulations — 6.1
6.1 For the purposes of subparagraph 9(6)(a)(i) of the Act, a prescribed program is: (a) in respect of outlays or expenses made or incurred after 1980 and before 1986, the program of incentives provided for under the Petroleum Incentives Program Act ; and (b) in respect of outlays or expenses made or incurred after 1980 and before July 1, 1982, the program of payments from the Alberta Petroleum Incentives Program Fund provided for under the Petroleum Incentives Program Act of the Province of Alberta. SOR/84-826, s. 5; SOR/86-158, s. 1; SOR/89-553, s. 11
Petroleum and Gas Revenue Tax Regulations — 7
7 (1) Subject to subsection (2), for the purposes of sections 14 and 15 of the Act, (a) instalment base of an individual, other than a trust, for a taxation year means the tax payable under Part I of the Act by him, computed without reference to subsection 9(5) thereof, for the immediately preceding taxation year; and (b) instalment base of a trust for a taxation year means the tax payable on production revenue under Part I of the Act by it, computed without reference to subsection 9(5) thereof, for the immediately preceding taxation year. (2) For the purposes of sections 14 and 15 of the Act, the instalment base of an individual for a taxation year shall be deemed to be nil where (a) the amount of his instalment base otherwise determined for the year, or (b) the tax payable for the year (i) under Part I of the Act by him, where the individual is not a trust, or (ii) on production revenue under Part I of the Act by it, where the individual is a trust, is not more than $1,000. SOR/84-826, s. 6; SOR/89-553, ss. 9, 11
Petroleum and Gas Revenue Tax Regulations — 8
ave been liable to pay before the particular time referred to in subsection (8) shall be determined as if subsection (8) were not applicable in respect of a disposition of property described in that subsection occurring after the day on or before which the instalment was required to be paid. SOR/84-826, s. 7; SOR/87-665, s. 7; SOR/89-553, s. 11
Petroleum and Gas Revenue Tax Regulations — 9
9 Notwithstanding section 8, for the purposes of sections 88 and 89 of the Act, as those sections read before December 12, 1988, the first instalment base of a corporation, commission or association for a taxation year shall be deemed to be nil where the amount of its first instalment base otherwise determined for the year, or the tax payable by it on production revenue under Part I of the Act for the year, is not more than $1,000. SOR/84-826, s. 8; SOR/89-553, s. 10
Petroleum and Gas Revenue Tax Regulations — 10
10 (1) For the purposes of sections 7 and 8, where a reference therein to the “tax payable under Part I of the Act” is to the tax payable for a taxation year ending before 1983, it shall be read as a reference to the “tax that would have been payable under Part I of the Act if it were applicable to the 1979 and subsequent taxation years and if the definition resource royalty in subsection 2(1) of the Act were read without reference to “after December 31, 1980” and section 9 of the Act were read without reference to subsection (2) thereof and if the references to “8%” in subsections 9(1) (in its application to taxation years ending before 1982) and 9(3) of the Act were read as references to “12%” ”. (2) For the purposes of sections 7 and 8, where a reference therein to the “tax payable on production revenue under Part I of the Act” is to the tax payable for a taxation year ending before 1983, it shall be read as a reference to the “tax that would have been payable on production revenue under Part I of the Act if it were applicable to the 1979 and subsequent taxation years and if the definition resource royalty in subsection 2(1) of the Act were read without reference to “after December 31, 1980” and section 9 of the Act were read without reference to subsection (2) thereof and if the references to “8%” in subsections 9(1) (in its application to taxation years ending before 1982) and 9(3) of the Act were read as references to “12%” ”. SOR/84-826, s. 9; SOR/86-157, s. 1(F); SOR/89-553, s. 11
Petroleum and Gas Revenue Tax Regulations — 11
11 Where, under section 31 of the Act, the Minister has accepted, as security for payment of taxes, a mortgage, hypothec or other security or guarantee, he may, by a document in writing, discharge such mortgage, hypothec or other security or guarantee. SOR/89-553, s. 11
Canadian Films and Video Tapes Certification Fees Order — *
The Minister of Communications, pursuant to paragraph 13(b) of the Financial Administration Act and Order in Council P.C. 1982-1394 of 6 May, 1982 * , hereby makes the annexed Order prescribing the fees to be paid by persons in the private sector for services provided in relation to the certification of Canadian Films and video tapes . * SI/82-104, 1982 Canada Gazette Part II, p. 1931
Canadian Films and Video Tapes Certification Fees Order — 1
1 This Order may be cited as the Canadian Films and Video Tapes Certification Fees Order .
Canadian Films and Video Tapes Certification Fees Order — 2
2 In this Order, certification service means a service provided with respect to an advance ruling, a provisional approval or a certificate given or issued with respect to the certification of films or tapes; ( service d’émission de visas ) feature production means a motion picture film or tape of not less than 75 minutes running time; ( production long métrage ) film or tape means a film or tape referred to in subsection 1104(2) of the Income Tax Regulations ; ( film ou bande magnétoscopique ) film or tape production budget means (a) where a film or tape is produced by a person in the private sector, the total financial contribution of that person to the production, (b) where a film or tape is co-produced under an agreement entered into between Canada and another country, the total financial contribution of Canadian producers to the co-production covered by the agreement, or (c) where a film or tape is co-produced by persons in the private sector and by the public sector, the total financial contribution of the persons in the private sector to the co-production; ( budget de production du film ou de la bande magnétoscopique ) Minister means the Minister of Communications; ( ministre ) review of a certification service means the review of a certification service undertaken by the Minister where the Minister has indicated in writing his intention to deny the certification; ( révision d’un service d’émission de visas ) short production means a motion picture film or tape of less than 75 minutes running time. ( production court métrage )
Canadian Films and Video Tapes Certification Fees Order — Canadian Films and Video Tapes Certification Fees Order
certification service means a service provided with respect to an advance ruling, a provisional approval or a certificate given or issued with respect to the certification of films or tapes; ( service d’émission de visas )
Canadian Films and Video Tapes Certification Fees Order — Canadian Films and Video Tapes Certification Fees Order
feature production means a motion picture film or tape of not less than 75 minutes running time; ( production long métrage )
Canadian Films and Video Tapes Certification Fees Order — Canadian Films and Video Tapes Certification Fees Order
film or tape means a film or tape referred to in subsection 1104(2) of the Income Tax Regulations ; ( film ou bande magnétoscopique )
Canadian Films and Video Tapes Certification Fees Order — (a)
film or tape production budget means (a) where a film or tape is produced by a person in the private sector, the total financial contribution of that person to the production, (b) where a film or tape is co-produced under an agreement entered into between Canada and another country, the total financial contribution of Canadian producers to the co-production covered by the agreement, or (c) where a film or tape is co-produced by persons in the private sector and by the public sector, the total financial contribution of the persons in the private sector to the co-production; ( budget de production du film ou de la bande magnétoscopique )
Canadian Films and Video Tapes Certification Fees Order — Canadian Films and Video Tapes Certification Fees Order
Minister means the Minister of Communications; ( ministre )
Canadian Films and Video Tapes Certification Fees Order — Canadian Films and Video Tapes Certification Fees Order
review of a certification service means the review of a certification service undertaken by the Minister where the Minister has indicated in writing his intention to deny the certification; ( révision d’un service d’émission de visas )
Canadian Films and Video Tapes Certification Fees Order — Canadian Films and Video Tapes Certification Fees Order
short production means a motion picture film or tape of less than 75 minutes running time. ( production court métrage )
Canadian Films and Video Tapes Certification Fees Order — 3
3 (1) Subject to subsection (2), the fee payable by a person in the private sector who applies for a certification service shall be equal to one thousandth of the film production budget. (2) The fee payable pursuant to subsection (1) shall not be less than $25 or more than $500.
Canadian Films and Video Tapes Certification Fees Order — 4
4 The fee payable by a person in the private sector who applies for a review of a certification service shall be (a) $500 with respect to a short production; and (b) $1,500 with respect to a feature production.
Small Manufacturers Production Equipment Exemption Regulations — Small Manufacturers Production Equipment Exemption Regulations
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Minister of Finance, pursuant to paragraph 1(r) of Part XIII of Schedule III to the Excise Tax Act , is pleased hereby to make the annexed Regulations exempting small manufacturers from the application of paragraph 1(r) of Part XIII of Schedule III to the Excise Tax Act in respect of production equipment .
Small Manufacturers Production Equipment Exemption Regulations — 1
1 These Regulations may be cited as the Small Manufacturers Production Equipment Exemption Regulations .
Small Manufacturers Production Equipment Exemption Regulations — 2
2 For the purpose of paragraph 1(r) of Part XIII of Schedule III to the Excise Tax Act , the persons prescribed are manufacturers who (a) sell goods of their own manufacture, or (b) manufacture goods for their own use that are otherwise subject to the consumption or sales tax, if the value of the goods manufactured and sold or manufactured for their own use does not exceed in the aggregate $50,000 in any calendar year.
Small Manufacturers Production Equipment Exemption Regulations — 3
3 Section 2 is effective as of November 17, 1978.
St. Anthony Fisheries Limited Regulations — St. Anthony Fisheries Limited Regulations
His Excellency the Governor General in Council, on the recommendation of the Minister of Industry, Trade and Commerce and the Treasury Board, pursuant to Industry, Trade and Commerce Vote 1a of Appropriation Act No. 1, 1980-81 , is pleased hereby to make the annexed Regulations respecting the insurance of loans made to St. Anthony Fisheries Limited .
St. Anthony Fisheries Limited Regulations — 1
1 These Regulations may be cited as the St. Anthony Fisheries Limited Regulations .
St. Anthony Fisheries Limited Regulations — 2
2 In these Regulations, Minister means the Minister of Industry, Trade and Commerce; ( ministre ) private lender means any lender approved by the Minister other than (a) the Government of Canada, (b) the government of any province of Canada, (c) an agency of any government referred to in paragraph (a) or (b) or any company that, in the opinion of the Minister, is effectively controlled by any such government or any agency thereof, or (d) any municipal corporation; ( prêteur privé ) St. Anthony Fisheries Limited means a company that is incorporated under the laws of the Province of Newfoundland and has its head office in the City of St. John’s in that Province. ( St. Anthony Fisheries Limited )
St. Anthony Fisheries Limited Regulations — St. Anthony Fisheries Limited Regulations
Minister means the Minister of Industry, Trade and Commerce; ( ministre )
St. Anthony Fisheries Limited Regulations — (a)
private lender means any lender approved by the Minister other than (a) the Government of Canada, (b) the government of any province of Canada, (c) an agency of any government referred to in paragraph (a) or (b) or any company that, in the opinion of the Minister, is effectively controlled by any such government or any agency thereof, or (d) any municipal corporation; ( prêteur privé )