GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Real Property (GST/HST) Regulations — 3.1
Share of a corporation 3.1 (1) For the purposes of this section and for greater certainty, a share of the capital stock of a corporation includes a share of the capital stock of a cooperative corporation. Total consideration – supply of share (2) For the purposes of this section, the total consideration for a supply to a person of a share in the capital stock of a corporation that confers a right in respect of a residential unit situated in a residential complex is the total of all amounts, each of which is the consideration payable for the supply to the person of the share or an interest in the corporation, the residential complex or the residential unit. Excluded equity housing supply (3) For the purposes of these Regulations, a taxable supply is an excluded equity housing supply of a residential complex if the taxable supply is a supply by way of sale to a corporation of the residential complex, an interest in the residential complex or an addition to the residential complex and it is the case that, in respect of a residential unit situated in the residential complex, (a) the corporation makes a particular supply of a share of the capital stock of the corporation to a particular person; (b) the share confers on the particular person a right to possess the residential unit or a right to enter into an agreement for the supply by the corporation of the residential unit to the particular person by way of a lease that is, or is similar to, an arrangement commonly referred to as a “proprietary lease”; and (c) if the particular person were to make a subsequent supply of the share to the corporation or another person, the total consideration for the subsequent supply would not be prohibited from exceeding the total consideration for the particular supply under the statute by or under which the corporation was incorporated, under the corporation’s charter, articles of association, by-laws or contracts with its shareholders or members or under contracts between its shareholders or members. 2026, c. 3, s. 164
Real Property (GST/HST) Regulations — 4
Prescribed conditions 4 (1) For the purposes of subsection 256.2(3.1) of the Act, the following are prescribed conditions: (a) in the case of a taxable supply described in paragraph 256.2(3.1)(a) of the Act, (i) the taxable supply is a supply of an addition to a multiple unit residential complex, or (ii) the taxable supply is a supply of a residential complex, or an interest in a residential complex, and is not an excluded renovated housing supply of the residential complex; (b) in the case of a taxable supply described in paragraph 256.2(3.1)(b) of the Act, the property that is converted for use as the residential complex was, on September 13, 2023, (i) in existence, (ii) not in the process of being constructed, and (iii) not being used as a residential complex; and (c) in any case, the taxable supply is not an excluded equity housing supply of the residential complex. Prescribed property — residential complex (2) For the purposes of subsection 256.2(3.1) of the Act, in respect of a taxable supply received by a person that is a purchase from the supplier (within the meaning of subparagraph 256.2(3)(a)(i) of the Act) of a residential complex or an interest in a residential complex or that is a deemed purchase (within the meaning of subparagraph 256.2(3)(a)(ii) of the Act) of a residential complex, the residential complex or interest, as the case may be, is prescribed property if the residential complex is a multiple unit residential complex and the following conditions are met: (a) the multiple unit residential complex includes (i) four or more residential units and at least four of those units each contains private kitchen facilities, a private bath and a private living area, or (ii) 10 or more residential units; and (b) all or substantially all of the residential units that form part of the multiple unit residential complex are, at the particular time referred to in paragraph 256.2(3)(b) of the Act, qualifying residential units of the person that are held by the person for an eligible purpose. Prescribed property — addition (3) For the purposes of subsection 256.2(3.1) of the Act, in respect of a taxable supply received by a person that is a deemed purchase (within the meaning of subparagraph 256.2(3)(a)(ii) of the Act) of an addition to a multiple unit residential complex, the addition is prescribed property if the following conditions are met: (a) the addition includes (i) four or more residential units and at least four of those units each contains private kitchen facilities, a private bath and a private living area, or (ii) 10 or more residential units; (b) all or substantially all of the residential units that form part of the addition are, at the particular time referred to in paragraph 256.2(3)(b) of the Act, qualifying residential units of the person that are held by the person for an eligible purpose; and (c) all or substantially all of the residential units that form part of the multiple unit residential complex and the addition combined are held by the person at the particular time for an eligible purpose. 2026, c. 3, s. 165
Real Property (GST/HST) Regulations — 4.1
Prescribed conditions – cooperative housing corporations 4.1 For the purposes of subsection 256.2(2.1) of the Act, in respect of a taxable supply of property that is a residential complex, an interest in a residential complex or an addition to a multiple unit residential complex, it is a prescribed condition that the taxable supply is not an excluded equity housing supply of the residential complex. 2026, c. 3, s. 166
Real Property (GST/HST) Regulations — 5
another person, the person has paid all of the tax payable in respect of that supply; (b) if the rebate is in respect of a taxable supply in respect of which the person is deemed to have collected tax in a reporting period of the person, the person has reported the tax in the person’s return under Division V of Part IX of the Act for the reporting period and has remitted all net tax remittable, if any, as reported in that return; (c) no amount of tax included in determining the rebate would otherwise be included in determining a rebate of the person under section 256.1 of the Act or in determining a rebate of the person under section 256.21 of the Act, the amount of which is determined under any of sections 41, 43, 45 and 46 of the New Harmonized Value-added Tax System Regulations, No. 2 ; and (d) no amount of tax that would otherwise be included in determining the rebate is included in determining a rebate of the person under section 259 of the Act. Application of subsection 256.2(9) of Act (4) If, in the absence of this subsection, a rebate under subsection 256.21(1) of the Act in respect of real property would not be payable to a person only because all or part of the tax included in determining the amount of a particular rebate in respect of the real property under section 256.2 of the Act would otherwise be included in determining the amount of a rebate of the person under section 259 of the Act, for the purpose of applying this section in respect of the real property, the person is deemed to be entitled to claim the particular rebate. Restriction (5) If a person is entitled to include an amount of tax in determining, under this section, the amount of a particular rebate payable under subsection 256.21(1) of the Act in respect of real property and the person includes all or part of the amount of tax in determining the amount of a rebate of the person under section 259 of the Act that is claimed by the person at any time, for the purpose of applying section 256.21 of the Act in respect of the real property, the person is deemed to have never been entitled to include the amount of tax in determining the amount of the particular rebate. Special rules (6) For the purposes of this section, subsection 256.2(8) of the Act applies with any necessary modifications. Restrictions (7) In determining under this section the amount of a rebate payable to a person under subsection 256.21(1) of the Act, there shall not be included any amount of tax that the person is, under an Act of Parliament (other than the Act) or any other law, (a) not required to pay or remit; or (b) entitled to recover by way of a rebate, refund or remission. SOR/2025-76, s. 1
Real Property (GST/HST) Regulations — 7
September 14, 2023 7 (1) Subject to subsections (2) and (3), these Regulations are deemed to have come into force on September 14, 2023. (2) Subsections 6 (1) to (3) apply in respect of (a) a taxable supply by way of sale of a residential complex or an interest in a residential complex to a person that is not a builder of the residential complex, or of a residential complex or an addition to a residential complex to a person that is, otherwise than by reason of subsection 190(1) of the Act, a builder of the residential complex or addition, as the case may be, if the construction or last substantial renovation of the residential complex or addition, as the case may be, begins after September 13, 2023; and (b) a taxable supply by way of sale of a residential complex that is deemed to be made to a person that has converted real property for use as the residential complex and is, as a result, deemed under subsection 190(1) of the Act to be a builder of the residential complex if the construction or alteration necessary to effect the conversion begins after September 13, 2023. (3) Subsection 6 (4) applies in respect of an exempt supply made after September 13, 2023.
Locally Engaged Staff Employment Regulations, 2024 — a
Her Excellency the Governor General in Council, on the recommendation of the President of the King’s Privy Council for Canada and of the Public Service Commission, under section 21 of the Public Service Employment Act a , makes the annexed Locally Engaged Staff Employment Regulations, 2024 . a S.C. 2003, c. 22, ss. 12 and 13
Locally Engaged Staff Employment Regulations, 2024 — 1
Definitions 1 (1) The following definitions apply in these Regulations. locally engaged staff means persons who are excluded from the application of the Public Service Employment Act under section 20 of that Act and who are (a) appointed and employed outside Canada; (b) performing duties that are directly related to diplomatic or consular operations or a military support unit of the Government of Canada located outside Canada; and (c) subject to the laws of the host country where they are employed. ( personnel embauché sur place ) organization means the Department of Foreign Affairs, Trade and Development or the Department of National Defence. ( administration ) Interpretation (2) Any reference to a deputy head in these Regulations is to be read as a reference to the deputy head of the Department of Foreign Affairs, Trade and Development in respect of a diplomatic or consular operation and to the deputy head of the Department of National Defence in respect of a military support unit of the Government of Canada located outside Canada for which they are responsible.
Locally Engaged Staff Employment Regulations, 2024 — (a)
locally engaged staff means persons who are excluded from the application of the Public Service Employment Act under section 20 of that Act and who are (a) appointed and employed outside Canada; (b) performing duties that are directly related to diplomatic or consular operations or a military support unit of the Government of Canada located outside Canada; and (c) subject to the laws of the host country where they are employed. ( personnel embauché sur place )
Locally Engaged Staff Employment Regulations, 2024 — Locally Engaged Staff Employment Regulations, 2024
organization means the Department of Foreign Affairs, Trade and Development or the Department of National Defence. ( administration )
Locally Engaged Staff Employment Regulations, 2024 — 2
Powers or functions of deputy head 2 (1) A deputy head is responsible for the appointment of locally engaged staff and matters related to their employment under these Regulations. Exercise of powers or functions (2) A deputy head may authorize any person within their organization to exercise or perform any of the deputy head’s powers or functions under these Regulations.
Locally Engaged Staff Employment Regulations, 2024 — 3
Appointment on basis of merit 3 (1) The appointment of any person as locally engaged staff must be made on the basis of merit. Merit (2) The appointment is made on the basis of merit if the deputy head is satisfied that the person to be appointed meets the qualifications established for the work to be performed before the start date of their appointment. Powers of deputy head (3) A deputy head may (a) establish the qualifications for the work to be performed; (b) use an advertised or non-advertised appointment process; (c) use any assessment method they consider appropriate to determine if a person meets the qualifications established for the work to be performed; and (d) make an appointment for a specified or indeterminate period. Interpretation (4) It is not necessary to consider more than one person for an appointment to be made on the basis of merit.
Locally Engaged Staff Employment Regulations, 2024 — 4
Appointment 4 (1) In order to meet short-term, immediate staffing needs, a deputy head may appoint a person as temporary staff for a maximum of 125 working days in a calendar year. Non-application (2) The provisions of these Regulations, other than this section and sections 1 , 2 and 8 , do not apply to temporary staff. Written notice (3) At any time during the period for which a person is appointed as temporary staff, the deputy head may provide a written notice to them ending their appointment. Period of notice (4) The written notice must be given at least one day before the effective date of the end of appointment provided for in the notice or in accordance with the laws of the host country where they are employed, whichever results in the longer notice. Termination of temporary employment (5) The employment of a person appointed as temporary staff ends at the end of the period for which they were appointed or on the effective date specified in the written notice.
Locally Engaged Staff Employment Regulations, 2024 — 5
Lay-off 5 (1) A deputy head may lay off a person who is appointed as locally engaged staff under these Regulations due to a lack of work, the discontinuance of a function or the transfer of work or a function outside a diplomatic or consular operation or a military support unit of the Government of Canada located outside Canada. Written notice (2) A deputy head must give written notice of a lay-off to the person one month before the effective date of the lay-off provided for in the notice or in accordance with the laws of the host country where they are employed, whichever results in the longer notice.
Locally Engaged Staff Employment Regulations, 2024 — 6
Resignation 6 A person who is appointed as locally engaged staff under these Regulations may resign by giving notice in accordance with any applicable laws of the host country and by giving written notice of their intention to resign to the deputy head who will determine the effective date of the termination of employment.
Locally Engaged Staff Employment Regulations, 2024 — 7
End of employment 7 The employment of a person appointed as locally engaged staff ends on one of the following dates: (a) in respect of an appointment for a specified period under section 3 , at the end of that period; (b) in respect of a lay-off under section 5 , the date specified in the written notice provided by the deputy head; or (c) in respect of a resignation under section 6 , the date specified in writing by the deputy head.
Locally Engaged Staff Employment Regulations, 2024 — 8
Oversight 8 (1) A deputy head must monitor compliance with these Regulations, including the manner in which any person authorized under subsection 2 (2) to exercise or perform the deputy head’s powers or functions complies with the requirements of these Regulations. Reporting (2) A deputy head must report the results of their monitoring to the Commission within three years after the day on which these Regulations come into force and at least every five years after that.
Locally Engaged Staff Employment Regulations, 2024 — 9
Definition of former Regulations 9 For the purposes of sections 10 to 15 of these Regulations, former Regulations means the Locally-Engaged Staff Employment Regulations as they read immediately before these Regulations come into force.
Locally Engaged Staff Employment Regulations, 2024 — 10
Priorities 10 A person who has a priority for appointment under subsection 11(3) of the former Regulations on the day on which these Regulations come into force continues to have priority for appointment for the period provided for under the former Regulations.
Locally Engaged Staff Employment Regulations, 2024 — 11
Pending competitions and appointments 11 (1) Any competition or other selection process that is being conducted under the former Regulations on the day on which these Regulations come into force continues to be conducted under the former Regulations as if these Regulations had not come into force. Results (2) The results of those competitions or other selection processes remain valid for six months after the day on which these Regulations come into force.
Locally Engaged Staff Employment Regulations, 2024 — 12
Notice of lay-off 12 If an employee was served, prior to the day on which these Regulations come into force, with a written notice under subsection 11(1) of the former Regulations that they would be laid off but the applicable notice period has not ended, the provisions of the former Regulations continue to apply to that employee until the end of that period.
Locally Engaged Staff Employment Regulations, 2024 — 13
Employees on probation and rejection 13 Any employee who was considered to be on probation under section 10 of the former Regulations immediately before the day on which these Regulations come into force continues to be on probation until the end of the period established under the former Regulations and subsections 10(2) to (4) of the former Regulations continue to apply to that employee until the end of that period.
Locally Engaged Staff Employment Regulations, 2024 — 14
Emergency employment 14 Any employee who occupied a position under subsection 8(1) of the former Regulations continues to be subject to those Regulations after the day on which these Regulations come into force until they are served with a written notice under subsection 8(4) of the former Regulations and they cease to be an employee under subsection 8(5) of those Regulations.
Locally Engaged Staff Employment Regulations, 2024 — 15
Revocation of appointment 15 Any inquiry commenced under the former Regulations that has not been completed by the day on which these Regulations come into force must be dealt with and disposed of in accordance with the former Regulations.
Locally Engaged Staff Employment Regulations, 2024 — 16
16 The Locally-Engaged Staff Employment Regulations 1 are repealed. 1 SOR/95-152; SOR/98-13, s. 1
Locally Engaged Staff Employment Regulations, 2024 — 17
Registration 17 These Regulations come into force on the day on which they are registered.
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — Order No. 2 Designating the Tuvaijuittuq Marine Protected Area
Whereas this Order designates the Tuvaijuittuq Marine Protected Area in a manner that is not inconsistent with a land claims agreement that has been given effect and has been ratified or approved by an Act of Parliament;
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — a
Therefore, the Minister of Fisheries and Oceans makes the annexed Order No. 2 Designating the Tuvaijuittuq Marine Protected Area under subsection 35.1(2) a of the Oceans Act b . a S.C. 2019, c. 8, s. 5 b S.C. 1996, c. 31
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — 1
Definitions 1 The following definitions apply in this Order. Agreement means the land claims agreement between the Inuit of the Nunavut Settlement Area and Her Majesty the Queen in right of Canada, signed on May 25, 1993, and tabled in the House of Commons for the Minister of Indian Affairs and Northern Development on May 26, 1993, and includes any amendments to that agreement made pursuant to the agreement. ( Accord ) Marine Protected Area means the area of the sea that is designated in section 2 . ( zone de protection marine )
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — Order No. 2 Designating the Tuvaijuittuq Marine Protected Area
Agreement means the land claims agreement between the Inuit of the Nunavut Settlement Area and Her Majesty the Queen in right of Canada, signed on May 25, 1993, and tabled in the House of Commons for the Minister of Indian Affairs and Northern Development on May 26, 1993, and includes any amendments to that agreement made pursuant to the agreement. ( Accord )
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — Order No. 2 Designating the Tuvaijuittuq Marine Protected Area
Marine Protected Area means the area of the sea that is designated in section 2 . ( zone de protection marine )
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — 2
Marine Protected Area 2 (1) The area of the sea in the Arctic Ocean consisting of the waters off northern Ellesmere Island, as described in plan number FB42596, certified on July 16, 2019 and depicted in plan number CLSR 108395, which plans are deposited in the Canada Lands Surveys Records, is designated as the Tuvaijuittuq Marine Protected Area. Seabed, subsoil and water column (2) The Marine Protected Area consists of the seabed, the subsoil to a depth of five metres and the water column, including the sea ice, each of which is below the low-water line.
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — 3
Ongoing activities 3 For the purposes of paragraph 35.1(2)(a) of the Oceans Act, the following classes of activities are ongoing activities in the Marine Protected Area: (a) national defence activities carried out by the Department of National Defence; and (b) marine scientific research activities.
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — 4
Prohibitions 4 (1) It is prohibited in the Marine Protected Area to carry out any activity — other than those set out in paragraphs 3(a) and (b) — that disturbs, damages, destroys or removes from the Marine Protected Area any unique geological or archeological features or any living marine organism or any part of its habitat, or is likely to do so. Exemption (2) Despite subsection (1), the following activities may be carried out in the Marine Protected Area: (a) marine navigation by a foreign national, foreign ship or foreign state or an entity incorporated or formed by or under the laws of a country other than Canada; and (b) the laying, maintenance and repair of cables and pipelines by a foreign state.
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — 5
Non-application – Nunavut Agreement 5 This Order does not apply with respect to the wildlife harvesting rights of the Inuit as provided for in the Agreement .
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — 6
6 The Order Designating the Tuvaijuittuq Marine Protected Area 1 is repealed. 1 SOR/2019-282
Order No. 2 Designating the Tuvaijuittuq Marine Protected Area — 7
Registration 7 This Order comes into force on the day on which it is registered.
Supplementary Rules Respecting Nicotine Replacement Therapies Order — Supplementary Rules Respecting Nicotine Replacement Therapies Order
Whereas the Minister of Health believes on reasonable grounds that the use of a therapeutic product, other than the intended use, may present a risk of injury to health;
Supplementary Rules Respecting Nicotine Replacement Therapies Order — a
Therefore, the Minister of Health makes the annexed Supplementary Rules Respecting Nicotine Replacement Therapies Order under section 30.01 a of the Food and Drugs Act b . a S.C. 2024, c. 17, s. 326 b R.S., c. F-27