GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Importation of Intoxicating Liquors Act — I-3
intoxicating liquor means any liquor that is, by the law of the province for the time being in force, deemed to be intoxicating liquor and that it is unlawful to sell or have in possession without a permit or other authority of the government of the province or any board, commission, officer or other governmental agency authorized to issue the permit or grant the authority; ( boisson enivrante )
Importation of Intoxicating Liquors Act — I-3
Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Israël ou autre bénéficiaire de l’ALÉCI )
Importation of Intoxicating Liquors Act — I-3
licensed distiller means a person who holds a spirits licence under section 14 of the Excise Act, 2001 ; ( distillateur agréé )
Importation of Intoxicating Liquors Act — I-3
NAFTA country [Repealed, 2020, c. 1, s. 70]
Importation of Intoxicating Liquors Act — I-3
packaged has the same meaning as in section 2 of the Excise Act, 2001 ; ( emballé )
Importation of Intoxicating Liquors Act — I-3
Panama has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Panama )
Importation of Intoxicating Liquors Act — I-3
province means any province — other than Yukon, the Northwest Territories and Nunavut — in which there is in force an Act giving the government of the province or any board, commission, officer or other governmental agency control over the sale of intoxicating liquor in that province; ( province )
Importation of Intoxicating Liquors Act — I-3
spirits has the same meaning as in section 2 of the Excise Act, 2001 ; ( spiritueux )
Importation of Intoxicating Liquors Act — I-3
Ukraine has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Ukraine )
Importation of Intoxicating Liquors Act — I-3
wine has the same meaning as in section 2 of the Excise Act, 2001 . ( vin )
Importation of Intoxicating Liquors Act — I-3 3
 entitled to the benefit of a tariff set out in column 2, and (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; and (g) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Revenue Agency, if the spirits (i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and (ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept. (h) [Repealed, 2019, c. 29, s. 186] (3) [Repealed, 2002, c. 22, s. 411] R.S., 1985, c. I-3, s. 3; 1988, c. 65, s. 132; 1993, c. 44, s. 160; 1997, c. 14, s. 81, c. 36, s. 211; 1999, c. 17, s. 163; 2001, c. 28, s. 53; 2002, c. 22, ss. 395, 411; 2004, c. 16, s. 9; 2005, c. 38, s. 138; 2012, c. 14, s. 1, c. 26, s. 58; 2014, c. 20, s. 163; 2017, c. 6, s. 29 2019, c. 29, s. 186 2020, c. 1, s. 71
Importation of Intoxicating Liquors Act — I-3 4
Burden of proof 4 The burden of proving the right to import, or to cause to be imported, any intoxicating liquor into a province is on the person accused. R.S., 1985, c. I-3, s. 4 2019, c. 29, s. 187
Importation of Intoxicating Liquors Act — I-3 5
Punishment 5 Every person who contravenes any of the provisions of this Act is guilty of an offence and liable on summary conviction (a) for a first offence, to a fine not exceeding two hundred dollars, and in default of payment to imprisonment for any term not exceeding three months; (b) for a second offence, to a fine of not less than two hundred dollars and not more than one thousand dollars, and in default of payment to imprisonment for any term not less than three months and not more than six months; and (c) for each subsequent offence, to imprisonment for any term not less than six months and not more than twelve months. R.S., c. I-4, s. 5
Importation of Intoxicating Liquors Act — I-3 6
Prosecution in place where liquor imported 6 A prosecution for any offence under this Act may be brought and carried on, and a conviction had, in the city, town or place into which any intoxicating liquor is unlawfully imported or in the place where the accused resides, but no prosecution shall be brought in any province against a person not within or residing in that province without the written approval of the attorney general of that province. R.S., 1985, c. I-3, s. 6 2019, c. 29, s. 188
Importation of Intoxicating Liquors Act — I-3 7
Search warrants 7 (1) If it is proved on oath before a recorder, two justices of the peace or a provincial court judge or, in the Province of Quebec, a judge of the Court of Quebec, that there are reasonable grounds to suspect that any intoxicating liquor is in any premises or place and that the intoxicating liquor is or has been dealt with contrary to this Act, that officer may grant a warrant to search the premises or place, including any Government railway, vehicle or steamship, for the intoxicating liquor, and, if the intoxicating liquor or any part thereof is found in the premises or place, to seize and bring it before him. Forfeiture (2) Where any person is convicted of any offence against this Act, the officer or officers so convicting may adjudge and order, in addition to any other penalty, that the intoxicating liquor in respect of which the offence was committed and that has been seized under a search warrant granted under subsection (1), and all kegs, barrels, cases, boxes, bottles, packages and other receptacles of any kind whatever found containing the intoxicating liquor, be forfeited and destroyed, and the order shall thereupon be carried out by the constable or peace officer who executed the search warrant or by such other person as may be authorized to do so by the officer or officers who have made the conviction. R.S., 1985, c. I-3, s. 7; R.S., 1985, c. 40 (4th Supp.), s. 2
Importation of Intoxicating Liquors Act — I-3 8
Sacramental, medicinal and other purposes exempted 8 Nothing in this Act prohibits the importing, or the causing to be imported, into a province from a place outside Canada of an intoxicating liquor for sacramental or medicinal purposes or for manufacturing or commercial purposes other than for the manufacture or use of an intoxicating liquor as a beverage. R.S., 1985, c. I-3, s. 8 2019, c. 29, s. 189
Importation of Intoxicating Liquors Act — I-3 Transitional — proceedings
Transitional — proceedings 2 (2) Every proceeding commenced before the coming into force of this section under a provision amended by the schedule shall be taken up and continued under and in conformity with the amended provision without any further formality.
Importation of Intoxicating Liquors Act — I-3 2
Transitional — proceedings 2 (2) Every proceeding commenced before the coming into force of this section under a provision amended by the schedule shall be taken up and continued under and in conformity with the amended provision without any further formality.
Income Tax Conventions Interpretation Act — I-4 1
Short title 1 This Act may be cited as the Income Tax Conventions Interpretation Act . 1984, c. 48, s. 1
Income Tax Conventions Interpretation Act — I-4 2
Definition of convention 2 In this Act, convention means any convention or agreement between Canada and another state relating to tax on income, and includes any protocol or supplementary convention or agreement relating thereto. 1984, c. 48, s. 2
Income Tax Conventions Interpretation Act — I-4 3
Meaning of undefined terms 3 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act , as amended from time to time, and not the meaning it had for the purposes of the Income Tax Act on the date the convention was entered into or given the force of law in Canada if, after that date, its meaning for the purposes of the Income Tax Act has changed. 1984, c. 48, s. 3
Income Tax Conventions Interpretation Act — I-4 4
Permanent establishments in Canada 4 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that where, for the purposes of the application of the convention, the profits from a business activity, including an industrial or commercial activity, attributable or allocable to a permanent establishment in Canada are to be determined for any period, (a) there shall, except where the convention expressly otherwise provides, be included in the determination of those profits all amounts with respect to that activity that are attributable or allocable to the permanent establishment and that would be required to be included under the Income Tax Act , as amended from time to time, by a person resident in Canada carrying on the activity in Canada in the computation of his income from a business for that period; and (b) there shall, except to the extent that an agreement between the competent authorities of the parties to the convention expressly otherwise provides, not be deducted in the determination of those profits any amount with respect to that activity that is attributable or allocable to the permanent establishment and that would not be deductible under the Income Tax Act , as amended from time to time, by a person resident in Canada carrying on the activity in Canada in the computation of his income from a business for that period. 1984, c. 48, s. 4
Income Tax Conventions Interpretation Act — I-4 4.1
Application of section 245 of the Income Tax Act 4.1 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that section 245 of the Income Tax Act applies to any benefit provided under the convention. 2005, c. 19, s. 60
Income Tax Conventions Interpretation Act — I-4 4.2
Stock exchanges 4.2 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, each reference in a convention to a stock exchange that is prescribed under, or for the purposes of, the Income Tax Act shall be read as a reference to a designated stock exchange, as defined in the Income Tax Act . 2007, c. 35, s. 70
Income Tax Conventions Interpretation Act — I-4 4.3
Application of section 94 of the Income Tax Act 4.3 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, if a trust is deemed by subsection 94(3) of the Income Tax Act to be resident in Canada for a taxation year for the purposes of computing its income, the trust is deemed to be a resident of Canada, and not a resident of the other contracting state, for the purposes of applying the convention (a) in respect of the trust for that taxation year; and (b) in respect of any other person for any period that includes all or part of that taxation year. 2013, c. 34, s. 26
Income Tax Conventions Interpretation Act — I-4 5
g to make payments under the fund had been so transferred immediately before the beginning of the year and if the definition minimum amount in subsection 146.3(1) of the Income Tax Act applied with respect to all registered retirement income funds, and (ii) the total of all amounts each of which is an annual or more frequent periodic payment under an annuity contract that is a qualified investment, as defined in subsection 146.3(1) of the Income Tax Act , (other than an annuity contract the fair market value of which is taken into account under clause (i)(B)) held by a trust governed by the fund that was paid into the trust in the year and before that time, or (d) a payment to a recipient at any time in a calendar year under an arrangement, other than a plan or fund referred to in paragraphs (a) to (c), where (i) the payment is not (A) one of a series of annual or more frequent payments to be made over the lifetime of the recipient or over a period of at least 10 years, (B) one of a series of annual or more frequent payments each of which is contingent on the recipient continuing to suffer from a physical or mental impairment, or (C) a payment to which the recipient is entitled as a consequence of the death of an individual who was in receipt of periodic pension payments under the arrangement, and that is made under a guarantee that a minimum number of payments will be made in respect of the individual, or (ii) at the time the payment is made, it can reasonably be concluded that (A) the total amount of payments (other than excluded payments) under the arrangement to the recipient in the year will exceed twice the total amount of payments (other than excluded payments) made under the arrangement to the recipient in the immediately preceding year, otherwise than because of the fact that payments commenced to be made to the recipient in the preceding year and were made for a period of less than twelve months in that year, or (B) the total amount of payments (other than excluded payments) under the arrangement to the recipient in the year will exceed twice the total amount of payments (other than excluded payments) to be made under the arrangement to the recipient in any subsequent year, otherwise than because of the termination of the series of payments or the reduction in the amount of payments to be made after the death of any individual, and, for the purposes of this subparagraph, excluded payment means a payment that is neither a periodic payment nor a payment described in any of clauses (i)(A) to (C). ( paiement périodique de pension ) R.S., 1985, c. I-4, s. 5; 1993, c. 24, s. 147; 1998, c. 19, s. 286; 1999, c. 22, s. 84
Income Tax Conventions Interpretation Act — I-4
annuity does not include any pension payment or any payment under a plan, arrangement or contract described in subparagraphs (a)(i) to (ix) of the definition pension ; ( rente )
Income Tax Conventions Interpretation Act — I-4 (a)
Canada means the territory of Canada, and includes (a) every area beyond the territorial seas of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (b) the seas and airspace above every area described in paragraph (a); ( Canada )
Income Tax Conventions Interpretation Act — I-4 (a)
immovable property and real property , with respect to property in Canada, are hereby declared to include (a) any right to explore for or exploit mineral deposits and sources in Canada and other natural resources in Canada, and (b) any right to an amount computed by reference to the production, including profit, from, or to the value of production from, mineral deposits and sources in Canada and other natural resources in Canada; ( biens immobiliers et biens immeubles )
Income Tax Conventions Interpretation Act — I-4 (a)
pension means, in respect of payments that arise in Canada, (a) if the convention does not include a definition pension , a payment under any plan, arrangement or contract that is (i) a registered pension plan, (ii) a registered retirement savings plan, (iii) a registered retirement income fund, (iv) a retirement compensation arrangement, (v) a deferred profit sharing plan, (vi) a plan that is deemed by subsection 147(15) of the Income Tax Act not to be a deferred profit sharing plan, (vii) an annuity contract purchased under a plan referred to in subparagraph (v) or (vi), (viii) an annuity contract where the amount paid by or on behalf of an individual to acquire the contract was deductible under paragraph 60(l) of the Income Tax Act in computing the individual’s income for any taxation year (or would have been so deductible if the individual had been resident in Canada), or (ix) a superannuation, pension or retirement plan not otherwise referred to in this paragraph, and (b) if the convention includes a definition pension , a payment that is a pension for the purposes of the convention or a payment (other than a payment of social security benefits) that would be a periodic pension payment if the convention did not include a definition pension ; ( pension )
Income Tax Conventions Interpretation Act — I-4 5.1
5.1 (1) [Repealed, 1999, c. 22, s. 85] Definition of specified portion (2) For the purpose of the definition periodic pension payment in section 5, the specified portion of a payment means the total of (a) the portion of the payment that is not required by section 146.3 of the Income Tax Act to be included in computing the income of any person and that is not included under paragraph 212(1)(q) of that Act in respect of any person; and (b) the portion of the payment in respect of which a deduction is available under paragraph 60(l) of the Income Tax Act in computing the income of any person. 1993, c. 24, s. 148; 1998, c. 19, s. 287; 1999, c. 22, s. 85
Income Tax Conventions Interpretation Act — I-4 6
Meaning of interest 6 Notwithstanding section 3, the meaning of the term interest in any convention given the force of law in Canada before November 19, 1974 does not include any amount paid or credited, pursuant to an agreement in writing entered into before June 23, 1983, as consideration for a guarantee referred to in paragraph 214(15)(a) of the Income Tax Act . 1984, c. 48, s. 6
Income Tax Conventions Interpretation Act — I-4 6.1
Transitional 6.1 Where a taxation year of a taxpayer includes June 23, 1983, the additional tax payable under the Income Tax Act (except Part XIII thereof) by the taxpayer for the taxation year by virtue of this Act shall be calculated in accordance with the following formula: A = T × (B/C) where A is the amount of additional taxes payable under the Income Tax Act (except Part XIII thereof) by the taxpayer for the taxation year by virtue of this Act, T is the amount of additional taxes payable under the Income Tax Act (except Part XIII thereof) by the taxpayer for the taxation year by virtue of this Act (except this section), B is the number of days in the taxation year after June 23, 1983, and C is the number of days in the taxation year. R.S., 1985, c. 48 (1st Supp.), s. 2
Income Tax Conventions Interpretation Act — I-4 6.2
Partnerships 6.2 Notwithstanding the provisions of a convention between Canada and another state or the Act giving it the force of law in Canada, it is hereby declared that the law of Canada is that, for the purposes of the application of the convention and the Income Tax Act to a person who is a resident of Canada, a partnership of which that person is a member is neither a resident nor an enterprise of that other state. 1991, c. 49, s. 220
Income Tax Conventions Interpretation Act — I-4 6.3
Gains arising in Canada 6.3 Except where a convention expressly otherwise provides, any amount of income, gain or loss in respect of the disposition of a property that is taxable Canadian property within the meaning assigned by the Income Tax Act is deemed to arise in Canada. 1999, c. 22, s. 86
Income Tax Conventions Interpretation Act — I-4 7
Application 7 This Act applies (a) in the case of tax under Part XIII of the Income Tax Act , to amounts paid or credited after June 23, 1983; and (b) in all other cases, to taxation years ending after June 23, 1983. 1984, c. 48, s. 7
Income Tax Conventions Interpretation Act — I-4 2
2 (2) Subsection (1) is applicable to taxation years ending after June 23, 1983.
Income Tax Conventions Interpretation Act — I-4 220
220 (2) Subsection (1) is applicable to taxation years ending after June 23, 1983.
Income Tax Conventions Interpretation Act — I-4 147
147 (2) Subsection (1) applies with respect to amounts paid after 1991.
Income Tax Conventions Interpretation Act — I-4 148
148 (2) Subsection (1) applies with respect to amounts paid after 1991.
Income Tax Conventions Interpretation Act — I-4 286
286 (2) Subsection (1) applies to amounts paid after 1997.
Income Tax Conventions Interpretation Act — I-4 287
287 (2) Subsection (1) applies to amounts paid after 1997.
Income Tax Conventions Interpretation Act — I-4 84
84 (4) Subsections (1) to (3) apply with respect to amounts paid after 1996.
Income Tax Conventions Interpretation Act — I-4 85
85 (2) Subsection (1) applies with respect to amounts paid after 1996.
Income Tax Conventions Interpretation Act — I-4 86
86 (2) Subsection (1) applies to dispositions that occur after February 23, 1998.
Income Tax Conventions Interpretation Act — I-4 60
60 (2) Subsection (1) applies with respect to transactions entered into after September 12, 1988.
Indian Act Amendment and Replacement Act — I-5.3 Preamble
Preamble Whereas the Indian Act is an outdated colonial statute, the application of which results in the people of Canada’s First Nations being subjected to differential treatment;
Indian Act Amendment and Replacement Act — I-5.3
Whereas the Indian Act does not provide an adequate legislative framework for the development of self-sufficient and prosperous First Nations’ communities;
Indian Act Amendment and Replacement Act — I-5.3
Whereas the Government of Canada is committed to the development of new legislation to replace the Indian Act that better reflects the modern relationship between it and the people of Canada’s First Nations;
Indian Act Amendment and Replacement Act — I-5.3
And whereas the Government of Canada is committed to continuing its work in exploring creative options for the development of this new legislation in collaboration with the First Nations that have demonstrated an interest in this work;
Indian Act Amendment and Replacement Act — I-5.3
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada enacts as follows:
Indian Act Amendment and Replacement Act — I-5.3 1
Short title 1 This Act may be cited as the Indian Act Amendment and Replacement Act .
Indian Act Amendment and Replacement Act — I-5.3 2
Report by Ministers 2 Within the first 10 sitting days of the House of Commons in every calendar year, the Minister of Indigenous Services must report to the House of Commons committee responsible for Aboriginal affairs on the work undertaken by his or her department in collaboration with First Nations and other interested parties to develop new legislation to replace the Indian Act . 2014, c. 38, s. 2 2019, c. 29, s. 370
Indian Act — I-5 1
Short title 1 This Act may be cited as the Indian Act . R.S., c. I-6, s. 1