GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Games of Chance (GST/HST) Regulations — 46
46 Subsections 11(1) and (5) to (7) apply to any supply made after July 5, 2000.
Games of Chance (GST/HST) Regulations — 50
50 Subsection 12(9) applies to any supply made after October 3, 2003.
Games of Chance (GST/HST) Regulations — 51
51 Subsections 12(11), (17) and (19) apply to any reporting period of a provincial gaming authority that ends on or after July 1, 2006.
Games of Chance (GST/HST) Regulations — 52
52 Subsections 12(12), (18) and (20) apply to any reporting period of a provincial gaming authority that ends on or after January 1, 2008.
Games of Chance (GST/HST) Regulations — 53
53 Subsections 12(14) and (15) apply for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations , the imputed tax payable by a provincial gaming authority on gaming expenses for any reporting period of the authority that ends after January 1, 1996.
Games of Chance (GST/HST) Regulations — 54
54 Subsection 12(22) applies to the 2006 and 2007 calendar years, except that, in respect of the 2006 calendar year, the references to “10%” and “4%” in the description of E 3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations , as enacted by subsection 12(22), are to be read as references to “10.5%” and “4.5%”, respectively.
Games of Chance (GST/HST) Regulations — 55
55 Subsection 12(23) applies to the 2008 and 2009 calendar years.
Games of Chance (GST/HST) Regulations — 56
56 Subsection 12(24) applies to the 2010 and subsequent calendar years, except that, in respect of the 2010 calendar year, (a) the reference in subclause (i)(A)(I) of the description of E 3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations , as enacted by subsection 12(24), to “the percentage referred to in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations ” is to be read as a reference to “6%” if the last establishment of the authority at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to the individual’s office or employment with the authority is located in Ontario; (b) the reference in subclause (i)(A)(II) of the description of E 3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations , as enacted by subsection 12(24), to “the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations ” is to be read as a reference to “10%”; and (c) the reference in subclause (i)(A)(III) of the description of E 3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations , as enacted by subsection 12(24), to “the percentage referred to in paragraph 2(c) of the Automobile Operating Expense Benefit (GST/HST) Regulations ” is to be read as a reference to “4%”.
Games of Chance (GST/HST) Regulations — 57
57 Subsection 12(25) applies to the 2006 and 2007 calendar years, except that, in respect of the 2006 calendar year, the references to “5%” in the description of E 4 in subsection 7(7) of the Games of Chance (GST/HST) Regulations , as enacted by subsection 12(25), are to be read as references to “5.5%”.
Games of Chance (GST/HST) Regulations — 58
58 Subsection 12(26) applies to the 2008 and subsequent calendar years.
Games of Chance (GST/HST) Regulations — 59
59 Subsection 15(1) applies for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations , the imputed tax payable by a provincial gaming authority in respect of expenses incurred by the Interprovincial Lottery Corporation in conducting a game of chance for any reporting period of the authority that ends on or after July 1, 2006.
Games of Chance (GST/HST) Regulations — 60
60 Subsection 15(2) applies for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations , the imputed tax payable by a provincial gaming authority in respect of expenses incurred by the Interprovincial Lottery Corporation in conducting a game of chance for any reporting period of the authority that ends on or after January 1, 2008.
Games of Chance (GST/HST) Regulations — 51
51 Subsections 3 (1) and (3) apply in respect of any reporting period of a provincial gaming authority that begins after February 28, 2014.
Games of Chance (GST/HST) Regulations — 52
52 Subsection 3 (2) applies in respect of a reporting period of a provincial gaming authority that includes February 28, 2014.
Games of Chance (GST/HST) Regulations — 41
41 (1) Subsection 1(1) applies to the 2013 calendar year. (2) Subsection 1(2) applies to the 2014 and subsequent calendar years.
Games of Chance (GST/HST) Regulations — 20
20 Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2017, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2017, subclause (i)(A)(II) of the description of E 3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations , as enacted by section 3 , is to be read as follows: (II) Nova Scotia, the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations , (II.1) New Brunswick or Newfoundland and Labrador, 10%, or
Games of Chance (GST/HST) Regulations — 21
21 Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2017, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2017, subclauses (i)(A)(I) and (II) of the description of E 3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations , as enacted by section 3 , are to be read as follows: (I) Ontario, the percentage referred to in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations , (II) Nova Scotia, the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations , (III) New Brunswick or Newfoundland and Labrador, 10%, or (IV) Prince Edward Island, 10.25%, and
Games of Chance (GST/HST) Regulations — 12
12 Section 1 applies (a) to any supply made after March 2025; (b) for the purposes of calculating tax in respect of any supply (other than a supply by way of sale of real property) made before April 2025, but only in respect of the portion of the tax that becomes payable after March 2025 without having been paid before April 2025 or that is paid after March 2025 without having become payable; (c) to any supply (other than a supply deemed under Part IX of the Excise Tax Act to have been made) by way of sale of real property made before April 2025 if ownership and possession of the property are transferred to the recipient of the supply after March 2025; (d) to goods imported into Canada after March 2025; (e) to goods imported into Canada before April 2025 that are, after March 2025, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act; (f) to property brought into Nova Scotia or the Nova Scotia offshore area after March 2025; (g) to property that is brought into Nova Scotia or the Nova Scotia offshore area before April 2025 by a carrier if the property is delivered in Nova Scotia or in the Nova Scotia offshore area to a consignee after March 2025; (h) for the purpose of determining the tax rate for Nova Scotia in determining the amount for that province that, under subsection 225.2(2) of the Excise Tax Act , is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that ends after March 2025; (i) for the purposes of determining the value of E 4 in subsection 7(7) of the Games of Chance (GST/HST) Regulations for any reporting period that ends on or after February 28, 2026, except that in respect of a reporting period that includes February 28, 2026, clause (A) of that E 4 is to be read as follows: (A) if the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act and the last establishment at which the individual ordinarily worked, or to which the individual ordinarily reported, in the previous calendar year in relation to the individual’s office or employment with the authority is located in a participating province, (I) if the participating province is Nova Scotia, 13.25%, and (II) in any other case, the total of 4% and the tax rate for the participating province, and (j) for the purposes of determining or calculating any of the following if none of paragraphs (a) to (i) applies: (i) tax in respect of Nova Scotia or the Nova Scotia offshore area after March 2025, (ii) tax that is not payable in respect of Nova Scotia or the Nova Scotia offshore area, but that would have been payable after March 2025 in the absence of certain circumstances described in Part IX of the Excise Tax Act , or (iii) an amount or number, at any time after March 2025, by or in accordance with an algebraic formula that makes reference to the tax rate for a participating province if the amount or number is to be determined or calculated in respect of Nova Scotia or the Nova Scotia offshore area.
Games of Chance (GST/HST) Regulations — 15
15 Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2026, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2026, subclause (i)(A)(II) of the description of E 3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations is to be read as follows: (II) Nova Scotia, 10.25%, or
School Cafeteria Food and Beverages (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 taxable school cafeteria food and beverages . * S.C. 1990, c. 45, s. 12
School Cafeteria Food and Beverages (GST/HST) Regulations — 2
2 In these Regulations, Act means the Excise Tax Act . ( Loi )
School Cafeteria Food and Beverages (GST/HST) Regulations — 3
3 For the purposes of section 12 of Part III of Schedule V to the Act, the following are prescribed food and beverages: (a) carbonated beverages; (b) beverages included in paragraph 1(d) of Part III of Schedule VI to the Act, when sold in cans, cartons or bottles; and (c) foods included in any of paragraphs 1(e) to (l) of Part III of Schedule VI to the Act, when prepackaged for sale to consumers.
Export Inspection and Certification Exemption Regulations — *
The Minister of Agriculture, pursuant to subsection 19(6) of the Health of Animals Act * , hereby makes the annexed Regulations exempting animals from the application of section 19 of the Health of Animals Act . * S.C. 1990, c. 21
Export Inspection and Certification Exemption Regulations — Export Inspection and Certification Exemption Regulations
Dated at Ottawa, the 10th day of December, 1990
Export Inspection and Certification Exemption Regulations — 1
1 These Regulations may be cited as the Export Inspection and Certification Exemption Regulations .
Export Inspection and Certification Exemption Regulations — 2
2 All animals are exempt from the application of section 19 of the Health of Animals Act except for horses, swine, foxes, mink, members of the suborder rumenatiae and members of the family camelidae .
Value of Imported Goods (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 the manner of determining the value of goods imported in certain circumstances. * S.C. 1990, c. 45, s. 12
Value of Imported Goods (GST/HST) Regulations — 2
2 (1) In these Regulations, Act means the Excise Tax Act ; ( Loi ) Canadian customs waters means Canadian customs waters within the meaning of the Vessel Duties Reduction or Removal Regulations ; ( eaux douanières canadiennes ) carrier media means goods capable of storing software; ( support de transmission ) month [Repealed, SOR/99-321, s. 2.] process , in respect of any goods, includes the adjustment, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging, repair or testing of the goods; ( traitement ) qualifying vehicle has the same meaning as in section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations ; ( véhicule admissible ) remaining duties payable , in respect of any goods, means the total of all customs duties, excise duties and excise taxes (other than tax under Part IX of the Act) in respect of the goods to the extent that they have not been remitted, removed, relieved or reduced; ( droits à payer ) software means instructions or data to be processed by data processing equipment; ( logiciel ) value for duty means value for duty within the meaning of the Customs Act ; ( valeur en douane ) vessel means a vessel within the meaning of the Vessel Duties Reduction or Removal Regulations . ( navire ) (2) For the purposes of these Regulations, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period. SOR/99-321, s. 2; 2012, c. 19, s. 47
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
Canadian customs waters means Canadian customs waters within the meaning of the Vessel Duties Reduction or Removal Regulations ; ( eaux douanières canadiennes )
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
carrier media means goods capable of storing software; ( support de transmission )
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
process , in respect of any goods, includes the adjustment, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging, repair or testing of the goods; ( traitement )
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
qualifying vehicle has the same meaning as in section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations ; ( véhicule admissible )
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
remaining duties payable , in respect of any goods, means the total of all customs duties, excise duties and excise taxes (other than tax under Part IX of the Act) in respect of the goods to the extent that they have not been remitted, removed, relieved or reduced; ( droits à payer )
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
software means instructions or data to be processed by data processing equipment; ( logiciel )
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
value for duty means value for duty within the meaning of the Customs Act ; ( valeur en douane )
Value of Imported Goods (GST/HST) Regulations — Value of Imported Goods (GST/HST) Regulations
vessel means a vessel within the meaning of the Vessel Duties Reduction or Removal Regulations . ( navire )
Value of Imported Goods (GST/HST) Regulations — 3
3 For the purpose of subsection 215(2) of the Act, the value of goods described in item 19, 22, 25, 28, 29, 34, 37, 50, 51, 55 or 56 of the schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations , or, in the case of goods imported by a non-resident person, in item 4, 10, 13, 45 or 48 of that schedule, and imported in circumstances in which the terms and conditions of those Regulations are met or, if those Regulations do not apply, in which those terms and conditions (other than any respecting security) would be met if those Regulations applied, shall be determined by the formula (1/60 × A × B) + C where A is the value for duty of the goods; B is the number of months during which the goods remain in Canada; and C is the remaining duties payable in respect of the goods. SOR/99-321, s. 3
Value of Imported Goods (GST/HST) Regulations — 4
4 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported temporarily in circumstances where section 3 of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula (1/120 × A × B) + C where A is the value for duty of the vessel; B is the number of months during which the vessel remains in Canadian customs waters; and C is the remaining duties payable in respect of the vessel.
Value of Imported Goods (GST/HST) Regulations — 5
5 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported temporarily in circumstances where paragraph 11(a) of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula (1/50 × A × B) + C where A is the value for duty of the vessel; B is the number of months during which that paragraph applies in respect of the vessel; and C is the remaining duties payable in respect of the vessel.
Value of Imported Goods (GST/HST) Regulations — 6
6 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported temporarily in circumstances where paragraph 11(b) of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula (1/100 × A × B) + C where A is the value for duty of the vessel; B is the number of months during which that paragraph applies in respect of the vessel; and C is the remaining duties payable in respect of the vessel.
Value of Imported Goods (GST/HST) Regulations — 7
7 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported in circumstances where section 13 or 14 of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula A + B where A is the value of the repairs or modifications done to the vessel and in respect of which section 13 or 14 of those regulations applies; and B is the remaining duties payable in respect of the vessel.
Value of Imported Goods (GST/HST) Regulations — 8
8 For the purposes of subsection 215(2) of the Act, where any carrier media on which software is stored is imported in circumstances in which tax has or will become payable by the importer in respect of any supply made in Canada to that importer of the right to use that software, the value of the carrier media shall be determined by the formula A – B where A is the value for duty of that carrier media and software; and B is the value of that software.
Value of Imported Goods (GST/HST) Regulations — 9
9 For the purposes of subsection 215(2) of the Act, the value of a locomotive or miscellaneous railway equipment imported in circumstances where customs duties are partially remitted under Order in Council P.C. 1953-18/894 shall be determined by the formula (1/120 × A × B) + C where A is the value for duty of the locomotive or railway equipment, as the case may be; B is the number of months during which the locomotive or railway equipment, as the case may be, remains in Canada; and C is the remaining duties payable in respect of the locomotive or railway equipment, as the case may be.
Value of Imported Goods (GST/HST) Regulations — 10
10 For the purposes of subsection 215(2) of the Act, the value of railway rolling stock imported for use in international service in circumstances where the Railway Rolling Stock (International Service) Remission Order No. 4 applies and the rolling stock is temporarily diverted (within the meaning of that Order) shall be determined by the formula A + B where A is the value of the monthly rental charge for the rolling stock; and B is the remaining duties payable in respect of the rolling stock.
Value of Imported Goods (GST/HST) Regulations — 11
11 For the purposes of subsection 215(2) of the Act, the value of railway rolling stock that is imported in circumstances where code 2338 of Schedule II to the Customs Tariff applies, and that becomes subject to customs duties by reason of the temporary use of the rolling stock in Canada, shall be determined by the formula (A × B) + C where A is the average monthly rental charge for the rolling stock; B is the number of months during which the temporary use in Canada continues; and C is the remaining duties payable in respect of the rolling stock.
Value of Imported Goods (GST/HST) Regulations — 12
12 For the purposes of subsection 215(2) of the Act, except where any of sections 3 to 11 apply, the value of goods imported in circumstances where customs duties, excise duties or excise taxes (other than tax under Part IX of the Act) are reduced, removed, relieved or remitted under an Act of Parliament, or under a regulation or remission order made under an Act of Parliament, shall be determined by the formula A + B where A is the value for duty of the goods; and B is the remaining duties payable in respect of the goods.
Value of Imported Goods (GST/HST) Regulations — 13
13 For the purpose of subsection 215(2) of the Act, if (a) goods (referred to in this section as “exported goods”) have been exported for the purpose of processing them, (b) goods (referred to in this section as “processed goods”) are imported for the first time after that processing and are accompanied by evidence satisfactory to the Minister that they are the exported goods in their processed state or that they incorporate the exported goods, (c) the exported goods were not last imported in circumstances (i) in which tax, calculated on a value determined under these Regulations (other than this section and sections 8 and 12), was payable, (ii) in which the goods were prescribed goods under a provision of the Non-Taxable Imported Goods (GST/HST) Regulations , other than paragraphs 3(j) and (k), (iii) in which a person was entitled under section 215.1 of the Act to claim a rebate in respect of the goods, or (iv) if the goods were last imported before 1991, in which either (A) tax under Part VI of the Act was not payable on the goods, or (B) relief from the payment of, or a refund or remission of, that tax was provided, on the condition that the goods be exported within a certain period, and (d) where a supply has been made of the exported goods or the processed goods (i) outside Canada, (ii) to a recipient entitled under section 252 of the Act to claim a rebate in respect of the supply, or (iii) in circumstances in which the supply was included in Part V of Schedule VI to the Act, the processed goods are not being imported for the first time after that supply was made, the value of the processed goods shall be determined by the formula A +B where A is the value of the processing, including the value of any goods that were added to the exported goods, and B is the remaining duties payable in respect of the processed goods. SOR/99-321, s. 4; SOR/2002-277, s. 10