GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Underused Housing Tax Act — U-0.5 13
Definitions 13 (1) The following definitions apply in this section. parameter change means a change in any of the following: (a) a rate; (b) words or expressions defined in a provision of this Act. ( modification d’un paramètre ) tax benefit has the meaning assigned by subsection 12 (1). ( avantage fiscal ) transaction has the meaning assigned by subsection 12 (1). ( opération ) Parameter change — transactions (2) If (a) a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made, (b) the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a tax benefit to one or more of the persons involved in the transaction or series of transactions, and (c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a tax benefit, arising from a parameter change, for one or more of the persons involved in the transaction or series of transactions, the amount of tax or other amount payable by, or payable to, any of those persons under this Act, or any other amount that is relevant for the purposes of computing that amount must be determined as is reasonable in the circumstances in order to deny the tax benefit to any of those persons. Denying benefit on transactions (3) Despite any other provision of this Act, a tax benefit must only be denied under subsection (2) through an assessment, reassessment or additional assessment.
Underused Housing Tax Act — U-0.5 (a)
parameter change means a change in any of the following: (a) a rate; (b) words or expressions defined in a provision of this Act. ( modification d’un paramètre )
Underused Housing Tax Act — U-0.5
tax benefit has the meaning assigned by subsection 12 (1). ( avantage fiscal )
Underused Housing Tax Act — U-0.5
transaction has the meaning assigned by subsection 12 (1). ( opération )
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Large payments 14 Every person that is required under this Act to pay an amount to the Receiver General must, if the amount is $50,000 or more, make the payment to the account of the Receiver General at (a) a bank; (b) a credit union; (c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or (d) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or hypothecs on immovables.
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Small amounts owing 15 (1) If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Act does not exceed $2.00, the amount owing by the person is deemed to be nil. Small amounts payable (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.
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Execution of returns, etc. 16 A return (other than a return filed by way of electronic filing under section 9 ), certificate or other document made under this Act by a person that is not an individual must be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person.
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Extension of time 17 (1) The Minister may at any time extend, in writing, the time for filing a return under this Act. Effect of extension (2) If the Minister extends the time within which a person must file a return under subsection (1), (a) the return must be filed within the time so extended; (b) any amount payable that the person is required to declare in the return must be paid within the time so extended; (c) any interest payable under section 23 on the amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and (d) any penalty payable under section 47 in respect of the return must be calculated as though the return were required to be filed on the day on which the extended time expires.
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Statutory recovery rights 18 Except as specifically provided under this Act or the Financial Administration Act , no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act.
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Minister’s duty 19 The Minister must administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.
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Staff 20 (1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law. Delegation of powers (2) The Minister may authorize any person employed or engaged by the Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.
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Administration of oaths 21 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
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Inquiry 22 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Act. Appointment of hearing officer (2) If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer (3) For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act. When powers to be exercised (4) A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person, in respect of whom the power is proposed to be exercised, 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable. Rights of witnesses (5) Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence. Rights of person investigated (6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.
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Specified rate of interest 23 (1) For the purposes of every provision of this Act that requires interest to be computed at a specified rate (a) if the interest is to be paid or applied on an amount payable by the Minister to a person, the specified rate in effect during a calendar quarter — being a period of three months beginning on the first day of January, April, July or October — is (i) the prescribed rate, or (ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(2) of the Interest Rates (Excise Act, 2001) Regulations ; and (b) in any other case, the specified rate in effect during a calendar quarter is (i) the prescribed rate, or (ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(1) of the Interest Rates (Excise Act, 2001) Regulations . Compound interest (2) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the specified rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid. Payment of interest that is compounded (3) For the purposes of subsection (2), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest must be added to the unpaid amount at the end of the particular day. Payment before specified date (4) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.
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Compound interest on amounts owed by Her Majesty 24 Interest must be compounded daily at the specified rate on amounts owed under this Act by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.
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Interest if Act amended 25 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.
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Waiving or reducing interest 26 (1) The Minister may, on or before the day that is 10 calendar years after the end of a calendar year of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the calendar year. Interest where amounts waived or reduced (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister must pay interest at the specified rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is paid to the person.
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Cancellation of penalties and interest 27 If at any time a person pays all amounts under section 6 payable by the person under this Act for a calendar year of the person and, immediately before that time, the total, for the calendar year, of all interest payable by the person under section 23 and penalties payable under section 47 is not more than $25, the Minister may cancel the total of the penalties and interest.
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Dishonoured instruments 28 For the purposes of this Act and section 155.1 of the Financial Administration Act , any charge that is payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that is payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.
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Keeping records 29 (1) Every person that pays or is required to pay an amount of tax and every person that is required under this Act to file a return must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Act and whether the person has complied with this Act. Minister may specify information (2) The Minister may specify the form a record is to take and any information that the record must contain. Language and location of record (3) Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French. Electronic records (4) Every person required under this Act to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Exemptions (5) The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4). Inadequate records (6) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister. General period for retention (7) Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Objection or appeal (8) If a person that is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister (9) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or confirmed delivery service, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand. Permission for earlier disposal (10) A person that is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
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Electronic funds transfer 30 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.
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Requirement to provide information or record 31 (1) Despite any other provision of this Act, the Minister may, subject to subsection (3), for any purpose related to the administration or enforcement of this Act, by a notice served or sent in accordance with subsection (2), require any person to provide any information or record. Notice (2) A notice referred to in subsection (1) may be (a) served personally; (b) sent by confirmed delivery service; or (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically. Unnamed persons (3) The Minister must not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (4). Judicial authorization (4) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the requirement is made to verify compliance by the person or persons in the group with any obligation under this Act.
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thwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; and (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada. Disposition of appeal (15) The court to which an appeal is taken under subsection (14) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (14). Stay (16) An appeal instituted under subsection (14) must stay the operation of the order or direction appealed from until judgment is pronounced. 2022, c. 5, s. 10 “32” 2024, c. 17, s. 140
Underused Housing Tax Act — U-0.5
authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. ( personne autorisée )
Underused Housing Tax Act — U-0.5 (a)
confidential information means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Act, or (b) prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (14) to a representative of a government entity that is not an official, includes only the information described in paragraph 211(6)(j) of the Excise Act, 2001 . ( renseignement confidentiel )
Underused Housing Tax Act — U-0.5
court of appeal has the same meaning as in section 2 of the Criminal Code . ( cour d’appel )
Underused Housing Tax Act — U-0.5 (a)
government entity means (a) a department or agency of the government of Canada or of a province; (b) a municipality; (c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province, (iii) a municipality, or (iv) a corporation described in this paragraph; or (e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. ( entité gouvernementale )
Underused Housing Tax Act — U-0.5
municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated. ( municipalité )
Underused Housing Tax Act — U-0.5
official means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( fonctionnaire )
Underused Housing Tax Act — U-0.5
representative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (14), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( représentant )