Bills All Sessions January 17, 1994, to present

[...] Bill C-210 C-210 Second Session, Thirty-seventh Parliament, 51 Elizabeth II, 2002 HOUSE OF COMMONS OF CANADA BILL C-210 An Act to amend the Income Tax Act (amateur sport fees) First reading, October 4, 2002 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in amateur sport. 2nd Session, 37th Parliament, 51 Elizabeth II, 2002 House of Commons of Canada BILL C-210 An Act to amend the Income Tax Act (amateur sport fees) Preamble Whereas many Canadians of all ages participate in amateur sport; Whereas the fees for participating in amateur sport are often high; And Whereas tax laws must allow for the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1 (5th Supp.)

[...] Bill C-210 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in amateur sport. 2nd Session, 37th Parliament, 51 Elizabeth II, 2002 House of Commons of Canada BILL C-210 An Act to amend the Income Tax Act (amateur sport fees) Preamble Whereas many Canadians of all ages participate in amateur sport; Whereas the fees for participating in amateur sport are often high; And Whereas tax laws must allow for the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1 (5th Supp.)

[...] Bill C-477 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in amateur sport. 1st Session, 37th Parliament, 49-50-51 Elizabeth II, 2001-2002 House of Commons of Canada BILL C-477 An Act to amend the Income Tax Act (amateur sport fees) Preamble Whereas many Canadians of all ages participate in amateur sport; Whereas the fees for participating in amateur sport are often high; And Whereas tax laws must allow for the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1 (5th Supp.)

[...] C-305 Second Session, Thirty-seventh Parliament, 51 Elizabeth II, 2002  C-305 Deuxième session, trente-septième législature, 51 Elizabeth II, 2002 house of Commons OF CANADA   chambre des communes DU CANADA BILL C-305   PROJET DE LOI C-305 An Act to amend the Income Tax Act (health club membership fees)   Loi modifiant la Loi de l’impôt sur le revenu (frais d’adhésion à un centre de conditionnement physique) First reading, November 18, 2002   Première lecture le 18 novembre 2002           Summary Sommaire This enactment amends the Income Tax Act to allow the deduction of health club membership fees paid by an individual.

[...] Le texte modifie la Loi de l’impôt sur le revenu afin de permettre la déduction des frais d’adhésion à un centre de conditionnement physique payés par un particulier.   2nd Session, 37th Parliament, 51 Elizabeth II, 2002 House of Commons of Canada Bill C-305   2e session, 37e législature, 51 Elizabeth II, 2002 Chambre des communes du Canada Projet de loi C-305       An Act to amend the Income Tax Act (health club membership fees)   Loi modifiant la Loi de l’impôt sur le revenu (frais d’adhésion à un centre de conditionnement physique)     R.S., c. 1 (5th Supp.)

[...] C-305 Second Session, Thirty-seventh Parliament, 51 Elizabeth II, 2002  C-305 Deuxième session, trente-septième législature, 51 Elizabeth II, 2002 house of Commons OF CANADA   chambre des communes DU CANADA BILL C-305   PROJET DE LOI C-305 An Act to amend the Income Tax Act (health club membership fees)   Loi modifiant la Loi de l’impôt sur le revenu (frais d’adhésion à un centre de conditionnement physique) First reading, November 18, 2002   Première lecture le 18 novembre 2002           Summary Sommaire This enactment amends the Income Tax Act to allow the deduction of health club membership fees paid by an individual.

[...] Le texte modifie la Loi de l’impôt sur le revenu afin de permettre la déduction des frais d’adhésion à un centre de conditionnement physique payés par un particulier.   2nd Session, 37th Parliament, 51 Elizabeth II, 2002 House of Commons of Canada Bill C-305   2e session, 37e législature, 51 Elizabeth II, 2002 Chambre des communes du Canada Projet de loi C-305       An Act to amend the Income Tax Act (health club membership fees)   Loi modifiant la Loi de l’impôt sur le revenu (frais d’adhésion à un centre de conditionnement physique)     R.S., c. 1 (5th Supp.)

[...] C-252 First Session, Forty-first Parliament, 60 Elizabeth II, 2011 HOUSE OF COMMONS OF CANADA BILL C-252 An Act to amend the Income Tax Act (physical activity and amateur sport fees) first reading, June 22, 2011 Mr.

[...] Stoffer 411196 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 1st Session, 41st Parliament, 60 Elizabeth II, 2011 house of commons of canada BILL C-252 An Act to amend the Income Tax Act (physical activity and amateur sport fees) Preamble Whereas physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to be encouraged; Whereas the fees for participating in physical activity or amateur sport are often high; And whereas tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1(5th Supp.)

[...] C-222 First Session, Fortieth Parliament, 57 Elizabeth II, 2008 HOUSE OF COMMONS OF CANADA BILL C-222 An Act to amend the Income Tax Act (physical activity and amateur sport fees) first reading, November 21, 2008 Mr.

[...] Stoffer 401039 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 1st Session, 40th Parliament, 57 Elizabeth II, 2008 house of commons of canada BILL C-222 An Act to amend the Income Tax Act (physical activity and amateur sport fees) Preamble Whereas physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to the encouraged; Whereas the fees for participating in physical activity or amateur sport are often high; And whereas tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1(5th Supp.)

[...] C-256 First Session, Thirty-ninth Parliament, 55 Elizabeth II, 2006 HOUSE OF COMMONS OF CANADA BILL C-256 An Act to amend the Income Tax Act (physical activity and amateur sport fees) first reading, May 4, 2006 NOTE 2nd Session, 39th Parliament This bill was introduced during the First Session of the 39th Parliament.

[...] Stoffer 391109 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 1st Session, 39th Parliament, 55 Elizabeth II, 2006 house of commons of canada BILL C-256 An Act to amend the Income Tax Act (physical activity and amateur sport fees) Preamble WHEREAS physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to the encouraged; WHEREAS the fees for participating in physical activity or amateur sport are often high; AND WHEREAS tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1(5th Supp.)

[...] C-256 First Session, Thirty-ninth Parliament, 55 Elizabeth II, 2006 HOUSE OF COMMONS OF CANADA BILL C-256 An Act to amend the Income Tax Act (physical activity and amateur sport fees) first reading, May 4, 2006 Mr.

[...] Stoffer 391109 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 1st Session, 39th Parliament, 55 Elizabeth II, 2006 house of commons of canada BILL C-256 An Act to amend the Income Tax Act (physical activity and amateur sport fees) Preamble WHEREAS physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to the encouraged; WHEREAS the fees for participating in physical activity or amateur sport are often high; AND WHEREAS tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1(5th Supp.)

[...] C-222 First Session, Fortieth Parliament, 57 Elizabeth II, 2008 HOUSE OF COMMONS OF CANADA BILL C-222 An Act to amend the Income Tax Act (physical activity and amateur sport fees) first reading, November 21, 2008 NOTE 2nd Session, 40th Parliament This bill was introduced during the First Session of the 40th Parliament.

[...] Stoffer 401039 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 1st Session, 40th Parliament, 57 Elizabeth II, 2008 house of commons of canada BILL C-222 An Act to amend the Income Tax Act (physical activity and amateur sport fees) Preamble Whereas physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to the encouraged; Whereas the fees for participating in physical activity or amateur sport are often high; And whereas tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1(5th Supp.)

[...] C-222 First Session, Fortieth Parliament, 57 Elizabeth II, 2008 HOUSE OF COMMONS OF CANADA BILL C-222 An Act to amend the Income Tax Act (physical activity and amateur sport fees) first reading, November 21, 2008 NOTE 3rd Session, 40th Parliament This bill was introduced during the First Session of the 40th Parliament.

[...] Stoffer 401039 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 1st Session, 40th Parliament, 57 Elizabeth II, 2008 house of commons of canada BILL C-222 An Act to amend the Income Tax Act (physical activity and amateur sport fees) Preamble Whereas physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to the encouraged; Whereas the fees for participating in physical activity or amateur sport are often high; And whereas tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1(5th Supp.)

[...] C-252 First Session, Forty-first Parliament, 60 Elizabeth II, 2011 HOUSE OF COMMONS OF CANADA BILL C-252 An Act to amend the Income Tax Act (physical activity and amateur sport fees) first reading, June 22, 2011 NOTE 2nd Session, 41st Parliament This bill was introduced during the First Session of the 41st Parliament.

[...] Stoffer 411196 SUMMARY This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 1st Session, 41st Parliament, 60 Elizabeth II, 2011 house of commons of canada BILL C-252 An Act to amend the Income Tax Act (physical activity and amateur sport fees) Preamble Whereas physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to be encouraged; Whereas the fees for participating in physical activity or amateur sport are often high; And whereas tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; R.S., c. 1(5th Supp.)

[...] Available on the House of Commons website at the following address: www.ourcommons.ca TABLE OF PROVISIONS An Act respecting the preclearance of persons and goods in Canada and the United States Preamble Short Title 1 Preclearance Act, 2016 Interpretation and Application 2 Definitions 3 Binding on Her Majesty Designation of Ministers 4 Act Part 1 Preclearance by the United States in Canada Definitions 5 Definitions Designation of Preclearance Areas and Preclearance Perimeters 6 Preclearance area 7 Preclearance perimeter 8 Modify or cancel 9 Canadian law Powers, Duties and Functions in Preclearance Area and Preclearance Perimeter Preclearance 10 Preclearance powers, duties and functions 11 Compliance with Canadian law 12 Duties, taxes and fees Other Powers and Justification 13 Frisk search for dangerous thing 14 Detention — offence

[...] whether a traveller or goods bound for the United States is or are admissible into that country and, if applicable, to permit them to enter that country.Limitation (2) A preclearance officer is not permitted to exercise any powers of questioning or interrogation, examination, search, seizure, forfeiture, detention or arrest that are conferred under the laws of the United States.Compliance with Canadian law 11 (1) A preclearance officer must exercise their powers and perform their duties and functions under this Act in accordance with Canadian law, including the Canadian Charter of Rights and Freedoms, the Canadian Bill of Rights and the Canadian Human Rights Act.Training — preclearance officer (2) The Minister must, in accordance with paragraph 2 of Article IX of the Agreement, provide every preclearance officer with training on the Canadian law that applies to the exercise of the preclearance officer’s powers and the performance of their duties and functions under this Act.Duties, taxes

[...] and fees 12 (1) For greater certainty, in the course of preclearing travellers and goods, a preclearance officer may collect duties, taxes and fees in accordance with the laws of the United States on importation of goods, immigration, agriculture and public health and safety.Penalties or sanctions (2) For greater certainty, in the course of preclearing travellers and goods, a preclearance officer may impose administrative monetary penalties or other civil sanctions in accordance with those laws.Exception — Canadian prosecution (3) However, no such penalty or other sanction is to be imposed if a prosecution for an offence under an Act of Parliament is instituted in Canada with respect to the act or omission that would give rise to it.

[...] (zone de précontrôle) preclearance legislation means (a) the provisions — of an Act of Parliament other than this Act, or of regulations made under such an Act — that apply in respect of the entry of persons or the importation of goods into Canada, including provisions relating to customs, agriculture or public health and safety; and (b) the provisions — of an Act of a provincial legislature, or of regulations made under such an Act — that authorize the collection by a border services officer of taxes, fees, mark-ups or other amounts.

[...] and fees — owing under preclearance legislation.Sections 20 and 21 of Customs Act (5) For the purposes of sections 20 and 21 of the Customs Act, goods, as defined in section 2 of that Act, are to be treated as if they have been transported entirely within Canada if they are transported from a preclearance area or preclearance perimeter to a place in Canada over territory or waters outside Canada.Application of Immigration and Refugee Protection Act 48 (1) For greater certainty, a traveller in a preclearance area or preclearance perimeter who is seeking to enter Canada is, for the purposes of the Immigration and Refugee Protection Act, outside Canada.No claim for refugee protection (2) No claim for refugee protection under section 99 of the Immigration and Refugee Protection Act may be made in a preclearance area or preclearance perimeter.Powers, duties and functions (3) Subject to section 49 and the regulations, a border services officer may, in a preclearance area or preclearance

[...] C-252 First Session, Thirty-eighth Parliament, 53 Elizabeth II, 2004  C-252 Première session, trente-huitième législature, 53 Elizabeth II, 2004 house of Commons OF CANADA   chambre des communes DU CANADA BILL C-252   PROJET DE LOI C-252 An Act to amend the Income Tax Act (physical activity and amateur sport fees)   Loi modifiant la Loi de l’impôt sur le revenu (frais liés à la pratique d’une activité physique et d’un sport amateur) First reading, November 1, 2004   Première lecture le 1er novembre 2004        Summary Sommaire This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.

[...] Le texte modifie la Loi de l’impôt sur le revenu afin d’autoriser la déduction de certains frais liés à la pratique d’une activité physique ou d’un sport amateur par un particulier ou une personne à sa charge.   1st Session, 38th Parliament, 53 Elizabeth II, 2004 House of Commons of Canada Bill C-252   1re session, 38e législature, 53 Elizabeth II, 2004 Chambre des communes du Canada Projet de loi C-252       An Act to amend the Income Tax Act (physical activity and amateur sport fees)   Loi modifiant la Loi de l’impôt sur le revenu (frais liés à la pratique d’une activité physique et d’un sport amateur)     Preamble R.S., c. 1 (5thSupp.)  

[...] Whereasphysical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to the encouraged;  Whereas the fees for participating in physical activity or amateur sport are often high;  And Whereas tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians; Now, Therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:   Attendu : que l’activité physique et le sport amateur sont des éléments clés de la promotion de la santé physique et mentale des Canadiens et doivent être encouragés; que les frais entraînés par la pratique d’une activité physique ou d’un sport amateur sont souvent élevés; que les lois fiscales doivent permettre la déduction de ces frais afin d’alléger le fardeau fiscal des Canadiens, Sa Majesté, sur l’avis et avec le consentement du Sénat et de la Chambre des communes du Canada, édicte :   Préambule

[...] “maximum fee” « frais maximaux » “maximum fee” means the maximum fee set by regulations made under section 9.

[...] “promoter” « promoteur » “promoter” means a person who, directly or indirectly, accepts or charges a fee in respect of a disability tax credit request.

[...] PROMOTER'S FEE Prohibition 3. (1) It is prohibited for a promoter to accept or charge a fee that exceeds the maximum fee.

[...] Penalty for fee exceeding maximum fee (2) Every promoter who contravenes subsection (1) is liable to a penalty in respect of the fee equal to the total of $1,000 and the amount determined by the formula A – (B + C) where A      is the fee in respect of a disability tax credit request, B      is the maximum fee, and C      is the amount of the fee in respect of the disability tax credit request that is repaid to the claimant within 120 days after notification is given to the Minister in accordance with section 4 or any longer period that is acceptable to the Minister.

[...] Every promoter who contravenes section 3 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than 100% and not more than 200% of the total of all amounts by which the fee exceeds the maximum fee amount in respect of a disability tax credit request.

[...] “maximum fee” « frais maximaux » “maximum fee” means the maximum fee set by regulations made under section 9.

[...] “promoter” « promoteur » “promoter” means a person who, directly or indirectly, accepts or charges a fee in respect of a disability tax credit request.

[...] PROMOTER'S FEE Prohibition 3. (1) It is prohibited for a promoter to accept or charge a fee that exceeds the maximum fee.

[...] Penalty for fee exceeding maximum fee (2) Every promoter who contravenes subsection (1) is liable to a penalty in respect of the fee equal to the total of $1,000 and the amount determined by the formula A – (B + C) where A      is the fee in respect of a disability tax credit request, B      is the maximum fee, and C      is the amount of the fee in respect of the disability tax credit request that is repaid to the claimant within 120 days after notification is given to the Minister in accordance with section 4 or any longer period that is acceptable to the Minister.

[...] Every promoter who contravenes section 3 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than 100% and not more than 200% of the total of all amounts by which the fee exceeds the maximum fee amount in respect of a disability tax credit request.

[...] E-15 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:1 Section 154 of the Excise Tax Act is amended by adding the following after subsection (2): Exception Start of inserted block (2.‍1) For the purposes of paragraph (2)‍(b), a provincial levy does not include a tax, duty or fee imposed in respect of carbon.

[...] Fees (4) The taxing authority shall pay the assessor’s fees.

[...] E-15Excise Tax Act1 Section 154 of the Excise Tax Act is amended by adding the following after subsection (2): Levies excluded from consideration Start of inserted block 154 (2.‍1) Despite subsection (2), for the purposes of this Part, the consideration for a supply of property or a service does not include (a) any tax, duty or fee imposed under the Greenhouse Gas Pollution Pricing Act; or (b) any provincial levy imposed in respect of carbon.

[...] Fees (4) The taxing authority shall pay the assessor’s fees.

[...] (10) Real Property: corrects a problem of double taxation in circumstances involving the sale of a new residence situated on leased land; ensures that condominium fees and related parking fees for single detached condominium units receive the same exempt treatment as do multiple-unit condominium fees; ensures that the appropriate amount of tax applies to a new residential complex such as an apartment building when the complex is built on leased land

[...] agent'' means (a) a prescribed agent of Her Majesty in right of Canada, or (b) an agent of Her Majesty in right of a province (i) that pays tax because of an agreement under section 32 of the Federal-Provincial Fiscal Arrangements Act entered into by the government of the province, or (ii) that is prescribed; 1997, c. 10, s. 150(3) (2) The portion of the definition ``direct cost'' in subsection 123(1) of the Act after paragraph (b) is replaced by the following: and, for the purposes of this definition, the consideration paid or payable by a supplier for property or a service is deemed to include (c) tax under this Part payable by the supplier in respect of the acquisition or importation of the property or service by the supplier , (d) if the property was brought into a participating province from a non-participating province , any tax under this Part payable by the supplier in respect of the bringing in of the property into the participating province, and (e) any tax

[...] , duty or fee payable in respect of the acquisition or importation of the property or service by the supplier and prescribed for the purposes of section 154, excluding the portion of the tax (other than tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax, R.S.Q., c.

[...] (9) Subsection (2) applies to supplies for which consideration becomes due after 1996 or is paid after 1996 without having become due, except that (a) paragraph (d) of the definition ``direct cost'' in subsection 123(1) of the Act, as enacted by subsection (2), applies only with respect to supplies for which consideration becomes due after March 1997 or is paid after March 1997 without having become due; and (b) with respect to any supply made on or before November 26, 1997, other than a supply in respect of which the supplier charges the recipient an amount as tax under Part IX of the Act, (i) if all of the consideration for the supply became due or was paid before April 1997, paragraph (e) of that definition shall be read as follows: (e) any tax, duty or fee payable in respect of the acquisition or importation of the property or service by the supplier and prescribed for the purposes of section 154, excluding the portion of the tax, duty or fee that is recovered or recoverable by

[...] the supplier; and (ii) if any consideration for the supply becomes due after March 1997 or is paid after March 1997 without having become due, that paragraph shall be read as follows: (e) any tax, duty or fee payable in respect of the acquisition or importation of the property or service by the supplier and prescribed for the purposes of section 154; (10) Subsection (3) is deemed to have come into force on December 17, 1990 except that, with respect to any supply for which all the consideration became due or was paid before July 30, 1998, (a) if consideration for the supply became due or was paid before December 8, 1994 and the supplier did not, before that day, charge or collect any amount as or on account of tax under Part IX of the Act in respect of the supply, paragraph (q) of the definition ``financial service'' in subsection 123(1) of the Act, as enacted by subsection (3), shall be read as follows: (q) the provision of management or administrative services to a corporation,

[...] providing for a refund to consumers when merchants cannot meet their primary obligation to provide the agreed-to goods or services, which includes the duty for parties to act in good faith even when faced with extraordinary circumstances; And whereas it is important to recognize passengers’ rights, including the right to a refund when air services are cancelled; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada enacts as follows: 1996, c. 10Canada Transportation Act1 The Canada Transportation Act is amended by adding the following after section 85.‍1: Start of inserted block Cancellation of Air Services End of inserted block Providing refund — cancelled air service Start of inserted block 85.‍2 (1) For greater certainty and despite any provision of this Act or any regulation made under this Act, the carrier who cancels an air service, for reasons beyond or within their control, must refund the passenger the costs, fees

[...] , charges and taxes that the passenger has paid for the air service not received.

[...] (2) Subsection (1) shall be deemed to have come into force on December 17, 1990. 6. (1) The Act is amended by adding the following after section 148: Meaning of ``gross revenue'' 148.1 (1) In this section, ``gross revenue'' of a person for a fiscal year of the person means the amount, if any, by which (a) the total of all amounts each of which is (i) a gift that is received or becomes receivable (depending on the method, in this paragraph referred to as the ``accounting method'', followed by the person in determining the person's revenue for the year) by the person during the fiscal year, (ii) a grant, subsidy, forgivable loan or other assistance (other than a refund or rebate of, or credit in respect of, taxes, duties or fees imposed by an Act of Parliament or the legislature of a province) in the form of money that is received or becomes receivable (depending on the accounting method) by the person during the fiscal year from a government, municipality or other public authority

[...] It amends the Federal-Provincial Fiscal Arrangements Act to clarify that when a federal corporation listed in Schedule I to that Act pays provincial taxes or fees, wholly-owned subsidiaries of that corporation also pay provincial taxes or fees.

[...] Section 34 of the Federal-Provincial Fiscal Arrangements Act is replaced by the following: Payments in respect of provincial tax or fee imposed by participating province 34.

[...] Where, in respect of any transaction, matter or thing, a provincial tax or fee is imposed or levied under a law of a participating province and the provincial tax or fee would be payable by a corporation included in Schedule I if that law were applicable to the corporation, the corporation shall, in respect of any such transaction, matter or thing, pay the provincial tax or fee so imposed or levied as and when it would be required to do so if that law were applicable to it. 56.

[...] professionnel du marché de l’art » “art market professional” means any person engaged in the business of dealing in artistic works, including (a) an auctioneer, (b) the owner or operator of an art gallery, (c) the owner or operator of a museum, (d) an art dealer, and (e) an antique dealer; “Canadian citizen” « citoyen canadien » “Canadian citizen” means a Canadian citizen within the meaning of the Citizenship Act; “permanent resident of Canada” « résident permanent du Canada » “permanent resident of Canada” means a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act; “resale right” « droit de suite » “resale right” means the right described in subsection 4.2(1); “resale royalty” « redevance pour droit de suite » “resale royalty” means the royalty described in subsection 4.2(3); “sale price” « prix de vente » “sale price” means the price paid by the buyer for the work, but does not include any buyer's premium or other fee

[...] or tax payable on the sale; “work” « oeuvre » “work” means an artistic work, including a painting, sculpture, collage, print, lithograph, tapestry and a ceramic or glassware item, but not including a map, chart, plan, photograph or architectural work or a copy of an artistic work, unless the copy is one of a limited number that has been made by the author or with their authorization.

[...] professionnel du marché de l’art » “art market professional” means any person engaged in the business of dealing in artistic works, including (a) an auctioneer, (b) the owner or operator of an art gallery, (c) the owner or operator of a museum, (d) an art dealer, and (e) an antique dealer; “Canadian citizen” « citoyen canadien » “Canadian citizen” means a Canadian citizen within the meaning of the Citizenship Act; “permanent resident of Canada” « résident permanent du Canada » “permanent resident of Canada” means a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act; “resale right” « droit de suite » “resale right” means the right described in subsection 4.2(1); “resale royalty” « redevance pour droit de suite » “resale royalty” means the royalty described in subsection 4.2(3); “sale price” « prix de vente » “sale price” means the price paid by the buyer for the work, but does not include any buyer's premium or other fee

[...] or tax payable on the sale; “work” « oeuvre » “work” means an artistic work, including a painting, sculpture, collage, print, lithograph, tapestry and a ceramic or glassware item, but not including a map, chart, plan, photograph or architectural work or a copy of an artistic work, unless the copy is one of a limited number that has been made by the author or with their authorization.

[...] These measures are summarized below: (1) Tax Credits for Individuals: enriches the education tax credit, tuition fee tax credit and credit for infirm dependants

[...] RIGHT TO BE INFORMED Duty to disclose pricing 14. (1) In order to enable a purchaser of an air service to readily determine the total amount to be paid for the service, every air carrier who advertises a price for an air service must (a) include in the advertised price all costs to the carrier of providing the service; and (b) specify in the advertisement all fees, charges and taxes that are collected by the carrier on behalf of another person in respect of the service.

[...] RIGHT TO BE INFORMED Duty to disclose pricing 14. (1) In order to enable a purchaser of an air service to readily determine the total amount to be paid for the service, every air carrier who advertises a price for an air service must (a) include in the advertised price all costs to the carrier of providing the service; and (b) specify in the advertisement all fees, charges and taxes that are collected by the carrier on behalf of another person in respect of the service.

[...] (compte intermédiaire) other revenues means (a) tax revenues and fees imposed or collected by a First Nation under a law or agreement, other than (i) local revenues, and (ii) revenues from taxes administered by His Majesty in right of Canada on the First Nation’s behalf, including under the First Nations Goods and Services Tax Act, unless an agreement between them specifically permits the use of the revenues as security for a loan referred to in paragraph 74(b) and any other applicable conditions are satisfied; (b) royalties payable to a First Nation under the Framework Agreement, as defined in subsection 2(1) of the Framework Agreement on First Nation Land Management Act, or under the First Nations Oil and Gas and Moneys Management Act; (c) royalties payable to His Majesty in right of Canada under the Indian Act or the Indian Oil and Gas Act on behalf of a First Nation that has assumed control of its moneys under the First Nations Oil and Gas and Moneys Management Act; (d) revenues

[...] loan are actually paid in that year. 2018, c. 27, par. 414(m)‍(E)9 Section 15 of the Act is replaced by the following: Reporting of other revenues14.‍1 If a First Nation is using other revenues as security for a loan from the First Nations Finance Authority, the First Nation shall account for all of its other revenues — including other revenues that have not been used as security for the loan — separately from its other moneys, and shall provide that accounting information to the Authority and the First Nations Financial Management Board on request.Non-application of certain provisions15 Paragraphs 83(1)‍(a) and (b) to (g) and section 84 of the Indian Act do not apply to a First Nation and any regulations made under paragraph 73(1)‍(m) of that Act do not apply to a First Nation in respect of the borrowing of money under a law made under paragraph 5(1)‍(d) or 8.‍1(1)‍(a).10 The definition taxpayer in section 16 of the Act is replaced by the following: taxpayer means a person paying taxes

[...] or fees under a law made under paragraph 5(1)‍(a) or (a.‍1).‍

[...] RIGHT TO BE INFORMED Duty to disclose pricing 14. (1) Every air carrier who advertises a price for an air service shall (a) include in the advertised price all costs to the carrier of providing the service; and (b) specify in the advertisement all fees, charges and taxes that are collected by the carrier on behalf of another person in respect of the service so as to enable a purchaser of the service to readily determine the total amount to be paid for the service.

[...] RIGHT TO BE INFORMED Duty to disclose pricing 14. (1) In order to enable a purchaser of an air service to readily determine the total amount to be paid for the service, every air carrier who advertises a price for an air service must (a) include in the advertised price all costs to the carrier of providing the service; and (b) specify in the advertisement all fees, charges and taxes that are collected by the carrier on behalf of another person in respect of the service.

[...] Fee simple estate TAXATION 8.       

[...] Tax Treatment Agreement given effect 9.       

[...] RIGHT TO BE INFORMED Duty to disclose pricing 14. (1) Every air carrier who advertises a price for an air service shall (a) include in the advertised price all costs to the carrier of providing the service; and (b) specify in the advertisement all fees, charges and taxes that are collected by the carrier on behalf of another person in respect of the service so as to enable a purchaser of the service to readily determine the total amount to be paid for the service.

[...] Fee simple estate TAXATION 8.       

[...] Tax Treatment Agreement given effect 9.       

[...] RIGHT TO BE INFORMED Duty to disclose pricing 14. (1) Every air carrier who advertises a price for an air service shall (a) include in the advertised price all costs to the carrier of providing the service; and (b) specify in the advertisement all fees, charges and taxes that are collected by the carrier on behalf of another person in respect of the service so as to enable a purchaser of the service to readily determine the total amount to be paid for the service.

[...] Fee simple estate TAXATION 8.       

[...] Tax Treatment Agreement given effect 9.       

[...] Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] However, such management fees may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the management fees the tax so charged shall not exceed 10 per cent of the gross amount of the management fees. 3.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] payable in respect of the supply or importation, 14/114, and (b) in any other case, 6/106, B      is the total of all amounts each of which is (a) the consideration that became due, or was paid without having become due, by the registrant during that period but before January 1, 2008, in respect of the supply of the property or service to the registrant, (b) the tax under Division II or III that became payable, or was paid without having become payable, by the registrant during that period but before January 1, 2008, in respect of the supply or importation of the property or service, (c) in the case of tangible personal property that was imported by the registrant, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act, the Special Import Measures Act or any other law relating to customs, that became due or was paid without having become due, by the registrant during that period but before January 1, 2008, (d) the amount of a tax

[...] , duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the registrant during that period but before January 1, 2008, in respect of the property or service, other than tax imposed under an Act of a legislature of a province to the extent that the tax is recoverable by the registrant under that Act, (e) a reasonable gratuity paid by the registrant during that period but before January 1, 2008, in connection with the supply, or (f) interest, a penalty or other amount paid by the registrant during that period but before January 1, 2008, if the amount was charged to the registrant by the supplier because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue, C      is (a) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the supply or importation

[...] , 13/113, and (b) in any other case, 5/105, and D      is the total of all amounts each of which is (a) the consideration that became due, or was paid without having become due, by the registrant during that period but on or after January 1, 2008, in respect of the supply of the property or service to the registrant, (b) the tax under Division II or III that became payable, or was paid without having become payable, by the registrant during that period but on or after January 1, 2008, in respect of the supply or importation of the property or service, (c) in the case of tangible personal property that was imported by the registrant, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act, the Special Import Measures Act or any other law relating to customs, that became due, or was paid without having become due, by the registrant during that period but on or after January 1, 2008, (d) the amount of a tax, duty or fee prescribed

[...] by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the registrant during that period but on or after January 1, 2008, in respect of the property or service, other than tax imposed under an Act of a legislature of a province to the extent that the tax is recoverable by the registrant under that Act, (e) a reasonable gratuity paid by the registrant during that period but on or after January 1, 2008, in connection with the supply, or (f) interest, a penalty or other amount paid by the registrant during that period but on or after January 1, 2008, if the amount was charged to the registrant by the supplier because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue.

[...] (10) Real Property: corrects a problem of double taxation in circumstances involving the sale of a new residence situated on leased land; ensures that condominium fees and related parking fees for single detached condominium units receive the same exempt treatment as do multiple-unit condominium fees; ensures that the appropriate amount of tax applies to a new residential complex such as an apartment building when the complex is built on leased land

[...] an independent sales contractor of a direct seller means (a) property (other than an exclusive product of the direct seller) (i) that is a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or other personal property acquired, manufactured or produced by the person for sale to assist in the promotion, sale or distribution of exclusive products of the direct seller, and (ii) that is neither sold nor held for sale by the person to an independent sales contractor of the direct seller who is acquiring the property for use as capital property, and (b) the service of shipping or handling, or processing an order for, either property included in paragraph (a) or an exclusive product of the direct seller; (2) Section 178.1 of the Act is amended by adding the following in alphabetical order: ``applicable provincial tax'' « taxe provinciale applicable » ``applicable provincial tax'' means any amount that can reasonably be attributed to a tax

[...] , duty or fee imposed under an Act of the legislature of a province and prescribed for the purposes of section 154; (3) Subsections (1) and (2) are deemed to have come into force on February 24, 1998 except that paragraph (b) of the definition ``sales aid'' in section 178.1 of the Act, as enacted by subsection (1), applies to a service only if no consideration for the supply of the service became due, or was paid, on or before that day. 30. (1) Section 178.3 of the Act is amended by adding the following after subsection (6): Bad debt on sale by contractor (7) If (a) a direct seller has made a supply of an exclusive product of the direct seller in circumstances in which an amount was required under paragraph (1)(d) to be added in determining the net tax of the direct seller, (b) a particular independent sales contractor of the direct seller has or would have, but for paragraph (2)(e), also made a supply of the product to a person with whom the particular contractor was dealing at arm's

[...] Contents of regulations (2) Without limiting the generality of subsection (1), regulations shall be made under that subsection requiring a carrier who advertises a price for an air service to include in the price all costs to the carrier of providing the service and to indicate in the advertisement all fees, charges and taxes collected by the carrier on behalf of another person in respect of the service, so as to enable a purchaser of the service to readily determine the total amount to be paid for the service.

[...] Regulations may prescribe (3) Without limiting the generality of subsection (1), the regulations may prescribe what are costs, fees, charges and taxes for the purposes of subsection (2).

[...] (argent) provincial levy means (a) a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service, other than (i) a tax, duty or fee that is included in the Taxes, Duties and Fees (GST/HST) Regulations or that would be so included if paragraph 3(b) of those Regulations were read without reference to subparagraph (iv) of that paragraph, or (ii) a prescribed tax, duty, fee or amount; or (b) a prescribed tax, duty or fee.

[...] Levies included in consideration 15 For the purposes of this Act, the consideration for a supply of property or a service includes (a) any tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of the supply, production or importation of the property or service, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the property or service; (b) any provincial levy that is payable or collectible in respect of the supply or production of the property or service; and (c) any other amount that is collectible in respect of the supply or production of the property or service under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy.

[...] Retail value of subject item 16 For the purposes of this Act, the retail value of a subject item at any time is the amount determined by the formula A + B + C + D where A is the fair market value of the subject item at that time; B is the total of all amounts, each of which is a fee or charge in respect of the transportation or freight of the subject item but only to the extent that the amount is not included in the determination of A; C is the total of all amounts, each of which is an amount described in any of the following paragraphs but only to the extent that each amount is not included in the determination of A: (a) a tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of a supply of the subject item or in respect of the production or importation of the subject item, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the subject item, (b) a provincial levy that is payable or collectible in

[...] process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a physician acting in the course of the practise of medicine, or a prescribed person acting in prescribed circumstances, (c) all or substantially all of which is of property or a service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual, and (d) in respect of which an amount, other than a nominal amount, is paid or payable as medical funding to the supplier; “medical funding” « subvention médicale » “medical funding” of a supplier in respect of a supply means an amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes

[...] , duties or fees imposed under any statute) that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made; “midwife” « sage-femme » “midwife” means a person who is entitled under the laws of a province to practise the profession of midwifery; “physician” « médecin » “physician” means a person who is entitled under the laws of a province to practise

[...] the profession of medicine; “qualifying funding” « subvention admissible » “qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or part or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public

[...] Contents of regulations (2) Without limiting the generality of subsection (1), regulations may be made under that subsection requiring a carrier who advertises a price for an air service to (a) include in the price all costs to the carrier of providing the service, and (b) indicate in the advertisement all fees, charges and taxes collected by the carrier on behalf of another person in respect of the service, so as to enable a purchaser of the service to readily determine the total amount to be paid for the service.

[...] Regulations may prescribe (3) Without limiting the generality of subsection (1), the regulations may prescribe what are costs, fees, charges and taxes for the purposes of subsection (2).

[...] ``financial assistance'' « aide financière » ``financial assistance'' means a payment, loan or loan guarantee, but does not include (a) a refund, remission, reduction or deferral, or any other form of relief from the payment, of a tax, duty or fee, other than relief provided by law to permit the undertaking of an activity specifically named in the law; (b) assistance for anything done preliminary to a project, such as a feasibility study, that does not have effects on the environment; or (c) assistance for an environmental or socio-economic study undertaken in relation to the assessment of a project, except a study that itself comprises a project.

[...] commission or other organization of any kind; (12) Subsection 123(1) of the Act is amended by adding the following in alphabetical order: ``direct cost'' « coût direct » ``direct cost'' of a supply of tangible personal property or a service means the total of all amounts each of which is the consideration paid or payable by the supplier (a) for the property or service if it was purchased by the supplier for the purpose of making a supply by way of sale of the property or service, or (b) for an article or material (other than capital property of the supplier) that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property, or is to be consumed or expended directly in the process of manufacturing, producing, processing or packaging the property and, for the purpose of this definition, the consideration paid or payable by a supplier for property or a service is deemed to include any tax

[...] , duty or fee that is payable by the supplier in respect of the acquisition or importation of the property or service and that is either prescribed for the purposes of section 154 and neither recovered nor recoverable by the supplier or is imposed under this Part; ``inter vivos trust'' Version anglaise seulement ``inter vivos trust'' means a trust other than a testamentary trust; ``office'' « charge » ``office'' has the meaning assigned by subsection 248(1) of the Income Tax Act, but does not include (a) the position of trustee in bankruptcy, (b) the position of receiver (including the position of a receiver within the meaning assigned by subsection 266(1)), or (c) the position of trustee of a trust or personal representative of a deceased individual where the person who acts in that capacity is entitled to an amount for doing so that is included in computing, for the purposes of that Act, the person's income or, where the person is an individual, the person's income from a business

[...] (3) The portion of the definition ``direct cost'' in subsection 123(1) of the Act after paragraph (b), as enacted by subsection 1(12), is replaced by the following: and, for the purpose of this definition, the consideration paid or payable by a supplier for property or a service is deemed to include any tax, duty or fee that is prescribed for the purposes of section 154 or imposed under this Part and is payable by the supplier in respect of the acquisition or importation of the property or service and, where the property was brought into a participating province by the supplier, the tax, if any, under this Part that became payable by the supplier in respect of the property when it was brought into the participating province; (4) The portion of the definition ``residential complex'' in subsection 123(1) of the Act after paragraph (e), as enacted by subsection 1(8), is replaced by the following: but does not include a building, or that part of a building, that is a hotel, a motel, an

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or supervisory board (in Portugal, conselho fiscal) or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] ARTICLE 15 Director's Fees and Remuneration of Top-Level Managerial Officials 1.

[...] The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada; the taxes imposed by the Government of Canada under the Income Tax Act, (hereinafter referred to as ``Canadian Tax''); (b) in the case of Luxembourg: (i) the income tax on individuals, (ii) the corporation tax, (iii) the special tax on directors' fees, (iv) the capital tax, and (v) the communal trade tax, (hereinafter referred to as ``Luxembourg tax''). 2.

[...] ARTICLE 16 Director's Fees Directors' fees and other similar payments derived by a resident of a Contracting State in that resident's capacity as a member of the board of directors of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] However, such management or professional fees may also be taxed in the Contracting State in which they arise and according to the laws of that State, but the tax so charged shall not exceed 20 per cent of the gross amount of the fees. 3.

[...] ARTICLE 17 Directors' Fees 1.

[...] However, such royalties and fees for included services may also be taxed in the Contracting State in which they arise and according to the laws of that State; but if the beneficial owner of the royalties or fees for included services is a resident of the other Contracting State, the tax so charged shall not exceed: (a) in the case of royalties referred to in sub-paragraph (a) of paragraph 3 and fees for included services as defined in this Article (other than services described in sub-paragraph (b) of this paragraph): (i) during the first five taxable years for which this Agreement has effect, (A) 15 per cent of the gross amount of the royalties or fees for included services as defined in this Article, where the payer of the royalties or fees is the Government of that Contracting State, a political subdivision or a public sector company, and (B) 20 per cent of the gross amount of the royalties or fees for included services in all other cases, and (ii) during the subsequent years, 15

[...] Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

[...] However, such royalties and fees for technical services may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or of the fees for technical services the tax so charged shall not exceed: (a) in the case of royalties 10 per cent of the gross amount of such royalties, (b) in the case of fees for technical services 7.5 per cent of the gross amount of such fees. 3.

[...] Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in that resident's capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in that resident's capacity as a member of the board of directors of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State for services performed in the capacity as a member of the board of directors of a company which is a resident of the other Contracting State, may be taxed in that other State.

[...] ARTICLE 16 Directors' Fees 1.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

[...] ARTICLE 16 Directors' Fees 1.

[...] Such aircraft shall not be liable for landing fees, departure tax, and similar charges.

[...] “applicable provincial tax” « taxe provinciale applicable » “applicable provincial tax”, in respect of a supply, means any amount that can reasonably be attributed to a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply that is a prescribed tax, duty or fee for the purposes of section 154.

[...] If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent establishment which the employer has in the other State. 3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.

[...] ARTICLE 15 Directors’ Fees Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

[...] (opération d’évitement)(3) Paragraph (a) of the definition contractual protection in subsection 237.‍3(1) of the Act is replaced by the following: (a) any form of insurance or other protection, including, without limiting the generality of the foregoing, an indemnity, compensation or a guarantee, that (i) either immediately or in the future and either absolutely or contingently, (A) protects a person against a failure of the transaction or series to achieve any tax benefit from the transaction or series, or (B) pays for or reimburses any expense, fee, tax, interest, penalty or similar amount that may be incurred by a person in the course of a dispute in respect of a tax benefit from the transaction or series, and (ii) is not (A) standard professional liability insurance, or (B) integral to an agreement between persons acting at arm’s length for the sale or transfer of all or part of a business (either directly or through the sale or transfer of one or more corporations, partnerships

[...] to be collected pursuant to section 284, (ii) any other TIN, including the jurisdiction of issuance, available to the reporting platform operator, (iii) any financial account identifiers, insofar as they are available to the reporting platform operator and the jurisdiction of the reportable seller’s residence is specified by the Minister, (iv) if different from the name of the reportable seller, the name of the holder of the financial account to which the consideration is paid or credited, to the extent available to the reporting platform operator, as well as any other identifying information available to the reporting platform operator with respect to that account holder, (v) each jurisdiction in which the reportable seller is resident on the basis of the procedures set out in section 286, (vi) the total consideration paid or credited during each quarter of the reportable period and the number of such relevant activities in respect of which it was paid or credited, and (vii) any fees

[...] , commissions or taxes withheld or charged by the reporting platform operator during each quarter of the reportable period; and (c) with respect to each reportable seller that provided relevant services for the rental of immovable property, (i) the items required to be collected pursuant to section 284, (ii) any other TIN, including the jurisdiction of issuance, available to the reporting platform operator, (iii) any financial account identifiers, insofar as they are available to the reporting platform operator and either the jurisdiction of residence of the reportable seller or the jurisdiction in which the immovable property is located is specified by the Minister, (iv) if different from the name of the reportable seller, the name of the holder of the financial account to which the consideration is paid or credited, to the extent available to the reporting platform operator, as well as any other identifying information available to the reporting platform operator with respect to

[...] the account holder, (v) each jurisdiction in which the reportable seller is resident on the basis of the procedures set out in section 286, (vi) the address of each property listing, determined on the basis of the procedures set out in section 287, and, if available, the land registration number, (vii) the total consideration paid or credited during each quarter of the reportable period and the number of such relevant services provided with respect to each property listing in respect of which it was paid or credited, (viii) any fees, commissions or taxes withheld or charged by the reporting platform operator during each quarter of the reportable period, and (ix) if available, the number of days each property listing was rented during the reportable period and the type of each property listing.Production of TIN 293 (1) Every reportable seller shall provide their TIN at the request of a reporting platform operator that is required under this Part to make an information return requiring

[...] order to (3) Section 2 of the Act is amended by adding the following after subsection (3): For greater certainty (4) For greater certainty, nothing in this Act shall be construed as requiring capital infrastructure or capital assets for the provision of local services on reserve lands to be located on reserve lands. 178. (1) Subsection 5(1) of the Act is amended by adding the following after paragraph (a): (a.1) respecting the charging of fees for the provision of services or the use of facilities on reserve lands, or for a regulatory process, permit, licence or other authorization, in relation to water, sewers, waste management, animal control, recreation and transportation, as well as any other similar services; (2) The portion of paragraph 5(1)(e) of the Act before subparagraph (i) is replaced by the following: (e) subject to any conditions and procedures prescribed by regulation, respecting the enforcement of laws made under paragraphs (a) and (a.1) in respect of outstanding taxes

[...] , charges or fees, including (3) Paragraph 5(1)(e) of the Act is amended by striking out “and” at the end of subparagraph (iv), by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v): (vi) the recovery of costs that are incurred by the first nation for the enforcement of those laws; (4) The portion of subsection 5(4) of the Act before paragraph (a) is replaced by the following: Appeals (4) A law made under subparagraph (1)(a)(i) shall include (5) Subsection 5(5) of the Act is repealed. 179. (1) The portion of subsection 6(1) of the Act before paragraph (b) is replaced by the following: Notice of proposed laws 6. (1) At least 30 days — or any longer period fixed by a standard made under subsection 35(1) — before making a law under paragraph 5(1)(a), (a.1) or (c), including a law repealing or amending such a law, other than a law referred to in subsection 10(1), the council of a first nation shall (a) publish a notice of the proposed law

[...] Taxation (2) Assessment officers of the Admiralty Court may, at the request of the Minister of Justice, tax any account for costs, expenses or fees submitted by the Administrator to the Minister of Finance as if the Administrator were acting for the Crown in proceedings in that Court, but, on any such taxation, no fee may be allowed in excess of that set out in the tariff referred to in subsection (1).

[...] Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

[...] Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.

[...] ARTICLE 16 Directors' Fees Directors' fees and other similar payments derived by a resident of a Contracting State in that resident's capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

[...] (2) Officers of the Admiralty Court may, at the request of the Minister of Justice, tax any account for costs, expenses or fees submitted by the Administrator to the Minister of Finance as if the Administrator were acting for the Crown in proceedings in the Court, but on any such taxation, no fee may be allowed in excess of that set out in the tariff prescribed pursuant to subsection (1). 708. (1) The Governor in Council may appoint a Deputy Administrator of the Ship-source Oil Pollution Fund to hold office during good behaviour for such term, not exceeding five years, as is fixed by the Governor in Council

[...] Taxation (2) Assessment officers of the Admiralty Court may, at the request of the Minister of Justice, tax any account for costs, expenses or fees submitted by the Administrator to the Minister of Finance as if the Administrator were acting for the Crown in proceedings in that Court, but, on any such taxation, no fee may be allowed in excess of that set out in the tariff referred to in subsection (1).

[...] (3) Section 118.61 of the Act is amended by adding the following after subsection (3): Change of Appropriate Percentage (4) For the purpose of determining the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year, in circumstances where the appropriate percentage for the taxation year is different from the appropriate percentage for the preceding taxation year, the individual’s unused tuition fee and education tax credit at the end of the preceding taxation year is deemed to be the amount determined by the formula A/B × C where A      is the appropriate percentage for the current taxation year; B      is the appropriate percentage for the preceding taxation year; and C      is the amount that would be the individual’s unused tuition and education tax credits at the end of the preceding taxation year if this section were read without reference to this subsection

[...] Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, may be taxed in that State.

[...] Article 16 Directors’ Fees Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.