E or subsection 11 of that section, as the case may be. The direct attribution method used by a financial institution in accordance with the first paragraph, or the other attribution method used by the financial institution in accordance with the second paragraph, to determine the operative extent and the procurative extent of a direct input for any of its fiscal years must be the same as that used, if applicable, by the financial institution for the fiscal year in respect of the direct input in accordance with subsection 12 of section E or subsection 13 of that section, as the case may be.
Despite the first paragraph, if no specified method applies during any of the fiscal years of a financial institution to a particular excluded input of the financial institution, the financial institution shall use another attribution method to determine for the fiscal year the operative extent and the procurative extent of the particular excluded input.
The specified method used by a financial institution in accordance with the first paragraph, or the other attribution method used by the financial institution in accordance with the second paragraph, to determine the operative extent and the procurative extent of an excluded input for any of its fiscal years must be the same as that used, if applicable, by the financial institution for the fiscal year in respect of the excluded input in accordance with subsection 14 of section E or subsection 15 of that section, as the case may be.
Where the Minister of National Revenue consents, in accordance with subsection 17 of section E , that a method used by a financial institution for any of its fiscal years be altered or substituted with another method for the fiscal year, the Minister is deemed to consent to the alteration or substitution.
The authorization referred to in the first paragraph in respect of a fiscal year of the person ceases to have effect at the beginning of the fiscal year and is deemed never to have been granted for the purposes of this Title if, under subsection 23 of section E , the modified methods are not fair and reasonable for the purposes of that determination.
The consideration for a supply of property or a service includes 1 any duty, fee or tax imposed under an Act of Canada, other than tax imposed under Part IX of the Excise Tax Act R. E , that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, importation into Canada, consumption or use of the property or service;.
If, under Title I, a person is deemed to be the recipient of a supply in respect of which another person would, but for that deeming, be the recipient, a reference in this section to the recipient of the supply shall be read as a reference to that other person.
The consideration for each of the supplies and matters is deemed to be that part of the total of all amounts, each of which is consideration for one of those supplies or matters, that may reasonably be attributed to each of those supplies and matters. For the purposes of this formula, 1 A is the value of the consideration as otherwise determined; and. For the purposes of the formula in subparagraph b of subparagraph 2 of the second paragraph, 1 C is the amount in this section and section For the purposes of this formula, 1 A is the total number of payments that the lessee was obligated to make as consideration for the supplies of the property by way of lease under the particular agreement based on the terms of that agreement at the time it was entered into; and.
For the purposes of this formula, 1 A is the value of the consideration for the supply as otherwise determined; and. The deposit is payable in cash or in the manner prescribed by regulation, and must be kept by an authorized person in the manner prescribed by regulation until disposed of according to law.
The sixth paragraph of section Prior notice of not less than one clear day of the application must be served on the person from whom the thing was seized and on the persons who claim to have a right in the thing, if their identity is known. The sale proceeds, after deduction of the costs, must be kept by a person authorized by the Minister in the manner prescribed by regulation until disposed of according to law.
Proof of a thing seized that is destroyed in accordance with the first paragraph may be made by means of samples kept in sufficient quantity. In such a case, the judge shall determine the conditions and duration of the retention. When the Minister applies for an extension of a retention period, the Minister must prove that the extension is warranted, having regard to the circumstances and the nature of the inquiry.
Prior notice of not less than three clear days of an application for an extension of a retention period must be served on the person from whom the thing was seized and on the persons who claim to have a right in the thing seized, the deposit or the sale proceeds of the thing seized.
The judge may also, in such a case, order the person to pay the costs of seizure and preservation of the thing set by regulation. Article of the Code of Penal Procedure applies to the deposit referred to in section No application for judicial review under the Code of Civil Procedure chapter C A judge of the Court of Appeal may, on an application, summarily annul any decision, order or injunction made or granted contrary to the second paragraph.
Such application shall not be made unless advance notice has been given to the person who is the object of it at least 24 hours before the hearing of the application or within any shorter delay that the judge considers reasonable. The person objecting or the client concerned may thereafter examine the document entrusted to the clerk with the permission of a judge and on the conditions that he fixes.
A notice of at least three days must be given before the presentation of such application, to the Minister and the client concerned and, as the case may be, to the person objecting. A copy of such order shall be served upon the Minister within six days after the date on which it was rendered.
The judge shall decide the question summarily; he may examine the document concerned, hear testimony and render any order that he considers necessary. He shall decide as to the manner in which the document must be disposed of. He shall set out concisely the reasons for his decision as to the nature of the document without however revealing its details. If the advocate, notary or client are in default to present the application provided for in section 50 within the prescribed time limit or to proceed with the application, the judge shall order that the document be handed to the Minister.
The application of the first paragraph may be extended, by regulation, to coupons and share warrants negotiated by non-resident persons or on their behalf. The Minister may also require that the prescribed person or the other person obtain a Social Insurance Number. Every person required under a fiscal law or under a regulation made under such a law to file any return, report or other document requiring such information shall make a reasonable effort to obtain the information.
However, where a member of a partnership fails to file an information return in accordance with section R78 of the Regulation respecting the Taxation Act chapter I-3, r. However, the penalties do not apply in the case of a a failure to provide information referred to in section However, no person shall incur, in respect of the same omission, both the penalty under the first paragraph and the penalty under section Notwithstanding the second paragraph, a corporation referred to in the sixth paragraph shall not incur, under this section, in respect of an amount it is required to remit in a taxation year under subparagraph a of the first paragraph of section A corporation to which the fifth paragraph refers is a corporation that is not a qualified corporation for the year, for the purposes of Title VII.
Notwithstanding the foregoing, no person shall incur, in respect of the same omission, both the penalty under the first paragraph and the penalty under section of the Taxation Act. In addition to any other penalty under this Act, a reporting institution that fails to provide, within the time limit prescribed by section However, the penalty applies only if the person did not file the return or report although required to do so under section Subject to the third paragraph of section A person does not incur the penalty provided for in the first paragraph in respect of an action of the person if the person exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances to prevent the action from occurring.
Section For the purposes of the first paragraph, every person who fails to withhold or pay to the Minister an amount on account of the amount a person is required to pay for a year under section Prior notice of the application for an order shall be served by the prosecutor on the person who could be compelled under such an order, unless the person is in the presence of the judge.
The prior notice may be given with the statement of offence, specifying that the application for an order is to be made at the time of the judgment. This section does not apply in respect of Chapter III. Where an additional duty is payable after an offence contemplated in section 62 or Where an additional duty is payable after an offence contemplated in section A three-day notice of the application of the Minister shall be given to the contesting party or his attorney.
Upon order of the Court, the contestation shall then be suspended pending the result of the proceedings. The same rule applies, with the necessary modifications, to a contestation filed in accordance with Chapter IV. However, the judge may reduce the amount if the judge is satisfied that the Minister unduly delayed instituting proceedings or caused the commencement of proceedings to be delayed without sufficient cause. On application by the Minister within 30 days after a judgment is rendered in proceedings to impose a penal sanction for an offence against a fiscal law or a regulation made by the Government under a fiscal law, or within 90 days after the date on which a defendant is deemed to have been convicted of such an offence, a judge may also order the confiscation of any thing seized under any of sections 40, At the expiry of 30 days after a judgment is rendered in proceedings to impose a penal sanction for an offence against the Tobacco Tax Act chapter I- 2 or a regulation made by the Government under it or after the date on which a defendant is deemed to have been convicted of such an offence, a thing seized under any of sections 40, A notice of such a confiscation by operation of law is given with the statement of offence.
Prior notice of not less than one clear day of an application under this section must be served on the defendant, on the person from whom the thing was seized and on the persons who claim to have a right in the thing seized, the deposit referred to in the second paragraph of section The prior notice may be given to the defendant with the statement of offence, specifying that the application is to be made at the time of the judgment.
The Minister shall destroy the things confiscated or dispose of them and pay the proceeds of their sale, if any, into the Consolidated Revenue Fund. If the confiscation of raw tobacco, of packages of tobacco or of the sale proceeds referred to in section An application under the first paragraph shall be heard and decided by preference.
The application is governed by the rules of the Code of Civil Procedure chapter C The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction. Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, permit, registration number or authorization is required, without holding such a certificate or permit still in force or without being duly registered or authorized, constitutes sufficient proof to grant the injunction.
The provisions on injunctions in the Code of Civil Procedure do not apply to an application for an injunction under this section. A judicial proceeding instituted for the application or enforcement of a fiscal law and the ensuing decision do not form part of a tax record. A record created for the administration, direction or management of the Agency, or in connection with an offence under any of sections However, section To give rise to review proceedings under sections to of the Act respecting Access to documents held by public bodies and the Protection of personal information chapter A This section applies notwithstanding the first paragraph of sections 43 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information, and the rules provided in sections 83 to 87, the second and third paragraphs of section 94 and sections 95 to A right conferred by this section only applies in respect of information contained on a medium.
For the purposes of the first paragraph, the representative of a person concerned is a in the case of a natural person, the person who proves that he or she is the representative of the person concerned, that he or she is the person having parental authority or, where the person concerned is deceased, that he or she is the liquidator of the succession;.
However, information that relates to a person may only be communicated to such a representative if the information is directly related to the task the representative is performing on behalf of the person and is necessary for proper performance of the task by the representative.
For the purposes mentioned in subparagraph e of the first paragraph, the Agency shall prepare a three-year plan for the surveys it intends to carry out which involve the use of information contained in a tax record. Each year, the Agency shall prepare a report on the surveys that were carried out. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.
In such a case, the information may be communicated to the person or persons exposed to the danger, to their representative or to any person who may provide assistance. Only the information necessary for the purposes of the communication may be communicated. Where information is communicated in such a case, the person in charge of the protection of personal information shall record the communication in a register kept for such purpose. The president and chief executive officer shall determine the terms and conditions according to which the information may be communicated.
The offences to which the first paragraph refers are the following: a an offence under Division IX of the Health Insurance Act chapter A ;. Every application for authorization made under this section and the record pertaining to the hearing are confidential. The judge to whom the application for authorization is made shall hear the application ex parte and in camera. The judge may make any order the judge considers desirable to preserve the confidentiality of the application and the information submitted at the hearing.
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You sell fuel at retail. You sell alcoholic beverages unless you hold a reunion permit.
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