Exempt from Pre-Publication
and Approved
|
Statutory Authority
&
Regulatory Plan Listing
|
Employment Insurance Regulations,
amendment
(SOR/98-1,
OIC 1997-1869)
The amendment permits the
continued inclusion of the weeks of income support under
The Atlantic Groundfish Strategy (TAGS) as labour force
attachment, extending the current treatment to August 29,
1998 instead of terminating it on January 3, 1998 as
originally planned.
In effect, TAGS payments
continues to be qualifying income for Employment
Insurance benefits during the extension period.
The change could benefit 300
to 600 persons at a cost of $6-million to $12-million
over five years.
The amendment came into
effect December 10, 1997.
Contact: Don
Beaman, Senior Policy Advisor, Insurance Policy, Human
Resources Development Canada, Hull, Quebec, K1A 0J9. Tel:
6819-997-8626; Fax: 819-953-9381.
|
Employment Insurance
Act , paragraphs 7(4)(c) and 54(z.4)
Not included in Regulatory
Plan
To be published in Canada
Gazette January 7, 1998
|
Tax Court of Canada Rules
of Procedure Respecting the Unemployment Insurance Act,
amendment (renamed Tax Court of Canada Rules of Procedure
respecting the Employment Insurance Act)
(SOR/98-8,
OIC 1997-1904)
These amendments arise out
of the enactment of the Employment Insurance
Act, S.C. 1996, c. 23, and the consequential repeal
of the Unemployment Insurance Act , R.S.C.
1985, c. U-1.
Changes are made to sections
2, 4, subsections 5(1) and (2), paragraph 6(1)(a),
section 7(2), paragraphs 8(1)(a) and (b), subsection
9(5), section 17, paragraph 26(1)(b), and Schedule 5, and
a heading in Schedule 9. One of the amendments relates to
the amendment of subsection 220(1) of the Income Tax
Act.
The revised Rules come into
force January 7, 1998.
|
Tax Court of Canada
Act , subsection 20(1)
Not included in Regulatory
Plan
To be published in Canada
Gazette January 7, 1998
|
Insurable Earnings and
Collection of Premiums Regulations, amendment
(SOR/98-10,
OIC 1997-1906)
The amendment to subsection
2(1) of the Regulations provides that gratuities that an
employee is required to declare to an employer pursuant
to a provincial statute will now be included in the
definition of "insurable earnings" and thus employment
insurance premiums will be required on the amount that
must be declared pursuant to a provincial statute.
The amount used in the
calculation of unemployment benefits will also be
increased by the declared amount, thus giving the
employee the possibility of obtaining higher unemployment
insurance benefits in the event of job loss.
This amendment is as a
result of the province of Quebec's new initiative which
will require certain employees to declare their
gratuities to their employer. This new system of
declaring gratuities was announced in the province's 1997
budget.
Following an agreement
between the Federal and Quebec governments, gratuities
reported in the context of Quebec's new tax regime will
be eligible for employment insurance coverage.
Contact:
Richard Montroy, Legislative Policy Division, Revenue
Canada, 123 Slater Street, Ottawa, Ontario K1A 0L5. Tel:
613-952-6479.
|
Employment Insurance
Act , section 12
RC/R-22-L
To be published in Canada
Gazette January 7, 1998
|
Order Designating the
Province of Prince Edward Island for the Purposes of the
Definition "applicable guidelines" in Subsection 2(1) of
the Divorce Act
(SOR/98-9,
OIC 1997-1905)
This Order designates that
province of Prince Edward Island under subsection 2(1) of
the Divorce Act so that the province's
guidelines apply in divorce cases.
The provincial guidelines
adopt the Federal Child Support Guidelines
except for the two following exceptions.
- the provincial
regulations state that, in consent situations, unless
the court orders full financial disclosure pursuant to
section 21, both spouses can file with the court only
the financial documents from the preceding taxation
year and a sworn document in which they attest that
they have reviewed the other spouse's full income
information referred to in the guidelines and both
agree on the income of that spouse.
|
Divorce Act ,
subsection 2(5)
JUS/97-853-1
To be published in Canada
Gazette January 7, 1998
|
- the Provincial Child
Support Tables contain higher "Basic Amounts" under
some circumstances than the Federal Child Support
Tables for Prince Edward Island. Essentially, for one
child, the non-custodial parent monthly table basic
amounts are higher by approximately $38 at all income
levels above $9,000. For two children, the
non-custodial monthly table basic amounts are
increased by $40 at the $9,000 income level declining
gradually to no increase for incomes at $28,000 and
higher. For three children, the noncustodial monthly
table basic amounts are higher by $31 at the $9,000
income level gradually decreasing to the equal amounts
at $15,000 and higher. For four, five and six children
or more, only one income level, $10,000, is different
- the Provincial tables has a basic amount of $127
versus $116 in the federal tables. The reason for
these higher amounts is to maintain the value of
existing orders.
Prince Edward Island's Child
Support Guidelines Regulations will apply to all child
support orders made where both parents reside in Prince
Edward Island as of January 1, 1998.
Contact:
Martine Lemire, Tax Legislation Division, Department of
Finance, 140 O'Connor Street, 17th Floor, East Tower
Ottawa, Canada, K1A 0G5. Tel: 613-992-3031.
|
|
Air Transportation Tax Order, 1995,
amendment
(SOR/98-11,
OIC 1997-1910)
These amendments alter the
air transportation tax (ATT) applicable to domestic and
transborder air transportation to 4% of the fare plus $3,
to a combined maximum of $30. This Order prescribes the
flat tax component of $3 and the $30 maximum tax
applicable for these tickets.
The Order prescribes a lower
flat tax component for all one-way tickets sold after
December 31, 1997 for departures after February 28, 1998.
For these tickets, the flat tax component is reduced to
$1.50. For one-way tickets which are completed by the
passenger and are limited by the ticketing system of the
carrier to one-way travel, the maximum tax applicable
will decrease from $27.50 to $15.00 under this Order.
The Order sets a maximum
amount of tax applicable to each enplanement under a
charter ticket purchased in Canada. For charter tickets,
the maximum tax would decrease from $27.50 to $15.00 for
each enplanement effective March 1, 1998.
Prior to the sale of
Transport Canada's Air Navigation Services to NAV CANADA
on November 1, 1996, the ATT helped to pay for air
transport facilities and services provided by Transport
Canada. For a two year period following the sale, the
government is providing transitional funding to NAV
CANADA. Over this period, the ATT will be reduced as NAV
CANADA implements user fees. The ATT reductions will
coincide with the implementation of NAV CANADA user
charges on March 1, 1998. The ATT will be eliminated on
November 1, 1998.
Passengers on a $700
domestic or transborder trip originating in Canada
currently pay $55 in ATT. They will pay $30 under the new
ATT, a decrease of $25. The ATT maximum of $30 will be
paid on fares greater than $675.
The ATT generated $737
million in 1996/97. ATT revenues will be reduced with the
revised tax structure. The ATT will be eliminated
November 1, 1998, at which time NAV CANADA will assume
full responsibility for funding the air navigation
services it provides through user charges.
Contact: Dan
Cogliati, Director, Cost Recovery, Transport Canada,
Place de Ville, Ottawa, Ontario, K1A 0N5. Tel:
613-993-5769.
|
Excise Tax Act,
subparagraph ll(l)(a)(ii) and paragraphs 11(l)(b) and
(2)(b)
Not included in Regulatory
Plan
To be published in Canada
Gazette January 7, 1998
|
Income Tax Regulations
relating to Prescribed Venture Capital Corporations and
Prescribed Labour-Sponsored Venture Capital Corporations,
amendment
(SOR/98-12,
OIC 1997-1943)
Sections 6700 and 6701 of
the Regulations are amended by expanding the lists to
include a corporation that is a registered
labour-sponsored venture-capital corporation in Manitoba
pursuant to The Labour-Sponsored Venture Capital
Corporations Act (Manitoba). The change applies to 1997
and subsequent tax years.
Contact:
Martine Lemire, Tax Legislation Division, Department of
Finance, 140 O'Connor Street, 17th Floor, East Tower
Ottawa, Canada, K1A 0G5. Tel: 613-992-3031.
|
Income Tax Act ,
section 221
FIN/96-32-M
To be published in Canada
Gazette January 7, 1998
|
Locally-Engaged Staff
Employment Regulations, 1995, amendment
(SOR/98-13,
OIC 1997-1944)
These amendments vest in the
President of the Canadian Tourism Commission the powers,
functions and duties of the Deputy Minister of Foreign
Affairs regarding the persons and positions transferred
from the Department of Foreign Affairs and International
Trade with respect to foreign tourism activities, now
that they will be under the President's responsibility.
The amendments also add a
new section (6.1) after section 6 of the Regulations,
1995 and modify subsection 11(3) and the definitions of
"integrated employee" and "non-integrated employee" to
reflect this change in responsibility.
Amendments are also made in
reply to comments received earlier from the Counsel for
the Standing Joint Committee for the Scrutiny of
Regulations.
Contact:
Regis Gaudreault, Policy Advisor, Resourcing Legislation
and Policy Directorate, Public Service Commission,
L'Esplanade Laurier, West Tower, Ottawa, Ontario. Tel:
613-992-9706.
|
Public Service
Employment Act , subsection 37(1)
Not included in Regulatory
Plan
To be published in Canada
Gazette January 7, 1998
|
Canadian Wheat Board
Regulations, amendment
(SOR/98-14,
OIC 1997-1945)
These amendments establish
initial payments for the 1997-98 crop year.
More specifically, the
amendment establishes a higher initial payment for the
base grade of designated barley (an increase of $15 per
metric tonne) for the 1997-98 crop year.
Contact:
Craig Fulton, Commerce Officer, Grains and Oilseeds
Division, International Markets Bureau, Market and
Industry Services Branch, Agriculture and Agri-Food
Canada, Sir John Carling Building, 930 Carling Avenue,
Ottawa, Ontario, K1A 0C5. Tel: 613-759-7698; Fax:
613-759-7499.
|
Canadian Wheat Board
Act , sections 32, 47 and 61; Canadian Wheat
Board Regulations , section 9.
Not included in Regulatory
Plan
To be published in Canada
Gazette January 7, 1998
|
Order Respecting the
Withdrawal from Disposal of Certain Lands in the
Northwest Territories (East Arm of Great Slave Lake
National Park, Great Slave Lake, N.W.T.)
(SI/98-3,
OIC 1997-1922)
The Order repeals the
Withdrawal from Disposal Order made by OIC P.C. 1970-526
of March 24, 1970 and replaces it with this Order which
withdraws from disposal of certain lands in the Northwest
Territories in order to protect an area in the East Arm
of Great Slave Lake National Park left unprotected by the
closing of a hydroelectric plant. The lands are to be
used to establish a national park.
Contact: Ian
Sneddon, Chief, Land Management Division, Department of
Indian Affairs and Northern Development, Les Terrasses de
la Chaudière, 10 Wellington Street, Ottawa,
Ontario, K1A 0H4; Tel: 819-997-9090; Fax:
819-953-2590.
|
Territorial Lands Act,
paragraph 23(a)
INAC/R-1-I
To be published in Canada
Gazette January 7, 1998
|
Red River Basin (Manitoba)
Flood Relief Payments Remission Order
(SI/98-4,
OIC 1997-1965)
This Order remits income
tax, Canada Pension Plan and employment insurance
liabilities resulting from employers' reasonable and
voluntary flood relief payments to their employees in
respect of the devastation Red River flooding in Manitoba
in April and May 1997.
The remission is conditional
on the taxpayer waiving any benefits or rights accruing
as a result of the payments.
The payments to employees
cannot be based on employment factors such as years of
service, position or performance or be for future
services.
|
Financial Administration
Act , subsections 23(2) and 23(2.1)
Not included in Regulatory
Plan
To be published in Canada
Gazette January 7, 1998
|
Pre-Published and Approved
No comments or changes
|
Statutory Authority
&
Regulatory Plan Listing
|
Customs Duties Reduction or
Removal Order, 1988, amendment
(SOR/98-3,
OIC 1997-1894)
This Order amends the
Customs Duties Reduction or Removal Order, 1988 by
introducing eight new temporary codes and amending two
existing codes.
The changes include the
addition of:
- Code 3519: Mixtures,
containing zinc dialkyl dithiophosphate, of tariff
item No. 3811.21.00, for use in the manufacture of
lubricating oils.
- Code 3591: Polymers of
ethylene, having a molecular weight of 3 million or
more but not exceeding 6 million, of tariff item No.
3901.10.00, for use in the manufacture of rods, sticks
or profile shapes of subheading No. 3916.10 or sheet
of subheading No. 3920.1;
- Code 4304: Imitation
leather of textile fabrics or of nonwovens, containing
30% or more by weight of manmade staple fibres,
impregnated with polyurethane and with a leather-like
coating of polyurethane on one side, valued at $13/m2
or more, of tariff item No. 5603.94.90, for use in the
manufacture of hockey equipment, etc.;
- Code 4874: Foil in rolls
of tariff item No. 7607.19.99 for use in the
manufacture of smooth wall containers of subheading
No. 7612.90;
- Code 5674: Track shoe
profile bars of steel, of a width of 190 mm or more
but not exceeding 350 mm and of a height not exceeding
150 mm, of tariff item No. 7216.50.00 or 7228.70.10,
for use in the manufacture of track shoes for
track-laying machinery or vehicles;
- Code 5776: High carbon
steel strip, to specification SAE 1080, hardened and
tempered, polished, of a hardness of RC 45/47, with
sheared edges, in coils of a weight not exceeding 1
tonne, of tariff item 7211.29.90, for use in the
manufacture of power trowel blades;
- Code 6070: Flat-rolled
products of stainless steel, grade 316F, of a width of
600 mm or more, of a thickness of 3 mm or more, not
further worked than hot-rolled, not in coils, of
tariff item No. 7219.21.00, 7219.22.00 or 7219.23.00,
for use in the manufacture of screens for pulp and
paper industry;
- Code 6406: Monofilament
of nylon 6 of tariff item No. 5404.10.10 for use in
the manufacture of hair colour charts.
|
Customs Tariff,
paragraph 68(1) (a)
FIN/97-1
To be published in Canada
Gazette January 7, 1998
|
|
The amendments include:
- Code 48681 of the
schedule to the said Order is further amended by
replacing the reference to "7419.99.90" with a
reference to "5605.00.00";
- Code 62313 of the
schedule to the said Order is further amended by
replacing the reference to "7214.30.00" with a
reference to "7214.91.00, 7214.99.00 or 7228.30.00".
The estimate of revenue
foregone to the Government as a result of this Order is
approximately $1,886,000.
Contact:
Deborah Hoeg, International Trade Policy Division,
Department of Finance, Ottawa, Ontario, K1A 0G5. Tel:
613-996-7099.
|
|
Pre-Published and Approved
With comments or
changes
|
Statutory Authority
&
Regulatory Plan Listing
|
Immigration
Regulations, 1978, amendment (Investor Program)
(SOR-97-574,
OIC 1997-1864)
This amendment extends the
Investor Program one further year, to December 31, 1998,
to allow continued discussions with the Provinces and
other parties about proposals to redesign the program.
The change substitutes
December 31, 1998 for December 31, 1997 in subparagraphs
6.12(5)(a.1)(ii) and 6.14(1)(b)(ii) and paragraph
6.13(3)(b); the amendment came into effect December 12,
1997.
The amendment allows the
Minister to approve government-administered venture
capital funds with offering periods ending not later than
December 31, 1998 and to extend offering periods for
approved funds up to the new termination date. The change
applies to all provinces except Quebec, which runs its
own Investor Program.
On April 24, 1997, the
current Immigrant Investor Program was extended until
December 31, 1997 to allow more time to consider input
received following the pre-publication of regulations on
Program redesign. Under the Program, only
government-administered funds can accept subscriptions
(investors' capital). When funds are initially approved
by Citizenship and Immigration they can accept
subscriptions for a maximum of eighteen months, which is
also known as the offering period: funds can apply for
two extensions of the offering period for up to six
months each.
Contact: Don
Myatt, Director Business, Immigration Division,
Citizenship and Immigration Canada, 7th Floor, Jean
Edmonds Tower North, 300 Slater Street, Ottawa, Ontario,
K1A lL1. Tel: 613-957-0001; Fax: 613-941-9014.
|
Immigration Act
, paragraphs 114(1)(a)
CIC/95-3-M
To be published in Canada
Gazette December 24, 1997
|
Fish Inspection - Imports
(I.D. No. 97008/97009)
(SOR/98-2,
OIC 1997-1890)
The amendment establishes
the inspection requirements and fees for imported fish
and fish products.
More specifically, the
amendments:
- require that importers
of canned and ready-to-eat fish products maintain
adequate records of the processes used to produce the
products;
- ban the import of any
species of highly-toxic, tropical marine puffer fish
of the family Tetraodontidae;
|
Fish Inspection Act ,
S.C., 1997, c.6, s. 53
F&O/95-12
To be published in Canada
Gazette January 7, 1998
|
- extend the Quality
Management Program in place for the domestic fish
processing to the import sector of the industry
through the creation of a new importer licensing
regime featuring quality management program import
licences which will allow importers to conduct their
own inspections of the fish; and
- enact regulations
allowing domestic producers and importers to pack
and/or offer for sale shrimp cocktail containing
whatever quantities of shrimp they wish to be present
as determined by market forces and buyer requirements
provided that the shrimp content is clearly marked on
product labels (either expressed as a percent of the
total net weight of edible contents or as a
declaration of the total weight of shrimp in the
containers); this change revokes the prior requirement
that "shrimp cocktail" contain 36.5 per cent by weight
of shrimp meat.
- impose a revenue neutral
fee charged on each kilogram of fish imported.
Other proposed new fees
would include:
- a $5,000 fee for the
issuance of a shared or enhanced Quality Management
Program import (QMPi) licence;
- a $1,000 fee for each
inspection to determine whether a suspended or revoked
import licence should be reinstated; and
- the retention of a $30
fee for inspections of fish intended for further
processing at federally-registered plants (all other
licence fees are being replaced by the per kilogram
fee)
- per kilogram fees for
basic, shared and enhanced licences as follows:
ready-to-eat products, $0.15, $0.5, and $0.002
respectively; canned products, $0.02, $0.005, and
$0.002 respectively; for fresh fish, raw molluscan
shellfish and other products, $0.01, $0.005, and
$0.002 respectively.
Contact: D. Rideout,
Director General, Fish Inspection Directorate,
Canadian Food Inspection Agency, 59 Camelot Drive,
Nepean, Ontario K1A 0Y9. Tel: 613-225-2342, Ext. 4759;
Fax: 613-228-6648.
|
|
Establishment Licensing Fees
Regulations (1056)
(SOR/98-4,
OIC 1997-1896); Licensed Dealers for Controlled Drugs and
Narcotics Fees Regulations
(SOR/98-5,
OIC 1997-1897); Narcotic Control Regulations, amendment
and Food and Drug Regulations (Schedule 1056), amendment
(SOR/98-6,
OIC 1997-1898); Food and Drug Regulations (Schedule
1099), amendment
(SOR/98-7,
OIC 1997-1899)
The amendments introduce
fees for establishment licensing as part of Phase III of
the federal government's drugs program cost recovery
initiative; and they update fees for licensed dealers for
controlled drugs and narcotics (these previously had been
included in the proposed Establishment Licensing
Fees Regulations ). Also approved are related
consequential amendments to the Narcotic Control
Regulations and to the Food and Drug
Regulations .
The proposals were
prepublished in Part I of the Canada Gazette on April 12,
1997 (see Regulatory Affairs , Vol. 3, No. 13,
pp. 1-2, April 12, 1997) and a second time on October 18,
1997 (see Regulatory Affairs , Vol. 3, No. 40,
pp. 2-3, October 28, 1997.
The regulations and
amendments come into effect January 1, 1998.
|
Controlled Drugs and
Substances Act, subsection 55(1); Financial
Administration Act , subsection 23(2.1); Food
and Drugs Ac t, c. F-27, subsection 30(1)
HC/96-1-M
To be published in Canada
Gazette January 7, 1998
|
|
Amendments to the Food
and Drug Regulations (Schedule 1099) provide for an
exemption from the Establishment Licensing Framework for
certain drug products including traditional herbal
medicines, traditional Chinese medicines, Ayurvedic (East
Indian) medicines, traditional aboriginal (North
American) medicines, homeopathic preparations and vitamin
and mineral supplements, when recommended for human use
and in dosage form and for which prescriptions are not
required.
In response to interventions
from the public and the natural health products
community, the Minister of Health announced on October 4,
1997 both his intention to exempt from the Establishment
Licensing framework for these products and to request
that the House of Commons Standing Committee on Health
conduct a public review of the regulatory regime
governing these exempted products.
While the new establishment
licensing requirements will not apply, the existing
requirements (i.e., for products to obtain a drug
identification number (DIN) prior to marketing and for
establishments to comply with Good Manufacturing Practice
(GMP) requirements) will remain in effect.
Several further changes have
been made since the last prepublication, including:
- a provision for a new
company to obtain the benefit of the 1.5% cap on total
fees, whereby the new firm pays part of the fees
initially and then, based on a certified statement of
revenue, pays the remainder owing or receives a
remission. More specifically, the part of the fees
payable initially will be equivalent to the basic fee
in the case of the fabricator, packager/labeller,
importer and distributor referred to in paragraph
C.01A.003(b) of the Food and Drug
Regulations ; a wholesaler, tester, licensed
dealer and distributor referred to in paragraph
C.OlA.003(a) will be required to pay initially 50% of
the applicable fee. If the firm fails to submit
financial records within 90 days of the end of its
fiscal year, the firm be required to pay the full
applicable fees less the amount paid initially.
- the elimination of a $50
fee associated with the submission, by an importer, of
a certificate provided by a Canadian inspector to a
foreign firm, since the firm has already paid for the
inspection activity and no further work is required.
The Establishment Licensing
framework and uniform GMP requirements for all drugs were
introduced on January 1, 1997, in Schedule No. 624
through the addition of Division 1A and consequential
changes in Divisions 1, 2, 3 and 4 of the Food and Drug
Regulations. The Establishment Licensing framework
provides for an enhanced comprehensive risk management
process under which annual licences are required for
persons engaged in the fabrication, packaging/labelling,
distribution, importation, wholesaling or testing of
drugs for sale in Canada. GMPs are standards that apply
to the premises, equipment, personnel, sanitation, record
keeping, raw material, packaging material and finished
product testing, etc., which when followed will result in
a drug of good quality. Quality includes the identity and
quality of the ingredients and the final dosage form.
The total cost of Health
Canada activities related to establishment and dealer
licensing (direct and indirect) is estimated to be in
excess of $13 million. Establishment and dealer licensing
fees under the approved regulations are expected to
recover $6 million, with the remaining costs to be paid
through Government of Canada appropriations from
Parliament.
|
|
|
Fees will be charged
annually in respect of the twelve month period commencing
on January l, in the year in which the fee is required to
be paid.
The establishment licensing
fee consists of two components: a GMP
inspection/assessment component and a product analysis
component.
Dosage form class changes
within a category require notification which is not
subject to a fee. Licence amendments to remove
activities, categories or dosage form classes are not
subject to fee and will be accepted at the annual renewal
date.
The reinstatement of a
licence that was suspended in respect of any or all
matters indicated in subsection C.01A.008(2) of the
Food and Drug Regulations will be charged the basic
GMP inspection/assessment fee for the activities
performed at the site and in respect of which the matter
is reinstated.
A fee reduction would also
apply in the case of a licence amendment or a licence
reinstatement.
Canada has initialled a
multi-sectoral recognition agreement (MRA) on conformity
assessment with the European Community (EC) and is
negotiating a Cooperative Agreement covering the area of
drug GMPs with the United States Food and Drug
Administration (U.S. FDA). Once developed, this
Cooperative Agreement could lead to a Canada-US MRA.
Preliminary discussions about MRA have been undertaken
with Switzerland, Japan, New Zealand and Australia.
Contact:
Chantal Trepanier, Risk Management and Regulatory Affairs
Division, Bureau of Drug Policy and Coordination, Drugs
Directorate, Health Protection Building, Address Locator
0702B1, Tunney's Pasture, Ottawa, Ontario, K1A 0L2. Tel:
613-957-0372; Fax: 613-941-6458; e-mail:
chantal_trepanier@inet.hwc.ca.
|
|
Ministerial Orders
Approved
|
Statutory Authority
&
Regulatory Plan Listing
|
Federal Sales Tax New
Housing Rebate Regulations, amendment
(SOR/97-571)
This amendment, in effect,
grandfathers certain residential condominium complexes
from the application of the 7% Goods and Services Tax
(GST) which would otherwise have been assessed on certain
limited partnerships (the builders). Instead, the
builders will be obligated to self-assess a special tax
equivalent to the burden of the old Federal Sales Tax;
the builders will also be entitled to claim a FST New
Housing Rebate to remove the estimated amount of FST
already borne during the construction of the complex,
based on its stage of completion on January 1991.
The changes are designed to
benefit certain limited partnerships which issued
offering memoranda in respect of interests in the
partnerships prior to the announcement of the GST in
October 1989; they complement amendments made to the
Excise Tax Act, in Chapter 10 of the Statutes of
Canada, 1997, adding new subsections 336(5) and (6) of
the Act. The Regulations will base the FST rebate
calculation on 80% of the subscription price for the
eligible partnership units. Section 1 of the amendment is
deemed to have come into force on January 1, 1991.
Contacts:
Rainer Nowak, Sales Tax Division, Department of Finance,
16th Floor, East Tower, 140 O'Connor Street, Ottawa,
Ontario, K1A 0G5. Tel: 613-992-9333. John Bain, GST/HST
Rulings and Interpretation, Revenue Canada, 10th Floor,
Place Vanier "C", 25 McArthur Avenue, Ottawa, Ontario,
K1A 0L5. Tel: 613-954-3772.
|
Excise Tax Act,
section 121
Not included in Regulatory
Plan
To be published in Canada
Gazette December 24, 1997
|
Domestic
Substances List, amendment
(SOR/97-572)
The amendment adds 44
substances to Part I of the Domestic Substances List
(DSL).
The Order comes into effect
on December 11, 1997.
Contacts:
Daniel Dube, Head, New
Substances Notification Section, New Substances Division,
Commercial Chemicals Evaluation Branch, Department of the
Environment, Hull, Quebec, K1A 0H3. Tel: 819-997-3203;
Arthur Sheffield, Chief,
Economic Analysis Branch, Response Assessment
Directorate, Department of the Environment, Hull, Quebec
K1A 0H3. Tel: 819-953-1172.
|
Canadian
Environmental Protection Act , subsection 25 (1)
Not included in Regulatory
Plan
To be published in Canada
Gazette December 24, 1997
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Alberta Hog Marketing
Levies Order, amendment
(SOR/97-573)
This Order changes the
definition of the Board from the Alberta Producers
Marketing Board to the Alberta Pork Producers Development
Corporation and reduces the levy payable by hog producers
in Alberta in respect of the marketing of hogs in
interprovincial and export trade.
The new levy payable to the
Board is $1 per hog.
The Order comes into force
December 12, 1997.
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Alberta Hog Order,
section 4
Not included in Regulatory
Plan
To be published in Canada
Gazette Dec. 24, 1997
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