Browse regulations

Establishes predictable liability framework essential for railway commerce, reducing transaction costs and legal uncertainty while preserving contractual freedom

Establishes predictable liability framework essential for railway commerce, reducing transaction costs and legal uncertainty while preserving contractual freedom; deletion would create market dysfunction and increased litigation

Airport zoning regulations restricting building heights, vegetation growth, and waste disposal near Port Hardy Airport to ensure flight safety through defined approach surfaces, outer surfaces, and transitional surfaces

These regulations impose costly restrictions on property owners without evidence of significant safety benefits. The same safety objectives could be achieved through voluntary agreements, insurance requirements, or liability rules without the heavy-handed government restrictions that distort land use and reduce property values.

This regulation grants a one-time customs duty remission for a specific 1991 mobile clinic imported by a Quebec cancer foundation, with conditions on claim timing and ownership duration.

This is a narrow, case-specific duty exemption that creates regulatory complexity without systemic benefit. It arbitrarily favors one organization over others, sets a precedent for ad-hoc exceptions, and requires ongoing enforcement. Such targeted exemptions should be handled through general policy rather than custom regulations.

Regulation governing the operation of St. Andrews Lock at Lockport, Manitoba, including hours of operation, vessel priority, reporting requirements, safety equipment standards, speed limits, and penalty provisions.

Imposes significant compliance costs through mandatory reporting, equipment mandates, and rigid scheduling; centralizes traffic allocation via priority rules preventing price-based coordination; creates coercive enforcement with seizure and fines; stifles voluntary market solutions through liability and contracts. Unseen costs include reduced waterway usage, distorted vessel operations, and perpetual bureaucratic expansion.

Historical regulation setting specific one-time indexing ratios for excise tax adjustments for September 1983 and September 1984 under the Excise Tax Act.

Regulation is historically obsolete, specifying adjustment ratios for dates in 1983-1984 that have no current legal effect. Keeping it creates regulatory clutter without serving any legitimate purpose.

Remits customs duties for goods imported by Akwesasne residents, authorized community stores, and the Mohawk Council for personal or community service use, with conditions including reporting at Cornwall customs office and identification.

Deleting this remission would harm Akwesasne residents by increasing costs of essential goods, exacerbating economic hardship in a geographically isolated Indigenous community, while the regulation itself imposes minimal administrative burden and does not distort markets.

Requires individuals applying for GST/HST registration to disclose their Social Insurance Number (SIN).

Creates unnecessary privacy intrusion and data collection burden without clear benefit. SIN is not required for tax administration and its collection creates security risks while providing no measurable improvement in tax compliance or fraud prevention. The same tax information can be collected without exposing sensitive personal identifiers.

This order grants remission of customs duties on imported components for a specific scientific facility (tandem accelerator superconducting cyclotron complex) for Atomic Energy of Canada Limited, applicable only to imports between January 1, 1988 and December 31, 1991, with claims required within five years of importation.

Obsolete: the import window expired 34 years ago and claim periods have long lapsed. Even if reactivated, it represents unjustified corporate welfare for a Crown corporation, distorting trade by granting AECL an advantage over other importers at taxpayer expense.

Regulation prescribed specific disclosure methods for tax-inclusive pricing on certain taxable supplies: visible notice at point of sale for general supplies, telephone directory listings for coin-operated phones, or public notice for parking meters.

Already repealed (SOR/2002-277, s. 14), confirming its unnecessary burden. Original regulation imposed rigid, one-size-fits-all disclosure mandates that increased compliance costs, stifled innovation in pricing communication, and treated consumers as incapable of understanding prices without government-prescribed formats. Market competition naturally incentivizes transparent pricing; repeal allowed businesses flexibility while maintaining consumer protection through reputation and choice.

This regulation prescribes specific categories of goods imported by mail or courier for GST/HST treatment under the Excise Tax Act. It defines 5 types of goods that are subject to special tax rules when imported, including excisable goods, certain imported goods from unregistered suppliers, goods with reduced customs valuation, goods purchased from Canadian retailers but shipped from abroad, and goods purchased through Canadian intermediaries acting for foreign sellers. It applies to imports after November 26, 1997.

This regulation imposes tax collection burdens on cross-border e-commerce and creates complexity that distorts consumer choices. It raises costs for Canadians purchasing goods via mail/courier, treats identical goods differently based on arbitrary sourcing categories, and represents regulatory overreach into voluntary international transactions. The special rules create compliance costs for businesses and act as a barrier to the free flow of goods, contrary to principles of economic liberty. Tax policy should be broad-based and neutral, not create special regimes that complicate and discourage trade.

This regulation establishes milk and cream marketing levies in Manitoba, imposing various fees on producers and marketers based on quotas, excess production, and marketing activities. It creates a complex system of quotas, permitted quantities, and tiered pricing mechanisms for dairy products traded interprovincially and internationally.

This quota-based levy system artificially restricts dairy supply, creates barriers to entry for new producers, and increases consumer prices through cartel-like price controls. The complex quota system prevents market competition, reduces supply responsiveness to demand, and creates artificial scarcity that benefits established producers at the expense of consumers and potential new entrants.

Exempts all animals except horses, swine, foxes, mink, ruminants, and camelids from export inspection and certification under section 19 of the Health of Animals Act.

Deletion would reinstate costly inspection requirements for low-risk animal exports, harming competitiveness and increasing bureaucracy without meaningful health benefits. This regulation achieves targeted deregulation efficiently, preserving necessary controls for high-risk species while allowing market-driven quality assurance for others—a balance that would be hard to replicate through broader rules.

Defines which food and beverages are 'prescribed' under the Excise Tax Act for purposes of section 12 of Part III of Schedule V, specifically including carbonated beverages, certain packaged beverages, and prepackaged foods to determine special tax treatment.

Tax categorization arbitrarily picks winners and losers, distorting consumer choices and market signals. The hidden costs include misallocation of resources, increased compliance burdens, and reduced economic efficiency from government manipulation of consumption patterns.

Regulation prescribes music lessons as tax-equivalent to designated school music courses under Section 9 of Part III of Schedule V to the Excise Tax Act.

This regulation creates market distortion by granting preferential tax treatment to music lessons, increasing compliance burdens for CRA and taxpayers, and violates the principle of tax neutrality. The unseen costs include misallocation of resources toward subsidized instruction at the expense of other equally valuable educational services, and sets a precedent for regulatory favoritism that increases complexity and reduces economic efficiency.

Airport zoning regulations establishing height restrictions, bird hazard prevention, and land use controls around Cold Lake Airport to ensure aviation safety and prevent interference with aircraft operations.

Aviation safety regulations prevent catastrophic accidents and protect both air travelers and nearby residents from potential plane crashes due to obstacles, bird strikes, and other hazards that would be difficult to manage without centralized coordination.