Browse regulations

Retroactive pay adjustment for Canadian Forces members reclassified to pilot classification between 1977-1994, correcting overpayments made due to calculation errors in incentive pay and related benefits

This regulation corrects a specific administrative error that would otherwise require affected members and their beneficiaries to repay amounts they legitimately received under existing pay structures. Deleting it would create financial hardship for military personnel who followed established procedures and would undermine trust in the administrative system.

Identifies specific parcels of land (Lot 1000 in Quads 76E/07 and 76E/08) within 100 feet of the high water mark at Contwoyto Lake, Northwest Territories, referencing an internal sketch plan. This appears to designate or restrict these parcels based on their proximity to water.

Restricts private property rights and development potential on specific parcels, reducing their economic value and contributing to supply constraints. The regulatory takings imposed by such land use restrictions depress property values, limit housing and economic development, and prevent voluntary, value-creating arrangements. From a Misesian perspective, the unseen costs—lost innovation, reduced wealth creation, and constrained market participation—far outweigh any speculative public benefits. If the goal is environmental protection, market-based mechanisms with compensation would be superior.

This is a one-off remission order under the Income Tax Act granting tax relief to Telesat Canada for replacing its Anik E1 satellite. It adjusts the capital cost allowance timing rules to treat the replacement as if completed by 1999 rather than the normal deadline, reducing taxes payable for 1996 and subsequent years.

This regulation provides targeted tax relief to a single corporation, violating principles of tax neutrality and equal treatment. It creates an uncompetitive advantage for Telesat Canada, distorts market incentives, and adds complexity to the tax code for no broader public benefit. The relief is a pure transfer from taxpayers to a specific entity, with the original goal (equipment replacement) achievable through general tax policy if warranted.

Grants retroactive tax remission to the Director of the Commission for Environmental Cooperation for taxes paid between 1994 and 1997, based on a claim that the Director should have received diplomatic agent exemptions under the Vienna Convention.

It provides special tax treatment to an international official, undermining tax neutrality and setting a precedent for privileged exemptions. The regulation has no ongoing purpose, cluttering the corpus with a one-time historical decision that serves no current public interest.

This regulation grants tax remission to the Executive Director of the Commission for Environmental Cooperation for the period September 4, 1994 to September 22, 1997, covering the difference between tax paid and what would have been payable under diplomatic exemptions comparable to those in the Vienna Convention.

Canadians would be worse off if this regulation was deleted because it fulfills international treaty obligations under the North American Agreement on Environmental Cooperation. Removing it would breach Canada's commitments to the Commission, damage diplomatic relations, and potentially trigger reciprocal treatment of Canadian officials abroad.

This regulation provides tax remission to the Commission for Environmental Cooperation, covering tax paid between September 4, 1994 and September 22, 1997, minus what would have been payable under UN privileges and immunities exemptions.

This is a one-time historical tax remission for a specific organization covering a narrow 3-year period over 25 years ago. It represents regulatory dead weight with no ongoing benefit to Canadians, and continuing to maintain such obsolete provisions in the regulatory code creates unnecessary complexity without any compensating advantage.

This protocol amends Canada's 1979 tax treaty with Indonesia, updating definitions, reducing withholding tax rates on dividends (10-15%), interest (10%), and royalties (10%), establishing 120-day thresholds for permanent establishment and service income, adding anti-treaty shopping provisions, and eliminating certain capital gain provisions.

Canadians would face double taxation and significantly higher withholding rates (potentially 25-30%) on Indonesian investments without this treaty, creating a barrier to international capital flows and reducing investment returns. The treaty's negotiated reductions and clear bright-line rules provide predictable tax treatment that unilateral domestic law cannot replicate, facilitating cross-border commerce and reducing compliance uncertainty essential for competitiveness.

A bilateral social security agreement between Canada and Trinidad and Tobago that coordinates Old Age Security, Canada Pension Plan, and Trinidad and Tobago's National Insurance. It totalizes contribution periods across both countries to help people qualify for pensions, prevents double coverage for cross-border workers, and ensures benefits can be paid in either country.

Canadians working in or with past employment in Trinidad and Tobago rely on this coordination to combine contribution periods, avoid coverage gaps, and receive benefits they've earned across both systems. Deletion would leave mobile workers without portable pension rights, potentially costing them earned benefits. While libertarians oppose government pensions, given their existence, this coordination reduces—not expands—burdens on citizens and facilitates genuine cross-border labor mobility that would be harder to achieve through private alternatives given the mandatory nature of both systems.

Describes specific land parcels in Port Radium, NT. Contains no regulatory provisions or actionable requirements.

Not a functional regulation but merely a property description; it imposes no obligations or standards, adds regulatory bulk without benefit, and would be better placed in land registry records.

This Order withdraws approximately 12,200 sq km of land on Banks Island, NWT from disposal to establish Aulavik National Park, with exemptions for existing mineral claims, permits, leases, and other pre-existing rights. The withdrawal was set to expire on June 1, 2002.

Obsolete regulation expired in 2002. Even when active, it violated private property rights by preventing voluntary disposal and development of the land. The government's land-use monopoly unjustly restricted economic opportunity and innovation that could have emerged through private conservation initiatives or market-based development, respecting only pre-existing rights while blocking future ownership and use.

A bilateral social security coordination treaty between Canada and South Korea that eliminates double coverage for cross-border workers, totalizes periods of coverage to determine benefit eligibility, ensures equal treatment with nationals, and establishes administrative cooperation mechanisms between the countries' social security systems.

Deleting this agreement would harm Canadians who work or have worked in Korea by exposing them to double social security contributions, creating gaps in benefit coverage, and potentially causing them to lose pension credits accumulated abroad. The agreement removes harmful barriers to labor mobility and coordinate existing programs to protect mobile workers from regulatory fragmentation. While the underlying social security systems themselves may be problematic, this coordination mechanism reduces rather than increases the burden on individuals.

This is a bilateral social security totalization agreement between Canada and Croatia. It coordinates pension and disability insurance systems by: (1) preventing dual social security contributions for cross-border workers, (2) allowing individuals who have worked in both countries to combine their contribution periods to meet eligibility requirements, (3) ensuring benefits are paid without reduction based on residence in the other country, and (4) establishing administrative cooperation mechanisms for implementation. It applies only to persons who have been subject to either country's legislation and their dependents/survivors.

Deleting this agreement would harm Canadians who have worked or lived in Croatia by making them ineligible for Canadian pension benefits unless they separately meet Canada's full residency/contribution requirements—even though they already contributed to the system. The coordination prevents a real problem: people losing benefits through no fault of their own due to fragmented careers across borders. While the agreement creates administrative overhead, it's a clarifying instrument that respects existing property rights in contributions and prevents the government from arbitrarily withholding earned benefits. The alternative—individuals paying into two systems for the same work or losing benefits entirely—would be a clear violation of the principle that contributions should yield portable claims. This agreement simply recognizes existing entitlements across borders with minimal bureaucratic addition; the complex provisions exist precisely to avoid the greater complexity of dual coverage and benefit losses that would otherwise occur.

Order granting remission (refunds) of AECB cost recovery fees when licenses are revoked/amended, when periodic fees change to hourly rates, or when fees are reduced, ensuring proportional refunds for unused periods.

Deletion would expose licensees to overpayment risk when regulators shorten licenses or reduce fees, increasing costs and creating perverse incentives against surrendering licenses or adapting to fee changes. This regulation provides a necessary, predictable refund formula that avoids costly individualized negotiations and corrects the power imbalance between regulator and regulated parties.

This regulation provides tax remission for registrants who made eligible supplies during the period January 1, 1991 to April 23, 1996, effectively refunding GST/HST collected on certain supplies. It establishes a formula-based calculation for the remission amount, includes provisions for reducing the remission if tax remains unpaid, and grants remission for associated interest and penalties. Applications must be filed within two years of the order's creation.

This is an obsolete tax remission order for a specific historical period (1991-1996) that has long since expired. The eligible period ended in 1996, and the two-year application deadline has been passed decades ago. Keeping this regulation creates unnecessary regulatory complexity and serves no current purpose while potentially causing confusion about its applicability.

This is a comprehensive amendment to the Canada-France tax treaty to modernize definitions, expand tax credit provisions, clarify permanent establishment rules, and address inheritance taxation between the two countries.

This treaty prevents double taxation for cross-border economic activity between Canada and France, which is essential for maintaining trade, investment, and economic cooperation between the two countries. Without it, businesses and individuals would face prohibitive tax burdens that would harm bilateral commerce.