Browse regulations

This regulation designates specific parcels of land in Nunavut as withdrawn from general Crown lands according to 1992 land claims agreements between the Tungavik Federation of Nunavut, Makivik Corporation, and Canada. It identifies Type 1 and Type 2 lands and maps that implement Inuit land rights settlements.

This regulation implements finalized Indigenous land claim settlements that provide legal certainty and property rights. Deleting it would breach binding contracts, create chaos in land titles, undermine Indigenous economic development, and threaten social stability—costs far exceeding any marginal benefit from returning these lands to unrestricted Crown disposition.

This regulation establishes fee schedules for special returning officers, chief assistants, scrutineers, and clerical assistants working on referendums under the Special Voting Rules, including payments for services, special assignments, training sessions, and travel expenses.

Canadians would be worse off without clear, predictable compensation for referendum workers, as it would create administrative chaos, disputes over pay, and difficulty recruiting qualified personnel to administer democratic processes. This minimal administrative regulation ensures fair compensation and supports the integrity of referendums; ad-hoc negotiations would be inefficient and inconsistent.

This order grants tax remission to Indian residents receiving royalties or technical service fees from Canadian sources, reducing their effective tax rate from 30% to 20% on such income.

Creates unjustified tax preference that distorts cross-border investment decisions, reduces revenue, and violates equal treatment principle. The remission favors specific foreign nationality and income type, incentivizing artificial structuring and complicating the tax system without demonstrating a clear net benefit to Canadians that outweighs these distortions and compliance costs.

Designates two specific land parcels (01/76E and 02/76E) at Fry Inlet, Contwoyto Lake in the Northwest Territories as withdrawn from disposition per the 1991 Agreement between Tungavik Federation of Nunavut and Canada, implementing land claim obligations.

Canadians would be worse off if deleted: breaching this land claims agreement would trigger costly litigation, undermine indigenous relations, and create legal uncertainty that erodes property rights. The regulation's precise identification and mapping is essential to administer the agreement's terms in a clear, administrable way, preventing unauthorized development and disputes over land status.

This regulation establishes four land units (Last Mountain Lake, Saline Creek, West, and East) in Saskatchewan, totaling approximately 10,518 hectares, with detailed legal descriptions of parcels, exceptions for roadways and minerals, and specific land titles registrations.

This is a land registry document that serves no regulatory purpose - it merely describes existing property boundaries and exceptions. The free market and private property rights already govern these lands; no government intervention is needed to dictate land descriptions or mineral reservations.

Provides tax remission (income tax and GST) to Indigenous individuals, bands, and designated corporations in specific named settlements, treating these settlements as tax-exempt reserves under the Indian Act.

Discriminatory tax exemptions violate equal protection, create economic distortions and misallocation, and add bureaucratic complexity. Tax law should apply uniformly to all citizens without ethnic or geographic preferences.

Remission order for taxes and duties on goods, services, and real property used in joint Canada-US government projects or US government establishments in Canada

This remission order prevents double taxation and facilitates international cooperation on joint projects. Without it, US government operations in Canada would face Canadian taxes, creating diplomatic friction and administrative burden that would hinder bilateral cooperation on shared initiatives.

A narrow tax remission order granting tax exemption to Indigenous workers employed by The Seaway International Bridge Corporation on Cornwall Island for income earned after 1983, tied to a specific Federal Court case (Mitchell v. St. Lawrence Seaway Authority), requiring waiver of appeals to receive the remission.

This is an obsolete, hyper-specific one-off remission order tied to a particular historical court dispute. It serves no ongoing policy function and merely grants a retroactive tax exemption to a closed class of individuals. Keeping it adds meaningless complexity to the statute books for zero economic benefit. The legal dispute it references has likely been resolved, and the targeted tax break created neither wealth nor liberty—it simply carved out an exception that should have been addressed through regular tax policy or treaty negotiation. Statutory clutter of this sort should be removed systematically.

Provides tax remission on import duties for non-resident seasonal residents bringing personal household effects to Canada. Applies to individuals who own or lease (≥3 years) a seasonal residence, excluding time-shares and mobile homes. Remission covers used goods previously owned by the resident, with a one-year holding period and one-time limit per person.

Imposes hidden costs: revenue loss from taxpayers subsidizing wealthy non-residents' second homes; administrative burden tracking imports; distorts housing markets by incentivizing seasonal occupancy that competes with full-time residents; violates tax neutrality through arbitrary distinctions (lease duration, time-share exclusion) that distort incentives and increase compliance complexity.

This order grants partial customs duty remission to Stelco Steel for a continuous casting system imported into Canada, requiring claims to be made within two years of the order's effective date.

This is a targeted subsidy that distorts market competition by giving preferential treatment to one company, creating unfair advantages and encouraging rent-seeking behavior rather than productive investment.

This regulation provides tax and penalty remission to taxpayers who had deposits with Standard Trust Company or Standard Loan Company that were insured by the Canada Deposit Insurance Corporation. It covers income tax and remittance penalties accrued from April 18, 1991 to the date of insurance payout, with a $60,000 aggregate deposit limit.

This is a narrow, one-time tax relief measure for specific depositors in failed institutions. It creates arbitrary tax advantages for certain individuals based on timing and institution choice, distorting the tax system. Such targeted relief should be handled through general policy rather than creating permanent regulatory exceptions.

This regulation excludes air traffic controllers from certain Public Service Employment Act requirements for specialized training and operational programs (Selection by Seniority Program and Transfer Down Program) from May 1, 1991 to December 31, 1996, including qualification requirements, appeal rights, and appointment procedures.

This regulation creates regulatory carve-outs that distort the merit-based hiring system, potentially allowing less qualified candidates to be appointed without proper appeal mechanisms, while the temporary nature (1991-1996) suggests it was a band-aid solution rather than addressing underlying structural issues in air traffic controller staffing and training.

Technical specifications for electronic railway track scales used for in-motion weighing in commercial transactions, setting requirements for design, accuracy (minimum 10 kg increment), safety features, installation standards, and operational protocols to ensure reliable weight measurements for trade purposes under the Weights and Measures Act.

Accurate and standardized weights and measures are foundational to market integrity. This regulation prevents fraud, ensures interoperability across jurisdictions, and provides a trusted basis for commercial transactions involving rail freight. Private certification would be less reliable for cross-border commerce and could lead to measurement inconsistencies that undermine market confidence. The compliance costs are modest relative to the billions in trade transactions relying on accurate weighing.

Regulation designates Yukon parcels as 'COMMUNITY LANDS', 'RURAL LANDS', and 'AREAS FOR SITE SPECIFIC SELECTION' based on government maps, while excepting lands under existing lease or sale agreements. This classification likely triggers restrictive land-use rules that limit voluntary exchange and development.

It creates government-controlled land-use categories that restrict property rights, suppress supply (especially housing), increase transaction costs, and distort market allocation. These barriers reduce wealth creation, raise living costs, and impede Yukon's economic competitiveness and individual liberty.

This 1991 Order provides tax remission to Quebec residents who received provincial family allowances in 1990-1991, adjusting federal tax calculations to exclude these allowances from taxable income and refunding overpaid taxes.

This regulation is obsolete (applies only to 1990-1991) and represents a special-interest tax break that violates equal treatment principles. It created administrative complexity and distorted tax incentives by providing unique treatment to Quebec family allowance recipients, setting a precedent for province-specific federal tax measures that fragment the national tax system. Even if still active, tax remissions for government transfers interfere with market signals and create inequities between provinces.