Browse regulations

Grants tax remission to Indian residents on royalties and technical service fees, reducing effective tax rate from 30% to 20% for income arising after December 12, 1988.

Creates a discriminatory tax preference for Indian residents, distorting economic incentives and reducing revenue without clear domestic benefit. Violates tax neutrality, adds complexity, and imposes unseen costs including administrative overhead and erosion of equal treatment under law. The goal of avoiding double taxation would be better achieved through broad-based tax rate reductions rather than targeted exemptions.

Bilateral Canada-Cyprus social security agreement coordinating pension systems by totalizing contribution periods, preventing double coverage for cross-border workers, and enabling cross-border benefit payments through administrative cooperation.

Creates permanent international welfare entitlements binding Canadian taxpayers to fund benefits for non-resident Cypriots. Requires ongoing bureaucratic coordination with foreign government. Distorts migration and labor markets through moral hazard. Violates national sovereignty over social insurance, making domestic reform more difficult. International welfare coordination expands state power and reduces individual retirement autonomy.

Social security totalization agreement between Canada and Netherlands that coordinates Old Age Security, Canada Pension Plan, and Dutch social insurance programs to prevent double coverage, allow aggregation of contribution periods for benefit eligibility, and ensure cross-border benefit portability.

Deletion would harm Canadians working in the Netherlands by exposing them to double social security taxation on the same earnings, preventing them from combining Canadian and Dutch contribution periods to qualify for pensions/disability benefits, and restricting payment of earned benefits based on residency. This reduces labor mobility, increases compliance costs, and deprives cross-border workers of benefits they legitimately earned.

Technical regulation for propane dispensers in commercial use, mandating specific equipment like electronic temperature compensators and standardized fittings to guarantee accurate volume measurement.

Heavy-handed technical prescriptions increase compliance costs, distort incentives toward mandated solutions rather than optimal ones, and reduce supply by raising barriers to entry. The accuracy goal is achievable via lighter-touch performance standards or private certification, avoiding unnecessary economic drag and stifled innovation.

This Order grants remission of customs duties and excise taxes on goods, services, and real property supplied to or used in connection with American military bases in Newfoundland, including for US military personnel, civilian employees, contractors, and their families. It also covers goods for use on US military vessels and post exchanges on base, with conditions including information sharing, anti-resale measures, and two-year claim periods.

Without this remission, US military personnel and contractors at American bases in Newfoundland would face Canadian tax burdens that complicate allied defense operations and increase the effective cost of maintaining a strategic North American defense presence. The narrow scope and anti-resale conditions ensure the benefit flows only to the intended US defense-related activities, avoiding broad distortion while facilitating binational security cooperation that serves Canadian sovereignty and defense interests.

Provides tax remission on Passover foods and products not available in Canada, imported during a specific period around the Passover holiday, subject to a two-year claim deadline.

Creates special carve-outs that distort market signals and impose administrative burden for religious dietary preferences, while maintaining broader tax complexity that affects all other imports.

The Gallantry Awards Order establishes government payments (gratuities and annuities) to holders of specific military gallantry medals, with amounts ranging from $50-$3,000 annually or on discharge. It applies to Canadian Armed Services members and certain British forces who enlisted before 1949 while domiciled in Canada/Newfoundland. Payments vary based on medal type and recipient's pension status.

This honorific payment program serves no essential government function and represents a small but unjustifiable tax burden. It creates administrative overhead while merely distributing symbolic amounts to an infinitesimally small recipient pool. The state's role should be limited to protecting rights and enforcing contracts, not funding ceremonial recognitions that could be handled privately through charities or families. Deleting this regulation would reduce bureaucratic bloat and align with the principle that government should not transfer wealth for symbolic purposes.

International social security agreement between Canada and Australia to coordinate pension benefits and eliminate dual coverage for residents who have lived or worked in both countries

This agreement prevents double taxation of retirement benefits and ensures Canadians who worked in Australia don't lose pension eligibility, while avoiding administrative complexity that would harm citizens who legitimately earned benefits in both systems

An international treaty between Canada and Luxembourg that coordinates their social security systems, primarily for pension benefits. It establishes which country's legislation applies to workers based on residence and employment, allows totalization of contribution periods across both countries to qualify for pensions, ensures benefits are payable across borders, and creates administrative cooperation mechanisms between the two governments.

This convention entrenches government pension systems and creates permanent intergovernmental bureaucratic coordination that limits Canada's sovereign ability to reform its social security programs. While providing administrative convenience for cross-border workers, it extends the reach of the welfare state internationally and crowds out private pension portability solutions. The treaty's lasting obligations make future deregulation or privatization more difficult by establishing reciprocal state dependencies.

This is a bilateral social security coordination agreement between Canada and Iceland that harmonizes Old Age Security and Canada Pension Plan with Iceland's National Insurance Act. It allows workers who have contributed to both systems to combine contribution periods for benefit eligibility, prevents double social security taxation, and facilitates cross-border payment of pensions and benefits.

International coordination of social security entangles Canada in perpetual obligations that extend the coercive welfare state beyond our borders. The treaty creates ongoing administrative costs, binds future governments' ability to reform domestic programs, and imposes financial liabilities on Canadian taxpayers to fund benefits for residents of Iceland. More fundamentally, it reinforces the flawed premise that government-managed pensions should replace personal savings and private arrangements—violating the principles of liberty and individual responsibility that underpin true prosperity.

This order grants Soquip Alberta Inc. a tax remission for petroleum and gas revenue taxes, plus interest and penalties, based on grants paid to the Receiver General within 30 days of the order's creation.

Creates arbitrary tax relief for a specific corporation, distorting market incentives and creating unfair competitive advantages while imposing costs on other taxpayers to subsidize one company's tax obligations.

Electronic registers and ancillary equipment incorporated in metering assemblies specifications, establishing technical requirements for liquid measurement devices including accuracy, display, power backup, and anti-tampering features.

Ensures accurate commercial liquid measurement, prevents fraud, and protects consumers from short deliveries in fuel and other liquid dispensing transactions.

A targeted tax remission order for Spruce Falls Power and Paper Company, granting forgiveness of income tax related to a specific 1989 power agreement transaction with Ontario Hydro. The remission applies indefinitely from 1989 onward conditional on specific tax treatment requirements.

This discriminatory tax break violates equal treatment under law, distorts market competition through government favoritism, and represents crony capitalism. It creates regulatory complexity and rent-seeking opportunities while providing no identifiable public benefit that cannot be achieved through general, nondiscriminatory tax policy. The perpetual nature (from 1989 and subsequent years) makes it an ongoing subsidy that should have been time-limited rather than codified permanently.

Remission order granting tax relief to French lenders and financing entities involved in a satellite launch financing agreement with Telesat Canada, covering taxes, interest, and penalties incurred after October 30, 1987, based on the timing difference between actual Protocol entry and the intended effective date.

Creates special tax treatment for foreign lenders in a specific commercial transaction, distorting market competition and introducing regulatory complexity. Sets precedent for selective tax remissions that undermine uniform tax policy and create opportunities for regulatory capture.

A one-time tax remission order from 1989 that refunds excess federal taxes paid by Quebec residents who received provincial family allowances in 1989. It ensures these individuals are not taxed on that provincial benefit by equalizing their 1989 tax liability to what it would have been without including family allowances as income.

This is a time-specific, expired measure from 1989 with no current applicability. It addresses a historical tax situation for a specific year that cannot recur. Maintaining obsolete regulations creates legal clutter, generates confusion about ongoing effect, and imposes compliance costs on government and citizens for a remedy that has long since been administered. The tax years in question are closed; any affected individuals have either received their remission or the limitation periods have expired.