Browse regulations

Temporarily withdraws 137,432 hectares of territorial lands in Northwest Territories from disposal until September 30, 2007, to facilitate establishment of the Ezodziti heritage resource area, while preserving existing mineral and petroleum rights granted before the order.

Deleting this would prevent orderly heritage designation, as competing new claims could fragment the land and undermine preservation; the regulation achieves its goal through a narrow, time-limited withdrawal that respects existing vested rights, enabling a legitimate public good with minimal market distortion.

Document shows five repealed sections (1-5) from a regulation via SI/2006-98, s. 5. No active provisions remain.

Already fully repealed; no regulatory force remains. Historical artifact requiring no further action.

This appears to be a land survey description identifying specific lots (45 and 57) at La Martre Lake in the Northwest Territories, referencing a survey record. It contains no regulatory provisions, restrictions, requirements, or policy mechanisms.

This is not a substantive regulation but merely a descriptive land survey reference. It imposes no restrictions, creates no costs, and affects no economic liberty. Maintaining such descriptive entries in regulatory compilations creates clutter and confusion without serving any governance purpose.

This bilateral agreement coordinates Canada's and Uruguay's social security systems, allowing individuals who have worked in both countries to combine contribution periods to qualify for benefits, preventing double contributions through exclusive territorial application, ensuring equal treatment regardless of residence, and establishing administrative cooperation for cross-border benefit payments.

Canadians working in Uruguay would be worse off: they'd face double social security contributions and could lose pension eligibility due to fragmented contribution periods. The agreement achieves coordination through totalization and exclusive rules—essential government-to-government mechanisms that private markets cannot substitute, as social security systems are inherently state-administered. Deleting it would create regulatory friction, increase costs, and reduce mobility.

Temporary fee remission program for firearms registration certificates, valid only for payments made between October 1, 1998 and June 30, 2002, before receiving a personalized application form from the Registrar.

This regulation expired in 2002 and is no longer in force. Temporary measures that have lapsed should be formally repealed to avoid clutter in the regulatory code and prevent confusion about existing law.

Bilateral social security agreement between Canada and Philippines to coordinate pension benefits, including creditable periods, totalization provisions, and administrative arrangements for Canadian and Filipino social security systems

Coordination prevents double taxation, protects migrant workers' earned benefits, and reduces administrative burden for cross-border social security claims.

Canada-Slovenia social security agreement establishing coordination of pension benefits, totalization of creditable periods, and administrative cooperation for citizens/residents of both countries to ensure cross-border benefit eligibility and payment.

This agreement prevents double taxation of social contributions, ensures Canadians working in Slovenia (and vice versa) can access pension benefits, and provides administrative efficiency through information sharing. Repealing it would create significant hardship for cross-border workers and retirees, forcing them to navigate separate systems without benefit coordination.

This Order grants GST remission to Indigenous individuals who purchased road vehicles in Quebec between Dec 1, 1998 and Jan 31, 2000, with conditions: vehicle acquired outside reserve for personal use, not delivered to reserve, tax not previously refunded, and application with documentation within one year of the Order's coming into force.

Obsolete—application deadline passed over 20 years ago. Even when active, it distorted market incentives through identity-based tax exemptions and arbitrary geographic restrictions, adding administrative complexity without enhancing prosperity or liberty.

This regulation provides tax remission for condominium purchasers who paid GST/HST on units located at specific municipal addresses on leased strata lots, where no tax was actually payable. It allows eligible purchasers to claim a refund of the tax paid within two years of the order's date.

This regulation creates unnecessary complexity in the tax system by providing targeted tax relief to specific properties while maintaining the underlying tax burden. It represents selective government intervention that distorts market decisions and creates administrative overhead. The proper approach would be to ensure taxes are correctly applied at the point of sale rather than creating post-purchase refund mechanisms that benefit only certain property owners while others remain subject to the same tax.

Remission of rent differences for public lands in national parks for leases fixed in 2000, with different formulas for ten-year and two-year lease periods

This regulation creates special tax treatment based on arbitrary lease timing from 2000, distorting market signals and creating complexity without clear public benefit. The targeted rent remission benefits specific leaseholders based on historical timing rather than current economic conditions, representing regulatory capture that reduces overall system efficiency.

Amends Canada-Austria tax treaty to reduce withholding tax rates on dividends (5% for substantial shareholders, 15% otherwise), interest (10%), and royalties (10%), adds pension fund exemption, expands capital gains taxation on real estate, adds departure tax provisions, and strengthens information exchange and tax collection assistance mechanisms.

This treaty prevents double taxation for Canadian and Austrian businesses and individuals, reducing compliance costs and promoting cross-border investment. Without it, Canadian taxpayers would face higher withholding taxes on Austrian income and vice versa, harming trade relations and economic cooperation between the two countries.

Tax remission order for the First Nation of Nacho Nyak Dun for GST paid between October 1997 and March 2001, contingent on amendments to their 1993 self-government agreement.

Obsolete: The regulation applies only to a specific historical period ending over 25 years ago. It was a one-time remedial measure that cannot affect any current taxpayer or transaction. Maintaining such dead-letter regulations imposes unnecessary compliance burdens on the legal system and creates confusion about which laws remain in force. The original flaw was enacting a permanent statute for a temporary situation without a sunset clause.

Provides tax remission for Newfoundland public employees who made pension contributions for non-existent service, conditional on pre-1991 agreements and application before January 1, 2002.

The application deadline expired over 24 years ago (January 1, 2002), rendering this regulation obsolete with no current legal effect or purpose. It is a historical relic that should be formally removed from the statute books to reduce regulatory clutter.

This regulation grants tax remission to the Secretariat of the Convention on Biological Diversity and its Executive Secretary for taxes paid between 1996-1997 that exceeded what they would have paid if they had diplomatic tax exemptions. The remission is conditional on application and excludes amounts already exempted or recoverable.

This regulation provides special tax treatment to an international organization and its executive, creating a privileged class of taxpayer. It represents regulatory favoritism that distorts the tax system, increases compliance complexity, and undermines equal treatment under the law. The economic cost includes reduced tax revenue, administrative burden, and setting precedent for other organizations to seek similar exemptions.

This regulation grants a $75 fee remission for visitor visa applications for athletes, coaches, officials, judges, and performers participating in specific 2001 sporting and cultural events in Canada (IAAF World Championships in Edmonton and Games of La Francophonie).

The regulation is obsolete; it applies only to events that occurred in 2001 and cannot serve any current purpose. Keeping expired regulations creates unnecessary regulatory clutter and confusion, imposing compliance costs on officials and citizens who must navigate outdated laws. The original intent was a temporary measure for specific one-time events, which has long since expired. There is no benefit to maintaining a regulation that cannot be invoked by anyone.