Browse regulations

The I.O.S. Income Tax Remission Order grants complete tax forgiveness to I.O.S. Ltd., its affiliates (including Fund of Funds Limited, I.O.S. Growth Fund Limited, and others), and their shareholders/unitholders for any tax liabilities arising from the appointment of a liquidator or actions taken during liquidation. This is a one-time, entity-specific waiver of tax obligations that would otherwise be payable under the Income Tax Act.

This regulation represents corporate welfare and cronyism, granting special privilege to one financial entity at the expense of taxpayers and market integrity. It violates equal treatment under law, creates moral hazard by shielding failed entities from consequences, and sets a dangerous precedent for future bailouts. The tax remission achieves no legitimate public purpose that cannot be served through existing bankruptcy frameworks, while imposing significant hidden costs: distorted competition, incentivizing reckless behavior, and undermining the rule of law. Keeping it would demonstrate that politically-connected firms can socialize losses while privatizing gains—the antithesis of a free market.

Zoning regulations for Calgary International Airport establishing height restrictions, approach surfaces, outer surfaces, strips, and transitional surfaces to ensure safe aircraft operations and prevent interference with airport infrastructure.

Canadians would be worse off if deleted because these regulations prevent dangerous building heights near runways, protect approach paths for aircraft safety, and maintain airspace integrity essential for modern aviation operations.

Provides tax remission for goods temporarily imported during emergencies, defined as urgent situations exceeding provincial/municipal capacity caused by disasters, disease, accidents, pollution, or sabotage, resulting in danger to lives, health, property, social disruption, or essential goods breakdown. Goods must be exported when no longer needed.

Deleting this would increase costs and administrative burden during emergencies, hindering rapid import of essential supplies. The regulation facilitates faster crisis response by removing tax barriers, achieves its goal efficiently with limited scope, and the export requirement prevents abuse while minimizing long-term market distortions.

This Order provides remission of customs duties and taxes for goods originating from British Preferential Tariff countries when they are forced to tranship through a foreign port due to circumstances beyond the importer's control. The remission amount equals the difference between the preferential tariff rate and the higher rate applicable to the transhipment country. It requires evidence that direct shipment was impossible.

The regulation is obsolete, referencing the 'British Preferential Tariff,' a relic of imperial preference trade that ceased to exist with decolonization and the establishment of GATT/WTO. Canada's modern tariff preferences are governed by specific trade agreements (e.g., CETA, USMCA, LDCT). This dead-letter adds no current value and should be repealed to simplify the statute book. Even if technically still applicable, the underlying preferential tariff framework itself distorts trade and should be eliminated, not preserved with administrative exceptions.

This regulation provides tax remissions on film and video tape imported by Canadian residents who created content abroad, and on commercial Canadian film/video tape exported for production purposes, with specific conditions on equipment usage and verification requirements.

Canadians would be worse off if deleted because this regulation supports the domestic film industry by reducing tax burdens on production equipment and materials, making Canadian film production more competitive internationally. The verification requirements prevent abuse while the exemptions help Canadian creators compete with foreign producers who don't face similar tax barriers.

Remission of customs duties for vessels imported to be used in shipbuilding programs for export or domestic use under government assistance programs.

This regulation creates artificial market distortions by subsidizing specific shipbuilding programs through duty exemptions, which picks winners and losers in the industry while taxpayers bear the cost of these selective benefits.

Remission of excise duty on spirits used for treating domestic wine in bonded manufactories after September 18, 1975.

It represents a tax subsidy that distorts market competition, reduces government revenue, and creates inefficiencies; the unseen cost is the entrenchment of protectionist policies and rent-seeking behavior that harms overall economic liberty.

A remission order that refunds customs duties on dipropylacetic acid (2-propylpentanoic acid) or its sodium salt when imported for epilepsy treatment. Enacted in 1976, it provides tariff relief for this specific anticonvulsant medication.

This regulation represents government picking winners in the marketplace, creating an unjustified preference for one specific chemical compound over others that may treat epilepsy equally or more effectively. The tariff exemption distorts competition, increases regulatory complexity, and implies that only this substance deserves special treatment while patients may benefit from alternative therapies that receive no such remission. A principled approach would eliminate the tariff entirely rather than maintain discriminatory exemptions.

This Order grants remission of excise taxes on Canadian tobacco, wine, and imported goods purchased by foreign diplomatic representatives for personal/official use. It requires a one-year holding period before disposal and includes a reciprocity condition where remission can be denied if the represented government doesn't provide equivalent treatment to Canadian officials abroad. Applications require Ministerial approval on prescribed forms.

Creates unequal tax treatment and administrative burden for negligible fiscal impact. The 1-year property restriction violates free alienation principles. Using tax remission as diplomatic leverage improperly weaponizes revenue collection. Simpler approach: Canada could unilaterally eliminate these excise taxes for all residents, or implement a flat duty-free allowance system administered at borders without case-by-case approvals. The regulation's diplomatic goal can be achieved through foreign affairs channels, not tax code complexity that distorts market neutrality and imposes compliance costs on both diplomats and revenue officials.

Grants sales tax remission on aircraft manufactured in Canada when first used for manufacturer demonstrations to prospective customers, with record-keeping requirements.

Selective tax break distorts market competition, misallocates capital, and imposes compliance burdens. Taxpayers should not subsidize private promotional activities; success should be determined by market forces.

Remission of excise taxes for Canadian defence contractors working on US contracts, requiring verification and certification of use in defence production

This tax remission is essential for maintaining Canada-US defence production sharing agreements that support Canadian jobs, preserve industrial capacity, and ensure interoperability with our closest ally. Removing it would increase costs for Canadian contractors, potentially causing US agencies to award contracts to other countries, harming our defence industrial base and national security interests.

Provides remission for underpaid customs duties and taxes of $7.50 or less per customs accounting document, excluding interim documents.

Without this de minimis rule, the cost of collecting tiny underpayments would far exceed revenue, imposing disproportionate compliance burdens on businesses and creating net economic loss. The regulation efficiently prevents this deadweight loss.

Provides remission of surtaxes on US-manufactured motor vehicles imported between April 9, 2025 and April 8, 2026 for listed importers, contingent on conditions including providing manufacturing data to ministers and restarting Canadian production if retooling. The qualifying importer list and vehicle quantities are in a confidential schedule.

Creates selective, non-transparent corporate welfare through a secret schedule, violating rule of law and creating unfair competition. The information demands grant ministers intrusive oversight into private business decisions. The retooling condition interferes with legitimate business flexibility and capital allocation. A broad tariff remission (if justified) should apply equally to all importers, not favor specific firms. The confidentiality requirement prevents public scrutiny of who benefits and why.

The Commercial Samples Remission Order grants remission of excise taxes and customs duties on temporarily imported commercial samples, conditional on non-resident ownership, export within one year, and restrictions on domestic supply. Security may be required if an ATA Carnet is not used.

Deletion would reimpose duties on temporary samples, increasing costs for international business demonstrations, reducing trade activity, and harming Canada's competitiveness. The conditional remission efficiently facilitates legitimate temporary imports while preventing abuse in a way that ad hoc exemptions would not.

Regulation establishes safety zoning around Baie Comeau Airport, prohibiting construction of any building, structure, or object that would exceed specified imaginary approach, outer, and transitional surfaces designed to ensure clear airspace for aircraft operations.

Canadians would be worse off without this regulation because it prevents catastrophic aircraft accidents by removing the tragedy of the commons problem in airspace. Without coordinated restrictions, individual property owners could build structures that endanger hundreds of lives—a cost no voluntary market arrangement could internalize given holdout problems and asymmetric information. The regulation achieves safety through clear, measurable geometric standards that property rights alone cannot provide.