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A-6.002 - Tax Administration Act

Section 96
Disposition versions

Full text
96. The Government may make regulations to prescribe the measures required to carry out this Act, to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  public servants or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international organizations, their head officers and their employees and the members of their families;
(c)  representatives of member States on prescribed international organizations and the members of their families and personnel;
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income;
(e)  an Indian, within the meaning of the regulations, and any prescribed person;
(f)  the prescribed offices of a political division of a foreign State, the members of those offices and the members of their families.
The Government may also make regulations to determine the nature, duration and conditions of realization of a security under section 17.2, 17.3 or 17.4 as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law.
1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14; 1991, c. 67, s. 606; 1993, c. 64, s. 214; 1993, c. 79, s. 48; 1997, c. 14, s. 312; 1999, c. 83, s. 283; 2004, c. 21, s. 516; 2007, c. 12, s. 344; 2006, c. 36, s. 275.
96. The Government may make regulations to prescribe the measures required to carry out this Act, to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  public servants or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international organizations, their head officers and their employees and the members of their families;
(c)  representatives of member States on prescribed international organizations and the members of their families and personnel;
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income;
(e)  an Indian or person of Indian descent, within the meaning of the regulations, and any prescribed person;
(f)  the prescribed offices of a political division of a foreign State, the members of those offices and the members of their families.
The Government may also make regulations to determine the nature, duration and conditions of realization of a security under section 17.2, 17.3 or 17.4 as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law.
1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14; 1991, c. 67, s. 606; 1993, c. 64, s. 214; 1993, c. 79, s. 48; 1997, c. 14, s. 312; 1999, c. 83, s. 283; 2004, c. 21, s. 516; 2007, c. 12, s. 344.
96. The Government may make regulations to prescribe the measures required to carry out this Act, to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  public servants or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international organizations, their head officers and their employees and the members of their families;
(c)  representatives of member States on prescribed international organizations and the members of their families and personnel;
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income;
(e)  an Indian or person of Indian descent, within the meaning of the regulations, and any prescribed person.
The Government may also make regulations to determine the nature, duration and conditions of realization of a security under section 17.2, 17.3 or 17.4 as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law.
1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14; 1991, c. 67, s. 606; 1993, c. 64, s. 214; 1993, c. 79, s. 48; 1997, c. 14, s. 312; 1999, c. 83, s. 283.
96. The Government may make regulations to prescribe the measures required to carry out this Act, to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  public servants or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international bodies, their head officers and their employees and the members of their families;
(c)  representatives of member States on prescribed international bodies and the members of their families and personnel;
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income;
(e)  an Indian or person of Indian descent, within the meaning of the regulations, and any prescribed person.
The Government may also make regulations to determine the nature, duration and conditions of realization of a security under section 17.2, 17.3 or 17.4 as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law.
1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14; 1991, c. 67, s. 606; 1993, c. 64, s. 214; 1993, c. 79, s. 48; 1997, c. 14, s. 312.
96. The Government may make regulations to prescribe the measures required to carry out this Act, to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  functionaries or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international bodies, their head officers and their employees and the members of their families;
(c)  representatives of member States on prescribed international bodies and the members of their families and personnel;
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income;
(e)  an Indian or person of Indian descent, within the meaning of the regulations, and any prescribed person.
The Government may also make regulations to determine the nature, duration and conditions of realization of a security under section 17.2, 17.3 or 17.4 as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law.
1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14; 1991, c. 67, s. 606; 1993, c. 64, s. 214; 1993, c. 79, s. 48.
96. The Government may make regulations to prescribe the measures required to carry out this Act, to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  functionaries or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international bodies, their head officers and their employees and the members of their families;
(c)  official representatives of countries other than Canada on prescribed international bodies; and
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income.
The Government may also make regulations to determine the nature of the security or an additional security which the Minister may require under a fiscal law as a condition of issue or continuance in force of a certificate or permit issued under such a law and to determine the conditions under which he may do so.
1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14; 1991, c. 67, s. 606.
96. The Government may make regulations to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  functionaries or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international bodies, their head officers and their employees and the members of their families;
(c)  official representatives of countries other than Canada on prescribed international bodies; and
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income.
1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14.
96. The Government may make regulations to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,
(a)  functionaries or agents of the government of a country other than Canada, and the members of their families or personnel;
(b)  prescribed international bodies and their head officers;
(c)  official representatives of countries other than Canada on prescribed international bodies; and
(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income.
1974, c. 17, s. 9; 1975, c. 20, s. 1.
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