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  1. Criminal Code - R.S.C., 1985, c. C-46 (Section 7)
    Marginal note:Offences committed on aircraft

    • [...]

    • (2.01) Despite anything in this Act or any other Act, a person who commits an act or omission outside Canada that if committed in Canada would constitute an offence under section 322, 341, 344, 380, 430 or 434 in relation to cultural property as defined in Article 1 of the Convention, or a conspiracy or an attempt to commit such an offence, or being an accessory after the fact or counselling in relation to such an offence, is deemed to have committed that act or omission in Canada if the person

      • (a) is a Canadian citizen;

      • (b) is not a citizen of any state and ordinarily resides in Canada; or

    • [...]

    • (2.1) Notwithstanding anything in this Act or any other Act, every one who commits an act or omission outside Canada against or on board a fixed platform attached to the continental shelf of any state or against or on board a ship navigating or scheduled to navigate beyond the territorial sea of any state, that if committed in Canada would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 78.1, shall be deemed to commit that act or omission in Canada if it is committed

      • [...]

      • (c) by a Canadian citizen;

      • (d) by a person who is not a citizen of any state and who ordinarily resides in Canada;

      • [...]

      • (f) in such a way as to seize, injure or kill, or threaten to injure or kill, a Canadian citizen; or

    • [...]

    • (2.21) Despite anything in this Act or any other Act, everyone who commits an act or omission outside Canada that if committed in Canada would constitute an offence under any of sections 82.3 to 82.6, or a conspiracy or attempt to commit such an offence, or being an accessory after the fact or counselling in relation to such an offence, is deemed to have committed that act or omission in Canada if

      • [...]

      • (c) the person who commits the act or omission is a Canadian citizen; or

    • [...]

    • (2.34) The definitions in this subsection apply in this subsection and in subsections (2.3) and (2.31).

      Canadian crew member

      Canadian crew member  means a crew member of the Space Station who is

      • (a) a Canadian citizen; or

      • (b) a citizen of a foreign state, other than a Partner State, who is authorized by Canada to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage canadien)

      crew member of a Partner State

      crew member of a Partner State  means a crew member of the Space Station who is

      • (a) a citizen of a Partner State; or

      • (b) a citizen of a state, other than Canada or a Partner State, who is authorized by a Partner State to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage d’un État partenaire)

    • [...]

    • (2.38) The definitions in this subsection apply in this subsection and in subsections (2.35) and (2.36).

      Canadian crew member

      Canadian crew member  means a crew member of the Lunar Gateway who is 

      • (a) a Canadian citizen; or

      • (b) a citizen of a foreign state, other than a Partner State, who is authorized by Canada to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage canadien)

      crew member of a Partner State

      crew member of a Partner State  means a crew member of the Lunar Gateway who is  

      • (a) a citizen of a Partner State; or

      • (b) a citizen of a state, other than Canada or a Partner State, who is authorized by a Partner State to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage d’un État partenaire)

    • (3) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission against the person of an internationally protected person or against any property referred to in section 431 used by that person that, if committed in Canada, would be an offence against any of sections 235, 236, 266, 267, 268, 269, 269.1, 271, 272, 273, 279, 279.1, 280 to 283, 424 and 431 is deemed to commit that act or omission in Canada if

      • [...]

      • (c) the person who commits the act or omission is a Canadian citizen or is, after the act or omission has been committed, present in Canada; or

    • (3.1) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that if committed in Canada would be an offence against section 279.1 shall be deemed to commit that act or omission in Canada if

      • [...]

      • (c) the person who commits the act or omission

        • (i) is a Canadian citizen, or

        • (ii) is not a citizen of any state and ordinarily resides in Canada;

      • [...]

      • (e) a person taken hostage by the act or omission is a Canadian citizen; or

    • [...]

    • (3.7) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, being an accessory after the fact in relation to an offence against, or any counselling in relation to an offence against, section 269.1 shall be deemed to commit that act or omission in Canada if

      • [...]

      • (c) the person who commits the act or omission is a Canadian citizen;

      • (d) the complainant is a Canadian citizen; or

    • (3.71) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission against a member of United Nations personnel or associated personnel or against property referred to in section 431.1 that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 235, 236, 266, 267, 268, 269, 269.1, 271, 272, 273, 279, 279.1, 424.1 or 431.1 is deemed to commit that act or omission in Canada if

      • [...]

      • (c) the person who commits the act or omission

        • (i) is a Canadian citizen, or

        • (ii) is not a citizen of any state and ordinarily resides in Canada;

      • [...]

      • (e) the act or omission is committed against a Canadian citizen; or

    • (3.72) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 431.2 is deemed to commit that act or omission in Canada if

      • [...]

      • (c) the person who commits the act or omission

        • (i) is a Canadian citizen, or

        • (ii) is not a citizen of any state and ordinarily resides in Canada;

      • [...]

      • (e) the act or omission is committed against a Canadian citizen;

    • (3.73) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 83.02 is deemed to commit the act or omission in Canada if

      • [...]

      • (c) the person who commits the act or omission

        • (i) is a Canadian citizen, or

        • (ii) is not a citizen of any state and ordinarily resides in Canada;

      • [...]

      • (g) the act or omission is committed for the purpose of committing an act or omission referred to in paragraph 83.02(a) or (b) in Canada or against a Canadian citizen.

    • (3.74) Notwithstanding anything in this Act or any other Act, every one who commits an act or omission outside Canada that, if committed in Canada, would be a terrorism offence, other than an offence under section 83.02 or an offence referred to in paragraph (a) of the definition terrorist activity in subsection 83.01(1), is deemed to have committed that act or omission in Canada if the person

      • (a) is a Canadian citizen;

      • (b) is not a citizen of any state and ordinarily resides in Canada; or

    • (3.75) Notwithstanding anything in this Act or any other Act, every one who commits an act or omission outside Canada that, if committed in Canada, would be an indictable offence and would also constitute a terrorist activity referred to in paragraph (b) of the definition terrorist activity in subsection 83.01(1) is deemed to commit that act or omission in Canada if

      • (a) the act or omission is committed against a Canadian citizen;

    • [...]

    • Marginal note:Offence in relation to sexual offences against children

      (4.1) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that if committed in Canada would be an offence against section 151, 152, 153 or 155, subsection 160(2) or (3), section 163.1, 170, 171, 171.1, 172.1, 172.2 or 173 or subsection 286.1(2) shall be deemed to commit that act or omission in Canada if the person who commits the act or omission is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act.

    • Marginal note:Offence in relation to trafficking in persons

      (4.11) Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that if committed in Canada would be an offence against section 279.01, 279.011, 279.02 or 279.03 shall be deemed to commit that act or omission in Canada if the person who commits the act or omission is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act.

    • Marginal note:Offence outside Canada

      (4.2) Despite anything in this Act or any other Act, a person who commits an act or omission outside Canada that, if committed in Canada, would be an offence under section 240.1 is deemed to commit that act or omission in Canada if the person is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act.

    • [...]

    • Marginal note:If accused not Canadian citizen

      (7) If the accused is not a Canadian citizen, no proceedings in respect of which courts have jurisdiction by virtue of this section shall be continued unless the consent of the Attorney General of Canada is obtained not later than eight days after the proceedings are commenced.

    [...]


  2. Citizenship Act - R.S.C., 1985, c. C-29 (Section 5.1)
    Marginal note:Adoptees — minors

    • 5.1 (1) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who, while a minor child, was adopted by a citizen on or after January 1, 1947, was adopted before that day by a person who became a citizen on that day, or was adopted before April 1, 1949 by a person who became a citizen on that later day further to the union of Newfoundland and Labrador with Canada, if the adoption

      • [...]

      • (c) was in accordance with the laws of the place where the adoption took place and the laws of the country of residence of the adopting citizen;

    • Marginal note:Adoptees — adults

      (2) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who, while at least 18 years of age, was adopted by a citizen on or after January 1, 1947, was adopted before that day by a person who became a citizen on that day, or was adopted before April 1, 1949 by a person who became a citizen on that later day further to the union of Newfoundland and Labrador with Canada, if

      [...]

    • Marginal note:Quebec adoptions

      (3) Subject to subsection (4), the Minister shall, on application, grant citizenship to a person in respect of whose adoption, by a citizen who is subject to Quebec law governing adoptions, a decision was made abroad on or after January 1, 1947 — or to a person in respect of whose adoption, by a person who became a citizen on that day and who is subject to Quebec law governing adoptions, a decision was made abroad before that day — if

      [...]

    • (4) No person who is adopted may be granted citizenship under any of subsections (1) to (3)

      • (a) if, at the time of his or her adoption, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(b), (c.1), (e), (g), (h), (o), (p), (q) or (r), or both of the adoptive parents were citizens under any of those paragraphs;

      • (a.1) if the person was adopted before January 1, 1947 and, on that day, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(o) or (q), or both of the adoptive parents were citizens under either of those paragraphs;

      • (a.2) if the person was adopted before April 1, 1949 and, on that day, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(p) or (r), or both of the adoptive parents were citizens under either of those paragraphs; or

      • (b) if, at any time, only one of the adoptive parents was a citizen and that parent was a citizen under any of the provisions referred to in subparagraphs 3(3)(b)(i) to (viii), or both of the adoptive parents were citizens under any of those provisions.

    • [...]

    • (6) Paragraphs 5.1(4)(a) and (a.1) do not apply to a person who is adopted before April 1, 1949 if

      • (a) only one adoptive parent was a citizen at the time of the adoption, in the case of paragraph (a), or was a citizen on January 1, 1947, in the case of paragraph (a.1); and

      • (b) the other adoptive parent became a citizen on April 1, 1949 further to the union of Newfoundland and Labrador with Canada, other than under paragraph 3(1)(p) or (r).

    [...]


  3. Citizenship Act - R.S.C., 1985, c. C-29 (Section 3)
    Marginal note:Persons who are citizens

    • 3 (1) Subject to this Act, a person is a citizen if

      • [...]

      • (b) the person was born outside Canada after February 14, 1977 and at the time of his birth one of his parents, other than a parent who adopted him, was a citizen;

      • [...]

      • (d) the person was a citizen immediately before February 15, 1977;

      • (e) the person was entitled, immediately before February 15, 1977, to become a citizen under paragraph 5(1)(b) of the former Act;

      • (f) before the coming into force of this paragraph, the person ceased to be a citizen for any reason other than the following reasons and did not subsequently become a citizen:

        [...]

      • (g) the person was born outside Canada before February 15, 1977 to a parent who was a citizen at the time of the birth and the person did not, before the coming into force of this paragraph, become a citizen;

      • (h) the person was granted citizenship under section 5, as it read before the coming into force of this paragraph, the person would have, but for that grant, been a citizen under paragraph (g) and, if it was required, he or she took the oath of citizenship;

      • (i) the person had been a citizen other than by way of grant, ceased to be a citizen for a reason other than the reasons referred to in subparagraphs (f)(i) to (iii), was subsequently granted citizenship before the coming into force of this paragraph under any of the following provisions and, if it was required, he or she took the oath of citizenship:

        [...]

      • (j) under prior legislation, the person had been a citizen other than by way of grant, ceased to be a citizen for a reason other than the reasons referred to in subparagraphs (f)(i) and (ii) and resumed citizenship;

      • (k) the person, before January 1, 1947, was born or naturalized in Canada but ceased to be a British subject, and did not become a citizen on that day;

      • (l) the person, before April 1, 1949, was born or naturalized in Newfoundland and Labrador but ceased to be a British subject, and did not become a citizen on or before that day;

      • (m) the person, on January 1, 1947, was a British subject neither born nor naturalized in Canada and was ordinarily resident in Canada, and did not become a citizen on that day;

      • (n) the person, on April 1, 1949, was a British subject neither born nor naturalized in Newfoundland and Labrador and was ordinarily resident there, and did not become a citizen on or before that day;

      • (o) the person was born outside Canada and Newfoundland and Labrador before January 1, 1947 to a parent who is a citizen under paragraph (k) or (m), and the person did not become a citizen on that day;

      • (p) the person was born outside Canada and Newfoundland and Labrador before April 1, 1949 to a parent who is a citizen under paragraph (l) or (n), and the person did not become a citizen on or before that day;

      • (q) the person was born outside Canada and Newfoundland and Labrador before January 1, 1947 to a parent who became a citizen on that day under the Canadian Citizenship Act, S.C. 1946, c. 15, and the person did not become a citizen on that day; or

      • (r) the person was born outside Canada and Newfoundland and Labrador before April 1, 1949 to a parent who became a citizen on that day under section 44A of the Canadian Citizenship Act, S.C. 1946, c. 15, as enacted by S.C. 1949, c. 6, and the person did not become a citizen on or before that day.

    • [...]

    • Marginal note:Citizen despite death of parent

      (1.1) A person who would not become a citizen under paragraph (1)(b), (g) or (h) for the sole reason that, on the coming into force of this subsection, his or her parent — referred to in one of those paragraphs — is deceased, is a citizen under paragraph (1)(b), (g) or (h) if that parent, but for his or her death, would have been a citizen under paragraph (1)(f), (i) or (j).

    • Marginal note:Citizen despite death of parent

      (1.2) A person who would not become a citizen under paragraph (1)(b), (g), (h), (o) or (p) for the sole reason that, on the coming into force of this subsection, his or her parent — referred to in one of those paragraphs — is deceased, is a citizen under that paragraph if that parent, but for his or her death, would have been a citizen under any of paragraphs (1)(k) to (n).

    • Marginal note:Citizen despite death of parent

      (1.3) A person who would not become a citizen under paragraph (1)(q) for the sole reason that his or her parent died before January 1, 1947 and did not become a citizen on that day under the Canadian Citizenship Act, S.C. 1946, c. 15, is, nonetheless, a citizen under that paragraph if his or her parent would have been a citizen if that Act had come into force immediately before their death and the date referred to in the provisions of that Act that set out the requirements to be met to become a citizen had been the day of that coming into force rather than January 1, 1947.

    • Marginal note:Citizen despite death of parent

      (1.4) A person who would not become a citizen under paragraph (1)(r) for the sole reason that his or her parent died before April 1, 1949 and did not become a citizen on that day under section 44A of the Canadian Citizenship Act, S.C. 1946, c. 15, as enacted by S.C. 1949, c. 6, is, nonetheless, a citizen under that paragraph if his or her parent would have been a citizen if that Act had come into force immediately before their death and the date referred to in the provisions of that Act that set out the requirements to be met to become a citizen had been the day of that coming into force rather than April 1, 1949.

    • Marginal note:Not applicable to children of foreign diplomats, etc.

      (2) Paragraph (1)(a) does not apply to a person if, at the time of his birth, neither of his parents was a citizen or lawfully admitted to Canada for permanent residence and either of his parents was

      [...]

    • (2.1) Paragraphs (1)(k), (m), (o) and (q) do not apply to a person if

      • [...]

      • (b) the person became a citizen by way of grant on or after January 1, 1947 and subsequently

        [...]

    • Marginal note:Not applicable — paragraphs (1)(b), (g) and (h)

      (2.2) Paragraphs (1)(b), (g) and (h) do not apply to a person — who, but for this subsection, would be a citizen under one of those paragraphs for the sole reason that one or both of his or her parents are persons referred to in any of paragraphs (1)(k), (m), (o) and (q) — if the person became a citizen by way of grant on or after January 1, 1947 and subsequently

      [...]

    • (2.3) Paragraphs (1)(l), (n), (p) and (r) do not apply to a person if

      • [...]

      • (b) the person became a citizen by way of grant on or after April 1, 1949 and subsequently

        [...]

    • Marginal note:Not applicable — paragraphs (1)(b), (g) and (h)

      (2.4) Paragraphs (1)(b), (g) and (h) do not apply to a person — who, but for this subsection, would be a citizen under one of those paragraphs for the sole reason that one or both of his or her parents are persons referred to in any of paragraphs (1)(l), (n), (p) and (r) — if the person became a citizen by way of grant on or after April 1, 1949 and subsequently

      [...]

    • (3) Paragraphs (1)(b), (f) to (j), (q) and (r) do not apply to a person born outside Canada

      • (a) if, at the time of his or her birth, only one of the person’s parents was a citizen and that parent was a citizen under paragraph (1)(b), (c.1), (e), (g), (h), (o), (p), (q) or (r) or both of the person’s parents were citizens under any of those paragraphs;

      • (a.1) if the person was born before January 1, 1947 and, on that day, only one of the person’s parents was a citizen and that parent was a citizen under paragraph (1)(o) or (q), or both of the person’s parents were citizens under either of those paragraphs;

      • (a.2) if the person was born before April 1, 1949 and, on that day, only one of the person’s parents was a citizen and that parent was a citizen under paragraph (1)(p) or (r), or both of the person’s parents were citizens under either of those paragraphs; or

      • (b) if, at any time, only one of the person’s parents was a citizen and that parent was a citizen under any of the following provisions, or both of the person’s parents were citizens under any of the following provisions:

        [...]

    • Marginal note:Exception — transitional provision

      (4) Subsection (3) does not apply to a person who, on the coming into force of that subsection, was a citizen. However, that subsection applies to a person who, on that coming into force, would have been a citizen under paragraph (1)(b) or (g) only by operation of any of paragraphs (7)(d) to (g) in respect of one of his or her parents.

    • Marginal note:Exception — transitional provision

      (4.1) Subsection (3) does not apply to a person who, on the coming into force of this subsection, was a citizen. However, that subsection applies to a person who, on that coming into force, would have been a citizen under paragraph (1)(b) or (g) only by operation of paragraph (7)(i), (k) or (m) in respect of one of his or her parents.

    • [...]

    • Marginal note:Citizenship other than by way of grant — grandchild of person in service abroad

      (5.1) A person who is born outside Canada to a parent referred to in paragraph (a) or (b) and who is either a citizen under prior legislation or the former Act — other than under any provision referred to in subparagraphs (3)(b)(i) to (viii) — or was granted citizenship under paragraph 5(2)(a) of this Act, as it read before April 17, 2009, or under subsection 5(1), (2) or (4) or 11(1) of this Act is deemed, as of the coming into force of this subsection, never to have been a citizen by way of grant:

      [...]

    • Marginal note:Non-application of subsection (5.1)

      (5.2) Subsection (5.1) does not apply to a person born outside Canada after February 14, 1977 who, before April 17, 2009, ceased to be a citizen because he or she failed to make an application to retain his or her citizenship under section 8, as it read before April 17, 2009, or made an application but the application was not approved.

    • Marginal note:Citizenship other than by way of grant

      (6) A person referred to in paragraph (1)(h), (i) or (j) is deemed, except for the purposes of that paragraph, never to have been a citizen by way of grant.

    • Marginal note:Citizenship other than by way of grant — certain children born after February 14, 1977

      (6.1) A person who was born outside Canada after February 14, 1977 and who, before the coming into force of this subsection, was granted citizenship under section 5 is deemed never to have been a citizen by way of grant if

      • (a) he or she was born to a parent who was born in Canada and who is a citizen under paragraph (1)(f) or (i); or

      • (b) he or she was born to a parent who was born outside Canada to parents neither of whom was a citizen at the time of that parent’s birth, and who is a citizen under paragraph (1)(f) or (i).

    • Marginal note:Citizenship other than by way of grant

      (6.2) A person referred to in any of paragraphs (1)(k) to (r) — or a person referred to in paragraph (1)(b) or (g) who is a citizen under that paragraph for the sole reason that one or both of his or her parents are persons referred to in any of paragraphs (1)(k) to (n) — who became a citizen by way of grant before the coming into force of this subsection is deemed, except for the purposes of paragraph (2.1)(b), subsection (2.2), paragraph (2.3)(b), subsection (2.4) and subparagraphs 27(j.1)(ii) and (iii), never to have been a citizen by way of grant.

    • Marginal note:Deemed application

      (6.3) A person who is referred to in paragraph (1)(k), (l), (m) or (n) and also in paragraph (1)(o), (p), (q) or (r) is deemed to be a citizen only under that paragraph (o), (p), (q) or (r).

    • (7) Despite any provision of this Act or any Act respecting naturalization or citizenship that was in force in Canada at any time before the day on which this subsection comes into force

      • (a) a person referred to in paragraph (1)(c) who was, before the coming into force of this subsection, granted citizenship under any of the following provisions after ceasing to be a citizen by way of grant for any reason other than the reasons referred to in subparagraphs (1)(f)(i) to (iii) is deemed to be a citizen under paragraph (1)(c) from the time that he or she ceased to be a citizen:

        [...]

      • (b) a person referred to in paragraph (1)(d) who, under prior legislation, ceased to be a citizen by way of grant for any reason other than the reasons referred to in subparagraphs (1)(f)(i) and (ii) and resumed citizenship is deemed to be a citizen under paragraph (1)(d) from the time that he or she ceased to be a citizen;

      • (c) a person referred to in paragraph (1)(f) who, at the time he or she ceased to be a citizen, was a citizen by way of grant is deemed to have been granted citizenship under that paragraph at that time;

      • (d) a person referred to in paragraph (1)(f) — other than a person described in paragraph (c) — is deemed to be a citizen under paragraph (1)(f) from the time the person ceased to be a citizen;

      • (e) a person referred to in paragraph (1)(g) or (h) is deemed to be a citizen from the time that he or she was born;

      • (f) a person referred to in paragraph (1)(i) is deemed to be a citizen under that paragraph from the time that he or she ceased to be a citizen;

      • (g) a person referred to in paragraph (1)(j) is deemed to be a citizen under that paragraph from the time that he or she ceased to be a citizen;

      • (h) a person referred to in paragraph (1)(b) who is a citizen under that paragraph for the sole reason that one or both of his or her parents are referred to in paragraph (1)(f) or (i) is deemed to be a citizen under paragraph (1)(b) from the time that he or she was born;

      • (i) a person referred to in paragraph (1)(b) who is a citizen under that paragraph for the sole reason that one or both of his or her parents are referred to in any of paragraphs (1)(k) to (n) is deemed to be a citizen under paragraph (1)(b) from the time that he or she was born;

      • (j) a person referred to in paragraph (1)(k) or (m) is deemed to be a citizen under that paragraph as of January 1, 1947;

      • (k) a person referred to in paragraph (1)(o) or (q) is deemed to be a citizen under that paragraph as of January 1, 1947;

      • (l) a person referred to in paragraph (1)(l) or (n) is deemed to be a citizen under that paragraph as of April 1, 1949; and

      • (m) a person referred to in paragraph (1)(p) or (r) is deemed to be a citizen under that paragraph as of April 1, 1949.

    • (8) For any period before the day on which subsection (7) first takes effect with respect to a person,

      • (a) subsection (7) does not have the effect of conferring any rights, powers or privileges — or imposing any obligations, duties or liabilities — under any Act of Parliament other than this Act or any other law on the person or on any other person who may have any of those rights, powers, privileges, obligations, duties and liabilities as a result of the first person becoming a citizen; and

    [...]


  4. Canada–United States Tax Convention Act, 1984 - S.C. 1984, c. 20 (SCHEDULE VI : Protocol Amending the Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital Done at Washington on 26 September 1980, as Amended by the Protocols Done on 14 June 1983, 28 March 1984, 17 March 1995 and 29 July 1997)

    [...]

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    • [...]

    • 2 Paragraph 7 of Article XVIII (Pensions and Annuities) of the Convention shall be deleted and replaced by the following:

      • 7 A natural person who is a citizen or resident of a Contracting State and a beneficiary of a trust, company, organization or other arrangement that is a resident of the other Contracting State, generally exempt from income taxation in that other State and operated exclusively to provide pension or employee benefits may elect to defer taxation in the first-mentioned State, subject to rules established by the competent authority of that State, with respect to any income accrued in the plan but not distributed by the plan, until such time as and to the extent that a distribution is made from the plan or any plan substituted therefor.

    • 3 Article XVIII (Pensions and Annuities) of the Convention shall be amended by adding the following paragraphs:

      [...]

      • 9 For the purposes of United States taxation, the benefits granted under paragraph 8 to a citizen of the United States shall not exceed the benefits that would be allowed by the United States to its residents for contributions to, or benefits otherwise accrued under, a generally corresponding pension or retirement plan established in and recognized for tax purposes by the United States.

      • [...]

      • 13 Contributions made to, or benefits accrued under, a qualifying retirement plan in Canada by or on behalf of a citizen of the United States who is a resident of Canada shall be deductible or excludible in computing the citizen’s taxable income in the United States, where:

        • (a) The citizen performs services as an employee in Canada the remuneration from which is taxable in Canada and is borne by an employer who is a resident of Canada or by a permanent establishment which the employer has in Canada; and

        • (b) The contributions and benefits are attributable to those services and are made or accrued during the period in which the citizen performs those services.

        [...]

    [...]

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    [...]

    • 1 Subparagraph 8(a) of Article XXVI A (Assistance in Collection) of the Convention shall be deleted and replaced by the following:

      • (a) Where the taxpayer is an individual, the revenue claim relates either to a taxable period in which the taxpayer was a citizen of the requested State or, if the taxpayer became a citizen of the requested State at any time before November 9, 1995 and is such a citizen at the time the applicant State applies for collection of the claim, to a taxable period that ended before November 9, 1995; and

    [...]

    [...]

    [...]

    • 1 Paragraph 2 of Article XXIX (Miscellaneous Rules) of the Convention shall be deleted and replaced by the following:

      • 2. (a) Except to the extent provided in paragraph 3, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article IV (Residence)) and, in the case of the United States, its citizens and companies electing to be treated as domestic corporations.

        • (b) Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of the United States, may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of the United States with respect to income from sources within the United States (including income deemed under the domestic law of the United States to arise from such sources).

    • 2 Subparagraph 3(a) of Article XXIX (Miscellaneous Rules) shall be deleted and replaced by the following:

      • (a) Under paragraphs 3 and 4 of Article IX (Related Persons), paragraphs 6 and 7 of Article XIII (Gains), paragraphs 1, 3, 4, 5, 6(b), 7, 8, 10 and 13 of Article XVIII (Pensions and Annuities), paragraph 5 of Article XXIX (Miscellaneous Rules), paragraphs 1, 5, and 6 of Article XXIX B (Taxes Imposed by Reason of Death), paragraphs 2, 3, 4, and 7 of Article XXIX B (Taxes Imposed by Reason of Death) as applied to estates of persons other than former citizens referred to in paragraph 2 of this Article, paragraphs 3 and 5 of Article XXX (Entry into Force), and Articles XIX (Government Service), XXI (Exempt Organizations), XXIV (Elimination of Double Taxation), XXV (Non-Discrimination) and XXVI (Mutual Agreement Procedure);

    [...]

    [...]

    [...]

    • [...]

    • 2 Paragraph 5 of Article XXIX B (Taxes Imposed by Reason of Death) of the Convention shall be deleted and replaced by the following:

      • 5 Where an individual was a resident of the United States immediately before the individual’s death, for the purposes of subsections 70 (5.2) and (6) of the Income Tax Act, both the individual and the individual’s spouse shall be deemed to have been resident in Canada immediately before the individual’s death. Where a trust that would be a trust described in subsection 70(6) of that Act, if its trustees that were residents or citizens of the United States or domestic corporations under the law of the United States were residents of Canada, requests the competent authority of Canada to do so, the competent authority may agree, subject to terms and conditions satisfactory to such competent authority, to treat the trust for the purposes of that Act as being resident in Canada for such time and with respect to such property as may be stipulated in the agreement.

    [...]


  5. Canada–United States Tax Convention Act, 1984 - S.C. 1984, c. 20 (SCHEDULE IV : Protocol Amending the Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital Signed at Washington on September 26, 1980, as Amended by the Protocols Signed on June 14, 1983 and March 28, 1984)

    [...]

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    • 1 Paragraph 1 of Article IV (Residence) of the Convention shall be deleted and replaced by the following:

      • “1 For the purposes of this Convention, the term resident of a Contracting State means any person that, under the laws of that State, is liable to tax therein by reason of that person’s domicile, residence, citizenship, place of management, place of incorporation or any other criterion of a similar nature, but in the case of an estate or trust, only to the extent that income derived by the estate or trust is liable to tax in that State, either in its hands or in the hands of its beneficiaries. For the purposes of this paragraph, an individual who is not a resident of Canada under this paragraph and who is a United States citizen or an alien admitted to the United States for permanent residence (a “green card” holder) is a resident of the United States only if the individual has a substantial presence, permanent home or habitual abode in the United States, and that individual’s personal and economic relations are closer to the United States than to any third State. The term resident of a Contracting State is understood to include:

        [...]

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    • [...]

    • 2 Paragraph 5 of Article XVIII (Pensions and Annuities) of the Convention shall be deleted and replaced by the following:

      • “5 Benefits under the social security legislation in a Contracting State (including tier 1 railroad benefits but not including unemployment benefits) paid to a resident of the other Contracting State (and in the case of Canadian benefits, to a citizen of the United States) shall be taxable only in the first-mentioned State.”

    • 3 A new paragraph 7 shall be added to Article XVIII (Pensions and Annuities) of the Convention as follows:

      • “7 A natural person who is a citizen or resident of a Contracting State and a beneficiary of a trust, company, organization or other arrangement that is a resident of the other Contracting State, generally exempt from income taxation in that other State and operated exclusively to provide pension, retirement or employee benefits may elect to defer taxation in the first-mentioned State, under rules established by the competent authority of that State, with respect to any income accrued in the plan but not distributed by the plan, until such time as and to the extent that a distribution is made from the plan or any plan substituted therefor.”

    [...]

    [...]

    [...]

    • [...]

    • 2 Paragraph 5 of Article XXIV (Elimination of Double Taxation) of the Convention shall be deleted and replaced by the following:

      • “5 Notwithstanding the provisions of paragraph 4, where a United States citizen is a resident of Canada, the following rules shall apply in respect of the items of income referred to in Article X (Dividends), XI (Interest) or XII (Royalties) that arise (within the meaning of paragraph 3) in the United States and that would be subject to United States tax if the resident of Canada were not a citizen of the United States, as long as the law in force in Canada allows a deduction in computing income for the portion of any foreign tax paid in respect of such items which exceeds 15 per cent of the amount thereof:

        • [...]

        • (b) Canada shall allow a deduction from Canadian tax on such items in respect of income tax paid or accrued to the United States on such items, except that such deduction need not exceed the amount of the tax that would be paid on such items to the United States if the resident of Canada were not a United States citizen; and

        • (c) For the purposes of computing the United States tax on such items, the United States shall allow as a credit against United States tax the income tax paid or accrued to Canada after the deduction referred to in subparagraph (b). The credit so allowed shall reduce only that portion of the United States tax on such items which exceeds the amount of tax that would be paid to the United States on such items if the resident of Canada were not a United States citizen.”

    [...]

    A new Article XXVI A (Assistance in Collection) shall be added to the Convention as follows:

    [...]

    • [...]

    • 8 No assistance shall be provided under this Article for a revenue claim in respect of a taxpayer to the extent that the taxpayer can demonstrate that

      • (a) Where the taxpayer is an individual, the revenue claim relates to a taxable period in which the taxpayer was a citizen of the requested State, and

    [...]

    • 1 Paragraph 3(a) of Article XXIX (Miscellaneous Rules) of the Convention shall be deleted and replaced by the following:

      • “(a) Under paragraphs 3 and 4 of Article IX (Related Persons), paragraphs 6 and 7 of Article XIII (Gains), paragraphs 1, 3, 4, 5, 6(b) and 7 of Article XVIII (Pensions and Annuities), paragraph 5 of Article XXIX (Miscellaneous Rules), paragraphs 1, 5 and 6 of Article XXIX B (Taxes Imposed by Reason of Death), paragraphs 2, 3, 4 and 7 of Article XXIX B (Taxes Imposed by Reason of Death) as applied to the estates of persons other than former citizens referred to in paragraph 2 of this Article, paragraphs 3 and 5 of Article XXX (Entry into Force), and Articles XIX (Government Service), XXI (Exempt Organizations), XXIV (Elimination of Double Taxation), XXV (Non-Discrimination) and XXVI (Mutual Agreement Procedure);”

    [...]

    A new Article XXIX A (Limitation on Benefits) shall be added to the Convention as follows:

    [...]

    • [...]

    • 2 For the purposes of this Article, a qualifying person is a resident of Canada that is:

      • [...]

      • (d) A company more than 50 per cent of the vote and value of the shares (other than debt substitute shares) of which is owned, directly or indirectly, by five or fewer persons each of which is a company or trust referred to in subparagraph (c), provided that each company or trust in the chain of ownership is a qualifying person or a resident or citizen of the United States;

      • (e) (i) A company 50 per cent or more of the vote and value of the shares (other than debt substitute shares) of which is not owned, directly or indirectly, by persons other than qualifying persons or residents or citizens of the United States, or

      • (ii) A trust 50 per cent or more of the beneficial interest in which is not owned, directly or indirectly, by persons other than qualifying persons or residents or citizens of the United States,

      where the amount of the expenses deductible from gross income that are paid or payable by the company or trust, as the case may be, for its preceding fiscal period (or, in the case of its first fiscal period, that period) to persons that are not qualifying persons or residents or citizens of the United States is less than 50 per cent of its gross income for that period;

      • [...]

      • (g) A not-for-profit organization, provided that more than half of the beneficiaries, members or participants of the organization are qualifying persons or residents or citizens of the United States; or

      • (h) An organization described in paragraph 2 of Article XXI (Exempt Organizations) and established for the purpose of providing benefits primarily to individuals who are qualifying persons, persons who were qualifying persons within the five preceding years, or residents or citizens of the United States.

    • [...]

    • 4 A company that is a resident of Canada shall also be entitled to the benefits of Articles X (Dividends), XI (Interest) and XII (Royalties) if

      • (a) Its shares that represent more than 90 per cent of the aggregate vote and value represented by all of its shares (other than debt substitute shares) are owned, directly or indirectly, by persons each of whom is a qualifying person, a resident or citizen of the United States or a person who

        [...]

      • (b) The amount of the expenses deductible from gross income that are paid or payable by the company for its preceding fiscal period (or, in the case of its first fiscal period, that period) to persons that are not qualifying persons or residents or citizens of the United States is less than 50 per cent of the gross income of the company for that period.

    [...]

    A new Article XXIX B (Taxes Imposed by Reason of Death) shall be added to the Convention as follows:

    [...]

    • [...]

    • 2 In determining the estate tax imposed by the United States, the estate of an individual (other than a citizen of the United States) who was a resident of Canada at the time of the individual’s death shall be allowed a unified credit equal to the greater of

      • (a) The amount that bears the same ratio to the credit allowed under the law of the United States to the estate of a citizen of the United States as the value of the part of the individual’s gross estate that at the time of the individual’s death is situated in the United States bears to the value of the individual’s entire gross estate wherever situated; and

      • (b) The unified credit allowed to the estate of a nonresident not a citizen of the United States under the law of the United States.

      [...]

    • 3 In determining the estate tax imposed by the United States on an individual’s estate with respect to property that passes to the surviving spouse of the individual (within the meaning of the law of the United States) and that would qualify for the estate tax marital deduction under the law of the United States if the surviving spouse were a citizen of the United States and all applicable elections were properly made (in this paragraph and in paragraph 4 referred to as “qualifying property”), a non-refundable credit computed in accordance with the provisions of paragraph 4 shall be allowed in addition to the unified credit allowed to the estate under paragraph 2 or under the law of the United States, provided that

      • (a) The individual was at the time of death a citizen of the United States or a resident of either Contracting State;

      • [...]

      • (c) If both the individual and the surviving spouse were residents of the United States at the time of the individual’s death, one or both was a citizen of Canada; and

    • [...]

    • 5 Where an individual was a resident of the United States immediately before the individual’s death, for the purposes of subsection 70(6) of the Income Tax Act, both the individual and the individual’s spouse shall be deemed to have been resident in Canada immediately before the individual’s death. Where a trust that would be a trust described in subsection 70(6) of that Act, if its trustees that were residents or citizens of the United States or domestic corporations under the law of the United States were residents of Canada, requests the competent authority of Canada to do so, the competent authority may agree, subject to terms and conditions satisfactory to such competent authority, to treat the trust for the purposes of that Act as being resident in Canada for such time as may be stipulated in the agreement.

    • 6 In determining the amount of Canadian tax payable by an individual who immediately before death was a resident of Canada, or by a trust described in subsection 70(6) of the Income Tax Act (or a trust which is treated as being resident in Canada under the provisions of paragraph 5), the amount of any Federal or state estate or inheritance taxes payable in the United States (not exceeding, where the individual was a citizen of the United States or a former citizen referred to in paragraph 2 of Article XXIX (Miscellaneous Rules), the amount of estate and inheritance taxes that would have been payable if the individual were not a citizen or former citizen of the United States) in respect of property situated within the United States shall,

      [...]

    • 7 In determining the amount of estate tax imposed by the United States on the estate of an individual who was a resident or citizen of the United States at the time of death, or upon the death of a surviving spouse with respect to a qualified domestic trust created by such an individual or the individual’s executor or surviving spouse, a credit shall be allowed against such tax imposed in respect of property situated outside the United States, for the federal and provincial income taxes payable in Canada in respect of such property by reason of the death of the individual or, in the case of a qualified domestic trust, the individual’s surviving spouse. Such credit shall be computed in accordance with the following rules:

      [...]

    • 8 Provided that the value, at the time of death, of the entire gross estate wherever situated of an individual who was a resident of Canada (other than a citizen of the United States) at the time of death does not exceed 1.2 million U.S. dollars or its equivalent in Canadian dollars, the United States may impose its estate tax upon property forming part of the estate of the individual only if any gain derived by the individual from the alienation of such property would have been subject to income taxation by the United States in accordance with Article XIII (Gains).”

    [...]


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