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  1. Budget Implementation Act, 2022, No. 1 - S.C. 2022, c. 10 (Section 135)
    Marginal note:Enactment
    •  (1) The Select Luxury Items Tax Act, whose text is as follows and whose schedule is set out in Schedule 2 to this Act, is enacted:

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      Marginal note:Definitions
      • 2 (1) The following definitions apply in this Act.

        identification number

        identification number  of a subject item means an identification number that is satisfactory to the Minister and is unique to the subject item. (numéro d’identification)

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      Marginal note:Exemption certificate
      • 36 (1) For the purposes of this Act, an exemption certificate applies in respect of the sale of a subject item by a vendor to a purchaser only if

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        • (b) the certificate includes

          • (i) the identification number of the subject item,

      Marginal note:Tax certificate
      • [...]

      • (2) An application under subsection (1) in respect of a subject item must

        • (a) include the identification number of the subject item;

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      • (4) Upon receipt of an application under subsection (1) in respect of a subject item, the Minister must consider, with all due dispatch, the application and, if the Minister is satisfied that the conditions described in that subsection are met in respect of the subject item, issue a tax certificate in respect of the subject item specifying

        • (a) the identification number of the subject item;

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      • (10) If a tax certificate has been issued in respect of a subject item under subsection (4) and the tax certificate has not already been revoked under this subsection and the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch

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        • (b) issue a notice of revocation in respect of the tax certificate specifying

          • (i) the identification number of the subject item,

      Marginal note:Application for special import certificate
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      • (2) An application made by a person in respect of a subject item under subsection (1) must

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        • (b) include the identification number of the subject item;

      • (3) Upon receipt of an application made by a person in respect of a subject item under subsection (1), the Minister must, with all due dispatch, consider the application and, if the Minister is satisfied that the conditions in respect of the subject item described in that subsection are met, issue and send to the person a special import certificate in respect of the importation of the subject item by the person specifying

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        • (b) the identification number of the subject item;

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      • (7) If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not already been revoked under this subsection and if the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch

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        • (b) issue, and send to the person, a notice of revocation in respect of the special import certificate specifying

          • (i) the identification number of the subject item,

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      Marginal note:Net tax — obligation
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      • Marginal note:Restriction — rebate of net tax

        (5) The Minister is not required to pay a rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application for registration made by the person under this Division has been provided and is accurate.

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      Marginal note:Information return
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      • (2) An information return in respect of a reporting period of a person that is required to be filed under this section must

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        • (c) specify the identification number of each subject item that is sold by the person and in respect of which the following conditions are met:

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        • (d) specify the identification number of each subject item that is imported by the person and in respect of which the following conditions are met:

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      Marginal note:Definitions
      • 91 (1) The following definitions apply in this section.

        business number

        business number  means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Act. (numéro d’entreprise)

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      • Marginal note:Restrictions on information sharing

        (7) No information may be provided to a representative of a government entity under subsection (6) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.

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      • (9) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if

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        • (b) the government entity uses the business number as an identifier in connection with the program, activity or service.

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      • Marginal note:Confirmation of registration and business number

        (14) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true:

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      Marginal note:Search warrant
      • [...]

      • Marginal note:Contents of warrant

        (4) A warrant issued under subsection (1) must refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person that is alleged to have committed the offence, and it must be reasonably specific as to any record or thing to be searched for and seized.

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      Marginal note:Proof of service
      • 153 (1) If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that

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        • (c) the officer identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and

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      • (2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that

        • [...]

        • (c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand.

      • (3) If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that

        • [...]

        • (c) the officer identifies as exhibits attached to the affidavit copies of

          [...]

      [...]


  2. Geneva Conventions Act - R.S.C., 1985, c. G-3 (SCHEDULE V : Protocol I)

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    For the purposes of this Protocol:

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    • (m)  distinctive signal means any signal or message specified for the identification exclusively of medical units or transports in Chapter III of Annex I to this Protocol.

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    • 5 Civilian religious personnel shall be respected and protected. The provisions of the Conventions and of this Protocol concerning the protection and identification of medical personnel shall apply equally to such persons.

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    Article 18 — Identification

    • 1 Each Party to the conflict shall endeavour to ensure that medical and religious personnel and medical units and transports are identifiable.

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    • 5 In addition to the distinctive emblem, a Party to the conflict may, as provided in Chapter III of Annex I to this Protocol, authorize the use of distinctive signals to identify medical units and transports. Exceptionally, in the special cases covered in that Chapter, medical transports may use distinctive signals without displaying the distinctive emblem.

    • 6 The application of the provisions of paragraphs 1 to 5 of this Article is governed by Chapters I to III of Annex I to this Protocol. Signals designated in Chapter III of the Annex for the exclusive use of medical units and transports shall not, except as provided therein, be used for any purpose other than to identify the medical units and transports specified in that Chapter.

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    • [...]

    • 3 Small craft described in Article 27 of the Second Convention shall be protected even if the notification envisaged by that Article has not been made. The Parties to the conflict are, nevertheless, invited to inform each other of any details of such craft which will facilitate their identification and recognition.

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    • 4 A Party to the conflict may notify any adverse Party as far in advance of sailing as possible of the name, description, expected time of sailing, course and estimated speed of the medical ship or craft, particularly in the case of ships of over 2,000 gross tons, and may provide any other information which would facilitate identification and recognition. The adverse Party shall acknowledge receipt of such information.

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    • [...]

    • 2 A medical aircraft which flies over an area physically controlled by an adverse Party without, or in deviation from the terms of, an agreement provided for in paragraph 1, either through navigational error or because of an emergency affecting the safety of the flight, shall make every effort to identify itself and to inform the adverse Party of the circumstances. As soon as such medical aircraft has been recognized by the adverse Party, that Party shall make all reasonable efforts to give the order to land or to alight on water, referred to in Article 30, paragraph 1, or to take other measures to safeguard its own interests, and, in either case, to allow the aircraft time for compliance, before resorting to an attack against the aircraft.

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    • 2 Medical aircraft shall not be used to collect or transmit intelligence data and shall not carry any equipment intended for such purposes. They are prohibited from carrying any persons or cargo not included within the definition in Article 8, sub-paragraph (f). The carrying on board of the personal effects of the occupants or of equipment intended solely to facilitate navigation, communication or identification shall not be considered as prohibited.

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    • 1 Notifications under Article 25, or requests for prior agreement under Articles 26, 27, 28 (paragraph 4), or 31 shall state the proposed number of medical aircraft, their flight plans and means of identification, and shall be understood to mean that every flight will be carried out in compliance with Article 28.

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    • 5 The Parties shall also take the necessary measures to disseminate rapidly the substance of any such notifications and agreements to the military units concerned and shall instruct those units regarding the means of identification that will be used by the medical aircraft in question.

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    • 2 Should a medical aircraft, in the absence of an agreement or in deviation from the terms of an agreement, fly over the territory of a neutral or other State not a Party to the conflict, either through navigational error or because of an emergency affecting the safety of the flight, it shall make every effort to give notice of the flight and to identify itself. As soon as such medical aircraft is recognized, that State shall make all reasonable efforts to give the order to land or to alight on water referred to in Article 30, paragraph 1, or to take other measures to safeguard its own interests, and, in either case, to allow the aircraft time for compliance, before resorting to an attack against the aircraft.

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    • 4 The Parties to the conflict shall endeavour to agree on arrangements for teams to search for, identify and recover the dead from battlefield areas, including arrangements, if appropriate, for such teams to be accompanied by personnel of the adverse Party while carrying out these missions in areas controlled by the adverse Party. Personnel of such teams shall be respected and protected while exclusively carrying out these duties.

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    • 7 In order to facilitate the identification of the objects protected by this article, the Parties to the conflict may mark them with a special sign consisting of a group of three bright orange circles placed on the same axis, as specified in Article 16 of Annex I to this Protocol. The absence of such marking in no way relieves any Party to the conflict of its obligations under this Article.

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    Article 66 — Identification

    • 1 Each Party to the conflict shall endeavour to ensure that its civil defence organizations, their personnel, buildings and matériel, are identifiable while they are exclusively devoted to the performance of civil defence tasks. Shelters provided for the civilian population should be similarly identifiable.

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    • 5 In addition to the distinctive sign, Parties to the conflict may agree upon the use of distinctive signals for civil defence identification purposes.

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    • 7 In time of peace, the sign described in paragraph 4 may, with the consent of the competent national authorities, be used for civil defence identification purposes.

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    • 9 The identification of civil defence medical and religious personnel, medical units and medical transports is also governed by Article 18.

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    • 3 With a view to facilitating the return to their families and country of children evacuated pursuant to this Article, the authorities of the Party arranging for the evacuation and, as appropriate, the authorities of the receiving country shall establish for each child a card with photographs, which they shall send to the Central Tracing Agency of the International Committee of the Red Cross. Each card shall bear, whenever possible, and whenever it involves no risk of harm to the child, the following information:

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      • (k) any identification number for the child;

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    ANNEX IRegulations Concerning Identification

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    • 2 Temporary medical aircraft which cannot, either for lack of time or because of their characteristics, be marked with the distinctive emblem, may use the distinctive signals authorized in this Chapter. The best method of effective identification and recognition of medical aircraft is, however, the use of a visual signal, either the distinctive emblem or the light signal specified in Article 6, or both, supplemented by the other signals referred to in Articles 7 and 8 of these Regulations.

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    • 3 In the absence of a special agreement between the Parties to the conflict reserving the use of flashing blue lights for the identification of medical vehicles and ships and craft, the use of such signals for other vehicles or ships is not prohibited.

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    Article 8 — Electronic identification

    • 1 The Secondary Surveillance Radar (SSR) system, as specified in Annex 10 to the Chicago Convention on International Civil Aviation of 7 December 1944, as amended from time to time, may be used to identify and to follow the course of medical aircraft. The SSR mode and code to be reserved for the exclusive use of medical aircraft shall be established by the High Contracting Parties, the Parties to a conflict, or one of the Parties to a conflict, acting in agreement or alone, in accordance with procedures to be recommended by the International Civil Aviation Organization.

    • 2 Parties to a conflict may, by special agreement between them, establish for their use a similar electronic system for the identification of medical vehicles, and medical ships and craft.

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  3. Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act - S.C. 2014, c. 20, s. 99 (ANNEX I : Due Diligence Obligations for Identifying and Reporting on U.S. Reportable Accounts and on Payments to Certain Nonparticipating Financial Institutions)

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    • I General

      • A Canada shall require that Reporting Canadian Financial Institutions apply the due diligence procedures contained in this Annex I to identify U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions.

    • II Preexisting Individual Accounts

      The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts among Preexisting Accounts held by individuals (“Preexisting Individual Accounts”).

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      • B Review Procedures for Preexisting Individual Accounts with a Balance or Value as of June 30, 2014, that Exceeds $50,000  ($250,000 for a Cash Value Insurance Contract or Annuity Contract), but Does Not Exceed $1,000,000 (“Lower Value Accounts”)

        • 1 Electronic Record Search

          The Reporting Canadian Financial Institution must review electronically searchable data maintained by the Reporting Canadian Financial Institution for any of the following U.S. indicia:

          • a) Identification of the Account Holder as a U.S. citizen or resident;

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        • 4 Notwithstanding a finding of U.S. indicia under subparagraph B(1) of this section, a Reporting Canadian Financial Institution is not required to treat an account as a U.S. Reportable Account if:

          • a) Where the Account Holder information unambiguously indicates a U.S. place of birth, the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of:

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            • (2) A non-U.S. passport or other government-issued identification evidencing the Account Holder’s citizenship or nationality in a country other than the United States; and

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      • E Additional Procedures Applicable to High Value Accounts

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        • 5 A Reporting Canadian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Canadian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

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    • IV Preexisting Entity Accounts

      The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Preexisting Accounts held by Entities (“Preexisting Entity Accounts”).

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      • D Review Procedures for Identifying Entity Accounts with Respect to Which Reporting Is Required

        For Preexisting Entity Accounts described in paragraph B of this section, the Reporting Canadian Financial Institution must apply the following review procedures to determine whether the account is held by one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, or by Nonparticipating Financial Institutions:

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        • 2 Determine Whether a Non-U.S. Entity Is a Financial Institution

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          • b) If the information indicates that the Account Holder is a Financial Institution, or the Reporting Canadian Financial Institution verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list, then the account is not a U.S. Reportable Account.

        • 3 Determine Whether a Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting under Subparagraph 1(b) of Article 4 of the Agreement

          • a) Subject to subparagraph D(3)(b) of this section, a Reporting Canadian Financial Institution may determine that the Account Holder is a Canadian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Canadian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Canadian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account.

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          • c) If the Account Holder is not a Canadian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Canadian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Canadian Financial Institution:

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            • (2) In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

        • 4 Determine Whether an Account Held by an NFFE Is a U.S. Reportable Account

          With respect to an Account Holder of a Preexisting Entity Account that is not identified as either a U.S. Person or a Financial Institution, the Reporting Canadian Financial Institution must identify (i) whether the Account Holder has Controlling Persons, (ii) whether the Account Holder is a Passive NFFE, and (iii) whether any of the Controlling Persons of the Account Holder is a U.S. citizen or resident. In making these determinations the Reporting Canadian Financial Institution must follow the guidance in subparagraphs D(4)(a) through D(4)(d) of this section in the order most appropriate under the circumstances.

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    • V New Entity Accounts

      The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 (“New Entity Accounts”).

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      • C Subject to paragraph D of this section, a Reporting Canadian Financial Institution may determine that the Account Holder is an Active NFFE, a Canadian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Canadian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Canadian Financial Institution, as applicable.

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      • E In all other cases, a Reporting Canadian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply:

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        • 2 If the Account Holder is a Passive NFFE, the Reporting Canadian Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a U.S. citizen or resident on the basis of a self-certification from the Account Holder or such person. If any such person is a U.S. citizen or resident, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account.

    • VI Special Rules and Definitions

      The following additional rules and definitions apply in implementing the due diligence procedures described above:

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      • C Account Balance Aggregation and Currency Translation Rules

        • 1 Aggregation of Individual Accounts

          For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Canadian Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Canadian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Canadian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.

        • 2 Aggregation of Entity Accounts

          For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Canadian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Canadian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Canadian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated.

      • D Documentary Evidence

        For purposes of this Annex I, acceptable documentary evidence includes any of the following:

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        • 2 With respect to an individual, any valid identification issued by an authorized government body (for example, a government or agency thereof, or a municipality), that includes the individual’s name and is typically used for identification purposes.


  4. Hazardous Materials Information Review Act - R.S.C., 1985, c. 24 (3rd Supp.), Part III (Section 11)
    Marginal note:Claim for exemption by supplier
    •  (1) Any supplier who is required, either directly or indirectly, because of the provisions of the Hazardous Products Act, to disclose any of the following information may, if the supplier considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Chief Screening Officer a claim for exemption in accordance with this section:

      • (a) in the case of a material or substance that is a hazardous product,

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        • (ii) the CAS registry number, or any other unique identifier, of the material or substance, and

      • (b) in the case of an ingredient that is in a mixture that is a hazardous product,

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        • (ii) the CAS registry number, or any other unique identifier, of the ingredient, and

      • (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture.

    • (2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, to disclose any of the following information may, if the employer considers it to be confidential business information, claim an exemption from the requirement to disclose it by filing with the Chief Screening Officer a claim for exemption in accordance with this section:

      • (a) in the case of a material or substance that is a hazardous product,

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        • (ii) the CAS registry number, or any other unique identifier, of the material or substance, and

      • (b) in the case of an ingredient that is in a mixture that is a hazardous product,

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        • (ii) the CAS registry number, or any other unique identifier, of the ingredient, and

      • (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture;

      • (d) the product identifier of a hazardous product, being its chemical name, common name, generic name, trade-name or brand name;

      • (e) information about a hazardous product, other than the product identifier, that constitutes a means of identification; and

      • (f) information that could be used to identify a supplier of a hazardous product.

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  5. Hazardous Materials Information Review Act - R.S.C., 1985, c. 24 (3rd Supp.), Part III (Section 11)
    Marginal note:Claim for exemption by supplier
    •  (1) Any supplier who is required, either directly or indirectly, because of the provisions of the Hazardous Products Act, to disclose any of the following information may, if the supplier considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Minister a claim for exemption in accordance with this section:

      • (a) in the case of a material or substance that is a hazardous product,

        • [...]

        • (ii) the CAS registry number, or any other unique identifier, of the material or substance, and

      • (b) in the case of an ingredient that is in a mixture that is a hazardous product,

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        • (ii) the CAS registry number, or any other unique identifier, of the ingredient, and

      • (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture.

    • (2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, to disclose any of the following information may, if the employer considers it to be confidential business information, claim an exemption from the requirement to disclose it by filing with the Minister a claim for exemption in accordance with this section:

      • (a) in the case of a material or substance that is a hazardous product,

        • [...]

        • (ii) the CAS registry number, or any other unique identifier, of the material or substance, and

      • (b) in the case of an ingredient that is in a mixture that is a hazardous product,

        • [...]

        • (ii) the CAS registry number, or any other unique identifier, of the ingredient, and

      • (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture;

      • (d) the product identifier of a hazardous product, being its chemical name, common name, generic name, trade-name or brand name;

      • (e) information about a hazardous product, other than the product identifier, that constitutes a means of identification; and

      • (f) information that could be used to identify a supplier of a hazardous product.

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