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Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186)

Act current to 2019-06-20 and last amended on 2019-04-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 5Miscellaneous (continued)

SUBDIVISION ATrustees, Receivers and Personal Representatives (continued)

Marginal note:Estate or succession of a deceased individual

  •  (1) Subject to subsections 74(4) and (5) and sections 76 and 77, if an individual dies, this Part (other than section 90) applies as though the estate or succession of the individual were the individual and the individual had not died, except that

    • (a) the reporting period of the individual during which the individual died ends on the day the individual died; and

    • (b) a reporting period of the estate or succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died.

  • Marginal note:Extension

    (2) Despite any other provision of this Part, if the return for the reporting period referred to in paragraph (1)(a) would, in the absence of this subsection, have been required to be filed earlier than the particular day that is the last day of the third month after the month in which the individual died, that return is required to be filed not later than the particular day and any amount payable under this Part in respect of that reporting period is payable to the Receiver General on the particular day.

Marginal note:Definitions

  •  (1) The following definitions apply in this section and in section 77.

    trust

    trust includes the estate or succession of a deceased individual. (fiducie)

    trustee

    trustee includes the personal representative of a deceased individual, but does not include a receiver as defined in subsection 74(1). (fiduciaire)

  • Marginal note:Trustee’s liability

    (2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Part, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation.

  • Marginal note:Joint and several or solidary liability

    (3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment of all amounts that are required to be paid by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that

    • (a) the trustee is liable for the payment of amounts that are required to be paid by the trust under this Part before the period only to the extent of the property of the trust under the control of the trustee; and

    • (b) the payment by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount.

  • Marginal note:Waiver

    (4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died.

  • Marginal note:Activities of a trustee

    (5) For the purposes of this Part, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.

Marginal note:Distribution by trust

 For the purposes of this Part, if a trustee of a trust distributes, at a particular time, fuel of the trust to one or more persons, the distribution of the fuel is deemed to be a delivery of the fuel by the trust to the persons at the location at which the fuel is located at the particular time.

SUBDIVISION BAmalgamation and Winding-up

Marginal note:Amalgamations

  •  (1) If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, except for prescribed purposes, the new corporation is, for the purposes of this Part, deemed to be the same corporation as, and a continuation of, each predecessor.

  • Marginal note:Registration

    (2) If a registration of any predecessor is not compatible under Division 4 of this Part with a registration of any other predecessor, the new corporation must apply for registration or apply for cancellation of a registration under that Division, as the case may be.

  • Marginal note:Reporting period

    (3) If subsection (1) applies in respect of predecessors that are merged or amalgamated at a particular time

    • (a) the reporting period of each predecessor that includes the particular time ends on the day that includes the particular time; and

    • (b) a reporting period of the new corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the new corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.

Marginal note:Winding-up

  •  (1) If at a particular time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before the particular time, owned by another corporation, except for prescribed purposes, the other corporation is, for the purposes of this part, deemed to be the same corporation as, and a continuation of, the particular corporation.

  • Marginal note:Registration

    (2) If a registration of the particular corporation referred to in subsection (1) is not compatible under Division 4 of this Part with a registration of the other corporation referred to in that subsection, the other corporation must apply for registration or apply for cancellation of a registration under that Division, as the case may be.

  • Marginal note:Reporting period

    (3) If the other corporation referred to in subsection (1) is deemed to be the same corporation as, and a continuation of, the particular corporation referred to in that subsection

    • (a) the reporting period of the particular corporation that includes the particular time referred to in that subsection ends on the day that includes the particular time; and

    • (b) a reporting period of the other corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the other corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.

SUBDIVISION CPartnerships and Joint Ventures

Marginal note:Partnerships

  •  (1) For the purposes of this Part, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person.

  • Marginal note:Joint and several or solidary liability

    (2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member that is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for

    • (a) the payment of all amounts that are required to be paid by the partnership under this Part before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that

      • (i) the member is liable for the payment of amounts that become payable before the period only to the extent of the property that is regarded as property of the partnership under the relevant laws of general application in force in a province relating to partnerships, and

      • (ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges their liability to the extent of that amount; and

    • (b) all other obligations under this Part that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.

Marginal note:Joint ventures

  •  (1) For the purposes of this Part, anything done by a participant in a joint venture, or by an operator of the joint venture, in the course of the activities for which the joint venture agreement was entered into are deemed to have been done by the joint venture in the course of the joint venture’s activities and not to have been done by the participant or operator.

  • Marginal note:Joint and several or solidary liability

    (2) A joint venture and each participant in, or operator of, the joint venture (each of which is referred to in this subsection as the “member”) are jointly and severally, or solidarily, liable for

    • (a) the payment of all amounts that become payable by the joint venture under this Part before or during the period during which the member is a participant in, or operator of, the joint venture, except that the payment by the joint venture or by any member of an amount in respect of the liability discharges their liability to the extent of that amount; and

    • (b) all other obligations under this Part that arose before or during that period for which the joint venture is liable.

 
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