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CONSOLIDATION Critical Habitat of the Copper Redhorse (Moxostoma hubbsi) Order SOR/2021-95 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Critical Habitat of the Copper Redhorse (Moxostoma hubbsi) Order 1 Application Coming into force Current to June 20, 2022 ii Registration SOR/2021-95 May 6, 2021 SPECIES AT RISK ACT Critical Habitat of the Copper Redhorse (Moxostoma hubbsi) Order Whereas the Copper Redhorse (Moxostoma hubbsi) is a wildlife species that is listed as an endangered species in Part 2 of Schedule 1 to the Species at Risk Acta; Whereas the Minister responsible for the Parks Canada Agency, namely the Minister of the Environment, and the Minister of Fisheries and Oceans have together prepared a recovery strategy that identified the critical habitat of that species and that recovery strategy has been included in the Species at Risk Public Registry; And whereas a portion of the critical habitat of that species is in a place referred to in subsection 58(2)b of that Act and, under subsection 58(5) of that Act, that portion must be excluded from the annexed Order; Therefore, the Minister of the Environment and the Minister of Fisheries and Oceans, pursuant to subsections 58(4) and (5) of the Species at Risk Acta, make the annexed Critical Habitat of the Copper Redhorse (Moxostoma hubbsi) Order. Gatineau, April 30, 2021 Le ministre de l’ Jonathan Minister of the Ottawa, May 5, 2021 a S.C. 2002, c. 29 b S.C. 2015, c. 10, s. 60 Current to June 20, 2022 Critical Habitat of the Copper Redhorse (Moxostoma hubbsi) Order La ministre des Pêc Bernadett Minister of Fishe Current to June 20, 2022 Critical Habitat of the Copper Redhorse (Moxostoma hubbsi) Order Application 1 Subsection 58(1) of the Species at Risk Act applies to the critical habitat of the Copper Redhorse (Moxostoma hubbsi) — which is identified in the recovery strategy for that species that is included in the Species at Risk Public Registry — other than the portion of that critical habitat that is in a place referred to in subsection 58(2) of that Act, more specifically, in the îles de Contrecœur National Wildlife Area as set out in item 2 of Part III of Schedule I to the Wildlife Area Regulations. Coming into force 2 This Order comes into force on the day on which it is registered. Current to June 20, 2022

CONSOLIDATION Canada Deposit Insurance Corporation Application for Deposit Insurance By-law SOR/2006-236 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Interpretation Application for Deposit Insurance Applicant’s General Information Applicant’s Financial Information Other Information About the Applicant Information About Promoters, Affiliates, Associates and Controlling Entities of the Applicant Other Required Documentation Consents and Undertakings Repeal Coming into Force SCHEDULE Current to June 20, 2022 ii Registration SOR/2006-236 September 28, 2006 Canada Deposit Insurance Corporation Act Canada Deposit Insurance Corporation Application for Deposit Insurance By-law The Board of Directors of the Canada Deposit Insurance Corporation, pursuant to paragraphs 11(2)(g)a and (i) and subsection 18(1)b of the Canada Deposit Insurance Corporation Act, hereby makes the annexed Canada Deposit Insurance Corporation Application for Deposit Insurance By-law. Ottawa, September 27, 2006 a R.S., c. 18 (3rd Supp.), s. 51 b S.C. 1999, c. 28, s. 100 Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Interpretation 1 (1) The following definitions apply in this By-law. Act means the Canada Deposit Insurance Corporation Act. (Loi) applicant means a provincial institution that makes an application to the Corporation for deposit insurance. (demandeur) associate, when used to indicate a relationship with a person, means (a) a corporation of which that person beneficially owns, directly or indirectly, voting securities that carry more than 10 per cent of the voting rights attached to all of the outstanding voting securities of the corporation; (b) a partner of that person; or (c) a trust or an estate or succession in which that person has a substantial beneficial interest or in respect of which that person serves as a trustee or in a similar capacity. (associé) beneficial ownership includes ownership through one or more trustees, legal representatives, agents or mandataries or other intermediaries. (véritable propriétaire) common-law partnership means the relationship between two individuals who are cohabiting in a conjugal relationship, having so cohabited for a period of at least one year. (union de fait) corporation means an incorporated body wherever or however incorporated. (personne morale) direction, in respect of the voting securities of an entity, means the power, alone or in combination with one or more persons, directly or indirectly, to exercise or direct the exercise of the voting rights attached to those securities. (haute main) entity means a corporation, a trust, a partnership, a fund, an unincorporated association or organization, Her Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Interpretation Section 1 Majesty in right of Canada or of a province, an agency of Her Majesty in either of those rights, the government of a foreign country or any political subdivision of that government or any agency of that government or of that political subdivision. (entité) financial statements includes a balance sheet, a statement of retained earnings, an income statement and a statement of changes in financial position. (états financiers) forecast means information in respect of prospective results of the operations and financial position or changes in the financial position of an entity, based on assumptions made in respect of future economic conditions and planned courses of action for a specified period, given management’s judgment as to the most probable set of economic conditions. (prévisions) influence, in respect of an entity, means the power to exercise an influence, directly or indirectly and alone or in combination with one or more persons, over the management and policies of the entity, whether through the beneficial ownership of voting securities or otherwise. (influence) material, in respect of any matter, means a matter that has or may reasonably be expected to have a bearing on the decision of the Corporation as to whether to approve an applicant for deposit insurance. (important) misrepresentation means an untrue statement made in respect of a material fact or a statement that is misleading in the context in which it is made due to the omission of a material fact. (fausse déclaration) officer means (a) in respect of a corporation, a chief executive officer, president, vice-president, secretary, controller, treasurer and any other individual designated as an officer of the corporation by by-law or by a resolution of its directors; and (b) in respect of any other entity, any individual designated as an officer of the entity. (dirigeant) person means an individual or an entity and includes a legal representative. (personne) promoter means a person who (a) acting alone or in conjunction with one or more other persons, participates directly or indirectly in the founding, organizing or substantial reorganizing of the business of an applicant; or Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Interpretation Section 1 (b) in connection with the founding, organizing or substantial reorganizing of the business of an applicant, directly or indirectly receives, in consideration of services or property or both services and property, five per cent or more of any class of securities of the applicant or five per cent or more of the proceeds from the sale of any class of securities of a particular issue, other than a person who receives such securities or proceeds either solely as underwriting commissions or solely in consideration of property but does not otherwise take part in the founding, organizing or substantial reorganizing of the business of the applicant. (promoteur) regulatory authority means a supervisory or regulatory authority of financial institutions, capital markets, securities transactions or commodity futures that has jurisdiction over an applicant. (organisme de réglementation) relative, in respect of a person who is an individual, means an individual related to that person by birth, adoption, marriage or common-law partnership. (parent) subsidiary, when used to indicate a relationship between one corporation and another, means a corporation that is controlled by that other corporation. (filiale) (2) For the purposes of this By-law, (a) a person controls a corporation if securities of the corporation, to which are attached more than 50 per cent of the votes that may be cast to elect directors of the corporation, are beneficially owned by the person and the votes attached to those securities are sufficient, if exercised, to elect a majority of the directors of the corporation; (b) a person controls an unincorporated entity, other than a limited partnership, if more than 50 per cent of the ownership interest in the entity, however designated, is beneficially owned by the person and the person is able to direct the business and affairs of the entity; Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Interpretation Sections 1-3 (c) the general partner of a limited partnership controls the limited partnership; and (d) a person controls an entity if the person has any direct or indirect influence that, if exercised, would result in control in fact of the entity. (3) For the purposes of this By-law, a person who controls an entity is considered to control any other entity that is controlled, or is considered to be controlled, by the entity. (4) For the purposes of this By-law, a person is considered to control an entity where the aggregate of any securities of the entity that are beneficially owned by the person and any securities of the entity that are beneficially owned by any entity controlled by that person is such that, if that person and all of the entities that beneficially own securities of the entity were one person, that person would control the entity. Application for Deposit Insurance 2 (1) An application for deposit insurance must contain (a) the information and documentation referred to in sections 3 to 17, in one of Canada’s official languages; and (b) an affidavit as set out in Form 1 of the schedule and, if applicable, an affidavit as set out in Form 2 of the schedule, duly executed. (2) The information and documentation included in an application must be current as of not more than 12 months before the day on which the final information or documentation relating to the application is submitted to the Corporation by the applicant in order to complete the application. Applicant’s General Information 3 The application must include the following information in respect of the applicant: Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Applicant’s General Information Section 3 (a) its legal name, including the form of that name in the other official language of Canada, if any; (b) the address, telephone number, e-mail address and facsimile number of (i) its head office, (ii) its principal place of business, if that place of business is located somewhere other than at the head office, and (iii) each of its current branches, if any, and each of its proposed branches, if any; (c) the date of its incorporation, the jurisdiction of its incorporation and the date on which it began to carry on business or proposes to do so; (d) the name, title or office, and address of each of its current and proposed directors and officers and a copy of their curriculum vitae or resumé; (e) whether any director or officer referred to in paragraph (d) is an associate or a relative of any other director or officer referred to in that paragraph or of (i) a director or officer referred to in paragraph 13(e), or (ii) an individual referred to in section 14; (f) detailed information, for each of the directors and officers referred to in paragraph (d), in respect of (i) any conviction, under the laws of any jurisdiction within or outside Canada, for a material criminal offence, (ii) any conviction, under the laws of such a jurisdiction, for a statutory or regulatory violation in relation to any of their businesses or the applicant’s business, and (iii) any proceedings that have been commenced against them in such a jurisdiction in respect of such an offence or violation; (g) detailed information, for each of the directors and officers referred to in paragraph (d), in respect of (i) the suspension or revocation, under the laws of any jurisdiction within or outside Canada, of any licence held by them in relation to the business or affairs of the applicant, (ii) the suspension or cancellation, under the laws of such a jurisdiction, of any registration in their Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Applicant’s General Information Sections 3-4 name in relation to the business or affairs of the applicant, and (iii) any investigation that has been or is being conducted in such a jurisdiction in relation to such a licence or registration; (h) the legal name, address, telephone number, e-mail address and facsimile number of its current or proposed external auditor, as applicable; (i) the name, address, telephone number, e-mail address and facsimile number of any person who is, or who, within the 24-month period preceding the day referred to in subsection 2(2) has been, a promoter of the applicant; and (j) the name, title or office, address, telephone number, e-mail address and facsimile number of the individual who is authorized to represent the applicant with respect to the application. Applicant’s Financial Information 4 (1) The application must include the following documents in respect of the financial affairs of the applicant: (a) if the applicant has been incorporated for less than one financial year, an audited opening balance sheet and unaudited interim financial statements, if any, for the financial period beginning on the day on which it began to carry on its business; and (b) if the applicant has been incorporated for one or more financial years (i) unaudited interim financial statements, if any, for the financial period following the period covered by the annual audited financial statements for the most recently completed financial year, (ii) audited financial statements for (A) each completed financial year from the date of incorporation, if it has been incorporated for one or more, but less than three, financial years, or Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Applicant’s Financial Information Sections 4-5 (B) each of the last three financial years, if it has been incorporated for three or more financial years, and (iii) its latest annual report, if any. (2) Subject to subsection (3), all financial statements included in the application must be (a) prepared in accordance with the accounting principles and auditing standards accepted under or required by the laws of the jurisdiction of incorporation of the applicant or prescribed by the regulatory authority primarily responsible for regulating the applicant; or (b) prepared in accordance with the accounting standards and guidelines established by the Canadian Institute of Chartered Accountants (“CICA”) — also referred to as “Canadian Generally Accepted Accounting Principles” (“Canadian GAAP”) — and audited in accordance with the auditing standards and guidelines established by the CICA. (3) If financial statements that are included in an application are provided by a foreign entity that controls the applicant, they must be (a) prepared in accordance with the generally accepted or applicable accounting principles and auditing procedures in the jurisdiction where the foreign entity was incorporated or established and accompanied by a comparison between the accounting standards used to complete the applicant’s financial statements and Canadian GAAP; or (b) prepared in accordance with Canadian GAAP and audited in accordance with the auditing standards and guidelines established by the CICA. 5 (1) The application must include a business plan that covers the three-year period beginning on the day on which the applicant proposes to begin carrying on its deposit-taking business and that contains the following information: (a) the reasons why it wants to establish a deposittaking business; (b) an analysis of target markets together with its business objectives for those markets, the short- and long-term strategy it will employ to achieve those objectives and the reasons why it believes that it will be successful in achieving those objectives; (c) an overview of each line of business to be conducted and a description of the products and services it Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Applicant’s Financial Information Sections 5-6 will offer in each target market, together with the expected levels of business for those products and services; (d) an analysis of the competitive threats it will face in each target market, together with a description of how it plans to respond to those threats and the reasons why it believes that the response will be successful; (e) a detailed forecast that includes pro forma financial statements covering that three-year period and identifying the assumptions made in the preparation of the forecast; (f) a list of the assumptions that it made for the purposes of paragraphs (b) to (e) and the reasons why it considers those assumptions to be reasonable; (g) a description of the off-balance sheet activities that it proposes to carry on; (h) a description of its proposed outsourcing arrangements and its contingency plans respecting those arrangements; (i) a sensitivity analysis of its projected financial results under various assumptions or scenarios; (j) its projected staff complement during that threeyear period; and (k) an explanation of the correlation between the business background and expertise of each director and officer and the applicant’s business objectives. (2) The application must also include any other business plan that was prepared by, or for, the applicant within the 24-month period preceding the date of the business plan referred to in subsection (1) and an explanation of any significant differences between those business plans. 6 The application must include the following information in respect of the applicant’s capital: (a) its authorized capital level; (b) the sources of its initial and future capital; (c) the amount of its issued and outstanding capital; (d) the amount of its paid-in or stated capital; and (e) a description of any other forms of its capital that are accepted as, or considered to be, capital in the jurisdiction in which the applicant was incorporated. Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Applicant’s Financial Information Sections 7-8 7 The application must include detailed information in respect of the following: (a) any material pending litigation to which the applicant is a party; (b) any material contingent liabilities, including guarantees, suretyships and indemnity obligations issued by the applicant to its shareholders, directors, officers, affiliates or associates; and (c) any material transaction, in which the applicant has an interest, that is pending or is scheduled to occur within the 24-month period preceding the day referred to in subsection 2(2) and that confers or may confer a benefit on any of (i) its directors or officers, (ii) its affiliates, associates or promoter, or (iii) the directors or officers of an affiliate, associate or promoter referred to in subparagraph (ii). 8 (1) The application must include evidence that the applicant has established appropriate, effective and prudent practices with respect to corporate governance, risk management and liquidity and capital management, as well as appropriate, effective and prudent controls in respect of its operations, that will enable it to comply with the Canada Deposit Insurance Corporation Deposit Insurance Policy By-law. (2) The evidence must provide a detailed description of those practices and controls, including (a) the composition, mandate, roles and responsibilities of board committees and of the internal audit and compliance functions; (b) the policies relating to and the procedures for monitoring risk tolerance and risk management for major risk areas such as credit, market, liquidity, operational (inclusive of business continuity planning), technology, legal, regulatory, reputational and strategic risks; and (c) any procedures that are or will be integrated with those of the entity that controls the applicant, if any, Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Applicant’s Financial Information Sections 8-9 or any of the applicant’s subsidiaries, associates or affiliates, if any. Other Information About the Applicant 9 The application must include detailed information in respect of the following, if applicable: (a) any agreement or understanding that has or could have a significant effect on the management or control of the applicant; (b) the refusal of an application for deposit insurance made by the applicant under the Act or under similar legislation in any other jurisdiction within or outside Canada; (c) the suspension or revocation of the applicant’s policy of deposit insurance under the Act or under similar legislation in any other jurisdiction within or outside Canada; (d) the refusal, under the laws of any jurisdiction within or outside Canada, of an application made by the applicant for licensing or registration as a financial institution; (e) the suspension or revocation, under the laws of any jurisdiction within or outside Canada, of the applicant’s licence to carry on business as a financial institution; (f) the suspension or cancellation, under the laws of any jurisdiction within or outside Canada, of the applicant’s registration as a financial institution; (g) any investigation that was or is being conducted in relation to a licence referred to in paragraph (e) or a registration referred to in paragraph (f); (h) the refusal, under the laws of any jurisdiction within or outside Canada, of an application made by the applicant for any licence or registration related to the business or affairs of the applicant; (i) the suspension or revocation, under the laws of any jurisdiction within or outside Canada, of any licence referred to in paragraph (h) and held by the applicant or the cancellation of any registration referred to in paragraph (h) in the applicant’s name; Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Other Information About the Applicant Sections 9-11 (j) any investigation that was or is being conducted in relation to a licence or registration referred to in paragraph (h); (k) the refusal, under the laws of any jurisdiction within or outside Canada, of an application made by the applicant for membership in any self-regulatory organization; (l) the suspension or revocation, under the laws of any jurisdiction within or outside Canada, of the applicant’s membership in any self-regulatory organization and any investigation that was or is being conducted in relation to that membership; (m) the refusal of an application made by the applicant for bonding or suretyship or insurance coverage in relation to its business; (n) the suspension or revocation of any bonding or suretyship or insurance coverage held by the applicant in relation to its business and any investigation that was or is being conducted in relation to such coverage; and (o) the conviction of the applicant, under the laws of any jurisdiction within or outside Canada, for a material criminal offence or a finding, made by a court of law, tribunal or other quasi-judicial body or by a regulatory body that the applicant violated the laws of any jurisdiction within or outside Canada in respect of the carrying on of a business, and any proceedings relating to such an offence or violation that have been commenced in any jurisdiction within or outside Canada against the applicant by a competent authority. 10 The applicant shall, at the request of the Corporation, provide any additional information or documents relating to the application that the Corporation considers necessary, having regard to its objects as set out in section 7 of the Act, in order to enable it to make a decision on the application. Information About Promoters, Affiliates, Associates and Controlling Entities of the Applicant 11 The application must include an organization chart that shows Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Information About Promoters, Affiliates, Associates and Controlling Entities of the Applicant Sections 11-13 (a) the entity that controls the applicant, if any, and the extent of the ownership interest in the applicant held by that entity; and (b) all existing or proposed affiliates and associates of the applicant and the extent of the ownership interest held or proposed to be held by each of them in the applicant or in the entity that controls the applicant, as applicable, including the class of securities owned or controlled, the number and percentage of each issued and outstanding class of securities held and the nature of the ownership interest (that is, whether the interest is direct or indirect and whether it is registered, beneficial or exercised through direction). 12 (1) If the entity that controls the applicant is not a member institution, the application must include the information and documentation set out in sections 3, 4 and 9 in respect of that entity and the name, address, telephone number, e-mail address and facsimile number of each person who is the ultimate beneficial owner of, directly or indirectly, or who exercises direction over, 20 per cent or more of any class of voting securities of that entity. (2) If the entity that controls the applicant carries on business in a foreign jurisdiction, the application must also indicate whether that entity is subject to supervision or regulation in the foreign jurisdiction and, if so, the nature and extent of the supervision or regulation. 13 The application must include the following information in respect of any promoter of the applicant and each of the applicant’s existing and proposed affiliates and associates that is not an individual: (a) their legal name, including the form of that name in the other official language of Canada, if any; (b) the address, telephone number, e-mail address and facsimile number of their head office and their principal place of business, if that place of business is located somewhere other than at the head office; (c) the date of their incorporation, the jurisdiction of their incorporation and the date on which they began to carry on business or propose to do so; (d) a summary of the business activities carried on or proposed to be carried on by them, including a list of the jurisdictions where those activities are carried on or are proposed to be carried on; Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Information About Promoters, Affiliates, Associates and Controlling Entities of the Applicant Sections 13-15 (e) the name, title or office, and address of each of their current and proposed directors and officers and a copy of their curriculum vitae or resumé; (f) whether any director or officer referred to in paragraph (e) is an associate or a relative of any other director or officer referred to in that paragraph; (g) the information referred to in paragraphs 3(f) and (g) in respect of each of their current and proposed directors and officers; (h) the information described in section 9 in respect of that promoter or those affiliates and associates; and (i) the name, address, telephone number, e-mail address and facsimile number of each person who is the ultimate beneficial owner of, directly or indirectly, or who exercises direction over, 10 per cent or more of any class of voting securities of that promoter or those affiliates and associates. 14 The application must include the following information in respect of any promoter or associate of the applicant that is an individual: (a) their name, address, telephone number, e-mail address and occupation; (b) a copy of their curriculum vitae or resumé; (c) whether that promoter is an associate or a relative of any associate of the applicant or of any director or officer referred to in paragraph 13(e); (d) the information described in section 9 in respect of that promoter or associate; and (e) a detailed summary of their assets and liabilities. Other Required Documentation 15 The application must include the following documents: (a) a certified copy of the incorporating instrument of the applicant and any amendments made to it; (b) a certified copy of all of the by-laws of the applicant and any amendments made to them; Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Other Required Documentation Section 15 (c) a legal opinion attesting to the due incorporation, organization and capacity of the applicant; (d) a copy of any application, made by the applicant or any promoter of the applicant during the 12-month period preceding the day referred to in subsection 2(2), for incorporation, registration or licensing under any federal or provincial legislation that regulates financial institutions; (e) a copy of an agreement or understanding referred to in paragraph 9(a) if that agreement or understanding is in writing; (f) a detailed organization chart that lists all of the current and proposed officers of the applicant and all of the applicant’s current and proposed employees; (g) a copy of the following bonds or insurance policies, if any, that relate to the business of the applicant, or of any suretyships similar to those bonds, namely, (i) a fidelity bond or a fidelity insurance policy, (ii) a banker’s blanket bond or a banker’s blanket insurance policy, (iii) an extortion bond or an extortion insurance policy, (iv) a safe depository bond or a safe depository insurance policy, (v) a director’s or officer’s insurance policy, or (vi) any other bonds or insurance policies similar to those referred to in subparagraphs (i) to (v); (h) a certified copy of the resolution of the board of directors of the applicant consenting to the making of the application and approving its contents; (i) a certified copy of the resolution of the board of directors of the entity that controls the applicant, if applicable, consenting to the making of the application and approving its contents; and (j) a certificate or other evidence confirming that the applicant is authorized by the province of its incorporation to apply for deposit insurance. Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law Consents and Undertakings Sections 16-19 Consents and Undertakings 16 The application must include (a) the applicant’s consent to the release by any regulatory authority or government department or by the Bank of Canada to the Corporation and its agents or mandataries of any information provided by the applicant to that authority, department or bank; and (b) an undertaking to provide, or cause to be provided, any other consents, releases or waivers requested by the Corporation in connection with its review of the application. 17 The application must include (a) the applicant’s consent to the release by the Corporation to any regulatory authority or government department or to the Bank of Canada of any information provided in the application; and (b) an undertaking by the applicant to provide, or cause to be provided, any other consents, releases or waivers requested by that authority, department or bank in connection with the Corporation’s review of the application. Repeal 18 [Repeal] Coming into Force 19 This By-law comes into force on the day on which it is registered. Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law SCHEDULE SCHEDULE (Paragraph 2(1)(b)) FORM 1 Affidavit In the matter of an application for deposit insurance made under the Canada Deposit Insurance Corporation Act, I, of ) ) ) ) (name in full), , MAKE OATH AND SAY: 1 I am the (title or office) of , the applicant, and, as such, I am submitting the application for deposit insurance. 2 The representations made in the application and in all attachments and any supplementary information or documents provided by the applicant to the Canada Deposit Insurance Corporation in connection with the application are true and correct, in all material respects, and contain no misrepresentations. SWORN before me at the City of in the of this day of , 20 . ) ) ) ) (Signature) Commissioner of Oaths Current to June 20, 2022 Canada Deposit Insurance Corporation Application for Deposit Insurance By-law SCHEDULE FORM 2 Affidavit In the matter of an application for deposit insurance made under the Canada Deposit Insurance Corporation Act, I, of ) ) ) ) (name in full), , MAKE OATH AND SAY: 1 I am the fice) of (title or of, the entity that controls , the applicant. 2 The representations made and the information and documents provided by the entity that controls the applicant in support of the application made by the applicant for deposit insurance are true and correct, in all material respects, and contain no misrepresentations. SWORN before me at the City of in the of this day of , 20 . ) ) ) ) (Signature) Commissioner of Oaths Current to June 20, 2022

CONSOLIDATION Customs Diplomatic Privileges Regulations C.R.C., c. 522 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting Customs Diplomatic Privileges 1 Short Title Interpretation Baggage Examination Importation at Free Rates of Customs Duties Importation at Free Rates of Customs Duties on First Arrival Only Resale Articles for Official Use SCHEDULE Application for Free Rates of Customs Duties on Imported Motor Vehicles Current to June 20, 2022 ii CHAPTER 522 CUSTOMS TARIFF Customs Diplomatic Privileges Regulations Regulations Respecting Customs Diplomatic Privileges Short Title 1 These Regulations may be cited as the Customs Diplomatic Privileges Regulations. Interpretation 2 In these Regulations, chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes) collector [Revoked, SOR/88-86, s. 1] duty or duties [Revoked, SOR/88-86, s. 1] Deputy Minister means the Deputy Minister of National Revenue for Customs and Excise; (sous-ministre) of career means that persons so designated are nationals or citizens of the country they represent, and are not engaged in any business or profession other than their diplomatic or consular duties. (de carrière) tax or taxes [Revoked, SOR/88-86, s. 1] SOR/88-86, s. 1. Baggage Examination 3 [Revoked, SOR/88-86, s. 2] Current to June 20, 2022 Customs Diplomatic Privileges Regulations Importation at Free Rates of Customs Duties Sections 4-7 Importation at Free Rates of Customs Duties 4 Subject to sections 5 and 6, the privilege of importation at free rates of customs duties of articles for their personal or family use is extended to (a) ambassadors, ministers, high commissioners and consuls general of career representing their countries in Canada; (b) members of the diplomatic corps and staffs of high commissioners’ offices eligible for inclusion in the diplomatic list published by the Department of External Affairs; (c) consuls of career; (d) vice consuls of career; (e) trade commissioners of career; and (f) assistant trade commissioners of career. SOR/88-86, s. 3. 5 Application for the importation at free rates of customs duties of goods, other than motor vehicles, shall be made in writing to the chief officer of customs, a separate application being made for each importation. SOR/88-86, s. 4. 6 (1) Application for importation at free rates of customs duties of motor vehicles imported subsequent to first arrival in Canada, shall be made in the form set out in the schedule, and be forwarded by the applicant to the Deputy Minister. (2) On approval of the application and receipt of the Free Rate of Customs Duties Importation Authorization in duplicate, the applicant shall present the Authorization, in duplicate, to the chief officer of customs at the customs office where the motor vehicles were reported. SOR/88-86, s. 5. 7 (1) Applications by persons specified in paragraph 4(b) shall be approved by, or in the name of, the appropriate ambassador, minister or high commissioner. (2) Applications by persons specified in paragraphs 4(c) to (f) shall be signed as follows: Current to June 20, 2022 Customs Diplomatic Privileges Regulations Importation at Free Rates of Customs Duties Sections 7-9 (a) when made by consuls of career, by the appropriate consul general or by the consul in charge in offices where there is no consul general; (b) when made by vice consuls of career, by the appropriate consul general or consul in charge in offices where there is no consul general, or by the vice consul in charge where there is no consul; (c) when made by trade commissioners of career, by the senior trade commissioner or by the trade commissioner in charge in offices where there is no senior trade commissioner; and (d) when made by assistant trade commissioners of career, by the trade commissioner in charge of the office or by the assistant trade commissioner in charge in offices where there is no trade commissioner. Importation at Free Rates of Customs Duties on First Arrival Only 8 The privilege of importation at free rates of customs duties of personal and household effects, including motor vehicles, but not including spirituous liquors, is extended on their first arrival to representatives of foreign governments sent by their governments to posts in Canada, and their families. SOR/88-86, s. 6. Resale 9 (1) Subject to subsection (2), goods that have been imported at free rates of customs duties under these Regulations may be sold or disposed of in Canada without payment of customs duties where the goods have been in the use and possession of the importer in Canada for a period of at least one year. (2) Motor vehicles that have been imported at free rates of customs duties under these Regulations may be sold or disposed of in Canada without payment of customs duties where the motor vehicles have been in the use and possession of the importer in Canada for a period of at least two years. Current to June 20, 2022 Customs Diplomatic Privileges Regulations Resale Sections 9-11 and 12 (3) In the event of the decease or transfer away from Canada of a person referred to in section 4 before the expiration of the two-year period mentioned in subsection (2), waiver of payment of customs duties may be authorized by the Minister on the recommendation of the Secretary of State for External Affairs. SOR/88-86, s. 7. Articles for Official Use 10 Uniforms, office equipment, stationery and similar supplies sent by the government of any foreign country for the official use of any of its officers in Canada shall be imported at free rates of customs duties. SOR/88-86, s. 7. 11 and 12 [Revoked, SOR/88-86, s. 7] Current to June 20, 2022 Customs Diplomatic Privileges Regulations SCHEDULE Application for Free Rates of Customs Duties on Imported Motor Vehicles SCHEDULE (Section 6) Application for Free Rates of Custo Vehicles 1 To: the Deputy Minister, National Revenue (Customs and Excis I, , having been officially notified (full name) , I ap (official designation) (located at) vehicle described below, in accordance with the Customs Diplom following motor vehicle: Description 2 Year Make Country of Manufactu 3 Name of Sales Agency .................................................................. Address ............................................................................................. 4 The above described motor vehicle is being acquired for my p that it may not be sold or otherwise disposed of in Canada within payment of customs duties as applicable on the appraised value a dispose of this vehicle within two years after the date of acquis Department of National Revenue, Customs and Excise, Planning and to pay the said customs duties as required. Signature of Applicant Official Designation Street Address Note: If the applicant is other than the Head of the Missio as indicating approval. Signature of Head of Mission Official Designation Seal Note: Three completed copies of this application with cus local Customs and Excise Office for approval and p SOR/88-86, s. 8. Current to June 20, 2022 Customs Diplomatic Privileges Regulations SCHEDULE (French) ANNEXE (article 6) Demande d’importation en franchi de véhicules automobiles importés 1 Au sous-ministre du Revenu national pour les douanes et l’acci Je, , ayant été officiellement désig (nom et prénoms) , dem (titre officiel) (adresse) franchise des droits de douane, en application du Règlement su avoir acheté le véhicule automobile suivant : Description 2 Année Marque Pays de fabrication 3 Nom du vendeur .......................................................................... Adresse ............................................................................................. 4 Je me porte acquéreur du véhicule automobile susmentionné p mes fonctions et non pour la vente, et je sais qu’il ne doit pas êtr période de deux ans à compter de la date de son acquisition, sau moment de la vente. Si, pour une raison quelconque, il me faut suivent la date de son acquisition, je m’engage à en donner avis Accise, Division de la planification et de l’administration, Directi qui sont requis. Signature du requérant Titre officiel Adresse Note : Si le requérant n’est pas le chef de la mission, il fau de son approbation. Signature du chef de la mission Titre officiel (sceau) Note : Trois copies de cette demande, accompagnées de l remises au bureau local des douanes et de l’accise DORS/88-86, art. 8. Current to June 20, 2022

CONSOLIDATION Cape Dorset Airport Zoning Regulations SOR/2012-98 Current to June 20, 2022 Last amended on April 2, 2013 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on April 2, 2013. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on April 2, 2013 TABLE OF PROVISIONS Cape Dorset Airport Zoning Regulations Interpretation 1 Definitions Application 2 Lands near airport Building Restrictions 3 Prohibition — maximum height Interference with Communication 4 Prohibition — interference Natural Growth 5 Prohibition — maximum height Wildlife Hazard 6 Prohibition — activities or uses Coming into Force *7 Requirements — s. 5.6(2) of Aeronautics Act SCHEDULE Current to June 20, 2022 Last amended on April 2, 2013 ii Registration SOR/2012-98 May 4, 2012 AERONAUTICS ACT Cape Dorset Airport Zoning Regulations P.C. 2012-610 May 3, 2012 Whereas, pursuant to subsection 5.5(1)a of the Aeronautics Actb, a notice of the proposed Cape Dorset Airport Zoning Regulations was published in two successive issues of the Nunatsiaq News on February 10 and February 17, 2012, a copy of the proposed Regulations, substantially in the annexed form, was published in two successive issues of the Canada Gazette, Part I, on March 19 and March 26, 2011, and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of Transport with respect to the proposed Regulations; Whereas a purpose of the proposed Regulations is to prevent lands adjacent to or in the vicinity of Cape Dorset Airport from being used or developed in a manner that is, in the opinion of the Minister of Transport, incompatible with the safe operation of an airport or aircraft; And whereas a purpose of the proposed Regulations is to prevent lands adjacent to or in the vicinity of facilities used to provide services relating to aeronautics from being used or developed in a manner that would, in the opinion of the Minister of Transport, cause interference with signals or communications to and from aircraft or to and from those facilities; Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Transport, pursuant to paragraphs 5.4(2)(b)a and (c)a of the Aeronautics Actb, hereby makes the annexed Cape Dorset Airport Zoning Regulations. a R.S., c. 33 (1st Supp.), s. 1 b R.S., c. A-2 Current to June 20, 2022 Last amended on April 2, 2013 Cape Dorset Airport Zoning Regulations Interpretation Definitions 1 The following definitions apply in these Regulations. airport means the Cape Dorset Airport, in the vicinity of Cape Dorset, in Nunavut. (aéroport) airport reference point means the point described in Part 1 of the schedule. (point de référence de l’aéroport) approach surface means an imaginary inclined surface that extends upward and outward from each end of the strip surface and that is described in Part 2 of the schedule. (surface d’approche) outer surface means the imaginary surface that is located above and in the immediate vicinity of the airport and that is described in Part 3 of the schedule. (surface extérieure) strip surface means the imaginary surface that is associated with the airport runway and that is described in Part 4 of the schedule. (surface de bande) transitional surface means an imaginary inclined surface that extends upward and outward from the lateral limits of the strip surface and its approach surfaces and that is described in Part 5 of the schedule. (surface de transition) zoning plan means Plan No. E 3263, prepared by the Department of Public Works and Government Services and dated December 1, 2008. (plan de zonage) Application Lands near airport 2 These Regulations apply in respect of all lands that are adjacent to or in the vicinity of the airport within the limit described in Part 6 of the schedule. For greater certainty, the lands include lands under water and public road allowances. Current to June 20, 2022 Last amended on April 2, 2013 Cape Dorset Airport Zoning Regulations Building Restrictions Sections 3-6 Building Restrictions Prohibition — maximum height 3 A person must not place, erect or construct, or permit another person to place, erect or construct, on any of the lands, a building, structure or object, or an addition to an existing building, structure or object, any part of which would penetrate any of the following surfaces: (a) an approach surface; (b) the outer surface; or (c) a transitional surface. Interference with Communication Prohibition — interference 4 A person must not use or develop, or permit another person to use or develop, any of the lands that are under the outer surface in a manner that causes interference with any signal or communication to and from an aircraft or to and from any facility used to provide services relating to aeronautics. Natural Growth Prohibition — maximum height 5 A person must not permit any object of natural growth that is on any of the lands to grow in such a manner as to penetrate any of the following surfaces: (a) an approach surface; (b) the outer surface; or (c) a transitional surface. Wildlife Hazard Prohibition — activities or uses 6 (1) A person must not use or permit another person to use any of the lands for activities or uses that attract wildlife — particularly birds — that may create a hazard for aviation safety. Exception (2) Despite subsection (1), a person may use or permit another person to use any of the lands as a site for an Current to June 20, 2022 Last amended on April 2, 2013 Cape Dorset Airport Zoning Regulations Wildlife Hazard Sections 6-7 open water storage reservoir for a period of 48 hours or less. Coming into Force Requirements — s. 5.6(2) of Aeronautics Act 7 These Regulations come into force on the day on which the requirements prescribed in subsection 5.6(2) of the Aeronautics Act are met. * * [Note: Regulations in force April 2, 2013.] Current to June 20, 2022 Last amended on April 2, 2013 Cape Dorset Airport Zoning Regulations SCHEDULE SCHEDULE (Sections 1 and 2) In this schedule, all grid coordinates are in metres (m) and refer to the 1983 North American Datum, Zone 18, Universal Transverse Mercator (UTM) projection. Grid coordinates have been computed using a combined average scale factor of 0.9996563. In this schedule, all elevation values are in metres (m) and are based on the Canadian Geodetic Vertical Datum (CGVD28). PART 1 Airport Reference Point The airport reference point, as shown on the zoning plan, is the geometric centre of the runway thresholds, at grid coordinates 7 123 555.931 N, 426 034.620 E (latitude 64°13′49″ N, longitude 76°31′30″ W). It is located on the centre line of the strip surface at a distance of 668.70 m from the end of the strip surface associated with runway 13-31, and its assigned elevation is 46.72 m above sea level. PART 2 Approach Surfaces The approach surfaces, as shown on the zoning plan, are described as follows: (a) an imaginary inclined surface abutting the end of the strip surface associated with runway approach 13 and ascending, from an assigned elevation of 46.57 m above sea level, at a ratio of 1 m measured vertically to 30 m measured horizontally, to an imaginary horizontal line drawn at right angles to the projected centre line of the strip surface and distant 2 500 m measured horizontally from the end of the strip surface; the outer ends of the imaginary horizontal line being 295 m from the projected centre line and 83.33 m above the assigned elevation at the end of the strip surface associated with runway approach 13; and (b) an imaginary inclined surface abutting the end of the strip surface associated with runway approach 31 and ascending, from an assigned elevation of 42.26 m above sea level, at a ratio of 1 m measured vertically to 30 m measured horizontally, to an imaginary horizontal line drawn at right angles to the projected centre line of the strip surface and distant 2 500 m measured horizontally from the end of the strip surface; the outer ends of the imaginary horizontal line being 295 m from the projected centre line and 83.33 m above the assigned elevation at the end of the strip surface associated with runway approach 31. The elevation of an approach surface at any point is equal to the elevation of the nearest point on the centre line of that approach surface. The elevation of an approach surface centre line is calculated from the elevation of the abutting end of the Current to June 20, 2022 Last amended on April 2, 2013 Cape Dorset Airport Zoning Regulations SCHEDULE strip surface, and increases at the constant ratios set out in this Part. PART 3 Outer Surface The outer surface, as shown on the zoning plan, is an imaginary surface extending outward from the airport reference point to a radius of 4 000 m. It is situated at a constant elevation of 45 m above the airport reference point, but at 9 m above the ground when that elevation would place the outer surface at less than 9 m above the ground. PART 4 Strip Surface The elevation of a strip surface at any point is equal to the elevation of the nearest point on the centre line of that strip surface. The elevation of the strip surface centre line between the strip surface end and the closest strip surface threshold is equal to the elevation of the strip surface end. The strip surface centre line between the strip surface thresholds is divided into segments, each of which has a slope that increases or decreases at the constant ratio set out in Column 7 of the table to this Part. The elevation of any point along a segment is calculated using the data set out in that table. The strip surface, as shown on the zoning plan, is an imaginary rectangular surface described as follows: the strip surface associated with runway 13-31 is 90 m in total width, being 45 m on either side of the centre line of the runway. The strip surface commences 60 m to the northwest of threshold 13 and ends 60 m to the southeast of threshold 31, having a total length of 1 337.40 m. The 13 end of the strip surface has an assigned elevation of 46.57 m and the 31 end of the strip surface has an assigned elevation of 42.26 m. The azimuth of the centre line of runway 13-31 is S 51°10′07″ E. Threshold 13 has grid coordinates of 7 123 937.47 N and 425 560.61 E, and threshold 31 has grid coordinates of 7 123 174.39 N and 426 508.63 E. DATA FOR CALCULATING ELEVATION BETWEEN THRESHOLDS ALONG CEN Column 1 Column 2 Column 3 Column 4 Segment Starting point of segment Assigned elevation of starting point (m) End point of seg Threshold 13 46.57 Intermediate po Intermediate point A 46.72 Threshold 31 DONNÉES SERVANT AU CALCUL DE L’ALTITUDE ENTRE LES SEUILS LE LONG Colonne 1 Colonne 2 Colonne 3 Segment Point de départ du segment Altitude attribuée du Point d’arrivée d point de départ (m) segment Seuil 13 46,57 Current to June 20, 2022 Last amended on April 2, 2013 Colonne 4 Point intermédia Cape Dorset Airport Zoning Regulations SCHEDULE Colonne 1 Colonne 2 Colonne 3 Colonne 4 Segment Point de départ du segment Altitude attribuée du Point d’arrivée d point de départ (m) segment Point intermédiaire A 46,72 Seuil 31 PART 5 Transitional Surfaces Each transitional surface, as shown on the zoning plan, is an imaginary inclined surface ascending at a ratio of 1 m measured vertically to 7 m measured horizontally at right angles to the centre line and projected centre line of the strip surface, extending upward and outward from the lateral limits of the strip surface and its approach surfaces to the intersection with the outer surface. The elevation of a point on the lower edge of a transitional surface abutting a strip surface is equal to the elevation of the nearest point on the centre line of the abutting strip surface. The elevation of a point on the lower edge of a transitional surface abutting an approach surface is equal to the elevation of the nearest point on the centre line of the abutting approach surface. PART 6 Limit of Area Containing Lands to Which These Regulations Apply The limit of the area containing the lands to which these Regulations apply is defined by a circle with a radius of 4 000 m centred on the airport reference point, as shown on the zoning plan. Current to June 20, 2022 Last amended on April 2, 2013

CONSOLIDATION Canadian Aviation Security Regulations [Repealed, SOR/2011-318, s. 806] Current to June 20, 2022 Last amended on January 1, 2012 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on January 1, 2012. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on January 1, 2012 TABLE OF PROVISIONS Canadian Aviation Security Regulations Current to June 20, 2022 Last amended on January 1, 2012 ii

CONSOLIDATION Canadian Energy Regulator Onshore Pipeline Regulations SOR/99-294 Current to June 20, 2022 Last amended on March 16, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on March 16, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on March 16, 2020 TABLE OF PROVISIONS Canadian Energy Regulator Onshore Pipeline Regulations 1 Interpretation Application General 6.1 Management System 6.5 Management System Processes 6.6 Annual Report Design of the Pipeline Detailed Designs HVP Pipeline Stations Storage Facilities Materials Specifications Quality Assurance Program Joining Joining Program Non-destructive Examination Construction Construction Safety Right-of-way and Temporary Work Areas Current to June 20, 2022 Last amended on March 16, 2020 ii Canadian Energy Regulator Onshore Pipeline Regulations TABLE OF PROVISIONS Crossing a Utility or Private Road Pressure Testing Pressure Testing Program Permits for Use and Disposal of Water General Testing Requirements Operation and Maintenance Operation and Maintenance Manuals Maintenance Safety Emergency Management Program General Operation Requirements Pipeline Control System Maintenance Welding Surveillance and Monitoring Integrity Management Program Change in Class Location Change of Service or Increase in Maximum Operating Pressure Deactivation and Reactivation 45.1 Decommissioning Training Program Safety Management Program 47.1 Security Management Program 47.2 Damage Prevention Program Environmental Protection Program Commission Authority Abandonment Current to June 20, 2022 Last amended on March 16, 2020 iv Canadian Energy Regulator Onshore Pipeline Regulations TABLE OF PROVISIONS Application for Leave to Abandon Reporting Crossing Reports Incident Report Audits and Inspections General Compliance Construction Inspection Program Audits Record Retention Requirements Repeal Coming into Force Current to June 20, 2022 Last amended on March 16, 2020 v Registration SOR/99-294 June 23, 1999 NATIONAL ENERGY BOARD ACT Canadian Energy Regulations P.C. 1999-1184 Regulator Onshore Pipeline June 23, 1999 The National Energy Board, pursuant to subsection 48(2) of the National Energy Board Act, hereby makes the annexed Onshore Pipeline Regulations, 1999. Calgary, Alberta, May 26, 1999 His Excellency the Governor General in Council, on the recommendation of the Minister of Natural Resources, pursuant to subsection 48(2) of the National Energy Board Act, hereby approves the annexed Onshore Pipeline Regulations, 1999, made by the National Energy Board. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Pipeline Regulations Regulator Onshore Interpretation 1 The definitions in this section apply in these Regulations. abandon means to permanently cease operation such that the cessation results in the discontinuance of service. (cessation d’exploitation) accountable officer means a person appointed as accountable officer under subsection 6.2(1). (dirigeant responsable) Act means the Canadian Energy Regulator Act. (Loi) change of service means a change in the type of fluid transported in the pipeline, which necessitates changes to the design requirements in accordance with CSA Z662. (modification du service) class location means a class location as defined in CSA Z662 and as determined in accordance with that standard. (classe d’emplacement) Commission means the Commission referred to in subsection 26(1) of the Act. (Commission) component means a component as defined in CSA Z662. (élément) CSA means the Canadian Standards Association. (CSA) CSA W178.2 [Repealed, SOR/2007-50, s. 1] CSA Z246.1 means CSA Standard Z246.1 entitled Security Management for Petroleum and Natural Gas Industry Systems, as amended from time to time. (norme CSA Z246.1) CSA Z276 means CSA Standard Z276 entitled Liquefied Natural Gas (LNG) - Production, Storage and Handling, as amended from time to time. (norme CSA Z276) CSA Z341 means CSA Standard Z341 entitled Storage of Hydrocarbons in Underground Formations, as amended from time to time. (norme CSA Z341) Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Interpretation Section 1 CSA Z662 means CSA Standard Z662 entitled Oil and Gas Pipeline Systems, as amended from time to time. (norme CSA Z662) deactivate means to remove temporarily from service. (désactivation) decommission means to permanently cease operation such that the cessation does not result in the discontinuance of service. (désaffectation) environment means elements of the Earth and includes (a) land, water and air, including all layers of the atmosphere; (b) all organic and inorganic matter and living organisms; and (c) the interacting natural systems that include elements referred to in paragraphs (a) and (b). (environnement) HVP means high vapour pressure as defined in CSA Z662. (HPV) incident means an occurrence that results in (a) the death of or serious injury to a person; (b) a significant adverse effect on the environment; (c) an unintended fire or explosion; (d) an unintended or uncontained release of LVP hydrocarbons in excess of 1.5 m3; (e) an unintended or uncontrolled release of gas or HVP hydrocarbons; (f) the operation of a pipeline beyond its design limits as determined under CSA Z662 or CSA Z276 or any operating limits imposed by the Regulator. (incident) inspection officer means an inspection officer designated by the Chief Executive Officer under section 102 of the Act. (inspecteur) joining means the joining of pipe and components, performed after the pipe and component manufacturing processes. (assemblage) LVP means low vapour pressure as defined in CSA Z662. (BPV) management system means the system set out in sections 6.1 to 6.6. (système de gestion) Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Interpretation Section 1 maximum operating pressure means maximum operating pressure as defined in CSA Z662. (pression maximale de service) onshore pipeline or pipeline means a pipeline intended for the transmission of hydrocarbons that is not in an offshore area. (pipeline terrestre ou pipeline) operate includes repair, maintain, deactivate, reactivate and decommission. (exploitation) release includes discharge, spray, spill, leak, seep, pour, emit, dump and exhaust. (rejet) serious injury includes an injury that results in (a) the fracture of a major bone; (b) the amputation of a body part; (c) the loss of sight in one or both eyes; (d) internal hemorrhage; (e) third degree burns; (f) unconsciousness; or (g) the loss of a body part or function of a body part. (blessure grave) station means a facility that is used in connection with the operation of a pipeline and includes a facility for pumping, compression, pressure reduction, storage of hydrocarbons, metering, receiving or delivering. It also includes the land and other works connected with the facility. (station) storage facility means a facility that is constructed for the storage of oil and includes the land and other works connected with the facility. (installation de stockage) toxic substance means a substance that enters the environment in a quantity or concentration that may (a) have an immediate or long-term adverse effect on the environment; (b) constitute a danger to the environment on which human life depends; or (c) constitute a danger to human life or health. (substance toxique) SOR/2007-50, s. 1; SOR/2008-269, s. 1; SOR/2013-49, s. 2; SOR/2020-50, s. 15; SOR/ 2020-50, s. 29. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Interpretation Sections 1-4 Application 2 Subject to sections 2.1 and 3, these Regulations apply in respect of onshore pipelines designed, constructed, operated or abandoned after the coming into force of these Regulations. SOR/2003-39, s. 56. 2.1 These Regulations do not apply in respect of a hydrocarbon processing plant that is subject to the Canadian Energy Regulator Processing Plant Regulations. SOR/2003-39, s. 56; SOR/2020-50, s. 16. 3 (1) Subject to subsection (2), sections 9 to 26 apply in respect of any construction, maintenance or repairs undertaken with respect to a pipeline. (2) Sections 9 to 26 do not apply in respect of a pipeline or any part of a pipeline (a) that exists on the coming into force of these Regulations; or (b) for which an authorization to construct, maintain or repair it was issued on or before the coming into force of these Regulations. SOR/2013-49, s. 3. General 4 (1) When a company designs, constructs, operates or abandons a pipeline, or contracts for the provision of those services, the company shall ensure that the pipeline is designed, constructed, operated or abandoned in accordance with the applicable provisions of (a) these Regulations; (b) CSA Z276, if the pipeline transports liquefied natural gas; (c) CSA Z341 for underground storage of hydrocarbons; (d) CSA Z662, if the pipeline transports liquid or gaseous hydrocarbons; and (e) CSA Z246.1 for all pipelines. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations General Sections 4-6 (2) Without limiting the generality of subsection (1), the company shall ensure that the pipeline is designed, constructed, operated or abandoned in accordance with the design, specifications, programs, manuals, procedures, measures and plans developed and implemented by the company in accordance with these Regulations. (3) If there is an inconsistency between these Regulations and a standard referred to in paragraph (1)(b), (c), (d) or (e), these Regulations prevail to the extent of the inconsistency. SOR/2013-49, s. 4. 5 If a company is required by these Regulations to develop a design, specification, program, manual, procedure, measure or plan, the Commission may order amendments to it if the Commission considers it necessary for safety or environmental reasons or if it is in the public interest to do so. SOR/2020-50, s. 30. 5.1 (1) Designs, specifications, programs, manuals, procedures, measures or plans for which no standard is set out in these Regulations shall be submitted by a company to the Commission for approval. (2) The Commission shall approve a design, specification, program, manual, procedure, measure or plan if (a) it provides for a level of safety or protection at least equivalent to the level of safety or protection generally provided for by a comparable CSA standard, or by another applicable standard; or (b) in the absence of a comparable CSA or other applicable standard, it provides for a level of safety or protection that is adequate in the circumstances. SOR/2007-50, s. 4; SOR/2013-49, s. 6; SOR/2020-50, s. 30. 6 The purpose of these Regulations is to require and enable a company to design, construct, operate or abandon a pipeline in a manner that ensures (a) the safety and security of persons; (b) the safety and security of pipelines and abandoned pipelines; and (c) the protection of property and the environment. SOR/2007-50, s. 2(F); SOR/2013-49, s. 5; SOR/2020-50, s. 17. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Management System Sections 6.1-6.2 Management System 6.1 (1) A company shall establish, implement and maintain a management system that (a) is explicit, comprehensive and proactive; (b) integrates the company’s operational activities and technical systems with its management of human and financial resources; (c) applies to all the company’s activities involving the design, construction, operation or abandonment of a pipeline and to the programs referred to in section 55; (d) ensures coordination between the programs referred to in section 55; and (e) corresponds to the size of the company, to the scope, nature and complexity of its activities and to the hazards and risks associated with those activities. (2) A company shall establish its management system within 90 days after the day on which the certificate or order authorizing it to construct or operate a pipeline is issued under the Act. SOR/2013-49, s. 5; SOR/2020-50, s. 18. 6.2 (1) The company shall appoint an officer as accountable officer to ensure that its management system and the programs referred to in section 55 are established, implemented and maintained in accordance with section 6.1, this section and sections 6.3 to 6.6 and that its obligations under these Regulations are met. (2) Within 30 days after the appointment of its accountable officer, the company shall notify the Regulator in writing of the name of the person appointed and ensure that the accountable officer submits to the Regulator a signed statement accepting the responsibilities of their position. (3) The company shall ensure that the accountable officer has authority over the human and financial resources required to (a) establish, implement and maintain the management system and the programs referred to in section 55; and Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Management System Sections 6.2-6.4 (b) ensure that the company’s activities are carried out in a manner that enables it to meet its obligations under these Regulations. SOR/2013-49, s. 5; SOR/2020-50, s. 19; SOR/2020-50, s. 29. 6.3 (1) The company shall establish documented policies and goals to ensure that the purposes referred to in paragraphs 6(a) to (c) are achieved and that its obligations under these Regulations are met. The policies and goals shall include (a) a policy for the internal reporting of hazards, potential hazards, incidents and near-misses that includes the circumstances, in addition to those set out in the Canada Labour Code, under which a person who makes a report will be immune from disciplinary action; and (b) goals for the prevention of ruptures, liquid and gas releases, fatalities and injuries and for the response to incidents and emergency situations. (2) The company shall base its management system, as well as the programs referred to in section 55, on those policies and goals. (3) The accountable officer shall prepare a policy statement that sets out the company’s commitment to those policies and goals and shall communicate it to the company’s employees. SOR/2013-49, s. 5; SOR/2020-50, s. 20. 6.4 The company must have a documented organizational structure that enables it to (a) meet the requirements of the management system and meet its obligations under these Regulations; (b) determine and communicate the roles, responsibilities and authority of the officers and employees at all levels of the company; and (c) demonstrate, based on an annual documented evaluation of need, that the human resources allocated to establishing, implementing and maintaining the management system are sufficient to meet the requirements of the management system and to meet the company’s obligations under these Regulations. SOR/2013-49, s. 5; SOR/2020-50, s. 21. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Management System Management System Processes Section 6.5 Management System Processes 6.5 (1) A company shall, as part of its management system and the programs referred to in section 55, (a) establish and implement a process for setting the objectives and specific targets that are required to achieve the goals established under subsection 6.3(1) and for ensuring their annual review; (b) develop performance measures for evaluating the company’s success in achieving its goals, objectives and targets; (c) establish and implement a process for identifying and analyzing all hazards and potential hazards; (d) establish and maintain an inventory of the identified hazards and potential hazards; (e) establish and implement a process for evaluating the risks associated with the identified hazards and potential hazards, including the risks related to normal and abnormal operating conditions; (f) establish and implement a process for developing and implementing controls to prevent, manage and mitigate the identified hazards, potential hazards and risks and for communicating those controls to anyone who is exposed to the risks; (g) establish and implement a process for identifying, and monitoring compliance with, all legal requirements that are applicable to the company in matters of safety, security and protection of the environment; (h) establish and maintain a list of those legal requirements; (i) establish and implement a process for identifying and managing any change that could affect safety, security or the protection of the environment, including any new hazard or risk, any change in a design, specification, standard or procedure and any change in the company’s organizational structure or the legal requirements applicable to the company; (j) establish and implement a process for developing competency requirements and training programs that provide employees and other persons working with or on behalf of the company with the training that will enable them to perform their duties in a manner that is safe, ensures the safety and security of the pipeline and protects the environment; Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Management System Management System Processes Section 6.5 (k) establish and implement a process for verifying that employees and other persons working with or on behalf of the company are trained and competent and for supervising them to ensure that they perform their duties in a manner that is safe, ensures the safety and security of the pipeline and protects the environment; (l) establish and implement a process for making employees and other persons working with or on behalf of the company aware of their responsibilities in relation to the processes and procedures required by this section; (m) establish and implement a process for the internal and external communication of information relating to safety, security and protection of the environment; (n) establish and implement a process for identifying the documents required for the company to meet its obligations under these Regulations; (o) establish and implement a process for preparing, reviewing, revising and controlling those documents, including a process for obtaining approval of the documents by the appropriate authority; (p) establish and implement a process for generating, retaining and maintaining records that document the implementation of the management system and the programs referred to in section 55 and for providing access to those who require them in the course of their duties; (q) establish and implement a process for coordinating and controlling the operational activities of employees and other people working with or on behalf of the company so that each person is aware of the activities of others and has the information that will enable them to perform their duties in a manner that is safe, ensures the safety and security of the pipeline and protects the environment; (r) establish and implement a process for the internal reporting of hazards, potential hazards, incidents and near-misses and for taking corrective and preventive actions, including the steps to manage imminent hazards; (s) establish and maintain a data management system for monitoring and analyzing the trends in hazards, incidents and near-misses; (t) establish and implement a process for developing contingency plans for abnormal events that may occur during construction, operation, maintenance, abandonment or emergency situations; Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Management System Management System Processes Section 6.5 (u) establish and implement a process for inspecting and monitoring the company’s activities and facilities to evaluate the adequacy and effectiveness of the programs referred to in section 55 and for taking corrective and preventive actions if deficiencies are identified; (v) establish and implement a process for evaluating the adequacy and effectiveness of the company’s management system and for monitoring, measuring and documenting the company’s performance in meeting its obligations under these Regulations; (w) establish and implement a quality assurance program for the management system and for each program referred to in section 55, including a process for conducting audits in accordance with section 53 and for taking corrective and preventive actions if deficiencies are identified; and (x) establish and implement a process for conducting an annual management review of the management system and each program referred to in section 55 and for ensuring continual improvement in meeting the company’s obligations under these Regulations. (2) In this section, a reference to a process includes any procedures that are necessary to implement the process. (3) The company shall document the processes and procedures required by this section. SOR/2013-49, s. 5; SOR/2020-50, s. 22; SOR/2020-50, s. 23. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Management System Annual Report Sections 6.6-10 Annual Report 6.6 (1) A company shall complete an annual report for the previous calendar year, signed by the accountable officer, that describes (a) the company’s performance in achieving its goals, objectives and targets during that year, as evaluated by the performance measures developed under paragraph 6.5(1)(b); (b) the adequacy and effectiveness of the company’s management system, as evaluated by the process established and implemented under paragraph 6.5(1)(v); and (c) the actions taken during that year to correct any deficiencies identified by the quality assurance program established under paragraph 6.5(1)(w). (2) No later than April 30 of each year, the company shall submit to the Regulator a statement, signed by the accountable officer, indicating that it has completed its annual report. SOR/2013-49, s. 5; SOR/2020-50, s. 24; SOR/2020-50, s. 29. 7 [Repealed, SOR/2007-50, s. 3] 8 [Repealed, SOR/2013-49, s. 6] Design of the Pipeline [SOR/2013-49, s. 22] Detailed Designs [SOR/2007-50, s. 5(F)] 9 A company shall develop detailed designs of the pipeline and submit them to the Regulator when required to do so. SOR/2007-50, s. 6; SOR/2020-50, s. 29. HVP Pipeline 10 (1) When an HVP pipeline is to be situated in a Class 1 location and within 500 m of the right-of-way of a railway or paved road, a company shall develop a documented risk assessment to determine the need for heavier wall design, taking into account such factors as pipeline diameter and operating pressure, HVP fluid characteristics, topography and traffic type and density of the traffic on the railway or paved road. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Design of the Pipeline HVP Pipeline Sections 10-13 (2) A company shall submit a documented risk assessment to the Regulator when required to do so. SOR/2007-50, s. 7; SOR/2020-50, s. 29. Stations 11 A station shall be (a) designed to provide year-round suitable access for personnel; (b) designed to prevent unauthorized entry to and unauthorized operation of the station; (c) equipped with facilities for the containment, handling and disposal of wastes incidental to the station’s operation; and (d) designed so that the noise level during operation meets the noise level requirement approved by the Commission pursuant to section 5.1. SOR/2013-49, s. 7; SOR/2020-50, s. 30. 12 A compressor station or pump station shall be equipped with an alternate source of power capable of (a) operating the station’s emergency shut-down system; (b) operating an emergency lighting system for the safe evacuation of personnel from the station and for other emergency procedures; and (c) maintaining any other service essential to the safety of personnel and the public or the protection of the environment. Storage Facilities 13 A storage facility shall (a) be located in an area that is known to be free from flooding, landslides, rockfalls and geological faults; (b) be serviced by an all-weather road that gives access to all permanently installed fire-fighting equipment located at or near the storage facility; and (c) have a containment area or a system designed to prevent the release or migration of stored products or toxic substances. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Materials Sections 14-18 Materials [SOR/2013-49, s. 22] Specifications 14 A company shall develop specifications for the pipe and components to be used in the pipeline and shall submit them to the Regulator when required to do so. SOR/2007-50, s. 8; SOR/2020-50, s. 29. Quality Assurance Program 15 A company shall develop a quality assurance program for the purpose of ensuring that the pipe and components to be used in the pipeline meet the specifications referred to in section 14. Joining [SOR/2013-49, s. 22] Joining Program 16 A company shall develop a joining program in respect of the joining of pipe and the components to be used in the pipeline and shall submit it to the Regulator when required to do so. SOR/2007-50, s. 9; SOR/2020-50, s. 29. Non-destructive Examination 17 When a company conducts joining on a pipeline, the company shall examine the entire circumference of each joint by radiographic or ultrasonic methods. Construction [SOR/2013-49, s. 22] Construction Safety 18 (1) If a company contracts for the provision of services in respect of the construction of a pipeline, the company shall (a) inform the contractor of all special conditions associated with the construction; (b) inform the contractor of all special safety practices and procedures necessitated by the conditions or features specific to the construction; Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Construction Construction Safety Sections 18-21 (b.1) inform the contractor of the contractor’s responsibilities referred to in paragraph 6.5(1)(l); (c) take all reasonable steps to ensure that construction activities are conducted in accordance with the manual developed under section 20; and (d) authorize a person to halt a construction activity in circumstances where, in the person’s judgement, the construction activity is not being conducted in accordance with the manual developed under section 20 or is creating a hazard to anyone at the construction site. (2) The person referred to in paragraph (1)(d) must have sufficient expertise, knowledge and training to competently carry out the obligations set out in that paragraph. SOR/2013-49, s. 8. 19 A company shall, during the construction of a pipeline, take all reasonable steps to ensure that (a) the construction activities do not create a hazard to the public or the environment; and (b) all persons at the construction site who are not involved in the construction of the pipeline are informed of the practices and procedures that are to be followed for their safety. 20 (1) A company shall develop a construction safety manual and shall submit it to the Regulator. (1.1) If a company contracts for the provision of services in respect of the construction of a pipeline, the construction safety manual shall set out the contractor’s responsibilities referred to in paragraph 6.5(1)(l). (2) A company shall keep a copy of the construction safety manual or the relevant parts of it at each construction site of the pipeline, in a location where it is accessible to every person engaged in construction at the site. SOR/2013-49, s. 9; SOR/2020-50, s. 29. Right-of-way and Temporary Work Areas 21 After a pipeline is constructed, the right-of-way and temporary work areas of the pipeline shall be restored to a condition similar to the surrounding environment and consistent with the current land use. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Construction Crossing a Utility or Private Road Sections 22-26 Crossing a Utility or Private Road 22 When a pipeline is constructed across a utility or private road, the company constructing the pipeline shall ensure that there is no undue interference with the use of the utility or road during construction. Pressure Testing [SOR/2013-49, s. 22] Pressure Testing Program 23 Before putting a pipeline into service, a company shall develop a program in respect of pressure tests to be conducted for pipe and components used in its pipeline and shall submit it to the Regulator when required to do so. SOR/2007-50, s. 10; SOR/2020-50, s. 29. Permits for Use and Disposal of Water 24 Before conducting a pressure test, a company shall obtain any permits required in respect of the use and disposal of water for test purposes. General Testing Requirements 25 (1) Pressure testing shall be performed under the direct supervision of the company or an agent appointed by it. (2) The agent referred to in subsection (1) shall be independent of any contractor that carries out the pressure testing program or that constructed the pipeline. (3) The company or agent shall date and sign any logs, test charts and other test records that are referred to in CSA Z276 or CSA Z662, as applicable. 26 The number of welds in a pipeline that are not subjected to a pressure test following the installation of fabricated assemblies or pipe segments into the pipeline shall be minimized to the extent that is practicable. SOR/2007-50, s. 11. Operation and Maintenance [SOR/2013-49, s. 22] Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Operation and Maintenance Sections 27-30 Operation and Maintenance Manuals 27 A company shall develop, regularly review and update as required, operation and maintenance manuals that provide information and procedures to promote safety, environmental protection and efficiency in the operation of the pipeline and shall submit them to the Regulator when required to do so. SOR/2007-50, s. 12; SOR/2020-50, s. 29. 28 A company shall inform all persons associated with operation activities on the pipeline of the practices and procedures to be followed and make available to them the relevant portions of the operation and maintenance manuals. Maintenance Safety 29 (1) If a company contracts for the provision of services in respect of the maintenance of a pipeline, the company shall (a) inform the contractor of all special conditions associated with the maintenance; (b) inform the contractor of all special safety practices and procedures necessitated by the conditions or features specific to the maintenance; (b.1) inform the contractor of the contractor’s responsibilities referred to in paragraph 6.5(1)(l); (c) take all reasonable steps to ensure that maintenance activities are conducted in accordance with the manual developed under section 31; and (d) authorize a person to halt a maintenance activity in circumstances where, in the person’s judgement, the maintenance activity is not being conducted in accordance with the manual developed under section 31 or is creating a hazard to anyone at the maintenance site. (2) The person referred to in paragraph (1)(d) must have sufficient expertise, knowledge and training to competently carry out the obligations set out in that paragraph. SOR/2013-49, s. 10. 30 A company shall, during the maintenance of a pipeline, take all reasonable steps so that (a) the maintenance activities do not create a hazard to the public or the environment; and Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Operation and Maintenance Maintenance Safety Sections 30-34 (b) all persons at the maintenance site who are not involved in the maintenance of the pipeline are informed of the practices and procedures that are to be followed for their safety or for the protection of the environment. 31 (1) A company shall develop a maintenance safety manual and shall submit it to the Regulator when required to do so. (1.1) If a company contracts for the provision of services in respect of the maintenance of a pipeline, the maintenance safety manual shall set out the contractor’s responsibilities referred to in paragraph 6.5(1)(l). (2) The company shall keep a copy of the maintenance safety manual or the relevant parts of it at each maintenance site of the pipeline, in a location where it is accessible to every person engaged in maintenance at the site. SOR/2007-50, s. 13; SOR/2013-49, s. 11; SOR/2020-50, s. 29. Emergency Management Program [SOR/2013-49, s. 12] 32 (1) A company shall develop, implement and maintain an emergency management program that anticipates, prevents, manages and mitigates conditions during an emergency that could adversely affect property, the environment or the safety of workers or the public. (1.1) The company shall develop an emergency procedures manual, review it regularly and update it as required. (2) A company shall submit the emergency procedures manual and any updates that are made to it to the Regulator. SOR/2013-49, s. 13; SOR/2020-50, s. 29. 33 A company shall establish and maintain liaison with the agencies that may be involved in an emergency response on the pipeline and shall consult with them in developing and updating the emergency procedures manual. 34 A company shall take all reasonable steps to inform all persons who may be associated with an emergency response activity on the pipeline of the practices and procedures to be followed and make available to them the relevant information that is consistent with that which is specified in the emergency procedures manual. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Operation and Maintenance Emergency Management Program Sections 35-37 35 A company shall develop a continuing education program for the police, fire departments, medical facilities, other appropriate organizations and agencies and the public residing adjacent to the pipeline to inform them of the location of the pipeline, potential emergency situations involving the pipeline and the safety procedures to be followed in the case of an emergency. SOR/2007-50, s. 14(F). General Operation Requirements 36 A company shall (a) maintain communication facilities for the safe and efficient operation of the pipeline and for emergency situations; (b) periodically test instruments and equipment at the pipeline stations to verify their proper and safe operation; (c) continually record the suction and discharge pressures of the pipeline pump and compressor stations; (d) clearly mark the open and closed positions of sectionalizing valves on any main line; (e) clearly mark the open and closed positions and the function of isolating valves, blow-down valves and other major valves within a pipeline station; and (f) post along the boundaries of the pipeline stations signage indicating the name of the company and the telephone number to call in the event of an emergency involving the pipeline. Pipeline Control System 37 A company shall develop and implement a pipeline control system that (a) comprises the facilities and procedures used to control and monitor the operation of the pipeline; (b) records historical pipeline operation data, messages and alarms for recall; and Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Operation and Maintenance Pipeline Control System Sections 37-41 (c) includes a leak detection system that, for oil pipelines, meets the requirements of CSA Z662 and reflects the level of complexity of the pipeline, the pipeline operation and the products transported. SOR/2007-50, s. 15(F). Maintenance Welding 38 (1) A company shall not perform welding on a liquidfilled pipeline with a carbon equivalent of 0.50% or greater except if it has been demonstrated that no other practical alternative is available. (2) If a company performs welding referred to in subsection (1), the company shall treat the weld as a temporary installation and replace that installation with a permanent one as soon as is practicable. (3) Despite subsections (1) and (2) and section 16, if a company intends to perform welding on a liquid-filled pipeline with a carbon equivalent of 0.50% or greater and to treat it as a permanent installation, the company shall submit the welding specifications and procedures and the results of the procedure qualification tests to the Commission for approval. SOR/2020-50, s. 30. Surveillance and Monitoring 39 A company shall develop a surveillance and monitoring program for the protection of the pipeline, the public and the environment. SOR/2007-50, s. 16. Integrity Management Program 40 A company shall develop, implement and maintain an integrity management program that anticipates, prevents, manages and mitigates conditions that could adversely affect safety or the environment during the design, construction, operation, maintenance or abandonment of a pipeline. SOR/2007-50, s. 17(F); SOR/2013-49, s. 15. 41 (1) If a company finds a level of defect in excess of that allowed by CSA Z662 on its pipeline, the company shall document the particulars of the defect, its likely cause and the corrective action taken or planned to be taken. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Operation and Maintenance Integrity Management Program Sections 41-45 (2) A company shall submit the documentation referred to in subsection (1) to the Regulator when required to do so. SOR/2007-50, s. 18; SOR/2020-50, s. 29. Change in Class Location 42 If the class location of a section of a pipeline changes to a higher designation that has a more stringent location factor, the company shall, within six months after the change, submit the proposed plan to deal with the change to the Regulator. SOR/2020-50, s. 29. Change of Service or Increase in Maximum Operating Pressure 43 If a company proposes a change of service or an increase in the maximum operating pressure for the pipeline, the company shall submit an application for the change or increase to the Commission. SOR/2020-50, s. 30. Deactivation and Reactivation 44 (1) If a company proposes to deactivate a pipeline or part of one for 12 months or more, has maintained a pipeline or part of one in a deactivated mode for 12 months or more or has not operated a pipeline or part of one for 12 months or more, the company shall submit an application for deactivation to the Commission. (2) The company shall include in the application the reasons, and the procedures that were or are to be used, for the activity that is the subject of the application. SOR/2008-269, s. 2; SOR/2020-50, s. 30. 45 (1) If a company proposes to reactivate a pipeline or part of one that has been deactivated for 12 months or more, the company shall submit an application for the reactivation to the Commission. (2) The company shall include in the application the reasons, and the procedures that are to be used, for the reactivation. SOR/2008-269, s. 2; SOR/2020-50, s. 30. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Operation and Maintenance Decommissioning Sections 45.1-47 Decommissioning 45.1 (1) If a company proposes to decommission a pipeline or part of one, the company shall submit an application for the decommissioning to the Commission. (2) The company shall include in the application the reasons, and the procedures that are to be used, for the decommissioning. SOR/2008-269, s. 2; SOR/2020-50, s. 30. Training Program 46 (1) A company shall develop and implement a training program for any employee of the company who is directly involved in the operation of the pipeline. (2) The training program shall instruct the employee on (a) the safety regulations and procedures applicable to the day-to-day operation of the pipeline; (a.1) the security processes, procedures and measures applicable to the day-to-day operation of the pipeline; (b) responsible environmental practices and procedures in the day-to-day operations of the pipeline; (c) the procedures for the proper operation of the equipment that the employee could reasonably be expected to use; and (d) the emergency procedures set out in the manual developed under section 32 and the procedures for the operation of all emergency equipment that the employee could reasonably be expected to use. (3) The company shall use reasonable efforts to ensure that any employee who attends a training program has a working knowledge of the subject-matter of the program at the end of the program. SOR/2013-49, s. 16. Safety Management Program 47 A company shall develop, implement and maintain a safety management program that anticipates, prevents, manages and mitigates potentially dangerous conditions and exposure to those conditions during all activities relating to construction, operation, maintenance, abandonment and emergency situations. SOR/2007-50, s. 19(F); SOR/2013-49, s. 17; SOR/2020-50, s. 25(F). Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Operation and Maintenance Security Management Program Sections 47.1-49 Security Management Program 47.1 A company shall develop, implement and maintain a security management program that anticipates, prevents, manages and mitigates conditions that could adversely affect people, property or the environment. SOR/2013-49, s. 17. Damage Prevention Program 47.2 A company shall develop, implement and maintain a damage prevention program that anticipates, prevents, manages and mitigates damage to its pipeline and meets the requirements set out in section 16 of the Canadian Energy Regulator Pipeline Damage Prevention Regulations — Obligations of Pipeline Companies. SOR/2016-134, s. 1; SOR/2020-50, s. 26. Environmental Protection Program 48 A company shall develop, implement and maintain an environmental protection program that anticipates, prevents, manages and mitigates conditions that could adversely affect the environment. SOR/2007-50, s. 20(F); SOR/2013-49, s. 18. Commission Authority 49 When the protection of property and the environment and the safety of the public and the company’s employees warrant it, the Commission may direct a company to test, inspect or assess a pipeline in accordance with CSA standards or any other comparable standards. SOR/2020-50, s. 30. Abandonment [SOR/2013-49, s. 22] Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Abandonment Sections 50-52 Application for Leave to Abandon 50 A company shall include in an application made under section 241 of the Act for leave to abandon a pipeline or part of one the reasons, and the procedures that are to be used, for the abandonment. SOR/2008-269, s. 3; SOR/2020-50, s. 27. Reporting [SOR/2013-49, s. 22] Crossing Reports 51 If a company constructs a pipeline that crosses a utility or private road, the company shall (a) immediately notify the Regulator of the details of unplanned interruption in the operation of the utility or any unplanned closure of the road if the interruption or closure results from the construction of the crossing; and (b) on request, submit a crossing report to the Regulator that sets out (i) the description and location of the utility or road, and (ii) the name of the authority having control over the utility or the name of the owner of the road. SOR/2020-50, s. 29. Incident Report 52 (1) A company shall immediately notify the Regulator of any incident relating to the construction, operation or abandonment of its pipeline and shall submit a preliminary and detailed incident report to the Regulator as soon as is practicable. (2) After notification of an incident, an inspection officer may partially or completely relieve a company from the requirement to submit a preliminary and detailed incident report. SOR/2020-50, s. 29. Audits and Inspections [SOR/2013-49, s. 22] Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Audits and Inspections Sections 53-55 General Compliance 53 (1) A company shall conduct inspections on a regular basis and audits, with a maximum interval of three years, to ensure that its pipeline is designed, constructed, operated and abandoned in compliance with (a) Parts 2 and 3 of the Act; (b) Part 6 of the Act as it relates to the safety and security of persons and for the protection of property and the environment; (c) these Regulations; and (d) the terms and conditions of any certificate or order issued by the Commission, as it relates to the safety and security of persons and for the protection of property and the environment. (2) The audit shall document (a) all non-compliance noted; and (b) any corrective action taken or planned to be taken. SOR/2013-49, s. 19; SOR/2020-50, s. 28. Construction Inspection 54 (1) When a company constructs a pipeline, the company or an agent independent of any construction contractor retained by the company shall inspect the construction to ensure that it meets the requirements of these Regulations and complies with the terms and conditions of any certificate or order issued by the Commission. (2) An inspection shall be performed by a person who has sufficient expertise, knowledge and training to competently carry out the inspection. SOR/2020-50, s. 30. Program Audits [SOR/2013-49, s. 20] 55 (1) A company shall conduct audits, with a maximum interval of three years, of the following programs: (a) the emergency management program referred to in section 32; (b) the integrity management program referred to in section 40, including the pipeline control system referred to in section 37; Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Audits and Inspections Program Audits Sections 55-56 (c) the safety management program referred to in section 47; (d) the security management program referred to in section 47.1; (e) the environmental protection program referred to in section 48; and (f) the damage prevention program referred to in section 47.2. (2) The documents prepared following the audit shall include (a) any deficiencies noted; and (b) any corrective action taken or planned to be taken. SOR/2013-49, s. 21; SOR/2016-134, s. 2. Record Retention [SOR/2013-49, s. 22] Requirements 56 A company shall, in addition to complying with the record retention requirements set out in the CSA standards referred to in section 4, retain (a) until at least one month after the date on which they were recorded, the records made under paragraphs 36(c) and 37(b) except for leak detection data, which shall be retained for six months; (b) an annual report on the training program developed under section 46 that compares the actual training received by employees to the planned training; (c) for at least one year after a pipeline or part of one is placed into service, any information with respect to the quality assurance program developed under section 15; (d) for the most recent five years of operation or for the period covered by the two most recent complete audits, whichever period is longer, the records for the audits and inspections required by sections 53 to 55; (e) for as long as the installations referred to in section 38 remain on the pipeline, detailed records of those installations, including (i) the location of the installation, (ii) the type of installation, Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations Record Retention Requirements Sections 56-58 (iii) the date of installation, (iv) the welding procedure used, (v) the carbon equivalent of the pipeline, (vi) the results of the non-destructive testing performed on the installation, and (vii) the planned date of removal of the installation; (f) accurate records of the location of all buried facilities, until they are removed; and (g) for at least two years after the operation of a pipeline or part of one has been duly abandoned in accordance with all applicable requirements (i) all records available to the company in respect of the procedures used in each stage of the construction of the pipeline or part, (ii) the production reports and mill certificates, (iii) the specifications and name-plate data, if any, of the pumps, compressors, drivers, storage tanks and other major equipment of the pipeline, (iv) the performance curves of all main line pumps and compressors of the pipeline, (v) the reports of all surveillance and monitoring programs developed under section 39, (vi) the documentation referred to in section 41 in respect of pipeline defects, and (vii) the documentation on all incidents reported under section 52. SOR/2007-50, s. 21; SOR/2008-269, s. 4. Repeal 57 [Repeal] Coming into Force 58 These Regulations come into force on August 1, 1999. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Onshore Pipeline Regulations RELATED PROVISIONS RELATED PROVISIONS — SOR/2016-134, s. 3 3 For the purposes of paragraph 11(2)(a) of the Statutory Instruments Act, these Regulations apply before they are published in the Canada Gazette. Current to June 20, 2022 Last amended on March 16, 2020

CONSOLIDATION Canada – Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations [Repealed, 2014, c. 13, s. 92.1] Current to June 20, 2022 Last amended on December 31, 2021 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on December 31, 2021. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on December 31, 2021 TABLE OF PROVISIONS Canada – Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations Current to June 20, 2022 Last amended on December 31, 2021 ii

CONSOLIDATION Commissioner’s Standing Orders (Investigation and Resolution of Harassment Complaints) [Repealed, SOR/2022-5, s. 1] Current to June 20, 2022 Last amended on January 19, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on January 19, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on January 19, 2022 TABLE OF PROVISIONS Commissioner’s Standing Orders (Investigation and Resolution of Harassment Complaints) Current to June 20, 2022 Last amended on January 19, 2022 ii

CONSOLIDATION CUSMA Rules of Origin for Casual Goods Regulations SOR/2020-156 Current to June 20, 2022 Last amended on July 1, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 1, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 1, 2020 TABLE OF PROVISIONS CUSMA Rules of Origin for Casual Goods Regulations Interpretation 1 Definition of casual goods Casual Goods 2 United States Tariff Mexico Tariff Coming into Force *4 S.C. 2020, c. 1 Current to June 20, 2022 Last amended on July 1, 2020 ii Registration SOR/2020-156 June 30, 2020 CUSTOMS TARIFF CUSMA Rules Regulations P.C. 2020-512 of Origin for Casual Goods June 29, 2020 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2)a of the Customs Tariffb, makes the annexed CUSMA Rules of Origin for Casual Goods Regulations. a S.C. 2001, c. 28, s. 34(1) b S.C. 1997, c. 36 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin for Casual Goods Regulations Interpretation Definition of casual goods 1 In these Regulations, casual goods means goods other than goods imported for sale or for an industrial, occupational, commercial or institutional or other like use. Casual Goods United States Tariff 2 Casual goods that are acquired in the United States (a) are considered to originate in the United States and are entitled to the benefit of the United States Tariff if (i) the marking of the goods is in accordance with the marking laws of the United States and indicates that the goods are the product of the United States or Canada, or (ii) the goods do not bear a mark and there is no indication that the goods are not the product of the United States or Canada; and (b) are considered to originate in Mexico and are entitled to the benefit of the Mexico Tariff if the marking of the goods is in accordance with the marking laws of the United States and indicates that the goods are the product of Mexico. Mexico Tariff 3 Casual goods that are acquired in Mexico (a) are considered to originate in Mexico and are entitled to the benefit of the Mexico Tariff if (i) the marking of the goods is in accordance with the marking laws of Mexico and indicates that the goods are the product of Mexico or Canada, or (ii) the goods do not bear a mark and there is no indication that the goods are not the product of Mexico or Canada; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin for Casual Goods Regulations Casual Goods Sections 3-4 (b) are considered to originate in the United States and are entitled to the benefit of the United States Tariff if the marking of the goods is in accordance with the marking laws of Mexico and indicates that the goods are the product of the United States. Coming into Force S.C. 2020, c. 1 4 These Regulations come into force on the day on which section 190 of the Canada–United States–Mexico Agreement Implementation Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * [Note: Regulations in force July 1, 2020, see SI/2020-33, amended by SI/2020-46.] * Current to June 20, 2022 Last amended on July 1, 2020

CONSOLIDATION Certain Ruminants and Their Products Importation Prohibition Regulations, No. 2 [Repealed, SOR/2012-286, s. 65] Current to June 20, 2022 Last amended on December 14, 2012 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on December 14, 2012. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on December 14, 2012 TABLE OF PROVISIONS Certain Ruminants and Their Products Importation Prohibition Regulations, No. 2 Current to June 20, 2022 Last amended on December 14, 2012 ii

CONSOLIDATION Children’s Jewellery Regulations [Repealed, SOR/2018-82, s. 4] Current to June 20, 2022 Last amended on November 2, 2018 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on November 2, 2018. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on November 2, 2018 TABLE OF PROVISIONS Children’s Jewellery Regulations Current to June 20, 2022 Last amended on November 2, 2018 ii

CONSOLIDATION Children’s Sleepwear Regulations SOR/2016-169 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Children’s Sleepwear Regulations Interpretation 1 Definitions Specifications 2 Tight-fitting sleepwear Loose-fitting sleepwear — flame resistance test Labelling 4 Loose-fitting sleepwear Repeal Coming into Force 6 Registration SCHEDULE 1 Flame Resistance Test SCHEDULE 2 Toxicity Test Current to June 20, 2022 ii Registration SOR/2016-169 June 22, 2016 CANADA CONSUMER PRODUCT SAFETY ACT Children’s Sleepwear Regulations P.C. 2016-596 June 21, 2016 His Excellency the Governor General in Council, on the recommendation of the Minister of Health, pursuant to section 37 of the Canada Consumer Product Safety Acta, makes the annexed Children’s Sleepwear Regulations. a S.C. 2010, c. 21 Current to June 20, 2022 Children’s Sleepwear Regulations Interpretation Definitions 1 The following definitions apply in these Regulations. CGSB means the Canadian General Standards Board. (ONGC) char length means the maximum extent of the damaged length of a material that has been subjected to the tests set out in these Regulations. (longueur carbonisée) loose-fitting sleepwear means children’s nightgowns, nightshirts, dressing gowns, bathrobes, housecoats, robes, pyjamas and baby-doll pyjamas in sizes up to and including 14X, other than sleepwear designed for infants weighing up to 7 kg, sleepwear designed for use in a hospital, polo pyjamas and sleepers. (vêtement de nuit ample) OECD means the Organisation for Economic Cooperation and Development. (OCDE) tight-fitting sleepwear means any children’s sleepwear in sizes up to and including 14X other than loose-fitting sleepwear. It includes (a) sleepwear designed for infants weighing up to 7 kg; (b) sleepwear designed for use in a hospital; (c) polo pyjamas; and (d) sleepers. (vêtement de nuit ajusté) Specifications Tight-fitting sleepwear 2 Tight-fitting sleepwear when tested in accordance with the CGSB standard CAN/CGSB-4.2 No. 27.5, entitled Textile Test Methods: Flame Resistance — 45° Angle Test — One-Second Flame Impingement, as amended from time to time, must have a time of flame spread of more than seven seconds. Current to June 20, 2022 Children’s Sleepwear Regulations Specifications Sections 3-4 Loose-fitting sleepwear — flame resistance test 3 (1) Loose-fitting sleepwear, when tested in accordance with Schedule 1, must have (a) an average char length for five specimens that does not exceed 178 mm; and (b) not more than one specimen with a char length equal to the full length of the specimen. Loose-fitting sleepwear — other tests (2) Loose-fitting sleepwear that is treated with a flame retardant, any component that is extracted or broken down from such treated sleepwear and any flame retardant that is used to treat the sleepwear must not cause any of the following consequences: (a) acute lethality as a result of oral exposure to a dose of 500 mg/kg body weight or less or as a result of dermal exposure to a dose of 1000 mg/kg body weight or less when tested for acute oral toxicity or acute dermal toxicity in accordance with section 1 or 2, as the case may be, of Schedule 2; (b) an effect graded at a mean greater than 1 for erythema formation or for edema formation measured at any specified time when tested for dermal irritation in accordance with section 3 of Schedule 2; (c) when tested for dermal sensitisation in accordance with section 4 of Schedule 2, a response in greater than 15% of the test animals when using the Draize Test or the Buehler Test or in greater than 30% of the test animals when using one of the five other tests, in which an adjuvant is incorporated, that are specified in the OECD Test No. 406 that is referred to in that section; (d) gene mutation or chromosomal aberration when tested for mutagenicity in accordance with section 5 of Schedule 2; or (e) tumors when tested for tumorigenicity in accordance with section 6 of Schedule 2. Labelling Loose-fitting sleepwear 4 Loose-fitting sleepwear that is treated with a flame retardant must have a label that is permanently affixed to it that displays in a clear and legible manner Current to June 20, 2022 Children’s Sleepwear Regulations Labelling Sections 4-6 (a) the words “flame retardant” and “ignifugeant”; and (b) instructions in English and in French for the care of the sleepwear, particularly cleaning procedures, to ensure that it is not exposed to agents or treatments that could reduce its flame resistance. Repeal 5 [Repeal] Coming into Force Registration 6 These Regulations come into force on the day on which they are registered. Current to June 20, 2022 Children’s Sleepwear Regulations SCHEDULE 1 Flame Resistance Test SCHEDULE 1 (Subsection 3(1)) Flame Resistance Test Washing, Drying and Dry Cleaning Procedures 1 (1) Subject to subsection (2), loose-fitting sleepwear that is not treated with a flame retardant must be subjected to one washing cycle in accordance with the procedure set out in section 3, with the exception of paragraphs (b) and (e), followed by one drying cycle in accordance with the procedure set out in section 4. (2) If the label of loose-fitting sleepwear that is not treated with a flame retardant displays the words “dry clean only”, the sleepwear must be dry cleaned once in accordance with the procedure set out in Method 30.3, the National Standard of Canada CAN2-4.2-M77, Procedure for the Removal of Flame Retardant Treatments from Textile Products, published by CGSB in May 1980, with the exception of sections 3.2 and 5.5 to 5.7 of the method. 2 (1) Subject to subsections (2) and (3), loose-fitting sleepwear that is treated with a flame retardant must be subjected to 20 successive washing cycles in accordance with the procedure set out in section 3, followed by one drying cycle in accordance with the procedure set out in section 4. (2) If the label of loose-fitting sleepwear that is treated with a flame retardant displays the words “do not bleach”, the sleepwear must be subjected to 20 successive washing cycles in accordance with the procedure set out in section 3, with the exception of paragraph (e), followed by one drying cycle in accordance with the procedure set out in section 4. (3) If the label of loose-fitting sleepwear that is treated with a flame retardant displays the words “dry clean only”, the sleepwear must be dry cleaned five times successively in accordance with the procedure referred to in subsection 1(2). Washing Procedure 3 The apparatus and washing procedure set out in sections 4.1 and 6, respectively, of Method 58, the National Standard of Canada CAN2-4.2-M77, Colour Fastness and Dimensional Change in Domestic Laundering of Textiles, published by CGSB in December 1984, must be used, with the following modifications: (a) the temperature of the wash water must be maintained between 58°C and 62°C; (b) the hardness of the wash water must be less than 50 ppm of calcium carbonate; (c) for automatic washing machines, the washing cycle must be set for normal washing cycle; Current to June 20, 2022 Children’s Sleepwear Regulations SCHEDULE 1 Flame Resistance Test (d) a synthetic detergent that conforms to CGSB standard 2-GP-115M, Standard for Detergent, Laundry, Powder, Built, dated January 1979, must be used; and (e) a bleaching agent containing sodium hypochlorite that produces 0.015% of available chlorine when it is added to the washing solution must be used. Drying Procedure 4 The apparatus and drying procedure set out in sections 4.2 and 7.5, respectively, of Method 58, the National Standard of Canada CAN2-4.2-M77, Colour Fastness and Dimensional Change in Domestic Laundering of Textiles, published by CGSB in December 1984, must be used. Specimen Preparation and Testing 5 (1) Four specimens measuring 89 mm × 254 mm must be cut from the loose-fitting sleepwear that has been washed and dried or dry cleaned in accordance with sections 1 to 4, in such a manner that two specimens are cut in the lengthwise direction and two are cut in the crosswise direction of the sleepwear. The specimens cut from sleepwear made from a multilayered fabric must include all layers of the fabric and must be held in the relative positions they occupy. The direction in which each specimen was cut must be indicated on the specimen. (2) The four specimens must be tested in accordance with the procedures set out in paragraphs 1616.5(a) and (b) and subparagraphs 1616.5(c)(1) to (3) of Standard FF 5-74 of the United States Consumer Product Safety Commission, Standard for the Flammability of Children’s Sleepwear: Sizes 7 through 14, published January 1, 1985 in the Code of Federal Regulations, Part 1000 to end. (3) The average char lengths for the two specimens cut in the lengthwise direction and for the two specimens cut in the crosswise direction must be determined. (4) A fifth specimen must be cut in the same direction as the specimens having the longer average char length and tested in accordance with the procedures referred to in subsection (2). (5) The char length, the direction in which each of the five specimens tested was cut and the average char length of the five specimens must be recorded. Current to June 20, 2022 Children’s Sleepwear Regulations SCHEDULE 2 Toxicity Test SCHEDULE 2 (Subsection 3(2)) Toxicity Test 1 Acute oral toxicity must be assessed in accordance with OECD Test No. 401, “Acute Oral Toxicity”, published May 12, 1981 in the OECD Guidelines for Testing of Chemicals. 2 Acute dermal toxicity must be assessed in accordance with OECD Test No. 402, “Acute Dermal Toxicity”, published May 12, 1981 in the OECD Guidelines referred to in section 1. 3 Dermal irritation must be assessed in accordance with OECD Test No. 404, “Acute Dermal Irritation/Corrosion”, published May 12, 1981 in the OECD Guidelines referred to in section 1. 4 Dermal sensitisation must be assessed in accordance with OECD Test No. 406, “Skin Sensitisation”, published May 12, 1981 in the OECD Guidelines referred to in section 1. 5 Mutagenicity must be assessed in accordance with the “OECD Guidelines on Genetic Toxicology Testing and Guidance on the Selection and Application of Assays”, published May 15, 1986 by OECD, which include the tests referred to in paragraphs (a) to (c), as well as in accordance with the third level of concern (LOC III) of the federal “Guidelines on the Use of Mutagenicity Tests in the Toxicological Evaluation of Chemicals”, published by Health and Welfare Canada and Environment Canada in 1986, in regard to the tests referred to in paragraph (d): (a) to test in vitro gene mutation: (i) OECD Test No. 471, “Genetic Toxicology: Salmonella typhimurium, Reverse Mutation Assay”, published May 26, 1983 in the OECD Guidelines referred to in section 1, (ii) OECD Test No. 476, “Genetic Toxicology: In vitro Mammalian Cell Gene Mutation Tests”, published April 4, 1984 in the OECD Guidelines referred to in section 1, or (iii) OECD Test No. 480, “Genetic Toxicology: Saccharomyces cerevisiae, Gene Mutation Assay”, adopted October 23, 1986 by the OECD and included in the OECD Guidelines referred to in section 1; (b) to test in vitro mammalian chromosomal aberrations with the exclusion of sister chromatid exchange and micronuclei: OECD Test No. 473, “Genetic Toxicology: In vitro Mammalian Cytogenetic Test”, published May 26, 1983 in the OECD Guidelines referred to in section 1; (c) to test in vivo mammalian chromosomal aberrations excluding sister chromatid exchange: Current to June 20, 2022 Children’s Sleepwear Regulations SCHEDULE 2 Toxicity Test (i) OECD Test No. 474, “Genetic Toxicology: Micronucleus Test”, published May 26, 1983 in the OECD Guidelines referred to in section 1, or (ii) OECD Test No. 475, “Genetic Toxicology: In Vivo Mammalian Bone Marrow Cytogenetic Test — Chromosomal Analysis”, published April 4, 1984 in the OECD Guidelines referred to in section 1; and (d) to test in vivo mammalian gene mutation or other indicator tests in a second somatic tissue or species: (i) test as specified by J. W. Allen, C. F. Shuler, R. W. Mendes and S. A. Latt in the paper entitled “A simplified technique for in vivo analysis of sister-chromatid exchanges using 5-bromodeoxyuridine tablets”, published in the Journal of Cytogenetics and Cell Genetics, Vol. 18, 1977, pp. 231-237, or (ii) test as specified by J. C. Mirsalis and B. E. Butterworth in the paper entitled “Detection of unscheduled DNA synthesis in hepatocytes isolated from rats treated with genotoxic agents: an in vivo-in vitro assay for potential carcinogens and mutagens”, published in Carcinogenesis, Vol. 1, July 1980, pp. 621-625. 6 Tumorigenicity by the oral route must be assessed in accordance with OECD Test No. 451, “Carcinogenicity Studies”, published May 12, 1981 in the OECD Guidelines referred to in section 1. Current to June 20, 2022

CONSOLIDATION CUSMA Tariff Preference Regulations SOR/2020-157 Current to June 20, 2022 Last amended on July 1, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 1, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 1, 2020 TABLE OF PROVISIONS CUSMA Tariff Preference Regulations Interpretation 1 Definitions Shipment United States Tariff 2 Goods produced in the United States Goods produced in Canada Mexico Tariff 4 Goods produced in Mexico Goods produced in Canada Coming into Force *6 S.C. 2020, c. 1. SCHEDULE Current to June 20, 2022 Last amended on July 1, 2020 ii Registration SOR/2020-157 June 30, 2020 CUSTOMS TARIFF CUSMA Tariff Preference Regulations P.C. 2020-513 June 29, 2020 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2)a of the Customs Tariffb, makes the annexed CUSMA Tariff Preference Regulations. a S.C. 2001, c. 28, s. 34(1) b S.C. 1997, c. 36 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Tariff Preference Regulations Interpretation Definitions 1 The following definitions apply in these Regulations. Act means the Customs Tariff. (Loi) CUSMA country means a party to the Canada–United States–Mexico Agreement. (pays ACEUM) minimal operation means any of the following: (a) an operation to ensure the preservation of a good in good condition for the purposes of transport and storage; (b) packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases or boxes; (c) mere dilution with water or another substance that does not materially alter the characteristics of the good; (d) the collection of goods intended to form sets, assortments, kits or composite goods; and (e) any combination of operations referred to in paragraphs (a) to (d). (activité minimale) originating good has the same meaning as in subsection 1(1) of the CUSMA Rules of Origin Regulations. (marchandise originaire) originating material has the same meaning as in subsection 1(1) of the CUSMA Rules of Origin Regulations. (matière originaire) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Tariff Preference Regulations Shipment Sections 2-3 Shipment United States Tariff Goods produced in the United States 2 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from a CUSMA country are entitled to the benefit of the United States Tariff if the United States was the country in which the last production process, other than a minimal operation, occurred and (a) the goods are shipped to Canada from a CUSMA country without transhipment through a country that is not a CUSMA country, either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods; or (b) the goods are shipped to Canada through a country that is not a CUSMA country and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods, and (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country. Additional condition (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in the United States with originating materials of Mexico are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in the United States or Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule. Goods produced in Canada 3 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from the United States are entitled to the benefit of the United States Tariff if Canada was the country in which the last production process, other than a minimal operation, occurred and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Tariff Preference Regulations Shipment United States Tariff Sections 3-4 (a) the goods are shipped to Canada from the United States without transhipment through a country other than Mexico, either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods; or (b) the goods are shipped to Canada through a country other than Mexico and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods, and (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country. Additional condition (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Canada with originating materials of the United States are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule. Mexico Tariff Goods produced in Mexico 4 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from a CUSMA country are entitled to the benefit of the Mexico Tariff if Mexico was the country in which the last production process, other than a minimal operation, occurred and (a) the goods are shipped to Canada from a CUSMA country without transhipment through a country that is not a CUSMA country, either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods; or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Tariff Preference Regulations Shipment Mexico Tariff Sections 4-5 (b) the goods are shipped to Canada through a country that is not a CUSMA country and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods, and (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country. Additional condition (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Mexico with originating materials of the United States are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Mexico or Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule. Goods produced in Canada 5 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from Mexico are entitled to the benefit of the Mexico Tariff if Canada was the country in which the last production process, other than a minimal operation, occurred and (a) the goods are shipped to Canada from Mexico without transhipment through a country other than the United States, either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods; or (b) the goods are shipped to Canada through a country other than the United States and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods, and (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Tariff Preference Regulations Shipment Mexico Tariff Sections 5-6 Additional condition (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Canada with originating materials of Mexico are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule. Coming into Force S.C. 2020, c. 1. 6 These Regulations come into force on the day on which section 190 of the Canada–United States–Mexico Agreement Implementation Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * [Note: Regulations in force July 1, 2020, see SI/2020-33, amended by SI/2020-46] * Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Tariff Preference Regulations SCHEDULE SCHEDULE (Subsections 2(2), 3(2), 4(2) and 5(2)) Tariff Classification in the List of Tariff Provisions Subheading Change in Classification 1701.12 a change from any other chapter 1701.13 a change from any other chapter 1701.91 a change from any other chapter 1701.99 a change from any other chapter 1702.90 a change from any other chapter 1806.10 a change from any other heading except heading 17.01 2106.90 a change from any other chapter except Chapter 17 Current to June 20, 2022 Last amended on July 1, 2020

CONSOLIDATION Canada Cooperatives Regulations SOR/99-256 Current to June 20, 2022 Last amended on January 15, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on January 15, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on January 15, 2020 TABLE OF PROVISIONS Canada Cooperatives Regulations 1 Interpretation PART 1 Electronic Transmission of Documents Sent to and Issued by the Director 2 General 7.1 Electronic Documents 7.9 Retention of Records PART 2 Cooperative Names 8 Interpretation Confusing Names General Prohibitions Non-distinctive Names Deceptively Misdescriptive Names 23.2 PART 2.1 Insider Trading 23.4 PART 2.2 Meetings 23.4 Record Date 23.5 Notice of Meetings 23.6 Communication Facilities Current to June 20, 2022 Last amended on January 15, 2020 ii Canada Cooperatives Regulations TABLE OF PROVISIONS 23.7 PART 2.3 Proposals 24 PART 3 Proxies and Proxy Solicitation 24 Form of Proxy Management Proxy Circular Dissident’s Proxy Circular Financial Statements in Proxy Circular 35.1 Proxy Circular Exemptions PART 4 Financial Disclosure 36 General Contents of Financial Statements 38.1 PART 4.1 Fundamental Changes 39 PART 5 Constrained Share Cooperatives 39 Interpretation Disclosure Required Powers and Duties of Directors Limitation on Voting Rights Sale of Constrained Investment Shares Disclosure of Beneficial Ownership References and Definitions for the Purposes of Section 130 of the Act Current to June 20, 2022 Last amended on January 15, 2020 iv Canada Cooperatives Regulations TABLE OF PROVISIONS PART 6 Rules of Procedure for Applications for Exemptions 54 Application Time of Filing Applications Notice by Director of Decision General 60.1 PART 6.1 Value of Total Financial Interest 60.2 PART 6.2 Cancellation of Articles and Certificates 61 PART 7 Prescribed Fees 62 PART 8 Prescribed Interest 63 Coming into Force SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 Current to June 20, 2022 Last amended on January 15, 2020 v Registration SOR/99-256 June 17, 1999 CANADA COOPERATIVES ACT Canada Cooperatives Regulations P.C. 1999-1144 June 17, 1999 His Excellency the Governor General in Council, on the recommendation of the Minister of Industry, pursuant to paragraph 23(a), subsections 130(1) and 131(1), section 166, paragraph 247(1)(a) and sections 248 and 372 of the Canada Cooperatives Acta, hereby makes the annexed Canada Cooperatives Regulations. a S.C. 1998, c. 1 Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations Interpretation [SOR/2001-513, s. 1(F)] 1 The following definitions apply in these Regulations. Act means the Canada Cooperatives Act. (Loi) NI 51-102 means National Instrument 51-102 of the Canadian Securities Administrators, entitled Continuous Disclosure Obligations, and known in French as Règlement 51-102 sur les obligations d’information continue, published in both official languages on December 19, 2003, as amended from time to time. (Règlement 51-102) SOR/2008-315, s. 8. 1.1 (1) For the purpose of the definition distributing cooperative in subsection 2(1) of the Act and subject to subsection (2), distributing cooperative means (a) a cooperative that is a “reporting issuer” under any legislation that is set out in column 2 of an item of Schedule 4; or (b) in the case of a cooperative that is not a “reporting issuer” referred to in paragraph (a), a cooperative (i) that has filed a prospectus or registration statement under provincial legislation or under the laws of a jurisdiction outside Canada, (ii) any of the securities of which are listed and posted for trading on a stock exchange in or outside Canada, or (iii) that is involved in, formed for, resulting from or continued after an amalgamation, a reorganization, an arrangement or a statutory procedure, if one of the participating entities is a cooperative to which subparagraph (i) or (ii) applies. (2) A cooperative that is subject to an exemption under provincial securities legislation, or to an order of the relevant provincial securities regulator that provides that the cooperative is not a “reporting issuer” for the purposes of Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations Interpretation Sections 1.1-6 the applicable legislation, is not a distributing cooperative for the purpose of the definition of that expression in subsection (1). SOR/2001-513, s. 2; SOR/2010-128, s. 35. PART 1 Electronic Transmission of Documents Sent to and Issued by the Director General [SOR/2001-513, s. 3] 2 In sections 3 to 7, electronic means electrical, digital, magnetic, optical, electromagnetic, facsimile or any other form of technology with similar capabilities that permits transmission of notices or documents. 3 [Repealed, SOR/2001-513, s. 4] 4 A notice or document may be submitted to or issued by the Director in electronic form if (a) the information contained in it is the same as or equivalent to the information that would have been provided if it had been submitted or issued in paper form; (b) when the notice or document is required under the Act to be signed, it complies with the provisions of subsections 6(2) to (4); and (c) it is submitted or issued in the manner fixed by the Director under subsection 368(2) of the Act. 5 A notice or document that is submitted to or issued by the Director in electronic form shall be accompanied by a cover page in the manner fixed by the Director under subsection 368(2) of the Act. 6 (1) A notice or document, other than a Director’s certificate, that is required under the Act to be signed, that was produced in paper form and that is submitted to the Director in electronic form shall bear a reproduction of the manual signature. (2) A notice or document, other than a Director’s certificate, that is required under the Act to be signed, that was produced in electronic form and that is submitted to the Director in electronic form shall bear Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 1 Electronic Transmission of Documents Sent to and Issued by the Director General Sections 6-7.3 (a) the typed name of the person who signed it, if, before it is submitted in electronic form, the notice or document is produced in paper form, is manually signed and is maintained in the records of the cooperative in accordance with section 31 of the Act; or (b) an electronic digital signature or other personal identifier produced in a manner fixed by the Director under subsection 368(2) of the Act. (3) On request, an electronic filer or the cooperative shall furnish the Director with any notice or document referred to in paragraph (2)(a). (4) A certificate that is issued by the Director under section 365 of the Act in electronic form shall bear (a) a reproduction of the Director’s manual signature; or (b) an electronic signature or other personal identifier produced in the manner fixed by the Director under subsection 368(2) of the Act. 7 (1) A notice or document submitted to the Director in electronic form is deemed to have been received on the date and time it is received by the Director at a location or electronic address fixed by the Director under subsection 368(2) of the Act. (2) If the local time of the place from which a notice or document is transmitted in electronic form is different from the local time of the place where the notice or document is received by the Director, the date and time of the transmission shall be determined according to the local time of the place where the Director received the transmission. Electronic Documents 7.1 For the purpose of section 361.2 of the Act, the prescribed notices, documents or other information are the notices, documents or other information referred to in sections 177 to 185 and 189 to 246 of the Act. SOR/2001-513, s. 5. 7.2 For the purpose of paragraph 361.3(2)(a) of the Act, the consent shall be in writing. SOR/2001-513, s. 5. 7.3 For the purpose of paragraph 361.3(2)(b) of the Act, a notice, document or other information that is not required under the Act to be sent to a specific place may be sent as an electronic document to a place other than to an information system designated by the addressee Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 1 Electronic Transmission of Documents Sent to and Issued by the Director Electronic Documents Sections 7.3-7.9 under paragraph 361.3(2)(a) of the Act by posting it on or making it available through a generally accessible electronic source, such as a website, and by providing the addressee with notice in writing of the availability and location of that electronic document. SOR/2001-513, s. 5; SOR/2010-128, s. 36. 7.4 For the purpose of subsection 361.3(3) of the Act, an addressee shall revoke his or her consent in writing. SOR/2001-513, s. 5. 7.5 For the purposes of paragraphs 361.4(b) and 361.5(2)(b) of the Act, when a notice, document or other information is provided to several addressees, the notice, document or other information shall be provided to the addressees concurrently, regardless of the manner of provision. SOR/2001-513, s. 5. 7.6 An electronic document is considered to have been provided when it leaves an information system within the control of the originator or another person who provided the document on the originator’s behalf. SOR/2001-513, s. 5; SOR/2010-128, s. 37. 7.7 An electronic document is considered to have been received (a) if the document is provided to the information system designated by the addressee, when it enters that information system; or (b) if the document is posted on or made available through a generally accessible electronic source, when the notice of the availability and location of the electronic document referred to in section 7.3 is received by the addressee or, if the notice is sent electronically, when the notice enters the information system designated by the addressee. SOR/2001-513, s. 5; SOR/2010-128, s. 37. 7.8 [Repealed, SOR/2010-128, s. 37] Retention of Records 7.9 For the purpose of subsection 378(3) of the Act, the prescribed period is six years after the date on which the Director receives the document. SOR/2001-513, s. 5. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2 Cooperative Names Sections 8-9 PART 2 Cooperative Names Interpretation 8 (1) The following definitions apply in this Part. distinctive, in relation to a trade-name, considered as a whole and by its separate elements, means a trade-name that distinguishes the business in association with which it is used or intended to be used by its owner from any other business or that is adapted to so distinguish them. (distinctive) official mark means an official mark referred to in subparagraph 9(1)(n)(iii) of the Trademarks Act. (marque officielle) trademark means a trademark as defined in section 2 of the Trademarks Act. (marque de commerce) trade-name means a name that has been reserved by the Director under section 22 of the Act, or the name under which a business is carried on, or intended to be carried on, whether it is a corporate name or the name of a body corporate, trust, partnership, sole proprietorship or individual. (dénomination commerciale) use means the actual use by a person that carries on business in Canada or elsewhere. (emploi) (2) For greater certainty, this Part applies to the cooperative name of an amalgamated cooperative. SOR/2001-513, s. 6; SOR/2010-72, s. 3; 2014, c. 20, s. 366(E). Confusing Names 9 A cooperative name is confusing with (a) a trademark or official mark if it is the same as that trademark or official mark or if the use of both the cooperative name and either the trademark or the official mark, as the case may be, is likely to lead to the inference that the business carried on or intended to be carried on under the cooperative name and the business connected with the trademark or official mark, as the case may be, are one business, whether or Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2 Cooperative Names Confusing Names Sections 9-11 not the nature of the business of each is generally the same; or (b) a trade-name if it is the same as that trade-name or if the use of both names is likely to lead to the inference that the business carried on or intended to be carried on under the cooperative name and the business carried on under the trade-name are one business, whether or not the nature of the business of each is generally the same. SOR/2010-72, s. 3; 2014, c. 20, s. 366(E). 10 For the purpose of paragraph 23(a) of the Act, a cooperative name is prohibited if its use causes confusion with a trademark, official mark or trade-name, having regard to the circumstances, including (a) the inherent distinctiveness of the whole or any element of the trademark, official mark or trade-name and the extent to which it has become known; (b) the length of time that the trademark, official mark or trade-name has been in use; (c) the nature of the goods, services or business with which the trademark, official mark or trade-name is associated; (d) the nature of the trade with which the trademark, official mark or trade-name is associated; (e) the degree of resemblance between the proposed cooperative name and the trademark, official mark or trade-name in appearance or sound or in the ideas suggested by them; and (f) the geographical area in Canada in which the trade name or proposed cooperative name is likely to be used. SOR/2010-72, s. 3; 2014, c. 20, s. 366(E). 11 Despite section 10, a cooperative name that is confusing with the name of a body corporate that has not carried on business in the two years immediately before the day on which the Director receives the articles referred to in paragraph 10(a), subsection 285(4) or (5), section 292 or subsection 299(4), 303(6), 305(1) or 308(3) of the Act or a request to reserve a name under section 22 of the Act is not prohibited for that reason alone if Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2 Cooperative Names Confusing Names Sections 11-14 (a) the body corporate has been dissolved; or (b) in the case of a body corporate that has not been dissolved, it consents in writing to the use of the name and undertakes in writing to dissolve immediately or to change its name before the cooperative that proposes to use the name begins using it. SOR/2001-513, s. 7; SOR/2010-72, s. 3. 12 Despite section 10, if a word in a cooperative name is confusing with the distinctive element of a trademark, official mark or trade-name, the cooperative name is not prohibited for that reason alone if the person who owns the trademark, official mark or trade-name consents in writing to the use of the cooperative name. SOR/2010-72, s. 3; 2014, c. 20, s. 366(E). 13 (1) Despite section 10, a cooperative name that is confusing with the name of a body corporate is not prohibited for that reason alone if (a) the cooperative name is the name of an existing or a proposed cooperative that is the successor to the business of the body corporate and the body corporate has ceased or will, in the immediate future, cease to carry on business under that cooperative name and undertakes in writing to dissolve or to change its name before the successor cooperative begins carrying on business under that name; and (b) the cooperative name of the existing or proposed cooperative sets out in numerals the year of incorporation, or the year of the most recent amendment to the cooperative name, in parentheses. (2) If a cooperative name is changed so that the reference to the year of incorporation or the year of the most recent amendment to the cooperative name is deleted at least two years after it is introduced, it is not prohibited for that reason alone. SOR/2010-72, s. 3. 14 Despite section 10, if the cooperative name of an amalgamated cooperative is the same as the name of one of the amalgamating cooperatives, it is not prohibited for that reason alone. SOR/2010-72, s. 3. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2 Cooperative Names Confusing Names Sections 15-17 15 (1) Despite section 10, the cooperative name of a cooperative that is the same as the name of an affiliated body corporate from which the existing cooperative has acquired or will, in the immediate future, acquire all or substantially all of the property of the body corporate is not prohibited for that reason alone if the body corporate undertakes in writing to dissolve, or to change its name, before the existing cooperative begins using the cooperative name. (2) Despite section 10, if the cooperative name of a proposed cooperative is the same as the name of a body corporate that is to be an affiliate of the proposed cooperative from which the proposed cooperative will, in the immediate future, acquire all or substantially all of the property of the body corporate, the cooperative name is not prohibited for that reason alone if the body corporate undertakes in writing to dissolve, or to change its name, before the proposed cooperative begins using the cooperative name. SOR/2001-513, s. 8; SOR/2010-72, s. 3. General Prohibitions 16 For the purpose of paragraph 23(a) of the Act, a cooperative name is prohibited if the name contains any of the following elements: (a) “Parliament Hill” or “Colline du Parlement”; (b) “Royal Canadian Mounted Police”, “Gendarmerie royale du Canada”, “RCMP” or “GRC”; and (c) “United Nations”, “Nations Unies”, “UN” or “ONU”, if it connotes a relationship to the United Nations. SOR/2010-72, s. 3. 17 For the purpose of paragraph 23(a) of the Act, a cooperative name is prohibited if it connotes that the cooperative (a) carries on business under royal, vice-regal or governmental patronage, approval or authority, unless Her Majesty or a person, society, authority or organization referred to in paragraph 9(2)(a) of the Trademarks Act consents in writing to the use of the name; (b) is sponsored or controlled by or is connected with the Government of Canada, the government of a province, the government of a country other than Canada or a political subdivision or agency of any such government, unless the appropriate government, political subdivision or agency consents in writing to the use of the name; Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2 Cooperative Names General Prohibitions Sections 17-20 (c) is sponsored or controlled by or is connected with a university or an association of accountants, architects, engineers, lawyers, physicians or surgeons or another professional association recognized by the laws of Canada or a province, unless the appropriate university or professional association consents in writing to the use of the name; (d) carries on the business of a bank, a loan company, an insurance company, a trust company or another financial intermediary that is regulated by the laws of Canada, unless the Superintendent of Financial Institutions consents in writing to the use of the name; or (e) carries on the business of a stock exchange that is regulated by the laws of a province, unless the relevant provincial securities regulator consents in writing to the use of the name. SOR/2010-72, s. 3; 2014, c. 20, s. 366(E). 18 For the purpose of paragraph 23(a) of the Act, a cooperative name is prohibited if it contains a word or phrase, or connotes a business, that is obscene. SOR/2010-72, s. 3. 19 (1) For the purpose of paragraph 23(a) of the Act, a cooperative name is prohibited if an element of the name is the family name of an individual, whether or not preceded by their given name or initials, unless the individual or their heir or personal representative consents in writing to the use of their name and, subject to subsection (2), the individual has or had a material interest in the cooperative. (2) The individual is not required to have or to have had a material interest in the cooperative if Part 20 of the Act applies to the cooperative or the individual is a recognized cooperative leader. SOR/2001-513, s. 9; SOR/2010-72, s. 3. 20 For greater certainty, a cooperative name is not prohibited only because it contains alphabetic or numeric characters, initials, punctuation marks or any combination of those elements. SOR/2001-513, s. 10; SOR/2010-72, s. 3. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2 Cooperative Names Non-distinctive Names Sections 21-23 Non-distinctive Names 21 (1) For the purpose of paragraph 23(a) of the Act, a cooperative name is prohibited if it (a) is only descriptive, in any language, of the business of the cooperative, of the goods and services in which the cooperative deals or intends to deal, or of the quality, function or other characteristic of those goods and services; (b) is primarily or only the name or family name, used alone, of an individual who is living or has died within 30 years before the day on which the Director receives the articles referred to in paragraph 10(a), subsection 285(4) or (5), section 292, subsection 299(4), 303(6), 305(1) or 308(3) of the Act or a request to reserve a name under section 22 of the Act; or (c) is primarily or only a geographic name that is used alone. (2) Subsection (1) does not apply if a person proposing to use the cooperative name establishes that it has been used in Canada or elsewhere by them or by their predecessors so as to have become distinctive in Canada on the day referred to in paragraph (1)(b). SOR/2001-513, s. 11; SOR/2010-72, s. 3. Deceptively Misdescriptive Names 22 For the purpose of paragraph 23(a) of the Act, a cooperative name is deceptively misdescriptive if it is likely to mislead the public, in any language, with respect to any of the following: (a) the business, goods or services in association with which it is proposed to be used; (b) the conditions under which the goods or services will be produced or supplied or the persons to be employed in the production or supply of the goods or services; and (c) the place of origin of the goods or services. SOR/2001-513, s. 12; SOR/2010-72, s. 3. 23 For the purpose of subsection 20(4) of the Act, a combined English and French form of the name of a proposed cooperative shall include only one of the words or expressions listed in subsection 20(1) of the Act. SOR/2010-72, s. 3. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2 Cooperative Names Deceptively Misdescriptive Names Sections 23.1-23.4 23.1 [Repealed, SOR/2010-72, s. 3] PART 2.1 Insider Trading 23.2 For the purpose of paragraph 171(2)(a) of the Act, the prescribed percentage of voting rights is 10%. SOR/2001-513, s. 13. 23.3 (1) For the purpose of paragraph 173(1)(e) of the Act, the prescribed percentage of voting rights is 10%. (2) For the purpose of subsection 173(2) of the Act, takeover bid means a take-over bid within the meaning of any legislation that is set out in column 2 of an item of Schedule 5. (3) For the purpose of paragraph 173(4)(c) of the Act, the prescribed circumstances are that the insider (a) entered into the purchase or sale as an agent or mandatary pursuant to a specific unsolicited order to purchase or sell; (b) made the purchase or sale pursuant to participation in an automatic dividend reinvestment plan, share purchase plan or other similar automatic plan that the insider entered into before the acquisition of the confidential information; (c) made the purchase or sale to fulfil a legally binding obligation that the insider entered into before the acquisition of the confidential information; or (d) purchased or sold the security as agent, mandatary or trustee in the circumstances described in paragraph (b) or (c). SOR/2001-513, s. 13; SOR/2010-128, ss. 38(F), 39(E). PART 2.2 Meetings Record Date 23.4 (1) For the purpose of subsection 51(1) of the Act, the prescribed period for the directors to fix the record date is not more than 60 days before the day on which the particular action is to be taken. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2.2 Meetings Record Date Sections 23.4-23.6 (2) For the purpose of subsections 51(3) and (4) of the Act, the prescribed period for the directors to fix the record date is not less than 21 days and not more than 60 days before the date of the meeting. (3) For the purpose of subsection 51(6) of the Act, the prescribed period for the directors to provide notice of the record date is at least seven days before the date fixed. SOR/2001-513, s. 13; SOR/2010-128, s. 40. Notice of Meetings 23.5 For the purpose of subsection 52(1) of the Act, the prescribed period for the directors to provide notice of the time and place of a meeting is not less than 21 days and not more than 60 days before the meeting. SOR/2001-513, s. 13. Communication Facilities 23.6 (1) For the purposes of section 65(3) of the Act, when a vote is to be taken at a meeting of the cooperative, the voting may be carried out by means of a telephonic, electronic or other communication facility, if the facility (a) enables the votes to be gathered in a manner that permits their subsequent verification; and (b) permits the tallied votes to be presented to the cooperative without it being possible for the cooperative to identify how each member or shareholder or group of members or shareholders voted. (2) For the purpose of subsection 65(4) of the Act, a person who is entitled to vote at a meeting of the cooperative may vote by means of a telephonic, electronic or other communication facility, if the facility (a) enables the vote to be gathered in a manner that permits its subsequent verification; and (b) permits the tallied vote to be presented to the cooperative without it being possible for the cooperative to identify how the person voted. SOR/2001-513, s. 13; SOR/2010-128, s. 41. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2.3 Proposals Section 23.7 PART 2.3 Proposals 23.7 (1) For the purpose of subsection 58(2.1) of the Act, (a) the prescribed number of investment shares is the number of voting investment shares (i) that is equal to 1% of the total number of the outstanding investment shares of the cooperative, as of the day on which the shareholder submits a proposal, or (ii) whose fair market value, as determined at the close of business on the day before the member submits the proposal to the cooperative, is at least $2,000; and (b) the prescribed period is the six-month period immediately before the day on which the person other than a member submits the proposal. (2) For the purpose of subsection 58(2.4) of the Act, (a) a cooperative may request that the person who submits a proposal provide the proof referred to in subsection 58(2.1) within 14 days after the cooperative receives the proposal; and (b) the person who submits the proposal shall provide the proof within 21 days after the day on which the person receives the cooperative’s request or, if the request is mailed to the person, within 21 days after the postmark date stamped on the envelope containing the request. (3) For the purpose of subsection 58(3) of the Act, a proposal and a statement in support of it shall together consist of not more than 500 words. (4) For the purpose of paragraph 58(4)(a) of the Act, the prescribed number of days for submitting a proposal to the cooperative is at least 90 days before the anniversary date. (5) For the purpose of paragraph 58(4)(c) of the Act, the prescribed period before the receipt of a proposal is two years. (6) For the purpose of paragraph 58(4)(d) of the Act, the prescribed minimum amount of support for the proposal of a member or shareholder is (a) 3% of the total number of shares or investment shares voted, if the proposal was introduced at an Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 2.3 Proposals Sections 23.7-24 annual meeting of members or a meeting of shareholders; (b) 6% of the total number of shares or investment shares voted at its last submission to members or shareholders, if the proposal was introduced at two annual meetings of members or at two meetings of shareholders; and (c) 10% of the total number of shares or investment shares voted at its last submission to members or shareholders, if the proposal was introduced at three or more annual meetings of members or three or more meetings of shareholders. (7) For the purpose of paragraph 58(4)(d) of the Act, the prescribed period is five years. (8) For the purpose of subsection 58(4.1) of the Act, the prescribed period during which the cooperative is not required to include a proposal in the notice of a meeting is two years. SOR/2001-513, s. 13; SOR/2010-128, s. 42. 23.8 For the purpose of subsection 60(1) of the Act, the prescribed period for giving notice is no later than 21 days after the receipt of the proposal by the cooperative or of proof of ownership under subsection 58(2.4) of the Act, as the case may be. SOR/2001-513, s. 13. PART 3 Proxies and Proxy Solicitation Form of Proxy 24 For the purpose of subsection 165(1) of the Act, a form of proxy shall be in the form provided for in section 9.4 (Content of Form of Proxy) of NI 51-102. SOR/2001-513, s. 14; SOR/2008-315, s. 9. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 3 Proxies and Proxy Solicitation Management Proxy Circular Sections 25-27 Management Proxy Circular 25 (1) Subject to subsection (3), a management proxy circular shall be in the form provided for in Form 51-102F5 (Information Circular) of NI 51-102, which form, in the circumstances described in Item 8 of Part 2 of that Form, includes the statement referred to in that Item. (2) A management proxy circular shall also set out the following: (a) the percentage of votes required for the approval of any matter that is to be submitted to a vote of shareholders at the meeting, other than the election of directors; (b) a statement of the right of a shareholder to dissent under section 302 of the Act with respect to any matter to be acted on at the meeting and a brief summary of the procedure to be followed to exercise that right; and (c) a statement, signed by a director or an officer of the cooperative, that the contents and the sending of the circular have been approved by the directors. (3) A management proxy circular for a non-distributing cooperative is not required to set out the information provided for in Part 1(c) or Item 9, 10 or 16 of Part 2 of Form 51-102F5 (Information Circular) of NI 51-102, or the statement referred to in Item 8 of Part 2 of that Form. SOR/2001-513, s. 15(E); SOR/2008-315, s. 9. 26 For the purpose of subsection 166(3) of the Act, the prescribed form of statement that shall accompany the copy of the management proxy circular to be sent to the Director under that subsection is a statement signed by a director or an officer, to the effect that a copy of the circular has been sent to each director, to each shareholder whose proxy has been solicited and to the auditor of the cooperative. SOR/2008-315, s. 9. Dissident’s Proxy Circular 27 (1) A dissident’s proxy circular shall be in the form provided for in Form 51-102F5 (Information Circular) of NI 51-102, which form, in the circumstances described in Item 8 of Part 2 of that Form, includes the statement referred to in that Item. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 3 Proxies and Proxy Solicitation Dissident’s Proxy Circular Sections 27-35 (2) A dissident’s proxy circular for a non-distributing cooperative is not required to set out the information provided for in Part 1(c) or Item 9, 10 or 16 of Part 2 of Form 51-102F5 (Information Circular) of NI 51-102, or the statement referred to in Item 8 of Part 2 of that Form. SOR/2008-315, s. 9. 28 [Repealed, SOR/2008-315, s. 9] 29 [Repealed, SOR/2008-315, s. 9] 30 [Repealed, SOR/2008-315, s. 9] 31 [Repealed, SOR/2008-315, s. 9] 32 Information that is not known to a dissident and that cannot be ascertained by the dissident on reasonable inquiry may be omitted from a dissident’s proxy circular, but the circumstances that render the information unavailable shall be disclosed in it. 33 (1) A dissident’s proxy circular shall contain a statement signed by the dissident or a person authorized by the dissident that the contents and the sending of the circular have been approved by the dissident. (2) For the purpose of subsection 166(3) of the Act, the prescribed form of statement that shall accompany the copy of the dissident’s proxy circular to be sent to the Director under that subsection is a statement signed by the dissident or a person authorized by them, to the effect that a copy of the circular has been sent to each director, to each shareholder whose proxy has been solicited, to the auditor of the cooperative and to the cooperative. SOR/2008-315, s. 10. 34 [Repealed, SOR/2008-315, s. 11] Financial Statements in Proxy Circular 35 (1) When financial statements accompany or form part of a management proxy circular, the statements shall be prepared in accordance with Part 4. (2) The financial statements referred to in subsection (1), if not reported on by the auditor of the cooperative, Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 3 Proxies and Proxy Solicitation Financial Statements in Proxy Circular Sections 35-35.1 shall be accompanied by a report of the chief financial officer of the cooperative stating that the financial statements have not been audited but have been prepared in accordance with Part 4. Proxy Circular Exemptions 35.1 (1) For the purpose of subparagraph (b)(v) of the definition solicit or solicitation in subsection 163(1) of the Act, a solicitation does not include a public announcement that is made by (a) a speech in a public forum; or (b) a press release, an opinion, a statement or an advertisement provided through a broadcast medium or by a telephonic, electronic or other communication facility, or appearing in a newspaper, a magazine or other publication generally available to the public. (2) For the purpose of subparagraph (b)(vii) of the definition solicit or solicitation in subsection 163(1) of the Act, the prescribed circumstances are circumstances in which the communication is made to shareholders (a) by one or more shareholders and concerns the business and affairs of a cooperative — including its management or proposals contained in a management proxy circular — if no form of proxy is sent to those shareholders by the shareholder or shareholders making the communication or by a person acting on their behalf; (b) by one or more shareholders and concerns the organization of a dissident proxy solicitation, and no form of proxy is sent to those shareholders by the shareholder or shareholders making the communication or by a person acting on their behalf; (c) as clients, by a person who gives financial, corporate governance or proxy voting advice in the ordinary course of business and concerns proxy voting advice if (i) the person discloses to the shareholder any significant relationship with the cooperative and any of its affiliates and any material interests the person has in relation to a matter on which advice is given, (ii) the person receives any special commission or remuneration for giving the proxy voting advice only from the shareholder or shareholders receiving the advice, and Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 3 Proxies and Proxy Solicitation Proxy Circular Exemptions Section 35.1 (iii) the proxy voting advice is not given on behalf of any person soliciting proxies or on behalf of a nominee for election as a director; or (d) by a person who does not seek directly or indirectly, the power to act as proxy for a shareholder. (3) The circumstances described in paragraph (2)(a) are not prescribed circumstances if the communication is made by (a) a shareholder who is an officer or director of the cooperative, or who serves in a similar capacity, if the communication is financed directly or indirectly by the cooperative; (b) a shareholder who is a nominee or who proposes a nominee for election as a director, if the communication relates to the election of directors; (c) a shareholder whose communication is in opposition to an amalgamation, arrangement, consolidation or other transaction recommended or approved by the board of directors of the cooperative and who is proposing or intends to propose an alternative transaction to which the shareholder or an affiliate or associate of the shareholder is a party; (d) a shareholder who, because of a material interest in the subject-matter to be voted on at a shareholders meeting, is likely to receive a benefit from its approval or non-approval, which benefit would not be shared pro rata by all other holders of the same class of shares, unless the benefit arises from the shareholder’s employment with the cooperative; or (e) any person acting on behalf of a shareholder described in any of paragraphs (a) to (d). SOR/2001-513, s. 16; SOR/2008-315, s. 12(F). Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 3 Proxies and Proxy Solicitation Proxy Circular Exemptions Sections 35.2-38 35.2 (1) For the purpose of subsection 166(4.1) of the Act, the prescribed circumstances are those in which the solicitation conveyed by public broadcast, speech or publication sets out the information provided for in Items 3.2, 3.4, 5(b) and 11 of Part 2 of Form 51-102F5 (Information Circular) of NI 51-102. (2) A person making a solicitation referred to in subsection (1) shall send the required information and a copy of any related written communication to the Director and to the cooperative before soliciting proxies. SOR/2001-513, s. 16; SOR/2008-315, s. 13. PART 4 Financial Disclosure General 36 The financial statements referred to in paragraph 247(1)(a) of the Act of a distributing cooperative shall be prepared in accordance with the generally accepted accounting principles that are set out in the CPA Canada Handbook – Accounting or the CPA Canada Public Sector Accounting Handbook, as amended from time to time. SOR/2016-98, s. 5. 37 The auditor’s report referred to in section 261 of the Act shall be prepared in accordance with the generally accepted auditing standards that are set out in the CPA Canada Handbook – Assurance, as amended from time to time. SOR/2016-98, s. 5. Contents of Financial Statements 38 (1) The financial statements referred to in paragraph 247(1)(a) of the Act shall include at least (a) a balance sheet; (b) a statement of retained earnings; (c) an income statement; and (d) a statement of changes in financial position. (2) Financial statements need not be designated by the names set out in paragraphs (1)(a) to (d). Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 4.1 Fundamental Changes Sections 38.1-39 PART 4.1 Fundamental Changes 38.1 Despite subparagraph 298(1)(b)(ii) of the Act, the resolutions approving the amalgamation of a holding cooperative with one or more of its wholly owned subsidiary cooperatives may provide that the cooperative name set out in the articles of amalgamation is not the same as that set out in the articles of the amalgamating holding cooperative. SOR/2010-72, s. 4. PART 5 Constrained Share Cooperatives Interpretation 39 The definitions in this section apply in this Part. Canadian means (a) a resident of Canada; (b) a partnership of which a majority of the members are resident in Canada and in which interests representing in value more than 50% of the total value of the partnership property are owned by residents of Canada; (c) a trust established by a resident of Canada (i) a majority of the trustees of which are resident in Canada, or (ii) in which beneficial interests representing in value more than 50% of the total value of the trust property are owned by residents of Canada; (d) Her Majesty in right of Canada or of a province or a municipal corporation or public board or commission in Canada; or (e) a body corporate (i) incorporated under the laws of Canada or a province, (ii) of which a majority of the directors are residents in Canada, and Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Interpretation Section 39 (iii) over which persons described in any of paragraphs (a) to (d) or in this paragraph exercise control or direction or of which the persons beneficially own investment shares or securities currently convertible into investment shares carrying more than 50% of the voting rights under all circumstances or by reason of the occurrence of an event that has occurred and that is continuing, including currently exercisable options or rights to acquire the investment shares or convertible securities. (canadien) constrained class means the class of persons specified in the articles of a constrained share cooperative as being ineligible to hold, as a class, more than the maximum aggregate holdings. (catégorie restreinte) constrained share cooperative means a cooperative that has provisions in its articles imposing a constraint. (coopérative à participation restreinte) constraint means a restriction on (a) the issue or transfer of investment shares of any class or series to persons who are not residents of Canada; (b) the issue or transfer of investment shares of any class or series to enable a cooperative or any of its affiliates or associates to qualify under the laws of Canada or a province referred to in paragraph 53(1)(a) (i) to obtain a licence to carry on any business, (ii) to become a publisher of a Canadian newspaper or periodical, or (iii) to acquire investment shares of a financial intermediary as defined in paragraph 53(1)(b); or (c) the issue, transfer or ownership of investment shares of any class or series in order to assist a cooperative or any of its affiliates or associates to qualify under the laws of Canada referred to in subsection 53(2) to receive licences, permits, grants, payments or other benefits by reason of attaining or maintaining a specified level of Canadian ownership or control. (restriction) control means control in any manner that results in control in fact, whether directly through the ownership of investment shares or indirectly through a trust, a contract, the ownership of investment shares of any other body corporate or otherwise. (contrôle) maximum aggregate holdings means the total number of voting investment shares of a constrained share cooperative that may be held by or on behalf of persons in the Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Interpretation Section 39 constrained class and their associates in accordance with the articles of the cooperative. (avoir maximum total) maximum individual holdings means the total number of voting investment shares of a constrained share cooperative that may be held by or on behalf of any one person in the constrained class and the person’s associates in accordance with the articles of the cooperative. (avoir maximum individuel) resident of Canada means an individual who (a) is a citizen of Canada, as determined in accordance with the Citizenship Act, and who is ordinarily resident in Canada; (b) a citizen of Canada, as determined in accordance with the Citizenship Act, who is not ordinarily resident in Canada and who (i) is a full-time employee of the Government of Canada or a province, of an agency of any such government or of a federal or provincial crown corporation, (ii) is a full-time employee of a body corporate (A) of which more than 50% of the voting investment shares are beneficially owned or over which control or direction is exercised by a resident of Canada, (B) a majority of the directors of which are residents of Canada, or (C) that is a subsidiary or a wholly owned subsidiary of a body corporate described in clause (A) or (B), if the principal reason for the residence of the employee outside Canada is to act as such an employee, (iii) is a full-time student at a university or other educational institution recognized by the educational authorities of a majority of the provinces and who has been resident outside Canada less than 10 consecutive years, (iv) is a full-time employee of an international association or organization of which Canada is a member, or (v) was, on the date of their 60th birthday, ordinarily resident in Canada and has been resident outside Canada less than 10 consecutive years; or (c) is a permanent resident within the meaning of the Immigration and Refugee Protection Act and Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Interpretation Sections 39-40 ordinarily resident in Canada, except a permanent resident who has been ordinarily resident in Canada for more than one year after the time when he or she first became eligible to apply for Canadian citizenship. (résident canadien) voting investment share means an investment share that is subject to a constraint referred to in paragraph (a) or (b) of the definition constraint and that carries voting rights under all circumstances or by reason of the occurrence of an event that has occurred and that is continuing, and includes a security currently convertible into such an investment share and a currently exercisable option or right to acquire the investment share or the convertible security. (part de placement conférant un droit de vote) 2001, c. 27, s. 273. Disclosure Required 40 Each of the following documents issued or published by a constrained share cooperative shall indicate conspicuously the general nature of its constrained investment share provisions: (a) a certificate evidencing a voting investment share; (b) a management proxy circular; and (c) a prospectus, statement of material facts, registration statement or similar document. Powers and Duties of Directors [SOR/2010-128, s. 43(F)] Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Powers and Duties of Directors Section 41 41 (1) The directors of a constrained share cooperative that has provisions in its articles imposing a constraint referred to in paragraph (a) or (b) of the definition constraint in section 39 shall refuse to register a transfer of a voting investment share of the cooperative in accordance with the articles if (a) the total number of voting investment shares held by or on behalf of persons in the constrained class exceeds the maximum aggregate holdings and the transfer is to a person in the constrained class; (b) the total number of voting investment shares held by or on behalf of persons in the constrained class does not exceed the maximum aggregate holdings and the transfer would cause the number of the investment shares held by persons in the constrained class to exceed the maximum aggregate holdings; (c) the total number of voting investment shares held by or on behalf of a person in the constrained class exceeds the maximum individual holdings and the transfer is to that person; or (d) the total number of voting investment shares held by or on behalf of a person in the constrained class does not exceed the maximum individual holdings and the transfer would cause the number of the investment shares held by that person to exceed the maximum individual holdings. (2) Despite subsection (1), the directors of a constrained share cooperative that is described in that subsection shall register a transfer of a voting investment share of the cooperative to a person in the constrained class if the person establishes that the person was the beneficial owner of that investment share on the day on which the cooperative became a constrained share cooperative. (3) The directors of a constrained share cooperative that is referred to in subsection (1) shall refuse to issue a voting investment share of the cooperative to a person in the constrained class in circumstances in which the directors are required to refuse to register a transfer of the investment share by that subsection. (4) For the purpose of subsection (3), the directors may count as issued investment shares the voting investment shares that it is currently offering to its shareholders or prospective shareholders. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Powers and Duties of Directors Sections 42-44 42 The directors of a constrained share cooperative that has provisions in its articles imposing a constraint referred to in paragraph (c) of the definition constraint in section 39 shall refuse (a) to issue an investment share of the cooperative to a person (i) whose ownership of the share would be contrary to the constraint, (ii) who, in respect of the issue of the share, has been requested by the cooperative to furnish it with information referred to in subsection 46(7) and has not furnished the information, or (iii) whose ownership of the share the directors have determined, on the basis of information furnished to the cooperative by that person under a request referred to in subparagraph (ii), may be contrary to the constraint; and (b) to register a transfer of a share of the cooperative if the transfer is to a person (i) whose ownership of the share is contrary to the constraint, (ii) who, in respect of the registration of the share, has been requested by the cooperative to furnish it with information referred to in subsection 46(7) and has not furnished the information, or (iii) whose ownership of the share the directors have determined, on the basis of information furnished to the cooperative by that person under a request referred to in subparagraph (ii), may be contrary to the constraint. Limitation on Voting Rights 43 Sections 44 and 45 apply to a constrained share cooperative that has provisions in its articles imposing a constraint referred to in paragraph (a) or (b) of the definition constraint in section 39. 44 (1) If, on the day on which a cooperative becomes a constrained share cooperative, the total number of voting investment shares of the cooperative held by or on behalf of a person in the constrained class exceeds the maximum individual holdings, the person or the person’s nominee may, in person or by proxy, only exercise the voting rights attached to the maximum individual holdings held on that day or on any subsequent day. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Limitation on Voting Rights Sections 44-46 (2) After the total number of investment shares held by or on behalf of the person referred to in subsection (1) is reduced below the maximum individual holdings, the person or the person’s nominee may, in person or by proxy, exercise the voting rights attached to investment shares held. 45 (1) Except as provided in subsection 44(1), if the total number of voting investment shares of a constrained share cooperative held by or on behalf of a person in the constrained class exceeds the maximum individual holdings, no person may, in person or by proxy, exercise the voting rights attached to those investment shares. (2) If it appears from the investment share register of a constrained share cooperative that the total number of voting investment shares held by a shareholder is less than the maximum individual holdings, a proxyholder for the shareholder may vote those investment shares unless the proxyholder has knowledge that the investment shares beneficially owned by the shareholder exceed the maximum individual holdings. (3) If, after the day on which a cooperative becomes a constrained share cooperative, a cooperative or trust that was not a person in the constrained class becomes a person in the constrained class, the cooperative or trust shall not exercise the voting rights attached to any investment shares it holds in the constrained share cooperative while it is a person in the constrained class. Sale of Constrained Investment Shares 46 (1) For the purpose of subsection 131(1) of the Act, before a constrained share cooperative concludes that investment shares of the cooperative are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39 or the directors of the cooperative determine that investment shares of the cooperative may be owned contrary to the constraint, the cooperative shall send by registered mail a written notice in accordance with subsection (5) to the person shown in the securities register of the cooperative as the holder of the investment shares. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Sale of Constrained Investment Shares Section 46 (2) For the purpose of subsection 131(1) of the Act, investment shares of a constrained share cooperative that are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39 may only be sold after the directors of the cooperative have (a) ascertained whether or not the cooperative has received a reply to a request for information referred to in subsection (7) respecting the shares and considered the reply, if any; and (b) examined and considered any other records of the cooperative that contain information that would indicate whether the shares are owned contrary to the constraint. (3) For the purpose of subsection 131(1) of the Act, if a constrained share cooperative has sent a notice referred to in subsection (1) to a person shown in the securities register of the cooperative as the holder of investment shares, the cooperative shall, not less than 90 days but not more than 150 days after sending the notice, send to the person by registered mail a further written notice in accordance with subsection (6) respecting the investment shares that the cooperative intends to sell if (a) the cooperative has concluded that investment shares in respect of which the notice was sent are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39; or (b) the directors of the cooperative have determined that investment shares in respect of which the notice was sent may be owned contrary to the constraint and the cooperative intends to sell all or some of the investment shares under subsection 131(1) of the Act. (4) Where a cooperative sends a notice under subsection (1) or (3), the cooperative shall, at the time the notice is sent, enter or cause to be entered in the securities register of the cooperative the particulars of the notice including the date on which it was sent. (5) The notice referred to in subsection (1) shall contain (a) the name and address of the holder of the investment shares as shown in the securities register of the cooperative; (b) a statement that identifies the certificate representing the investment shares by certificate number or otherwise; (c) a statement indicating that all or some of the investment shares may be sold by the cooperative under subsection 131(1) of the Act if the shares are owned, or Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Sale of Constrained Investment Shares Section 46 the directors of the cooperative determine that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39; (d) a statement indicating that the cooperative may conclude that all or some of the investment shares are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39; (e) a statement indicating that the directors of the cooperative may determine that all or some of the investment shares may be owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39 and that, for the purpose of making the determination, the directors of the cooperative will (i) consider the reply, if any, to a request for information referred to in subsection (7) respecting the shares, and (ii) examine and consider any other records of the cooperative that contain information that would indicate whether the shares are owned contrary to the constraint; (f) a statement indicating that no investment share in respect of which the notice is sent may be sold under subsection 131(1) of the Act if a transfer of the share is registered in the securities register of the cooperative after the notice was sent, unless the cooperative again complies with the requirements set out in this Part respecting the sale of the share; (g) a statement indicating that no investment share in respect of which the notice is sent may be sold under subsection 131(1) of the Act unless not less than 60 days but not more than 150 days have elapsed from the day on which a notice referred to in subsection (3) is sent to the holder of the share; (h) a statement indicating the earliest date and the latest date on which the cooperative may sell the investment shares, having regard to the requirements set out in section 48; (i) a statement indicating that the investment shares may only be sold on an exchange on which investment shares of the cooperative are listed and posted for trading or, if investment shares of the cooperative are not listed and posted for trading on an exchange, in such a way as to obtain the best sale price available in the circumstances at the time of sale; (j) a statement indicating that, if not all the investment shares of the holder evidenced by a certificate Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Sale of Constrained Investment Shares Section 46 are sold under subsection 131(1) of the Act, a certificate evidencing the investment shares that are not sold will be issued on surrender for cancellation of the certificate evidencing the investment shares sold; and (k) a statement indicating that, immediately on the sale of the investment shares under subsection 131(1) of the Act, the cooperative will (i) register the transfer or a notice of the sale of the investment shares or cause the transfer or a notice of the sale of the shares to be registered in the securities register of the cooperative, and (ii) send a notice of the sale to the person shown in the securities register of the cooperative as the holder of the shares at the time of sale. (6) The notice referred to in subsection (3) shall contain (a) the name and address of the holder of the investment shares as shown in the securities register of the cooperative; (b) a statement that identifies the certificate evidencing the investment shares by certificate number or otherwise; (c) a statement indicating that all or some of the investment shares may be sold by the cooperative under subsection 131(1) of the Act if the shares are owned, or the directors of the cooperative determine that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39; (d) a statement indicating that the cooperative has concluded that the investment shares are owned, or that the directors of the cooperative have determined that the investment shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39 and indicating the reason for the conclusion or determination, as the case may be; (e) a statement indicating that the cooperative intends to sell all or a specified number of the investment shares under subsection 131(1) of the Act; (f) a statement indicating that if, before the sale, the cooperative changes its conclusion that the investment shares are owned, or the directors of the cooperative change their determination that the investment shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39 or there is a change in the reason for the conclusion or determination, the cooperative will send a notice in Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Sale of Constrained Investment Shares Section 46 accordance with subsection 47(1) to the person shown in the securities register of the cooperative as the holder of the investment shares; (g) a statement advising that, unless the person shown in the securities register of the cooperative as the holder of the investment shares receives a notice referred to in paragraph (f), that person and all other interested persons should not assume (i) that the cooperative has changed its conclusion that the investment shares are owned, or the directors of the cooperative have changed their determination that the investment shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39, (ii) that there has been a change in the reason for the conclusion or determination, or (iii) that the cooperative no longer intends to sell the investment shares under subsection 131(1) of the Act; (h) a statement indicating that no investment share in respect of which the notice is sent may be sold under subsection 131(1) of the Act if a transfer of the share is registered in the securities register of the cooperative after the notice referred to in subsection (1) was sent unless the cooperative again complies with the requirements set out in this Part respecting the sale of the share; (i) a statement indicating that no investment share in respect of which the notice is sent may be sold under subsection 131(1) of the Act unless not less than 60 days but not more than 150 days have elapsed from the day on which the notice was sent to the holder of the share; and (j) a statement indicating each of the matters referred to in paragraphs (5)(h) to (k). (7) The notice referred to in subsection (1) shall be accompanied by a request for information as to whether or not the investment shares are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39. (8) The notice referred to in subsection (3) shall be accompanied by a request for information referred to in subsection (7), unless the cooperative has received the requested information before the notice is sent. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Sale of Constrained Investment Shares Sections 46-48 (9) A request for information referred to in subsection (7) shall be accompanied by instructions for the furnishing of the information. SOR/2010-128, s. 44. 47 (1) If a constrained share cooperative has sent a further written notice referred to in subsection 46(3) and has not sold, under subsection 131(1) of the Act, any share in respect of which the notice was sent, and if the cooperative changes its conclusion referred to in paragraph 46(3)(a) or its directors change their determination referred to in paragraph 46(3)(b) or if there is a change in the reason for the conclusion or determination, the cooperative shall immediately send by registered mail to the recipient of that notice, a notice of the change to the conclusion, to the determination or to the reason for the conclusion or determination, including the reason for the change. (2) When a cooperative sends a notice under subsection (1), the cooperative shall, at the time the notice is sent, enter or cause to be entered in the securities register of the cooperative the particulars of the notice, including the date on which it was sent. SOR/2001-513, s. 17. 48 (1) No investment share shall be sold by a constrained share cooperative under subsection 131(1) of the Act unless (a) the cooperative has sent the notices referred to in subsections 46(1) and (3) to the person shown in the securities register of the cooperative as the holder of the investment share; (b) not less than 150 days but not more than 300 days have elapsed from the day on which the notice referred to in subsection 46(1) was sent to the holder of the investment share; (c) not less than 60 days but not more than 150 days have elapsed from the day on which the notice referred to in subsection 46(3) was sent to the holder of the investment share; (d) the cooperative has concluded that the investment share is owned, or the directors of the cooperative have determined that the investment share may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39 and, at the time of sale, the cooperative has no reasonable grounds on which to change its conclusion or the directors of the cooperative have no reasonable grounds on which to change their determination, as the case may be; (e) the sale takes place Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Sale of Constrained Investment Shares Sections 48-49 (i) on a stock exchange on which investment shares of the cooperative are listed and posted for trading, or (ii) if investment shares of the cooperative are not listed and posted for trading on any stock exchange, in such a way as to obtain the best sale price available in the circumstances at the time of sale; and (f) the cooperative sells the investment share with a view to obtaining the best sale price available in the circumstances at the time of sale. (2) No investment share in respect of which a notice is sent in accordance with subsection 46(1) shall be sold by a constrained share cooperative under subsection 131(1) of the Act if a transfer of the share is registered in the securities register of the cooperative after the notice was sent, unless the cooperative again complies with the requirements set out in this Part respecting the sale of the share. 49 (1) Immediately on a sale of investment shares by a constrained share cooperative under subsection 131(1) of the Act, the cooperative shall (a) register the transfer or a notice of the sale of the shares or cause the transfer or a notice of the sale of the shares to be registered in the securities register of the cooperative; and (b) send a notice of the sale to the person shown in the securities register of the cooperative as the holder of the shares at the time of the sale. (2) The notice referred to in paragraph (1)(b) shall (a) state the number of investment shares sold; (b) identify the certificate evidencing the investment shares sold, by certificate number or otherwise; (c) state the date and manner of sale; (d) state the manner in which the person entitled to receive the net proceeds of the sale under subsection 131(1) of the Act may obtain the proceeds; (e) state that the cooperative has concluded that the investment shares were owned, or that the directors determined that the investment shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 39 and state the reason why the cooperative so concluded or the directors so determined, as the case may be; and Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Sale of Constrained Investment Shares Sections 49-52 (f) contain a statement, if not all of the investment shares of the holder evidenced by a certificate were sold, that not all of the shares were sold and that a certificate evidencing the investment shares that were not sold will be issued on surrender for cancellation of the certificate evidencing the investment shares sold. 50 The proceeds of a sale by a constrained share cooperative under subsection 131(1) of the Act must be invested in an interest bearing account in a body corporate any of whose deposits are insured by the Canada Deposit Insurance Corporation or guaranteed by the Quebec Deposit Insurance Board or by any other similar entity created by the laws of another province. Disclosure of Beneficial Ownership 51 Section 52 applies to a constrained share cooperative that has provisions in its articles imposing a constraint referred to in paragraph (a) or (b) of the definition constraint in section 39. 52 (1) In order to ascertain the beneficial ownership of investment shares of a constrained share cooperative, its directors may (a) require any person in whose name the investment shares are registered to furnish a statutory declaration under the Canada Evidence Act (i) declaring whether (A) the shareholder is the beneficial owner of the investment shares or holds them for a beneficial owner, (B) the shareholder is an associate of any other shareholder, and (C) the shareholder or beneficial owner is a Canadian, and (ii) setting out any further relevant facts; and (b) require any person seeking to have a transfer of a voting investment share registered in their name or to have a voting investment share issued to them to furnish a statutory declaration as described in paragraph (a). (2) When a person is required to furnish a declaration under subsection (1), the directors may refuse to register a transfer of a voting investment share in the person’s Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives Disclosure of Beneficial Ownership Sections 52-53 name or to issue a voting investment share to the person until that person has furnished the declaration. (3) In administering the constrained investment share provisions set out in the articles of a constrained share cooperative, the directors of the cooperative may rely on a statement made in a declaration referred to in subsection (1) or (2). (4) If the directors are required to determine the total number of voting investment shares of a constrained share cooperative that are held by or on behalf of residents of Canada, the directors may rely on the latest address shown in the investment share register to conclude (a) in respect of an address that is in Canada, that an individual is a resident of Canada; and (b) in the case of an address that is outside Canada, that an individual is not a resident of Canada. (5) For the purpose of subsection (4), the directors may only rely on the investment share register of the constrained share cooperative as of any date after the day on which the cooperative became a constrained share cooperative, but that date shall not be more than four months before the day on which the determination is made. SOR/2010-128, s. 45. References and Definitions for the Purposes of Section 130 of the Act 53 (1) For the purpose of paragraph 130(1)(b) of the Act, (a) the following laws of Canada or a province are prescribed: (i) the Canadian Aviation Regulations made under the Aeronautics Act, (ii) the Canada Transportation Act and any regulations made under it, (iii) the Canada Oil and Gas Land Regulations and the Canada Oil and Gas Drilling and Production Regulations, (iv) the Broadcasting Act, (v) the Northern Mineral Exploration Assistance Regulations, Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 5 Constrained Share Cooperatives References and Definitions for the Purposes of Section 130 of the Act Section 53 (vi) section 19 of the Income Tax Act, (vii) the Securities Act (Ontario), R.S.O. 1990, c. S.5, and any regulations made under it, as amended from time to time, (viii) the Securities Act (Quebec), R.S.Q., c. V-1.1 and any regulations made under it, as amended from time to time, and (ix) any other law of Canada that has requirements in relation to Canadian ownership, or any other law of a province, as amended from time to time, that has requirements in relation to Canadian ownership; and (b) financial intermediary means a bank, a trust company, a loan company, an insurance company, an investment company, an association and a body corporate carrying on business as a securities broker, a dealer or an underwriter. (2) For the purpose of paragraph 130(1)(c) of the Act, the following laws of Canada are prescribed: (a) the Canada Petroleum Resources Act and any regulations made under it; and (b) the Canada Transportation Act and any regulations made under it. (3) For the purpose of paragraph 130(1)(d) of the Act, the following laws are prescribed: (a) the Insurance Companies Act and any regulations made under it; and (b) the Trust and Loan Companies Act and any regulations made under it. (4) For the purpose of subsection 131(1) and paragraph 183(5)(b) of the Act, the following laws are prescribed: (a) the Insurance Companies Act and any regulations made under it; (b) the Trust and Loan Companies Act and any regulations made under it; and (c) the Income Tax Act and any regulations made under it. SOR/2001-513, s. 18; SOR/2010-128, s. 46; SOR/2016-98, s. 6(E). Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 6 Rules of Procedure for Applications for Exemptions Sections 54-57 PART 6 Rules of Procedure for Applications for Exemptions Application 54 This Part applies to every application for an exemption under subsection 4(6) or 167(1), section 248 or subsection 263(2) or 267(2) of the Act. Time of Filing Applications 55 (1) An application for an exemption under (a) subsection 4(6) of the Act may be made at any time; (b) subsection 167(1) of the Act shall be made before the date of the notice referred to in subsection 165(1) of the Act; (c) section 248 of the Act shall be made at least 60 days before the documents in respect of which the exemption is requested are to be sent to the Director; (d) subsection 263(2) of the Act may be made at any time; and (e) subsection 267(2) of the Act shall be made at least 30 days before the cooperative is required to comply with Part 8 of the Act. (2) Despite subsection (1), the Director shall extend the time for making an application for an exemption if the applicant establishes that no prejudice will result from the extension. Notice by Director of Decision 56 The Director shall, within 30 days after receipt of an application for an exemption, grant the exemption requested or send to the applicant written notice of the refusal together with reasons for the refusal. General 57 The Director may request that an applicant for an exemption furnish the Director with further information or Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 6 Rules of Procedure for Applications for Exemptions General Sections 57-60.2 that any other person furnish the Director with information in writing that is relevant to the application. 58 The Director shall furnish the applicant for an exemption with a copy of any information received from any other person under section 57 and shall allow the applicant a reasonable opportunity to respond in writing. 59 If an applicant for an exemption or a person from whom the Director has requested information under section 57 does not provide the information within the time specified by the Director, the Director may deal with the application without regard to the information. 60 For the purpose of section 345 of the Act, the Director is deemed to have refused to grant an exemption if the exemption is not granted or the written notice of the refusal is not sent within the time specified in section 56. PART 6.1 Value of Total Financial Interest 60.1 For the purpose of paragraph 337.5(1)(b) of the Act, the prescribed amount of the value of the plaintiff’s total financial interest is $20,000. SOR/2001-513, s. 19; SOR/2010-128, s. 47(E). PART 6.2 Cancellation of Articles and Certificates 60.2 (1) For the purpose of subsection 376.2(1) of the Act, the prescribed circumstances are that (a) there is an obvious error in the articles or in the related certificate; (b) there is an error in the articles or in the related certificate that was made by the Director; (c) the cancellation of the articles and related certificate is ordered by a court; or (d) the Director lacked the authority to issue the articles and related certificate. (2) For the purpose of subsection 376.2(3) of the Act, the prescribed circumstances are that there is no dispute among the directors, members or shareholders as to the circumstances of the request for cancellation and Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 6.2 Cancellation of Articles and Certificates Sections 60.2-61 (a) the cooperative has not used the articles and related certificate; or (b) if it has used them, anyone dealing with the cooperative on the basis of the articles and related certificate has consented to the cancellation. SOR/2001-513, s. 19; SOR/2010-128, s. 48. PART 7 Prescribed Fees 61 (1) The fee payable in respect of a service set out in column 1 of Schedule 3 is the applicable fee set out in column 2. (2) There is no fee payable in respect of the following services: (a) the receipt and examination by the Director of articles of amendment sent under subsection 291(1) of the Act, if the only purpose of the amendment is to do one or more of the following: (i) add an English or French version to the cooperative’s name, or (ii) change the cooperative’s name as directed by the Director under subsection 24(1) or (3) of the Act; (b) receipt and examination by the Director of documents sent under subsection 376.1(1) of the Act or a request for correction referred to in subsection 376.1(3) of the Act, if the correction relates solely to an error made by the Director; (c) receipt and examination by the Director of a request for a cancellation referred to in subsection 376.2(1) of the Act, in the circumstance referred to in paragraph 60.2(1)(b) of these Regulations; or (d) provision by the Director of (i) an uncertified copy or uncertified extract under subsection 377(2) of the Act, if it is requested by a department or agency of the government of Canada or of the government of a province, by a municipality in Canada or by a police or law enforcement agency in Canada, or Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations PART 7 Prescribed Fees Sections 61-63 (ii) an uncertified copy or uncertified extract of a profile of a cooperative generated by the Director. SOR/2001-513, s. 20(E); SOR/2010-128, ss. 49, 63(E); SOR/2019-226, s. 1. 61.1 On April 1, 2024 and every five years after that date, the fees set out in column 2 of Schedule 3 are to be increased by one per cent and rounded down to the nearest multiple of five dollars. SOR/2019-226, s. 1. PART 8 Prescribed Interest 62 For the purpose of subsection 302(25) of the Act, (a) the rate of interest for any month is the rate per annum that is the aggregate of 3% per annum and the Bank of Canada rate in effect on the third Wednesday of the month before the month in respect of which the interest is computed; and (b) the interest shall be calculated on a monthly basis for each month or part of a month, beginning on the day on which the resolution is adopted and ending on the day on which full payment is made. Coming into Force 63 These Regulations come into force on December 31, 1999. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 1 SCHEDULE 1 [Repealed, SOR/2008-315, s. 14] Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 2 SCHEDULE 2 [Repealed, SOR/2008-315, s. 14] Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 3 SCHEDULE 3 (Subsection 61(1) and section 61.1) Fees Column 1 Column 2 Item Service under the Act Fee ($) Receipt and examination by the Director of (a) an application made under subsection 4(4) or 167(1), section 248 or subsection 263(2) or a request for an exemption referred to in subsection 267(2) 250 (b) an application for incorporation sent under section 10 (c) articles of amendment sent under subsection 126(5) or 291(1) or articles of reorga‐ nization sent under subsection 303(5) (d) articles of continuance sent under subsection 285(4) (e) articles of continuance and articles of amalgamation sent under subsection 285(5) (f) a request for a document evidencing the satisfaction of the Director for the purpose of subsection 287(1) 250 (g) restated articles of incorporation sent under subsection 294(2) 100 (h) articles of amalgamation sent under subsection 299(1) 250 (i) articles of arrangement sent under subsection 304(7) (j) articles of revival sent under subsection 308(2) (k) a statement of revocation of intent to dissolve sent under subsection 310(10) 100 (l) an annual return sent under section 374 (m) a request for a certificate referred to in subsection 375(1) (n) documents sent under subsection 376.1(1) or a request referred to in subsection 376.1(3) 250 (o) a request for a cancellation referred to in subsection 376.2(1) or a request referred to in subsection 376.2(3) 250 2 Provision by the Director of an uncertified copy or uncertified extract under subsection 377(2), if requested using any means other than the Director’s online service, per copy or extract Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 3 Column 1 Column 2 Item Service under the Act Fee ($) Provision by the Director of a certified copy or certified extract under subsection 377(2) (a) if requested using the Director’s online service, per copy or extract (b) if requested using any other means, per copy or extract SOR/2001-513, ss. 21 to 23; SOR/2010-128, ss. 50, 51, 63(E); SOR/2019-226, s. 2. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 4 SCHEDULE 4 (Subsection 1.1(1)) Reporting Issuer Column 1 Column 2 Item Jurisdiction Legislation Ontario the definition reporting issuer in subsection 1(1) of the Securities Act, R.S.O. 1990, c. S.5, as amended from time to time Quebec the definition reporting issuer in sections 5 and 68 of the Securities Act, CQLR, c. V-1.1, as amended from time to time Nova Scotia the definition reporting issuer in paragraph 2(1)(ao) of the Securities Act, R.S.N.S. 1989, c. 418, as amended from time to time 3.1 New Brunswick the definition reporting issuer in subsection 1(1) of the Securities Act, S.N.B. 2004, c. S-5.5, as amended from time to time Manitoba the definition reporting issuer in subsection 1(1) of The Securities Act, C.C.S.M. c. S50, as amended from time to time British Columbia the definition reporting issuer in subsection 1(1) of the Securities Act, R.S.B.C. 1996, c. 418, as amended from time to time 5.1 Prince Edward Island the definition reporting issuer in paragraph 1(1)(zz) of the Securities Act, R.S.P.E.I. 1988, c. S-3.1, as amended from time to time Saskatchewan the definition reporting issuer in paragraph 2(1)(qq) of The Securities Act, 1988, S.S. 1988-89, c. S-42.2, as amended from time to time Alberta the definition reporting issuer in paragraph 1(ccc) of the Securities Act, R.S.A. 2000, c. S-4, as amended from time to time Newfoundland and Labrador the definition reporting issuer in paragraph 2(1)(oo) of the Securities Act, R.S.N.L. 1990, c. S-13, as amended from time to time Yukon the definition reporting issuer in subsection 1(1) of the Securities Act, SY 2007, c. 16, as amended from time to time Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 4 Column 1 Column 2 Item Jurisdiction Legislation Northwest Territories the definition reporting issuer in subsection 1(1) of the Securities Act, S.N.W.T. 2008, c. 10, as amended from time to time Nunavut the definition reporting issuer in subsection 1(1) of the Securities Act, S.Nu. 2008, c. 12, as amended from time to time SOR/2001-513, s. 24; SOR/2010-128, ss. 52(F), 53(F), 54, 55(F), 56; SOR/2019-117, s. 4; SOR/2019-117, s. 5; SOR/2019-117, s. 6. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 5 SCHEDULE 5 (Subsection 23.3(2)) Take-over Bids Column 1 Column 2 Item Jurisdiction Legislation Ontario the definition take-over bid in subsection 89(1) of the Securities Act, R.S.O. 1990, c. S.5, as amended from time to time Quebec the definition take-over bid in section 110 of the Securities Act, R.S.Q., c. V-1.1, as amended from time to time Nova Scotia the definition take-over bid in paragraph 95(c) of the Securities Act, R.S.N.S. 1989, c. 418, as amended from time to time 3.1 New Brunswick the definition take-over bid in section 106 of the Securities Act, S.N.B. 2004, c. S-5.5, as amended from time to time Manitoba the definition take-over bid in section 80 of The Securities Act, C.C.S.M. c. S50, as amended from time to time British Columbia the definition take-over bid in subsection 92(1) of the Securities Act, R.S.B.C. 1996, c. 418, as amended from time to time Saskatchewan the definition take-over bid in paragraph 98(c) of The Securities Act, 1988, S.S. 1988-89, c. S-42.2, as amended from time to time Alberta the definition take-over bid in paragraph 158(c) of the Securities Act, R.S.A. 2000, c. S-4, as amended from time to time Newfoundland and Labrador the definition take-over bid in paragraph 90(c) of the Securities Act, R.S.N.L. 1990, c. S-13, as amended from time to time Yukon the definition take-over bid in section 196 of the Business Corporations Act, R.S.Y. 2002, c. 20, as amended from time to time Northwest Territories the definition take-over bid in section 196 of the Business Corporations Act, S.N.W.T. 1996, c. 19, as amended from time to time Nunavut the definition take-over bid in section 196 of the Business Corporations Act (Nunavut) S.N.W.T. 1996, c. 19, as amended from time to time Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations SCHEDULE 5 SOR/2001-513, s. 24; SOR/2010-128, ss. 57(F), 58(F), 59, 60(F), 61, 62(F). Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE AMENDMENTS NOT IN FORCE — SOR/2022-40, s. 21 21 Section 1 of the Canada Cooperatives Regulations2 is replaced by the following: 1 In these Regulations, Act means the Canada Cooperatives Act. — SOR/2022-40, s. 22 22 Section 2 of the Regulations and the heading “General” before it are repealed. — SOR/2022-40, s. 23 23 Sections 4 to 7 of the Regulations are repealed. — SOR/2022-40, s. 24 24 Section 7.9 of the Regulations and the heading before it are replaced by the following: Keeping and Producing Documents 7.9 For the purpose of section 325 of the Act, the prescribed period is six years beginning on the day on which the cooperative is dissolved. 7.91 (1) For the purpose of subsection 378(3) of the Act, the prescribed documents and classes of documents are (a) a notice of registered office referred to in subsection 30(2) of the Act; (b) a notice of change of address referred to in subsection 30(4) of the Act; (c) a notice of directors referred to in subsection 81(1) of the Act; (d) a notice of change referred to in subsection 91(1) of the Act; and (e) the articles of association or charter by-laws of a former Act cooperative. SOR/99-256 Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE (2) For the purpose of subsection 378(3) the Act, the prescribed periods are (a) in respect of a proxy circular referred to in subsection 166(2) of the Act and an application for an exemption referred to in section 54 of these Regulations, six years beginning on the day on which the application is received by the Director; (b) in respect of a copy of the documents sent under subsection 252(1) of the Act, three years beginning on the day on which the copy is received by the Director; (c) in respect of a document evidencing the satisfaction of the Director for the purpose of subsection 287(1) of the Act, two years beginning on the day on which the document is issued by the Director; and (d) in respect of an annual return referred to in section 374 of the Act, two years beginning on the day on which the document is received by the Director. — SOR/2022-40, s. 25 25 Subsection 8(1) of the Regulations is amended by adding the following in alphabetical order: deceptively misdescriptive means, in respect of a cooperative name, that the name that is likely to mislead the public, in any language, with respect to any of the following: (a) the business, goods or services in association with which it is proposed to be used; (b) the conditions under which the goods or services will be produced or supplied or the persons to be employed in the production or supply of the goods or services; and (c) the place of origin of the goods or services. (fausse et trompeuse) — SOR/2022-40, s. 26 26 The Regulations are amended by adding the following after section 8: Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE Reserving Name 8.1 For the purpose of section 22 of the Act, the prescribed period is 90 days. — SOR/2022-40, s. 27 27 The portion of section 10 of the Regulations before paragraph (a) is replaced by the following: 10 For the purpose of section 23 of the Act, a cooperative name is prohibited if its use causes confusion with a trademark, official mark or trade-name, having regard to the circumstances, including — SOR/2022-40, s. 28 28 The Regulations are amended by adding the following after section 10: 10.1 For the purpose of section 23 of the Act, a cooperative name is prohibited if it is confusing with a name that is reserved under section 22 of the Act, unless the person for whom the name was reserved consents in writing to the use of the name. 10.2 For the purpose of subsection 24(2) of the Act, the prescribed period is 60 days. — SOR/2022-40, s. 29 29 The portion of section 16 of the Regulations before paragraph (a) is replaced by the following: 16 For the purpose of section 23 of the Act, a cooperative name is prohibited if the name contains any of the following elements: — SOR/2022-40, s. 30 30 (1) The portion of section 17 of the Regulations before paragraph (a) is replaced by the following: 17 For the purpose of section 23 of the Act, a cooperative name is prohibited if it connotes that the cooperative (2) Paragraph 17(d) of the Regulations is replaced by the following: Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE (d) carries on the business of a bank, loan company, insurance company, trust company or another financial intermediary that is regulated by the laws of Canada, unless the Superintendent of Financial Institutions confirms in writing that the words that are used in the name and that are regulated by section 983 of the Bank Act, section 47 of the Insurance Companies Act or section 47 of the Trust and Loan Companies Act are authorized to be used under the applicable Act; or — SOR/2022-40, s. 31 31 Section 18 of the Regulations is replaced by the following: 18 For the purpose of section 23 of the Act, a cooperative name is prohibited if it contains a word or phrase, or connotes a business, that is obscene. — SOR/2022-40, s. 32 32 Subsection 19(1) of the Regulations is replaced by the following: 19 (1) For the purpose of section 23 of the Act, a cooperative name is prohibited if an element of the name is the family name – whether or not it is preceded by the given name or initials – of an individual who is living or has died within 30 years before the day on which the Director receives the document referred to in paragraph 10(a), subsection 285(4) or (5), section 292 or subsection 299(4), 303(6), 305(1) or 308(3) of the Act or a request to reserve the name under section 22 of the Act. (1.1) Despite subsection (1), the cooperative name is not prohibited if (a) the individual or their heir or personal representative consents in writing to the use of the individual’s name and, except in the circumstances described in subsection (2), the individual has or had a material interest in the cooperative; or (b) the person proposing to use the cooperative name establishes that it has been used in Canada or elsewhere by them or their predecessors so as to have become distinctive in Canada. — SOR/2022-40, s. 33 33 (1) The portion of section 21 of the Regulations before paragraph (a) is replaced by the following: Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE 21 (1) For the purpose of section 23 of the Act, a cooperative name is prohibited if it (2) Paragraph 21(1)(b) of the Regulations is replaced by the following: (b) is primarily or only the name — or the first name or family name used alone — of an individual; or (3) Subsection 21(2) of the Regulations is replaced by the following: (2) Despite subsection (1), the cooperative name is not prohibited if a person proposing to use the cooperative name establishes that it has been used in Canada or elsewhere by them or by their predecessors so as to have become distinctive in Canada. — SOR/2022-40, s. 34 34 The heading before section 22 of the French version of the Regulations is replaced by the following: Dénominations fausses et trompeuses — SOR/2022-40, s. 35 35 Section 22 of the Regulations is replaced by the following: 22 For the purpose of section 23 of the Act, a cooperative name is prohibited if it is deceptively misdescriptive. Combined Form of Cooperative Name — SOR/2022-40, s. 36 36 The Regulations are amended by adding the following after section 23.6: Separate Vote for Each Candidate 23.61 For the purpose of subsection 83(12) of the Act, a distributing cooperative is a prescribed corporation. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE Appointment of Directors 23.62 For the purpose of subsection 83(13) of the Act, the prescribed circumstances are that, after the election, the appointment of the individual would fulfil one or more of the requirements set out in section 77 or subsection 78(3) or (4) of the Act. — SOR/2022-40, s. 37 37 Subsection 23.7(4) of the Regulations is replaced by the following: (4) For the purpose of paragraph 58(4)(a) of the Act, the prescribed period is the 60-day period that begins on the 150th day before the anniversary of the previous annual meeting of members. — SOR/2022-40, s. 38 38 Section 24 of the Regulations is replaced by the following: 24 In this Part, NI 51-102 means the version of National Instrument 51-102 that applies within a province set out in column 1 of the table to this section in accordance with the instrument set out in column 2. TABLE Column 1 Column 2 Item Province Instrument Ontario National Instru the Ontario Se OSCB 3439, as Quebec Regulation 5124, as amende Nova Scotia National Instru the Nova Scot Gazette, Part 1 New Brunswick National Instru the Financial a February 19, 2 Manitoba Manitoba Secu Continuous Di British Columbia National Instru 110/2004, as a Saskatchewan National Instru XXXVI of the A Instruments) R Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE Column 1 Column 2 Item Province Instrument Alberta National Instru the Alberta Se on March 15, 2 Colonne 1 Colonne 2 Article Province Texte Ontario Règle intitulée prise par la Co 2004, (2004) 27 Québec Règlement 5124, avec ses m Nouvelle-Écosse Règle intitulée pris par la Nov Nova Scotia R Nouveau-Brunswick Règle intitulée continue, prise consommateu successives Manitoba Règle 2003-17 National Instru modifications Colombie-Britannique Règle intitulée B.C. Reg. 110/2 Saskatchewan Règle intitulée contenue dans Commission (A 3, avec ses mo Alberta Règle intitulée prise par la Alb Gazette du 15 TABLEAU 24.1 (1) For the purpose of subsection 165(1) of the Act and subject to subsection (2), a form of proxy shall be in a form that complies with the requirements set out in section 9.4 of NI 51-102. (2) In the case of a vote by persons who are entitled to elect or appoint directors that occurs in the circumstances described in subsection 83(10.1) of the Act, (a) paragraph 6 of section 9.4 of NI 51-102 is to be read without reference to the election of directors; and (b) the form of proxy shall allow the shareholder to specify, for each candidate nominated for director, whether their vote is to be cast for or against the candidate. Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE — SOR/2022-40, s. 39 39 Subparagraph 53(1)(a)(viii) of the Regulations is replaced by the following: (viii) the Securities Act (Quebec), CQRL c. V-1.1, and any regulations made under it, as amended from time to time, and — SOR/2022-40, s. 40 40 Section 54 of the Regulations is replaced by the following: 54 This Part applies to every application for an exemption under subsection 4(4) or 167(1), section 248 or subsection 263(2) or 267(2) of the Act. — SOR/2022-40, s. 41 41 Paragraph 55(1)(a) of the Regulations is replaced by the following: (a) subsection 4(4) of the Act may be made at any time; — SOR/2022-40, s. 42 42 The portion of item 2 of Schedule 5 in column 2 to the Regulations is replaced by the following: Column 2 Item Legislation the definition take-over bid in section 110 of the Securities Act, CQRL c. V-1.1, as amended from time to time — SOR/2022-40, s. 43 43 The French version of the Regulations is amended by replacing “interdite” with “prohibée” in the following provisions: (a) the portion of section 11 before paragraph (a); (b) section 12; (c) the portion of subsection 13(1) before paragraph (a) and subsection 13(2); Current to June 20, 2022 Last amended on January 15, 2020 Canada Cooperatives Regulations AMENDMENTS NOT IN FORCE (d) sections 14 and 15; and (e) section 20. Current to June 20, 2022 Last amended on January 15, 2020

CONSOLIDATION Controlled Goods Regulations SOR/2001-32 Current to June 20, 2022 Last amended on June 22, 2016 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 22, 2016. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 22, 2016 TABLE OF PROVISIONS Controlled Goods Regulations 1 Interpretation 1.1 Application Registration and Registered Persons Eligibility for Registration Applications for Registration Factor for Consideration Approval Denial of Registration Period of Validity Non-assignability Changes to Application Conditions of Registration Designated Officials Duties of Designated Officials Scope of Registration Security Assessments Exemptions Class of Exempt Individuals Eligibility for Exemption from Registration Applications for Exemption from Registration Security Assessments for Temporary Workers, International Students and Visitors Current to June 20, 2022 Last amended on June 22, 2016 ii Controlled Goods Regulations TABLE OF PROVISIONS Factor for Consideration Approval of Application for Exemption Denial of Exemption Period of Validity of Exemption Non-assignability of Exemption Suspension and Revocation of Registrations and Exemptions Coming into Force Current to June 20, 2022 Last amended on June 22, 2016 iv Registration SOR/2001-32 January 9, 2001 DEFENCE PRODUCTION ACT Controlled Goods Regulations P.C. 2001-8 January 9, 2001 Her Excellency the Governor General in Council, on the recommendation of the Minister of Public Works and Government Services, pursuant to section 43a of the Defence Production Act, hereby makes the annexed Controlled Goods Regulations. a S.C. 2000, c. 31, s. 5 Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Interpretation 1 The following definitions apply in these Regulations. Act means the Defence Production Act. (Loi) business day means a day other than a Saturday or a holiday. (jour ouvrable) international student means an individual who is authorized by a study permit or by the Immigration and Refugee Protection Regulations to engage in studies in Canada and who is not an officer, director or employee of a person registered under these Regulations. (étudiant étranger) permanent resident has the same meaning as in subsection 2(1) of the Immigration Act. (résident permanent) person includes a partnership or other business enterprise. (personne) temporary worker means an officer, director or employee of a person registered under these Regulations who is not (a) a Canadian citizen ordinarily resident in Canada; or (b) a permanent resident ordinarily resident in Canada. (travailleur temporaire) visitor means an individual — other than an international student — who is not an officer, director or employee of a person registered under these Regulations and who is not (a) a Canadian citizen ordinarily resident in Canada; or (b) a permanent resident ordinarily resident in Canada. (visiteur) SOR/2016-201, s. 1. Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Application Sections 1.1-2 Application 1.1 Part 2 of the Act does not apply to members of the following classes of persons who act in good faith in the course of their duties and employment: a) public officers as defined in subsection 117.07(2) of the Criminal Code; (b) elected or appointed officials of the federal or a provincial government; or (c) members of a visiting force as defined in section 2 of the Visiting Forces Act. SOR/2004-132, s. 1. Registration and Registered Persons [SOR/2016-201, s. 2] Eligibility for Registration 2 A person is eligible to apply for registration if (a) in the case of an individual, they carry on business in Canada, give their consent to a security assessment and are (i) a Canadian citizen ordinarily resident in Canada, or (ii) a permanent resident ordinarily resident in Canada; and (b) in the case of a corporation, partnership or any other business enterprise, it is either (i) incorporated under federal or provincial law, or (ii) authorized by federal or provincial law to carry on business in Canada. Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Registration and Registered Persons Applications for Registration Sections 3-3.1 Applications for Registration 3 A person who is eligible may apply for registration by sending to the Minister on a form supplied by the Minister an application that contains (a) the applicant's legal name, business name, address, telephone numbers for each place of business in Canada and, if applicable, electronic mail and facsimile numbers for each place; (b) evidence of the legal status of the applicant's business; (c) the name, residential address and position of each director, officer, partner or proprietor of the business; (d) the name and address of any owner of 20% or more of the outstanding voting shares or interests of the business and the percentage that each owns; (e) the name, date of birth, position, telephone number and, if applicable, facsimile number and email address of the individual who is proposed to be appointed as the designated official; (f) [Repealed, SOR/2016-201, s. 3] (g) a description of the controlled goods that the applicant intends to examine, possess or transfer and the addresses of the locations where those goods will be kept; (h) the addresses of the locations where the records required by these Regulations will be kept; and (i) a statement signed and dated by an individual authorized for that purpose, stating that the information contained in the application is accurate and complete. SOR/2016-201, s. 3. 3.1 The application shall be accompanied by the consent of the following individuals to a security assessment to be conducted by the Minister in accordance with section 15, including their consent to the disclosure of their personal information to — and its use by — Canadian government entities and credit reporting agencies for the purpose of that assessment: (a) each owner referred to in paragraph 3(d) that is an individual; Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Registration and Registered Persons Applications for Registration Sections 3.1-9 (b) the proposed designated official referred to in paragraph 3(e), unless they were subjected to a security assessment in accordance with section 15 within the previous five years; and (c) the authorized individual referred to in paragraph 3(i). SOR/2016-201, s. 4. Factor for Consideration 4 In deciding whether to register an applicant, the Minister shall assess, based on the security assessments referred to in section 3.1 and any other information obtained in respect of the applicant, the extent to which the applicant poses a risk of transferring a controlled good to a person who is neither registered nor exempt from registration. SOR/2010-303, s. 1; SOR/2016-201, s. 5. Approval 5 If the Minister approves an application for registration, the Minister shall provide a certificate of registration to the applicant that sets out the period for which the registration is valid and any conditions under which they may examine, possess or transfer controlled goods. SOR/2010-303, s. 1. Denial of Registration 6 If the Minister denies an application for registration, the Minister shall send a notice with reasons for the denial to the applicant. SOR/2010-303, s. 1. Period of Validity 7 The registration of a person is valid for a period not exceeding five years from the date of approval by the Minister. Non-assignability 8 The registration of a person is not assignable. Changes to Application 9 (1) Every applicant and registered person shall advise the Minister of any change in any of the information contained in or accompanying the application for Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Registration and Registered Persons Changes to Application Sections 9-10 registration within ten business days after the day on which they become aware of the change. (2) A registered person shall, by the later of 32 business days before the date of an acquisition or one business day after the day on which they become aware of an acquisition, advise the Minister of the name and address of any person that will, as a result of the acquisition, own 20% or more of the outstanding voting shares or interests of the business. SOR/2016-201, s. 6. Conditions of Registration 10 Every registration of a person is subject to the following conditions: (a) that the person keep and maintain, during the period of registration and for a period of five years after the day on which the person ceases to be registered, records that contain (i) a description of any controlled goods received by the person, the date of their receipt and an identification of the person from whom they were transferred, (ii) a description of any controlled goods transferred by the person, the date of their transfer and the identity and address of the person to whom they were transferred, and (iii) a description of the manner and date of disposition of the controlled goods; (b) that the person keep records of the most recent security assessment in respect of each of their officers, directors, employees, temporary workers, international students and visitors who examine, possess or transfer controlled goods and maintain those records — as well as supporting documentation — for a period of two years after the day on which the individual in question ceases to act in that capacity; (c) that the person keep a copy of the evidence referred to in subsection 16(2) for a period of two years after the day on which the individual who is exempt ceases to have access to the controlled goods of the registered person; (d) that the person meets the requirements set out in section 11 and subsection 12(1); (e) that the person establish and implement a security plan in respect of each place of business in Canada Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Registration and Registered Persons Conditions of Registration Sections 10-11 where controlled goods are kept that contains written measures that set out (i) the procedures used by the person to control the examination, possession and transfer of controlled goods, (ii) the procedures for reporting and investigating security breaches in relation to controlled goods, (iii) the description of the responsibilities of the person's security organization and the identity of individuals who are responsible for the security of controlled goods, and (iv) the contents of security briefings and training programs given to visitors, officers, directors, employees and temporary workers, as the case may be; (f) that the person provide training programs in respect of the secure handling of controlled goods for officers, directors, employees and temporary workers who are authorized to possess or examine those goods; (g) that the person provide briefings in respect of the secure handling of controlled goods by visitors who are authorized to examine those goods; (h) that the person advise the Minister of any actual or potential security breach in relation to controlled goods within three days after the day on which they discover the breach; (i) that the person make available, at any reasonable time, to the Minister the records referred to in paragraph (a), the records and documents referred to in paragraph (b) and the copy of the evidence referred to in paragraph (c); and (j) that the person submit to the Minister, every six months, the name of each individual in respect of whom the designated official conducted a security assessment during the previous six months, as well as the individual’s date of birth and an indication of the extent to which they were authorized to access controlled goods. SOR/2010-303, s. 2; SOR/2016-201, s. 7. Designated Officials 11 An applicant for registration or a registered person may propose to appoint as a designated official only (a) themselves, if they are an individual; or (b) one of their officers, directors or employees who is either a Canadian citizen ordinarily resident in Canada Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Registration and Registered Persons Designated Officials Sections 11-13 or a permanent resident ordinarily resident in Canada and who has obtained — or will obtain before the appointment is made — any certification required by the Minister. SOR/2016-201, s. 8. 12 (1) A registered person shall ensure that a designated official is subjected to a security assessment in accordance with section 15 before their appointment and at least once every five years. (2) An individual in respect of whom a security assessment is required under subsection (1) shall provide their consent to the security assessment, including their consent to the disclosure of their personal information to — and its use by — Canadian government entities and credit reporting agencies for the purpose of that assessment. (3) The Minister shall, on the basis of the security assessment, accept or reject the individual as a designated official and shall notify the registered person of the acceptance or the reasons for rejection. SOR/2016-201, s. 8. Duties of Designated Officials 13 Every registered person shall ensure that the designated official (a) in respect of each officer, director and employee who is not a temporary worker of the registered person and who requires in the course of their duties access to controlled goods, (i) conducts, at least once every five years and with the consent of the individual concerned, including their consent to the disclosure of their personal information to — and its use by — Canadian government entities and credit reporting agencies for the purpose of the assessment, a security assessment in accordance with section 15, (ii) determines, on the basis of the security assessment, the extent to which the individual concerned poses a risk of transferring a controlled good to a person who is neither registered nor exempt from registration, (iii) if the designated official is of the opinion that the individual concerned poses a high risk, requests that the Minister conduct his or her own security assessment in respect of the individual concerned and provides to the Minister, for the purpose of Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Registration and Registered Persons Duties of Designated Officials Sections 13-15 carrying out that assessment, all information and evidence obtained by the designated official under subsections 15(2), (4) and (5), (iv) considers any recommendation provided by the Minister under subsection 15.1(2), and (v) decides the extent to which the registered person ought to authorize the individual concerned to examine, possess or transfer controlled goods; (b) verifies the information provided to them by temporary workers, international students and visitors for the purpose of applications for exemption submitted under section 18; and (c) obtains and maintains any certification required by the Minister. SOR/2016-201, s. 9. Scope of Registration 14 (1) The registered person shall be bound by the decision of the designated official under subparagraph 13(a)(v). (2) An authorization by the registered person applies to an officer, director or employee only when that individual is acting in the course of their duties with the registered person. SOR/2016-201, s. 10. Security Assessments 15 (1) The Minister shall conduct a security assessment in respect of all proposed designated officials and all individuals referred to in paragraphs 3(d) and (i), and the designated official shall conduct a security assessment in respect of all officers, directors and employees referred to in paragraph 13(a), having regard to the information provided under subsection (4). (2) In conducting the security assessment, the Minister may also have regard to other information provided by any person and the designated official may have regard to other information provided by the Minister if the Minister or the designated official, as the case may be, has reasonable grounds to believe that the information is necessary to determine the extent of the risk referred to in subsection (3). (3) The purpose of the security assessment is to determine the extent to which the individual being assessed Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Security Assessments Section 15 poses a risk of transferring a controlled good to a person who is neither registered nor exempt from registration. (4) The individual who is the subject of the security assessment shall provide the Minister or the designated official, as the case may be, with the following information and, on request, any additional information or evidence that the Minister or the designated official requires to verify it: (a) their name and any previous names; (b) their date and place of birth; (c) all citizenships and any permanent resident status; (d) personal references; and (e) a description, in respect of the five-year period immediately before the day on which the individual consents to the assessment, of their (i) criminal history, (ii) places of residence, (iii) education and employment history, (iv) financial history, (v) history of travel outside of Canada and the United States, including any denial of entry into another country, (vi) significant personal and professional associations and relationships that could affect the extent to which the individual poses a risk of transferring a controlled good to a person who is neither registered nor exempt from registration, and (vii) any security clearance held, denied, suspended or revoked. (5) An individual who is or has been the subject of a security assessment shall advise the Minister or the designated official, as the case may be, of any change concerning their criminal history within five business days after the day on which the change occurs. (6) The Minister or the designated official, as the case may be, shall reconduct a security assessment if new information is received or if there are other reasonable grounds for doing so. SOR/2010-303, s. 3; SOR/2016-201, s. 10. Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Security Assessments Sections 15.1-16 15.1 (1) If a request is made to the Minister under subparagraph 13(a)(iii), the Minister shall conduct the security assessment of the individual concerned in accordance with section 15. (2) The Minister shall advise the designated official of his or her recommendation respecting the extent to which the individual concerned poses a risk of transferring a controlled good to a person who is neither registered nor exempt from registration and the extent to which, in the Minister’s opinion, the individual ought to be authorized to examine, possess or transfer controlled goods. SOR/2016-201, s. 10. Exemptions Class of Exempt Individuals 16 (1) Subject to subsection (2), an individual is exempt from registration if they are a director, an officer or an employee of a person registered to access controlled goods under the International Traffic in Arms Regulations, Title 22, Parts 120-130 of the Code of Federal Regulations (United States). (2) An individual is exempt from registration from the day on which they provide to the person registered under these Regulations from whom they will obtain access to the controlled goods (a) evidence of the individual's status as a director, an officer or an employee of the person registered under the regulations referred to in subsection (1); (b) evidence of the registration and eligibility of that person under the International Traffic in Arms Regulations; and (c) evidence of the eligibility of the individual under the International Traffic in Arms Regulations. (3) An individual is also exempt from registration if they are an officer, employee or elected or appointed official of the United States federal government or of a state or territorial government of the United States and act in good faith in the course of their duties and employment. SOR/2004-132, s. 2. Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Exemptions Eligibility for Exemption from Registration Sections 17-18.1 Eligibility for Exemption from Registration 17 A temporary worker, international student or visitor is eligible for exemption from registration only if a registered person submits to the Minister an application on their behalf in accordance with section 18. SOR/2016-201, s. 11. Applications for Exemption from Registration 18 A registered person may apply to exempt a temporary worker, international student or visitor from registration by sending to the Minister, on a form supplied by the Minister, an application that contains (a) the name of the registered person; (b) the name, any previous names, date of birth and citizenships of the temporary worker, international student or visitor; (c) in the case of a visitor, their address and the name and address of their employer, if applicable; (d) a description, including the country of origin if other than Canada, of the controlled goods that the temporary worker, the international student or the visitor will examine, possess or transfer; (e) the expected duration of the temporary worker’s employment or of the international student’s placement with the registered person or the expected duration and purpose of the visit; and (f) a statement signed and dated by the designated official, stating that (i) the individual for whom the exemption is being sought meets the requirements of the definition of temporary worker, international student or visitor, as the case may be, (ii) in the case of a temporary worker or international student, the designated official has contacted their personal references, and (iii) the information contained in and accompanying the application is accurate and complete. SOR/2016-201, s. 12. 18.1 (1) An application for exemption from registration shall be accompanied by the consent of the temporary Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Exemptions Applications for Exemption from Registration Section 18.1 worker, international student or visitor to a security assessment to be conducted in accordance with section 19, including their consent to the disclosure of their personal information to — and its use by — Canadian government entities for the purpose of the assessment, as well as a copy of their valid passport. (2) In the case of a temporary worker or international student, the application shall also be accompanied by their consent to the disclosure of their personal information to — and its use by — credit reporting agencies for the purpose of the security assessment, as well as (a) copies of all identity documents issued to them by the Government of Canada or any province; (b) evidence that they are authorized to work or study in Canada, as the case may be, and, in the case of an international student, a document from the academic institution at which they are authorized to study indicating that the work they are doing for the registered person is integral to those studies; (c) personal references; (d) a description, in respect of the five-year period immediately before the day on which they consent to the assessment, of their (i) criminal history, (ii) places of residence, (iii) education and employment history, and (iv) history of international travel outside of Canada and the United States, including any denial of entry into another country; and (e) the original results of a country-wide criminal record check conducted by the relevant authorities in every country other than Canada in which they resided during the period referred to in paragraph (d). (3) The temporary worker and the international student shall, on request, provide the designated official with any additional information or evidence that the designated official requires to verify the information provided under subsection (2). SOR/2016-201, s. 12. Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Exemptions Security Assessments for Temporary Workers, International Students and Visitors Sections 19-21 Security Assessments for Temporary Workers, International Students and Visitors 19 (1) The Minister shall conduct a security assessment in respect of all temporary workers, international students and visitors in respect of whom an application for exemption from registration has been made under section 18, having regard to the information provided under section 18.1 and any other information that the Minister has reasonable grounds to believe is necessary to make a decision under section 20. (2) The purpose of the security assessment is to determine the extent to which the individual being assessed poses a risk of transferring a controlled good to a person who is neither registered nor exempt from registration. (3) The registered person shall advise the Minister of any change in any of the information contained in or accompanying an application for exemption within five business days after the day on which the change occurs. (4) The Minister shall reconduct a security assessment if new information is received or if there are other reasonable grounds for doing so. SOR/2016-201, s. 12. Factor for Consideration 20 The Minister shall, on the basis of the security assessment conducted under section 19, decide whether to approve or deny the application for exemption from registration. SOR/2010-303, s. 4; SOR/2016-201, s. 13. Approval of Application for Exemption 21 (1) If the Minister approves an application for exemption, the Minister shall provide a certificate of exemption from registration to the registered person that sets out the period for which the exemption is valid and any conditions under which the temporary worker, the international student or the visitor concerned may examine, possess or transfer controlled goods. (2) The registered person shall provide the temporary worker, the international student or the visitor with a copy of the certificate. SOR/2010-303, s. 5; SOR/2016-201, s. 14. Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Exemptions Denial of Exemption Sections 22-27 Denial of Exemption 22 If the Minister denies an application for exemption, the Minister shall send a notice with reasons for the denial to the registered person. SOR/2010-303, s. 6. Period of Validity of Exemption 23 The exemption of an individual from registration is valid for a period not exceeding three years from the date on which the exemption is approved by the Minister. Non-assignability of Exemption 24 The exemption of an individual from registration is not assignable. 25 [Repealed, SOR/2016-201, s. 15] 26 [Repealed, SOR/2016-201, s. 15] Suspension and Revocation of Registrations and Exemptions 27 (1) If the Minister has reasonable grounds to believe that a registered person or an exempt individual poses an undue risk of transferring a controlled good to a person who is neither registered nor exempt from registration, the Minister shall suspend the registration or the exemption. (2) The Minister shall revoke the registration or the exemption if he or she determines that the registered person or the exempt individual poses an undue risk of transferring a controlled good to a person who is neither registered nor exempt from registration and that (a) a material fact was, with the intent to mislead, deliberately omitted from or misstated in the application for registration or exemption or in connection with a security assessment referred to in section 3.1, 12 or 19; or (b) the registered person or the exempt individual is bankrupt. (3) The Minister shall reinstate the registration or the exemption if, within 30 days after the date of the notice of suspension or revocation, the registered person makes representations to the Minister that satisfy him or her (a) that there are no longer grounds for the suspension; or Current to June 20, 2022 Last amended on June 22, 2016 Controlled Goods Regulations Suspension and Revocation of Registrations and Exemptions Sections 27-28 (b) that the revocation was unfounded. (4) If the registered person does not, in the case of a suspension, meet the requirements of subsection (3), the Minister shall revoke the registration or the exemption. (5) The Minister shall provide to the registered person notice with reasons of any decision to suspend or to revoke a registration or exemption, or not to reinstate a revoked registration or exemption despite representations being made, as well as notice of any decision to reinstate a registration or exemption. (6) The registered person shall, within one business day after the day on which they receive a notice from the Minister concerning the exemption of a temporary worker, international student or visitor, provide to that individual a copy of the notice. 2001, c. 41, s. 39; SOR/2016-201, s. 16. Coming into Force 28 These Regulations come into force on April 30, 2001. Current to June 20, 2022 Last amended on June 22, 2016

CONSOLIDATION Commissioner’s Standing Orders (Conduct) SOR/2014-291 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Commissioner’s Standing Orders (Conduct) Interpretation 1 Definitions Conduct Authorities 2 Designation as conduct authorities Conduct Measures 3 Remedial conduct measures Corrective conduct measures Serious conduct measures Ineligibility for promotion Calculation of financial penalty Decision by Conduct Authority 8 Written decision Review Authority 9 Designation of review authority Service of notice Decision Information previously provided Conduct Board Rules of Procedure 13 Conduct hearing Absence of subject member Definition of investigation report Pre-hearing conference Motions Witnesses to appear Expert report Reading of allegations Adjournment Recording of proceedings Decision without further evidence Current to June 20, 2022 ii Commissioner’s Standing Orders (Conduct) TABLE OF PROVISIONS Decision on conduct measures Decision Record of conduct proceedings Return of exhibits Waiver 28 Written waiver Representation 29 Definitions Member representation Conduct authority representation Appeal 32 Redress for certain written decisions Coming into Force 33 Registration Current to June 20, 2022 iv Registration SOR/2014-291 November 28, 2014 ROYAL CANADIAN MOUNTED POLICE ACT Commissioner’s Standing Orders (Conduct) The Commissioner of the Royal Canadian Mounted Police, pursuant to paragraphs 21(2)(k) to (m)a, sections 39.1b and 39.2b and subsections 46(4)c and 47.1(3)d of the Royal Canadian Mounted Police Acte, makes the annexed Commissioner’s Standing Orders (Conduct). Ottawa, November 25, 2014 BOB PAULSON Commissioner of the Royal Canadian Mounted Police a S.C. 2013, c. 18, s. 14(2) b S.C. 2013, c. 18, s. 29 c S.C. 2013, c. 18, s. 36(2) d S.C. 2013, c. 18, s. 37 e R.S., c. R-10 Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Interpretation Definitions 1 The following definitions apply in these Standing Orders. Act means the Royal Canadian Mounted Police Act. (Loi) conduct process means any of the administrative actions, decisions or processes provided for by the Act, the Regulations, the Commissioner’s Standing Orders or the Force’s policies relating to an alleged contravention of the Code of Conduct by a member. (processus disciplinaire) parties means the parties referred to in subsection 45.1(1) of the Act. (parties) Regulations means the Royal Canadian Mounted Police Regulations, 2014. (Règlement) subject member means a member who is the subject of a conduct process. (membre visé) Conduct Authorities Designation as conduct authorities 2 (1) The following persons, subject to any requirements that may be established by the Commissioner under subsection (2), are designated as conduct authorities in respect of the members who are under their command: (a) members who are in command of a detachment and persons who report directly to an officer or to a person who holds an equivalent managerial position; (b) officers, or persons who hold equivalent managerial positions; and (c) officers who are in command of a Division. Requirements (2) The Commissioner may establish the requirements that a person must meet before acting as a conduct authority. Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Authorities Sections 2-3 Revocation (3) The Commissioner may revoke the designation of a person as a conduct authority by written notice. The revocation takes effect as soon as the notice is served on the person. Suspension of conduct process (4) At the time of the revocation, any conduct process that is the responsibility of the conduct authority is suspended until another conduct authority takes responsibility for the conduct process. Compliance with Public Servants Disclosure Protection Act (5) If a person who is designated as a conduct authority is a senior officer, as defined in subsection 2(1) of the Public Servants Disclosure Protection Act, the person must administer the conduct process in a manner that complies with that Act. Conduct Measures Remedial conduct measures 3 (1) A conduct authority who is referred to in paragraph 2(1)(a) may impose one or more of the following remedial conduct measures against a subject member: (a) an admonishment; (b) a direction to work under close supervision for a period of not more than one year; (c) a direction to undergo training; (d) a direction to undergo medical treatment as specified by a Health Services Officer; (e) a direction to attend counselling sessions or complete a rehabilitative program; (f) a direction to complete a program or engage in an activity; (g) a removal, restriction or modification of duties as specified by the conduct authority for a period of not more than one year; (h) a reassignment to another position not involving a relocation or demotion; (i) a reprimand; (j) a financial penalty of not more than eight hours of the member’s pay, deducted from the member’s pay. Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Measures Sections 3-5 Conduct measure by agreement (2) The conduct authority and the subject member may agree on the imposition of any other conduct measure, other than a financial penalty or a corrective or serious conduct measure. Corrective conduct measures 4 A conduct authority referred to in paragraph 2(1)(b) may impose, in addition to the remedial conduct measures set out in section 3, one or more of the following corrective conduct measures against a subject member: (a) an ineligibility for promotion for a period of not more than one year; (b) a deferment of pay increment for a period of not more than one year; (c) a suspension from duty without pay for a period of not more than 80 hours; (d) a financial penalty of not more than 80 hours of the member’s pay, deducted from the member’s pay; (e) a forfeiture of annual leave for a period of not more than 80 hours; (f) any combination of the measures referred to in paragraphs (c) to (e) totalling not more than 80 hours. Serious conduct measures 5 (1) A conduct authority referred to in paragraph 2(1)(c) may impose, in addition to any remedial and corrective conduct measures, one or more of the following serious conduct measures against a subject member: (a) a removal, restriction or modification of duties as specified by the conduct authority for a period of not more than three years; (b) an ineligibility for promotion for a period of not more than three years; (c) a deferment of pay increment for a period of not more than two years; (d) a reduction to the next lower rate of pay for a period of not more than two years; (e) a demotion for a period of not more than three years; (f) a demotion for an indefinite period; (g) a transfer to another work location; Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Measures Sections 5-8 (h) a suspension from duty without pay; (i) a forfeiture of annual leave for a period of not more than 160 hours; (j) a financial penalty deducted from the member’s pay. Effect of demotion (2) In the case of the demotion referred to in paragraph (1)(e), the member’s rate of pay reverts, on the expiration of the period of demotion, to the rate of pay that the member received before the demotion, subject to any adjustments applicable to that rank or level. Conduct boards and persons designated by Commissioner (3) Conduct boards and persons who are designated as conduct authorities by the Commissioner under subsection 2(3) of the Act may impose any of the measures referred to in subsection 5(1) against a subject member. Ineligibility for promotion 6 (1) If a conduct measure is imposed under any of paragraphs 4(b) and 5(1)(c) to (e), the subject member is ineligible for promotion for the period set by the conduct authority. Demotion under paragraph 5(1)(f) (2) A conduct authority who imposes a demotion under paragraph 5(1)(f) must specify the period, up to a maximum of three years, during which the subject member is ineligible for promotion. Calculation of financial penalty 7 (1) For the purpose of sections 3 to 5, a financial penalty is to be calculated based on the subject member’s substantive rank or level on the day on which the penalty is imposed. Collection (2) The Commissioner may determine the manner in which a financial penalty is to be collected, if necessary, to avoid causing the member undue financial hardship. Decision by Conduct Authority Written decision 8 A conduct authority must cause to be served on the subject member a copy of their decision setting out any findings in respect of the alleged contravention of the Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Decision by Conduct Authority Sections 8-10 Code of Conduct, any conduct measure imposed in respect of that contravention and the reasons for the decision. The decision takes effect as soon as it is served. Review Authority Designation of review authority 9 (1) The Commissioner may designate a person to be a review authority in respect of decisions made by conduct authorities and as the conduct authority in respect of the subject member for any decision that the review authority decides to review. Reason for review (2) A review authority may, on their own initiative, review a decision to determine if a finding is clearly unreasonable or a conduct measure is clearly disproportionate to the nature and circumstances of the contravention. Power of review authority (3) If the review authority makes the determination that a finding is clearly unreasonable or a conduct measure is clearly disproportionate and if it is in the public interest to do so, the review authority may (a) rescind any finding made by the conduct authority that the subject member has not contravened the Code of Conduct, substitute for that finding a finding that the subject member has contravened the Code of Conduct and impose any one or more of the conduct measures referred to in subsection 5(1) that is proportionate to the nature and circumstances of the contravention; (b) rescind or amend any conduct measure imposed by the conduct authority, or substitute any one or more of the measures referred to in subsection 5(1) that is proportionate to the nature and circumstances of the contravention; or (c) rescind any conduct measure imposed by the conduct authority and initiate a hearing in accordance with subsection 41(1) of the Act. Service of notice 10 (1) If a review authority intends to substitute another finding for one that was made by the conduct authority, amend any imposed conduct measure or substitute another measure for one that was imposed by the conduct authority, the review authority must cause to be served on the subject member a notice informing the member of this intention. Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Review Authority Sections 10-13 Submissions (2) The member may, within 14 days after the day on which they are served with the notice, provide the review authority with written submissions. Decision 11 (1) The review authority must render a decision in writing as soon as feasible after considering the subject member’s submissions, and cause a copy of it to be served on the member. Reasons (2) If the review authority renders a decision under paragraph 9(3)(a) or (b), the reasons for the decision must be included. Taking effect (3) The decision takes effect as soon as it is served. Information previously provided 12 If a review authority initiates a hearing, any decisions rendered by the conduct authority and information received by the conduct authority or review authority from or on behalf of the subject member during the conduct process and not forming a part of the investigation, including any admission, must not be provided to the conduct board and the board must not consider the information, unless the member requests that it be considered. Conduct Board Rules of Procedure Conduct hearing 13 (1) Proceedings before a conduct board must be dealt with by the board as informally and expeditiously as the principles of procedural fairness permit. Adaptation of rules (2) The conduct board may adapt these rules of procedure if the principles of procedural fairness permit. Non-compliance with rules (3) The conduct board may remedy any failure to comply with these rules of procedure, including by setting aside a proceeding either wholly or in part, in accordance with the principles of procedural fairness. Matters not provided for (4) If any matter arises in the proceedings that is not otherwise provided for in the Act, the Regulations or Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Board Rules of Procedure Sections 13-15 these Standing Orders, the conduct board may give any direction that it considers appropriate. Absence of subject member 14 The circumstances referred to in subsection 45.1(8) of the Act are that the conduct board is satisfied that the subject member has received reasonable notice of the date, time and place of the hearing and has failed to attend without reasonable cause. Definition of investigation report 15 (1) In this section, investigation report means a report resulting from the investigation referred to in subsection 40(1) of the Act and includes supporting material. Documents to be provided and served (2) As soon as feasible after the members of the conduct board have been appointed, the conduct authority must provide a copy of the notice referred to in subsection 43(2) of the Act and the investigation report to the conduct board and must cause a copy of the investigation report to be served on the subject member. Documents to be provided by member (3) Within 30 days after the day on which the subject member is served with the notice or within another period as directed by the conduct board, the subject member must provide to the conduct authority and the conduct board (a) an admission or denial, in writing, of each alleged contravention of the Code of Conduct; (b) any written submissions that the member wishes to make; and (c) any evidence, document or report, other than the investigation report, that the member intends to introduce or rely on at the hearing. Further investigation (4) A subject member may request that the conduct board cause a further investigation to be made. Further information or documents (5) A conduct board may order a person to provide any further information or documents that the board requires to perform its role under subsection 45(1) of the Act. Protected information (6) Parties are not required to provide any information or documents that are protected by privilege or any Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Board Rules of Procedure Sections 15-18 communication that is protected by subsection 47.1(2) of the Act or subsection 56(3) of the Regulations. Pre-hearing conference 16 (1) A conduct board may direct the parties to participate in a pre-hearing conference, to be held in any manner directed by the board. Results in writing (2) A conduct board that holds a pre-hearing conference must record in writing any directions, decisions, agreements or undertakings that arise from the pre-hearing conference and must provide a copy of that record to each of the parties. Motions 17 (1) A party may bring a motion before the conduct board at any time. Date for hearing motion (2) The board may fix a date for hearing the motion or, if the principles of procedural fairness permit, hear it immediately. Notice of motion (3) If the board fixes a date, the moving party must, at least 14 days before that date, provide the board and serve the responding party with a notice of motion that sets out the grounds for the motion and the relief sought, together with any evidence to be relied on. Response to motion (4) The responding party must, at least seven days before the date fixed for the hearing, provide the board and serve the moving party with any evidence to be relied on, together with written submissions. Witnesses to appear 18 (1) Within 30 days after the day on which the notice of hearing is served, the parties must submit to the conduct board a list of the witnesses that they want to have summoned before the board and a list of the issues in respect of which they may want to rely on expert testimony. Information on witnesses (2) The list of witnesses must include (a) the name and address of each witness; (b) the reasons for requesting the appearance of each witness; Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Board Rules of Procedure Sections 18-19 (c) a summary of the anticipated evidence of each witness; and (d) the appropriate means that will allow each witness to testify. List of witnesses (3) The board must establish a list of the witnesses that it intends to summon, including any expert in respect of whom a party has indicated an intention under subsection 19(3) to question, and may seek further submissions from the parties. Providing reasons (4) The board must provide the parties with the list of witnesses that it will hear and its reasons for accepting or refusing any witness on the list submitted by the parties. Expert report 19 (1) Any party who intends to use an expert report must, at least 30 days before the hearing, submit it to the conduct board and serve it on the other party. Contents of expert report (2) The expert report must contain the following: (a) a statement of the issues addressed in the report; (b) a description of the expert’s qualifications with respect to those issues; (c) the expert’s curriculum vitae, attached as a schedule; (d) a summary of the opinions expressed in the report; (e) the facts and assumptions on which the opinions are based; (f) the results of any tests carried out; (g) the reasons supporting each opinion expressed; (h) a summary of the methodology on which the expert has relied; (i) the expert’s findings; (j) in the case of a medical expert’s report, the expert’s opinions concerning the diagnosis and prognosis for the person who is the subject of the report; and (k) any literature or other documents specifically relied on in support of the opinions expressed. Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Board Rules of Procedure Sections 19-24 Responding expert report (3) A party who is served with an expert report must, within 14 days after the day on which it is served, notify the board and the other party of their intention, if any, to question the expert or to obtain a responding expert report. The board must fix a deadline for the submission of a responding expert report. Reading of allegations 20 (1) At the commencement of a hearing, the conduct board must read to the subject member each allegation of contravention of the Code of Conduct that is set out in the notice of the hearing, and the member must admit or deny each allegation. Deemed denial (2) If a member does not admit or deny an allegation, the member is deemed to have denied the allegation. Change of position (3) The board may permit a member to change their position in respect of an allegation at any time before the final decision in respect of the allegation is rendered. Adjournment 21 The conduct board may, if necessary, adjourn the hearing for up to 30 days or, in exceptional circumstances, for a longer period. Recording of proceedings 22 A hearing before a conduct board must be recorded and, at the request of a party who is appealing a decision of the board, a transcript of the recording must be prepared and given to them. Decision without further evidence 23 (1) If no testimony is heard in respect of an allegation, the conduct board may render a decision in respect of the allegation based solely on the record. Member guilty of offence (2) The conduct board may rely on a finding by a court in Canada that a member is guilty of an offence under an Act of Parliament or of the legislature of a province to decide that the member has contravened the Code of Conduct. Decision on conduct measures 24 (1) In determining the appropriate conduct measures to impose, the conduct board may examine any Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Board Rules of Procedure Sections 24-27 material submitted by the parties and hear their oral submissions and any witness, including those referred to in subsection 18(1). Proportionality (2) The conduct board must impose conduct measures that are proportionate to the nature and circumstances of the contravention of the Code of Conduct. Decision 25 (1) The conduct board must render a decision as soon as feasible after the hearing. Taking effect of decision (2) An oral decision that is rendered in the presence of the subject member takes effect immediately. A written decision takes effect as soon as a copy of it is served on the member. Service of decision (3) The conduct board must cause a copy of the decision to be served on the subject member and the conduct authority. Record of conduct proceedings 26 The conduct board must compile a record after the hearing, including (a) the notice of hearing referred to in subsection 43(2) of the Act; (b) the notice served on the subject member of the place, date and time of the hearing; (c) a copy of any other information provided to the board; (d) a list of any exhibits entered at the hearing; (e) the directions, decisions, agreements and undertakings, if any, referred to in subsection 16(2); (f) the recording and the transcript, if any, of the hearing; and (g) a copy of all written decisions of the board. Return of exhibits 27 (1) Unless the conduct board decides otherwise, it must cause to be returned to a party anything the party tendered as an exhibit, after the end of the period in which an appeal may be presented, or, if an appeal has been presented, after the disposition of the appeal. Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Conduct Board Rules of Procedure Sections 27-30 Destruction or disposal of exhibits (2) At the request of a party or if a party refuses to accept a returned exhibit, the conduct board must cause the exhibit to be destroyed or disposed of. Waiver Written waiver 28 Any waiver by a subject member of a right under these Standing Orders must be made in writing. Representation Definitions 29 The following definitions apply in this section and in sections 30 and 31. assistance means legal guidance and information provided to a subject member who may be subject to the serious conduct measures referred to in paragraphs5(1)(a) to (j) or who has received the notice under section 10, or to the conduct authority in respect of the subject member. (assistance) Conduct Authority Representative means a person who is authorized by the Director of the Conduct Authority Representative Directorate to provide representation or assistance to a conduct authority. (représentant des autorités disciplinaires) Conduct Authority Representative Directorate means the unit within the Force that provides representation or assistance to a conduct authority. (Direction des représentants des autorités disciplinaires) Member Representative means a person who is authorized by the Director of the Member Representative Directorate to provide representation or assistance to a subject member. (représentants des membres) Member Representative Directorate means the unit within the Force that may provide representation or assistance to a subject member. (Direction des représentants des membres) representation means the act of representing a subject member or conduct authority, including providing legal advice, litigation or advocacy for the purpose of these Standing Orders. (représentation) Member representation 30 (1) A Member Representative may provide representation to a subject member if the member Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Representation Section 30 (a) is subject to a stoppage of pay and allowances under paragraph 22(2)(b) of the Act; (b) has received a notice under subsection 43(2) of the Act; or (c) is a respondent in an appeal instituted by a conduct authority under subsection 45.11(1) of the Act. Member assistance (2) A Member Representative may provide assistance to a subject member if the member (a) is subject to any of the conduct measures set out in paragraphs 5(1)(a) to (j); or (b) has been served with a notice under subsection 10(1). Exceptions (3) If the Director of the Member Representative Directorate decides that one of the following circumstances applies, a Member Representative must not represent or assist a subject member: (a) the Member Representative is involved in the alleged misconduct as a party, witness, participant, or interested person; (b) any representation or assistance could result in a conflict of interest; (c) any representation or assistance could impair the efficiency, administration or good government of the Force. Discontinuation (4) The Director may discontinue providing representation or assistance if the subject member (a) engages in deceitful conduct towards the Member Representative assigned to the member; (b) fails to cooperate with the Member Representative; (c) requests or encourages the Member Representative to act in a manner that is unlawful or unethical; or (d) acts in a manner that causes an irreparable breach of confidence in the Member Representative’s relationship with the subject member. Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Representation Sections 30-31 Service of decision (5) If, under subsection (3), a subject member cannot be represented or assisted or if, under subsection (4), the Director discontinues the provision of representation or assistance, the Director must cause a notice to this effect to be served on the subject member. Excluded costs (6) If a subject member is not represented or assisted by a Member Representative, the subject member is responsible for all of the subject member’s costs in responding to an allegation of a contravention of the Code of Conduct. Conduct authority representation 31 (1) A Conduct Authority Representative may represent a conduct authority in the following circumstances: (a) a conduct authority intends to direct that a subject member’s pay and allowances be stopped under paragraph 22(2)(b) of the Act; (b) a conduct authority intends to a conduct hearing under subsection 41(1) of the Act; or (c) a conduct authority intends to appeal or is a respondent in an appeal of a conduct board decision under subsection 45.11(1) of the Act. Conduct authority assistance (2) A Conduct Authority Representative may provide assistance (a) to a conduct authority who intends to impose any of the measures set out in paragraphs 5(1)(a) to (j); or (b) to a review authority who intends to prepare the notice referred to in subsection 10(1). Exceptions (3) If the Director of the Conduct Authority Representative Directorate decides that one of the following circumstances applies, a Conduct Representative must not represent or assist a conduct authority: (a) the Conduct Authority Representative is involved in the alleged misconduct as a party, witness, participant or interested person; (b) any representation or assistance could result in a conflict of interest; Current to June 20, 2022 Commissioner’s Standing Orders (Conduct) Representation Sections 31-33 (c) any representation or assistance could impair the efficiency, administration or good government of the Force. Limitation (4) Only persons who are Conduct Authority Representatives are authorized to provide representation and assistance under subsections (1) and (2) to conduct authorities. Appeal Redress for certain written decisions 32 (1) A member who is aggrieved by one of the following written decisions may seek redress by means of an appeal of the decision in accordance with the Commissioner’s Standing Orders (Grievances and Appeals): (a) the decision by a conduct authority to temporarily reassign the member to other duties during a conduct process; (b) the decision to suspend the member under section 12 of the Act; (c) the decision to direct that the member’s pay and allowances be stopped under paragraph 22(2)(b) of the Act; and (d) the decisions to deny or discontinue representation or assistance under subsection 30(3) or (4). Redress for other decisions, acts or omissions (2) A member who is aggrieved by any decision, act or omission that leads to one of the written decisions set out in paragraphs (1)(a) to (d) may seek redress by means of an appeal of the decision in accordance with the Commissioner’s Standing Orders (Grievances and Appeals). Effect of appeal (3) An appeal made under this section does not stay the execution of the written decision being appealed or of any related process. Coming into Force Registration 33 These Standing Orders come into force on the day on which they are registered. Current to June 20, 2022

CONSOLIDATION Coral Harbour Airport Zoning Regulations SOR/92-68 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting Zoning at Coral Harbour Airport 1 Short Title Interpretation Application General SCHEDULE Current to June 20, 2022 ii Registration SOR/92-68 January 23, 1992 AERONAUTICS ACT Coral Harbour Airport Zoning Regulations P.C. 1992-67 January 23, 1992 Whereas, pursuant to section 5.5 of the Aeronautics Act, a copy of the proposed Zoning Regulations respecting Coral Harbour Airport substantially in the form set out in the schedule hereto, was published in two successive issues of the Canada Gazette Part I on March 9th and 16th, 1991 and in two successive issues of News/North on June 24th and July 1st, 1991 and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of Transport with respect thereto; Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Transport, pursuant to section 5.4 of the Aeronautics Act, is pleased hereby to make the annexed Regulations respecting zoning at Coral Harbour Airport. Current to June 20, 2022 Regulations Respecting Zoning at Coral Harbour Airport Short Title 1 These Regulations may be cited as the Coral Harbour Airport Zoning Regulations. Interpretation 2 (1) In these Regulations, airport means the Coral Harbour Airport, in the vicinity of Coral Harbour, in the Northwest Territories; (aéroport) airport reference point means the point described in Part I of the schedule; (point de repère de l’aéroport) approach surface means an imaginary inclined plane that extends upward and outward from each end of a strip, which approach surface is more particularly described in Part II of the schedule; (surface d’approche) outer surface means an imaginary surface located above and in the immediate vicinity of the airport, which outer surface is more particularly described in Part III of the schedule; (surface extérieure) strip means the rectangular portion of the landing area of the airport, including the runway, prepared for the take-off and landing of aircraft in a particular direction, which strip is more particularly described in Part IV of the schedule; (bande) transitional surface means an imaginary inclined plane that extends upward and outward from the lateral limits of a strip and its approach surfaces, which transitional surface is more particularly described in Part V of the schedule. (surface de transition) (2) For the purposes of these Regulations, the elevation of the airport reference point is 56 m above sea level. Application 3 These Regulations apply to all the lands, including public road allowances, adjacent to or in the vicinity of the airport, which lands are more particularly described in Part VI of the schedule. Current to June 20, 2022 Coral Harbour Airport Zoning Regulations General Section 4 General 4 No person shall erect or construct on any land to which these Regulations apply, any building, structure or object or any addition to any existing building, structure or object, the highest point of which will exceed in elevation at the location of that point (a) the approach surfaces; (b) the outer surface; or (c) the transitional surfaces. Current to June 20, 2022 Coral Harbour Airport Zoning Regulations SCHEDULE SCHEDULE (Sections 2 and 3) PART I Description of Airport Reference Point The airport reference point shown on Coral Harbour Airport Zoning Plan No. E.2730 dated June 16, 1989, is a point located on the centre line of runway 155T-335T distant 762 m from the threshold of runway 335T. PART II Description of the Approach Surfaces The approach surfaces, shown on Coral Harbour Airport Zoning Plan No. E.2730 dated June 16, 1989, are surfaces abutting each end of the strip associated with the runway designated 155T-335T, and are described as follows: (a) a surface abutting the end of the strip associated with runway approach 155T consisting of an inclined plane having a ratio of 1 m measured vertically to 40 m measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 3 000 m measured horizontally from the end of the strip; the outer ends of the imaginary horizontal line being 525 m from the projected centre line; said imaginary horizontal line being 75 m above the elevation at the end of the strip; and (b) a surface abutting the end of the strip associated with runway approach 335T consisting of an inclined plane having a ratio of 1 m measured vertically to 40 m measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 3 000 m measured horizontally from the end of the strip; the outer ends of the imaginary horizontal line being 525 m from the projected centre line; said imaginary horizontal line being 75 m above the elevation at the end of the strip. PART III Description of the Outer Surface The outer surface, shown on Coral Harbour Airport Zoning Plan No. E.2730 dated June 16, 1989, is an imaginary surface located at a common plane established at a constant elevation of 45 m above the elevation of the airport reference point, except that, where that common plane is less than 9 m above Current to June 20, 2022 Coral Harbour Airport Zoning Regulations SCHEDULE the surface of the ground, the outer surface is an imaginary surface located at 9 m above the surface of the ground. PART IV Description of the Strip The strip associated with runway 155T-335T, shown on Coral Harbour Airport Zoning Plan No. E.2730 dated June 16, 1989, is 150 m in width, 75 m being on each side of the centre line of the runway, and 1 644 m in length. PART V Description of Each Transitional Surface Each transitional surface, shown on Coral Harbour Airport Zoning Plan No. E.2730 dated June 16, 1989, is a surface consisting of an inclined plane rising at a ratio of 1 m measured vertically to 7 m measured horizontally at right angles to the centre line and projected centre line of the strip and extending upward and outward from the lateral limits of the strip and its approach surfaces to an intersection with the outer surface. PART VI Description of the Lands to Which These Regulations Apply The boundary of the outer limits of lands, shown on Coral Harbour Airport Zoning Plan No. E.2730 dated June 16, 1989, is a circle with a radius of 4 000 m centered on the airport reference point. Current to June 20, 2022

CONSOLIDATION Canada – Nova Scotia Offshore Marine Installations and Structures Transitional Regulations [Repealed, 2014, c. 13, s. 92.1] Current to June 20, 2022 Last amended on December 31, 2021 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on December 31, 2021. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on December 31, 2021 TABLE OF PROVISIONS Canada – Nova Scotia Offshore Marine Installations and Structures Transitional Regulations Current to June 20, 2022 Last amended on December 31, 2021 ii

CONSOLIDATION Regulations Prescribing Circumstances for Granting Waivers Pursuant to Section 147 of the Act SOR/2010-138 Current to June 20, 2022 Last amended on November 23, 2018 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on November 23, 2018. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on November 23, 2018 TABLE OF PROVISIONS Regulations Prescribing Circumstances for Granting Waivers Pursuant to Section 147 of the Act Prescribed Circumstances Coming into Force Current to June 20, 2022 Last amended on November 23, 2018 ii Registration SOR/2010-138 June 17, 2010 CANADIAN ENVIRONMENTAL PROTECTION ACT, 1999 Regulations Prescribing Circumstances for Granting Waivers Pursuant to Section 147 of the Act P.C. 2010-763 June 17, 2010 Whereas, pursuant to subsection 332(1)a of the Canadian Environmental Protection Act, 1999b, the Minister of the Environment published in the Canada Gazette, Part I, on November 14, 2009, a copy of the proposed Regulations Prescribing Circumstances for Granting Waivers Pursuant to Section 147 of the Act, substantially in the annexed form, and persons were given an opportunity to file comments with respect to the proposed Regulations or to file a notice of objection requesting that a board of review be established and stating the reasons for the objection; Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of the Environment, pursuant to section 145 of the Canadian Environmental Protection Act, 1999b, hereby makes the annexed Regulations Prescribing Circumstances for Granting Waivers Pursuant to Section 147 of the Act. a S.C. 2004, c. 15, s. 31 b S.C. 1999, c. 33 Current to June 20, 2022 Last amended on November 23, 2018 Regulations Prescribing Circumstances for Granting Waivers Pursuant to Section 147 of the Act Prescribed Circumstances 1 The circumstances referred to in section 147 of the Canadian Environmental Protection Act, 1999 are the following: (a) an actual or anticipated shortage of fuel exists and one of the following measures has been made or issued: (i) a proclamation by the Governor in Council under subsection 6(1), 17(1), 28(1) or 38(1) of the Emergencies Act, (ii) an order by the Governor in Council under subsection 15(1) of the Energy Supplies Emergency Act, or (iii) a declaration of emergency in a province, by a responsible provincial authority duly authorized by the applicable provincial Act regarding emergency situations or civil protection; or (iv) to (xv) [Repealed, SOR/2018-246, s. 1] (b) an actual or anticipated shortage of fuel exists and the Minister of National Defence advised the Minister in writing that the actual or anticipated shortage of fuel affects or could affect the Government of Canada’s ability to protect national security, support humanitarian relief efforts, participate in multilateral military or peace-keeping activities under the auspices of international organizations or defend a member state of the North Atlantic Treaty Organization. SOR/2018-246, s. 1. Coming into Force 2 These Regulations come into force on the day on which they are registered. Current to June 20, 2022 Last amended on November 23, 2018

CONSOLIDATION Confederation Bridge Area Provincial (P.E.I.) Laws Application Regulations SOR/97-375 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Confederation Bridge Area Provincial (P.E.I.) Laws Application Regulations Interpretation Application of the Laws of Prince Edward Island Coming into Force Current to June 20, 2022 ii Registration SOR/97-375 July 28, 1997 OCEANS ACT Confederation Bridge Area Provincial (P.E.I.) Laws Application Regulations P.C. 1997-1031 July 25, 1997 Whereas, pursuant to subsection 27(1) of the Oceans Acta, the Minister of Justice published in the Canada Gazette, Part I, on April 12, 1997, a copy of the proposed Confederation Bridge Area Provincial (P.E.I.) Laws Application Regulations, substantially in the annexed form, and an opportunity was given to interested persons and provinces to make representations with respect to the proposed Regulations; Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to sections 9 and 26 of the Oceans Acta, hereby makes the annexed Confederation Bridge Area Provincial (P.E.I.) Laws Application Regu‐ lations. a S.C. 1996, c. 31 Current to June 20, 2022 Confederation Bridge Area Provincial (P.E.I.) Laws Application Regulations Interpretation 1 In these Regulations, Confederation Bridge Area means the area, not within any province, that is within the lands and the lands covered by water described in Schedule B, as amended from time to time, to the lease document registered on October 5, 1993 as document 3562 in the Prince County Registry Office of the Province of Prince Edward Island. Application of the Laws of Prince Edward Island 2 The laws of the Province of Prince Edward Island, except the Highway Traffic Act, apply in the Confederation Bridge Area. Coming into Force 3 These Regulations come into force on July 28, 1997. Current to June 20, 2022

CONSOLIDATION Central Registry of Divorce Proceedings Regulations SOR/86-600 Current to June 20, 2022 Last amended on March 1, 2021 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on March 1, 2021. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on March 1, 2021 TABLE OF PROVISIONS Central Registry of Divorce Proceedings Regulations Interpretation Establishment of Central Registry 3.1 Mandate Operation of Central Registry SCHEDULE Current to June 20, 2022 Last amended on March 1, 2021 ii Registration SOR/86-600 May 29, 1986 DIVORCE ACT Central Registry of Divorce Proceedings Regulations P.C. 1986-1300 May 29, 1986 Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 26(1) of the Divorce Act, 1985*, is pleased hereby to revoke the Divorce Regulations, C.R.C., c. 557, and to make the annexed Regulations respecting the establishment and operation of a central registry of divorce proceedings in Canada, in substitution therefor, effective June 1, 1986. * S.C. 1986, c. 4 Current to June 20, 2022 Last amended on March 1, 2021 Central Registry of Divorce Proceedings Regulations 1 [Repealed, SOR/2013-169, s. 2] Interpretation 2 In these Regulations, Act means the Divorce Act; (Loi) application for divorce means an application referred to in subsection 8(1) of the Act; (demande de divorce) central registry means the central registry of divorce proceedings established under subsection 3(1); (Bureau d’enregistrement) Order means the Central Registry of Divorce Proceedings Fee Order; (Décret) registrar means the chief administrative officer of a court and includes the registrar, prothonotary or clerk of the court. (greffier) registration form [Repealed, SOR/2013-169, s. 3] SOR/2005-318, s. 1; SOR/2013-169, s. 3. Establishment of Central Registry 3 A central registry of divorce proceedings is established and is to be located in Ottawa, Ontario. SOR/2005-318, s. 2(E); SOR/2013-169, s. 4; SOR/2015-156, s. 1; SOR/2020-248, s. 1. Mandate 3.1 The mandate of the central registry is to assist the court in determining its jurisdiction to hear and determine a divorce proceeding by maintaining a central registry of divorce proceedings in Canada, which is to consist of the information that is provided to it in accordance with sections 4 and 7 and which is to be used to determine whether any other divorce proceedings are pending between the spouses or whether a divorce has already been granted in respect of the marriage. SOR/2020-248, s. 1. Current to June 20, 2022 Last amended on March 1, 2021 Central Registry of Divorce Proceedings Regulations Operation of Central Registry Section 4 Operation of Central Registry 4 (1) The registrar of the court in which an application for divorce is filed shall (a) on the day on which the application for divorce is filed and on receipt of the fee, if applicable, payable under the Order, assign to the application for divorce a number, to be known as a divorce registry number, that next follows in sequence the last divorce registry number assigned by the registrar of that court; and (b) within seven days after the day on which the application for divorce is filed, provide the central registry with the following information: (i) the court number and the divorce registry number assigned to the application for divorce, (ii) the province in which and the date on which the application for divorce was filed, (iii) the date of the marriage in respect of which the application for divorce was filed, (iv) in respect of each spouse, (A) the spouse’s role in the proceeding, namely applicant, joint applicant or respondent, (B) the spouse’s surname and given names on the day before the day of the marriage, and (C) the spouse’s gender on the day before the day of the marriage and their date of birth, and (v) if no fee is attached, the fact that the fee payable under the Order will be sent to the central registry once it is invoiced or the fact that no fee is payable under the Order, as the case may be. (2) If a divorce proceeding is transferred to another court, the registrar of the court to which it was transferred shall (a) on the day on which the divorce proceeding is transferred, assign a new divorce registry number that next follows in sequence the last divorce registry number assigned by the registrar of that court; and (b) within seven days after the day on which the divorce proceeding is transferred, provide the central registry with the following information: Current to June 20, 2022 Last amended on March 1, 2021 Central Registry of Divorce Proceedings Regulations Operation of Central Registry Sections 4-5 (i) the court number of the transferring court and the divorce registry number assigned to the divorce proceeding by that court, (ii) the court number of the new court, the province in which it is located and the new divorce registry number assigned to the divorce proceeding, (iii) the date on which the divorce proceeding was transferred, (iv) the date of the marriage in respect of which the application for divorce was filed, and (v) in respect of each spouse, (A) the spouse’s role in the proceeding, namely applicant, joint applicant or respondent, (B) the spouse’s surname and given names on the day before the day of the marriage, and (C) the spouse’s gender on the day before the day of the marriage and their date of birth. (3) The information referred to in paragraphs (1)(b) and (2)(b) shall be provided on the form established by the central registry, which shall be dated and signed by the registrar, or in an electronic format that has been agreed on by the registrar and the central registry. SOR/2005-318, s. 3; SOR/2013-169, s. 5; SOR/2015-156, s. 2; SOR/2020-248, s. 2. 5 (1) On receipt of the information provided in accordance with section 4, the central registry shall (a) determine whether any information is missing and, if it is, or if it appears that any information is incorrect, request that the registrar provide the central registry with the missing or correct information; (b) check the record referred to in subsection 3(2) to determine whether the divorce registry number is in sequence and, if it is not, request that the registrar, within seven days after the day on which the request is made, provide the central registry with the reason that it is not in sequence or correct the number; and (c) enter the information, once complete and seemingly correct, into the record referred to in subsection 3(2). (2) On receipt of the information referred to in paragraph 4(1)(b), the central registry shall check the record referred to in subsection 3(2) to determine whether any other divorce proceedings are pending between the Current to June 20, 2022 Last amended on March 1, 2021 Central Registry of Divorce Proceedings Regulations Operation of Central Registry Sections 5-6 spouses referred to in that information or whether a divorce has already been granted in respect of the marriage for which the application for divorce was filed and, (a) if any other divorce proceedings are pending, the central registry shall send notification to that effect (i) to the registrar of each court in which the applications for divorce have been filed by the spouses, if the applications were not filed on the same day, or (ii) to the registrar of each court in which the applications for divorce have been filed by the spouses and to the Registry of the Federal Court, if the applications were filed on the same day; (b) if a divorce has already been granted, the central registry shall send notification to that effect to the registrar of the court in which the application for divorce has been filed; or (c) if no other divorce proceedings are pending and no divorce has already been granted, the central registry shall send notification to that effect to the registrar of the court in which the application for divorce has been filed. (3) A notification referred to in paragraph (2)(c) is valid for a period of six years beginning on the day on which it is sent. (4) If the divorce proceeding has not been discontinued or dismissed and no judgment granting the divorce in respect of the divorce proceeding has taken effect, the central registry, on the request of the registrar of the court of competent jurisdiction, shall renew the notification referred to in paragraph (2)(c) and send the renewal of the notification to that registrar. (5) The renewal of the notification referred to in subsection (4) is valid for a period of six years beginning on the day on which it is sent. SOR/2005-318, s. 4; SOR/2011-59, s. 1; SOR/2013-169, s. 5; SOR/2015-156, s. 3. 6 On receipt of a notification under subsection 5(2), a registrar of a court shall (a) place the notification with the relevant application for divorce; and (b) if two divorce proceedings are pending between the spouses referred to in the notification or if a divorce has already been granted to those spouses, inform the spouse who filed the application for divorce of the other application or the judgment. SOR/2013-169, s. 6; SOR/2015-156, s. 4(F). Current to June 20, 2022 Last amended on March 1, 2021 Central Registry of Divorce Proceedings Regulations Operation of Central Registry Sections 7-9 7 (1) If a divorce proceeding is transferred to another court, the registrar of the transferring court shall, within seven days after the day on which the divorce proceeding is transferred, provide the central registry with the following information: (a) the court number of the transferring court and the divorce registry number assigned to the divorce proceeding by that court; (b) the province in which the court to which the divorce proceeding was transferred is located and, if known, the court number of that court; and (c) the surname and given names of each spouse involved in the divorce proceeding on the day before the day of the marriage. (2) Within seven days after a discontinuance of a divorce proceeding or the taking effect of a judgment dismissing or granting an application for divorce, the registrar of the court of competent jurisdiction shall provide the central registry with the following information: (a) the court number of the court of competent jurisdiction and the divorce registry number assigned to the divorce proceeding by that court; (b) the surname and given names of each spouse involved in the divorce proceeding on the day before the day of the marriage; and (c) the outcome of the divorce proceeding — discontinuance or a judgment dismissing or granting the application for divorce — and the date on which the proceeding was discontinued or the judgment took effect. (3) The information referred to in subsections (1) and (2) shall be provided on the form established by the central registry, which shall be dated and signed by the registrar, or in an electronic format that has been agreed on by the registrar and the central registry. SOR/2005-318, s. 5; SOR/2013-169, s. 7; SOR/2015-156, s. 5; SOR/2020-248, s. 3. 8 On receipt of the information provided in accordance with section 7, the central registry shall enter the information into the record referred to in subsection 3(2). SOR/2005-318, s. 5; SOR/2013-169, s. 7. 9 For the sole purpose of record keeping by the central registry, a divorce proceeding shall be presumed, in the absence of evidence to the contrary, to be discontinued if the central registry does not receive the information referred to in subsection 7(2), or any request for renewal of Current to June 20, 2022 Last amended on March 1, 2021 Central Registry of Divorce Proceedings Regulations Operation of Central Registry Section 9 the notification, by the end of the six-year period referred to in subsection 5(3) or (5). SOR/2011-59, s. 2; SOR/2013-169, s. 7. Current to June 20, 2022 Last amended on March 1, 2021 Central Registry of Divorce Proceedings Regulations SCHEDULE SCHEDULE [Repealed, SOR/2013-169, s. 8] Current to June 20, 2022 Last amended on March 1, 2021

Hyperlinks to provincial and territorial courts' websites Rules of provincial and territorial courts made under sections 482, 482.1 and 745.64 of the Criminal Code These rules of court are current to September 18, 2019. As of September 19, 2019, the Department of Justice Canada no longer publishes on its Justice Laws Website the rules made, by provincial and territorial courts, under sections 482 and 482.1 of the Criminal Code. In addition, the Statutory Instruments Act no longer applies to rules established for the purposes of sections 745.6 and 745.63 of the Criminal Code. For more information, please consult hyperlinks to legal information websites. https://laws-lois.justice.gc.ca/eng/Court/index.html If you wish to consult previous versions of the rules published on the Justice Laws Website, please see Previous Versions.

CONSOLIDATION Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SOR/2003-212 Current to June 20, 2022 Last amended on June 12, 2015 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 12, 2015. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 12, 2015 TABLE OF PROVISIONS Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 1 General 1 Interpretation Application PART 2 Regulatory Activity Plan Fees 3 Application Estimated Annual Fee Quarterly Invoicing Annual Fee Adjustment Initial Application PART 3 Formula Fees 9 Application Formulas Base Hours Variable Hours Compliance Coefficient Hourly Rate Publication Payment of Fees Invoicing Fee Not Affected Current to June 20, 2022 Last amended on June 12, 2015 ii Canadian Nuclear Safety Commission Cost Recovery Fees Regulations TABLE OF PROVISIONS Revocation of Licence PART 4 Fixed Fees 21 Application Payment of Fees Withdrawal PART 5 Special Project Fees 25 Application Calculation of Fee Application and Deposit Invoicing PART 6 Transitional, Repeal and Coming into Force 30 Transitional Provision Repeal Coming into Force SCHEDULE 1 SCHEDULE 2 Current to June 20, 2022 Last amended on June 12, 2015 iv Registration SOR/2003-212 June 5, 2003 NUCLEAR SAFETY AND CONTROL ACT Canadian Nuclear Safety Commission Cost Recovery Fees Regulations P.C. 2003-869 June 5, 2003 The Canadian Nuclear Safety Commission, with the approval of the Governor in Council, pursuant to subsection 44(1)a of the Nuclear Safety and Control Actb, hereby makes the annexed Canadian Nuclear Safety Commission Cost Recovery Fees Regulations. May 22, 2003 Whereas, pursuant to subsection 44(12) of the Nuclear Safety and Control Actb, a copy of the proposed Canadian Nuclear Safety Commission Cost Recovery Fees Regulations, substantially in the form set out in the annexed Regulations, was published in the Canada Gazette, Part I, on February 1, 2003, and a reasonable opportunity was thereby given to interested persons to make representations to the Canadian Nuclear Safety Commission with respect to the proposed Regulations; Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Natural Resources and the Treasury Board, pursuant to subsection 44(1)a of the Nuclear Safety and Control Actb, hereby approves the making of the annexed Canadian Nuclear Safety Commission Cost Recovery Fees Regulations by the Canadian Nuclear Safety Commission. a S.C. 2001, c. 34, s. 61 b L.C. 1997, c. 9 Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 1 General Interpretation 1 The following definitions apply in these Regulations. Act means the Nuclear Safety and Control Act. (Loi) actual full cost means the full cost verified by audited financial statements. (coût entier réel) Class I nuclear facility means a Class I nuclear facility as defined in the Class I Nuclear Facilities Regulations. (installation nucléaire de catégorie I) Class II nuclear facility means a Class II nuclear facility as defined in the Class II Nuclear Facilities and Prescribed Equipment Regulations. (installation nucléaire de catégorie II) Class II prescribed equipment means Class II prescribed equipment as defined in the Class II Nuclear Facilities and Prescribed Equipment Regulations. (équipement réglementé de Catégorie II) direct regulatory activities means those activities, such as assessing applications, issuing licences and certificates, granting approvals and authorizations, verifying and enforcing compliance and providing information, products and services, that are required for the Commission to fulfil its regulatory responsibilities. (activités de réglementation directes) dosimetry services means dosimetry services within the meaning of the Radiation Protection Regulations. (services de dosimétrie) fee period means the 12-month period beginning on the date of issuance of a licence and, after that date, beginning on each anniversary date of the licence. (période d’application des droits) fiscal year means the period beginning on April 1 in one calendar year and ending on March 31 in the next calendar year. (exercice) Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 1 General Interpretation Sections 1-2 former Regulations means the AECB Cost Recovery Fees Regulations, 1996. (ancien règlement) full cost means the sum of the costs of the Commission’s direct regulatory activities and indirect regulatory activities, including salaries and benefits, rental of office accommodation, supplies and equipment, professional services, communications, travel and training. (coût entier) indirect regulatory activities means those activities that are in support of direct regulatory activities, such as management, training, administration, human resources, finance, information technology services and the preparation of documents, including policies, standards, guides, procedures and notices. (activités de réglementation indirectes) mine or mill means a mine or mill as defined in the Uranium Mines and Mills Regulations. (mine ou usine de concentration) waste nuclear substance activities means activities in relation to waste nuclear substances that are not located at a Class I or a Class II nuclear facility or at a mine or mill. (activités liées aux déchets de substances nucléaires) Application 2 These Regulations do not apply to (a) a secondary school or a specified educational institution as defined in subsection 2(1) of the Canada Student Loans Act; (b) a not-for-profit organization that carries out research and is wholly owned by an institution referred to in paragraph (a); (c) a not-for-profit institution that receives funds from the federal government, a provincial government or the government of a city, town or regional municipality and that provides medical services prescribed by a medical practitioner for the purpose of maintaining health, preventing disease or diagnosing or treating injury, illness or disability in patients; Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 1 General Application Sections 2-4 (d) a not-for-profit organization that responds to accidents and incidents, such as a fire department, a police department, an emergency response service, an emergency medical service or an ambulance service; (e) a department or agency of the federal government, a provincial government or the government of a city, town or regional municipality if the department or agency that applies for or holds a licence from the Commission in respect of a contaminated site that is abandoned on the coming into force of these Regulations and the contamination did not result from the activities of the applicant or licensee; or (f) a department as defined in section 2 of the Financial Administration Act. PART 2 Regulatory Activity Plan Fees Application 3 This Part applies to applicants and licensees in respect of (a) Class I nuclear facilities; (b) mines and mills; and (c) waste nuclear substance activities. Estimated Annual Fee 4 Before the beginning of each fiscal year, the Commission shall (a) calculate the estimated annual fee payable by an applicant or a licensee for that fiscal year using the estimated full cost of the regulatory activity plan prepared by the Commission for the applicant’s or licensee’s facility or activity; and (b) notify each applicant or licensee, in writing, of the regulatory activity plan and the estimated annual fee payable. Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 2 Regulatory Activity Plan Fees Quarterly Invoicing Sections 5-7 Quarterly Invoicing 5 (1) On a quarterly basis, the Commission shall send each applicant or licensee an invoice for an amount equal to 25% of the estimated annual fee payable. (2) Within 30 days after the date of the invoice, the applicant or licensee shall pay to the Commission the amount invoiced. (3) If changes occur in the Commission’s regulatory activity plan for any facility or activity for a fiscal year, the Commission may re-calculate the estimated fee for that facility or activity for the fiscal year and adjust the amount invoiced accordingly. Annual Fee Adjustment 6 (1) Each year, following the end of the fiscal year, the Commission shall, for each facility or activity, (a) calculate the actual full cost; (b) calculate the fee adjustment by subtracting the estimated annual fee as calculated under section 4 from the actual full cost; and (c) notify the applicant or licensee in writing of the amount of the actual full cost and the amount of the fee adjustment. (2) If the fee adjustment calculated under paragraph (1)(b) is (a) less than the estimated annual fee, the Commission shall refund the difference to the applicant or licensee; or (b) greater than the estimated annual fee, the Commission shall invoice the applicant or licensee for an amount equal to the difference, and the applicant or licensee shall pay to the Commission that amount within 30 days after the date of the invoice. SOR/2008-123, s. 1. Initial Application 7 (1) In the case of an initial application for a facility or activity for which an estimated annual fee has not been calculated, the applicant shall pay to the Commission, with the application, a deposit of Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 2 Regulatory Activity Plan Fees Initial Application Sections 7-10 (a) $25,000, if the application is in respect of a facility; or (b) $5,000, if the application is in respect of a waste nuclear substance activity. (2) On receipt of the application and deposit, the Commission shall calculate the estimated annual fee payable for the current fiscal year in accordance with paragraph 4(a). (3) On a quarterly basis over the remaining quarters of the fiscal year after receipt of the application, the Commission shall invoice the applicant for the amount of the estimated annual fee payable, which is calculated on the basis of the number of quarters remaining in the fiscal year and is reduced by the amount of the deposit. (4) Within 30 days after the date of the invoice, the applicant shall pay to the Commission the amount invoiced. (5) After the end of the fiscal year, the estimated annual fee shall be adjusted in accordance with section 6. 8 [Repealed, SOR/2008-123, s. 2] PART 3 Formula Fees Application 9 This Part applies to applicants and licensees in respect of (a) Class II nuclear facilities; (b) Class II prescribed equipment; (c) dosimetry services; and (d) nuclear substances and radiation devices to which the Nuclear Substances and Radiation Devices Regulations apply, except with respect to applications and licences for waste nuclear substance activities. Formulas 10 (1) Fees under this Part shall be calculated using the formulas set out in Part 2 of Schedule 1. (2) The formulas comprise Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 3 Formula Fees Formulas Sections 10-14 (a) base hours as described in section 11; (b) variable hours as described in section 12; (c) a compliance coefficient as described in section 13; and (d) an hourly rate as described in section 14. Base Hours 11 For each type of application or licence, the base hours are the number of hours spent by the Commission (a) for the assessment of applications; and (b) to verify the licensee’s compliance with regulatory requirements. Variable Hours 12 For each type of application or licence, the variable hours are the additional number of hours of direct regulatory activities as a result of the number of (a) treatment rooms, bunkers, laboratories and locations with separate postal addresses; (b) devices; (c) device manufacturers; and (d) types of Class II prescribed equipment as defined in the Class II Nuclear Facilities and Prescribed Equipment Regulations. Compliance Coefficient 13 For each type of licence, the compliance coefficient is derived from the additional number of hours of direct regulatory activities spent by the Commission as a result of non-compliance by a licensee with regulatory requirements. Hourly Rate 14 The hourly rate is the full cost divided by the total number of hours spent by the Commission on its direct regulatory activities. Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 3 Formula Fees Publication Sections 15-16 Publication 15 Before the beginning of each fiscal year, the Commission shall publish, by electronic or other means likely to reach applicants and licensees, for each type of application or licence for a facility or activity set out in Part 1 of Schedule 1, the base hours, variable hours, compliance coefficient and hourly rate. Payment of Fees 16 (1) On an initial application for a licence in respect of an activity or a facility listed in Part 1 of Schedule 1, the applicant shall pay to the Commission the assessment fee and the annual fee in accordance with subsections (2) and (3). (2) The assessment fee payable for a licence in respect of an activity or a facility listed in column 1 of Part 1 of Schedule 1 shall be calculated using the applicable fee formula set out in Part 2 of that Schedule, which is determined by the applicable formula number set out in column 2 of Part 1 of that Schedule. (3) The annual fee payable for a licence in respect of an activity or a facility listed in column 1 of Part 1 of Schedule 1 shall be calculated using the applicable fee formula set out in Part 2 of that Schedule, which is determined by the applicable formula number set out in column 3 of Part 1 of that Schedule. (4) On an initial application for a licence for an activity or a facility that is not listed in Part 1 of Schedule 1, the applicant shall pay the deposit and fees in accordance with Part 5. (5) If an initial application is withdrawn by the applicant before the assessment of the application by the Commission has begun, the assessment fee and annual fee paid shall be refunded to the applicant. (6) If an initial application is withdrawn by the applicant or rejected by the Commission after the assessment of the application by the Commission has begun, the assessment fee paid shall not be refunded and the annual fee paid shall be refunded to the applicant. (7) A re-application after withdrawal by the applicant or rejection by the Commission shall be treated as a new initial application. SOR/2008-123, s. 3. Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 3 Formula Fees Invoicing Sections 17-21 Invoicing 17 (1) Every year before the licence anniversary date, the Commission shall issue to the licensee an invoice for the annual fee payable. (2) The licensee shall pay the fee to the Commission by the later of 30 days after the date of the invoice and the licence anniversary date. Fee Not Affected 18 Changes in the number of any of the items referred to in paragraphs 12(a) to (d) during the fee period do not affect the fee payable for that period. Revocation of Licence 19 (1) If a licence is revoked within the first year after its issuance, there shall be no refund of the annual fee paid. (2) If a licence is revoked after the first year of its issuance and the licensee has paid the annual fee for the current fee period, (a) that fee shall be reduced by an amount equal to the product obtained by multiplying 25% of the annual fee paid by the number of full quarterly periods remaining in the fee period; and (b) the Commission shall refund that amount to the former licensee. SOR/2008-123, s. 4. 20 [Repealed, SOR/2008-123, s. 5] PART 4 Fixed Fees Application 21 This Part applies to applicants in respect of (a) licences to transport nuclear substances under the Packaging and Transport of Nuclear Substances Regulations, 2015, except licences to package or transport under special arrangement; (b) certifications of package designs under the Packaging and Transport Current to June 20, 2022 Last amended on June 12, 2015 of Nuclear Substances Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 4 Fixed Fees Application Sections 21-25 Regulations, 2015, except certifications of designs for special form radioactive material; (c) certifications of radiation device models under the Nuclear Substances and Radiation Devices Regulations; (d) certifications of Class II prescribed models of equipment under the Class II Nuclear Facilities and Prescribed Equipment Regulations; and (e) certifications of exposure device operators under the Nuclear Substances and Radiation Devices Regulations. SOR/2015-145, s. 49. Payment of Fees 22 For each type of application set out in column 1 of Schedule 2, the applicant shall pay to the Commission, with the application, the fee set out in column 2. Withdrawal 23 If an application is withdrawn by the applicant after the assessment of the application by the Commission has begun, there shall be no refund of the fee paid. 24 [Repealed, SOR/2008-123, s. 6] PART 5 Special Project Fees Application 25 This Part applies to applicants and licensees for special projects in respect of (a) licences to package or transport required under paragraph 6(1)(d) of the Packaging and Transport of Nuclear Substances Regulations, 2015; (b) certifications of designs for special form radioactive material under the Packaging and Transport of Nuclear Substances Regulations, 2015; (c) licences or certifications not referred to in Parts 2, 3 or 4; and Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 5 Special Project Fees Application Sections 25-29 (d) information, products or services not referred to in Parts 2, 3 or 4. SOR/2015-145, ss. 48, 49. Calculation of Fee 26 For each special project, the fee payable under this Part is equal to the sum of (a) the product obtained by multiplying the hourly rate referred to in section 14 by the number of hours of direct regulatory activities and (b) if the Commission obtains professional and special services under contract, the cost of those services. Application and Deposit 27 (1) The applicant shall deposit, with the application, the sum of $5,000. (2) The Commission shall apply the deposit against the fee payable. (3) On completion of a special project, any remaining balance of the deposit paid shall be refunded to the applicant. SOR/2008-123, s. 7. Invoicing 28 (1) On a monthly basis, the Commission shall send to each applicant and licensee an invoice for the fees payable. (2) Within 30 days after the date of the invoice, the applicant or licensee shall pay to the Commission the amount invoiced. SOR/2003-212, err.(F), Vol. 141, No. 24. 29 [Repealed, SOR/2008-123, s. 8] Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations PART 6 Transitional, Repeal and Coming into Force Sections 30-32 PART 6 Transitional, Repeal and Coming into Force Transitional Provision 30 (1) Any fees payable within the three years after the coming into force of these Regulations shall be reduced as follows: (a) in the first year, by 15 percent; (b) in the second year, by 10 percent; and (c) in the third year, by 5 percent. (2) Subsection (1) does not apply in respect of the fees payable for special projects referred to in paragraph 25(d). Repeal 31 [Abrogation] Coming into Force 32 These Regulations come into force on the first day of the month following the month in which they are registered. Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 1 SCHEDULE 1 (Sections 10, 15 and 16) PART 1 Fee Formula Numbers Column 1 Column 2 Column 3 Formula Number for Assessment Fee Formula Number for Annual Fee (a) construct (b) operate (c) decommission N/A (a) construct (b) operate (c) decommission N/A Geophysical logging accelerator Particle accelerator medical facility (a) construct (b) operate (c) decommission N/A (a) construct (b) operate (c) decommission N/A (a) construct (b) operate (c) decommission N/A (a) construct (b) operate (c) decommission N/A Item Activity, Facility, Device or Substance Class II Nuclear Facilities and Class II Prescribed Equipment 1 Linac and/or electrostatic particle accelerator research facility Positron Emission Tomography cyclotron facility Pool-type irradiator facility Calibration irradiator facility Other irradiator facility Radioactive source teletherapy machine Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 1 Column 1 Column 2 Column 3 Formula Number for Assessment Fee Formula Number for Annual Fee (a) construct (b) operate (a) construct (b) operate Brachytherapy facility — any remote afterloader other than high or low dose rate Service — Class II prescribed equipment Item Activity, Facility, Device or Substance Brachytherapy facility — high dose rate and low dose rate remote afterloader Dosimetry Services 12 Commercial — external radiation Commercial — internal radiation Commercial — radon progeny Commercial — consolidated licence (any 2 of external radiation, internal radiation and radon progeny) In-house — external radiation In-house — internal radiation In-house — radon progeny In-house — consolidated licence (any 2 1 of external radiation, internal radiation and radon progeny) Nuclear Substances and Radiation Devices 20 Consolidated uses of nuclear substances Gauges (a) fixed gauges (b) portable gauges Industrial radiography Nuclear medicine and human research (a) diagnostic nuclear medicine (b) therapeutic nuclear medicine (c) human research (a) logging — sealed source (b) other petroleum exploration and production (c) borehole tube tagging Petroleum exploration and production Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 1 Column 1 Item Activity, Facility, Device or Substance 25 Column 2 Column 3 Formula Number for Assessment Fee Formula Number for Annual Fee Servicing, installation and dismantling of devices (a) basic servicing — portable gauges 1 or fixed gauges (not both) (b) complex servicing — industrial ra- 1 diography devices or any combination of portable gauges, fixed gauges and industrial radiography devices Unsealed nuclear substances (a) laboratory studies (b) processing a quantity not exceeding 10 GBq (c) processing a quantity exceeding 10 1 GBq (d) repair of components containing radioactive luminous compounds (e) veterinary nuclear medicine (f) manufacturing of nuclear substances (a) low risk (b) medium risk (a) drop shipment (b) less than 740 MBq (c) equal to or greater than 740 MBq (a) device manufacturing (b) calibration (c) medium risk Sealed sources and radiation devices Distribution of nuclear substances Sealed sources – Group II Manual brachytherapy Development and testing of devices Possession of deuterium Storage N/A Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 1 Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 1 PART 2 Fee Formulas Formula Number Fee Formula base hours x hourly rate x compliance coefficient [base hours + (variable hours per location x number of locations)] x hourly rate x compliance coefficient [base hours + (variable hours per device manufacturer x number of device manufacturers)] x hourly rate x compliance coefficient [base hours + (variable hours per treatment room x number of treatment rooms)] x hourly rate x compliance coefficient [base hours + (variable hours per device x number of devices)] x hourly rate x compliance coefficient [base hours + (variable hours per laboratory x number of laboratories)] x hourly rate x compliance coefficient [base hours + (variable hours per location x number of locations) + (variable hours per device x number of devices)] x hourly rate x compliance coefficient [base hours + (variable hours per device manufacturer x number of device manufacturers) + (variable hours per bunker x number of bunkers)] x hourly rate x compliance coefficient [base hours + (variable hours per location x number of locations) + (variable hours per lab x number of labs)] x hourly rate x compliance coefficient [base hours + (variable hours per bunker x number of bunkers)] x hourly rate x compliance coefficient [base hours + (variable hours per type of Class II equipment x number of types of Class II equipment)] x hourly rate x compliance coefficient Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 2 SCHEDULE 2 (Section 22) Fixed Fees Column 1 Column 2 Item Type of Application Fee An application for a licence to transport nuclear material, other than a licence to transport under special arrangement Except in respect of a certification for the package design of a special form radioactive material, an application for certification of a package design $500 (a) having an “A” value (see note) not exceeding 1 with fissile material (i) assessment of a new package design $8,000 (ii) assessment of a package design similar to a certified package design $2,650 (iii) assessment of a package design identical to a certified package design $1,000 (b) having an “A” value greater than 1 and not exceeding 10 with no fissile material (i) assessment of a new package design $12,000 (ii) assessment of a package design similar to a certified package design $4,000 (iii) assessment of a package design identical to a certified package design $1,000 (c) having an “A” value greater than 1 and not exceeding 10 with fissile material (i) assessment of a new package design $20,000 (ii) assessment of a package design similar to a certified package design $6,650 (iii) assessment of a package design identical to a certified package design $1,000 (d) having an “A” value greater than 10 and not exceeding 100 with no fissile material (i) assessment of a new package design $14,000 (ii) assessment of a package design similar to a certified package design $4,650 (iii) assessment of a package design identical to a certified package design $1,000 (e) having an “A” value greater than 10 and not exceeding 100 with fissile material Current to June 20, 2022 Last amended on June 12, 2015 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 2 Item Column 1 Column 2 Type of Application Fee (i) assessment of a new package design $22,000 (ii) assessment of a package design similar to a certified package design $7,350 (iii) assessment of a package design identical to a certified package design $1,000 (f) having an “A” value greater than 100 and not exceeding 3000 with no fissile material (i) assessment of a new package design $20,000 (ii) assessment of a package design similar to a certified package design $6,650 (iii) assessment of a package design identical to a certified package design $1,000 (g) having an “A” value greater than 100 and not exceeding 3000 with fissile material (i) assessment of a new package design $28,000 (ii) assessment of a package design similar to a certified package design $9,300 (iii) assessment of a package design identical to a certified package design $1,000 (h) having an “A” value greater than 3000 with no fissile material (i) assessment of a new package design $24,000 (ii) assessment of a package design similar to a certified package design $8,000 (iii) assessment of a package design identical to a certified package design $1,000 (i) having an “A” value greater than 3000 with fissile material (i) assessment of a new package design $32,000 (ii) assessment of a package design similar to a certified package design $10,650 (iii) assessment of a package design identical to a certified package design $1,000 An application for certification of a radiation device model (a) Type 1 — A device containing nuclear substances in a quantity greater than the exemption quantity and less than 10 times that quantity (i) assessment of a new radiation device model Current to June 20, 2022 Last amended on June 12, 2015 $1,500 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 2 Item Column 1 Column 2 Type of Application Fee (ii) assessment of a radiation device model similar to a certified radiation device model $1,000 (iii) assessment of a radiation device model identical to a certified radiation device model $1,000 (b) Type 2 — A device containing nuclear substances in a quantity equal to or exceeding 10 times the exemption quantity for the following: bone mineral analysis, dew point detection, electronic component testing, fuel gauging, low energy imaging, liquid scintillation counting, radioluminescence, static detection, static elimination, smoke detection, surge voltage protection and X-ray fluorescence analysis (i) assessment of a new radiation device model $3,000 (ii) assessment of a radiation device model similar to a certified radiation device model $1,000 (iii) assessment of a radiation device model identical to a certified radiation device model $1,000 (c) Type 3 — A device containing nuclear substances in a quantity equal to or exceeding 10 times the exemption quantity for the following: beta backscatter gauging, calibration, fixed gauges and portable gauges (i) assessment of a new radiation device model $6,000 (ii) assessment of a radiation device model similar to a certified radiation device model $2,000 (iii) assessment of a radiation device model identical to a certified radiation device model $1,000 (d) Type 4 — A device of the following type: industrial radiography device, self-shielded irradiator and neutron activator (i) assessment of a new radiation device model $9,000 (ii) assessment of a radiation device model similar to a certified radiation device model $3,000 (iii) assessment of a radiation device model identical to a certified radiation device model $1,000 An application for certification of Class II prescribed equipment (i) assessment of new Class II prescribed equipment Current to June 20, 2022 Last amended on June 12, 2015 $9,000 Canadian Nuclear Safety Commission Cost Recovery Fees Regulations SCHEDULE 2 Item Column 1 Column 2 Type of Application Fee (ii) assessment of Class II prescribed equipment similar to certified Class II prescribed equipment $3,000 (iii) assessment of Class II prescribed equipment identical to certified Class II prescribed equipment $1,000 An application for certification of an exposure device operator $1,000 NOTE: “A” value means the maximum number obtained by dividing the quantity of radioactivity in the package design by the appropriate “A1” or “A2” value as defined in the Packaging and Transport of Nuclear Substances Regulations, 2015. SOR/2015-145, s. 49. Current to June 20, 2022 Last amended on June 12, 2015

CONSOLIDATION Canadian Payments Association By-law No. 1 — General SOR/2017-1 Current to June 20, 2022 Last amended on June 1, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 1, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 1, 2022 TABLE OF PROVISIONS Canadian Payments Association By-law No. 1 — General Interpretation 1 Definitions Members of the Association Banks and Authorized Foreign Banks 2 Registration as member Application for Membership 3 Contents of application Additional information Payment of dues Change in Circumstances 6 Notification — change in circumstances 6.1 Bridge institution Suspension of Member’s Rights 7 Suspension Application of By-law No. 6 Reinstatement Stakeholder Advisory Council Appointment 10 Maximum number of members Eligibility — criteria Evaluation of nominees Term and reappointment Removal Cessation of Membership 15 When membership ceases Vacancy on Council 16 Elected directors Other Council members Remuneration 17.1 Class Current to June 20, 2022 Last amended on June 20, 2022 ii Canadian Payments Association By-law No. 1 — General TABLE OF PROVISIONS Member Advisory Council Appointment 18 Maximum number of members Eligibility — criteria Term and reappointment Removal Cessation of Membership 22 When membership ceases Vacancy on Council 23 Elected directors Other Council members Repeal Coming into Force 26 Registration Current to June 20, 2022 Last amended on June 20, 2022 iv Registration SOR/2017-1 January 3, 2017 CANADIAN PAYMENTS ACT Canadian Payments Association By-law No. 1 — General The Board of Directors of the Canadian Payments Association, pursuant to subsection 18(1)a of the Canadian Payments Actb, makes the annexed Canadian Payments Association By-law No. 1 — General. Ottawa, December 1, 2016 Eileen Mercier Chairperson of the Board of Directors of the Canadian Payments Association The Minister of Finance, pursuant to subsection 18(2)c of the Canadian Payments Actb, approves the annexed Canadian Payments Association By-law No. 1 — General, made by the Board of Directors of the Canadian Payments Association. Ottawa, December 23, 2016 William Francis Morneau Minister of Finance a S.C. 2014, c. 39, ss. 342(1) to (4) b R.S., c. C-21; S.C. 2001, c. 9, s. 218 c S.C. 2014, c. 39, s. 342(5) Current to June 20, 2022 Last amended on June 20, 2022 Interpretation Definitions 1 The following definitions apply in this By-law. Act means the Canadian Payments Act. (Loi) Member Advisory Council means the Council established under section 21.4 of the Act. (comité consultatif des membres) payment service provider means a person who, or an entity that, supports the operation, maintenance and development or enhancement of payment systems that directly or indirectly interface with the national clearing and settlement systems. (fournisseur de services de paiement) payment system means a system or arrangement for the exchange of messages effecting, ordering, enabling or facilitating the making of payments or transfers of value that are subsequently cleared and settled as payment items through the systems operated by the Association. (système de paiement) stakeholder means a person who, or an entity that, is a user or a payment service provider or represents the interests of a group of users or payment service providers, but is not a member or entitled to be a member under subsection 4(2) of the Act. (intervenant) Stakeholder Advisory Council means the Council established under section 21.2 of the Act. (comité consultatif des intervenants) Members of the Association Banks and Authorized Foreign Banks Registration as member 2 (1) The Association must register every bank and every authorized foreign bank as a member. Information required (2) Every bank, on the day on which it comes into existence, and every authorized foreign bank, on the effective date of the order permitting it to establish a branch in Canada under subsection 524(1) of the Bank Act, must provide the Association with the following: Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Members of the Association Banks and Authorized Foreign Banks Sections 2-3 (a) its name and the date on which and method by which it came into existence; (b) the date on which it intends to commence operations; (c) the address of its head office or another address — including an email address — designated by it as its address for the delivery of notices; (d) the name and address of its president or chief executive officer; (e) the names and addresses of its directors and senior officers; (f) a certified copy of its incorporating instrument or letters patent; (g) a certified copy of its by-laws; (h) a copy of its audited financial statements for the last five fiscal years, or for all of its fiscal years if it has existed for less than five years; (i) its authorization for the Association to contact and to receive information about it from the Office of the Superintendent of Financial Institutions and, in the case of an authorized foreign bank, the regulatory authority in the foreign country in which it was incorporated or formed; and (j) its agreement to provide any other information about it that may be required by the Association in connection with the objects, business or affairs of the Association. Application for Membership Contents of application 3 Every application for membership in the Association by an applicant that is entitled to be a member under subsection 4(2) of the Act must include the following: (a) the applicant’s name and the date on which and method by which it came into existence; (b) the address of its head office or another address — including an email address — designated by it as its address for the delivery of notices; (c) the name and address of its president or chief executive officer; Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Members of the Association Application for Membership Sections 3-4 (d) the names and addresses of its directors and senior officers; (e) a certified copy of the resolution of its board of directors or executive committee authorizing the application; (f) a copy of its audited financial statements for the last five fiscal years, or for all of its fiscal years if the applicant has existed for less than five years; (g) a certified copy of its charter, letters patent or incorporating instrument; (h) a certified copy of its by-laws; and (i) its agreement to provide any other information about it that may be required by the Association in connection with the objects, business or affairs of the Association. Additional information 4 The applicant must also provide to the Association, (a) if it is subject to a regulatory authority, the name of the regulatory authority and the applicant’s authorization for the Association to contact and receive information about the applicant from that regulatory authority; (b) if it is a securities dealer, evidence of its membership in one of the organizations referred to in section 2 of the Canadian Payments Association Membership Requirements Regulations and evidence of registration as a securities dealer under provincial laws; (c) if it is a qualified corporation, on behalf of its money market mutual fund, a copy of the most recent version of its prospectus, a copy of the prospectus receipt from a securities commission, a copy of its most recently published list of investments and a legal opinion certifying that the applicant meets all of the membership requirements set out in the Act, the regulations and the by-laws; (d) if it is a trustee of a qualified trust, a certified copy of its trust agreement, a copy of the most recent version of its prospectus, a copy of the prospectus receipt from a securities commission, a copy of its most recently published list of investments and a legal opinion certifying that the applicant meets all of the membership requirements set out in the Act, the regulations and the by-laws; (e) if it is a central, a trust company or a loan company, a declaration setting out that it accepts deposits Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Members of the Association Application for Membership Sections 4-6.1 transferable by order and, if applicable, its confirmation of a clearing arrangement; and (f) if it accepts deposits transferable by order, a declaration setting out that it accepts deposits transferable by order, evidence that the deposits made with the applicant are insured or guaranteed under a federal or provincial statute and, if applicable, its confirmation of a clearing arrangement. Payment of dues 5 The applicant is liable to pay dues to the Association on the day on which its membership commences. Change in Circumstances Notification — change in circumstances 6 Every member must notify the Association without delay of any change in circumstances that would affect their entitlement to be a member under subsection 4(2) of the Act. Bridge institution 6.1 A member that is a federal institution, as defined in section 2 of the Canada Deposit Insurance Corporation Act, and is designated as a bridge institution for another member by an order made under paragraph 39.13(1)(c) of that Act is deemed, as of the date and time specified in the order for it to assume that other member’s deposit liabilities, to have, as between itself and all of the other members except that other member for whom it has been designated as a bridge institution, acquired all of that other member’s rights under the by-laws and assumed all of that other member’s obligations to those other members under the by-laws, in respect of the exchange, clearing or settlement of payments. SOR/2020-167, s. 9. Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Members of the Association Suspension of Member’s Rights Section 7 Suspension of Member’s Rights Suspension 7 (1) Despite the Canadian Payments Association Bylaw No. 6 — Compliance, the Board may suspend one or more of the rights of a member if (a) the member has failed on more than one occasion to comply with any provision of the Act, the by-laws or the rules; (b) a liquidator, a trustee in bankruptcy, a receiver, a receiver-manager or a sequestrator is appointed by an authorized person or a court of competent jurisdiction to take possession of all, or any part of, the member’s assets or undertakings; or (c) a member proposes any arrangement or composition with its creditors, invokes any statute in that regard or commits any act of bankruptcy. Exception (1.1) The Board must not suspend a member’s rights under paragraph (1)(b) or (c) if the member is the subject of an order made under subsection 39.13(1) of the Canada Deposit Insurance Corporation Act. Notice to member — suspension (2) The Board must, as soon as feasible, notify the member in writing of its decision to suspend the member’s rights and the reasons for the suspension and, if the Board considers it necessary, must notify at the same time the other members in writing of the suspension. Review (3) If the member requests a review within five days after receiving the notice, the Board must review its decision and provide the member with an opportunity to make representations. Notice to member — review (4) After the review, the Board must, as soon as feasible, notify the member in writing of its decision and the reasons for it. The Board must notify at the same time the other members in writing of its decision and reasons if (a) the members were previously notified of the suspension under subsection (2) and the suspension was terminated; or (b) the members were not previously notified of the suspension under subsection (2) and the suspension was confirmed. Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Members of the Association Suspension of Member’s Rights Sections 7-10 Notice to other members (5) The Board must notify the other members in writing of the suspension if no request for a review is received within the time period specified in subsection (3) and the Board did not previously notify the other members under subsection (2). Survival of obligation to pay (6) Despite the suspension of a member’s rights, the member continues to be liable to pay dues and fees to the Association. SOR/2020-167, s. 10. Application of By-law No. 6 8 The suspension of a member’s rights under section 7 does not affect the operation of Canadian Payments Association By-law No. 6 — Compliance in respect of the member. Reinstatement 9 The Board must reinstate the rights of a member that have been suspended under section 7 if the member applies for reinstatement and the reasons for the suspension no longer exist. Stakeholder Advisory Council Appointment Maximum number of members 10 (1) The Stakeholder Advisory Council is to consist of no more than 20 persons, of which at least one but no more than two must be elected directors of the Association. Composition — criteria (2) The Council must include (a) at least 12 persons who are representative of users, of which at least two must be representative of consumers, at least one must be representative of the retail sector, at least two must be representative of the federal and provincial governments and at least one must be representative of the treasury and cash management services sector; and (b) at least one person who is representative of payment service providers. SOR/2021-37, s. 1. Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Stakeholder Advisory Council Appointment Sections 11-12 Eligibility — criteria 11 Every person appointed to the Stakeholder Advisory Council, other than an elected director of the Association, must (a) represent the interests of a particular stakeholder; (b) not be a director, officer or employee of a member or of a person entitled to be a member under subsection 4(2) of the Act; and (c) not be a director of the Association. SOR/2021-37, s. 2. Evaluation of nominees 12 (1) In consultation with the Minister of Finance, the Board must evaluate the nomination of every person who is eligible to be appointed to the Council and, in doing so, must (a) take into consideration whether the stakeholder whose interests would be represented by the nominee has other established consultative processes for directly articulating that stakeholder’s perspectives to the Association or to any of its working groups or committees; (b) give preference to nominees who represent stakeholders whose interests are national in scope; (c) with respect to nominees who are representative of users, give preference to those nominees who represent associations, groups, organizations or other entities that represent the interests of a broad constituency or, in the absence of such nominees, to nominees who represent the interests of a prominent corporation within their industry; and (d) with respect to nominees who are representative of payment service providers, give preference to nominees who represent associations, groups, organizations or other entities that represent the common interests of the majority of participants in a particular industry or, in the absence of such nominees, to nominees who represent the interests of a prominent corporation within their industry. Other criteria (2) If, after each nominee is evaluated in accordance with the requirements of sections 10 and 11 and subsection (1), the number of nominees who are qualified exceeds the number of vacancies on the Council, the Board may consider Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Stakeholder Advisory Council Appointment Sections 12-14 (a) whether the stakeholder whose interests would be represented by the nominee is already adequately represented on the Council; (b) the business of the stakeholder whose interests would be represented by the nominee and its degree of reliance on the payment system; (c) the level of research and development with regard to payment systems that has been undertaken by the stakeholder whose interests would be represented by the nominee; (d) the nominee’s affiliations or experience with international organizations that have an interest relating to payment systems and the extent of those affiliations and that experience; and (e) the skills, expertise and experience that the Board considers necessary to permit the Council to carry out its responsibilities effectively. Term and reappointment 13 (1) Members of the Stakeholder Advisory Council, other than elected directors of the Association, are to be appointed for a term of no more than three years and may be reappointed for any number of additional terms. Elected directors (2) A member of the Council who is an elected director of the Association must be appointed for a term fixed by the Board and may be reappointed for any number of additional terms. SOR/2021-37, s. 3. Removal 14 On the recommendation of the chairperson of the Stakeholder Advisory Council, and after consultation with the Minister of Finance, the Board may remove a Council member, other than an elected director of the Association, from office if the Council member (a) has been absent without just cause from three consecutive meetings of the Council; (b) represents the interests of a stakeholder that has ceased to exist or is no longer a stakeholder; or (c) no longer meets the eligiblity criteria that are set out in the Act or this By-law. Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Stakeholder Advisory Council Cessation of Membership Sections 15-17 Cessation of Membership When membership ceases 15 A person ceases to be a member of the Stakeholder Advisory Council when (a) their term expires; (b) they are unable to act due to an extended incapacity or illness; (c) they are removed from office under section 14; (d) they cease to be an elected director of the Association; or (e) they resign, in which case their resignation takes effect on the later of (i) the day on which their resignation is given to the Board, and (ii) the day specified in their resignation. Vacancy on Council Elected directors 16 If a vacancy occurs because an elected director of the Association ceases to be a member of the Stakeholder Advisory Council before their term would have expired, and if no other Council member is an elected director, the Board must appoint an elected director to the Council for the remainder of that term. Other Council members 17 (1) If a vacancy occurs because a member of the Council, other than an elected director of the Association, is removed under paragraph 14(a) or (c) or ceases to be a member under paragraph 15(b) or (e), (a) in the case where the vacancy occurs three months or more before the day on which their term would have expired, the stakeholder whose interests were represented by that Council member may nominate a substitute for the remainder of that term; or (b) in any other case, the vacancy must not be filled. No stakeholder (2) If a vacancy occurs because a member of the Council is removed under paragraph 14(b), (a) in the case where the vacancy occurs one year or more before the day on which their term would have Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Stakeholder Advisory Council Vacancy on Council Sections 17-18 expired, the Board may appoint a substitute for the remainder of that term; or (b) in any other case, the vacancy must not be filled. Substitute appointed by Board (3) If the stakeholder mentioned in paragraph (1)(a) fails to nominate a substitute within the period specified in the notice of vacancy, the Board may appoint a substitute. Remuneration Class 17.1 Members of the Stakeholder Advisory Council who represent consumers are prescribed as a class for the purposes of subsection 21.2(7) of the Act. SOR/2021-37, s. 4. Member Advisory Council Appointment Maximum number of members 18 (1) The Member Advisory Council must consist of no more than 20 members, of which number no more than two may be elected directors of the Association. Composition — criteria (2) The Council must include at least six members who are representative of direct participants, at least two members who are representative of group clearers and at least four members who are representative of indirect participants. Definitions (3) The following definitions apply in subsection (2). direct participant means (a) a direct clearer as defined in section 1 of the Canadian Payments Association By-law No. 3 — Payment Items and Automated Clearing Settlement System; (b) [Repealed, SOR/2021-182, s. 56] Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Member Advisory Council Appointment Sections 18-20 (c) a participant as defined in section 1 the Canadian Payments Association By-law No. 9 — Lynx, except a group clearer; or (d) a party to any clearing and settlement system, payment system or system or arrangement that is established or operated by the Association, except (i) the Automated Clearing Settlement System as defined in section 1 of the Canadian Payments Association By-law No. 3 — Payment Items and Automated Clearing Settlement System, (ii) [Repealed, SOR/2021-182, s. 56] (iii) Lynx as defined in section 1 of the Canadian Payments Association By-law No. 9 — Lynx. (participant direct) group clearer means a group clearer as defined in section 1 of the Canadian Payments Association By-law No. 3 — Payment Items and Automated Clearing Settlement System. (adhérent-correspondant de groupe) indirect participant means a member that, in the normal course of business, does not maintain a settlement account at the Bank of Canada. (participant indirect) SOR/2021-182, s. 56. Eligibility — criteria 19 (1) Every person appointed to the Member Advisory Council, other an elected director of the Association, must be a director, officer or employee of a member and must represent the interests of that member. Other criteria (2) The members of the Council must have, as a group, the skills, expertise and experience that the Board considers necessary to permit the Council to carry out its responsibilities effectively. Term and reappointment 20 (1) Members of the Member Advisory Council must be appointed for a term of no more than three years and may be reappointed for any number of additional terms. Elected directors (2) Despite subsection (1), a member of the Council who is an elected director of the Association must be appointed for a term fixed by the Board and may be reappointed for any number of additional terms. Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Member Advisory Council Appointment Sections 21-24 Removal 21 On the recommendation of the chairperson of the Member Advisory Council, the Board may remove a Council member, other than an elected director of the Association, from office if the Council member (a) has been absent without just cause from three consecutive meetings of the Council; or (b) no longer meets the eligibility criteria that are set out in the Act or in this By-law. Cessation of Membership When membership ceases 22 A person ceases to be a member of the Member Advisory Council when (a) their term expires; (b) they are unable to act due to an extended incapacity or illness; (c) they are removed from office under section 21; (d) they cease to be an elected director of the Association; (e) they cease to be a director, officer or employee of the member whose interests they represent; or (f) they resign, in which case their resignation takes effect on the later of (i) the day on which their resignation is given to the Board, and (ii) the day specified in their resignation. Vacancy on Council Elected directors 23 If a vacancy occurs because an elected director of the Association ceases to be a member of the Member Advisory Council before their term would have expired, the Board may appoint an elected director to the Council for the remainder of that term. Other Council members 24 (1) If a vacancy occurs because a member of the Council, other than an elected director of the Association, ceases to be a member under section 22, Current to June 20, 2022 Last amended on June 20, 2022 Canadian Payments Association By-law No. 1 — General Member Advisory Council Vacancy on Council Sections 24-26 (a) in the case where the vacancy occurs three months or more before the day on which their term would have expired, the member whose interests were represented by that Council member may nominate a substitute for the remainder of that term; or (b) in any other case, the vacancy must not be filled. Substitute appointed by Board (2) If the member mentioned in paragraph (1)(a) fails to nominate a substitute within the period specified in the notice of vacancy, the Board may appoint a substitute. Repeal 25 [Repeal] Coming into Force Registration 26 This By-law comes into force on the day on which it is registered. Current to June 20, 2022 Last amended on June 20, 2022

CONSOLIDATION Cost of Borrowing (Banks) Regulations SOR/2001-101 Current to June 20, 2022 Last amended on March 16, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on March 16, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on March 16, 2020 TABLE OF PROVISIONS Cost of Borrowing (Banks) Regulations 1 Interpretation Application Cost of Borrowing Calculation Annual Interest Rate Included and Excluded Charges Disclosure — General Manner Timing of Initial Disclosure Disclosure — Content Fixed Interest Loans for a Fixed Amount Variable Interest Loans for a Fixed Amount Lines of Credit Credit Card Applications Credit Cards Changes in Circumstances Amendments to Credit Agreements Renewals of Mortgages or Hypothecs Waiver of Payments Cancellation of Optional Services Current to June 20, 2022 Last amended on March 16, 2020 ii Cost of Borrowing (Banks) Regulations TABLE OF PROVISIONS Prepayment of Loans Default Charges Advertising Loans for a Fixed Amount Lines of Credit Credit Cards Interest-free Periods Transitional Repeal Coming into Force SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 Current to June 20, 2022 Last amended on March 16, 2020 iv Registration SOR/2001-101 March 15, 2001 BANK ACT Cost of Borrowing (Banks) Regulations P.C. 2001-367 March 15, 2001 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 449 to 456a, 458b and 668c of the Bank Actd, hereby makes the annexed Cost of Borrowing (Banks) Regulations. a S.C. 1997, c. 15, ss. 49 to 53 b S.C. 1999, c. 28, s. 24 c S.C. 1999, c. 28, s. 64, c. 31, s. 16 d S.C. 1991, c. 46 Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Interpretation 1 The definitions in this section apply in these Regulations. Act means the Bank Act. (Loi) APR means the cost of borrowing for a loan under a credit agreement expressed as an annual rate on the principal referred to in subsection 3(1). (TAC) borrower includes a person to whom a loan is proposed to be made and a holder, or an applicant to become a holder, of a credit card. (emprunteur) credit agreement includes an agreement for a line of credit, a credit card or any kind of loan. (convention de crédit) disbursement charge means a charge, other than one referred to in subsection 5(1), to recover an expense incurred by a bank to arrange, document, insure or secure a credit agreement. It includes a charge referred to in paragraphs 5(2)(c) and (f) to (h). (frais de débours) hypothec means a hypothec on immovable property. (hypothèque) principal means the amount borrowed under a credit agreement but does not include any cost of borrowing. (capital) public index means an interest rate, or a variable base rate for an interest rate, that is published at least weekly in a newspaper or magazine of general circulation, or in some media of general circulation or distribution, in areas where borrowers whose credit agreements are governed by that interest rate reside. (indice publié) Application 2 These Regulations apply to credit agreements, other than a credit agreement entered into (a) for business purposes of a borrower; (b) with a borrower that is not a natural person; (c) under the terms of the Canada Student Loans Act; or Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Application Sections 2-3 (d) under the terms of any Act of Parliament or of the legislature of a province that relates to student loans and that requires the rate of interest or the discount that may apply to the borrower to be disclosed to the borrower. SOR/2009-258, s. 1. Cost of Borrowing Calculation 3 (1) For the purpose of section 451 of the Act, the cost of borrowing for a loan under a credit agreement, other than a loan obtained through the use of a credit card or line of credit, is to be expressed as an annual rate on the principal, as follows: APR = (C/(T×P)) × 100 where APR is the annual percentage rate cost of borrowing; C is an amount that represents the cost of borrowing within the meaning of section 5 over the term of the loan; P is the average of the principal of the loan outstanding at the end of each period for the calculation of interest under the credit agreement, before subtracting any payment that is due at that time; and T is the term of the loan in years, expressed to at least two decimal points of significance. (2) For the purpose of the APR calculation under subsection (1), (a) the APR may be rounded off to the nearest eighth of a per cent; (b) each instalment payment made on a loan must be applied first to the accumulated cost of borrowing and then to the outstanding principal; (c) a period of (i) one month is 1/12 of a year, (ii) one week is 1/52 of a year, and (iii) one day is 1/365 of a year; (d) if the annual interest rate underlying the calculation is variable over the period of the loan, it must be Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Cost of Borrowing Calculation Sections 3-5 set as the annual interest rate that applies on the day that the calculation is made; (e) if there are no instalment payments under a credit agreement, then the APR must be calculated on the basis that the outstanding principal is to be repaid in one lump sum at the end of the term of the loan; and (f) a credit agreement for an amount that comprises, in whole or in part, an outstanding balance from a prior credit agreement is a new credit agreement for the purpose of the calculation. (3) For the purpose of section 451 of the Act, the cost of borrowing for a loan obtained under a credit card agreement or line of credit is to be expressed as an annual rate, as follows: (a) if the loan has a fixed annual interest rate, that annual interest rate; or (b) if the loan has a variable interest rate, the annual interest rate that applies on the date of the disclosure. Annual Interest Rate 4 The APR for a credit agreement is the annual interest rate if there is no cost of borrowing other than interest. Included and Excluded Charges 5 (1) Subject to subsection (2), the cost of borrowing for a loan under a credit agreement, other than an agreement for a credit card or line of credit, consists of all the costs of borrowing under the loan over its term, in particular the interest or discount that applies to the loan in accordance with section 449 of the Act, and including the following charges: (a) administrative charges, including charges for services, transactions or any other activity in relation to the loan; (b) charges for the services, or disbursements, of a lawyer or notary that a bank required the borrower to retain; (c) insurance charges other than those excluded under paragraphs (2)(a), (f) and (h); Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Cost of Borrowing Included and Excluded Charges Section 5 (d) charges for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the bank to the broker; and (e) charges for appraisal, inspection or surveying services, other than those mentioned in paragraph (2)(g), related to property that is security for a loan, if those services are required by the bank. (2) The cost of borrowing for a loan does not include (a) charges for insurance on the loan if (i) the insurance is optional, or (ii) the borrower is its beneficiary and the amount insured reflects the value of an asset that is security for the loan; (b) charges for an overdraft; (c) fees paid to register documents or obtain information from a public registry about security interests related to property given as security; (d) penalty charges for the prepayment of a loan; (e) charges for the services, or disbursements, of a lawyer or notary, other than those mentioned in paragraph (1)(b); (f) charges for insurance against defects in title to real or immovable property, if the insurance is paid for directly by the borrower; (g) charges for appraisal, inspection or surveying services provided directly to the borrower in relation to property that is security for a loan; (h) charges for insurance against default on a high-ratio mortgage or hypothec; (i) fees to maintain a tax account that are (i) required for a mortgage or hypothec referred to in paragraph (h), or (ii) optional; (j) any fee to discharge a security interest; or (k) default charges. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Cost of Borrowing Included and Excluded Charges Sections 5-6 Disclosure — General Manner 6 (1) For the purpose of subsection 450(1) of the Act, a bank that grants credit must, in writing, provide the borrower with a disclosure statement that provides the information required by these Regulations to be disclosed. (2) A disclosure statement may be a separate document or may be part of a credit agreement or an application for a credit agreement. (2.1) For a disclosure statement that is part of a credit agreement in respect of a loan, a line of credit or a credit card or an application for a credit card, (a) the disclosure statement must be presented in a consolidated manner in a single location in that agreement or application; and (b) the applicable information box, as set out in one of Schedules 1 to 5, containing the information referred to in that Schedule, must be presented at the beginning of the agreement or application. (2.2) For a disclosure statement that is separate from the credit agreement or the application, (a) the disclosure statement must be provided before entering into the agreement or together with the agreement or the application; and (b) the applicable information box, as set out in one of Schedules 1 to 5, containing the information referred to in that Schedule, must be presented at the beginning of the disclosure statement. (2.3) Numbers that are set out in the information box, including numbers that refer to an interest rate, a time period, a date or a dollar amount, are not required to be repeated in the disclosure statement but may instead be referenced in it. (2.4) In order to maximize its legibility, the information in the information box must be presented with (a) text in an easily readable font style and font size of at least Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — General Manner Sections 6-6.1 (i) 12 points, with bold font for titles and numbers, including numbers that refer to an interest rate, a time period, a date or a dollar amount, and (ii) 10 points for any other text; (b) standard spacing between words and characters, such that the text does not appear to be in a font smaller than a 10-point font; (c) margins above, below and to either side of the text so that white space is provided around the text and the text is clearly visible; and (d) dark text on a light background in order to maximize the contrast so that the text is clearly visible. (3) Information disclosed in a disclosure statement may be based on an assumption or estimate if the assumption or estimate is reasonable and the information disclosed by it (a) cannot be known by the bank when it makes the statement; and (b) is identified to the borrower as an assumption or estimate. (4) Any disclosure that is required to be made by a bank under these Regulations must be made in language, and presented in a manner, that is clear, simple and not misleading. (5) [Repealed, SOR/2009-258, s. 2] (6) A disclosure statement that is sent to the borrower by mail is considered to be provided to the borrower on the fifth business day after the postmark date. SOR/2009-258, s. 2; SOR/2014-273, s. 5(F); SOR/2020-47, s. 1. 6.1 (1) Subject to subsections (2) and (3), if a bank enters into a credit agreement with two or more borrowers, it must provide the disclosure statement referred to in subsection 6(1) to all of the borrowers. (2) If all of the borrowers have consented, orally or in writing, in paper or electronic form, to the provision of the disclosure statement to one of the borrowers on their behalf, the bank must provide the statement to that borrower. (3) If two or more but not all of the borrowers have consented, orally or in writing, in paper or electronic form, to the provision of the disclosure statement on their behalf to one of the consenting borrowers, the bank may provide the statement to that borrower on their behalf, if Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — General Manner Sections 6.1-8 it also provides the statement to every borrower that has not so consented. (4) If the consent referred to in subsection (2) or (3) is given orally by a borrower, the bank must provide confirmation of that consent to the borrower in writing, in paper or electronic form. SOR/2009-258, s. 3; SOR/2020-47, s. 2. Timing of Initial Disclosure 7 (1) A bank that proposes to enter into a credit agreement with a borrower must provide the borrower with the initial disclosure statement required by these Regulations on or before the earlier of the making of a payment, other than a disbursement charge, in relation to the credit agreement by the borrower and (a) two clear business days before the entering into the credit agreement by the borrower and the bank, in the case of a credit agreement for a mortgage or hypothec; or (b) the entering into the credit agreement by the borrower and the bank, in any other case. (2) Paragraph (1)(a) does not apply if (a) the borrower consents to being provided with the initial disclosure statement for the credit agreement in accordance with paragraph (1)(b); (b) the borrower obtains independent legal advice; (c) a rescission period of at least two clear business days is provided in the credit agreement; or (d) favourable terms that reduce the cost of borrowing are provided in the credit agreement. SOR/2009-258, s. 4; SOR/2014-273, s. 6(F); SOR/2016-142, s. 1; SOR/2020-47, s. 3. Disclosure — Content Fixed Interest Loans for a Fixed Amount 8 (1) A bank that enters into a credit agreement for a loan for a fixed interest rate for a fixed amount, to be repaid on a fixed future date or by instalment payments, must provide the borrower with an initial disclosure statement that includes the following information: Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Fixed Interest Loans for a Fixed Amount Section 8 (a) the principal amount of the loan; (b) the amount of the advance, or any advances, of the principal and when it is, or they are, to be made; (c) the total amount of all payments; (d) the cost of borrowing over the term of the loan, expressed as an amount; (e) the term of the loan, and the period of amortization if different from the term; (f) the annual interest rate and the circumstances under which it is compounded, if any; (g) the APR, when it differs from the annual interest rate; (h) the date on and after which interest is charged and information concerning any period during which interest does not accrue; (i) the amount of each payment and when it is due; (j) the fact that each payment made on a loan must be applied first to the accumulated cost of borrowing and then to the outstanding principal; (k) information about any optional service in relation to the credit agreement that the borrower accepts, the charges for each optional service and the conditions under which the borrower may cancel the service if that information is not disclosed in a separate statement before the optional service is provided; (l) the disclosure required by paragraph 452(1)(a) of the Act, including a description of any components that comprise a formula to calculate a rebate, charge or penalty in the event that the borrower exercises the right to repay the amount borrowed before the maturity of the loan and, if section 17 applies, the formula set out in subsection 17(4); (m) the disclosure required by paragraph 452(1)(b) of the Act, including default charges that may be imposed under section 18; (n) the property, if any, over which the bank takes a security interest under the credit agreement; (o) any charge for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the bank to the broker; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Fixed Interest Loans for a Fixed Amount Sections 8-9 (p) the existence of a fee to discharge a security interest and the amount of the fee on the day that the statement was provided; and (q) the nature and amount of any other charge, other than interest charges; (2) If the missing of a scheduled instalment payment or the imposition of a default charge for a missed scheduled instalment payment increases the outstanding balance of a loan referred to in subsection (1) with the result that each subsequently scheduled instalment payment does not cover the interest accrued during the period for which it was scheduled, the bank must, at most 30 days after the missed payment or the imposition of the default charge, provide the borrower with a subsequent disclosure statement that describes the situation and its consequences. Variable Interest Loans for a Fixed Amount 9 (1) A bank that enters into a credit agreement for a loan with a variable interest rate for a fixed amount, to be repaid on a fixed future date or by instalment payments, must provide an initial disclosure statement that includes the following information in addition to that required by section 8: (a) the annual rate of interest that applies on the date of the disclosure; (b) the method for determining the annual interest rate and when that determination is made; (c) the amount of each payment based on the annual interest rate that applies on the date of the disclosure and the dates when those payments are due; (d) the total amount of all payments and of the cost of borrowing based on that annual interest rate; (e) if the loan is to be paid by instalment payments and the amount to be paid is not adjusted automatically to reflect changes in the annual interest rate that apply to each instalment payment, (i) the triggering annual interest rate above which the amount paid under a scheduled instalment payment on the initial principal does not cover the interest due on the instalment payment, and (ii) the fact that negative amortization is possible; and Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Variable Interest Loans for a Fixed Amount Sections 9-10 (f) if the loan does not have regularly scheduled payments, (i) the conditions that must occur for the entire outstanding balance, or part of it, to become due, or (ii) which provisions of the credit agreement set out those conditions. (2) If the variable interest rate for the loan is determined by adding or subtracting a fixed percentage rate of interest to or from a public index that is a variable rate, the bank must, at least once every 12 months, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the annual interest rate at the beginning and end of the period covered by the disclosure; (b) the outstanding balance at the beginning and end of the period covered by the disclosure; and (c) the amount of each instalment payment due under a payment schedule and the time when each payment is due, based on the annual interest rate that applies at the end of the period covered by the disclosure. (3) If the variable interest rate for the loan is determined by a method other than that referred to in subsection (2), the bank must, at most 30 days after increasing the annual interest rate by more than 1% above the most recently disclosed rate, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the new annual interest rate and the date on which it takes effect; and (b) the amount of each instalment payment and the time when each payment is due, for payments that are affected by the new annual interest rate. Lines of Credit 10 (1) A bank that enters into a credit agreement for a line of credit must provide the borrower with an initial disclosure statement that includes the following information: (a) the initial credit limit, if it is known at the time the disclosure is made; (b) the annual interest rate, or the method for determining it if it is variable; (c) the nature and amounts of any non-interest charges; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Lines of Credit Section 10 (d) the minimum payment during each payment period or the method for determining it; (e) each period for which a statement of account is to be provided; (f) the date on and after which interest accrues and information concerning any grace period that applies; (g) the particulars of the charges or penalties referred to in paragraph 452(1)(b) of the Act, including default charges that may be imposed under section 18 of these Regulations; (h) the property, if any, over which the bank takes a security interest under the credit agreement; (i) information about any optional service in relation to the credit agreement that the borrower accepts, the charges for each optional service and the conditions under which the borrower may cancel the service if that information is not disclosed in a separate statement before the optional service is provided; (j) a local or toll-free telephone number, or a telephone number with a prominent indication that collect calls are accepted, that the borrower may use to get information about the account during the bank’s regular business hours; and (k) any charge for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the bank to the broker. (2) If the initial credit limit is not known when the initial disclosure statement is made, the bank must disclose it in (a) the first statement of account provided to the borrower; or (b) a separate statement that the borrower receives on or before the date on which the borrower receives that first statement of account. (3) Subject to subsections (4) and (5), the bank must, at least once a month, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the period covered and the opening and closing balances in the period; (b) an itemized statement of account that discloses each amount credited or charged, including interest, and the dates when those amounts were posted to the account; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Lines of Credit Sections 10-11 (c) the sum for payments and the sum for credit advances and non-interest and interest charges; (d) the annual interest rate that applied on each day in the period and the total of interest charged under those rates in the period; (e) the credit limit and the amount of credit available at the end of the period; (f) the minimum payment and its due date; (g) the borrower’s rights and obligations regarding any billing error that may appear in the statement of account; and (h) a local or toll-free telephone number, or a telephone number with a prominent indication that collect calls are accepted, that the borrower may use to get information about the account during the bank’s regular business hours. (4) The subsequent periodic disclosure statement is not required to be provided for a period during which there have been no advances or payments and (a) there is no outstanding balance at the end of the period; or (b) the borrower has notice that their credit agreement has been suspended or cancelled due to default and the bank has demanded payment of the outstanding balance. (5) The subsequent periodic disclosure statement may be provided once in a three-month period, either in respect of that period or in respect of the last month of that period, if, during that period, (a) there have been no advances or payments; (b) there is an outstanding balance of less than $10; and (c) no interest or fee is being charged or accrued. SOR/2009-258, s. 5. Credit Card Applications 11 (1) A bank that issues credit cards and that distributes an application form for credit cards must specify the following information in the form or in a document accompanying it, including the date on which each of the matters mentioned takes effect: (a) in the case of a credit card with a Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Credit Card Applications Sections 11-12 (i) fixed rate of interest, the annual interest rate, or (ii) variable interest rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the public index and the fixed percentage rate to be added or subtracted from it; (b) the day on and after which interest accrues and information concerning any grace period that applies; and (c) the amount of any non-interest charges. (2) If the information box set out in Schedule 4, containing the information required by paragraph 6(2.1)(b) or (2.2)(b), as applicable, is included in an application form for a credit card or accompanies that application form, the bank is considered to have met the requirements of subsection (1). (3) If an applicant for a credit card applies by telephone or any electronic means, the bank must disclose to them the information required by paragraphs (1)(a) to (c) at the time of the application. (4) If a bank that issues credit cards solicits applications for them in person, by mail, by telephone or by any electronic means, the information required by paragraphs (1)(a) and (c) must be disclosed at the time of the solicitation. SOR/2009-258, s. 6; SOR/2014-273, s. 7(F). Credit Cards 12 (1) A bank that enters into a credit agreement for a credit card must provide the borrower with an initial disclosure statement that includes the following information in addition to that required by paragraphs 10(1)(a) and (c) to (k): (a) the manner in which interest is calculated and the information required by paragraph 11(1)(a); (b) if the borrower is required by the credit agreement to pay the outstanding balance in full on receiving a statement of account, (i) mention of that requirement, (ii) the grace period by the end of which the borrower must have paid that balance, and (iii) the annual interest rate charged on any outstanding balance not paid when due; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Credit Cards Section 12 (c) if a lost or stolen credit card is used in an unauthorized manner, the maximum liability of the borrower is the lesser of $50 and the maximum set by the credit agreement; (d) if a transaction is entered into at an automated teller machine by using the borrower’s personal identification number, the liability incurred by the transaction is, despite paragraph (c), the maximum liability; and (e) if the bank has received a report from the borrower, whether written or verbal, of a lost or stolen credit card, the borrower has no liability to pay for any transaction entered into through the use of the card after the receipt of the report. (2) If the initial credit limit is not known when the initial disclosure statement is made, the bank must disclose it in (a) the first statement of account provided to the borrower; or (b) a separate statement that the borrower receives on or before the date on which the borrower receives that first statement of account. (3) Despite section 13, if a credit agreement for a credit card is amended, the bank must, in writing and 30 days or more before the amendment takes effect, disclose to the borrower the changes to the information required to be disclosed in the initial statement other than any of those changes that involve (a) a change in the credit limit; (b) an extension to the grace period; (c) a decrease in non-interest charges or default charges referred to in paragraphs 10(1)(c) and (g); (d) a change concerning information about any optional service in relation to the credit agreement that is referred to in paragraph 10(1)(i); (e) a change in a variable interest rate referred to in subparagraph 11(1)(a)(ii) as a result of a change in the public index referred to in that subparagraph; and (f) a decrease in the fixed rate of interest or a decrease in the fixed percentage rate of interest referred to in subparagraph 11(1)(a)(ii). (4) An amendment referred to in any of paragraphs (3)(a) to (d) or (f) must be disclosed not later than Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Credit Cards Section 12 in the first subsequent periodic disclosure statement that is provided after the date of the amendment. (5) Subject to subsections (8) and (9), a bank that issues credit cards must provide borrowers with supplementary disclosure statements on a regular periodic basis, at least once a month, that disclose the information referred to in paragraphs 10(3)(a) and (d) to (h) and that, in addition, contain the following information: (a) an itemized statement of account that describes each transaction and discloses each amount credited or charged, including interest, and the dates when those amounts were posted to the account; (b) the amount that the borrower must pay, on or before a specified due date, in order to have the benefit of a grace period; (c) the sum for payments and the sum for purchases, credit advances and interest and non-interest charges; (d) subject to subsection (7), an estimate of the length of time in months and years that would be required to pay in full the outstanding balance set out in the supplementary disclosure statement, based on the assumption that (i) the minimum payment set out in that statement and in each subsequent supplementary disclosure statement will be made on its corresponding due date, (ii) the annual interest rate that applies on the date of the supplementary disclosure statement in respect of purchases of goods or services, or that, based on the information available on that date, is expected to apply in respect of such purchases after a period during which a promotional or special introductory interest rate applies, will be applied to the outstanding balance until it is paid, (iii) the outstanding balance is rounded up to the nearest hundred dollars for the purpose of arriving at that estimate, and, (iv) a year is considered to consist of not less than 360 days and not more than 366 days; and (e) if the annual interest rate that applies on the date of the supplementary disclosure statement, other than a variable interest rate referred to in subparagraph 11(1)(a)(ii) or an interest rate that has been disclosed to a borrower under subsection (3), could increase in the next period, the circumstances that Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Disclosure — Content Credit Cards Sections 12-13 would give rise to that increase and any new rate of interest that would apply in the next period as a result of the increase. (6) For the purpose of paragraph (5)(a), an itemized statement of account is adequate if it permits the borrower to verify each transaction described by linking it with a transaction record provided to the borrower. (7) The estimate referred to in paragraph (5)(d) is not required to be provided if the borrower is required to pay the outstanding balance in full on receiving a statement of account. (8) The supplementary disclosure statement is not required to be provided for a period during which there have been no advances or payments and (a) there is no outstanding balance at the end of the period; or (b) the borrower has notice that their credit agreement has been suspended or cancelled due to default and the bank has demanded payment of the outstanding balance. (9) The supplementary disclosure statement may be provided once in a three-month period, either in respect of that period or in respect of the last month of that period, if, during that period, (a) there have been no advances or payments; (b) there is an outstanding balance of less than $10; and (c) no interest or fee is being charged or accrued. SOR/2009-258, ss. 7, 12(F); SOR/2014-273, s. 8(F). Changes in Circumstances Amendments to Credit Agreements 13 (1) Subject to subsection (2), if a credit agreement is amended, the bank must, not later than 30 days after the day on which the amendment is made, disclose in writing to the borrower any resulting changes to the information that was required to be disclosed in the initial disclosure statement. (2) If a credit agreement for a fixed amount has a schedule for instalment payments and the schedule is amended, the bank must, not later than 30 days after the day on which the amendment is made, disclose in writing to the Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Changes in Circumstances Amendments to Credit Agreements Sections 13-15 borrower the amended payment schedule and any increase in the total amount to be paid or in the cost of borrowing as a result of that amendment. SOR/2009-258, s. 8. Renewals of Mortgages or Hypothecs 14 (1) If a credit agreement for a loan secured by a mortgage or hypothec is to be renewed on a specified date, the bank must, at least 21 days before the date, provide the borrower with a subsequent disclosure statement that contains the information required to be disclosed by (a) section 8, if the credit agreement is for a fixed interest rate; or (b) section 9, if the credit agreement is for a variable interest rate. (2) The subsequent disclosure statement referred to in subsection (1) must specify that (a) no change that increases the cost of borrowing will be made to the credit agreement between the transmission of the subsequent disclosure statement and the renewal of the credit agreement; and (b) the borrower’s rights under the credit agreement continue, and the renewal does not take effect, until the day that is the later of the date specified for its renewal and 21 days after the borrower receives the statement. (3) A bank that does not intend to renew a credit agreement for a loan secured by a mortgage or hypothec after its term ends shall, at least 21 days before the end of the term, notify the borrower of that intention. Waiver of Payments 15 (1) If a bank, under a credit agreement for a loan for a fixed amount, waives a payment without waiving the accrual of interest during the period covered by the payment, the bank must, in an offer to make such a waiver, disclose in a prominent manner that interest will continue to accrue during that period if the offer is accepted. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Changes in Circumstances Waiver of Payments Sections 15-17 (2) If a bank offers to waive a payment under a credit agreement for a line of credit or a credit card, the bank must, with the offer, disclose in a prominent manner whether interest will continue to accrue during any period covered by the offer if the offer is accepted. Cancellation of Optional Services 16 (1) A disclosure statement made in relation to a credit agreement under which optional services, including insurance services, are provided on an on-going basis must specify that (a) the borrower may cancel the optional service by notifying the bank that the service is to be cancelled effective as of the day that is the earlier of one month after the day that the disclosure statement was provided to the borrower, determined in accordance with subsection 6(6), and the last day of a notice period provided for in the credit agreement; and (b) the bank shall refund or credit the borrower with the proportional amount, calculated in accordance with the formula set out in subsection (2), of any charges for the service paid for by the borrower or added to the balance of the loan, but unused as of the cancellation day referred to in the notice. (2) The proportion of charges to be refunded or credited to a borrower shall be determined in accordance with the formula R = A × ((n-m)/n) where R is the amount to be refunded or credited; A is the amount of the charges; n is the period between the imposition of the charge and the time when the services were, before the cancellation, scheduled to end; and m is the period between the imposition of the charge and the cancellation. (3) Subsection (1) is subject to any provincial laws that apply to the cancellation of services that are referred to in that subsection. SOR/2020-47, s. 4. Prepayment of Loans 17 (1) This section applies to loans for fixed amounts of credit, except mortgage or hypothec loans. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Changes in Circumstances Prepayment of Loans Sections 17-18 (2) A borrower under a credit agreement may prepay (a) the outstanding balance of a credit agreement, at any time, without incurring any charge or penalty for making the prepayment; or (b) a part of the outstanding balance (i) on the date of any scheduled payment, if payments are scheduled once a month or more often, or (ii) at any time but only once a month, in any other case. (3) A borrower under a credit agreement who prepays (a) the outstanding balance must be refunded or credited with the proportional amount of any non-interest charges, except for disbursement charges, paid by the borrower or added to that balance, calculated in accordance with the formula set out in subsection (4); and (b) a part of the outstanding balance is not entitled to a refund or credit related to non-interest charges mentioned in paragraph (a). (4) The proportion of non-interest charges to be refunded or credited to a borrower shall be determined in accordance with the formula R = A × ((n-m)/n) where R is the amount to be refunded or credited; A is the amount of the non-interest charges; n is the period between the imposition of the non-interest charge and the scheduled end of the term of the loan; and m is the period between the imposition of the non-interest charge and the prepayment. SOR/2009-258, s. 9(F). Default Charges 18 If a borrower under a credit agreement fails to make a payment when it becomes due or fails to comply with an obligation in the agreement, in addition to interest, the bank may impose charges for the sole purpose of recovering the costs reasonably incurred (a) for legal services retained to collect or attempt to collect the payment; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Changes in Circumstances Default Charges Sections 18-21 (b) in realizing on any security interest taken under the credit agreement or in protecting such a security interest, including the cost of legal services retained for that purpose; or (c) in processing a cheque or other payment instrument that the borrower used to make a payment under the loan but that was dishonoured. Advertising Loans for a Fixed Amount 19 (1) A bank that advertises a loan involving a fixed amount of credit in an advertisement that makes a representation of the interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the APR and the term of the loan. The APR must be provided at least as prominently as the representation and in the same manner, whether visually or aurally, or both. (2) If the APR or the term of the loan is not the same for all loans to which the advertisement relates, the disclosure must be based on an example of a loan that fairly depicts all those loans and is identified as a representative example of them. Lines of Credit 20 A bank that advertises a loan involving a line of credit in an advertisement that makes a representation of the annual interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the annual rate of interest on the date of the advertisement and any initial or periodic non-interest charges at least as prominently as the representation and in the same manner, whether visually or aurally, or both. SOR/2009-258, s. 10(F). Credit Cards 21 A bank that advertises a credit card in an advertisement that makes a representation of the annual interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the annual rate of interest on the date of the advertisement and any initial or periodic non-interest charges at least as prominently as the representation and in the same manner, whether visually or aurally, or both. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations Advertising Credit Cards Sections 21-25 Interest-free Periods 22 (1) A bank that finances a transaction depicted in an advertisement that involves a representation, express or implied, that a period of a loan is free of any interest charges must ensure that the advertisement discloses in a manner equally as prominent as the representation, if it is expressed, or in a prominent manner otherwise, whether or not interest, due after the period, accrues during the period. (2) If interest does not accrue during the period, the advertisement must also disclose any conditions that apply to the forgiving of the accrued interest and the APR, or the annual interest rate in the case of credit cards or lines of credit, for a period when those conditions are not met. Transitional 23 These Regulations apply to the renewal or ongoing administration of a credit agreement that was entered into before these Regulations came into force. Repeal 24 [Repeal] Coming into Force 25 These Regulations September 1, 2001. Current to June 20, 2022 Last amended on March 16, 2020 come into force on Cost of Borrowing (Banks) Regulations SCHEDULE 1 SCHEDULE 1 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Fixed Interest Loan for aFixed Amount Referred to in Subsection 8(1) Principal Amount (Indicate the principal amount of the loan.) Annual Interest Rate (Indicate the applicable annual interest rate and provide a brief description of how the interest is compounded, if applicable, and charged.) (Indicate the APR, if it differs from the Annual Percentage Rate annual interest rate, and provide a brief description of how it is determined.) Term (Indicate the number of months or years of the term of the loan and whether the term is open or closed, and provide a brief explanation of what “open” or “closed”, as applicable, means.) Date of Advance (Indicate the date on which the principal amount of the loan is to be advanced and the date on which interest is to begin to be charged.) Payments (Indicate the amount of each payment and the date on which each payment is due and provide a brief description of the components of a payment and the frequency of the payments.) Amortization Period (Indicate the number of months or years of the amortization period, if that period is different from the term of the loan.) Prepayment Privilege (Provide a brief description of the conditions under which a borrower may repay a greater portion of the loan than required in any given period without incurring penalty charges for the prepayment of the loan, if applicable.) Prepayment Charges (Indicate the amount of the penalty charges, if any, for prepayment of the loan or provide a brief explanation of the manner in which the penalty charges are calculated.) Default Insurance (Indicate the amount of charges for insurance against default on a highratio mortgage or hypothec, if any.) Other Fees (Provide a list of the types and amounts of any other charges, other than interest charges.) SOR/2009-258, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations SCHEDULE 2 SCHEDULE 2 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Variable Interest Loan for a Fixed Amount Referred to in Subsection 9(1) Principal Amount (Indicate the principal amount of the loan.) Annual Interest Rate (Indicate the annual interest rate that applies on the date of the disclosure statement and provide a brief description of how the interest is compounded, if applicable, and charged.) Determination of Interest (Provide a brief description of the method for determining the annual interest rate and the date that the determination is made.) (Indicate the APR, if it differs from the Annual Percentage Rate annual interest rate, and provide a brief description of how it is determined.) Term (Indicate the number of months or years of the term of the loan, and whether it is open or closed, and provide a brief explanation of what “open” or “closed”, as applicable, means.) Date of Advance (Indicate the date on which the principal amount of the loan is to be advanced and the date on which interest is to begin to be charged.) Payments (Indicate the amount of each payment, based on the annual interest rate that applies on the date of the disclosure statement, and the date on which each payment is due and provide a brief description of the components of a payment and the frequency of the payments.) Amortization Period (Indicate the number of months or years of the amortization period, if that period is different from the term of the loan.) Prepayment Privilege (Provide a brief description of the conditions under which a borrower may repay a greater portion of the loan than required in any given period without incurring penalty charges for the prepayment of the loan, if applicable.) Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations SCHEDULE 2 Prepayment Charges (Indicate the amount of the penalty charges, if any, for prepayment of the loan or provide a brief explanation of the manner in which the penalty charges are calculated.) Default Insurance (Indicate the amount of charges for insurance against default on a highratio mortgage or hypothec, if any.) Other Fees (Provide a list of the types and amounts of any other charges, other than interest charges.) SOR/2009-258, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations SCHEDULE 3 SCHEDULE 3 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Line of Credit Referred to in Subsection 10(1) Initial Credit Limit (Indicate the initial credit limit, if it is known on the date of the disclosure statement.) Annual Interest Rate (Indicate the applicable annual interest rate and, if it is a variable rate, provide a brief description of the method for determining it.) Date from which (Indicate the date on and after which interest accrues and provide Interest Is information respecting the grace Charged period or, if no grace period applies, an indication to that effect.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-258, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations SCHEDULE 4 SCHEDULE 4 (Subsections 6(2.1) and (2.2) and 11(2)) Information Box — Application Form for a Credit Card Referred to in Subsection 11(1) Annual Interest Rate (Indicate the applicable annual interest rate or, if it is a variable rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the name of the public index and the fixed percentage rate to be added to or subtracted from that index and the date on which that rate takes effect.) Interest-free Grace Period (Indicate the length of the interest-free grace period in days, if any, and the circumstances in which it applies or, if no interest-free grace period applies, an indication to that effect.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-258, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations SCHEDULE 5 SCHEDULE 5 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Credit Card Referred to in Subsection 12(1) Initial Credit Limit (Indicate the initial credit limit, if it is known on the date of the disclosure statement.) Annual Interest Rate (Indicate the applicable annual interest rate or, if it is a variable rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the name of the public index and the fixed percentage rate to be added to or subtracted from that index and the date on which that rate takes effect.) Interest-free Grace Period (Indicate the length of the interest-free grace period in days, if any, and the circumstances in which it applies or, if no interest-free grace period applies, an indication to that effect.) Determination of Interest (Provide a brief description of the manner in which interest is calculated and the date on which that calculation is made.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-258, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Banks) Regulations AMENDMENTS NOT IN FORCE AMENDMENTS NOT IN FORCE — SOR/2021-181, par. 122 (g) 122 The following Regulations are repealed: (g) the Cost of Borrowing (Banks) Regulations18; SOR/2001-101 Current to June 20, 2022 Last amended on March 16, 2020

CONSOLIDATION Corporations Returns Regulations SOR/2014-13 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Corporations Returns Regulations Interpretation Calculating Gross Revenue and Assets Prescribed Amounts for the Purposes of Paragraphs 3(1)(A) and (B) of the Act Exempted Corporations Returns Fees Repeal Coming into Force SCHEDULE 1 Annual Return of Corporations — Ownership SCHEDULE 2 Annual Return of Corporations — Financial Information Current to June 20, 2022 ii Registration SOR/2014-13 January 29, 2014 CORPORATIONS RETURNS ACT Corporations Returns Regulations P.C. 2014-23 January 28, 2014 Whereas, pursuant to subsection 23(2) of the Corporations Returns Act a, a copy of the proposed Corporations Returns Regulations, substantially in the annexed form, was published in the Canada Gazette, Part I, on August 25, 2012 and interested persons were given a reasonable opportunity to make representations to the Minister of Industry with respect to the proposed Regulations; And whereas, as required by subsection 23(2) of that Act, 90 days have elapsed since that publication date; Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Industry, pursuant to paragraphs 23(1)(b), (c)b and (f) of the Corporations Returns Acta, makes the annexed Corporations Returns Regulations. a R.S., c. C-43; S.C. 1998, c. 26, s. 63 b S.C. 1998, c. 26, s. 69 Current to June 20, 2022 Corporations Returns Regulations Interpretation 1 In these Regulations, Act means the Corporations Returns Act. Calculating Gross Revenue and Assets 2 (1) For the purpose of subparagraph 3(1)(a)(i) of the Act, the gross revenue of a corporation for a reporting period from the business carried on by it in Canada must, depending on the method ordinarily used by the corporation in computing its profits, be determined by adding together the amounts received or the amounts receivable in that period by reason of that business, other than as or on account of capital. (2) For the purpose of subparagraph 3(1)(a)(ii) of the Act, the assets of a corporation as of the last day of a reporting period must be determined (a) in the case of a corporation resident in Canada, by adding together the value of each of its assets that was included in its balance sheet prepared as of the last day of the reporting period in accordance with generally accepted accounting principles; and (b) in the case of any other corporation, by adding together the value of each of its assets that was included in its balance sheet prepared as of the last day of the reporting period in accordance with generally accepted accounting principles and was (i) situated in Canada on the last day of the reporting period, and (ii) used in the reporting period primarily for the purpose of the business carried on by the corporation in Canada. Current to June 20, 2022 Corporations Returns Regulations Prescribed Amounts for the Purposes of Paragraphs 3(1)(A) and (B) of the Act Sections 3-7 Prescribed Amounts for the Purposes of Paragraphs 3(1)(A) and (B) of the Act 3 (1) For the purpose of subparagraph 3(1)(a)(i) of the Act, the prescribed greater amount is two hundred million dollars. (2) For the purpose of subparagraph 3(1)(a)(ii) of the Act, the prescribed greater amount is six hundred million dollars. (3) For the purpose of paragraph 3(1)(b) of the Act, the prescribed greater amount is one million dollars. Exempted Corporations 4 A corporation is exempt from the application of section 5 of the Act if it has filed (a) a Quarterly Survey of Financial Statements under the Statistics Act in accordance with that Act; or (b) a T2 Corporation Income Tax Return under the Income Tax Act in accordance with that Act — including, if applicable, Schedule 9, Related and Associated Corporations — using the General Index of Financial Information (GIFI) codes. Returns 5 The return required to be filed under subsection 4(1) of the Act must be in the form set out in Schedule 1 and must include the information required in that form. 6 The return required to be filed under subsection 5(1) or (2) of the Act, must be in the form set out in Schedule 2 and must include the information required in that form. Fees 7 The prescribed fee for inspecting, on application, the information referred to in section 16 of the Act is, in respect of information contained in the returns of (a) 10 or fewer corporations, $1 for each corporation; (b) 11 to 20 corporations, $10 plus 50 cents for each corporation in excess of 10; and (c) more than 20 corporations, $15 plus 10 cents for each corporation in excess of 20. Current to June 20, 2022 Corporations Returns Regulations Fees Sections 7-9 Repeal 8 [Repeal] Coming into Force 9 These Regulations come into force on the day on which they are registered. Current to June 20, 2022 Corporations Returns Regulations SCHEDULE 1 Annual Return of Corporations — Ownership SCHEDULE 1 (Section 5) Annual Return of Corporations — Ownership For form, see Canada Gazette Part II, SOR/2014-13: http://www.gazette.gc.ca/rp-pr/p2/2014/2014-02-12/pdf/ g2-14804.pdf#page=95 Current to June 20, 2022 Corporations Returns Regulations SCHEDULE 2 Annual Return of Corporations — Financial Information SCHEDULE 2 (Section 6) Annual Return of Corporations — Financial Information For form, see Canada Gazette Part II, SOR/2014-13: http://www.gazette.gc.ca/rp-pr/p2/2014/2014-02-12/pdf/ g2-14804.pdf#page=115 Current to June 20, 2022

CONSOLIDATION Canada Deposit Insurance Corporation Differential Premiums By-law SOR/99-120 Current to June 20, 2022 Last amended on March 14, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on March 14, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on March 14, 2022 TABLE OF PROVISIONS Canada Deposit Insurance Corporation Differential Premiums By-law 1 Interpretation Application Annual Premium Determination of Premium Category Classification New Member Institutions Evaluation Notification Filing of Quantitative Information Quantitative Factors Qualitative Factors and Criteria Examiner’s Rating Other Information Coming into Force SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 Scoring Grid — Quantitative Assessment Current to June 20, 2022 Last amended on March 14, 2022 ii Canada Deposit Insurance Corporation Differential Premiums By-law TABLE OF PROVISIONS SCHEDULE 4 SCHEDULE 5 Current to June 20, 2022 Last amended on March 14, 2022 iv Registration SOR/99-120 March 10, 1999 CANADA DEPOSIT INSURANCE CORPORATION ACT Canada Deposit Insurance Corporation Differential Premiums By-law The Board of Directors of the Canada Deposit Insurance Corporation, pursuant to paragraph 11(2)(g)a and section 21b of the Canada Deposit Insurance Corporation Act, hereby makes the annexed Canada Deposit Insurance Corporation Differential Premiums By-law. March 3, 1999 The Minister of Finance, pursuant to subsection 21(3)a of the Canada Deposit Insurance Corporation Act, hereby approves the annexed Canada Deposit Insurance Corporation Differential Premiums By-law made by the Board of Directors of the Canada Deposit Insurance Corporation. Ottawa, March 4, 1999 a R.S., c. 18 (3rd Supp.), s. 51 b S.C. 1996, c. 6, s. 27 Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Interpretation 1 (1) The definitions in this subsection apply in this Bylaw. Act means the Canada Deposit Insurance Corporation Act. (Loi) CDIC standards [Repealed, SOR/2005-116, s. 1] Data Requirements By-law means the Canada Deposit Insurance Corporation Data and System Requirements By-law. (Règlement administratif sur les exigences en matière de données) domestic systemically important bank [Repealed, SOR/2019-43, s. 1] examiner means (a) in respect of a federal member institution, the Superintendent; and (b) in respect of a provincial member institution (i) the Corporation or a person designated under paragraph 28(a) of the Act, or (ii) the government of a province or the agent of the government of a province with whom the Corporation has entered into an agreement under section 38 of the Act. (inspecteur) filing year means the calendar year in which a member institution is required to submit the documents referred to in section 15 for the purpose of determining the institution’s annual premium for the premium year beginning in that calendar year. (année de déclaration) Guidelines for Banks means the Guidelines for Banks issued by the Superintendent under the Bank Act. (Lignes directrices à l’intention des banques) guidelines for member institutions means the Guidelines for Banks or the Guidelines for Trust and Loan Companies, as applicable. (lignes directrices à l’intention des institutions membres) Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Interpretation Section 1 Guidelines for Trust and Loan Companies means the Guidelines for Trust and Loan Companies issued by the Superintendent under the Trust and Loan Companies Act. (Lignes directrices à l’intention des sociétés de fiducie et de prêt) new member institution [Repealed, SOR/2002-126, s. 1] regulator means (a) in respect of a federal member institution, the Superintendent; and (b) in respect of a provincial member institution, the authority whose mandate in respect of the institution under the provincial law governing the institution is comparable to that of the Superintendent in respect of federal member institutions. (organisme de réglementation) Reporting Form means the reporting form set out in Part 2 of Schedule 2. (formulaire de déclaration) Reporting Manual means the Manual of Reporting Forms and Instructions published for deposit-taking institutions by the Superintendent, as amended from time to time. (Recueil des formulaires et des instructions) subsidiary has the same meaning as in section 2 of the Bank Act. (filiale) (2) Unless otherwise provided in this By-law, terms and expressions used in this By-law have the same meaning as in the guidelines for member institutions or in the Reporting Manual. (3) For the purpose of determining the annual premium of a member institution for a premium year, a reference in this By-law to the guidelines for member institutions or the Reporting Manual is a reference to those guidelines or that Reporting Manual as amended up to and including October 31 preceding that premium year. (4) For the purposes of sections 15 and 16 and Schedule 2, a reference, in respect of an amalgamating member institution, to the fiscal year ending in the year preceding the filing year means a reference to the period covered by its audited financial statements prepared as of the day preceding the date of its amalgamation where Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Interpretation Sections 1-3 (a) that institution does not have a fiscal year ending in the year preceding the filing year; and (b) that amalgamation occurred after April 30 of the year preceding the filing year and on or before April 30 of the filing year. (5) A reference in Schedule 2 or Schedule 3 to a multiple or ratio authorized or required in respect of a member institution by its regulator means a multiple or ratio authorized or required by that regulator in the course of the regulator’s duties. (6) [Repealed, SOR/2006-47, s. 1] SOR/2001-299, s. 37; SOR/2002-126, s. 1; SOR/2005-48, s. 1; SOR/2005-116, s. 1; SOR/ 2006-47, s. 1; SOR/2009-12, s. 1; SOR/2010-307, s. 1; SOR/2015-75, ss. 1, 26(F); SOR/ 2019-43, s. 1; SOR/2020-21, s. 1. Application 2 (1) Section 3 applies, for the purpose of subsection 23(1) of the Act, in respect of the calculation of the premium payable by a member institution referred to in that subsection. (2) Sections 4 to 30 apply in respect of the calculation of the annual premium payable by a member institution for a full premium year. SOR/2005-48, s. 2(E). Annual Premium 3 For the purpose of paragraph 23(1)(a) of the Act, the annual premium for a member institution referred to in subsection 23(1) is equal to the greater of (a) $5,000, and (b) the result determined in accordance with the formula A×B×C where A is one third of one per cent, or any smaller proportion of one per cent that is fixed by the Governor in Council under subparagraph 23(1)(b)(ii) of the Act, B is an amount equal to the sum of the deposits referred to in paragraph 23(1)(b)(ii) of the Act, and C is the percentage set out in column 3 of Schedule 1 for the applicable premium year for premium category 1. SOR/2015-75, s. 2. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Annual Premium Section 4 4 (1) For the purpose of paragraph 21(1)(a) of the Act, the annual premium for each member institution is equal to the greater of (a) $5,000, and (b) subject to subsections (1.1) and (2), the result determined in accordance with the formula A×B×C where A is one third of one per cent, or any smaller proportion of one per cent that is fixed by the Governor in Council under paragraph 21(4)(b) of the Act, B is an amount equal to the sum of the deposits referred to in paragraph 21(4)(b) of the Act, and C is the percentage set out for the applicable premium year in column 3 of an item of Schedule 1 that corresponds to the premium category of the member institution set out in column 1 of that item. (1.1) If a member institution is reclassified under subsection 5(2), the following formula shall be used to determine the result for the purposes of paragraph (1)(b): (D × (E ÷ H)) + (F × (G ÷ H)) where D is the amount that would be the result under paragraph (1)(b) if C in that paragraph represented the percentage set out in column 3 of an item of Schedule 1 for the premium category, set out in column 1 of the item, in which the member institution was classified before its reclassification; E is the number of days during the period beginning on May 1 of the filing year and ending on the day before the day on which the member institution has been a member institution for 18 months; H is the number of days during the period beginning on May 1 of the filing year and ending on April 30 of the following year; F is the amount that would be the result under paragraph (1)(b) if C in that paragraph were the percentage set out in column 3 of an item of Schedule 1 for the premium category, set out in column 1 of that item, in which the member institution is reclassified; and G is the number of days during the period beginning on the day on which the member institution has been a member institution for 18 months and ending on April 30 of the year following the filing year referred to in E. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Annual Premium Sections 4-4.1 (2) If a member institution is reclassified under section 6, the following formula shall be used to determine the result for the purposes of paragraph (1)(b): (D × (E ÷ H)) + (F × (G ÷ H)) where D is the amount that would be the result under paragraph (1)(b) if C in that paragraph represented the percentage set out in column 3 of item 4 of Schedule 1; E is the number of days during the period beginning on May 1 of the filing year and ending on the day on which the Corporation receives the declaration referred to in paragraph 7(1)(b) or the documents required by subsection 15(1) or section 16 from the member institution; H is the number of days during the period beginning on May 1 of the filing year and ending on April 30 of the following year; F is the amount that would be the result under paragraph (1)(b) if C in that paragraph were the percentage set out in column 3 of an item of Schedule 1 for the premium category, set out in column 1 of that item, in which the member institution is reclassified; and G is the number of days during the period beginning on the day after the day on which the Corporation receives the declaration referred to in paragraph 7(1)(b) or the documents required by subsection 15(1) or section 16 from the member institution and ending on April 30 of the year following the filing year referred to in E. SOR/2000-38, s. 1; SOR/2002-126, s. 2; SOR/2015-75, s. 3; SOR/2019-43, s. 2. 4.1 For each premium year that begins after April 30, 2021, the reference to “A × B × C” in paragraph 4(1)(b) shall, in respect of a member institution that is required to develop and maintain a resolution plan under section 39.01 of the Act, be read as (a) “(A × B × C) + (B × 0.0125%)” if the resolution plan was partially non-compliant, within the meaning of paragraph 11(4)(b) of the Canada Deposit Insurance Corporation Resolution Planning By-law, as of April 30 of the preceding premium year; (b) “(A × B × C) + (B × 0.025%)” if the resolution plan was materially non-compliant, within the meaning of paragraph 11(4)(c) of that By-law, as of April 30 of the preceding premium year; Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Annual Premium Sections 4.1-6 (c) “(A × B × C) + (B × 0.05%)” if the resolution plan was materially non-compliant, within the meaning of paragraph 11(4)(c) of that By-law, as of April 30 of each of the two preceding premium years; or (d) “(A × B × C) + (B × 0.1%)” if the resolution plan was materially non-compliant, within the meaning of paragraph 11(4)(c) of that By-law, as of April 30 of each of the three preceding premium years. SOR/2019-139, s. 1. Determination of Premium Category Classification 5 (1) The Corporation shall, before July 15 of each premium year, classify every member institution in accordance with sections 7, 8, 8.1 and 12. (2) If an institution has been a member institution for a period of between 6 and 18 months on the day on which it is classified under subsection (1), the Corporation may review its classification and reclassify it in accordance with subsection 8.1(4) once the institution has been a member institution for at least 18 months. SOR/2019-43, s. 3. 6 (1) The Corporation shall review the classification of every member institution that has been classified in premium category 4 in accordance with section 12 if the institution submits to the Corporation on or before April 30 of the year following the filing year (a) if the institution is an institution described in paragraph 12(1)(a), audited financial statements and a revised Reporting Form or a declaration that the audited financial statements confirm the information set out in the Reporting Form and no modifications are required to be made to the Reporting Form or to the returns and documents referred to in paragraphs 15(1)(c) and (e) as previously submitted; and (b) if the institution is an institution described in paragraph 12(1)(b), the declaration referred to in paragraph 7(1)(b) or the documents required by paragraphs 15(1)(a) to (c) and (e) or section 16. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Determination of Premium Category Classification Sections 6-8 (2) The Corporation shall reclassify in accordance with sections 7, 8 or 8.1, as the case may be, a member institution referred to in subsection (1) if, based on the documents referred to in that subsection, such a reclassification is warranted. SOR/2000-38, s. 2(F); SOR/2002-126, s. 3; SOR/2015-75, s. 4; SOR/2019-43, s. 4. New Member Institutions 7 (1) A member institution shall be classified, subject to sections 8.1 and 12, in premium category 1, if (a) the member institution has been operating as a member institution for less than two fiscal years consisting of at least 12 months each, determined as of the end of the fiscal year ending in the year preceding the filing year; and (b) not later than April 30 of the filing year, the member institution provides the Corporation with a declaration confirming that the member institution meets the condition referred to in paragraph (a). (2) Subsection (1) does not apply to a member institution that (a) is a subsidiary of another member institution; or (b) has a subsidiary that is a member institution that has been operating for at least two fiscal years consisting of at least 12 months each, determined as of the end of the subsidiary’s fiscal year ending in the year preceding the filing year. (2.1) A member institution that is a bridge institution shall be classified in premium category 1. (3) For the purpose of this section, if a member institution is formed by an amalgamation involving one or more member institutions, the amalgamated member institution shall be considered to have started operating on the same day as the amalgamating member institution that has been operating for the longest period of time. (4) [Repealed, SOR/2019-43, s. 5] SOR/2002-126, s. 4; SOR/2010-4, s. 1; SOR/2010-307, s. 3; SOR/2019-43, s. 5. Evaluation 8 A member institution to which sections 7 and 8.01 do not apply shall be classified, subject to sections 8.1 and 12, in the premium category set out in column 1 of Schedule 1 that corresponds to the total score for the Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Determination of Premium Category Evaluation Sections 8-8.1 institution determined in accordance with section 9, 10 or 11, as the case may be, and set out in column 2. SOR/2002-126, s. 4; SOR/2019-43, s. 6. 8.01 A member institution that is a subsidiary of another member institution shall be classified, subject to sections 8.1 and 12, (a) if it is a subsidiary of a member institution classified under subsection 7(1), (i) in the same premium category in which the member institution of which it is a subsidiary would have been classified if sections 8.1 and 12 did not apply, or (ii) if the subsidiary has been operating as a member institution for at least two fiscal years consisting of at least 12 months each, determined as of the end of the subsidiary’s fiscal year ending in the year preceding the filing year, in the premium category set out in column 1 of Schedule 1 that corresponds to the total score for the subsidiary determined in accordance with section 9 or 11, as the case may be, and set out in column 2; or (b) in any other case, in the same premium category in which the member institution of which it is a subsidiary would have been classified if sections 8.1 and 12 did not apply. SOR/2019-43, s. 6. 8.1 (1) A member institution, other than one classified in accordance with section 7 or subparagraph 8.01(a)(i), that was not in all material respects compliant with the Data Requirements By-law as of April 30 of the preceding premium year shall (a) if it would otherwise be classified in premium category 1 for the premium year in question, be classified in premium category 2; (b) if it would otherwise be classified in premium category 2 for the premium year in question, be classified in premium category 3; and (c) if it would otherwise be classified in premium category 3 or 4 for the premium year in question, be classified in premium category 4. (2) A member institution, other than one classified in accordance with section 7 or subparagraph 8.01(a)(i), that was not in all material respects compliant with the Data Requirements By-law as of April 30 of each of the two preceding premium years shall Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Determination of Premium Category Evaluation Sections 8.1-10 (a) if it would otherwise be classified in premium category 1 for the premium year in question, be classified in premium category 3; and (b) if it would otherwise be classified in premium category 2, 3 or 4 for the premium year in question, be classified in premium category 4. (3) A member institution, other than one classified in accordance with section 7 or subparagraph 8.01(a)(i), that was not in all material respects compliant with the Data Requirements By-law as of April 30 of each of the three preceding premium years shall be classified in premium category 4. (4) A member institution that would otherwise be classified in accordance with section 7 or subparagraph 8.01(a)(i), that has been a member institution for at least 18 months and that is not in all material respects compliant with the Data Requirements By-law shall (a) if it would otherwise be classified in premium category 1 for the premium year in question, be classified in premium category 2; (b) if it would otherwise be classified in premium category 2 for the premium year in question, be classified in premium category 3; and (c) if it would otherwise be classified in premium category 3 or 4 for the premium year in question, be classified in premium category 4. SOR/2010-307, s. 4; SOR/2017-22, s. 1; SOR/2018-8, s. 1; SOR/2019-43, s. 7. 8.2 [Repealed, SOR/2017-22, s. 2] 9 In order to determine the total score of a member institution, other than a member institution referred to in section 10 or subsection 11(1), the Corporation shall add together the institution’s scores for quantitative factors assigned under sections 20 to 27 and qualitative factors and criteria assigned under sections 28 and 30. SOR/2006-47, s. 2. 10 Subject to subsection 11(4), if a member institution that started operating as a member institution after April 30 of the year preceding the filing year would be classified in premium category 1 in accordance with section 7 if it did not have any subsidiaries of the type described in paragraph 7(2)(b), the Corporation shall assign to that institution the highest of the total scores assigned to each of its subsidiaries that (a) on the day preceding the day that the institution started to operate as a member institution was not a subsidiary of another member institution; and Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Determination of Premium Category Evaluation Sections 10-11 (b) is not a subsidiary of another member institution. SOR/2002-126, s. 5; SOR/2019-43, s. 8. 11 (1) In order to determine the total score of a member institution formed by an amalgamation involving one or more member institutions that occurred after April 30 of the year preceding the filing year and on or before April 30 of the filing year, the Corporation shall add together the score assigned to the amalgamated member institution in respect of quantitative factors under subsection (2) and the score assigned to that institution in respect of qualitative factors and criteria under subsection (3). (2) The following score shall be assigned to an amalgamated member institution referred to in subsection (1) in respect of quantitative factors: (a) where the amalgamated member institution has a fiscal year ending in the year preceding the filing year, the sum of the scores assigned to that institution under sections 20 to 27; and (b) where the amalgamated member institution does not have a fiscal year ending in the year preceding the filing year, (i) if only one of the amalgamating institutions is a member institution, the sum of the scores assigned to that member institution under sections 20 to 27, and (ii) if two or more of the amalgamating institutions are member institutions, the highest of the sums of the scores assigned to each of those amalgamating member institutions under sections 20 to 27. (3) The score assigned to an amalgamated member institution referred to in subsection (1) in respect of qualitative factors and criteria shall consist of the sum of (a) the score assigned to it under section 28 or, if no score can be assigned to it under that section, the score that would have been assigned under section 28 to the amalgamating member institution whose score in respect of quantitative factors was used to determine the score of the amalgamated member institution in respect of those factors for the purpose of subsection (2), if that section applied to that amalgamating member institution, and (b) [Repealed, SOR/2006-47, s. 3] (c) the score assigned to the amalgamated member institution under section 30. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Determination of Premium Category Evaluation Sections 11-14 (4) Where section 10 and this section both apply in respect of a member institution, this section shall prevail. SOR/2006-47, s. 3. 12 (1) A member institution shall be classified in premium category 4 if it (a) has submitted a Reporting Form in accordance with paragraph 15(4)(a) or 16(2)(a), as the case may be, but has not, before July 1 of the filing year, submitted audited financial statements and a revised Reporting Form or a declaration that the audited financial statements confirm the information set out in the Reporting Form and no modifications are required to be made to the Reporting Form or to the returns and documents referred to in paragraphs 15(1)(c) and (e), as previously submitted; or (b) has not, by April 30 of the filing year, submitted the declaration referred to in paragraph 7(1)(b) or the documents required by paragraphs 15(1)(a) to (c) and (e) or section 16. (2) [Repealed, SOR/2019-43, s. 9] (3) Subsection (1) does not apply to a member institution referred to in subsection 7(2.1). SOR/2002-126, s. 6; SOR/2010-4, s. 2; SOR/2015-75, s. 5; SOR/2017-22, s. 3; SOR/ 2019-43, s. 9. 13 [Repealed, SOR/2002-126, s. 7] Notification 14 (1) The Corporation shall, not later than July 15 of each premium year, notify every member institution of the premium category in which it has been classified under this By-law for that premium year. (2) If the Corporation reviews the classification of a member institution based on information in respect of the institution that has come to its attention, including new or supplementary information submitted by the institution, and, as a result of that review, classifies the institution in a different premium category, the Corporation shall as soon as feasible notify the institution of that change. (3) [Repealed, SOR/2015-75, s. 6] SOR/2010-307, s. 5; SOR/2015-75, s. 6. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Filing of Quantitative Information Section 15 Filing of Quantitative Information 15 (1) Subject to section 17, every member institution shall submit to the Corporation, not later than April 30 of every year, (a) the Reporting Form, completed in accordance with the instructions set out in the Form; (b) a list of its subsidiaries that are member institutions; (c) the Basel III Capital Adequacy Reporting – Credit, Market and Operational Risk return, set out on the website of the Office of the Superintendent of Financial Institutions, completed in accordance with the guidelines for member institutions, as of the end of each of its two preceding fiscal years, that is, as of the end of the fiscal year ending in the year preceding the filing year and the end of the fiscal year ending in the second year preceding the filing year, unless the return has been previously submitted to the Corporation; (d) [Repealed, SOR/2015-75, s. 7] (e) the following documents set out in the Reporting Manual, namely, (i) the Consolidated Statement of Income, Retained Earnings and AOCI, completed in accordance with that Manual, for its preceding fiscal year, (ii) the Return of Impaired Assets, completed in accordance with that Manual as of the end of its preceding fiscal year, (iii) the Consolidated Monthly Balance Sheet, completed in accordance with that Manual as of the end of its preceding fiscal year, (iv) Section III of the Mortgage Loans Report, completed in accordance with that Manual as of the end of its preceding fiscal year, and (v) the Non-Mortgage Loans Report, completed in accordance with that Manual as of the end of its preceding fiscal year, and (vi) [Repealed, SOR/2018-8, s. 2] (f) the audited financial statements on which the information provided in the Reporting Form and the returns and documents referred to in paragraphs (c) and (e) are based, unless those financial statements have Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Filing of Quantitative Information Section 15 been submitted to the Corporation under the Canada Deposit Insurance Corporation Deposit Insurance Policy By-law. (1.1) Every member institution that is a domestic systemically important bank shall submit to the Corporation, not later than April 30 of every year, the Pledging and REPOS Report, completed in accordance with the Reporting Manual as of the end of its preceding fiscal year. (2) The information provided by a member institution in the Reporting Form and in the returns and documents referred to in paragraphs (1)(c) and (e) must (a) be based on audited financial statements prepared as of the end of the applicable fiscal year; (b) be consistent with the financial statements referred to in paragraph (a); and (c) be based on consolidated financial information as of the end of the applicable fiscal year. (3) Unless otherwise provided in this By-law, financial information that is provided under this By-law shall be prepared in accordance with the International Financial Reporting Standards established by the International Accounting Standards Board, the primary source of which is, in Canada, the CPA Canada Handbook – Accounting. (4) If the audited financial statements referred to in paragraph (1)(f) have not been issued by April 30 of the filing year, the member institution shall (a) complete the Reporting Form and the returns and documents referred to in paragraphs (1)(c) and (e) based on its unaudited financial statements and submit them to the Corporation within the time required by subsection (1); and (b) not later than July first of the filing year, submit to the Corporation its audited financial statements and (i) provide the Corporation with a declaration that the audited financial statements confirm the information that was previously provided and that no modifications are required to be made to the Reporting Form or to the returns and documents referred to in paragraphs (1)(c) and (e) as previously submitted, or Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Filing of Quantitative Information Sections 15-16 (ii) submit a revised Reporting Form and the returns and documents referred to in paragraphs (1)(c) and (e) in revised form if they have been revised to conform with the audited financial statements. SOR/2005-48, s. 3; SOR/2007-26, s. 1; SOR/2009-12, s. 2; SOR/2010-4, s. 3; SOR/2015-75, ss. 7, 26(F); SOR/2018-8, s. 2. 16 (1) Notwithstanding section 15 and subject to section 18, a member institution that has been formed by an amalgamation involving one or more member institutions that occurred after April 30 of the year preceding the filing year and on or before April 30 of the filing year and that does not have a fiscal year ending in the year preceding the filing year shall submit to the Corporation not later than April 30 of the filing year a list of its subsidiaries that are member institutions and (a) for each amalgamating member institution that has a fiscal year ending in the year preceding the filing year, the documents referred to in subsection 15(1) other than the list referred to in paragraph 15(1)(b); and (b) for each amalgamating member institution that does not have a fiscal year ending in the year preceding the filing year (i) its audited financial statements prepared as of the day preceding the date of amalgamation, and (ii) the Reporting Form and the returns referred to in paragraph 15(1)(c) and the documents referred to in paragraph 15(1)(e), which returns and documents must consist of information that is based on and consistent with the audited financial statements referred to in subparagraph (i), and must be based on consolidated financial information as of the day preceding the date of amalgamation. (2) If an amalgamating member institution referred to in subsection (1) has not issued audited financial statements by April 30 of the filing year, the amalgamated member institution shall submit to the Corporation for that amalgamating member institution (a) within the time required by subsection (1), the Reporting Form and the returns and documents required to be submitted by that subsection, which returns and documents must consist of information that is based on that institution’s unaudited financial statements; and (b) not later than July first of the filing year, that institution’s audited financial statements and Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Filing of Quantitative Information Sections 16-20 (i) provide the Corporation with a declaration that the audited financial statements confirm the information that was previously provided and that no modifications are required to be made to the Reporting Form or to the returns and documents referred to in paragraphs 15(1)(c) and (e) as previously submitted, or (ii) submit a revised Reporting Form and the returns and documents referred to in paragraphs 15(1)(c) and (e) in revised form if they have been revised to conform with the audited financial statements. SOR/2015-75, ss. 8, 26(F). 17 Section 15 does not apply to a member institution (a) that is a member institution classified in accordance with subsection 7(1) or (2.1); (b) that is a subsidiary of another member institution, unless it is a subsidiary described in paragraphs 10(a) and (b) and a total score is assigned to that other member institution in accordance with section 10; or (c) to which a total score is assigned in accordance with section 10. SOR/2005-48, s. 4; SOR/2010-4, s. 4; SOR/2010-307, s. 6; SOR/2015-75, s. 9. 18 Section 16 does not apply to a member institution that (a) is a member institution classified in accordance with subsection 7(1) or (2.1); or (b) is a subsidiary of another member institution. SOR/2005-48, s. 5; SOR/2010-4, s. 5. 19 [Repealed, SOR/2021-28, s. 1] Quantitative Factors 20 (1) The Corporation shall review the Reporting Form and other documents submitted by a member institution under section 15 or 16, and shall, where the Reporting Form and other documents have not been completed in accordance with this By-law, make whatever adjustments are necessary. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Quantitative Factors Sections 20-24 (2) If the Corporation makes an adjustment to the Reporting Form under subsection (1), it shall use the adjusted Reporting Form for the purpose of assigning scores under sections 21 to 27. SOR/2020-21, s. 2. 21 The Corporation shall assign to each member institution the sum of the scores set out in columns 2 and 4 of Part 1 of Schedule 3 that correspond, respectively, to the descriptions set out in columns 1 and 3 of that Part that apply to the results obtained for that institution in respect of elements 1.1 to 1.5 of item 1 of the Reporting Form. SOR/2015-75, s. 10; SOR/2020-21, s. 3. 22 The Corporation shall compare the result obtained for a member institution in respect of the factor in item 2 of the Reporting Form with the range of results set out for that factor in column 2 of item 4 of Part 2 of Schedule 3 and shall assign to the institution the score set out in column 3 of that item that corresponds to that institution’s result. 23 (1) Subject to section 27, the Corporation shall compare the results obtained for a member institution in respect of each of the factors in items 3 and 4 of the Reporting Form with the range of results set out for those factors in items 5 and 6, respectively, in column 2 of Part 2 of Schedule 3 and shall assign to the institution the scores set out in column 3 of each of those items that correspond to that institution’s results, respectively. (2) For the purpose of subsection (1), if an amalgamated member institution formed by an amalgamation involving only one member institution has been operating as a member institution for less than three fiscal years consisting of at least 12 months each, the scores assigned to the amalgamated member institution shall be based on the results obtained for the institution using the financial information (a) of the amalgamated member institution for the fiscal years during which it has been operating as a member institution; and (b) of the amalgamating member institution for the other applicable fiscal years. SOR/2005-48, s. 6(E). 24 The Corporation shall compare the results obtained for a member institution in respect of each of the factors in items 5 and 6 of the Reporting Form with the range of results set out for those factors in column 2 of items 7 and 8, respectively, of Part 2 of Schedule 3 and shall assign to the institution the scores set out in column 3 of Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Quantitative Factors Sections 24-25.1 each of those items that correspond to that institution’s results, respectively. SOR/2005-48, s. 7. 24.1 (1) Subject to section 27, the Corporation shall compare the result obtained for a member institution in respect of the factor in item 7 of the Reporting Form with the range of results set out for that factor in column 2 of item 9 of Part 2 of Schedule 3 and shall assign to the institution the score set out in column 3 of that item that corresponds to that institution’s result. (2) For the purpose of subsection (1), if an amalgamated member institution formed by an amalgamation involving only one member institution has been operating as a member institution for less than four fiscal years consisting of at least 12 months each, the score assigned to the amalgamated member institution shall be based on the result obtained for the institution using the financial information (a) of the amalgamated member institution for the fiscal years during which it has been operating as a member institution; and (b) of the amalgamating member institution for the other applicable fiscal years. SOR/2005-48, s. 7. 25 The Corporation shall assign the score for the factor in item 8 of the Reporting Form to a member institution that is not a domestic systemically important bank as follows: (a) if the result of the threshold formula in item 8 of the Reporting Form is less than 10 per cent, the score to be assigned is 5; and (b) if the result of the threshold formula in item 8 of the Reporting Form is equal to or greater than 10 per cent, the score to be assigned is the lowest of the scores set out for a type of mortgage loan in column “E” of an item of Table 8 to item 8 of the Reporting Form. SOR/2015-75, s. 11. 25.1 The Corporation shall assign the score for the factor in item 8-1 of the Reporting Form to a member institution that is a domestic systemically important bank as follows: (a) if the result of the threshold formula in element 8-1.1 of the Reporting Form is equal to or less than 100 per cent, the score to be assigned is 5; and Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Quantitative Factors Sections 25.1-27 (b) if the result of the threshold formula in element 8-1.1 of the Reporting Form is greater than 100 per cent, the score to be assigned is (i) 3, if the result of the formula in element 8-1.2 is less than 50 per cent; and (ii) 0, if the result of the formula in element 8-1.2 is equal to or greater than 50 per cent. SOR/2015-75, s. 12; SOR/2016-11, s. 1. 26 The Corporation shall assign the score to a member institution for the factor in item 9 of the Reporting Form as follows: (a) if the result of the threshold formula in item 8 of the Reporting Form is greater than 90 per cent, the score to be assigned is 5; and (b) if the result of the threshold formula in item 8 of the Reporting Form is equal to or less than 90%, the Corporation shall compare the results obtained for the member institution in respect of that factor with the range of results set out for that factor in column 2 of item 12 of Part 2 of Schedule 3 and shall assign to the institution the score set out in column 3 of that item that corresponds to that institution’s results, respectively. SOR/2018-8, s. 3. 27 (1) If a member institution has been operating as a member institution for less than five fiscal years consisting of at least 12 months each, the combined score in respect of the factors in items 3, 4 and 7 of the Reporting Form shall be determined in accordance with the formula (A ÷ 45) × 15 where A is the sum of the scores assigned to the member institution under sections 21, 22, 24, 25 and 26. (2) If an amalgamated member institution formed by an amalgamation involving two or more member institutions has been operating as a member institution for less than three fiscal years consisting of a least 12 months each, the combined score in respect of the factors in items 3, 4 and 7 of the Reporting Form shall be determined in accordance with subsection (1). (3) If a member institution has been operating as a member institution for five fiscal years consisting of at least 12 months each, the score in respect of the factors in Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Quantitative Factors Sections 27-28 item 7 of the Reporting Form shall be determined in accordance with the formula (A ÷ 55) × 5 where A is the sum of the scores assigned to the member institution under sections 21, 22, 23, 24, 25 and 26. (4) If an amalgamated member institution formed by an amalgamation involving two or more member institutions has been operating as a member institution for three fiscal years consisting of at least 12 months each, the score in respect of the factors in item 7 of the Reporting form shall be determined in accordance with subsection (3). SOR/2002-126, s. 8; SOR/2005-48, s. 8. Qualitative Factors and Criteria Examiner’s Rating 28 (1) For the purposes of this section, examiner’s rating in respect of a member institution means the rating on a scale of one to five that is assigned to the institution by the examiner in the course of carrying out the examiner’s duties. (2) Subject to subsection (3), the Corporation shall assign to each member institution the score set out in column 2 of an item of Schedule 4 that corresponds to the examiner’s rating for the institution set out in column 1 of that item, which rating is the most recent of the following ratings that is available to the Corporation, namely, (a) the examiner’s rating as of April 30 of the filing year; (b) the most recent examiner’s rating assigned to the institution during the period beginning on May 1 of the year preceding the filing year and ending on April 29 of the filing year; and (c) the examiner’s rating used for the evaluation of the member institution for the preceding premium year. (3) If none of the examiner’s ratings referred to in subsection (2) are available to the Corporation for the member institution, the score to be assigned for the purposes of that subsection shall be the result determined in accordance with the formula (A ÷ 60) × 35 where Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law Qualitative Factors and Criteria Examiner’s Rating Sections 28-31 A is the sum of the scores assigned to the member institution under sections 21 to 27. SOR/2004-57, s. 1; SOR/2006-47, s. 4; SOR/2007-26, s. 2(E); SOR/2020-21, s. 4. 29 [Repealed, SOR/2006-47, s. 5] 29.1 [Repealed, SOR/2005-116, s. 2] Other Information 30 (1) In this section, supervisory authority means an examiner, a regulator, any foreign authority that monitors the activities of financial institutions and a securities commission, a stock exchange or any other similar authority. (2) The Corporation shall, based on information about the safety, soundness, financial condition and viability of each member institution, including such information that is produced by supervisory authorities, rating agencies, industry analysts or other experts, that has come to the attention of the Corporation, including information about the affiliates of the member institution, assign to the institution a score of (a) 5 if, as of April 30 of the filing year, no information has come to its attention about circumstances that represent a threat to or compromise the safety, soundness, financial condition or viability of the institution; (b) 3 if, as of April 30 of the filing year, information has come to its attention about circumstances that represent a threat to the safety, soundness, financial condition or viability of the institution; and (c) 0 if, as of April 30 of the filing year, information has come to its attention about circumstances that compromise the safety, soundness, financial condition or viability of the institution. Coming into Force 31 This By-law comes into force on March 31, 1999. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 1 SCHEDULE 1 (Paragraphs 3(b) and 4(1)(b), subsections 4(1.1) and (2), section 8 and Premium Categories Item Column 1 Colum Premium Category Total S ≥ 80 ≥ 65 an ≥ 50 an < 50 SOR/2015-75, s. 13; SOR/2017-22, s. 4; SOR/2018-8, s. 4; SOR/2019-43, s. 10. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 1 (French) ANNEXE 1 (alinéas 3b) et 4(1)b), paragraphes 4(1.1) et (2), article 8 et sous-alinéa Catégories Colonne 1 Colonne 2 Article Catégorie Note totale ≥ 80 ≥ 65 et < 80 ≥ 50 et < 65 < 50 DORS/2015-75, art. 13; DORS/2017-22, art. 4; DORS/2018-8, art. 4; DORS/2019-43, art. 10. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 SCHEDULE 2 (Sections 1, 6, 12, 15, 16 and 20 to 27) PART 1 Interpretation 1 (1) The following definitions apply in this Schedule: Guidelines means (a) in the case of a bank or a federal credit union, the Guid (b) in the case of any other member institution, the Guide regulated deposit-taking institution means an entity that services or banking regulator and is authorized to accept dep (2) For the purposes of item 7 of the Reporting Form, the va a merger or an acquisition described in that item, is the valu the consolidated financial statements of the member instituti PART 2 Reporting Form 1 CAPITAL ADEQUACY MEASURES Refer to the Leverage Requirements Return (LRR) and Basel III Capita (BCAR) form, Reporting Manual, completed in accordance with that the filing year. 1.1 Leverage Ratio (%) Indicate the leverage ratio (%) as set out in Section 1 – Leverage Rati 1.2 Authorized Leverage Ratio (%) Indicate the authorized leverage ratio (%) as set out in Section 1 – Le 1.3 Tier 1 Capital Ratio (%) Indicate the Tier 1 capital ratio (%) as set out in Schedule 1 – Ratio C 1.4 Minimum Tier 1 Capital Ratio Indicate the minimum Tier 1 capital ratio as set by the regulator for t Requirements guideline of the Guidelines, but if a different minimum sent to the member institution, indicate that ratio instead. 1.5 “All in” Target Tier 1 Capital Ratio Indicate the “all in” target Tier 1 capital ratio (including the capital co charge as applicable) as set by the regulator for the member institut line of the Guidelines, but if a different “all in” target Tier 1 capital ra member institution, indicate that ratio instead. 2 RETURN ON RISK-WEIGHTED ASSETS (%) Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Formula: Complete the following: 2.1 — — — — ( 2.2 — — — — + 2.3 — — — — Elements Use the instructions below to arrive at the elements of the formula. Refer to the following documents: (a) the Consolidated Statement of Comprehensive Income, Retai dance with that Manual as of the fiscal year ending in the year pr (b) the Basel III Capital Adequacy Reporting — Credit, Market and accordance with that Manual as of the end of the fiscal year endin 2.1 Net Income or Loss The net income or loss attributable to equity holders and non-contro set out in the Consolidated Statement of Comprehensive Income, Re 2.2 Adjusted Risk-Weighted Assets as of the End of the Fiscal Year E Indicate the adjusted risk-weighted assets as set out in Schedule 1 – 2.3 Adjusted Risk-Weighted Assets as of the End of the Fiscal Year E Indicate the adjusted risk-weighted assets as of the end of the fiscal in the same manner as for element 2.2. If the member institution does not have a fiscal year ending in the se it is an amalgamated institution described below. If the member institution is an amalgamated member institution form tions and does not have a fiscal year ending in the second year prec ment 2.2. 3 MEAN ADJUSTED NET INCOME VOLATILITY If a member institution has been operating as a member institution f (with the last fiscal year ending in the year preceding the filing year) and 3.13 and fill in any of elements 3.3 to 3.12 that apply to it. If a member institution has been operating as a member institution f of at least 12 months each (with the last fiscal year of operation endi formula using the fiscal years during which it has been operating wi If a member institution formed by an amalgamation involving only o for less than three fiscal years consisting of at least 12 months each year), in addition to filling in the applicable elements as an amalgam for the amalgamating member institution. If a member institution formed by an amalgamation involving two o tution for less than three fiscal years consisting of at least 12 months filing year), it must indicate “N/A” (“not applicable”) for elements 3, it. Formula: Standard deviation of Mean net inc Complete the following: 3.1 — — — — 3.2 — — — — = Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Elements Use the instructions below to arrive at the elements of the formula. 3.1 Standard deviation of the Net Income or Loss Determine the standard deviation of the net income or loss using the If a member institution has been operating as a member institution f “n” will be equal to 10. If a member institution has been operating as a member institution f 12 months each, for each year that it is not operating the portion of t moved and “n” will be equal to the number of years that it has been 3.2)2” from the numerator and “n” will be equal to 9). If a member institution has been operating as a member institution f 3.2)2 + (3.8 – 3.2)2 + (3.9 – 3.2)2 + (3.10 – 3.2)2 + (3.11 – 3.2)2 + (3.12 – 4. If a member institution has been operating as a member institution f 3.2)2 + (3.7 – 3.2)2 + (3.8 – 3.2)2 + (3.9 – 3.2)2 + (3.10 – 3.2)2 + (3.11 – 3 be equal to 3. 3.2 Mean Net Income or Loss Determine the mean net income or loss (the latter to be reported as (3.3 + 3.4 + 3.5 + 3.6 + 3.7 + If a member institution has been operating as a member institution f “n” will be equal to 10. If a member institution has been operating as a member institution f 12 months each, the portion of the formula in the numerator referen will be equal to the number of years that it has been so operating les numerator and “n” will be equal to 9). If a member institution has been operating as a member institution f 3.8 + 3.9 + 3.10 + 3.11 + 3.12” must be removed from the formula an If a member institution has been operating as a member institution f 3.7 + 3.8 + 3.9 + 3.10 + 3.11 + 3.12” must be removed from the formu Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Net income or loss (the latter to be reported as a negati Indicate the net income or loss as determined for element 2.1 for the Indicate the net income or loss after tax from the audited financial st element 3.3. Indicate the net income or loss after tax from the audited financial st element 3.4. Indicate the net income or loss after tax from the audited financial st element 3.5. Indicate the net income or loss after tax from the audited financial st element 3.6. Indicate the net income or loss after tax from the audited financial st element 3.7. Indicate the net income or loss after tax from the audited financial st element 3.8. Indicate the net income or loss after tax from the audited financial st element 3.9. Indicate the net income or loss after tax from the audited financial st element 3.10. Indicate the net income or loss after tax from the audited financial st element 3.11. Indicate the number of fiscal years that the member institution has b A member institution must report net income or loss for the last 10 If a member institution has been operating as a member institution a member institution formed by an amalgamation involving only on amalgamating member institution for the three fiscal years or less p If a member institution has been operating as a member institution report “N/A” (“not applicable”) for the elements corresponding to t tion. 4 STRESS-TESTED NET INCOME If a member institution has reported “N/A” (“not applicable”) in elem Formulas: (Net income or loss) – (1 × Standard deviation of the net inco devia (Net income or loss) – (2 × Standard deviation of the net inco devia Complete the following: Stress-tested net income using one standard deviation: 4.1 – (1 × 4.2 Stress-tested net income using two standard deviations: 4.1 – (2 × 4.2 Elements Use the instructions below to arrive at the elements of the formulas. 4.1 Net Income or Loss Net income or loss as determined for element 2.1. 4.2 Standard deviation of the Net Income or Loss The standard deviation of the net income or loss as determined for e 5 EFFICIENCY RATIO (%) Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Formula: Total non−interes Net interest income + Non Complete the following: 5.1 — — — — 5.2 — — — — + 5.3 — — — — Elements Use the instructions below to arrive at the elements of the formula. Refer to the Consolidated Statement of Comprehensive Income, Reta dance with that Manual for the fiscal year ending in the year precedi 5.1 Total Non-Interest Expenses Indicate the total non-interest expenses, as set out in the Consolidate AOCI, less any charges for impairment included in that total. 5.2 Net Interest Income Determine the net interest income by adding (a) and (b): (a) Net interest income as set out in the Consolidated Statement AOCI (b) Taxable equivalent adjustment (if any) Total (insert as element 5.2 of the formula) 5.3 Non-Interest Income Determine the non-interest income by adding (a) and (b): (a) Non-interest income as set out in the Consolidated Statemen AOCI (b) Taxable equivalent adjustment (if any) Total (insert as element 5.3 of the formula) 6 NET IMPAIRED ASSETS TO TOTAL CAPITAL (%) Formula: Net impaired on−balance sheet assets + Ne Total Capi Complete the following: 6.1 — — — — + 6.2 — — — 6.3 — — — — Elements Use the instructions below to arrive at the elements of the formula. Refer to the following documents: (a) the Return of Allowances for Expected Credit Losses, Reportin end of the fiscal year ending in the year preceding the filing year; (b) the Basel III Capital Adequacy Reporting — Credit, Market and accordance with that Manual as of the end of the fiscal year endin 6.1 Net Impaired On-Balance Sheet Assets Indicate the net impaired on-balance sheet assets as set out for the t lowances for Expected Credit Losses. If the result is negative, report 6.2 Net Impaired Off-Balance Sheet Assets Calculate the net impaired off-balance sheet assets by subtracting th losses” in Table 6A from the total of the column “Credit equivalent a 6.3 Total Capital Indicate the total capital set out in Schedule 1 of the BCAR form. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Table 6A — Impaired Off-balance Sheet Assets Complete Table 6A as of the end of the fiscal year ending in the year Sheet Exposures Excluding Derivatives and Securitization Exposures the Capital Adequacy Requirements guideline of the Guidelines. Notional princi amount Impaired Instruments a Direct credit substitutes – excluding credit derivatives Direct credit substitutes – credit derivatives Transaction-related contingencies Short-term self-liquidating trade-related contingencies Sale & repurchase agreements Forward asset purchases Forward forward deposits Partly paid shares and securities NIFs & RUFs Undrawn commitments – excluding securitization exposure Standardized Approach Advanced IRB Approach Impaired OTC Derivative Contracts Credit derivative contracts Interest rate contracts Foreign exchange contracts Equity-linked contracts Commodity contracts Other contracts * ** Fill in the totals from Table 6B. Refer to the Capital Adequacy Requirements guideline of the Guid Table 6B — Impaired OTC Derivative Contracts Complete Table 6B as of the end of the fiscal year ending in the year Contracts of the BCAR form and to the Capital Adequacy Requireme Impaired OTC Derivative Contracts (in thousands of dollars) Credit derivative contracts Interest rate contracts Potential Future Credit Exposure (PFE) Total contracts not subject to permissible netting Total contracts subject to permissible netting Exposure at Default (EAD) (after taking into account collateral and gu Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Total contracts not subject to permissible netting Total contracts subject to permissible netting Total Impaired OTC Derivative Contracts (carry forward to “Credit equivalent amount” column in Table 6A) 7 THREE-YEAR MOVING AVERAGE ASSET GROWTH (%) If a member institution has been operating as a member institution f (with the last fiscal year ending in the year preceding the filing year) but still fill in any of elements 7.1 to 7.4 that apply to it. If a member institution formed by an amalgamation involving only o for less than four fiscal years consisting of at least 12 months each (w year), in addition to filling in the applicable elements as an amalgam for the amalgamating member institution. If a member institution formed by an amalgamation involving two o tution for less than four fiscal years consisting of at least 12 months filing year), it must indicate “N/A” (“not applicable”) for elements 7 If a member institution acquires assets in the fiscal year ending in th acquisition of a regulated deposit-taking institution or as a result of t tion, and the value of those acquired assets on the date of their acqu member institution immediately before that merger or acquisition, th assets in elements 7.1 to 7.3. Formula: Complete the following: Elements Use the instructions below to arrive at the elements of the formula. Assets for Years 1 to 4: Assets for Year 1 Assets for Year 1 is the amount that the member institution entered the member institution in the third filing year before the filing year in Year 1: Assets for Year 2 Assets for Year 2 is the amount that the member institution entered the member institution in the second filing year before the filing yea Year 2: Assets for Year 3 Assets for Year 3 is the amount that the member institution entered the member institution in the filing year before the filing year in whi Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Year 3: Assets for Year 4 Refer to the Leverage Requirements Return (LRR), Reporting Manua fiscal year ending in the year preceding the filing year, and to the Ba Risk (BCAR) form, Reporting Manual, completed in accordance with ceding the filing year. Assets for Year 4 is the amount that the member institution determin (a) the total of the amounts set out in the column “Total” for Sec originated or purchased) – Traditional securitizations of Section I (b) if applicable, the value of assets, acquired by the member ins year as a result of a merger or acquisition referred to in the fourth ASSET GROWTH (%)”, for years 1, 2 and 3, if the value of those a the consolidated assets of the member institution immediately be (c) the amount determined by using the formula 7.4.1 + 7.4.2 + 7 7.4.12) – 7.4.13 – 7.4.14 + 7.4.15 + 7.4.16 + 7.4.17 + 7.4.18 + 7.4.19 Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 7.4.1 On-balance sheet assets Indicate the amount set out in the column “Accounting balance shee Ratio, as set out in Section 1 – Leverage Ratio Calculation of the LRR 7.4.2 Off-balance sheet Eligible servicer cash advance facilities Indicate the amount set out in the column “Notional Amount” for El tion 1 – Leverage Ratio Calculation of the LRR. 7.4.3 Other Off-balance sheet Securitization exposures Indicate the amount set out in the column “Notional Amount” for Ot out in Section 1 – Leverage Ratio Calculation of the LRR. 7.4.4 Off-balance sheet Direct credit substitutes Indicate the amount set out in the column “Notional Amount” for Di age Ratio Calculation of the LRR. 7.4.5 Off-balance sheet Transaction-related contingent items Indicate the amount set out in the column “Notional Amount” for Tr 1 – Leverage Ratio Calculation of the LRR. 7.4.6 Off-balance sheet Short-term self-liquidating trade letters of cr Indicate the amount set out in the column “Notional Amount” for Sh out in Section 1 – Leverage Ratio Calculation of the LRR. 7.4.7 Total derivative contract exposure (not covered) Indicate the amount set out in the column “Total Contracts” for “(A) tract, (i) Replacement cost”, as set out in Section 2 – Derivative Expo 7.4.8 Total derivative contract exposure (covered) Indicate the amount set out in the column “Total Contracts” for “(B) Replacement cost”, as set out in Section 2 – Derivative Exposure Cal 7.4.9 On-balance sheet Derivatives Indicate the amount set out in the column “Accounting balance shee Calculation of the LRR. 7.4.10 On-balance sheet Grandfathered securitization exposures Indicate the amount set out in the column “Accounting balance shee Section 1 – Leverage Ratio Calculation of the LRR. 7.4.11 Net Common Equity Tier 1 Capital (CET1 after all deductions) Indicate the Net Common Equity Tier 1 Capital (CET1 after all deduct BCAR form. 7.4.12 Gross Common Equity Tier 1 Capital Indicate the Gross Common Equity Tier 1 Capital, as set out in Sched 7.4.13 Total Deduction from Additional Tier 1 Capital Indicate the Total Deduction from Additional Tier 1 Capital, as set ou 7.4.14 Total Deduction from Tier 2 Capital Indicate the Total Deduction from Tier 2 Capital, as set out in Schedu 7.4.15 Eligible stage 1 and stage 2 allowance Indicate the Eligible stage 1 and stage 2 allowance (re standardized a the BCAR form. 7.4.16 Excess allowance Indicate the Excess allowance (re IRB approach), as set out in Sched 7.4.17 Direct credit substitutes – credit derivatives – Standardized A Indicate the amount set out in the column “Notional Principal Amou Schedule 39 – Off-balance Sheet Exposures Excluding Derivatives an 7.4.18 Direct credit substitutes – credit derivatives – Foundation IRB Indicate the amount set out in the column “Notional Principal Amou Schedule 39 – Off-balance Sheet Exposures Excluding Derivatives an Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 7.4.19 Direct credit substitutes – credit derivatives – Advanced IRB a Indicate the amount set out in the column “Notional Principal Amou Schedule 39 – Off-balance Sheet Exposures Excluding Derivatives an 7.4.20 Sale and repurchase agreements – Standardized approach Indicate the amount set out in the column “Notional Principal Amou – Off-balance Sheet Exposures Excluding Derivatives and Securitizat 7.4.21 Sale and repurchase agreements – Foundation IRB approach Indicate the amount set out in the column “Notional Principal Amou – Off-balance Sheet Exposures Excluding Derivatives and Securitizat 7.4.22 Sale and repurchase agreements – Advanced IRB approach Indicate the amount set out in the column “Notional Principal Amou – Off-balance Sheet Exposures Excluding Derivatives and Securitizat 7.4.23 Stage 1 and Stage 2 allowance on balance sheet assets Indicate the sum of the amounts set out for “Stage 1 and Stage 2 all sets for capital purposes” and “Allowance on assets capitalized und es”, as set out in Schedule 45 – Balance Sheet Coverage by Risk Typ form. 7.4.24 “On-balance sheet” securitization exposures Indicate the “On-balance sheet” securitization exposures recognized as set out in Schedule 45 – Balance Sheet Coverage by Risk Type an 7.4.25 Adjustments – measurement bases Indicate the Adjustments to reflect differences in balance sheet expo counting purposes (fair values) as set out in Schedule 45 – Balance S Balance Sheet of the BCAR form. 7.4.26 Adjustments – recognition bases Indicate the Adjustments to reflect differences in balance sheet expo ing purposes (settlement / trade date), as set out in Schedule 45 – Ba dated Balance Sheet of the BCAR form. Year 4: Indicate the number of fiscal years consisting of at least 12 months t institution (if less than six fiscal years). A member institution must report assets for the last four fiscal year If a member institution has been operating as a member institution f it must indicate “N/A” (“not applicable”) for the elements correspon institution. 8 REAL ESTATE ASSET CONCENTRATION A member institution that is a domestic systemically important bank score for element 8.5. It must complete element 8-1. Threshold Formula: Total Mortgage Total Mortgage Loans + Total Non−Mortgage Loa Complete the following: 8.1 — — — — 8.1 — — — — + 8.2 — — — — + 8.3 — — — Elements Use the instructions below to arrive at the elements of the threshold Refer to the Mortgage Loans Report, the Non-Mortgage Loans Repo Sheet, Reporting Manual, all completed in accordance with that Man filing year. 8.1 Total Mortgage Loans The total mortgage loans is the sum of the amounts set out in the co for expected credit losses” in Section I of the Mortgage Loans Repor Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 8.2 Total Non-Mortgage Loans The total non-mortgage loans is the sum of the amounts set out for “Non-Resident Loan Balances” in the Non-Mortgage Loans Report. 8.3 Total Securities The total securities is the total of the amounts set out in the column dated Monthly Balance Sheet. 8.4 Total Acceptances The total acceptances is the total of the amounts set out in the colum lowance for expected credit losses” in Section I — Assets of the Con If the result of the threshold formula is less than 10%, score five for e If that result is greater than or equal to 10%, complete the rest of sec Fill in Table 8 using the definitions and instructions below. Refer to Section III of the Mortgage Loans Report, Reporting Manual fiscal year ending in the year preceding the filing year. A member in reported in the Mortgage Loans Report filed at its year-end or, if not year-end. Fill in Table 8 for each of the following types of outstanding mortga Residential Properties Mortgage Loans Mortgage loans of this type, secured by properties located in Canada Calculate the total mortgage loans of this type by adding together th and “Uninsured” under “Gross Mortgage Loans Outstanding” in Se lowance for expected credit losses. Land Development Mortgage Loans Mortgage loans of this type, secured by properties located in Canada Calculate by adding together (a) the total land banking and development mortgage loans dete and Development” in the columns “Insured” and “Uninsured” un Mortgage Loans Report, before deducting any allowance for expe (b) the total residential interim construction mortgage loans dete interim construction mortgages” in the columns “Insured” and “ III of the Mortgage Loans Report, before deducting any allowance Hotel and Motel Properties Mortgage Loans Mortgage loans of this type, secured by properties located in Canada Calculate the total mortgage loans of this type by adding together th and “Uninsured” under “Gross Mortgage Loans Outstanding” in Se lowance for expected credit losses. Industrial Properties Mortgage Loans Mortgage loans of this type, secured by properties located in Canada Calculate the total mortgage loans of this type by adding together th sured” and “Uninsured” under “Gross Mortgage Loans Outstanding any allowance for expected credit losses. Single Family Dwelling Properties Mortgage Loans Mortgage loans of this type, secured by properties located in Canada Calculate the total mortgage loans of this type by adding together th minium units” in the columns “Insured” and “Uninsured” under “G Loans Report, before deducting any allowance for expected credit lo Second or Subsequent Mortgage Loans Outstanding Mortgage loans of this type, secured by properties located in Canada The total mortgage loans of this type is the amount set out for “Seco “Amounts Outstanding” in the second table of the Memo Items to S lowance for expected credit losses. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Real Estate Under Power of Sale or Foreclosed Properties Properties of this type, located in Canada, are to be classified in acco Calculate by adding together (a) for foreclosed properties located in Canada, the amount set o in the liquidation of a loan — Held for sale of Section I — Memo I (b) for real estate under power of sale, the amount set out in the Section I — Memo Items of the Consolidated Monthly Balance Sh Table 8 A B Type Amount Percentage of To (Amount from Col gage Lo Residential Properties Mortgage Loans Land Development Mortgage Loans Hotel and Motel Properties Mortgage Loans Industrial Properties Mortgage Loans Single Family Dwelling Properties Mortgage Loans Second or Subsequent Mortgage Loans Real Estate Under Power of Sale or Foreclosed Properties “Total Mortgage Loans” used in the calculation in column C must for element 8.1. ** Fill in the score in column E for a type of mortgage loan or proper column C, in accordance with the appropriate range set out in colum * 8-1 ASSET ENCUMBRANCE MEASURE Only a member institution that is a domestic systemically important insert “N/A” for item 8-1.3. 8-1.1 Unencumbered Asset Concentration Threshold Formula: Total Liabilities – (Subordinated Debt + Covered Bonds Liab Total Assets – (Impairment + Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Complete the following: 8−1.1.1 — — — – (8−1.1.2 — — — + 8−1.1.3 — — — + 8−1 8−1.1.7 — — — – (8−1.1.8 — — 8-1.1 Elements Use the instructions below to arrive at the elements of the formula. Refer to the Consolidated Monthly Balance Sheet, the Return of Allo and Repos Report, Reporting Manual, all completed in accordance w preceding the filing year. 8-1.1.1 Total Liabilities The total liabilities is calculated by deducting from the amount set o Equity the amounts included as shareholders’ equity in Section II – L 8-1.1.2 Subordinated Debt The total subordinated debt is the amount set out in the column “To dated Monthly Balance Sheet. 8-1.1.3 Covered Bonds Liabilities The covered bonds liabilities is the total of the amounts set out in th ties in Section II – Memo Items of the Consolidated Monthly Balance 8-1.1.4 Securitization Liabilities The securitization liabilities is the total of the amounts set out in the assets) and Securitization notes payable (third party assets) as set ou of the Consolidated Monthly Balance Sheet. 8-1.1.5 Repos The obligations related to assets sold under repurchase agreements to assets sold under repurchase agreements in Section II – Liabilities 8-1.1.6 Shorts The obligations related to borrowed securities is the amount set out ties in Section II – Liabilities of the Consolidated Monthly Balance Sh 8-1.1.7 Total Assets The total assets is the amount set out in the column “Total” for Tota Sheet. 8-1.1.8 Impairment Impairment is the amount set out for “Total” in the column “Record amounts set out for “Total” in the columns “Expected Credit Losses lowances for Expected Credit Losses. 8-1.1.9 Total Pledged Assets The total pledged assets is the total of the amounts set out in the col TY” for TOTAL and REPURCHASE AGREEMENTS (REPOS) of SECTIO ing and Repos Report. If the result of the threshold formula is equal to or less than 100%, sc If the result is greater than 100%, complete the rest of item 8-1. 8-1.2 Pledged Asset Ratio Formula: Total Pledged Total Asse Complete the following: 8−1.2.1 — — — — 8−1.2.2 — — — — × 10 8-1.2.1 Total Pledged Assets Indicate the total pledged assets as determined for element 8-1.1.9. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 8-1.2.2 Total Assets Indicate the total assets as determined for element 8-1.1.7. 9 AGGREGATE COMMERCIAL LOAN CONCENTRATION RATIO (%) If the result of the threshold formula in section 8 is greater than 90% tion 9. If the result of the threshold formula in section 8 is equal to or less th important bank, complete section 9. Formula: Aggregate Commercial Lo Total Capi Complete the following: 9.1 — — — — 9.2 — — — — × 10 Elements Refer to the Non-Mortgage Loans Report, Reporting Manual, comple arrive at the elements of the formula. A member institution may com Mortgage Loans Report filed at its year-end or, if not filed at its year9.1 Aggregate Commercial Loan Concentration The aggregate commercial loan concentration is the total of column 9.2 Total Capital The total capital as determined for element 6.3, expressed in thousa Fill in Table 9 following the instructions and using the definitions be Loans Loans are as described in the Non-Mortgage Loan Report Person Means a natural person or an entity. Entity Has the same meaning as in section 2 of the Bank Act. Industry Sectors For the purpose of completing Table 9, commercial loans shall be gr Non-Mortgage Loan Report and using the 12 industry sectors in the Industry Sector List Calculate the commercial loans for each of the industry sectors in ac appropriate line in Column A in Table 9. Refer to the Non-Mortgage that Manual. Agriculture Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount set out in the column “TC” unde culture” in the Non-Mortgage Loans Report. Fishing and Trapping Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow Trapping” in the Non-Mortgage Loans Report. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Logging and Forestry Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow Forestry” in the Non-Mortgage Loans Report. Mining, Quarrying and Oil Wells Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow rying and Oil Wells” in the Non-Mortgage Loans Report. Manufacturing Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow ing” in the Non-Mortgage Loans Report. Construction/Real Estate Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow Real Estate” in the Non-Mortgage Loans Report. Transportation, Communication and Other Utilities Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow tion, Communication and Other Utilities” in the Non-Mortgage Loan Wholesale Trade Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow Trade” in the Non-Mortgage Loans Report. Retail Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow Non-Mortgage Loans Report. Service Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount in the column “TC” under “Allow Non-Mortgage Loans Report. Multiproduct Conglomerates Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount set out in the column “TC” unde product Conglomerates” in the Non-Mortgage Loans Report. Others (Private Not for Profit Institutions, Religious, Health and Edu Commercial loans of this type are to be classified in accordance with Calculate the total by adding together the amounts in the columns “ ances” and subtracting the amount set out in the column “TC” unde (Private Not for Profit Institutions, Religious, Health and Educational Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Table 9 Instructions Insert 10% of total capital as determined for element 6.3: In column A below, report the amount calculated in accordance with In column B below, for each industry sector that has an amount repo (a) exceeds the amount reported at element 9.3, report the amou (b) does not exceed the amount reported at element 9.3, report “ Industry Sector Column A Agriculture Fishing & Trapping Logging & Forestry Mining, Quarrying & Oil Wells Manufacturing Construction / Real Estate Transportation, Communication & Other Utilities Wholesale Trade Retail Service Multiproduct Conglomerates Others (Private Not for Profit Institutions, Religious, Health & Educational Institutions Total of Column B The information provided in this Reporting Form is based on audited financial statements unaudited financial statements This Reporting Form was prepared by Name and Title: Business mailing address: Business telephone number: Business email address: Note: The above information may be used by CDIC to contact the m Certification The Chief Financial Officer, or other authorized officer, by submitting this Reporting Form to the Canada Deposit In in this Reporting Form is correct and that it has been comple poration Differential Premiums By-law. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 Date Name of Member Institu SOR/2000-38, ss. 3, 4(E), 5 to 9; SOR/2001-24, ss. 1, 2; SOR/2002-126, ss. 9 to 13; SOR/2005 11; SOR/2010-4, ss. 6 to 10; SOR/2010-307, ss. 7, 8(E), 9 to 11; SOR/2011-312, ss. 1 to 4; SOR ss. 2, 3, 4(E), 5 to 7; SOR/2017-22, ss. 5 to 9; SOR/2018-8, ss. 5 to 8; SOR/2019-43, s. 11; SOR 16; SOR/2019-43, s. 17; SOR/2020-21, s. 5; SOR/2020-21, s. 6; SOR/2020-21, s. 7; SOR/2020-2 2020-21, s. 13; SOR/2020-21, s. 14; SOR/2020-21, s. 15; SOR/2021-28, s. 2; SOR/2021-28, s. 3; Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) ANNEXE 2 (articles 1, 6, 12, 15, 16 et 20 à 27) PARTIE 1 Définitions 1 (1) Les définitions qui suivent s’appliquent à la présente annex institution de dépôt réglementée Entité qui est surveillée ou ré tation des activités bancaires ou des services financiers et qui est taking institution) Lignes directrices a) Dans le cas d’une banque ou d’une coopérative de crédit féd b) dans le cas de toute autre institution membre, les Lignes d lines) (2) Pour l’application de la section 7 du formulaire de déclaratio à la suite de la fusion ou de l’acquisition visées à cette section, e quelle figure aux états financiers consolidés. PARTIE 2 Formulaire de déclaration 1 MESURE DES FONDS PROPRES Utiliser le Relevé du ratio de levier (RRL) et le Relevé des normes de crédit (RNFPB) du Recueil des formulaires et des instructions, arrêté déclaration et établis en conformité avec ce recueil. 1.1 Ratio de levier (%) Inscrire le ratio de levier (%) inscrit à la section 1 – Calcul du ratio de 1.2 Ratio de levier autorisé (%) Inscrire le ratio de levier autorisé (%) inscrit à la section 1 – Calcul du 1.3 Ratio des fonds propres de catégorie 1 (%) Inscrire le ratio de fonds propres de catégorie 1 (%) inscrit au tableau 1.4 Ratio minimal de fonds propres de catégorie 1 Inscrire le ratio minimal de fonds propres de catégorie 1 établi pour ment à la ligne directrice intitulée Normes de fonds propres des Lign et transmis par écrit à l’institution membre un ratio minimal de fond 1.5 Ratio cible des fonds propres de catégorie 1 « tout compris » Inscrire le ratio cible des fonds propres de catégorie 1 « tout compris propres et le supplément des banques d’importance systémique inté mentation, conformément à la ligne directrice intitulée Normes de fo réglementation a établi et transmis par écrit à l’institution membre u différent, inscrire ce dernier ratio. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) 2 RENDEMENT DE L’ACTIF PONDÉRÉ EN FONCTION DES RISQUES Formule de calcul : Remplir : 2.1 — — — — ( 2.2 — — — — + 2.3 — — — — Éléments de la formule Calculer les éléments de la formule au moyen des instructions ci-apr Utiliser les documents suivants : a) l’État consolidé du résultat étendu, bénéfices non répartis et A de l’exercice clos durant l’année précédant l’année de déclaration b) le Relevé des normes de fonds propres (Bâle III) – Risque opér laires et des instructions, arrêté à la fin de l’exercice clos durant l avec ce recueil. 2.1 Revenu net ou perte nette Le revenu net ou la perte nette (laquelle doit être indiquée par un mo capitaux propres et aux participations sans contrôle — qui est inscrit AERE. 2.2 Actifs rajustés pondérés en fonction des risques, arrêtés à la fin Utiliser les actifs rajustés pondérés en fonction des risques inscrits a 2.3 Actifs rajustés pondérés en fonction des risques, arrêtés à la fin Utiliser les actifs rajustés pondérés en fonction des risques, arrêtés à née de déclaration, calculés de la même manière que pour l’élément Si l’institution membre n’a pas clos d’exercice durant la deuxième an tution membre est née d’une fusion à laquelle sont parties une ou pl Si l’institution membre est née d’une fusion à laquelle sont parties u durant la deuxième année précédant l’année de déclaration, utiliser 3 VOLATILITÉ DU REVENU NET RAJUSTÉ SELON LA MOYENNE Si l’institution membre a été exploitée à ce titre pendant moins de ci l’exercice clos durant l’année précédant l’année de déclaration), insc plir ceux des éléments 3.3 à 3.12 qui s’appliquent. Si l’institution membre a été exploitée à ce titre pendant au moins ci dernier étant l’exercice clos durant l’année précédant l’année de déc dant lesquels l’institution membre a été exploitée à ce titre et en ajus Si elle est née d’une fusion à laquelle était partie une seule institutio cices d’au moins douze mois chacun (le dernier étant l’exercice clos ments applicables à l’égard de l’institution membre née de la fusion Si elle est née d’une fusion à laquelle étaient parties au moins deux trois exercices d’au moins douze mois chacun (le dernier étant l’exer « s.o. » (sans objet) pour les éléments 3, 3.1, 3.2 et 3.13 et remplir ce Formule de calcul : Écart−type du revenu n Revenu net moyen ou Remplir : 3.1 — — — — 3.2 — — — — = Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Éléments de la formule Calculer les éléments de la formule ci-dessus au moyen des instruct 3.1 Écart-type du revenu net ou de la perte nette Déterminer l’écart-type du revenu net ou de la perte nette au moyen Si l’institution membre a été exploitée à ce titre pendant douze exerc 10. Si elle a été exploitée à ce titre pendant sept exercices ou plus d’au m chaque exercice où elle n’était pas exploitée à ce titre, enlever la par nombre d’années où elle a été exploitée moins 2 (par exemple, si ell numérateur et attribuer à « n » la valeur 9). Si elle a été exploitée à ce titre pendant six exercices d’au moins dou 3.2)2 + (3.10 – 3.2)2 + (3.11 – 3.2)2 + (3.12 – 3.2)2 » est enlevée de la fo Si elle a été exploitée à ce titre pendant cinq exercices d’au moins do 3.2)2 + (3.9 – 3.2)2 + (3.10 – 3.2)2 + (3.11 – 3.2)2 + (3.12 – 3.2)2 » est en 3.2 Revenu net moyen ou perte nette moyenne Déterminer le revenu net moyen ou la perte nette moyenne (laquelle suivante : (3.3 + 3.4 + 3.5 + 3.6 + 3.7 + Si l’institution membre a été exploitée à ce titre pendant douze exerc 10. Si elle a été exploitée à ce titre pendant sept exercices ou plus d’au m chaque exercice où elle n’était pas exploitée à ce titre, enlever la par nombre d’années où elle a été exploitée moins 2 (par exemple, si ell rateur et attribuer à « n » la valeur 9). Si elle a été exploitée à ce titre pendant six exercices d’au moins dou est enlevée de la formule et « n » est égal à 4. Si elle a été exploitée à ce titre pendant cinq exercices d’au moins do + 3.12 » est enlevée de la formule et « n » est égal à 3. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Revenu net ou perte nette (laquelle doit être indiquée par un monta Utiliser le revenu net ou la perte nette inscrit pour l’élément 2.1 pour Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.3. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.4. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.5. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.6. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.7. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.8. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.9. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.10. Inscrire le revenu net ou la perte nette après impôt tiré des états fina ment 3.11. Inscrire le nombre d’exercices à titre d’institution membre (si ce nom L’institution membre doit indiquer son revenu net ou sa perte nette Si l’institution membre a été exploitée à ce titre pendant moins de t fusion à laquelle était partie une seule institution membre, inscrire l niers exercices — ou moins — précédant la fusion, s’il y a lieu. Si elle a été exploitée à titre d’institution membre pendant moins de (sans objet) aux éléments correspondant aux exercices pendant lesq 4 REVENU NET SOUMIS À UN TEST DE TENSION Si « s.o. » a été inscrit pour l’élément 3.13, inscrire « s.o. » (sans obje Formules de calcul : Revenu net ou perte nette – (1 × écart-type du revenu ne tension en fonctio Revenu net ou perte nette – (2 × écart-type du revenu ne tension en fonction d Remplir : Revenu net soumis à un test de tension utilisant un écart-type 4.1 – (1 × 4.2 Revenu net soumis à un test de tension utilisant deux écarts-types 4.1 – (2 × 4.2 Éléments des formules Calculer les éléments des formules ci-dessus au moyen des instructi 4.1 Revenu net ou perte nette Utiliser le revenu net ou la perte nette inscrit pour l’élément 2.1. 4.2 Écart-type du revenu net ou de la perte nette Utiliser l’écart-type du revenu net ou de la perte nette inscrit pour l’é 5 RATIO D’EFFICIENCE (%) Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Formule de calcul : Total des frais autres Revenu net d’intérêt + Revenu Remplir : 5.1 — — — — 5.2 — — — — + 5.3 — — — — Éléments de la formule Calculer les éléments de la formule au moyen des instructions ci-apr Utiliser l’État consolidé du résultat étendu, bénéfices non répartis et conformité avec ce recueil pour l’exercice clos durant l’année précéd 5.1 Total des frais autres que d’intérêt Le total des frais autres que d’intérêt inscrit à l’État consolidé du résu charge de créances douteuses inscrite à cet état. 5.2 Revenu net d’intérêt Déterminer le revenu net d’intérêt par addition de a) et b) : a) Revenu net d’intérêt qui est inscrit à l’État consolidé du résulta néfices non répartis et AERE b) Rajustement de l’équivalent imposable (s’il y a lieu) Total (reporter à l’élément 5.2) 5.3 Revenus autres que d’intérêt Déterminer les revenus autres que d’intérêt par addition de a) et b) : a) Revenus autres que d’intérêt inscrits à l’État consolidé du résu bénéfices non répartis et AERE b) Rajustement de l’équivalent imposable (s’il y a lieu) Total (reporter à l’élément 5.3) 6 ACTIF AYANT SUBI UNE MOINS-VALUE PAR RAPPORT AU TOTAL Formule de calcul : Actif net figurant au bilan ayant subi une moins−value + Total des fonds Remplir : 6.1 — — — — + 6.2 — — — 6.3 — — — — Éléments de la formule Calculer les éléments de la formule au moyen des instructions ci-apr Utiliser les documents suivants : a) le Relevé des provisions pour pertes de crédit attendues du Re cice clos durant l’année précédant l’année de déclaration et établ b) le Relevé des normes de fonds propres (Bâle III) – Risque opér laires et des instructions, arrêté à la fin de l’exercice clos durant l avec ce recueil. 6.1 Actif net figurant au bilan ayant subi une moins-value L’actif net figurant au bilan ayant subi une moins-value qui est inscri douteuses » du Relevé des provisions pour pertes de crédit attendue 6.2 Actif net hors bilan ayant subi une moins-value L’actif net hors bilan ayant subi une moins-value est déterminé en so pour perte de crédit attendue » de celui inscrit dans la colonne « Mo négatif, inscrire « 0 ». 6.3 Total des fonds propres Utiliser le total des fonds propres inscrit au tableau 1 du RNFPB. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Relevé 6A — Actif hors bilan ayant subi une moins-value Les renseignements à inclure dans ce tableau doivent être arrêtés à déclaration. Remplir en utilisant les tableaux 39 et 40 du RNFPB intit l’exception des dérivés et des expositions liées à la titrisation, et Tab directrice intitulée Normes de fonds propres des Lignes directrices. Montant de pri pal notionnel Instruments ayant subi une moins-value a Substituts directs de crédit - à l’exception des dérivés du crédit Substituts directs de crédit - dérivés du crédit Engagements de garantie liés à des transactions Engagements à court terme à dénouement automatique liés à des opérations commerciales Engagements de reprise Achat à terme d’éléments d’actif Dépôts terme contre terme Actions et titres partiellement libérés Facilités d’émission d’effets (NIF) et facilités renouvelables à prise ferme (RUF) Lignes de crédit inutilisées - à l’exception des expositions titrisées Approche standard Approche NI avancée Contrats dérivés hors-cote ayant subi une moins-value Contrats sur dérivés du crédit Contrats sur taux d’intérêt Contrats sur devises Contrats liés à des actions Contrats sur produits de base Autres contrats Reporter les totaux du relevé 6B. Utiliser la ligne directrice intitulée Normes de fonds propres des valent-crédit applicable. * ** Relevé 6B — Contrats dérivés hors-cote ayant subi une m Les renseignements à inclure dans ce tableau doivent être arrêtés à déclaration. Remplir en utilisant le tableau 40 du RNFPB intitulé Tabl directrice intitulée Normes de fonds propres des Lignes directrices. Contrats dérivés hors-cote ayant subi une moins-value (en milliers de dollars) Contrats sur Contrats sur taux dérivés de crédit d’intérêt Exposition éventuelle au risque de crédit futur (EEF) Total des contrats non assujettis à la compensation permise Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Total des contrats assujettis à la compensation permise Exposition en cas de défaut (ECD) (compte tenu des nantissements e Total des contrats non assujettis à la compensation permise Total des contrats assujettis à la compensation permise Total des contrats dérivés hors-cote ayant subi une moins-value (reporter à la colonne « Montant en équivalent-crédit » du relevé 6A) 7 CROISSANCE DE L’ACTIF BASÉ SUR UNE MOYENNE MOBILE DE Si l’institution membre a été exploitée à ce titre pendant moins de si cice clos durant l’année précédant l’année de déclaration), inscrire « éléments 7.1 à 7.4 qui s’appliquent. Si elle est née d’une fusion à laquelle était partie une seule institutio exercices d’au moins douze mois chacun (le dernier étant l’exercice éléments applicables à l’égard de l’institution membre née de la fusi Si elle est née d’une fusion à laquelle étaient parties au moins deux quatre exercices d’au moins douze mois chacun (le dernier étant l’ex crire « s.o. » (sans objet) pour les éléments 7 et 7.5 et remplir ceux d Si, à la suite d’une fusion avec une institution de dépôt réglementée activités de prise de dépôts d’une institution de dépôt réglementée, l’année précédant l’année de déclaration, des éléments d’actif dont l son actif consolidé juste avant la fusion ou l’acquisition, elle doit inc Formule de calcul : Remplir : Éléments de la formule Suivre les instructions ci-après pour obtenir les éléments de la formu Actif des années 1 à 4 : Actif de l’année 1 L’actif de l’année 1 correspond au montant que l’institution membre ration qu’elle a transmis au cours de la troisième année de déclaratio déclaration est transmis. Année 1 : Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Actif de l’année 2 L’actif de l’année 2 correspond au montant que l’institution membre ration qu’elle a transmis au cours de la deuxième année de déclarati déclaration est transmis. Année 2 : Actif de l’année 3 L’actif de l’année 3 correspond au montant que l’institution membre ration qu’elle a transmis au cours de l’année de déclaration précédan transmis. Année 3 : Actif de l’année 4 Utiliser le Relevé du ratio de levier (RRL) du Recueil des formulaires la fin de l’exercice clos durant l’année précédant l’année de déclarati Risque opérationnel, de marché et de crédit (RNFPB) du Recueil des et arrêté à la fin de l’exercice clos durant l’année précédant l’année d L’actif de l’année 4 correspond au montant que l’institution membre a) le total des montants inscrits aux postes Éléments d’actif titris multicédants bancaires ou achetés) – Titrisations classiques dans mensuel consolidé; b) le cas échéant, la valeur des éléments d’actif acquis par l’instit née de déclaration, à la suite de la fusion ou de l’acquisition visée L’ACTIF BASÉ SUR UNE MOYENNE MOBILE DE TROIS ANS (%) » d’actif à la date de leur acquisition excède 15 % de la valeur de so c) le montant calculé à l’aide de la formule 7.4.1 + 7.4.2 + 7.4.3 + – 7.4.13 – 7.4.14 + 7.4.15 + 7.4.16 + 7.4.17 + 7.4.18 + 7.4.19 + 7.4.20 Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) 7.4.1 Éléments du bilan Le montant inscrit au poste « Actifs au bilan aux fins du ratio de levi Calcul du ratio de levier du RRL. 7.4.2 Avances en compte courant admissibles hors bilan fournies pa Le montant inscrit au poste « Avances en compte courant admissible colonne « Montant notionnel » de la section 1 - Calcul du ratio de lev 7.4.3 Autres expositions hors bilan liées à la titrisation Le montant inscrit au poste « Autres expositions hors bilan liées à la nel » de la section 1 - Calcul du ratio de levier du RRL. 7.4.4 Substituts directs de crédit hors bilan Le montant inscrit au poste « Substituts directs de crédit - FCEC de 1 Calcul du ratio de levier du RRL. 7.4.5 Engagements de garantie hors bilan liés à des transactions Le montant inscrit au poste « Engagements de garantie liés à des tra de la section 1 - Calcul du ratio de levier du RRL. 7.4.6 Lettres de crédit à court terme à dénouement automatique ho Le montant inscrit au poste « Lettres de crédit à court terme à dénou 20 % », dans la colonne « Montant notionnel » de la section 1 - Calcu 7.4.7 Expositions totales sur dérivés non couvertes par des contrats Le montant inscrit au poste « (A) Expositions sur un dérivé unique n de remplacement », dans la colonne « Total des contrats » de la sect 7.4.8 Expositions totales sur dérivés couvertes par des contrats Le montant inscrit au poste « (B) Expositions sur dérivés couvertes p ment », dans la colonne « Total des contrats » de la section 2 – Calcu 7.4.9 Dérivés au bilan Le montant inscrit au poste « Dérivés », dans la colonne « Valeur com 7.4.10 Expositions de titrisation au bilan faisant l’objet de droits acq Le montant inscrit au poste « Expositions de titrisation faisant l’obje de la section 1 - Calcul du ratio de levier du RRL. 7.4.11 Fonds propres nets de catégorie 1 sous forme d’actions ordin après toutes les déductions) Le montant inscrit au poste « Fonds propres nets de catégorie 1 sou forme d’actions ordinaires après toutes les déductions) », dans le tab 7.4.12 Fonds propres bruts de catégorie 1 sous forme d’actions ordi Le montant inscrit au poste « Fonds propres bruts de catégorie 1 sou TLAC du RNFPB. 7.4.13 Total des déductions des autres éléments de fonds propres d Le montant inscrit au poste « Total de déductions des autres élémen propres et TLAC du RNFPB. 7.4.14 Total des déductions des fonds propres de catégorie 2 Le montant inscrit au poste « Total de déductions des fonds propres RNFPB. 7.4.15 Provision admissible pour phases 1 et 2 Le montant inscrit au poste « Provision admissible pour phases 1 et propres et TLAC du RNFPB. 7.4.16 Provision excédentaire Le montant inscrit au poste « Provision excédentaire (se rapportant à RNFPB. 7.4.17 Substituts directs de crédit - dérivés du crédit - approche stan Le montant inscrit au poste « Substituts directs de crédit – dérivés du tableau 39 - Expositions hors bilan à l’exception des dérivés et des e Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) 7.4.18 Substituts directs de crédit - dérivés du crédit - approche NI f Le montant inscrit au poste « Substituts directs de crédit – dérivés du tableau 39 - Expositions hors bilan à l’exception des dérivés et des e 7.4.19 Substituts directs de crédit - dérivés du crédit - approche NI a Le montant inscrit au poste « Substituts directs de crédit – dérivés du tableau 39 - Expositions hors bilan à l’exception des dérivés et des e 7.4.20 Engagements de reprise - approche standard Le montant inscrit au poste « Engagements de reprise », dans la colo tions hors bilan à l’exception des dérivés et des expositions liées à la 7.4.21 Engagements de reprise - approche NI fondation Le montant inscrit au poste « Engagements de reprise », dans la colo tions hors bilan à l’exception des dérivés et des expositions liées à la 7.4.22 Engagements de reprise - approche NI avancée Le montant inscrit au poste « Engagements de reprise », dans la colo tions hors bilan à l’exception des dérivés et des expositions liées à la 7.4.23 Provision admissible pour phases 1 et 2 aux actifs du bilan Correspond à la somme des montants inscrits aux postes « Provisio tion) sur les actifs au bilan aux fins des normes de fonds propres » e tion non comptabilisés aux fins des normes de fonds propres », dan rapprochement du bilan consolidé du RNFPB. 7.4.24 Expositions liées à la titrisation « au bilan » Le montant inscrit au poste « Expositions liées à la titrisation “au bil fins du bilan consolidé », dans le tableau 45 - Couverture du bilan se RNFPB. 7.4.25 Rajustements – bases de mesure Le montant inscrit au poste « Rajustements pour tenir compte des éc bases de mesure utilisées aux fins comptables (justes valeurs) », dan rapprochement du bilan consolidé du RNFPB. 7.4.26 Rajustements – bases de constatation Le montant inscrit au poste « Rajustements pour tenir compte des éc bases de constatation utilisées aux fins comptables (date de règleme lon le type de risque et rapprochement du bilan consolidé du RNFPB Année 4 : Inscrire le nombre d’exercices d’au moins douze mois au cours desq est inférieur à six). L’institution membre doit indiquer son actif pour les quatre derniers Si elle a été exploitée à titre d’institution membre pendant moins de (sans objet) aux éléments correspondant aux exercices pendant lesq 8 CONCENTRATION DE L’ACTIF DANS LE SECTEUR IMMOBILIER L’institution membre qui est une banque d’importance systémique n l’élément 8.5. Elle est cependant tenue de remplir la section 8-1. Formule de calcul du seuil déterminant : Total des prêts hy Total des prêts hypothécaires + Total des prêts non hypothécaire Remplir : 8.1 — — — — 8.1 — — — — + 8.2 — — — — + 8.3 — — — Éléments de la formule Calculer les éléments de la formule de calcul du seuil déterminant ci Utiliser le Relevé des prêts hypothécaires, le Relevé des prêts non hy Recueil des formulaires et des instructions, arrêtés à la fin de l’exerc en conformité avec ce recueil. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) 8.1 Total des prêts hypothécaires Le total des prêts hypothécaires correspond à la somme des montan provision pour pertes de crédit attendues » dans la colonne « Total » 8.2 Total des prêts non hypothécaires Le total des prêts non hypothécaires correspond à la somme des mo tions « Résidents – soldes des prêts » et « Non-résidents – soldes de caires. 8.3 Total des valeurs mobilières Le total des valeurs mobilières correspond à la somme des montant mensuel consolidé relativement au poste « Valeurs mobilières ». 8.4 Total des acceptations Le total des acceptations correspond au montant inscrit au poste « E pour pertes de crédit attendues », dans la colonne « Total » de la sec Si le résultat du calcul du seuil déterminant est inférieur à 10 %, insc reste de la section 8. Si ce résultat est égal ou supérieur à 10 %, remplir le reste de la sect Remplir le relevé 8 au moyen des instructions et des définitions ci-a Utiliser la section III du Relevé des prêts hypothécaires du Recueil de Recueil et arrêtée à la fin de l’exercice clos durant l’année précédant les calculs au moyen de l’information figurant dans le Relevé des prê du trimestre de l’année civile qui précède la fin de leur exercice. Remplir le relevé 8 pour l’encours de chacun des types de prêts hyp Prêts hypothécaires sur immeubles résidentiels Les prêts hypothécaires de ce type, garantis par des immeubles situ des formulaires et des instructions. Déterminer le total des prêts de ce type par addition des montants in rés » et « Non assurés » sous la mention « Encours brut des prêts hy avant soustraction de toute provision pour pertes de crédit attendue Prêts hypothécaires sur terrains pour développement Les prêts de ce type, garantis par des immeubles situés au Canada, d et des instructions. Déterminer le total des prêts de ce type par addition des montants s a) les montants inscrits au poste « Réserve foncière et aménagem sous la mention « Encours brut des prêts hypothécaires » de la se toute provision pour pertes de crédit attendues; b) les montants inscrits au poste « Prêts hypothécaires provisoir rés » et « Non assurés » sous la mention « Encours brut des prêts caires, avant soustraction de toute provision pour pertes de crédi Prêts hypothécaires sur hôtels et motels Les prêts hypothécaires de ce type, garantis par des immeubles situ des formulaires et des instructions. Déterminer le total des prêts de ce type par addition des montants in « Non assurés » sous la mention « Encours brut des prêts hypothéca soustraction de toute provision pour pertes de crédit attendues. Prêts hypothécaires sur immeubles industriels Les prêts hypothécaires de ce type, garantis par des immeubles situ des formulaires et des instructions. Déterminer le total des prêts de ce type par addition des montants in surés » et « Non assurés » sous la mention « Encours brut des prêts avant soustraction de toute provision pour pertes de crédit attendue Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Prêts hypothécaires sur habitations unifamiliales Les prêts hypothécaires de ce type, garantis par des immeubles situ des formulaires et des instructions. Déterminer le total des prêts de ce type par addition des montants in copropriété individuels » dans les colonnes « Assurés » et « Non ass la section III du Relevé des prêts hypothécaires, avant soustraction d Encours des prêts en deuxième hypothèque et hypothèques subséq Les prêts hypothécaires de ce type, garantis par des immeubles situ des formulaires et des instructions. Le total des prêts de ce type est le montant inscrit au poste « Deuxiè « Encours » du deuxième tableau des postes pour mémoire de la sec toute provision pour pertes de crédit attendues. Immeubles repris à vendre et propriétés saisies Les immeubles de ce type situés au Canada doivent être classés en c Additionner les montants suivants : a) pour les immeubles saisis au Canada, le montant inscrit au po saisis, acquis dans le cadre de la liquidation d’un prêt », dans la c mensuel consolidé; b) pour les immeubles repris à vendre, le montant inscrit au pos la colonne « Total » de la section I – Postes pour mémoire du Bila Relevé 8 A B Type Montant Pourcentage d hypot (montant inscrit d total des prêts hy Prêts hypothécaires sur immeubles résidentiels Prêts hypothécaires sur terrains pour développement Prêts hypothécaires sur hôtels et motels Prêts hypothécaires sur immeubles industriels Prêts hypothécaires sur habitations unifamiliales Prêts en deuxième hypothèque et hypothèques subséquentes Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) A B Type Montant Pourcentage d hypot (montant inscrit d total des prêts hy Immeubles repris à vendre et propriétés saisies * Le total des prêts hypothécaires aux fins du calcul prévu à la colon tue l’élément 8.1. ** Inscrire à la colonne E, pour le type de prêt hypothécaire ou de pr tage figurant dans la colonne C, selon le barème indiqué dans la colo 8-1 MESURE DE L’ENGAGEMENT DES ACTIFS Seule l’institution membre qui est une banque d’importance systém membre doit inscrire « s.o. » (sans objet) à l’élément 8-1.3. 8-1.1 Concentration des actifs non grevés Formule de calcul du seuil déterminant : Total des passifs – (Dette subordonnée + Créances au titre d’obligations fo Total des actifs – (Actifs ayant subi une moins−va ×1 Remplir : 8−1.1.1 — — — – (8−1.1.2 — — — + 8−1.1.3 — — — + 8−1 8−1.1.7 — — — – (8−1.1.8 — — 8-1.1 Éléments de la formule Suivre les instructions ci-après pour obtenir les éléments de la formu Utiliser le Bilan mensuel consolidé, le Relevé des provisions pour pe ment et prise en pension du Recueil des formulaires et des instructio l’exercice clos durant l’année précédant l’année de déclaration. 8-1.1.1 Total des passifs Le total des passifs se calcule en soustrayant du montant inscrit au p colonne « Total » de la section II - Passif du Bilan mensuel consolidé 8-1.1.2 Dette subordonnée Le total de la dette subordonnée correspond au montant inscrit au p II - Passif du Bilan mensuel consolidé. 8-1.1.3 Créances au titre d’obligations foncières La somme des montants inscrits au poste « Créances au titre d’oblig pour mémoire du Bilan mensuel consolidé. 8-1.1.4 Passifs de titrisation La somme des montants inscrits aux postes « Effets de titrisation rem sation remboursables (éléments d’actif de tiers) », sous le poste « Hy tal » de la section II - Postes pour mémoire du Bilan mensuel consoli 8-1.1.5 Prise en pension Le montant inscrit au poste « Engagements au titre d’éléments d’act « Total » de la section II - Passif du Bilan mensuel consolidé. 8-1.1.6 Ventes à découvert Le montant inscrit au poste « Engagements afférents aux valeurs mo Passif du Bilan mensuel consolidé. 8-1.1.7 Total des actifs Le montant inscrit au poste « Total de l’actif », dans la colonne « Tot Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) 8-1.1.8 Actifs ayant subi une moins-value Le montant total inscrit à la colonne « Placement inscrit » sous la me des montants inscrits aux colonnes « Pertes de crédit attendues » so poste « Total » du Relevé des provisions pour pertes de crédit atten 8-1.1.9 Total des actifs donnés en nantissement La somme des montants inscrits au poste « TOTAL » et au poste « C « CONSOLIDÉS » sous la mention « ENCOURS EN FIN D’EXERCICE » CHAT du Rapport sur le nantissement et prise en pension. Si le résultat du calcul du seuil déterminant est égal ou inférieur à 10 la section 8-1. Si le résultat du calcul de la formule est supérieur à 100 %, remplir le 8-1.2 Ratio des actifs donnés en nantissement Formule de calcul : Total des actifs donnés Total des a Remplir : 8−1.2.1 — — — — 8−1.2.2 — — — — × 10 8-1.2.1 Total des actifs donnés en nantissement Inscrire le total des actifs donnés en nantissement calculé à l’élémen 8-1.2.2 Total des actifs Inscrire le total des actifs calculé à l’élément 8-1-1.7. 9 RATIO DE CONCENTRATION DE L’ENSEMBLE DES PRÊTS COMME Si le résultat du calcul du seuil déterminant de la section 8 est supér nécessaire de remplir la section 9. Si ce résultat est égal ou inférieur à 90 % ou que l’institution membr section 9. Formule de calcul : Concentration de l’ensemble d Total des fonds Remplir : 9.1 — — — — 9.2 — — — — × 100 Éléments de la formule Utiliser le Relevé des prêts non hypothécaires du Recueil des formul culer les éléments de la formule ci-dessus au moyen des instruction au moyen de l’information figurant dans le Relevé des prêts non hyp rempli à la fin de leur exercice, à la fin du trimestre de l’année civile 9.1 Concentration de l’ensemble des prêts commerciaux La concentration de l’ensemble des prêts commerciaux correspond de dollars. 9.2 Total des fonds propres Utiliser le total des fonds propres inscrit pour l’élément 6.3, exprimé Remplir les relevés 9 au moyen des instructions et des définitions su Remplir le relevé 9 en faisant le total, pour chaque secteur d’activité, personnes exerçant leur activité dans ce secteur, selon les données fi Prêts Les prêts visés sont décrits dans le Relevé des prêts non hypothécai Personne Personne physique ou entité. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Entité S’entend au sens de l’article 2 de la Loi sur les banques. Secteurs d’activité Pour remplir le relevé 9, regrouper les prêts commerciaux qui ont ét hypothécaires d’après les douze secteurs d’activité ci-dessous. Liste des secteurs d’activité Calculer les prêts commerciaux de chaque secteur d’activité conform plique dans la colonne A du relevé 9. Utiliser le Relevé des prêts non établi en conformité avec ce recueil. Agriculture Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants inscrits aux colonnes prêts » et « Non-résidents – soldes des prêts », et soustraire le mont pour pertes de crédit attendues », pour le poste « Agriculture » du R Pêche et piégeage Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Pêche Exploitation forestière et services forestiers Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Exploit hypothécaires. Mines, carrières et puits de pétrole Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Mines, caires. Secteur manufacturier Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Secteu Construction/Immobilier Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Constr Transport, communications et autres services publics Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Transp prêts non hypothécaires. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Commerce de gros Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Comm Commerce de détail Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Comm Services Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Service Conglomérats Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Conglo Autres (institutions privées sans but lucratif, organismes religieux, é Les prêts commerciaux de ce type sont classés conformément au Re Pour calculer le total, additionner les montants qui sont inscrits aux soldes des prêts » et « Non-résidents – soldes des prêts », et soustra « Provision pour pertes de crédit attendues », pour le poste « Autres blissements de santé et d’enseignement) » du Relevé des prêts non Relevé 9 Instructions Inscrire 10 % du total des fonds propres qui a été déterminé pour l’é Dans la colonne A ci-dessous, inscrire le montant calculé conformém Dans la colonne B ci-dessous, pour chaque secteur d’activité pour le a) si ce montant excède celui inscrit à l’élément 9.3, le montant d b) si ce montant n’excède pas celui inscrit à l’élément 9.3, inscrir Secteur d’activité Colon Agriculture Pêche et piégeage Exploitation forestière et services forestiers Mines, carrières et puits de pétrole Secteur manufacturier Construction / Immobilier Transports, communications et autres services publics Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 2 (French) Commerce en gros Commerce de détail Services Conglomérats Autres (institutions privées sans but lucratif, organismes religieux, établissements de santé et d’enseignement) Total de la colonne B Les renseignements inscrits sur ce formulaire sont fondés sur (coc des états financiers audités des états financiers non audités Le présent for mulaire de déclaration a été pro Nom et titre : Adresse d’affaires : Numéro de téléphone d’affaires : Courriel d’affaires : Note : L’information ci-dessus peut être utilisée par la SADC pour co formulaire de déclaration. Déclaration En transmettant le présent formulaire de déclaration à la Sociét dirigeant autorisé, (nom du dirigeant autorisé) certifie que les renseignements qui sont inscrits dans le formulair Règlement administratif de la Société d’assurance-dépôts du Can Date Nom de l’institution mem DORS/2000-38, art. 3, 4(A) et 5 à 9; DORS/2001-24, art. 1 et 2; DORS/2002-126, art. 9 à 13; DORS/2009-12, art. 3 à 11; DORS/2010-4, art. 6 à 10; DORS/2010-307, art. 7, 8(A) et 9 à 11; 2015-75, art. 14 à 24 et 26(F); DORS/2016-11, art. 2, 3, 4(A) et 5 à 7; DORS/2017-22, art. 5 à 9 13; DORS/2019-43, art. 14; DORS/2019-43, art. 15; DORS/2019-43, art. 16; DORS/2019-43, art. DORS/2020-21, art. 9; DORS/2020-21, art. 10; DORS/2020-21, art. 11; DORS/2020-21, art. 12; DORS/2021-28, art. 3; DORS/2022-54, art. 1. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 3 Scoring Grid — Quantitative Assessment SCHEDULE 3 (Subsection 1(5) and sections 21 to 24.1 and 26) Scoring Grid — Quantitative Asses PART 1 Capital Adequacy Range of Column 1 Column 2 Item Leverage Ratio Score Leverage ratio is ≥ 110% of the 10 leverage ratio authorized by the regulator Leverage ratio is ≥ 100% but < 7 110% of the leverage ratio authorized by the regulator Leverage ratio is < 100% of the 0 leverage ratio authorized by the regulator PART 2 Other Quantitative Factors or Cri Column 1 Column 2 Item Factors or Criteria Range of Results Return on Risk-Weighted Assets ≥ 1.15% ≥ 0.75% and < 1.15% < 0.75% (including negati 5 Mean Adjusted Net Income Volatility ≥ 0 and ≤ 0.5 > 0.5 and ≤ 1.25 > 1.25 if the result is negative or 6 Stress-Tested Net Income (a) using two standard devia- ≥ 0 tions (b) using one and two standard deviations ≥ 0 and < 0 respectively (c) using one standard devia- < 0 tion 7 Efficiency Ratio ≥ 0% and ≤ 65% > 65% and ≤ 85% < 0% or > 85% Net Impaired Assets to Total Capital < 20% ≥ 20% and < 40% ≥ 40% Three-Year Moving Average Asset Growth Current to June 20, 2022 Last amended on March 14, 2022 ≤ 15% (including negative > 15% and ≤ 40% Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 3 Scoring Grid — Quantitative Assessment Column 1 Column 2 Item Factors or Criteria Range of Results Real Estate Asset Concentration1 > 40% Threshold formula result All scores in Column E of Part 2 of Schedule 2 are 5 Lowest score in Column E in Part 2 of Schedule 2 is Lowest score in Column E in Part 2 of Schedule 2 is 11 Asset Encumbrance Measure2 8-1.1 ≤ 100% 8-1.2 < 50% 8-1.2 ≥ 50% Aggregate Commercial Loan Concentration Ratio Result of Threshold form of Schedule 2 is > 90% < 100% ≥ 100% and < 300% ≥ 300% 1 2 The Real Estate Asset Concentration Score applies to member insti The Asset Encumbrance Measure Score applies to member institut SOR/2005-48, ss. 19, 20; SOR/2014-29, s. 7; SOR/2015-75, s. 25; SOR/2016-11, s. 8; SOR/2017 Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 3 (French) ANNEXE 3 (paragraphe 1(5) et articles 21 à 24.1 et 26) Barème de notes — évaluation qua PARTIE 1 Fonds propres Plage de Colonne 1 Colonne 2 Co Article Ratio de levier financier Note Ra Ratio de levier financier ≥ 110 % du ratio de levier financier autorisé par l’organisme de réglementation Ra de ét ré Ratio de levier financier ≥ 100 % mais < 110 % du ratio de levier financier autorisé par l’organisme de réglementation Ra de ét ré pr ré Ratio de levier financier < 100 % du ratio de levier financier autorisé par l’organisme de réglementation Ra ex 1 PARTIE 2 Autres facteurs ou critères quant Colonne 1 Colonne 2 Article Facteurs ou critères Plage de résultats Rendement de l’actif pondéré ≥ 1,15 % en fonction des risques ≥ 0,75 % et < 1,15 % Volatilité du revenu net rajusté selon la moyenne < 0,75 % (y compris les ré ≥ 0 et ≤ 0,5 > 0,5 et ≤ 1,25 > 1,25 si le résultat est négatif ou est égal à 0 6 Revenu net soumis à un test de tension : a) utilisant deux écarts-types ≥ 0 b) utilisant un et deux écarts- respectivement ≥ 0 et < 0 types c) utilisant un écart-type Ratio d’efficience <0 ≥ 0 % et ≤ 65 % > 65 % et ≤ 85 % < 0 % ou > 85 % Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 3 (French) Colonne 1 Colonne 2 Article Facteurs ou critères Plage de résultats Actif ayant subi une moins< 20 % value par rapport au total des ≥ 20 % et < 40 % fonds propres ≥ 40 % Croissance de l’actif basé sur ≤ 15 % (y compris les résu une moyenne mobile de trois > 15 % et ≤ 40 % ans > 40 % Concentration de l’actif dans le secteur immobilier1 Seuil déterminant ≤ 10 % Toutes les notes de la colo déclaration figurant à la p La note la plus basse de la de déclaration figurant à l La note la plus basse de la de déclaration figurant à l 11 Mesure de l’engagement des 8-1.1 ≤ 100 % actifs2 8-1.2 < 50 % Ratio de concentration de l’ensemble des prêts commerciaux 8-1.2 ≥ 50 % Le résultat de la formule d formulaire de déclaration < 100 % ≥ 100 % et < 300 % ≥ 300 % La note relative à la concentration de l’actif dans le secteur immo d’importance systémique nationale. 2 La note relative à la mesure de l’engagement des actifs s’applique mique nationale. 1 DORS/2005-48, art. 19 et 20; DORS/2014-29, art. 7; DORS/2015-75, art. 25; DORS/2016-11, a art. 16. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 4 SCHEDULE 4 (Section 28) Examiner’s Rating Column 1 Column 2 Item Examiner’s rating Score SOR/2004-57, s. 2; SOR/2006-47, s. 10. Current to June 20, 2022 Last amended on March 14, 2022 Canada Deposit Insurance Corporation Differential Premiums By-law SCHEDULE 5 SCHEDULE 5 [Repealed, SOR/2005-116, s. 3] Current to June 20, 2022 Last amended on March 14, 2022

CONSOLIDATION Canola 1987 Period Stabilization Regulations [Repealed, SOR/2017-84, s. 1] Current to June 20, 2022 Last amended on May 5, 2017 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on May 5, 2017. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on May 5, 2017 TABLE OF PROVISIONS Regulations Respecting the Stabilization of the Price of Canola for the 1987 Period Current to June 20, 2022 Last amended on May 5, 2017 ii

CONSOLIDATION Corrections and Conditional Release Regulations SOR/92-620 Current to June 20, 2022 Last amended on November 30, 2019 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on November 30, 2019. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on November 30, 2019 TABLE OF PROVISIONS Regulations Respecting Corrections and the Conditional Release and Detention of Offenders Short Title Interpretation PART I Corrections 3 General Duties Authorization Citizen Advisory Committees Inmates’ Attendance at Judicial Proceedings Escorted Temporary Absences and Work Releases Placement and Transfers Security Classification Exceptions Structured Intervention Unit Committee Committee 23.02 Independent External Decision-Maker 23.02 Publication of Information 23.03 Indigenous Inmate 23.04 Absence 23.05 Decision 23.06 Determination 23.07 Reviews Current to June 20, 2022 Last amended on November 30, 2019 ii Corrections and Conditional Release Regulations TABLE OF PROVISIONS 23.08 Health Care 23.08 Admission 23.09 Transfer 23.1 Discharge Inmate Discipline Independent Chairpersons Notice of Disciplinary Charges Number of Disciplinary Charges Hearings of Disciplinary Offences Sanctions Contraband Search and Seizure Manner of Carrying out Searches Searches of Inmates Searches of Cells Emergency Searches of Cells Searches of Visitors Searches of Vehicles Searches of Staff Members Seizure Reports Relating to Searches and Seizures Return or Forfeiture of Items Seized Urinalysis Testing Interpretation Authorization Requirement to Provide a Sample Collection of Samples Testing of a Sample Reporting of Test Results Consequences of Positive Test Results Current to June 20, 2022 Last amended on November 30, 2019 iv Corrections and Conditional Release Regulations TABLE OF PROVISIONS Use of Force Offender Grievance Procedure Living Conditions Physical Conditions Inmates’ Effects Interviews Correspondence Visits Visits by Parliamentarians and Judges Intercepting Communications Publications, Video and Audio Materials, Films and Computer Programs Access to Legal Counsel and Legal and NonLegal Materials Inmate Assembly and Association Religion and Spirituality Programs for Inmates Correctional Plans Exemption from Work Inmate Pay 104.1 Deductions and Reimbursement for Food, Accommodation, Work-related Clothing and Access to Telephone Services CORCAN Disposal of Vocational Training Program and Hobby Products Inmate Trust Fund Inmate Businesses Indigenous Offenders Treatment Demonstration Programs Death of an Inmate Current to June 20, 2022 Last amended on November 30, 2019 v Corrections and Conditional Release Regulations TABLE OF PROVISIONS Allowances on Release Compensation for Death or Disability Interpretation Eligibility for Compensation Reporting Incidents and Time Limits Claims for Compensation Determination of Entitlement to Compensation Compensation for a Disability Compensation Payable on Death No Payment in Certain Cases Conditions Refusal or Cessation of Payments Other Actions Brought by Persons Who May Make a Claim for Compensation Appeal General PART II Conditional Release 145 Application Authorization Number of Members that Constitute a Panel Unescorted Temporary Absences Day Parole Reviews Full Parole Reviews Detention during Period of Statutory Release Conditions of Release Cancellation, Suspension, Termination and Revocation of Release Current to June 20, 2022 Last amended on November 30, 2019 v Corrections and Conditional Release Regulations TABLE OF PROVISIONS Review by Way of Hearing Dispensing with a Hearing Records of Reviews and Decisions Access to the Registry of Decisions for Research Purposes Appeals to Appeal Division SCHEDULE Current to June 20, 2022 Last amended on November 30, 2019 vi Registration SOR/92-620 October 29, 1992 CORRECTIONS AND CONDITIONAL RELEASE ACT Corrections and Conditional Release Regulations P.C. 1992-2223 October 29, 1992 His Excellency the Governor General in Council, on the recommendation of the Solicitor General of Canada, pursuant to sections 96 and 156 of the Corrections and Conditional Release Act*, is pleased hereby to revoke the Penitentiary Service Regulations, C.R.C., c. 1251, the Parole Regulations**, made by Order in Council P.C. 1978-1528 of May 4, 1978***, and the Penitentiary Inmates Accident Compensation Regulations, made by Order in Council P.C. 1982-1026 of April 1, 1982****, and to make the annexed Regulations respecting corrections and the conditional release and detention of offenders, in substitution therefor, effective on the day the Corrections and Conditional Release Act comes into force. * S.C. 1992, c. 20 ** SOR/91-563, 1991 Canada Gazette Part II, p. 3309 *** SOR/78-428, 1978 Canada Gazette Part II, p. 2220 **** SOR/82-385, 1982 Canada Gazette Part II, p. 1465 Current to June 20, 2022 Last amended on November 30, 2019 Regulations Respecting Corrections and the Conditional Release and Detention of Offenders Short Title 1 These Regulations may be cited as the Corrections and Conditional Release Regulations. Interpretation 2 In these Regulations, Act means the Corrections and Conditional Release Act; (Loi) committee means the committee established under subsection 37.31(3) of the Act; (comité) CORCAN means the part of the Service that is responsible for penitentiary industry; (CORCAN) correctional plan means a correctional plan developed in accordance with section 102; (plan correctionnel) independent chairperson means a person appointed pursuant to section 24 to conduct hearings of serious disciplinary offences; (président indépendant) inmate grievance committee means a committee that is established in a penitentiary for the purpose of reviewing inmates’ grievances and making recommendations with respect thereto to the institutional head and that consists of an equal number of inmates and staff members; (comité d’examen des griefs des détenus) net approved earnings, in respect of an inmate, means the inmate’s income per pay period from pensions, institutional work, programs referred to in paragraph 78(1)(a) of the Act, authorized employment in the community and sales of hobby crafts, less any deductions made for the purposes of reimbursement pursuant to subsection 104(4); (gains nets approuvés) offender means (a) in Part I, an offender as defined in section 2 of the Act, and (b) in Part II, an offender as defined in section 99 of the Act; (délinquant) Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations Interpretation Sections 2-3 outside review board means a committee of members of the community, other than staff members or inmates, that is established for the purpose of reviewing inmates’ grievances and making recommendations with respect thereto to the person who is reviewing the inmate’s grievance; (comité externe d’examen des griefs) parole supervisor has the same meaning as in subsection 134(2) of the Act; (surveillant de liberté conditionnelle) region means one of the following regions, namely, the Atlantic region, Quebec, Ontario, the Prairie region and the Pacific region; (région) registered health care professional means a registered health care professional employed or engaged by the Service; (professionnel de la santé agréé) releasing authority has the same meaning as in subsection 133(1) of the Act; (autorité compétente) secure area means an area within a penitentiary that is designated by the institutional head by means of institutional standing orders for that purpose. (secteur de sécurité) unauthorized item means an item that is not authorized by a Commissioner’s Directives or by a written order of the institutional head and that an inmate possesses without prior authorization; (objet non autorisé) working day has the same meaning as in subsection 93(5) of the Act. (jour ouvrable) SOR/2015-171, s. 1; SOR/2019-299, s. 1. PART I Corrections General Duties 3 Every staff member shall (a) be familiar with the Act, these Regulations and every written policy directive that relates to the staff member’s duties; (b) perform the staff member’s duties impartially and diligently and in accordance with the principles set out Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections General Duties Sections 3-6 in the Act and in the Mission of the Correctional Service of Canada, published by the Service, as amended from time to time; and (c) encourage and assist offenders to become lawabiding citizens. 4 An institutional head is responsible, under the direction of the Commissioner, for (a) the care, custody and control of all inmates in the penitentiary; (b) the management, organization and security of the penitentiary; and (c) the direction and work environment of staff members. Authorization 5 (1) A staff member who is designated by name or position for that purpose in Commissioner’s Directives may exercise the powers, perform the duties or carry out the functions that are assigned to the Commissioner by any of the following provisions of the Act: (a) subsection 27(3); (b) section 29; (b.1) section 37.4; and (c) subsection 81(3). (2) A staff member who is assigned responsibility for liaison with victims in Commissioner’s Directives may exercise the powers, perform the duties or carry out the functions that are assigned to the Commissioner by section 26 of the Act. SOR/2019-299, s. 2. 6 A staff member who is designated by name or position by an institutional head for that purpose in institutional standing orders that are readily accessible to the inmates may exercise the powers, perform the duties or carry out the functions that are assigned to the institutional head by any of the following provisions of the Act: (a) subsection 17(3); (b) subsection 18(4); (c) subsection 37.3(5); (d) [Repealed, SOR/2019-299, s. 3] Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections General Authorization Sections 6-7 (e) [Repealed, SOR/2019-299, s. 3] (f) subsection 41(2); (g) subsection 61(2); and (h) subsection 94(1). SOR/2019-299, s. 3. Citizen Advisory Committees 7 (1) An institutional head or a person responsible for a parole office may, in accordance with this section, set up a Citizen Advisory Committee that consists of members of the community in which the penitentiary or parole office is situated to promote and facilitate the involvement of members of the community in the operation of the Service. (2) An institutional head or a person responsible for a parole office shall ensure that the Citizen Advisory Committee is representative of the community in which the penitentiary or parole office, as the case may be, is situated. (3) No staff member or offender may be appointed to a Citizen Advisory Committee. (4) A Citizen Advisory Committee (a) may advise an institutional head or a person responsible for a parole office on any matter within the institutional head’s or person’s jurisdiction; and (b) shall make itself available for discussions and consultations with the public, offenders, staff members and Service management. (5) The institutional head or a person responsible for a parole office shall ensure that the members of the Citizen Advisory Committee that relates to the penitentiary or parole office have reasonable access, for the purpose of carrying out the functions of the Committee, to (a) every part of the penitentiary or parole office; (b) every staff member of the penitentiary or parole office; (c) any offender in the penitentiary or under the supervision of the parole office; and (d) any hearing, conducted under this Part or Part I of the Act, respecting an offender in the penitentiary or under the supervision of the parole office, if the offender consents to the access. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Inmates’ Attendance at Judicial Proceedings Sections 8-9 Inmates’ Attendance at Judicial Proceedings 8 (1) Where an inmate is an applicant for a reduction in the inmate’s number of years of imprisonment without eligibility for parole, pursuant to section 745 of the Criminal Code, the Commissioner shall ensure that the inmate is produced in court for the purpose of attending the hearing of the application, where (a) the court requires that the inmate be present at the hearing; or (b) the inmate requests to be present at the hearing. (2) The Commissioner or a staff member designated by the Commissioner may authorize the transfer of an inmate to another penitentiary or to a provincial correctional facility where the transfer is necessary to facilitate the inmate’s attendance at a judicial proceeding. Escorted Temporary Absences and Work Releases 9 For the purposes of paragraph 17(1)(b) of the Act, the institutional head may authorize an escorted temporary absence of an inmate (a) for medical reasons to allow the inmate to undergo medical examination or treatment that cannot reasonably be provided in the penitentiary; (b) for administrative reasons to allow the inmate to attend to essential personal affairs or legal matters or to matters related to the administration of the sentence that the inmate is serving; (c) for community service purposes to allow the inmate to undertake voluntary activity with a non-profit community institution, organization or agency, or for the benefit of the community as a whole; (d) for family contact purposes to assist the inmate in maintaining and strengthening family ties as a support to the inmate while in custody and as a potential community resource on the inmate’s release; (e) for parental responsibility reasons to allow the inmate to attend to matters related to the maintenance of a parent-child relationship, including care, nurture, schooling and medical treatment, where such a relationship exists between the inmate and the child; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Escorted Temporary Absences and Work Releases Sections 9-12 (f) for personal development for rehabilitative purposes to allow the inmate to participate in specific treatment activities with the goal of reducing the risk of the inmate re-offending or to allow the inmate to participate in activities of a rehabilitative nature, including cultural and spiritual ceremonies unique to Indigenous persons, with the goal of assisting the reintegration of the inmate into the community as a lawabiding citizen; or (g) for compassionate reasons to allow the inmate to attend to urgent matters affecting the members of the inmate’s immediate family or other persons with whom the inmate has a close personal relationship. SOR/2019-299, s. 4. 10 (1) The power of the Commissioner under subsection 17(1) of the Act to approve non-medical escorted temporary absences for a period exceeding five days but not exceeding fifteen days may be exercised by the head of the region. (2) The power of the Commissioner under subsection 18(2) of the Act to approve a work release where the duration of the work release is to exceed 60 days may be exercised by the head of the region. SOR/2019-299, s. 5. Placement and Transfers 11 An institutional head shall ensure that an inmate is informed in writing of the reasons for the placement of the inmate in a particular penitentiary and that the inmate is given an opportunity to make representations with respect thereto, (a) where the penitentiary placement process takes place in a provincial correctional facility, within two weeks after the initial placement of the inmate in a penitentiary; or (b) where the penitentiary placement process takes place in a penitentiary, before the transfer of the inmate to the assigned penitentiary but after the initial reception process. 12 Before the transfer of an inmate pursuant to section 29 of the Act, other than a transfer at the request of the inmate, an institutional head or a staff member designated by the institutional head shall Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Placement and Transfers Sections 12-13.1 (a) give the inmate written notice of the proposed transfer, including the reasons for the proposed transfer and the proposed destination; (b) after giving the inmate a reasonable opportunity to prepare representations with respect to the proposed transfer, meet with the inmate to explain the reasons for the proposed transfer and give the inmate an opportunity to make representations with respect to the proposed transfer in person or, if the inmate prefers, in writing; (c) forward the inmate’s representations to the Commissioner or to a staff member designated in accordance with paragraph 5(1)(b); and (d) give the inmate written notice of the final decision respecting the transfer, and the reasons for the decision, (i) at least two days before the transfer if the final decision is to transfer the inmate, unless the inmate consents to a shorter period; and (ii) within five working days after the decision if the final decision is not to transfer the inmate. 13 (1) Section 12 does not apply where the Commissioner or a staff member designated in accordance with paragraph 5(1)(b) determines that it is necessary to immediately transfer an inmate for the security of the penitentiary or the safety of the inmate or any other person. (2) Where the Commissioner or a staff member designated in accordance with paragraph 5(1)(b) determines that it is necessary to immediately transfer an inmate for the reasons set out in subsection (1), the institutional head of the penitentiary to which the inmate is transferred or a staff member designated by that institutional head shall (a) meet with the inmate not more than two working days after the transfer to explain the reasons for the transfer and give the inmate an opportunity to make representations with respect to the transfer in person or, if the inmate prefers, in writing; (b) forward the inmate’s representations to the Commissioner or to a staff member designated in accordance with paragraph 5(1)(b); and (c) give the inmate, within five working days after the final decision, written notice of the final decision respecting the transfer and the reasons for the decision. 13.1 (1) Once the obligations set out in subsection 34(3) of the Act have been fulfilled, the Service shall provide Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Placement and Transfers Sections 13.1-15 the inmate with an opportunity to make representations with respect to their transfer to a structured intervention unit in person or, if the inmate prefers, in writing, and those representations shall be sent to the institutional head so that they may make their determination within the timelines set out in subsection 29.01(2) of the Act. (2) When the institutional head makes the determination set out in subsection 29.01(2) of the Act, they shall consider the inmate’s representations and the staff member’s reasons for granting the authorization and any alternative that was considered. (3) No later than one working day after the day on which a determination was made under subsection 29.01(2) of the Act, the inmate shall be orally advised of the determination, including the reasons for the determination, and no later than two working days after the day on which the determination was made, they shall be provided with those reasons in writing. SOR/2019-299, s. 6. 14 Where an inmate is transferred pursuant to section 29 of the Act for assessment purposes and after the assessment a recommendation is made to keep the inmate in the penitentiary in which the assessment was made, the institutional head of that penitentiary or a staff member designated by the institutional head shall (a) give the inmate written notice of the recommendation, including the reasons for the recommendation; (b) after giving the inmate a reasonable opportunity to prepare representations with respect to the recommendation, meet with the inmate to explain the reasons for the recommendation and give the inmate an opportunity to make representations with respect to the recommendation in person or, if the inmate prefers, in writing; (c) forward the inmate’s representations to the Commissioner or to a staff member designated in accordance with paragraph 5(1)(b); and (d) give the inmate written notice of the final decision respecting the recommendation and the reasons for the decision, within two working days after the final decision. 15 Where an inmate submits a request for a transfer referred to in section 29 of the Act, the Commissioner or a staff member designated in accordance with paragraph 5(1)(b) shall consider the request and give the inmate written notice of the decision, within 60 days after the submission of the request, including the reasons for the decision if the decision is to deny the request. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Placement and Transfers Sections 16-18 16 The following transfers shall be effected by a warrant signed by, (a) in the case of a transfer effected under paragraph 29(a) or (c) of the Act, the Commissioner or a staff member designated in accordance with paragraph 5(1)(b); or (b) in the case of a transfer under subsection 29.01(1) of the Act to a structured intervention unit located in a penitentiary other than the one in which the inmate is held, the staff member referred to in that subsection. SOR/2019-299, s. 7. Security Classification 17 For the purposes of section 30 of the Act, the Service shall consider the following factors in assigning a security classification to each inmate: (a) the seriousness of the offence committed by the inmate; (b) any outstanding charges against the inmate; (c) the inmate’s performance and behaviour while under sentence; (d) the inmate’s social, criminal and, if available, young-offender history and any dangerous offender designation under the Criminal Code; (e) any physical or mental illness or disorder suffered by the inmate; (f) the inmate’s potential for violent behaviour; and (g) the inmate’s continued involvement in criminal activities. SOR/2008-198, s. 1; SOR/2019-299, s. 8. 18 For the purposes of section 30 of the Act, an inmate shall be classified as (a) maximum security where the inmate is assessed by the Service as (i) presenting a high probability of escape and a high risk to the safety of the public in the event of escape, or (ii) requiring a high degree of supervision and control within the penitentiary; (b) medium security where the inmate is assessed by the Service as Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Security Classification Sections 18-20 (i) presenting a low to moderate probability of escape and a moderate risk to the safety of the public in the event of escape, or (ii) requiring a moderate degree of supervision and control within the penitentiary; and (c) minimum security where the inmate is assessed by the Service as (i) presenting a low probability of escape and a low risk to the safety of the public in the event of escape, and (ii) requiring a low degree of supervision and control within the penitentiary. Exceptions 19 (1) For the purposes of paragraph 37(1)(c) of the Act, the prescribed circumstances are those set out in that paragraph of the Act as well as the following: (a) power failures; (b) epidemics; (c) any events that significantly affect the physical infrastructure of the penitentiary. (2) An inmate shall be informed as soon as practicable of any circumstances that prevent the normal daily activities that are set out in paragraphs 36(1)(a) and (b) of the Act from being carried out. SOR/2019-299, s. 9. Structured Intervention Unit Committee 20 (1) In the case of a penitentiary or area in a penitentiary designated as a structured intervention unit, the institutional head shall, for the purpose of making a determination under paragraph 37.3(1)(b) or section 37.4 of the Act, establish a structured intervention unit committee in accordance with Commissioner’s Directives. (2) Before sending its recommendations with respect to a determination referred to in subsection (1), the structured intervention unit committee shall (a) give the inmate written notice of the proposed recommendations, including the reasons for the proposed recommendations, and of the date on which a meeting with the inmate with respect to the proposed recommendations will take place; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Structured Intervention Unit Committee Sections 20-22 (b) provide the inmate with an opportunity of at least three working days to prepare representations for that meeting; and (c) meet with the inmate to explain the reasons for the proposed recommendations and give them an opportunity to make representations with respect to the proposed recommendations in person or, if the inmate prefers, in writing. (3) As soon as practicable after the scheduled meeting with the inmate, the structured intervention unit committee shall provide its written recommendations as well as the inmate’s representations, if any, to the institutional head, to the Commissioner or to a staff member designated in accordance with paragraph 5(1)(b.1), as the case may be, so that they may make their determination within the timelines set out in the Act. SOR/2019-299, s. 9. 21 For the purposes of section 37.11 of the Act, a staff member or a person engaged by the Service who refers an inmate’s case to the portion of the Service that administers health care shall do so as soon as practicable and notify the institutional head. SOR/2019-299, s. 9. 22 (1) When making a determination referred to in section 37.3 of the Act, the institutional head shall consider the inmate’s representations and any following recommendations made by: (a) in the case of a determination made under paragraph 37.3(1)(a) or subsection 37.3(2) of the Act, the registered health care professional; and (b) in the case of a determination made under paragraph 37.3(1)(b) of the Act, the structured intervention unit committee established in accordance with subsection 20(1). (2) A copy of the determination shall be provided to the registered health care professional who made any recommendations. (3) Any determination made by the institutional head — either that the inmate should remain in the structured intervention unit or that their conditions of confinement should not be altered — contrary to a recommendation set out in paragraph (1)(a), shall also be provided to the committee. SOR/2019-299, s. 9. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Committee Sections 23-23.01 Committee 23 (1) For the purposes of subsection 37.32(1) of the Act, the committee shall consider the following factors in determining whether the inmate’s conditions of confinement in the structured intervention unit should be altered: (a) the inmate’s representations; (b) the institutional head’s determination, including the reasons for the determination; and (c) the recommendations made by the registered health care professional. (2) For the purposes of subsection 37.32(2) of the Act, the committee shall consider the factors set out in paragraphs (1)(a) to (c) in determining whether the inmate should remain in the structured intervention unit. (3) Any determination made under subsection 37.32(1) or (2) of the Act shall be in writing and provided to the inmate, the institutional head and the registered health care professional. (4) If the determination of the committee is that the inmate should remain in the structured intervention unit or that the conditions of confinement should not be altered, a copy of the determination shall also be provided as soon as practicable to the independent external decision-maker. SOR/2019-299, s. 9. 23.01 (1) For the purposes of section 37.4 of the Act, the Commissioner or a staff member designated in accordance with paragraph 5(1)(b.1) of these Regulations shall consider the following factors when determining whether an inmate should remain in a structured intervention unit: (a) the inmate’s representations; and (b) the recommendations of the structured intervention unit committee. (2) No later than one working day after the day on which a determination was made under section 37.4 of the Act, the inmate shall be orally advised of the determination, including the reasons for the determination, and no later than two working days after the day on which the determination was made, they shall be provided with those reasons in writing. SOR/2019-299, s. 9. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Independent External Decision-Maker Sections 23.02-23.06 Independent External Decision-Maker Publication of Information 23.02 For the purposes of section 37.77 of the Act, a representative sampling of information related to any determination of the independent external decision-maker may be published in print and electronically and those publications are to be made available to offenders, staff members and the public. SOR/2019-299, s. 9. Indigenous Inmate 23.03 For the purposes of sections 37.8 and 37.81 and subsections 37.83(1) and (3) of the Act and section 23.06 of these Regulations, in the case of an Indigenous inmate, the independent external decision-maker shall also consider the factors set out in subsection 79.1(1) of the Act. SOR/2019-299, s. 9. Absence 23.04 The independent external decision-maker shall determine whether an inmate should remain in a structured intervention unit, even if they are temporarily away from it. SOR/2019-299, s. 9. Decision 23.05 Any determination made under sections 37.8 and 37.81 and subsections 37.83(1) and (3) of the Act and section 23.06 of these Regulations shall be in writing and provided to both the Service and the inmate. SOR/2019-299, s. 9. Determination 23.06 (1) If, in accordance with subsection 37.83(1) or (3) of the Act, the independent external decision-maker determines that the Service has taken all reasonable steps to provide an inmate with the opportunities referred to in subsection 36(1) of the Act but that, in the last 10 consecutive days, the inmate, while continuing to be confined in a structured intervention unit, has not spent a minimum of four hours a day outside their cell or has not interacted with others for a minimum of two hours a day, the independent external decision-maker shall determine, as soon as practicable, whether the inmate should remain in the structured intervention unit. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Independent External Decision-Maker Determination Sections 23.06-23.09 (2) The grounds and the factors set out in section 37.82 of the Act apply to the determination made under subsection (1). SOR/2019-299, s. 9. Reviews 23.07 (1) For the purposes of section 37.9 of the Act, the independent external decision-maker shall review the following: (a) the case of an inmate who was authorized to be transferred to a structured intervention unit at least four times within a period of 180 consecutive days and, during which period, the matter was not referred to the independent external decision-maker for the purposes of making a determination in accordance with section 37.8 of the Act; and (b) at the request of the Service, the case of an inmate who is or was authorized to be transferred to a structured intervention unit. (2) Sections 37.7 to 37.73 of the Act apply to any review made by the independent external decision-maker set out in paragraphs (1)(a) and (b). (3) The independent external decision-maker shall make recommendations and provide them, in writing, to the inmate, to the Correctional Investigator and to the Commissioner. SOR/2019-299, s. 9. Health Care Admission 23.08 (1) If a registered health care professional refers the case of an inmate for admission to a health care unit, the decision to admit the inmate is made by the health services official designated by Commissioner’s Directive and in accordance with the criteria set out in that Directive. (2) The inmate shall be given written notice of any decision with respect to their admission to a health care unit, including the reasons for the decision. SOR/2019-299, s. 9. Transfer 23.09 (1) An inmate may be transferred to a health care unit in accordance with paragraph 29(b) or (c) of the Act only if they have been admitted to the health care unit in accordance with subsection 23.08(1) of these Regulations. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Health Care Transfer Sections 23.09-24 (2) The inmate shall be given written notice of any refusal to transfer them to a health care unit, including the reasons for the refusal. SOR/2019-299, s. 9. Discharge 23.1 (1) An inmate may be discharged from a health care unit when the health services official designated by Commissioner’s Directive determines, in accordance with the criteria set out in that Directive, that the inmate should be discharged. (2) Once the inmate is discharged from a health care unit, they shall be transferred in accordance with section 29 or subsection 29.01(1) of the Act. (3) An inmate shall be given written notice of any decision to discharge them from the health care unit, including the reasons for the decision. SOR/2019-299, s. 9. Inmate Discipline Independent Chairpersons 24 (1) The Minister shall appoint (a) a person, other than a staff member or an offender, who has knowledge of the administrative decisionmaking process to be an independent chairperson for the purpose of conducting hearings of serious disciplinary offences; and (b) a senior independent chairperson for each region from among the independent chairpersons of that region. (2) A senior independent chairperson shall (a) advise and, in conjunction with the Service, train the independent chairpersons in the senior independent chairperson’s region; (b) promote the principle among the independent chairpersons in the senior independent chairperson’s region that similar sanctions should be imposed for similar disciplinary offences committed in similar circumstances; and Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Inmate Discipline Independent Chairpersons Sections 24-26 (c) exchange information with the senior independent chairpersons of other regions. (3) A person appointed pursuant to subsection (1) shall hold office during good behaviour for a period of not more than five years, which period may be renewed by the Minister. (4) An independent chairperson shall be remunerated at a rate determined by the Treasury Board and given travel and living expenses in accordance with the Treasury Board Travel Directive for travel and living expenses related to (a) conducting a hearing of a disciplinary offence; (b) participating in an information session; (c) participating in an orientation and training session; (d) participating in a consultation session with staff members or inmates; and (e) performing related duties at the request of the Service. Notice of Disciplinary Charges 25 (1) Notice of a charge of a disciplinary offence shall (a) describe the conduct that is the subject of the charge, including the time, date and place of the alleged disciplinary offence, and contain a summary of the evidence to be presented in support of the charge at the hearing; and (b) state the time, date and place of the hearing. (2) A notice referred to in subsection (1) shall be issued by a staff member and delivered to the inmate who is the subject of the charge as soon as practicable. SOR/2019-299, s. 10. Number of Disciplinary Charges 26 Where the conduct of an inmate involves a single action, simultaneous actions or a chain of uninterrupted actions, the conduct shall not give rise to more than one disciplinary charge unless the offences that are the subject of the charges are substantially different. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Inmate Discipline Hearings of Disciplinary Offences Sections 27-31 Hearings of Disciplinary Offences 27 (1) Subject to subsections 30(2) and (3), a hearing of a minor disciplinary offence shall be conducted by the institutional head or a staff member designated by the institutional head. (2) A hearing of a serious disciplinary offence shall be conducted by an independent chairperson, except in extraordinary circumstances where the independent chairperson or another independent chairperson is not available within a reasonable period of time, in which case the institutional head may conduct the hearing. 28 A hearing of a disciplinary offence shall take place as soon as practicable but in any event not less than three working days after the inmate receives written notice of the disciplinary charge, unless the inmate consents to a shorter period. 29 [Repealed, SOR/2019-299, s. 11] 30 (1) Where the conduct of an inmate that involves a single action, simultaneous actions or a chain of uninterrupted actions gives rise to more than one disciplinary charge, all of the charges shall be heard together. (2) Where, pursuant to subsection (1), charges of minor and serious disciplinary offences are to be heard together, the hearing shall be conducted by an independent chairperson. (3) Where the independent chairperson determines that a charge of a serious offence should proceed as a charge of a minor offence, the independent chairperson shall amend the charge and shall conduct the hearing or refer the matter to the institutional head. 31 (1) The person who conducts a hearing of a disciplinary offence shall give the inmate who is charged a reasonable opportunity at the hearing to (a) question witnesses through the person conducting the hearing, introduce evidence, call witnesses on the inmate’s behalf and examine exhibits and documents to be considered in the taking of the decision; and (b) make submissions during all phases of the hearing, including submissions respecting the appropriate sanction. (2) The Service shall ensure that an inmate who is charged with a serious disciplinary offence is given a reasonable opportunity to retain and instruct legal counsel for the hearing, and that the inmate’s legal counsel is Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Inmate Discipline Hearings of Disciplinary Offences Sections 31-34 permitted to participate in the proceedings to the same extent as an inmate pursuant to subsection (1). 32 (1) The person who conducts a hearing of a disciplinary offence shall render a decision as soon as practicable after conducting the hearing. (2) The institutional head shall ensure that an inmate is given a copy of the decision of the hearing of the inmate’s case as soon as practicable after the decision is rendered. SOR/2019-299, s. 12(F). 33 (1) The Service shall ensure that all hearings of disciplinary offences are recorded in such a manner as to make a full review of any hearing possible. (2) A record of a hearing shall be retained for a period of at least two years after the decision is rendered. (3) An inmate shall be given reasonable access to the record of the inmate’s hearing. Sanctions 34 Before imposing a sanction described in section 44 of the Act, the person conducting a hearing of a disciplinary offence shall consider (a) the seriousness of the offence and the degree of responsibility the inmate bears for its commission; (b) the least restrictive measure that would be appropriate in the circumstances; (c) all relevant aggravating and mitigating circumstances, including the inmate’s behaviour in the penitentiary; (d) the sanctions that have been imposed on other inmates for similar disciplinary offences committed in similar circumstances; (e) the nature and duration of any other sanction described in section 44 of the Act that has been imposed on the inmate, to ensure that the combination of the sanctions is not excessive; (f) any measures taken by the Service in connection with the offence before the disposition of the disciplinary charge; and (g) any recommendations respecting the appropriate sanction made during the hearing. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Inmate Discipline Sanctions Sections 35-38 35 (1) The maximum number of days of privileges that may be lost by an inmate pursuant to paragraph 44(1)(b) of the Act is (a) seven days, for a minor disciplinary offence; and (b) 30 days, for a serious disciplinary offence. (2) A sanction of the loss of privileges (a) shall be limited to a loss of access to activities that are recreational in nature; and (b) shall not be imposed where the loss of privileges would be contrary to the inmate’s correctional plan. 36 (1) The maximum amount of restitution that may be ordered to an inmate pursuant to paragraph 44(1)(c) of the Act is (a) $50, for a minor disciplinary offence; and (b) $500, for a serious disciplinary offence. (2) An order to make restitution is limited to monetary restitution for the ascertained value of any loss of, or damage to, property that results from the commission of the disciplinary offence. 37 The maximum fine that may be ordered pursuant to paragraph 44(1)(d) of the Act is (a) $25, for a minor disciplinary offence; and (b) $50, for a serious disciplinary offence. 38 (1) A sanction of restitution or of a fine shall not be imposed pursuant to subsection 44(1) of the Act unless the inmate’s financial means have been considered, and where a sanction of restitution or of a fine would both be appropriate sanctions and the limited means of the inmate make it possible to impose only one of those sanctions, the sanction of restitution shall be imposed. (2) A sanction of restitution or of a fine imposed pursuant to subsection 44(1) of the Act may allow time for payment and may provide for periodic partial payments. (3) A sanction of restitution or of a fine shall be recovered by deductions from an inmate’s net approved earnings. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Inmate Discipline Sanctions Sections 39-41 39 (1) The maximum number of hours of extra duties that may be ordered pursuant to paragraph 44(1)(e) of the Act is (a) 10 hours, for a minor disciplinary offence; and (b) 30 hours, for a serious disciplinary offence. (2) A sanction to perform extra duties imposed pursuant to paragraph 44(1)(e) of the Act shall specify the type of duties and, subject to subsection (3), the period within which the duties are to be performed. (3) An inmate shall not be paid for the performance of extra duties imposed as a sanction and shall perform those duties during the inmate’s free time. 40 [Repealed, SOR/2019-299, s. 13] 41 (1) Where an inmate is found guilty of a disciplinary offence, the carrying out of the sanction may be suspended (a) in the case of a minor disciplinary offence, by the institutional head or a staff member designated by the institutional head, subject to the condition that the inmate is not found guilty of another disciplinary offence committed during a specific period fixed by the institutional head or staff member, which period shall not be longer than 21 days after the date of imposition of the sanction; and (b) in the case of a serious disciplinary offence, by the independent chairperson, subject to the condition that the inmate is not found guilty of another serious disciplinary offence committed during a period fixed by the independent chairperson, which period shall not be longer than 90 days after the date of imposition of the sanction. (2) Where an inmate no longer meets a condition referred to in subsection (1), the inmate shall carry out the sanction that was suspended. (3) The institutional head may, on humanitarian grounds or for rehabilitative purposes, cancel a sanction imposed pursuant to section 44 of the Act. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Contraband Sections 42-46 Contraband 42 (1) For the purposes of this section, minimum-security penitentiary, medium-security penitentiary, maximum-security penitentiary and multiple-securitylevel penitentiary mean penitentiaries, other than community correctional centres, designated as such in Commissioner’s Directives. (2) For the purposes of paragraph (d) of the definition contraband in section 2 of the Act, the following are the prescribed limits on currency: (a) in the case of a visitor (i) in a minimum-security penitentiary, the limit is $50, and (ii) in a medium-security penitentiary, maximumsecurity penitentiary or multiple-security-level penitentiary, the limit is $25; and (b) in the case of an inmate, the limit is $0.00, except as authorized pursuant to paragraph (d) of the definition contraband in section 2 of the Act. Search and Seizure Manner of Carrying out Searches 43 A non-intrusive search shall be carried out by means of a hand-held scanner, a walk-through scanner whereby the person being searched is required to walk through a metal detector scanner, or any similar non-intrusive device. 44 A frisk search shall be carried out from head to foot, down the front and rear of the body, around the legs and inside clothing folds, pockets and footwear. 45 A strip search shall consist of a visual inspection of the person by a staff member, in the course of which inspection the person being searched shall undress completely in front of the staff member and may be required to open the person’s mouth, display the soles of their feet, run their fingers through their hair, present open hands and arms, bend over or otherwise enable the staff member to perform the visual inspection. 46 A strip search and a body cavity search shall be carried out in a private area that is out of sight of every other person except for one staff member of the same sex as the person being searched, which staff member is required to be present as a witness unless, in the case of a Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Manner of Carrying out Searches Sections 46-49 strip search, the search is an emergency as described in subsection 49(4) of the Act. Searches of Inmates 47 A staff member of either sex may conduct a routine non-intrusive search or a routine frisk search of an inmate where (a) the inmate is entering or leaving a penitentiary or a secure area; (b) the inmate is entering or leaving the open or family- visiting area of a penitentiary; (c) the inmate is entering or leaving a work or activity area in a penitentiary; (d) the inmate is entering or leaving a structured intervention unit; (e) the inmate is on a temporary absence outside the penitentiary; (f) the inmate has been requested to submit to urinalysis and the search is conducted immediately before the commencement of the collection process described in section 66; or (g) the institutional head determines that there is an opportunity for the introduction of contraband into the penitentiary and the institutional head specifically authorizes such searches in writing. SOR/2015-171, s. 2; SOR/2019-299, s. 14. 48 A staff member of the same sex as an inmate may conduct a routine strip search of the inmate where (a) the inmate is entering or leaving a penitentiary or a secure area; (b) the inmate is leaving the open visiting area of a penitentiary; (c) the inmate is entering or leaving the family-visiting area of a penitentiary; or (d) the inmate is leaving a work area in a penitentiary, if the inmate has had access to an item that may constitute contraband and that may be secreted on the inmate’s body. SOR/2015-171, s. 3. 49 (1) A person referred to in subsection 47(2) of the Act who provides supervision, treatment, instruction or counselling services to the Service may conduct the searches referred to in subsection 47(1) of the Act. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Searches of Inmates Sections 49-52 (2) A person referred to in subsection 49(2) of the Act who provides supervision, treatment, instruction or counselling services to the Service may conduct the searches referred to in subsection 49(1) of the Act. (3) Training in conducting a search referred to in subsection (1) or (2) shall consist of the training related to search procedures that is contained in the staff orientation and training program provided by the Service. 50 The power of the institutional head to authorize strip searches of inmates pursuant to paragraph 49(3)(b) of the Act may be exercised by a staff member who is in a more senior position than the staff member referred to in subsection 49(3) of the Act. Searches of Cells 51 (1) A staff member may, without individualized suspicion, conduct searches of cells and their contents on a periodic basis where the searches are designed to detect, through the systematic examination of areas of the penitentiary that are accessible to inmates, contraband and other items that may jeopardize the security of the penitentiary or the safety of persons and are conducted in accordance with a search plan (a) that sets out (i) when the searches are to take place, (ii) the locations of the searches, and (iii) the means that may be used to conduct the searches; and (b) that is approved by the institutional head as being in accordance with the purposes of this subsection. (2) Where a staff member searches an inmate’s cell and its contents pursuant to subsection (1), another staff member shall be present at all times during the search. 52 (1) Subject to subsection (3), where a staff member believes on reasonable grounds that contraband or evidence of an offence is located in an inmate’s cell, the staff member may, with the prior authorization of a supervisor, search the cell and its contents. (2) Subject to subsection (3), where a staff member searches an inmate’s cell and its contents pursuant to Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Searches of Cells Sections 52-55 subsection (1), another staff member shall be present at all times during the search. (3) A staff member is not required to obtain an authorization or conduct a search in the presence of another staff member in accordance with subsections (1) and (2), respectively, where the staff member believes on reasonable grounds that delaying a search in order to comply with those subsections would result in danger to the life or safety of any person or the loss or destruction of contraband or evidence. Emergency Searches of Cells 53 Where an emergency occurs and the institutional head believes on reasonable grounds that contraband or evidence that relates to the emergency is located in the cells, the institutional head may authorize a search of cells and their contents by a staff member. Searches of Visitors 54 (1) A staff member may conduct a routine non-intrusive search or a routine frisk search of a visitor, without individualized suspicion, when the visitor is entering or leaving a penitentiary or a secure area. (2) If a visitor refuses to undergo a search referred to in subsection (1), the institutional head or a staff member designated by the institutional head may (a) prohibit a contact visit with an inmate and authorize a non-contact visit; or (b) require the visitor to leave the penitentiary forthwith. SOR/2015-171, s. 4. Searches of Vehicles 55 (1) A staff member may, by stopping a vehicle and inspecting the vehicle and its contents, conduct a routine search of a vehicle, without individualized suspicion, where (a) the vehicle is entering or leaving penitentiary property; (b) the vehicle is entering or leaving a secure area on penitentiary property; (c) the vehicle is in an area on penitentiary property to which access is restricted or prohibited; or Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Searches of Vehicles Sections 55-58 (d) the vehicle is on penitentiary property at a time when visitors are not normally permitted to be at the penitentiary. (2) Where an emergency occurs and the institutional head believes on reasonable grounds that contraband or evidence that relates to the emergency is located in a vehicle on penitentiary property, the institutional head may authorize a search of the vehicle and its contents by a staff member. Searches of Staff Members 56 A staff member may conduct a routine non-intrusive search or a routine frisk search of another staff member, without individualized suspicion, when that other staff member is entering or leaving the penitentiary or a secure area. SOR/2015-171, s. 5. Seizure 57 If a staff member or other authorized person seizes an item during a search conducted under any of sections 47 to 64 of the Act, the staff member or authorized person shall, as soon as practicable, (a) issue a receipt to the person from whom the item is seized; and (b) submit the item to the institutional head or a staff member designated by the institutional head or, in the case of a seizure pursuant to subsection 66(2) of the Act, to the person in charge of the community-based residential facility. SOR/2019-299, s. 15. Reports Relating to Searches and Seizures 58 (1) A person who conducts a search under any of sections 47 to 64 of the Act shall prepare and submit to the institutional head or a staff member designated by the institutional head, as soon as practicable and in accordance with subsection (4), a post-search report respecting the search if (a) the search is a non-routine strip search conducted pursuant to any of subsections 49(3) and (4) and 60(2) and (3) and paragraph 64(1)(b) of the Act; (b) the search is a search conducted pursuant to section 51 or 52 of the Act; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Reports Relating to Searches and Seizures Section 58 (c) the search is a routine strip search conducted under section 48 of the Act which necessitated the use of force; (d) the search is an emergency search of an inmate, a vehicle or a cell; or (e) the staff member or other authorized person seizes an item in the course of the search. (2) Every employee of a community-based residential facility who conducts a search under section 66 of the Act shall prepare and submit to the person in charge of the facility, as soon as practicable and in accordance with subsection (4), a post-search report respecting the search. (3) Every institutional head who authorizes a search of all inmates under section 53 of the Act shall prepare and submit to the head of the region, as soon as practicable and in accordance with subsection (4), a post-search report respecting the search. (4) A post-search report shall be in writing and shall contain (a) the date, time and place of the search; (b) a description of every item seized; (c) the name of the person searched, the number of the room or cell that was searched or the licence number of the vehicle searched, as applicable; (d) the name of every person conducting the search and, where applicable, the name of every person present during the search; (e) the reasons for the search; (f) the manner in which the search was conducted; and (g) in the case of a post-search report referred to in subsection (3), the facts that led the institutional head to believe that the presence of contraband constituted a clear and substantial danger to human life or safety or to the security of the penitentiary, and an indication of whether the danger was averted. (5) Every person to whom a search relates, or from whom any item is seized in the course of a search referred to in subsection (1) or (2), shall have access, on request, to the post-search report respecting the search or seizure. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Reports Relating to Searches and Seizures Sections 58-59 (6) Every post-search report shall be retained for a period of at least two years after the date of the search to which it relates. SOR/2015-171, s. 6; SOR/2019-299, s. 16. Return or Forfeiture of Items Seized 59 (1) If an item is seized during a search conducted under any of sections 47 to 64 of the Act, the Service shall, as soon as practicable, notify the owner in writing, if the owner is known, of the seizure. (2) The Service may hold or transfer to the custody of the police or a court any item referred to in subsection (1) that is required as evidence in a disciplinary or criminal proceeding, until the disposition of the proceeding. (3) An item referred to in subsection (1) shall be returned to its owner where (a) the item is not or is no longer required as evidence in a disciplinary or criminal proceeding; (b) the item has not been forfeited pursuant to subsection (5); (c) the item is within the control of the Service; (d) the owner requests that the item be returned to the owner within 30 days after being notified of the seizure; (e) possession of the item would be lawful; and (f) in the case of an owner who is an inmate, possession of the item by the inmate would not constitute possession of contraband or an unauthorized item. (4) Subject to paragraph (5)(e), the institutional head or a staff member designated by the institutional head may order that the inmate be given a reasonable opportunity to make arrangements for the disposal or safe-keeping outside the penitentiary of an item referred to in subsection (1) that would constitute contraband or an unauthorized item, where its possession outside the penitentiary would be lawful. (5) An item referred to in subsection (1) shall be forfeited to Her Majesty in right of Canada where (a) the Service does not know who the owner is and 30 days have passed since the seizure; (b) the owner does not apply for the return of the item within 30 days after being notified of the seizure; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Return or Forfeiture of Items Seized Section 59 (c) possession of the item would be unlawful; (d) in the case of an owner who is an inmate, possession of the item by the inmate would constitute possession of contraband or an unauthorized item and the inmate has not arranged for the disposal or safe-keeping of the item outside the penitentiary after being given a reasonable opportunity to do so in accordance with subsection (4); or (e) the item is contraband or an unauthorized item and an inmate is found guilty of a disciplinary offence in relation to it. (6) The institutional head or staff member designated by the institutional head may, in respect of an owner other than an inmate, cancel a forfeiture referred to in paragraph (5)(e) where (a) the owner applies in writing to the institutional head or staff member within 30 days after the forfeiture of the item; (b) the institutional head or staff member determines that the owner was not involved in the events that resulted in the forfeiture; and (c) possession of the item by the owner would be lawful. (7) Subject to subsection (8), the institutional head or staff member designated by the institutional head may, in respect of an owner who is an inmate, cancel a forfeiture referred to in paragraph (5)(e) where (a) the inmate submits to the institutional head or staff member within 30 days after the forfeiture, an application in accordance with the Commissioner’s Directives respecting the forfeiture of items that are seized; (b) the institutional head or staff member determines that the forfeiture would cause undue hardship to the inmate; and (c) possession of the item by the inmate would be lawful. (8) Where the institutional head or staff member designated by the institutional head cancels a forfeiture pursuant to subsection (7), the institutional head or staff member may Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Search and Seizure Return or Forfeiture of Items Seized Sections 59-60 (a) authorize the inmate to possess the item in the penitentiary; or (b) order that the inmate be given a reasonable opportunity to make arrangements for the disposal or safekeeping of the item outside the penitentiary. SOR/2019-299, s. 17. Urinalysis Testing Interpretation 60 For the purposes of this section and sections 61 to 72, approved procedure means a procedure set out in Commissioner’s Directives as a procedure to be used for the analysis of a sample; (méthode approuvée) collector means a staff member or any other person authorized in Commissioner’s Directives to collect samples on behalf of the Service; (échantillonneur) confirmation test means a test of a sample by a laboratory, using an approved procedure, to verify the positive result of an initial screening test; (analyse de confirmation) container means a sterile container that is to be used to receive a sample; (contenant) initial screening test means the first test of a sample, using an approved procedure, conducted by a laboratory; (analyse initiale) laboratory means a laboratory authorized by Commissioner’s Directives to analyse samples; (laboratoire) positive, in respect of a sample, means a urinalysis test result that indicates that the level of an intoxicant in the sample is equal to or greater than the level specified in Commissioner’s Directives; (positif) random selection means a selection procedure set out in Commissioner’s Directives that ensures that every inmate has an equal probability of being selected, on a periodic basis, to provide a sample and that has reasonable controls and safeguards designed to prevent the selection process from being influenced; (contrôle au hasard) record of substance abuse means an inmate’s record of conviction of the disciplinary offence referred to in paragraph 40(k) of the Act; (dossier de consommation de substances intoxicantes) Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Urinalysis Testing Interpretation Sections 60-63 sample means a quantity of unadulterated urine sufficient to permit analysis, using an approved procedure, by a laboratory; (échantillon d’urine) urinalysis program co-ordinator means a senior staff member who has been designated by name or position in Commissioner’s Directives to co-ordinate the application of the Service’s urinalysis program at the location where the program is to be carried out. (coordonnateur du programme de prises d’échantillons d’urine) Authorization 61 (1) The power of the institutional head, pursuant to section 54 of the Act, to grant prior authorization for urinalysis may be exercised by the urinalysis program co-ordinator. (2) The function of the institutional head under subsection 57(1) of the Act to hear an inmate’s representations before submitting a sample, may be carried out by the urinalysis program co-ordinator. Requirement to Provide a Sample 62 Where an inmate is required by a staff member to submit to urinalysis pursuant to paragraph 54(a) of the Act and makes representations to the institutional head objecting to the requirement pursuant to subsection 57(1) of the Act, the institutional head or urinalysis program co-ordinator shall (a) review the demand for a sample and the inmate’s objections to determine whether there are reasonable grounds on which to require the sample; and (b) where the institutional head or urinalysis program co-ordinator determines that there are reasonable grounds, direct the inmate to provide the sample. 63 (1) For the purposes of paragraph 54(b) of the Act, the Service may establish a random selection urinalysis program for the purpose of ensuring the security of the penitentiary and the safety of persons by deterring the use of and trafficking in intoxicants in the penitentiary. (2) A random selection urinalysis program shall provide for samples to be provided by inmates whose names have Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Urinalysis Testing Requirement to Provide a Sample Sections 63-65 been chosen by random selection from among the names of the entire inmate population of the penitentiary. 64 (1) For the purposes of paragraph 54(c) of the Act, (a) any program or activity that requires that an inmate have access to the community or contact with a person from the community, where such access or contact could reasonably be expected to provide the inmate with an opportunity to have access to an intoxicant, is a prescribed program or activity; and (b) any treatment program that is designed to assist in the rehabilitation of an inmate who has a problem of substance abuse is a prescribed substance abuse treatment program. (2) Urinalysis is a requirement for participation in a program or activity referred to in paragraph (1)(a) where an inmate requests authorization to participate in the program or activity and (a) has a record of substance abuse; or (b) has been convicted of a disciplinary offence under paragraph 40(l) of the Act within two years of the request. (3) Urinalysis is a requirement for participation in a substance abuse treatment program referred to in paragraph (1)(b) where an inmate requests authorization to participate in the program and urinalysis is an integral part of the program. 65 (1) For the purposes of section 55 of the Act, where an offender is required by a staff member to submit to urinalysis at regular intervals, the regular intervals shall be determined by assessing, in accordance with subsection (2), the risk of the offender not complying with a condition referred to in that section. (2) In making an assessment pursuant to subsection (1), the following factors shall be taken into consideration: (a) the offender’s record of substance abuse; (b) offences committed by the offender that were linked to substance abuse and for which the offender has been found guilty; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Urinalysis Testing Requirement to Provide a Sample Sections 65-66 (c) the ability of the offender to rehabilitate and reintegrate into the community, taking into account the offender’s behavioural and emotional stability; and (d) the program and treatment needs of the offender. (3) For the purposes of section 55 of the Act, where an offender is required to submit to urinalysis at regular intervals, the offender shall be informed of the length of the intervals. (4) Where, pursuant to subsection 57(2) of the Act, an offender makes representations respecting the length of the intervals, the urinalysis program co-ordinator shall review the representations and confirm or vary the length of the intervals. Collection of Samples 66 (1) A sample shall be collected in the following manner: (a) a collector shall be of the same sex as the donor; (b) the collector shall ensure that the donor washes the donor’s hands before providing a sample; (c) the collector shall provide the donor with a container for the sample and shall supervise as the donor provides the sample; (d) the collector shall give the donor up to two hours to provide a sample, from the time of a demand; (e) the collector shall ensure that the donor is kept separate from any other person except the collector and is supervised during the two hour period referred to in paragraph (d); (f) once the sample has been provided, the collector shall, in the presence of the donor, (i) seal the container with a pre-numbered seal, (ii) affix a label identifying the sample in such a manner that the identity of the donor is not disclosed to the laboratory, (iii) initial the label to certify that the container contains the sample provided by that donor, (iv) request the donor to initial the label and to certify in writing that the sample in the container was provided by that person, and Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Urinalysis Testing Collection of Samples Sections 66-69 (v) where the person is unable or refuses to comply with a request referred to in subparagraph (iv), initial the label in the place of the donor and certify in writing, in the presence of another person, that the person who provided the sample was unable or refused to comply with the request; and (g) the collector shall maintain a record that indicates the number on the container that corresponds to the name of the donor. (2) Where a person fails to provide a sample in accordance with subsection (1), the person shall be considered to have refused to provide the sample. Testing of a Sample 67 The testing of a sample shall be conducted in the following manner: (a) the urinalysis program co-ordinator shall, before sending the sample to a laboratory, enquire whether any over-the-counter or prescription medication was being taken by the donor at the time the sample was provided, and shall inform the laboratory of any such medication; (b) the sample shall be tested by the laboratory, using an approved procedure; and (c) if the result of the initial screening test is positive, a confirmation test shall be conducted on the sample. Reporting of Test Results 68 (1) A laboratory shall submit to the urinalysis program co-ordinator a certificate and, where requested by the institutional head, an electronically transmitted copy of the certificate, that states the results of the test. (2) The urinalysis program co-ordinator shall give the donor a copy of the laboratory certificate respecting the sample. Consequences of Positive Test Results 69 For the purposes of a hearing of a disciplinary offence referred to in paragraph 40(k) of the Act, a certificate referred to in subsection 68(1) that states that the Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Urinalysis Testing Consequences of Positive Test Results Sections 69-73 result of a urinalysis test is positive establishes, in the absence of evidence to the contrary, that the inmate who provided the sample has committed the offence. 70 For the purposes of a hearing or review respecting the contravention of a condition of release, a certificate referred to in subsection 68(1) that states that the result of a urinalysis test is positive establishes, in the absence of evidence to the contrary, that the offender who provided the sample has failed to comply with a condition referred to in section 55 of the Act. 71 Where an inmate is found guilty of a disciplinary offence referred to in paragraph 40(k) of the Act, the inmate may, in addition to any sanction imposed pursuant to subsection 44(1) of the Act, be required to provide a sample each month until three consecutive negative monthly samples have been provided. 72 Where an offender who is released by the National Parole Board is unable or refuses to provide a sample or provides, pursuant to section 55 of the Act, a sample that is positive the Service shall inform the National Parole Board, in writing, and shall (a) ensure that the offender is provided with counselling or other appropriate post-release intervention; or (b) proceed in accordance with section 135 of the Act. Use of Force 73 (1) Where a person suffers an injury or death in a penitentiary as a result of the use of force, any staff member who has knowledge of the incident shall immediately call health care staff to the scene and notify the institutional head or a staff member designated by the institutional head. (2) If the institutional head or staff member designated by the institutional head is notified under subsection (1) of a serious injury or a death, the institutional head or staff member shall, as soon as practicable, (a) notify the head of the region and the appropriate police department; and (b) submit a report to the regional head that details all of the circumstances that led to the injury or death. SOR/2019-299, s. 18. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Offender Grievance Procedure Sections 74-76 Offender Grievance Procedure 74 (1) If an offender is dissatisfied with an action or a decision by a staff member, the offender may submit a written complaint to the supervisor of that staff member. (2) Where a complaint is submitted pursuant to subsection (1), every effort shall be made by staff members and the offender to resolve the matter informally through discussion. (3) Subject to subsections (4) and (5), a supervisor shall review a complaint and give the offender a copy of the supervisor’s decision as soon as practicable after the offender submits the complaint. (4) A supervisor may refuse to review a complaint submitted pursuant to subsection (1) where, in the opinion of the supervisor, the complaint is frivolous or vexatious or is not made in good faith. (5) If a supervisor refuses to review a complaint under subsection (4), the supervisor shall give the offender a copy of the supervisor’s decision, including the reasons for the decision, as soon as practicable after the offender submits the complaint. SOR/2019-299, s. 19. 75 If an offender is not satisfied with the decision referred to in subsection 74(3) or if a supervisor refuses to review a complaint under subsection 74(4), the offender may submit a written grievance (a) to the institutional head, to the director of the parole district or to the health services official designated by Commissioner’s Directive, as the case may be; or (b) if the institutional head, the director of the parole district or the health services official designated by Commissioner’s Directive is the subject of the grievance, to the Commissioner. SOR/2013-181, s. 1; SOR/2019-299, s. 20. 76 (1) The institutional head, director of the parole district or Commissioner, as the case may be, shall review a grievance to determine whether the subject-matter of the grievance falls within the jurisdiction of the Service. (2) Where the subject-matter of a grievance does not fall within the jurisdiction of the Service, the person who is reviewing the grievance pursuant to subsection (1) shall Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Offender Grievance Procedure Sections 76-80 advise the offender in writing and inform the offender of any other means of redress available. SOR/2013-181, s. 2. 77 (1) In the case of an inmate’s grievance, where there is an inmate grievance committee in the penitentiary, the institutional head may refer the grievance to that committee. (2) An inmate grievance committee shall submit its recommendations respecting an inmate’s grievance to the institutional head as soon as practicable after the grievance is referred to the committee. (3) The institutional head shall give the inmate a copy of the institutional head’s decision as soon as practicable after receiving the recommendations of the inmate grievance committee. (4) This section does not apply to grievances related to health services. SOR/2019-299, s. 21. 78 The person who is reviewing a grievance under section 75 shall give the offender a copy of the person’s decision as soon as practicable after the offender submits the grievance. SOR/2019-299, s. 22. 79 (1) Where the institutional head makes a decision respecting an inmate’s grievance, the inmate may request that the institutional head refer the inmate’s grievance to an outside review board, and the institutional head shall refer the grievance to an outside review board. (2) The outside review board shall submit its recommendations to the institutional head as soon as practicable after the grievance is referred to the board. (3) The institutional head shall give the inmate a copy of the institutional head’s decision as soon as practicable after receiving the recommendations of the outside review board. SOR/2019-299, s. 23(F). 80 (1) If an offender is not satisfied with a decision of the institutional head or director of the parole district respecting their grievance, they may appeal the decision to the Commissioner. (2) [Repealed, SOR/2013-181, s. 3] Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Offender Grievance Procedure Sections 80-83 (3) The Commissioner shall give the offender a copy of his or her decision, including the reasons for the decision, as soon as practicable after the offender submits an appeal. SOR/2013-181, s. 3; SOR/2019-299, s. 24. 80.1 A senior staff member may, on the Commissioner’s behalf, make a decision in respect of a grievance submitted under paragraph 75(b) or an appeal submitted under subsection 80(1) if the staff member (a) holds a position equal to or higher in rank than that of assistant deputy minister; and (b) is designated by name or position for that purpose in a Commissioner’s Directive. SOR/2013-181, s. 4. 81 (1) Where an offender decides to pursue a legal remedy for the offender’s complaint or grievance in addition to the complaint and grievance procedure referred to in these Regulations, the review of the complaint or grievance pursuant to these Regulations shall be deferred until a decision on the alternate remedy is rendered or the offender decides to abandon the alternate remedy. (2) Where the review of a complaint or grievance is deferred pursuant to subsection (1), the person who is reviewing the complaint or grievance shall give the offender written notice of the decision to defer the review. 82 In reviewing an offender’s complaint or grievance, the person reviewing the complaint or grievance shall take into consideration (a) any efforts made by staff members and the offender to resolve the complaint or grievance, and any recommendations resulting therefrom; (b) any recommendations made by an inmate grievance committee or outside review board; and (c) any decision made respecting an alternate remedy referred to in subsection 81(1). Living Conditions Physical Conditions 83 (1) The Service shall, to ensure a safe and healthful penitentiary environment, ensure that all applicable federal health, safety, sanitation and fire laws are complied with in each penitentiary and that every penitentiary is inspected regularly by the persons responsible for enforcing those laws. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Physical Conditions Sections 83-85 (2) The Service shall take all reasonable steps to ensure the safety of every inmate and that every inmate is (a) adequately clothed and fed; (b) provided with adequate bedding; (c) provided with toilet articles and all other articles necessary for personal health and cleanliness; and (d) given the opportunity to exercise for at least one hour every day outdoors, weather permitting, or indoors where the weather does not permit exercising outdoors. Inmates’ Effects 84 The institutional head shall take all reasonable steps to ensure that the effects of an inmate that are permitted to be taken into and kept in the penitentiary are protected from loss or damage. 85 (1) Subject to subsections (2) to (4), where an inmate escapes, the institutional head may dispose of the inmate’s personal effects (a) in the case of effects other than legal or official documents, two years after the date of the escape; and (b) in the case of legal or official documents, seven years after the date of the escape. (2) The institutional head shall not dispose of an inmate’s effects under subsection (1) unless the institutional head has taken all reasonable steps to determine (a) that the inmate is not in custody in Canada; (b) that, where the inmate is in custody in a foreign state, no extradition application is contemplated and the inmate has not applied to the foreign state for a transfer to Canada pursuant to an agreement between that state and Canada; and (c) that the inmate does not have a next of kin to whom the effects can be sent. (3) Where the institutional head disposes of an inmate’s personal effects, other than legal or official documents, under subsection (1), the institutional head may (a) give the effects to a charitable organization located in the vicinity of the penitentiary; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Inmates’ Effects Sections 85-90 (b) destroy the effects, if the effects are unusable; or (c) remit the effects to Her Majesty in right of Canada. (4) Where the institutional head, under subsection (1), disposes of an inmate’s personal effects that are legal or official documents, the institutional head shall dispose of the effects in accordance with the instructions of the Public Trustee or other appropriate official of the province in which the penitentiary is located. Interviews 86 The Commissioner shall, while visiting a penitentiary, provide a reasonable opportunity for an interview with any inmate who has a concern respecting any matter referred to in section 70 of the Act and who requests an interview with the Commissioner. 87 The institutional head shall provide any inmate who requests an interview with the institutional head with a reasonable opportunity for an interview. Correspondence 88 The Service shall ensure that a person is available to any inmate who is unable to read or write to assist the inmate in preparing and reading the inmate’s correspondence (a) in the official language of the inmate’s choice; or (b) where practicable, in another language of the inmate’s choice. 89 (1) Subject to subsection 94(1), a staff member may inspect an envelope or a package sent or received by an inmate to the extent necessary to determine whether the envelope or package contains contraband, but the staff member may not read the contents of the envelope or package. (2) Sections 57 to 59 apply in respect of contraband that is in the possession of the Service as a result of an inspection referred to in subsection (1). Visits 90 (1) Every inmate shall have a reasonable opportunity to meet with a visitor without a physical barrier to personal contact unless (a) the institutional head or a staff member designated by the institutional head suspects on reasonable grounds that the barrier is necessary for the security of the penitentiary or the safety of any person; and Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Visits Sections 90-92 (b) no less restrictive measure is available. (2) The institutional head or a staff member designated by the institutional head may, for the purpose of protecting the security of the penitentiary or the safety of any person, authorize the visual supervision of a visiting area by a staff member or a mechanical device, and the supervision shall be carried out in the least obtrusive manner necessary in the circumstances. (3) The Service shall ensure that every inmate can meet with the inmate’s legal counsel in private interview facilities. SOR/2015-171, s. 7. 91 (1) Subject to section 93, the institutional head or a staff member designated by the institutional head may authorize the refusal or suspension of a visit to an inmate where the institutional head or staff member suspects on reasonable grounds (a) that, during the course of the visit, the inmate or visitor would (i) jeopardize the security of the penitentiary or the safety of any person, or (ii) plan or commit a criminal offence; and (b) that restrictions on the manner in which the visit takes place would not be adequate to control the risk. (2) Where a refusal or suspension is authorized under subsection (1), (a) the refusal or suspension may continue for as long as the risk referred to in that subsection continues; and (b) the institutional head or staff member shall promptly inform the inmate and the visitor of the reasons for the refusal or suspension and shall give the inmate and the visitor an opportunity to make representations with respect thereto. SOR/2015-171, s. 8. 92 (1) Subject to section 93, the institutional head or a staff member designated by the institutional head may authorize a complete suspension of the visiting rights of all inmates in a penitentiary where the security of the penitentiary is significantly jeopardized and no less restrictive measure is available. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Visits Sections 92-94 (2) Every complete suspension of visiting rights under subsection (1), shall be reviewed by (a) the head of the region on or before the fifth day of the suspension; and (b) by the Commissioner on or before the fourteenth day of the suspension. Visits by Parliamentarians and Judges 93 (1) No institutional head shall authorize the refusal or suspension of a visit, pursuant to section 72 of the Act, of a member of the House of Commons, a Senator or a judge, unless the institutional head believes on reasonable grounds (a) that the visit would jeopardize the security of the penitentiary or the safety of any person; and (b) that restrictions on the manner in which the visit takes place would not be adequate to control the risk. (2) Where the institutional head authorizes a refusal or suspension under subsection (1), the institutional head shall promptly inform the member of the House of Commons, the Senator or the judge and, where applicable, the inmate being visited of the reasons for the refusal or suspension and shall give the member of the House of Commons, the Senator or the judge and, where applicable, the inmate an opportunity to make representations with respect thereto. Intercepting Communications 94 (1) Subject to subsection (2), the institutional head or a staff member designated by the institutional head may authorize, in writing, that communications between an inmate and a member of the public, including letters, telephone conversations and communications in the course of a visit, be opened, read, listened to or otherwise intercepted by a staff member or a mechanical device, where the institutional head or staff member believes on reasonable grounds (a) that the communications contain or will contain evidence of (i) an act that would jeopardize the security of the penitentiary or the safety of any person, or (ii) a criminal offence or a plan to commit a criminal offence; and Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Intercepting Communications Sections 94-95 (b) that interception of the communications is the least restrictive measure available in the circumstances. (2) No institutional head or staff member designated by the institutional head shall authorize the opening of, reading of, listening to or otherwise intercepting of communications between an inmate and a person set out in the schedule, by a staff member or a mechanical device, unless the institutional head or staff member believes on reasonable grounds (a) that the grounds referred to in subsection (1) exist; and (b) that the communications are not or will not be the subject of a privilege. (3) Where a communication is intercepted under subsection (1) or (2), the institutional head or staff member designated by the institutional head shall promptly inform the inmate, in writing, of the reasons for the interception and shall give the inmate an opportunity to make representations with respect thereto, unless the information would adversely affect an ongoing investigation, in which case the inmate shall be informed of the reasons and given an opportunity to make representations with respect thereto on completion of the investigation. 95 (1) The institutional head or a staff member designated by the institutional head may prevent an inmate from communicating with a person by mail or telephone if (a) the institutional head or staff member believes on reasonable grounds that the safety of any person would be jeopardized; or (b) the intended recipient of the communication, or the parent or guardian of the intended recipient where the intended recipient is a minor, submits a request in writing to the institutional head or staff member that the intended recipient not receive any communication from the inmate. (2) Where an inmate is prevented under subsection (1) from communicating with a person, the institutional head or staff member designated by the institutional head, as the case may be, shall promptly inform the inmate, in writing, of the reasons and shall give the inmate an opportunity to make representations with respect thereto. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Publications, Video and Audio Materials, Films and Computer Programs Sections 96-97 Publications, Video and Audio Materials, Films and Computer Programs 96 (1) The institutional head or a staff member designated by the institutional head may prohibit the entry into the penitentiary or the circulation within the penitentiary of any publication, video or audio material, film or computer program that the institutional head or staff member believes on reasonable grounds would jeopardize the security of the penitentiary or the safety of any person. (2) The institutional head or a staff member designated by the institutional head may prohibit the use by an inmate, including the display of, any publication, video or audio material, film or computer program that the institutional head or staff member believes on reasonable grounds (a) would likely be viewed by other persons; and (b) would undermine a person’s sense of personal dignity by demeaning the person or causing personal humiliation or embarrassment to a person, on the basis of race, national or ethnic origin, colour, religion or sex. Access to Legal Counsel and Legal and Non-Legal Materials 97 (1) The Service shall, without delay, inform every inmate who is arrested of their right to legal counsel and give them an opportunity to retain and instruct legal counsel. (2) The Service shall, without delay, inform every inmate who is the subject of any of the following of their right to legal counsel and give them a reasonable opportunity to retain and instruct legal counsel: (a) an authorization to transfer to a structured intervention unit; (b) a proposed involuntary transfer under section 12; (c) an emergency transfer under section 13; (d) an authorization of detention in a dry cell under section 51 of the Act. (3) The Service shall ensure that an inmate has reasonable access to Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Access to Legal Counsel and Legal and Non-Legal Materials Sections 97-99 (a) legal counsel and legal reading materials; (b) non-legal materials, including (i) Commissioner’s Directives, and (ii) regional instructions and institutional standing orders, except those relating to security matters; and (c) a commissioner for taking oaths and affidavits. (4) If an inmate is given an opportunity to make representations related to a determination or review about their confinement in a structured intervention unit, the Service shall give the inmate a reasonable opportunity to retain and instruct legal counsel to assist them with the preparation and, if applicable, the presentation of those representations. SOR/2019-299, s. 25. Inmate Assembly and Association 98 (1) The institutional head or a staff member designated by the institutional head may (a) for the purpose of protecting the security of the penitentiary or the safety of any person, direct a staff member or other person to observe any assembly of inmates; or (b) where the institutional head or staff member believes on reasonable grounds that any assembly of inmates or the activities of any inmate organization or committee would jeopardize the security of the penitentiary or the safety of any person, prohibit the assembly or activities. (2) Where the institutional head or staff member designated by the institutional head prohibits an assembly or activities under paragraph (1)(b), the institutional head or staff member shall give the inmates’ representative (a) written notice of the prohibition, including the reasons for the prohibition; and (b) an opportunity to make representations with respect thereto. 99 (1) The institutional head or a staff member designated by the institutional head may prohibit an inmate from participating in an assembly of inmates or in the activities of an inmate organization or committee if the institutional head or staff member believes on reasonable grounds that the inmate’s participation would jeopardize the security of the penitentiary or the safety of any person. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Living Conditions Inmate Assembly and Association Sections 99-102 (2) Where the institutional head or staff member designated by the institutional head prohibits an inmate from participating in an assembly or activities under subsection (1), the institutional head or staff member shall give the inmate (a) written notice of the prohibition, including the reasons for the prohibition; and (b) an opportunity to make representations with respect thereto. Religion and Spirituality 100 (1) Every inmate shall be entitled to express the inmate’s religion or spirituality in accordance with section 75 of the Act to the extent that the expression of the inmate’s religion or spirituality does not (a) jeopardize the security of the penitentiary or the safety of any person; or (b) involve contraband. (2) Sections 98 and 99 apply in respect of any assembly of inmates held for the purpose of expressing a religion or spirituality. 101 The Service shall ensure that, where practicable, the necessities that are not contraband and that are reasonably required by an inmate for the inmate’s religion or spirituality are made available to the inmate, including (a) interfaith chaplaincy services; (b) facilities for the expression of the religion or spirituality; (c) a special diet as required by the inmate’s religious or spiritual tenets; and (d) the necessities related to special religious or spiritual rites of the inmate. Programs for Inmates Correctional Plans 102 (1) The institutional head shall ensure that a correctional plan for an inmate is developed as soon as practicable after the reception of the inmate in the penitentiary, and is maintained, with the inmate to ensure that the inmate receives the most effective programs at the appropriate time in the inmate’s sentence to prepare the inmate for reintegration into the community, on release, as a law-abiding citizen. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Programs for Inmates Correctional Plans Sections 102-104 (2) When considering program selection for, or the transfer or conditional release of, an inmate, the Service shall take into account the inmate’s progress towards meeting the objectives set out in the inmate’s correctional plan. SOR/2019-299, s. 26(F). Exemption from Work 103 No person shall require an inmate to perform work that a qualified medical practitioner has certified the inmate is not physically fit to perform. Inmate Pay 104 (1) Subject to subsection (3), where an inmate, without reasonable excuse, refuses to participate in a program for which the inmate is paid pursuant to section 78 of the Act or leaves that program, the institutional head or a staff member designated by the institutional head may (a) suspend the inmate’s participation in the program for a specified period of not more than six weeks; or (b) terminate the inmate’s participation in the program. (2) Where the institutional head or staff member suspends participation in a program under subsection (1), the inmate shall not be paid during the period of the suspension. (3) Where the institutional head or a staff member designated by the institutional head suspends or terminates participation in a program under subsection (1), the institutional head or staff member may reduce or cancel the period of the suspension or cancel the termination where (a) taking into account all of the circumstances of the case, it is reasonable to do so; and (b) the inmate indicates a willingness to resume the program. (4) [Repealed, SOR/96-108, s. 1] SOR/96-108, s. 1. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Programs for Inmates Deductions and Reimbursement for Food, Accommodation, Work-related Clothing and Access to Telephone Services Section 104.1 Deductions and Reimbursement for Food, Accommodation, Workrelated Clothing and Access to Telephone Services [SOR/2013-181, s. 5] 104.1 (1) The following sources of income are prescribed for the purposes of subsection 78(2) of the Act: (a) employment in the community while on work release or conditional release; (b) employment in a penitentiary provided by a third party; (c) a business operated by the offender; (d) hobby craft or custom work; and (e) a pension from a private or government source. (2) Deductions may be made under paragraph 78(2)(a) of the Act for the purpose of reimbursing Her Majesty in right of Canada for (a) the costs of food, accommodation and work-related clothing provided to the offender by the Service; and (b) the administrative costs associated with the access to telephone services provided to the offender by the Service. (3) The Service shall make the deduction referred to in paragraph 78(2)(a) of the Act before depositing the offender’s earnings into the Inmate Trust Fund. (4) The Commissioner is authorized to fix, by Commissioner’s Directive, the amount or maximum amount of any deduction made pursuant to paragraph 78(2)(a) of the Act and the amount to be reimbursed, by percentage or otherwise, pursuant to paragraph 78(2)(b) of the Act. (5) Subject to subsections (7) and 111(3), where an offender fails to pay an amount to Her Majesty in right of Canada pursuant to paragraph 78(2)(b) of the Act, the Service shall withdraw such moneys either at one time or at regular intervals from the offender’s Inmate Trust Fund account until the amount owing is paid. (6) Any amount owing to Her Majesty in right of Canada by an offender pursuant to paragraph 78(2)(b) of the Act Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Programs for Inmates Deductions and Reimbursement for Food, Accommodation, Work-related Clothing and Access to Telephone Services Sections 104.1-107 is a debt to the Crown that may be collected by the Service in accordance with this section or the Financial Administration Act. (7) Where the institutional head determines, on the basis of information that is supplied by an offender, that a deduction or payment of an amount that is referred to in this section will unduly interfere with the ability of the offender to meet the objectives of the offender’s correctional plan or to meet basic needs or family or parental responsibilities, the institutional head shall reduce or waive the deduction or payment to allow the offender to meet those objectives, needs or responsibilities. SOR/96-108, s. 2; SOR/2013-181, s. 6. CORCAN 105 CORCAN shall ensure that an inmate who participates in CORCAN activities (a) is fully, regularly and suitably employed in a work environment that strives to achieve private sector standards of productivity and quality so that the inmate will be better able to obtain and hold employment when the inmate returns to the community; and (b) is provided with programs and services that facilitate the inmate’s re-entry into the community. 106 Goods and services that are produced or made available by CORCAN may be transferred, leased, loaned or provided to (a) any department, branch or agency of the Government of Canada or the government of a province or to any municipality; (b) any charitable, non-profit, religious or spiritual organization; or (c) any purchaser in the ordinary course of trade under competitive conditions. 107 (1) CORCAN may enter into an agreement with a private sector enterprise (a) for the production of goods or the provision of services; or (b) for the training and employment of offenders by that enterprise. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Programs for Inmates CORCAN Sections 107-109 (2) Where an agreement referred to in subsection (1) permits the enterprise to operate a business in a penitentiary, the Service may (a) recover from the enterprise any costs incurred by the Service as a result of the use of the penitentiary by the enterprise, including utilities; and (b) limit, by means of a specific agreement, the liability of Her Majesty in right of Canada with respect to the enterprise’s operations in the penitentiary. 108 (1) The Minister shall appoint a committee, to be known as the Advisory Board of CORCAN, consisting of not more than 12 persons chosen from the fields of business, non-profit organizations, labour and government and from the general public, to support the operation of CORCAN by (a) advising CORCAN on its operating plans, budgets and marketing and sales plans and on its performance; (b) commenting on major initiatives of CORCAN in developing new products and markets; (c) assisting the Service in building a positive public image of CORCAN; and (d) representing CORCAN to labour and business organizations. (2) Members of the Advisory Board of CORCAN may be remunerated at a rate determined by the Treasury Board and given travel and living expenses incurred by them while absent from their ordinary place of residence in connection with the work of the Board in accordance with the Treasury Board Travel Directive. Disposal of Vocational Training Program and Hobby Products 109 Goods that are produced, repaired or maintained or services that are provided by an inmate employed in a penitentiary vocational training program may be (a) sold or donated to a charitable, non-profit, religious or spiritual organization; or (b) where no such organization expresses an interest in the goods or services, sold to staff members. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Programs for Inmates Disposal of Vocational Training Program and Hobby Products Sections 109-112 110 An inmate may sell a product of a hobby of the inmate to any person. Inmate Trust Fund 111 (1) The Service shall ensure that all moneys that accompany an inmate when the inmate is admitted into a penitentiary and all moneys that are received on the inmate’s behalf while the inmate is in custody are deposited to the inmate’s credit in a trust fund, which fund shall be known as the Inmate Trust Fund. (2) The Inmate Trust Fund shall comprise a current account and a savings account in respect of each inmate. (3) No moneys standing to the credit of an inmate’s savings account in the Inmate Trust Fund shall be paid out of that account if the balance of the account is lower than the amount provided for in Commissioner’s Directives. (4) No moneys in the Inmate Trust Fund standing to the credit of an inmate shall, except where a family relationship exists, be transferred to the credit of another inmate. Inmate Businesses 112 (1) No inmate shall operate a business in a penitentiary unless the inmate obtains the approval of the Commissioner or a staff member designated by the Commissioner, in accordance with subsection (2). (2) The Commissioner or a staff member designated by the Commissioner may grant approval to an inmate to conduct a business, in accordance with the procedures set out in Commissioner’s Directives, where (a) the security and operational constraints of the penitentiary permit the conduct of the business; and (b) the business is consistent with the inmate’s correctional plan. (3) Where the conditions set out in subsection (2) are no longer met, the Commissioner or a staff member designated by the Commissioner may withdraw the approval granted under that subsection. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Inmate Businesses Sections 112-116 (4) Where the Commissioner or a staff member designated by the Commissioner withdraws an approval granted under subsection (2), the Commissioner or staff member shall give the inmate (a) written notice of the withdrawal of approval, including the reasons for the withdrawal; and (b) a reasonable opportunity to wind up the business. 113 (1) Where, on reception of an inmate in a penitentiary, the inmate wishes to have a business that the inmate is operating outside the penitentiary operated on the inmate’s behalf or to wind up the business, the Service shall ensure that the inmate is given a reasonable opportunity to make arrangements to have the business operated on the inmate’s behalf or wind up the business. (2) Where an inmate wishes to wind up a business that the inmate is operating in the penitentiary, the Service shall ensure that the inmate is given a reasonable opportunity to wind up the business. Indigenous Offenders [SOR/2019-299, s. 27(E)] 114 If an offender submits a request for a transfer to the care and custody of the appropriate Indigenous authority under subsection 81(3) of the Act, the Commissioner or a staff member designated by the Commissioner shall, within 60 days after the request is made, consider the request, consult with the appropriate Indigenous authority and give the offender written notice of the decision, including the reasons for the decision if the request is denied. SOR/2019-299, s. 28. Treatment Demonstration Programs 115 For the purposes of subsection 88(4) of the Act, equal numbers from the community of lay persons and registered health care professionals with expertise related to the treatment demonstration program shall constitute a treatment demonstration program committee. Death of an Inmate 116 (1) Where an inmate dies, the institutional head or a staff member designated by the institutional head shall promptly notify Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Death of an Inmate Sections 116-119 (a) subject to subsection (2), the person who the inmate indicated to the Service in writing was to be notified; (b) the coroner or medical examiner who has jurisdiction over the area in which the penitentiary is located; and (c) the Commissioner or a staff member designated by the Commissioner. (2) If an inmate has not indicated the name of a person under subsection (1), the institutional head or staff member shall, as soon as practicable, notify the inmate’s next of kin. SOR/2019-299, s. 29. 117 (1) Where the body of a deceased inmate is claimed by the person referred to in paragraph 116(1)(a) or by the inmate’s next of kin, the institutional head or a staff member designated by the institutional head shall arrange, at public expense to the extent that the moneys standing to the inmate’s credit in the Inmate Trust Fund are insufficient to cover the cost, for the body to be transported to a funeral home in the person’s or next of kin’s hometown. (2) The Service may, for compassionate reasons or where the costs of the funeral of an inmate would prevent the body of the inmate being claimed, pay all or part of the costs of the funeral in the hometown of the inmate or of the person who claims the body. SOR/2019-299, s. 30. 118 Where the body of a deceased inmate is not claimed by the person referred to in paragraph 116(1)(a) or by the inmate’s next of kin, the institutional head or a staff member designated by the institutional head shall arrange, at public expense to the extent that the inmate’s estate is insufficient to cover the costs, for the body to be (a) where practicable, buried, cremated or otherwise dealt with, in accordance with the instructions left by the inmate; or (b) buried or cremated, where the inmate did not leave instructions, or where it is not practicable to carry out the inmate’s instructions. 119 (1) The Service shall deliver the portion of the estate of a deceased inmate that is under the control of the Service to the inmate’s personal representative, if any, in accordance with applicable provincial laws. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Death of an Inmate Sections 119-120 (2) For the purposes of subsection (1), the portion of the estate of a deceased inmate that is under the control of the Service includes (a) any pay that was owed to the inmate by the Service at the time of death; (b) any moneys standing to the inmate’s credit in the Inmate Trust Fund; and (c) the inmate’s personal belongings, including cash, that are in the care or custody of the Service. Allowances on Release 120 (1) The Service shall give, to each inmate on the inmate’s release from penitentiary, where necessary, (a) clothing suitable to the season and to the requirements of the inmate’s release plan; and (b) an amount to cover travelling and living expenses (i) to the destination specified in the inmate’s release plan, or (ii) where the inmate is leaving the penitentiary on expiration of the inmate’s sentence, to (A) the place where the inmate was convicted, if the inmate was convicted in Canada, (B) at the request of the inmate, any place no further distant than the place referred to in clause (A), or (C) any place in Canada, with the approval of the Commissioner or a staff member designated by the Commissioner. (2) Where an inmate is released from penitentiary, the Service shall ensure that the inmate is given all moneys standing to the inmate’s credit in the Inmate Trust Fund. (3) Where an offender is on temporary absence, work release, parole or statutory release, the Service shall ensure that, in accordance with Commissioner’s Directives, the offender is provided with an allowance to ensure that the offender’s basic material needs are met and to permit the offender to comply with the requirements of the release plan. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Section 121 Compensation for Death or Disability Interpretation 121 For the purposes of this section and sections 122 to 144, age of majority, in respect of a dependent child, means the age of majority in the province in which the dependent child resides; (âge de la majorité) approved program means (a) any work activity sponsored, approved or permitted by the Service or any other activity required by the Service, excluding any recreational or social activity, (b) any extra duties imposed pursuant to subsection 44(1) of the Act, (c) any training course that is approved by the Service, and (d) any transportation that is arranged for or provided by the Service in connection with any activity, duties or course referred to in paragraphs (a) to (c); (programme agréé) authorized person means a person who is authorized by the Minister under section 22 of the Act to pay compensation; (délégué) child means a natural or adopted child of an inmate or a person on day parole, or a child in respect of whom the inmate or person on day parole maintains a parent-child relationship; (enfant) claimant means (a) a person who is claiming compensation for a disability attributable to the person’s participation in an approved program, and (b) in the case of the death of an inmate or a person on day parole attributable to the inmate’s or person’s participation in an approved program, a person who is claiming compensation as a dependant of that inmate or person; (demandeur) common-law spouse means a person who (a) has cohabited with an inmate or person on day parole, although not legally married to the inmate or person, for at least one year immediately before the incarceration of the inmate or person or death of the inmate or person, where the death is attributable to Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Interpretation Section 121 the participation of the inmate or person in an approved program, and (b) has been recognized as the husband or wife of that inmate or person in the community in which they have cohabited; (conjoint de fait) compensation means compensation paid pursuant to section 22 of the Act; (indemnité) dependant means a dependent child or surviving spouse of an inmate or a person on day parole; (personne à charge) dependent child means a surviving child of an inmate or a person on day parole (a) who has never been married, whose financial support was obtained substantially from the inmate or person on day parole immediately before the incarceration of the inmate or person or death of the inmate or person, where the death is attributable to the participation of the inmate or person in an approved program, and (b) who is (i) less than the age of majority, (ii) the age of majority or older but under 25 years of age and enrolled and in attendance as a full-time student in an academic, professional or vocational program at a university, college or other educational institution, or (iii) the age of majority or older and physically or mentally incapable of earning income through employment, where the incapacity predates the child’s reaching the age of majority; (enfant à charge) disability means the loss or lessening of the power to will and to do any normal mental or physical act; (invalidité) Labour Canada means the person who is responsible for the Injury Compensation Division of the Occupational Safety and Health Branch of the Department of Labour or a person who is designated by that person; (Travail Canada) medical care means care that is reasonably necessary to diagnose, cure or give relief from a disability and includes (a) treatment by a qualified medical practitioner or a dentist, Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Interpretation Sections 121-122 (b) in-patient and out-patient care and maintenance in a hospital or clinic, (c) therapeutic and work-related training and rehabilitation services, (d) the provision of drugs, medical and surgical supplies, prosthetic appliances and eyeglasses, (e) rental of equipment for treating a disability, and (f) travel and accommodation expenses that relate to paragraphs (a) to (e); (soins médicaux) minimum wage means the hourly minimum wage that is required to be paid to persons 17 years of age or older, as set out in Part III of the Canada Labour Code; (salaire minimum) monthly minimum wage means the minimum wage multiplied by 175; (salaire minimum mensuel) occupational disease includes (a) a disease resulting from exposure to a substance relating to a particular process, a trade or occupation in an industry, and (b) a disease peculiar to or characteristic of a particular industrial process, trade or occupation; (maladie professionnelle) spouse means the husband or wife of an inmate or a person on day parole, and includes the common-law spouse of such an inmate or person; (conjoint) surviving spouse means a surviving spouse of an inmate or a person on day parole whose financial support was obtained substantially from the inmate or person immediately before the incarceration of the inmate or person or death of the inmate or person, where the death is attributable to the participation of the inmate or person in an approved program. (conjoint survivant) Eligibility for Compensation 122 Subject to sections 123 to 140, the Minister or authorized person may pay compensation to (a) an inmate or a person on day parole, in respect of a disability or the aggravation of an existing disability that is attributable to the participation of the inmate or person in an approved program, (i) after the inmate or person is released from custody on full parole, on statutory release or on the expiration of the inmate’s or person’s sentence, or Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Eligibility for Compensation Sections 122-125 (ii) where the person on day parole is employed on a full-time basis other than by the Service; and (b) a dependant in respect of the death of an inmate or a person on day parole that is attributable to the participation of the inmate or person in an approved program. 123 The Minister or authorized person may pay compensation in the amount required for medical care for a disability. Reporting Incidents and Time Limits 124 (1) Subject to subsections (2) and (3), the Minister or authorized person shall not pay compensation unless the incident giving rise to the claim for compensation is reported to the Service by the claimant within three months after its occurrence, which report shall include (a) the place and date of the incident; (b) a full description of the incident; and (c) the names and addresses of all known witnesses. (2) Where the claimant does not submit a report within the period referred to in subsection (1), the Minister or authorized person may extend the period referred to in that subsection where the delay is due to circumstances beyond the claimant’s control and will not impede the Service’s ability to investigate the claim. (3) A claimant is not required to make a report referred to in subsection (1) if the Service already has in its possession a report of the incident giving rise to the claim. 125 (1) Subject to subsection (2), the Minister or authorized person shall not pay compensation unless a claim for compensation is submitted (a) in the case of the death of an inmate or a person on day parole, within three months after the death; and (b) in the case of a disability, before the date on which, after the incident giving rise to the claim, the inmate or person on day parole is first released on full parole, on statutory release or on the expiration of the inmate’s or person’s sentence. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Reporting Incidents and Time Limits Sections 125-127 (2) The Service may extend a period referred to in subsection (1) for a period of not more than two years after the death or the occurrence of the incident giving rise to the claim where the delay is due to circumstances beyond the claimant’s control and will not impede the Service’s ability to investigate the claim. Claims for Compensation 126 Every claim for compensation shall be in writing, signed by the claimant or a person legally authorized to act on behalf of the claimant, and set out the following information: (a) the name of the inmate or person on day parole in respect of whom the claim is made; (b) in the case of a claim for a disability, (i) the date of the incident giving rise to the claim, and (ii) the nature and location of any medical care provided to the inmate or person on day parole; and (c) in the case of a claim in respect of the death of an inmate or a person on day parole, the names and addresses of all known dependants. Determination of Entitlement to Compensation 127 The Minister or authorized person shall not pay compensation unless (a) the claimant mails or otherwise delivers a claim for compensation to Labour Canada; (b) Labour Canada examines the claim; (c) Labour Canada makes an assessment that the claimant has a disability; (d) where Labour Canada makes the assessment that a claimant has a disability, Labour Canada assesses (i) the degree and permanency of the disability in accordance with the disability rating schedule and policy for determining the degree of disability in use by the Worker’s Compensation Board of Ontario at the time the disability is assessed, and (ii) the degree of impairment of earning capacity resulting from the disability, having regard to the actual loss of earning capacity of the claimant; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Determination of Entitlement to Compensation Sections 127-129 (e) in the case of a claim for disability as a result of an occupational disease, Labour Canada makes the assessment that the claimant was exposed to the industrial process, trade or occupation with which the disease is known to be associated while participating in an approved program; and (f) Labour Canada sends the claim, all the information it obtained concerning the claim and a report of its assessments to the Minister or authorized person. Compensation for a Disability 128 (1) Compensation for a disability shall be a monthly sum proportionate to the degree of impairment of the claimant’s earning capacity as a result of the disability, as determined by the Minister or authorized person, taking into account the report referred to in paragraph 127(f), but in no case shall a monthly payment exceed 75 per cent of the monthly minimum wage that is in force on the date of the payment. (2) Compensation for a disability shall only be paid for the period that the disability continues. 129 (1) Notwithstanding subsection 128(1), where the total amount of compensation payable is $10,000 or less, that amount may be paid to a claimant in a lump sum rather than in monthly payments. (2) Where the total amount of compensation payable is more than $10,000, the Minister or authorized person may, at the written request of a claimant, and subject to subsection (3), authorize the payment of that total amount to the claimant in a lump sum rather than in monthly payments. (3) A lump sum payment shall not be paid to a claimant under subsection (2) unless the Minister or authorized person determines, on examination of the claimant’s financial situation at least six months after the claimant is released from custody, that a lump sum payment would be to the advantage of the claimant. (4) Where a request under subsection (2) is refused, no further request shall be considered until one year after the date the claimant was advised, in writing, of the refusal. (5) The total amount of the compensation payable shall be calculated in accordance with the actuarial table being used by the Workers’ Compensation Board of Ontario at the time that the disability is assessed. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Compensation for a Disability Sections 130-132 130 Notwithstanding any other provision of these Regulations, except section 141, the amount of compensation payable for a disability shall not exceed the amount of compensation that would be payable under the Government Employees Compensation Act if compensation were paid under that Act. Compensation Payable on Death 131 (1) Subject to subsection (2), the compensation that may be paid in respect of the death of an inmate or a person on day parole attributable to the inmate’s or person’s participation in an approved program is (a) subject to section 117, an amount not exceeding $900 for the burial or cremation of the body; (b) subject to section 117, an amount not exceeding $300, where for compassionate reasons the body is transported to a region or an area that is outside the region or area in which the inmate or person on day parole resided immediately before the death; (c) a lump sum of $500 plus a monthly payment equal to 75 per cent of the monthly minimum wage that is in force on the date of the payment, for the surviving spouse; and (d) $125 per month for each dependent child, and if the surviving spouse dies, $140 per month thereafter. (2) Where compensation is payable to dependent children who are the sole survivors of an inmate or a person on day parole and the dependent children have been placed in the care and custody of a foster parent by the appropriate provincial authorities, the Minister or authorized person may pay the foster parent a monthly payment equal to 75 per cent of the monthly minimum wage that is in force on the date of the monthly payment until the last dependent child in the care and custody of the foster parent ceases to be eligible for compensation. SOR/2019-299, s. 31. 132 The Minister or authorized person may request, in writing, that a claimant who is a dependant submit proof that the claimant meets the conditions set out in these Regulations for payment of compensation, and may, until receipt of such proof, withhold further payments. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability No Payment in Certain Cases Sections 133-137 No Payment in Certain Cases 133 The Minister or authorized person shall not pay compensation in respect of the death or disability of an inmate or a person on day parole where the death or disability is attributable to improper conduct, including selfinflicted wounding or criminal conduct, by the inmate or person on day parole. 134 The Minister or authorized person shall not pay compensation to a claimant for any period during which the claimant is incarcerated or serving a sentence in a provincial correctional facility. 135 The Minister or authorized person shall not pay compensation to a claimant who is or would have been eligible to claim compensation in respect of the incident giving rise to the claim under the Government Employees Compensation Act or the Merchant Seamen Compensation Act, or under provincial compensation legislation providing for compensation to workers or their dependants. 136 (1) The Minister or authorized person shall not pay compensation in respect of a disability to a claimant who resides outside Canada, other than a claimant (a) whose residence outside Canada has been approved by the Minister pursuant to subsection (2); (b) who was removed from Canada pursuant to a removal order, or left Canada pursuant to a departure notice, made under the Immigration and Refugee Protection Act; (c) who was deported from Canada pursuant to the Immigration and Refugee Protection Act as that Act read prior to April 10, 1978; or (d) who has been transferred outside Canada under the Transfer of Offenders Act. (2) Where a claimant is claiming or receiving compensation for a disability, the Minister or authorized person shall, before granting approval of the residence outside Canada, consider whether the residence will worsen the claimant’s disability or increase the medical care required by the claimant. 2001, c. 27, s. 273. 137 The Minister or authorized person shall not pay compensation where the Minister or authorized person determines that, because of the place or circumstances in which the claimant is living, the claimant would not be or would no longer be a dependant if the deceased inmate or person on day parole was still living. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Conditions Sections 138-140 Conditions 138 The Minister or authorized person shall not pay compensation unless the claimant or a person legally authorized to act on behalf of the claimant signs (a) a release of any right of action that the claimant may have against Her Majesty in right of Canada arising from the incident giving rise to the claim; and (b) an undertaking that the claimant will, when requested to do so by the Service, co-operate with the Service, other than in a pecuniary manner, in any action, proceeding or appeal that the Service undertakes against any other person arising out of the incident giving rise to the claim. Refusal or Cessation of Payments 139 The Minister or authorized person may refuse to make a payment or may discontinue payments to a person who is claiming or who is in receipt of compensation for a disability if the person (a) fails to submit to a medical examination within a reasonable time after being requested to do so by the Minister or authorized person, or by Labour Canada for the purpose of making an assessment; (b) fails to verify the occurrence or continuance of the disability within a reasonable time after being requested to do so by the Minister or authorized person, or by Labour Canada for the purpose of making an assessment; (c) neglects to seek or refuses to receive medical care that the Minister or authorized person has determined, after consultation with the medical profession and Labour Canada, is necessary for the disability; or (d) fails to comply with an undertaking referred to in paragraph 138(b). Other Actions Brought by Persons Who May Make a Claim for Compensation 140 (1) Subject to subsections (2) and (3), where an action is brought against a person other than Her Majesty in right of Canada for damages in respect of an incident that could give rise to a claim for compensation by the person bringing the action, before or after a claim for compensation is made, the Minister or authorized person shall not pay compensation until the final disposition of the action. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART I Corrections Compensation for Death or Disability Other Actions Brought by Persons Who May Make a Claim for Compensation Sections 140-144 (2) Where a decision made in an action referred to in subsection (1) awards damages in an amount less than the total amount that would be payable under section 22 of the Act, the Minister or authorized person may pay compensation that, in the aggregate, does not exceed the difference between the awarded damages and the total amount. (3) Where an action referred to in subsection (1) is dismissed or discontinued, the Minister or authorized person may pay compensation as if the action had not been brought. (4) For the purposes of subsection (2), awarded damages include an amount payable pursuant to a consent judgment or settlement, if the Minister or authorized person has agreed, in writing, to the consent judgment before it is issued or to the settlement before it is concluded. 141 Where the Service brings an action against a person other than a claimant in respect of the death or disability of an inmate or a person on day parole and recovers damages exceeding the total amount of the compensation payable pursuant to section 22 of the Act, the Service shall pay to the claimant the difference between the damages recovered and the total amount, minus the cost of bringing the action. Appeal 142 (1) A claimant may submit an appeal, in writing, to the Minister or authorized person respecting the refusal to pay compensation, the amount of compensation paid or the discontinuance of payment of compensation. (2) The Minister or authorized person shall, within a reasonable time, advise the claimant, in writing, of the decision on the appeal and the reasons for the decision. General 143 Where compensation is payable to a claimant who cannot manage the claimant’s own financial affairs, the Minister or authorized person may pay the compensation to the person who is managing the claimant’s financial affairs. 144 No compensation may be assigned, charged, attached, anticipated, commuted or given as security. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Sections 145-147 PART II Conditional Release Application 145 This Part does not apply in respect of provincial parole boards. Authorization 146 (1) The power of the institutional head, under subsection 116(10) of the Act, to cancel an unescorted temporary absence after its commencement may be exercised by a person responsible for a parole office. (2) The power of the institutional head, under subsection 117(3) of the Act, to suspend an unescorted temporary absence may be exercised by a person responsible for a parole office. (3) The duty of the Commissioner, under subsection 129(3) of the Act, to refer a case to the Chairperson of the Board may be exercised by the Senior Deputy Commissioner or, where the Senior Deputy Commissioner is absent or incapacitated or where the office is vacant, by the person acting in the place of the Senior Deputy Commissioner. SOR/2019-299, s. 32(F). Number of Members that Constitute a Panel 147 The review of the case of an offender shall be made by a panel that consists of at least one member of the Board if the review involves making a decision respecting (a) terminating or revoking the parole or statutory release of the offender; (b) cancelling the suspension, termination or revocation of the parole or statutory release of the offender; (c) cancelling a decision to authorize the unescorted temporary absence of the offender referred to in paragraph 107(1)(e) of the Act; (d) confirming the decision to terminate or revoke parole or statutory release of the offender; (e) cancelling the suspension of the long-term supervision of the offender; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Number of Members that Constitute a Panel Sections 147-154 (f) recommending the laying of an information charging the offender with an offence under section 753.3 of the Criminal Code; (g) imposing conditions on the offender under subsection 133(3), (4) or (4.1) or 134.1(2) of the Act, (i) before or after the release of the offender, in the case of the statutory release or long-term supervision of the offender, or (ii) after the release of the offender, in the case of a release on parole or on an unescorted temporary absence; (h) relieving from the compliance with, or varying the application of, the conditions referred to in subsection 133(2) or 134.1(1) of the Act; (i) removing or varying a condition imposed on the offender under subsection 133(3), (4) or (4.1) or 134.1(2) of the Act; (j) granting parole or cancelling a decision to grant parole to the offender who is serving a sentence of imprisonment of less than two years; and (k) postponing a review. SOR/2009-308, s. 1; SOR/2012-234, s. 1. 148 [Repealed, SOR/2012-234, s. 1] 149 [Repealed, SOR/2012-234, s. 1] 150 [Repealed, SOR/2012-234, s. 1] 151 [Repealed, SOR/2012-234, s. 1] 152 The review of an application made by a person pursuant to subsection 140(4) of the Act shall be made by a panel that consists of at least one member of the Board. 153 In all other cases, a review of the case of an offender pursuant to the Act shall be made by a panel that consists of at least two members of the Board. 154 In the case of a panel consisting of more than one member, a decision of the Board in respect of any review of the case of an offender shall be rendered by a majority of the members of the panel but where there is no majority, the case of the offender shall be referred to a new Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Number of Members that Constitute a Panel Sections 154-155 panel of members who were not members of the previous panel. SOR/2012-234, s. 2. Unescorted Temporary Absences 155 For the purposes of sections 116 and 117 of the Act, the releasing authority may authorize an unescorted temporary absence of an offender (a) for medical reasons to allow the offender to undergo medical examination or treatment that cannot reasonably be provided in the penitentiary; (b) for administrative reasons to allow the offender to attend to essential personal affairs or legal matters or to matters related to the administration of the sentence that the offender is serving; (c) for community service purposes to allow the offender to undertake voluntary activity with a nonprofit community institution, organization or agency, or for the benefit of the community as a whole; (d) for family contact purposes to assist the offender in maintaining and strengthening family ties as a support to the offender while in custody and as a potential community resource on the offender’s release; (e) for parental responsibility reasons to allow the offender to attend to matters related to the maintenance of a parent-child relationship, including care, nurture, schooling and medical treatment, where such a relationship exists between the offender and the child; (f) for personal development for rehabilitative purposes to allow the offender to participate in specific treatment activities with the goal of reducing the risk of the offender re-offending, or to allow the offender to participate in activities of a rehabilitative nature, including cultural and spiritual ceremonies unique to Indigenous persons, with the goal of assisting the reintegration of the offender into the community as a lawabiding citizen; or (g) for compassionate reasons to allow the offender to attend to urgent matters affecting the members of the offender’s immediate family or other persons with whom the offender has a close personal relationship. SOR/2019-299, s. 33. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Unescorted Temporary Absences Sections 156-157 156 (1) An offender may apply in writing to the releasing authority for an unescorted temporary absence for a purpose described in section 155. (2) An application referred to in subsection (1) shall not be submitted prior to the twelve-month period preceding the offender’s eligibility date for unescorted temporary absence. (3) Subject to subsection (4), the releasing authority shall review the case of an offender who applies for an unescorted temporary absence within six months after receiving the application, but in no case is the releasing authority required to review the case before the two months immediately preceding the offender’s eligibility date for unescorted temporary absence. (4) The releasing authority may postpone an unescorted temporary absence review with the consent of the offender. (5) The releasing authority may adjourn an unescorted temporary absence review for a period of not more than two months where the releasing authority requires (a) further information relevant to the review; or (b) further time to render a decision. (6) The releasing authority is not required to conduct more than one review of an application referred to in subsection (1) every six months in respect of an offender, except an application for an unescorted temporary absence for medical reasons. SOR/2019-299, s. 34(F). Day Parole Reviews 157 (1) Where an offender applies for day parole pursuant to subsection 122(1) or (2) of the Act, the application shall be submitted to the Board not later than six months before the expiration of two thirds of the term of imprisonment to which the offender was sentenced. (2) Subject to subsection (3), the Board shall review the case of an offender who applies, in accordance with subsection (1), for day parole within six months after receiving the application, but in no case is the Board required to review the case before the two months immediately preceding the offender’s eligibility date for day parole. (3) The Board may postpone a day parole review with the consent of the offender. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Day Parole Reviews Sections 157-160 (4) The Board may adjourn a day parole review for a period of not more than two months where the Board requires (a) further information relevant to the review; or (b) further time to render a decision. Full Parole Reviews 158 (1) Subject to subsection (3), the Board shall, pursuant to subsection 123(1) of the Act, review, for the purposes of full parole, the case of an offender within the six months immediately preceding the offender’s eligibility date for full parole. (2) Subject to subsection (3), the Board shall review, for the purpose of full parole, the case of an offender who applies pursuant to subsection 123(3) or (6) of the Act, within six months after receiving the application, where the application is received not later than six months before the expiration of two thirds of the term of imprisonment to which the offender was sentenced, but in no case is the Board required to review the case before the two months immediately preceding the offender’s eligibility date for full parole. (3) The Board may postpone a full parole review with the consent of the offender. (4) The Board may adjourn a full parole review for a period of not more than two months where the Board requires (a) further information relevant to the review; or (b) further time to render a decision. 159 [Repealed, SOR/2012-234, s. 3] Detention during Period of Statutory Release 160 (1) Where the case of an offender is referred to the Board pursuant to subsection 129(2) of the Act or to the Chairperson of the Board pursuant to subsection 129(3) of the Act, the Board shall inform the offender, in writing, of (a) the referral Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Detention during Period of Statutory Release Sections 160-161 (i) five months before the offender’s date for statutory release, where the case is referred to the Board or to the Chairperson of the Board not later than six months before that date, or (ii) in all other cases, as soon as practicable; and (b) the date of a review to be held pursuant to subsection 129(5) or 130(1) of the Act as soon as practicable after the date of the review has been set by the Board. (2) A review of the case of an offender by the Board pursuant to subsection 130(1) of the Act shall be held (a) not later than three months before the offender’s date for statutory release, where the case of the offender has been referred to the Board or to the Chairperson of the Board at least four months before that date; or (b) in all other cases, not later than one month after the case has been referred to the Board or to the Chairperson of the Board. (3) For the purposes of paragraph 130(3.2)(a) of the Act, the Board shall review the order made under paragraph 130(3)(a) of the Act within one month after the day on which the Board is notified that an offender has received an additional sentence referred to in subsection 130(3.2) of the Act. SOR/96-108, s. 3; SOR/2019-299, s. 35(F). Conditions of Release 161 (1) For the purposes of subsection 133(2) of the Act, every offender who is released on parole or statutory release is subject to the following conditions, namely, that the offender (a) on release, travel directly to the offender’s place of residence, as set out in the release certificate respecting the offender, and report to the offender’s parole supervisor immediately and thereafter as instructed by the parole supervisor; (b) remain at all times in Canada within the territorial boundaries fixed by the parole supervisor; (c) obey the law and keep the peace; (d) inform the parole supervisor immediately on arrest or on being questioned by the police; (e) at all times carry the release certificate and the identity card provided by the releasing authority and Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Conditions of Release Section 161 produce them on request for identification to any peace officer or parole supervisor; (f) report to the police if and as instructed by the parole supervisor; (g) advise the parole supervisor of the offender’s address of residence on release and thereafter report immediately (i) any change in the offender’s address of residence, (ii) any change in the offender’s normal occupation, including employment, vocational or educational training and volunteer work, (iii) any change in the domestic or financial situation of the offender and, on request of the parole supervisor, any change that the offender has knowledge of in the family situation of the offender, and (iv) any change that may reasonably be expected to affect the offender’s ability to comply with the conditions of parole or statutory release; (h) not own, possess or have the control of any weapon, as defined in section 2 of the Criminal Code, except as authorized by the parole supervisor; and (i) in respect of an offender released on day parole, on completion of the day parole, return to the penitentiary from which the offender was released on the date and at the time provided for in the release certificate. (2) For the purposes of subsection 133(2) of the Act, every offender who is released on unescorted temporary absence is subject to the following conditions, namely, that the offender (a) on release, travel directly to the destination set out in the absence permit respecting the offender, report to a parole supervisor as directed by the releasing authority and follow the release plan approved by the releasing authority; (b) remain in Canada within the territorial boundaries fixed by the parole supervisor for the duration of the absence; (c) obey the law and keep the peace; Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Conditions of Release Sections 161-162.1 (d) inform the parole supervisor immediately on arrest or on being questioned by the police; (e) at all times carry the absence permit and the identity card provided by the releasing authority and produce them on request for identification to any peace officer or parole supervisor; (f) report to the police if and as instructed by the releasing authority; (g) return to the penitentiary from which the offender was released on the date and at the time provided for in the absence permit; (h) not own, possess or have the control of any weapon, as defined in section 2 of the Criminal Code, except as authorized by the parole supervisor. SOR/2019-299, s. 36(F). 162 (1) Where an offender makes an application for relief from or amendment to any conditions referred to in section 133 of the Act, the releasing authority shall render its decision (a) in the case of an application made before an unescorted temporary absence review or a parole review is conducted in respect of the offender, within three months after the releasing authority receives the application or at the conclusion of the review, whichever is later; (b) in the case of an application made after an unescorted temporary absence has been authorized or parole has been granted in respect of the offender, within three months after the releasing authority receives the application; and (c) in the case of an application made before or after the release of the offender on statutory release, within three months after the releasing authority receives the application. (2) The releasing authority is not required to conduct more than one review of an application referred to in subsection (1) every six months in respect of an offender. SOR/2019-299, s. 37(F). 162.1 If the Service demands that an offender wear a monitoring device in order to monitor their compliance with a condition set out in subsection 57.1(1) of the Act, the Service is to inform the offender of the duration of the requirement. SOR/2015-141, s. 1. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Conditions of Release Sections 162.2-164 162.2 For the purposes of subsection 57.1(2) of the Act, the prescribed official is a monitoring device coordinator. SOR/2015-141, s. 1. 162.3 If an offender makes representations regarding the duration of the requirement referred to in subsection 57.1(2) of the Act, the monitoring device coordinator is to review the representations and confirm or vary the duration of the requirement. SOR/2015-141, s. 1. 162.4 The Commissioner is authorized to make rules, by Commissioner’s Directive, regarding the consequences of tampering with or refusing to wear a monitoring device. SOR/2015-141, s. 1. Cancellation, Suspension, Termination and Revocation of Release 163 (1) Where the Board cancels parole under subsection 124(3) of the Act, the Board shall review its decision within 90 days after the day on which the Board cancels the parole. (2) Where the Board terminates parole under subsection 124(3) of the Act, the Board shall review its decision within 90 days after the day on which the Board is notified of the offender’s recommitment to custody in a penitentiary. (3) Where the case of an offender has been referred to the Board pursuant to subsection 135(4) or (5) of the Act, and unless an adjournment of the review is granted by the Board at the offender’s request, the Board shall render its decision within 90 days after the date of the referral, or the date of admission of the offender to a penitentiary or to a provincial correctional facility where the sentence is to be served in such a facility, whichever date is the later. (4) Where the Board acts pursuant to subsection 135(7) of the Act, the Board shall review its decision within 90 days after the day on which the Board is notified of the offender’s recommitment to custody in a penitentiary. SOR/96-108, s. 4. Review by Way of Hearing 164 (1) Any review by the Board of the case of an offender who is serving, in a penitentiary, a sentence of life imprisonment imposed as a minimum punishment or commuted from a sentence of death, or a sentence of detention for an indeterminate period, and who applies for an unescorted temporary absence, shall be by way of Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Review by Way of Hearing Sections 164-166 hearing until a first unescorted temporary absence is authorized or a first day parole is granted by the Board. (2) Where the Board’s approval is required pursuant to subsection 747(2) of the Criminal Code, any review by the Board of the case of an offender who is serving a sentence of life imprisonment as a minimum punishment or commuted from a sentence of death, and who applies for an escorted temporary absence for community service, family contact, personal development for rehabilitative purposes or parental responsibilities, shall be by way of hearing until a first escorted temporary absence is approved by the Board. SOR/2019-299, s. 38(F). Dispensing with a Hearing 165 Subsection 140(3) of the Act respecting reviews that the Board may conduct without a hearing applies (a) [Repealed, SOR/2012-234, s. 4] (b) in respect of a review for day parole, to an offender serving a sentence of imprisonment of less than two years; and (c) in respect of a review for full parole, to an offender who has been released on day parole at the time of the review. SOR/2012-234, s. 4. Records of Reviews and Decisions 166 (1) Where the Board conducts a review of the case of an offender by way of hearing, it shall maintain a record of the proceedings until the expiration of the offender’s sentence according to law. (2) Where the Board renders a decision with respect to an offender following a review of the offender’s case, it shall (a) maintain a copy of the decision and the reasons for the decision until the expiration of the offender’s sentence; and (b) provide the offender with a copy of the decision, including the reasons for the decision, within 15 days after the day on which it was made. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations PART II Conditional Release Access to the Registry of Decisions for Research Purposes Sections 167-168 Access to the Registry of Decisions for Research Purposes 167 (1) A person who is requesting, pursuant to subsection 144(3) of the Act, access to the registry of decisions of the Board for research purposes shall apply in writing to the Board and provide a written description of the nature of the information and the classes of decisions in respect of which access is sought. (2) Subject to subsection (3), where the conditions set in subsection (1) have been complied with, the Board shall allow the person to have access to the registry within one month after receiving the application. (3) The Chairperson of the Board may extend the time limit set out in subsection (2) where, having regard to all of the circumstances, (a) access is requested to such a large number of decisions or necessitates a search in such a large number of decisions that the time set out in subsection (2) is unreasonable; or (b) consultations are necessary and require a longer period of time before the Board may adequately respond to the request. (4) Where a longer period of time is required by the Board pursuant to subsection (3), it shall inform the person who is requesting access of the reasons for the extension within one month after receiving the application. Appeals to Appeal Division 168 For the purposes of subsection 147(3) of the Act, an offender or a person acting on behalf of an offender may appeal a decision of the Board to the Appeal Division by sending a written notice to the Board stating the grounds on which the appeal is made and providing the information and material in support of the grounds of appeal, within two months after the decision of the Board. Current to June 20, 2022 Last amended on November 30, 2019 Corrections and Conditional Release Regulations SCHEDULE SCHEDULE (Subsection 94(2)) Governor General of Canada Minister of Preparedness Judges of Canadian courts, including provincial court judges and the registrars of those courts Members of the Senate Members of the House of Commons Consular officials Members of provincial legislative assemblies Members of the Legislative Assembly of Yukon, the Northwest Territories or Nunavut Deputy Minister of Public Safety and Emergency Preparedness Commissioner of Corrections Chairperson of the Parole Board of Canada Public Safety and Emergency Commissioner of Official Languages Canadian Human Rights Commission Information Commissioner Privacy Commissioner Provincial ombudspersons Persons within the Correctional Service of Canada responsible for internal audits and investigations Privacy co-ordinators of federal departments Correctional Investigator of Canada Legal counsel Independent external decision-makers Police Ethics Commissioner for the Province of Quebec Public Sector Integrity Commissioner of Canada Members of the Correctional Service of Canada Office of Internal Disclosure Any Chief Electoral Officer in Canada SOR/2019-299, s. 39. Current to June 20, 2022 Last amended on November 30, 2019

CONSOLIDATION Canadian Human Rights Benefit Regulations SOR/80-68 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Canadian Human Rights Pension and Insurance Regulations Short Title Interpretation Participation in Benefit Plans Benefit Provisions Contributions Current to June 20, 2022 ii Registration SOR/80-68 January 11, 1980 CANADIAN HUMAN RIGHTS ACT Canadian Human Rights Benefit Regulations P.C. 1980-166 January 11, 1980 His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to section 18* of the Canadian Human Rights Act, is pleased hereby to make the annexed Canadian Human Rights Pension and Insurance Regulations, effective March 1, 1980. * as enacted by S.C. 1976-77, c. 33 Current to June 20, 2022 Canadian Human Rights Pension and Insurance Regulations Short Title 1 These Regulations may be cited as the Canadian Human Rights Benefit Regulations. Interpretation 2 (1) In these Regulations, Act means the Canadian Human Rights Act; (Loi) actuarial basis means the basis of the assumptions and methods used by a Fellow of the Canadian Institute of Actuaries to establish the costs of benefits under a benefit plan, taking into consideration the contingencies of human life, such as death, accident, sickness or disease; (base actuarielle) benefit, in respect of a benefit plan, includes (a) an aggregate amount or an annual, a monthly or other periodic amount or the accrual of such amounts to which an employee or his beneficiary, survivor, spouse, child or dependant is or may become entitled under the plan on superannuation, retirement, termination of employment, disability, accident, sickness or death, (b) any amount to which one of the persons referred to in paragraph (a) is or may become entitled under the plan for medical, hospital, nursing, drug or dental expenses or other similar expenses, and (c) any amount to which one of the persons referred to in paragraph (a) is or may become entitled under the plan on superannuation, retirement or termination of employment or to which any person is or may become entitled under the plan on the death of another person; (prestation) benefit plan means an insurance plan or a pension plan, whether or not the terms and conditions thereof have been set out in writing; (régime de prestations) Current to June 20, 2022 Canadian Human Rights Benefit Regulations Interpretation Section 2 child, in relation to an employee under a benefit plan, has the meaning given that term under the plan, and includes a natural child, stepchild or adopted child; (enfant) dependant, in relation to an employee under a benefit plan, has the meaning given that term under the plan; (personne à charge) disability income insurance plan or disability income benefit plan means a plan, fund or arrangement provided, furnished or offered to an employee that provides, in accordance with the terms of the plan, fund or arrangement, benefits to the employee for loss of income because of sickness, accident or disability; (régime d’assurancerevenu en cas d’invaliditéourégime de prestations en cas d’invalidité) health insurance plan or health benefit plan means a plan, fund or arrangement provided, furnished or offered to or in respect of an employee that provides, in accordance with the terms of the plan, fund or arrangement, benefits (a) to the employee or the spouse, child or dependant of the employee, or (b) in the case of a deceased employee, to the spouse, child or dependant of the employee, for medical, hospital, nursing, drug or dental expenses or other similar expenses; (régime d’assurance-maladieourégime de prestations en cas de maladie) insurance plan means a disability income insurance plan, a health insurance plan or a life insurance plan; (régime d’assurance) life insurance plan means a plan, fund or arrangement, provided, furnished or offered to an employee that provides, in accordance with the terms of the plan, fund or arrangement, benefits (a) on the death of the employee, to a beneficiary, survivor or dependant of the employee, or (b) on the death of the spouse, a child or a dependant of the employee, to the employee, payable either in a lump sum or by periodic payments; (régime d’assurance-vie) normal age of retirement, in respect of any employment or position of a person, means the maximum age applicable to that employment or position referred to in paragraph 14(b) of the Act or the age applicable to that Current to June 20, 2022 Canadian Human Rights Benefit Regulations Interpretation Section 2 employment or position referred to in paragraph 14(c) of the Act, as the case may be; (âge normal de la retraite) normal pensionable age under a pension plan, means the earliest date specified in the plan on which an employee can retire from his employment and receive all the benefits provided by the plan to which he would otherwise be entitled under the terms of the plan, without adjustment by reason of early retirement, whether such date is the day on which the employee has attained a given age or on which the employee has completed a given period of employment; (âge normal ouvrant droit à la pension) pension plan means a superannuation, retirement or pension plan, fund or arrangement provided, furnished or offered to an employee that provides, in accordance with the terms of the plan, fund or arrangement, to or in respect of the employee on the superannuation, retirement or termination of employment of the employee, benefits that are determined by reference to (a) contributions made by the employee or his employer, or both, or (b) contributions referred to in paragraph (a) and the investment income, gains, losses and expenses in respect of those contributions, and includes (c) a defined benefit pension plan under which the benefits are determined by reference to (i) a percentage of the salary, wages or other remuneration of the employee in addition to the length of employment of the employee or a specified period of employment, or (ii) the length of employment of the employee or a specified period of employment, (d) a money purchase pension plan under which the benefits are determined by reference to (i) the accumulated amount of the contributions paid by or to the credit of the employee and the investment income, gains, losses and expenses in respect of those contributions, or (ii) the accumulated amount of the benefits purchased by each contribution paid by or to the credit of the employee, (e) a profit-sharing pension plan under which contributions by an employer are determined by reference Current to June 20, 2022 Canadian Human Rights Benefit Regulations Interpretation Section 2 to the profits earned from his business and the benefits are determined by reference to (i) the accumulated amount of the contributions paid by or to the credit of the employee and the investment income, gains, losses and expenses in respect of those contributions, or (ii) the accumulated amount of the benefits purchased by each contribution paid by or to the credit of the employee, and, (f) a composite pension plan the terms and conditions of which are any combination of the terms and conditions of a defined benefit pension plan, a money purchase pension plan and a profit-sharing pension plan or any two of those plans; (régime de retraite) spouse, in relation to an employee under a benefit plan, has the meaning given that term under the plan, and includes the person who is the common-law spouse of the employee within the meaning given that expression under the plan, if (a) for at least the minimum period determined in accordance with subsection (2), (i) that person had been residing continuously with the employee who was a member of the opposite sex, whom by law that person was prohibited from marrying by reason of a previous marriage either of the employee or of himself, and (ii) the employee and that person had been publicly represented as husband and wife, or (b) for at least the minimum period determined in accordance with subsection (3), that person had been residing continuously with the employee who was a member of the opposite sex and throughout that period the employee and that person had been publicly represented as husband and wife and at the time of the applicable event that causes a benefit to be paid under the terms of the plan neither that person nor the employee was married to any other person; (conjoint) voluntary employee contribution means a contribution made voluntarily by an employee to or under a benefit plan, except a contribution the payment of which, under the terms of the plan, imposes on an employer an obligation to make a concurrent additional contribution to or under the plan. (contribution facultative de l’employé) (2) For the purposes of paragraph (a) of the definition spouse in subsection (1), the minimum period in respect of a benefit plan is the period, not exceeding three years Current to June 20, 2022 Canadian Human Rights Benefit Regulations Interpretation Sections 2-3 immediately before the applicable event that causes a benefit to be paid under the terms of the plan, that is specified under the terms of the plan. (3) For the purposes of paragraph (b) of the definition spouse in subsection (1), the minimum period in respect of a benefit plan is the period, not exceeding one year immediately before the applicable event that causes a benefit to be paid under the terms of the plan, that is specified under the terms of the plan. Participation in Benefit Plans 3 The following provisions of a benefit plan do not constitute the basis for a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice: (a) in the case of any pension plan, provisions that result in (i) where employees do not make contributions to the plan, an employee not being required or permitted to participate in the plan until the employee has attained the age of not more than twenty-five years, (ii) where employees make contributions to the plan, an employee not being required to participate in the plan until the employee has attained the age of not more than twenty-five years, (iii) an employee being excluded from participation in the plan because the provisions of the plan permit participation therein only in the case of an employee who would be eligible to receive pension benefits under the plan if he was to retire at the normal age of retirement and the provisions do not permit an employee who participates therein to continue to accrue benefits after he has reached the normal age of retirement, or (iv) an employee being unable to accrue benefits under the plan in respect of his periods of service prior to the time he became a member of the plan because he did not satisfy the requirements in respect of health in order to accrue such benefits; (b) in the case of any disability income insurance plan, provisions that result in an employee being excluded from participation in the plan because the employee has attained the age at which a member of the plan would not be eligible to receive benefits under the plan or has attained that age less the length of the waiting period following the commencement of a Current to June 20, 2022 Canadian Human Rights Benefit Regulations Participation in Benefit Plans Sections 3-4 disability that must pass before benefits may become payable thereunder, if that age is not less than 65 or the normal pensionable age under the pension plan of which the employee is a member, whichever occurs first; (c) in the case of any disability income insurance plan or health insurance plan that contains provisions that result in an employee of an employer employing less than 25 employees being excluded from participation in the plan because the employee does not satisfy the requirements in respect of health in order to participate therein, provisions under which the employer pays to the excluded employee an amount equal to the contribution that is made by the employer in respect of an employee who is able to participate in that plan; (d) in the case of any voluntary employee-pay-all insurance plan or any insurance plan that has a voluntary employee contribution feature, provisions that result in an employee being excluded from participation in the plan or in the voluntary employee contribution feature, as the case may be, because he does not satisfy the requirements in respect of health in order to participate therein; (e) provisions of any benefit plan that result in an employee being excluded from participation in the plan (i) because the employee chose not to participate in the plan when he was first eligible to do so and he did not satisfy the requirements in respect of health in order to participate in the plan on subsequently seeking to participate therein, or (ii) until the first day on which the employee is actively at work after he has satisfied all other requirements for participation therein; and (f) the provisions of any benefit plan relating to participation therein that do not differentiate between employees on any ground of discrimination referred to in section 3 of the Act otherwise than in the manner referred to in paragraphs (a) to (e). SOR/82-783, s. 1. Benefit Provisions 4 The following provisions of a pension plan do not constitute the basis for a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice: Current to June 20, 2022 Canadian Human Rights Benefit Regulations Benefit Provisions Section 4 (a) provisions that result in eligibility for various benefits under the plan being subject to the attainment by a person of specified ages; (b) provisions that result in differentiation being made between employees in the amounts of the monthly or other periodic benefits payable under the plan to or in respect of the employees, (i) because of age, where such differentiation is determined on an actuarial basis, or because of an adjustment that recognizes the availability of benefits payable under the Canada Pension Plan, the Old Age Security Act or a provincial pension plan as defined in section 3 of the Canada Pension Plan, where the adjustment is permitted under and is made in accordance with the Pension Benefits Standards Act and any regulations thereunder, (ii) because of marital status, where (A) benefits are payable periodically to the surviving spouse of a deceased employee, or (B) an increase in benefits is payable to a former employee because the employee has a dependent spouse, or (iii) because of family status, where benefits are payable periodically to or in respect of a surviving child of a deceased employee; (c) provisions that result in differentiation being made between employees (i) because of marital status, where a lump sum benefit is payable under the plan to the surviving spouse of a deceased employee, or (ii) because of family status, where a lump sum benefit is payable under the plan to or in respect of a surviving child of a deceased employee; (d) in the case of any voluntary employee-pay-all pension plan or any pension plan that has a voluntary employee contribution feature, provisions of such a plan respecting voluntary employee contributions that result in differentiation being made between employees in the amounts of the benefits provided under the plan to or in respect of the employees because of sex, where such differentiation is determined on an actuarial basis; (e) provisions that result in differentiation being made between employees when benefits payable under the plan to or in respect of the employees are converted under an option contained therein, in the Current to June 20, 2022 Canadian Human Rights Benefit Regulations Benefit Provisions Sections 4-5 amounts of those benefits because of sex, where such differentiation is determined on an actuarial basis; (e.1) provisions that result in an employee being unable to exercise an option under the plan to convert the benefits payable thereunder to or in respect of that employee to benefits of another type or of an amount other than the amount of the benefits payable under the plan because that employee did not satisfy the requirements in respect of health in order to exercise that option; and (f) provisions that result in no differentiation being made between employees in the amounts of the benefits payable under the plan to or in respect of the employees on any ground of discrimination referred to in section 3 of the Act, other than the differentiation referred to in paragraphs (a) to (e), or the differentiation that results from the provisions of a benefit plan referred to in section 3. SOR/82-783, s. 2; SOR/85-512, s. 1. 5 The following provisions of an insurance plan do not constitute the basis for a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice: (a) in the case of any voluntary employee-pay-all life insurance plan or any life insurance plan that has a voluntary employee contribution feature, provisions respecting voluntary employee contributions that result in differentiation being made between employees in the amounts of the benefits payable under the plan to or in respect of the employees because of age, where such differentiation is determined on an actuarial basis; (b) in the case of any disability income insurance plan, provisions that result in differentiation being made between employees because the benefits payable under the plan to an employee cease when the employee has attained the age of not less than 65, or the normal pensionable age under the pension plan of which the employee is a member, whichever occurs first; (c) in the case of any disability income insurance plan or health insurance plan, provisions that result in differentiation being made between employees because, during a period not exceeding one year after the date when an employee first became insured under the plan, the benefits under the plan are not payable to the employee in respect of conditions arising from an injury, accident or sickness that commenced prior to that date and in respect of which the employee had received medical care, treatment or services, drug Current to June 20, 2022 Canadian Human Rights Benefit Regulations Benefit Provisions Section 5 therapy or medicine prescribed by a qualified medical practitioner during a period not exceeding one year prior to that date; (d) in the case of any life insurance plan, provisions that result in differentiation being made between employees because the rate or the amount of the benefits payable under the plan to or in respect of a member of the plan who satisfies certain requirements as to health exceeds the maximum rate or amount of benefits payable under the plan to or in respect of every member of the plan, whether or not a member satisfies those requirements as to health, where (i) the rates of contributions of the employees or the employer, or both, to the plan in respect of benefits up to or equal to the maximum rate or amount payable to or in respect of every member of the plan, have been determined on an actuarial basis with regard to those benefits, and (ii) the rates of contributions of the employees or the employer, or both, to the plan in excess of the contributions referred to in subparagraph (i), in respect of benefits, in excess of the maximum rate or amount, referred to in that subparagraph, payable to or in respect of a member of the plan who satisfies certain requirements as to health, have been determined on an actuarial basis with regard to the benefits in excess of that maximum; (e) in the case of any life insurance plan, provisions that result in differentiation being made between employees (i) because of marital status, where (A) benefits are payable on the death of an employee, in a lump sum or periodically, to the surviving spouse of the employee, or (B) benefits are payable to an employee, in a lump sum or periodically, on the death of his spouse, or (ii) because of family status, where benefits are payable on the death of an employee, in a lump sum or periodically, to or in respect of a surviving child or dependant of the employee or where benefits are payable to an employee, in a lump sum or periodically, on the death of his child or dependant; (f) in the case of any health insurance plan, provisions that result in differentiation being made between employees Current to June 20, 2022 Canadian Human Rights Benefit Regulations Benefit Provisions Sections 5-7 (i) because of marital status in order to provide benefits for the spouse of an employee, (ii) because of family status, where benefits are provided under the plan to or in respect of a child or dependant of the employee, or (iii) where benefits under the plan are reduced on attainment of a certain age in respect of certain medical, hospital, nursing, drug or dental expenses or other similar expenses when equivalent or greater benefits become payable by the health insurance plan of a province under which an employee or his survivor, spouse, child or dependant, as the case may be, is insured; and (g) provisions that result in no differentiation being made between employees in the amounts of the benefits payable under the plan to or in respect of the employees on any ground of discrimination referred to in section 3 of the Act, other than the differentiation referred to in paragraphs (a) to (f), or the differentiation that results from the provisions of a benefit plan referred to in sections 3 and 6. SOR/82-783, s. 3; SOR/83-615, s. 1; SOR/85-512, s. 2. 6 [Revoked, SOR/85-512, s. 3] Contributions 7 The following provisions of a pension plan do not constitute the basis for a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice: (a) provisions that result in differentiation being made between employees in the rates of contribution of the employer to the plan, where such differentiation is made on an actuarial basis because of age or sex, or both, in order to provide equal benefits under the plan to the employees; (b) in the case of any defined benefit pension plan, provisions that result in differentiation being made between employees in the rates of contribution of the employer to the plan, where such differentiation is made on an actuarial basis because of age, sex, marital status or family status in order to provide an increase in benefits under the plan to a former employee in respect of his dependent spouse or to pay benefits under the plan to the surviving spouse of a deceased employee or to or in respect of a surviving child of a deceased employee; (c) in the case of any money purchase pension plan or profit-sharing pension plan, provisions that result in Current to June 20, 2022 Canadian Human Rights Benefit Regulations Contributions Sections 7-8 differentiation being made between employees in the rates of contribution of employees to the plan, where such differentiation is made on an actuarial basis because of age in order to provide equal benefits under the plan to the employees; (d) provisions that result in differentiation being made between employees in the rates of voluntary contributions of an employee to the plan, where such differentiation is made on an actuarial basis because of age, sex, marital status or family status; and (e) provisions that result in no differentiation being made between employees in the rates of contribution under the plan on any ground of discrimination referred to in section 3 of the Act, other than the differentiation referred to in paragraphs (a) to (d) and sections 9 and 10, or the differentiation that results from the provisions of a benefit plan referred to in section 3. SOR/85-512, s. 4. 8 The following provisions of an insurance plan do not constitute the basis for a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice: (a) provisions that result in differentiation being made between employees in the rates of contribution of the employer to the plan, where such differentiation is made on an actuarial basis because of age, disability or sex in order to provide equal benefits under the plan to the employees; (b) in the case of any life insurance plan, provisions that result in differentiation being made between employees in the rates of contribution of employees or the employer to the plan, where such differentiation is made on an actuarial basis because of marital status in the case of employee contributions, or because of age, disability, sex, marital status or family status in the case of employer contributions, in order to pay benefits under the plan to the surviving spouse of a deceased employee or to or in respect of a surviving child or dependant of a deceased employee; (c) in the case of any life insurance plan or health insurance plan, provisions that result in differentiation being made between employees in the rates of contribution of employees or the employer to the plan, where such differentiation is made on an actuarial basis because of marital status or family status in order to pay benefits under the plan on the death of or for the health care of the spouse, children or dependants of an employee; (d) provisions that result in differentiation being made between employees in the rates of contribution Current to June 20, 2022 Canadian Human Rights Benefit Regulations Contributions Sections 8-10 of employees or the employer, or both, to the plan, where such differentiation is made because of the circumstances described in paragraph 5(b), (c) or (d), as the case may be, or because of a difference in the contributions required of employees of that employer under health insurance plans of different provinces; (e) in the case of any voluntary employee-pay-all insurance plan or any insurance plan that has a voluntary employee contribution feature, provisions respecting voluntary employee contributions that result in differentiation being made between employees in the rates of contribution of employees to the plan, where such differentiation is made on an actuarial basis because of age, sex, marital status or family status; and (f) provisions that result in no differentiation being made between employees in the rates of contribution under the plan on any ground of discrimination referred to in section 3 of the Act, other than the differentiation referred to in paragraphs (a) to (e) and sections 9 and 10, or the differentiation that results from the provisions of a benefit plan referred to in section 3. SOR/82-783, s. 4; SOR/85-512, s. 5. 9 The provisions of any benefit plan respecting leave of absence that result in differentiation being made between employees in the rates of contribution (a) [Revoked, SOR/85-512, s. 6] (b) of an employer or employees, or both, to the plan, where such differentiation consists of a reduction in the contributions required of an employee who is absent on a maternity leave of absence or on a leave of absence due to sickness, injury or disability and an increase in the contributions of the employer to the plan by reason of such reduction, do not constitute the basis of a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice. SOR/85-512 s. 6. 10 The provisions of any benefit plan that result in differentiation being made between employees in the rates of contribution of an employer to the plan because an employee has exercised an option not to participate in the whole or a portion of the plan do not constitute the basis of a complaint under Part III of the Act that an employer is engaging or has engaged in a discriminatory practice. Current to June 20, 2022

CONSOLIDATION CIFTA Tariff Preference Regulations [Repealed, SOR/2019-278, s. 3] Current to June 20, 2022 Last amended on September 1, 2019 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on September 1, 2019. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on September 1, 2019 TABLE OF PROVISIONS CIFTA Tariff Preference Regulations Current to June 20, 2022 Last amended on September 1, 2019 ii

CONSOLIDATION Civilian Dental Treatment Regulations C.R.C., c. 682 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting Dental Treatment for Civilians by the Canadian Forces Dental Services Short Title Interpretation General Current to June 20, 2022 ii CHAPTER 682 FINANCIAL ADMINISTRATION ACT NATIONAL DEFENCE ACT Civilian Dental Treatment Regulations Regulations Respecting Dental Treatment for Civilians by the Canadian Forces Dental Services Short Title 1 These Regulations may be cited as the Civilian Dental Treatment Regulations. Interpretation 2 In these Regulations, isolated area means an area in which a unit designated as an isolated unit by the Minister of National Defence is located and includes such surrounding area as may be determined by the commanding officer of that unit. General 3 Except where the dental treatment of members of the Canadian Forces would be interfered with, dental officers of the Canadian Forces Dental Services may provide dental treatment to civilians (a) in an emergency, for the relief of pain or for the repair of broken dentures, where civilian dental facilities are not available; (b) in isolated areas where no civilian dental facilities exist; or (c) at the request of a provincial dental licensing body where that body considers it necessary to supplement civilian services. 4 The Minister of National Defence may prescribe the procedure to be followed and the form to be used in arranging and making payment for dental treatment provided pursuant to these Regulations. Current to June 20, 2022 Civilian Dental Treatment Regulations General Sections 5-7 5 Subject to section 6, fees payable by patients for dental treatment provided pursuant to these Regulations after June 30, 1972 shall be the fees set out for that treatment in the schedule of fees of the provincial dental association in (a) the province in which the treatment is provided, where the treatment is provided in a province other than the Yukon Territory or the Northwest Territories; (b) the Province of British Columbia, where the treatment is provided in the Yukon Territory; (c) the Province of Alberta, where the treatment is provided in the Northwest Territories; or (d) the Province of Ontario, where the treatment is provided outside Canada. 6 Where, in respect of any dental treatment provided pursuant to these Regulations, the applicable schedule of fees referred to in section 5 (a) does not set out any fee for that treatment, (b) does not set out a fixed fee, or (c) authorizes discretionary increases or decreases in the fees set out therein, the Minister of National Defence may, on the recommendation of the commanding officer of the dental unit that provided the treatment, determine the fee to be charged therefor having regard to that recommendation and to prevailing charges for that type of treatment in the location where the treatment is provided. 7 Fees paid pursuant to these Regulations shall be deposited to the credit of the Receiver General. Current to June 20, 2022

CONSOLIDATION Carrot Stabilization Regulations, 1982-83 [Repealed, SOR/2017-84, s. 1] Current to June 20, 2022 Last amended on May 5, 2017 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on May 5, 2017. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on May 5, 2017 TABLE OF PROVISIONS Regulations Respecting the Stabilization of the Price of Carrots Marketed in the 1982-83 Crop Year Current to June 20, 2022 Last amended on May 5, 2017 ii

CONSOLIDATION Conference of Defence Ministers of the Americas (CDMA) Privileges and Immunities Order, 2008 SOR/2008-102 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Conference of Defence Ministers of the Americas (CDMA) Privileges and Immunities Order, 2008 Interpretation Privileges and Immunities Coming into Force Current to June 20, 2022 ii Registration SOR/2008-102 April 3, 2008 FOREIGN MISSIONS AND INTERNATIONAL ORGANIZATIONS ACT Conference of Defence Ministers of the Americas (CDMA) Privileges and Immunities Order, 2008 P.C. 2008-616 April 3, 2008 Her Excellency the Governor General in Council, on the recommendation of the Minister of Foreign Affairs, pursuant to section 5a of the Foreign Missions and International Organizations Actb, hereby makes the annexed Conference of Defence Ministers of the Americas (CDMA) Privileges and Immunities Order, 2008. a S.C. 2002, c. 12, ss. 3 and 10 b S.C. 1991, c. 41 Current to June 20, 2022 Conference of Defence Ministers of the Americas (CDMA) Privileges and Immunities Order, 2008 Interpretation 1 The following definitions apply in this Order. Convention means the Convention on the Privileges and Immunities of the United Nations set out in Schedule III to the Foreign Missions and International Organizations Act. (Convention) Meeting means the meeting of the Organization to be held in Banff, Alberta from September 2 to 6, 2008. (réunion) Organization means the intergovernmental conference known as the Conference of Defence Ministers of the Americas (CDMA). (Organisation) Preparatory Meeting means the planning and preparatory meeting of the Organization to be held in Banff, Alberta from May 14 to 16, 2008. (réunion préparatoire) Privileges and Immunities 2 During the period beginning on May 11, 2008 and ending on May 19, 2008 and the period beginning on August 31, 2008 and ending on September 9, 2008, representatives of states and governments that are members of the Organization shall have in Canada, to the extent that may be required for the exercise of their functions in Canada in relation to the Preparatory Meeting and the Meeting, the privileges and immunities set out in Sections 11, 12 and 14 to 16 of Article IV of the Convention. Coming into Force 3 This Order comes into force on the day on which it is registered. Current to June 20, 2022

CONSOLIDATION Canadian Egg Pricing (Interprovincial and Export) Regulations C.R.C., c. 657 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting the Pricing and Marketing in the Interprovincial and Export Trade of Eggs Produced in Canada 1 Short Title Interpretation Application Price Current to June 20, 2022 ii CHAPTER 657 FARM PRODUCTS AGENCIES ACT Canadian Egg Pricing (Interprovincial and Export) Regulations Regulations Respecting the Pricing and Marketing in the Interprovincial and Export Trade of Eggs Produced in Canada Short Title 1 These Regulations may be cited as the Canadian Egg Pricing (Interprovincial and Export) Regulations. Interpretation 2 In these Regulations, Agency means the Canadian Egg Marketing Agency; (Office) egg means egg of a hen; (œuf) hen means a hen of any class of the domestic chicken belonging to the species Gallus Domesticus. (poule) Application 3 These Regulations apply only to the marketing of eggs in interprovincial and export trade. Price 4 (1) No person shall sell or offer to sell eggs at less than the minimum price from time to time determined by the Agency. (2) No person shall buy eggs at less than the minimum price from time to time determined by the Agency. 5 [Revoked, SOR/80-891, s. 1] Current to June 20, 2022

CONSOLIDATION Customs and Excise Human Rights Investigation Regulations SOR/83-196 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting the Manner in which Human Rights Complaints relating to Customs and Excise will be Investigated 1 Short Title Interpretation Procedure Current to June 20, 2022 ii Registration SOR/83-196 February 25, 1983 CANADIAN HUMAN RIGHTS ACT Customs and Excise Human Rights Investigation Regulations P.C. 1983-554 February 24, 1983 His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 35(4) of the Canadian Human Rights Act, is pleased hereby to make the annexed Regulations respecting the manner in which Human Rights complaints relating to customs and excise will be investigated. Current to June 20, 2022 Regulations Respecting the Manner in which Human Rights Complaints relating to Customs and Excise will be Investigated Short Title 1 These Regulations may be cited as the Customs and Excise Human Rights Investigation Regulations. Interpretation 2 In these Regulations, Act means the Canadian Human Rights Act; (Loi) Commission means the Canadian Human Rights Commission; (Commission) Department means that part of the Department of National Revenue for which the Deputy Minister is the lawful deputy of the Minister of National Revenue; (ministère) Deputy Minister means the Deputy Minister of National Revenue for Customs and Excise; (sous-ministre) officer means a person employed in the Department. (fonctionnaire) Procedure 3 Where a complaint is received by the Commission arising from the actions of an officer engaged in the administration or enforcement of a law relating to customs and excise, the Commission shall serve on the Deputy Minister (a) a copy of the complaint; (b) notice of the name of the investigator designated pursuant to subsection 35(1) of the Act to investigate the complaint; and (c) an investigation plan that (i) identifies those relevant documents believed to be under the control of the Department that the investigator may request to examine, and Current to June 20, 2022 Customs and Excise Human Rights Investigation Regulations Procedure Sections 3-8 (ii) identifies those officers whom the investigator may request to examine. 4 (1) An investigator conducting an investigation pursuant to an investigation plan as described in paragraph 3(c) shall take into account the operational needs of the Department. (2) An investigator shall not request documents or officers to be examined earlier than seven days from the date the Deputy Minister was served with a copy of the complaint referred to in section 3. 5 (1) The Commission shall serve a copy of a complaint referred to in section 3 on (a) each officer who is identified in the complaint; (b) each officer whose actions resulted in the complaint; and (c) the appropriate Regional Collector of Customs or Regional Director of Excise. (2) Where an officer referred to in subsection (1) is requested to be examined by the investigator, he shall not be examined earlier than seven days from the date he was served with a copy of the complaint. 6 An officer who is requested by an investigator to be examined pursuant to an investigation plan (a) shall, at his request, be examined in the presence of another officer who is senior to him; and (b) has the right to have legal counsel and a union representative present during the examination. 7 Any documents identified in an investigation plan shall be examined by the investigator at the place where those documents are normally kept. 8 Where the Commission, following the designation of a person to investigate a complaint, at any time designates another person to investigate that complaint in lieu of the first person so designated, the investigation of the complaint shall not continue until (a) the Commission has, in writing, informed the Deputy Minister of the new designation and the name of the investigator; (b) the Commission has, in writing, informed every officer in respect of whom a copy of the complaint was Current to June 20, 2022 Customs and Excise Human Rights Investigation Regulations Procedure Sections 8-9 served pursuant to section 5 of the new designation and the name of the investigator; and (c) the Commission has, in writing, informed every officer requested to be examined by the former investigator of the new designation and the name of the investigator. 9 At the completion of an investigation of a complaint, the investigator shall inform the appropriate Regional Collector of Customs or Regional Director of Excise, as the case may be, of his findings and the recommendations that he intends to make to the Commission. Current to June 20, 2022

CONSOLIDATION Critical Habitats of the Northeast Pacific Northern and Southern Resident Populations of the Killer Whale (Orcinus orca) Order [Repealed, SOR/2018-278, s. 2] Current to June 20, 2022 Last amended on December 13, 2018 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on December 13, 2018. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on December 13, 2018 TABLE OF PROVISIONS Critical Habitats of the Northeast Pacific Northern and Southern Resident Populations of the Killer Whale (Orcinus orca) Order Current to June 20, 2022 Last amended on December 13, 2018 ii

CONSOLIDATION Canadian Telecommunications Common Carrier Ownership and Control Regulations SOR/94-667 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting the Ownership and Control of Canadian Telecommunications Common Carriers 1 Short Title Interpretation General Determination of Voting Shares Held by Canadians Qualified Corporation Status PART I Canadian Carriers 6 Interpretation Affidavits or Declarations Refusal to Subscribe, Issue, Transfer or Acquire Shares Suspension of Voting Rights Notice of Excess Voting Shares Sale, Repurchase or Redemption of Shares Liability Role and Powers of the Commission Grandfathered Telecommunications Common Carriers PART II Carrier Holding Corporations 18 Interpretation Current to June 20, 2022 ii Canadian Telecommunications Common Carrier Ownership and Control Regulations TABLE OF PROVISIONS Affidavits or Declarations Refusal to Subscribe, Issue, Transfer or Acquire Shares Suspension of Voting Rights Notice of Holdco Excess Voting Shares Sale, Repurchase or Redemption of Shares Liability Current to June 20, 2022 iv Registration SOR/94-667 October 25, 1994 TELECOMMUNICATIONS ACT Canadian Telecommunications Common Ownership and Control Regulations P.C. 1994-1772 Carrier October 25, 1994 His Excellency the Governor General in Council, on the recommendation of the Minister of Industry, Science and Technology, pursuant to section 22 of the Telecommunications Act*, is pleased hereby to make the annexed Regulations respecting the ownership and control of canadian telecommunications common carriers. * S.C. 1993, c. 38 Current to June 20, 2022 Regulations Respecting the Ownership and Control of Canadian Telecommunications Common Carriers Short Title 1 These Regulations may be cited as the Canadian Telecommunications Common Carrier Ownership and Control Regulations. Interpretation 2 (1) In these Regulations, Act means the Telecommunications Act; (Loi) board means the board of directors of a corporation; (conseil d’administration) carrier holding corporation means (a) a corporation that beneficially owns and controls, in the aggregate and otherwise than by way of security only, not less than 66 2/3 per cent of the issued and outstanding voting shares of a Canadian carrier and that is not otherwise controlled by non-Canadians, or (b) an acquiring corporation as defined in section 18; (société mère d’une entreprise ou société mère) depository means any person who provides centralized facilities for the clearing of trades in securities and is acting in relation to trades in voting shares solely in relation to the payment of funds or the delivery of securities, or both; (dépositaire) excess voting shares means issued and outstanding voting shares beneficially owned, or controlled, by nonCanadians in an amount greater than (a) 20 per cent of the total issued and outstanding voting shares, in the case of a corporation referred to in subsection 16(1) of the Act, or (b) the percentage of the total issued and outstanding voting shares that were beneficially owned, and controlled, by non-Canadians as at July 22, 1987, in the case of a corporation referred to in subsection 16(2) of the Act; (actions avec droit de vote excédentaires) Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations Interpretation Section 2 holdco excess voting shares means issued and outstanding voting shares of a carrier holding corporation beneficially owned, or controlled, by non-Canadians (a) in the case of a carrier holding corporation that purports to be a qualified corporation, in an amount greater than 33 1/3 per cent of the total issued and outstanding voting shares of the carrier holding corporation, or (b) in the case of a carrier holding corporation that is an acquiring corporation as defined in section 18, in an amount greater than the percentage of the total issued and outstanding voting shares of the carrier as defined in that section that were beneficially owned, and controlled, by non-Canadians as at July 22, 1987; (actions avec droit de vote excédentaires de la société mère) holdco principal stock exchange means, at any given time, the stock exchange in Canada on which the highest volume of voting shares of a carrier holding corporation is traded; (marché boursier principal de la société mère) intermediary means a person or entity, excluding a depository and trustee, that holds a security on behalf of another person or entity; (intermédiaire) non-Canadian means a person or entity that is not a Canadian; (non-Canadien) principal stock exchange means, at any given time, the stock exchange in Canada on which the highest volume of voting shares of a Canadian carrier is traded; (marché boursier principal) qualified corporation means a corporation in which those of its shareholders who are Canadians beneficially own, and control, in the aggregate and otherwise than by way of security only, not less than 66 2/3 per cent of the issued and outstanding voting shares, and which is not otherwise controlled by non-Canadians; (personne morale qualifiée) qualified mutual insurance company means a mutual insurance company the head office and principal place of business of which are in Canada, and not less than 80 per cent of the board and of each committee of its directors of which are individual Canadians; (société mutuelle d’assurance qualifiée) qualified partnership means a partnership in which those of its partners who are Canadians beneficially own, and control, in the aggregate and otherwise than by way of security only, not less than 66 2/3 per cent of the Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations Interpretation Section 2 beneficial interest in the partnership, and which is not otherwise controlled by non-Canadians; (société de personnes qualifiée) qualified pension fund society means a pension fund society the majority of whose members of its board of directors are individual Canadians, and that is established under An Act to Incorporate the Pension Fund Society of the Dominion Bank, S.C. 1887, c. 55; S.C. 1956, c. 66, An Act to Incorporate the Pension Fund Society of the Bank of Montreal, S.C. 1885, c. 13, the Pension Fund Society Act or any provincial legislation relating to the establishment of pension fund societies; (société de caisse de retraite qualifiée) qualified trust means a trust in which Canadians have not less than 66 2/3 per cent of the beneficial interest, and of which a majority of the trustees are Canadians; (fiducie qualifiée) voting share means a share of any class of shares of a corporation carrying voting rights under all circumstances or by reason of an event that has occurred and is continuing or by reason of a condition that has been fulfilled, and includes (a) a security that is convertible into such a share at the time a calculation of the percentage of shares owned and controlled by Canadians is made, and (b) an option or a right to acquire such a share, or the security referred to in paragraph (a), that is exercisable at the time the calculation referred to in that paragraph is made. (action avec droit de vote) (2) In these Regulations and for the purposes of section 16 of the Act, Canadian means (a) a citizen within the meaning of subsection 2(1) of the Citizenship Act who is ordinarily resident in Canada, (b) a permanent resident within the meaning of subsection 2(1) of the Immigration Act who is ordinarily resident in Canada, and has been ordinarily resident Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations Interpretation Sections 2-3 in Canada for not more than one year after the date on which that person first became eligible to apply for Canadian citizenship, (c) a Canadian government, whether federal, provincial or local, or an agency thereof, (d) a corporation without share capital, where a majority of its directors or officers, as the case may be, are appointed or designated, either by their personal names or by their names of office, by one or more of (i) a federal or provincial statute or regulations made under a federal or provincial statute, (ii) the Governor in Council or the lieutenant governor in Council of a province, or (iii) a minister of the Crown in right of Canada or of a province, (e) a qualified corporation, (f) a qualified trust, (g) a qualified mutual insurance company, (h) a qualified partnership, or (i) a qualified pension fund society. (Canadien) General 3 For the purposes of these Regulations, (a) where one or more joint beneficial owners of, or persons or entities jointly controlling, voting shares of a corporation are non-Canadians, the voting shares shall be considered to be beneficially owned, or controlled, as the case may be, by non-Canadians; (b) the beneficial interest of a beneficiary in a trust shall be calculated (i) if such interest is vested, in the proportion that the fair market value of such interest in the trust’s business, property and assets bears to the fair market value of all of the trust’s business, property and assets that is vested in beneficiaries thereof, and (ii) if such interest is discretionary, in the proportion of the fair market value of all of the trust’s business, property and assets the disposition of which is discretionary, that the beneficiary bears to the total number of beneficiaries whose interests in the trust are discretionary; Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations General Sections 3-4 (c) the beneficial interest of a partner in a partnership shall be calculated as the proportion that the fair market value of such interest in the partnership bears to the fair market value of all of the interests in the partnership; and (d) where a person or entity who was a Canadian ceases to be a Canadian on any day, or is considered to be a non-Canadian pursuant to subsection 7(5) or 19(5), the day of registration of the voting shares beneficially owned, or controlled, by the person or entity shall be considered to be the earliest of the day on which (i) the person or entity amends its address in the security register or other applicable book or record referred to in these Regulations, to an address outside Canada, (ii) a director or officer of the corporation acquires knowledge that the person or entity is no longer a Canadian, or (iii) the person or entity is considered to be a nonCanadian pursuant to subsection 7(5) or 19(5). Determination of Voting Shares Held by Canadians 4 (1) For the purpose of determining whether voting shares are beneficially owned by a person or entity who is a Canadian, and the number of such shares, there may included in the determination, without requiring further evidence that the person or entity is a Canadian, (a) subject to subsection (3), voting shares registered in the name of a shareholder, other than a depository, whose latest address as shown in the security register or on the books or records of the corporation or the corporation’s transfer agent or registrar is in Canada; (b) subject to subsection (2), voting shares held by a depository, whose head office and principal place of business are in Canada, on behalf of the person or entity and in respect of which the depository has filed an affidavit or declaration, at any time within the 12 months preceding the determination, that states the number of voting shares that are held by the Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations Determination of Voting Shares Held by Canadians Sections 4-5 depository on behalf of the person or entity and that the latest address of the person or entity, as shown on the books or records of the depository, is in Canada; and (c) subject to subsection (3), voting shares of a shareholder who has established, by way of an affidavit or declaration that is filed within the 12 months preceding the determination, that the shareholder is a Canadian. (2) Where the directors of a corporation have information concerning the beneficial ownership of shares that are held by a depository referred to in paragraph (1)(b) that causes the directors to believe that, at the time of the determination referred to in subsection (1), the shareholder who is the beneficial owner of the voting shares is not a Canadian or is considered to be a non-Canadian pursuant to these Regulations, the directors shall not include those voting shares in the determination until the directors have received an affidavit or declaration that establishes that the beneficial owner thereof is a Canadian and continues to be considered by these Regulations to be a Canadian. (3) Where the directors of a corporation have information concerning the beneficial ownership of the voting shares by a shareholder referred to in paragraph (1)(a) or (c), that causes the directors to believe that, at the time of the determination referred to in subsection (1), the shareholder who is the beneficial owner of the voting shares is not a Canadian or is considered to be a nonCanadian pursuant to these Regulations, the directors shall not include the voting shares of the shareholder in the determination until the directors have received an affidavit or declaration that establishes that the beneficial owner thereof is a Canadian and continues to be considered by these Regulations to be a Canadian. Qualified Corporation Status 5 (1) During the six-month period immediately following the coming into force of these Regulations, (a) any corporation that does not have actual knowledge that those of its shareholders who are non-Canadians beneficially own, and control, in the aggregate and otherwise than by way of security only, more than 33 1/3 per cent of its issued and outstanding voting shares, shall be considered to be a qualified corporation for that period; and Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations Qualified Corporation Status Sections 5-6 (b) any corporation referred to in subsection 17(4) that does not have actual knowledge that those of its shareholders who are non-Canadians beneficially own, and control, in the aggregate and otherwise than by way of security only, more than the appropriate maximum percentage of its issued and outstanding voting shares that is authorized pursuant to that subsection, shall be considered, for that period, to satisfy the criteria respecting the ownership and control of the corporation that are set out in that subsection. (2) Where a corporation that has established, by affidavit or declaration filed within the previous twelve-month period, that it is a qualified corporation, acquires knowledge that those of its shareholders who are Canadians beneficially own, and control, in the aggregate and otherwise than by way of security only, less than 66 2/3 per cent of its issued and outstanding voting shares, the corporation shall be considered to be a qualified corporation for a period of 12 months from the date it first acquires knowledge of the decrease in the proportion of voting shares below that percentage, notwithstanding that the affidavit or declaration would otherwise be valid for a longer period pursuant to subsection 7(4), if (a) at no time during that 12-month period the proportion of voting shares beneficially owned, and controlled, by Canadians decreases more than five per cent from 66 2/3 per cent; and (b) the corporation, immediately on becoming aware that it is deemed to be a qualified corporation pursuant to this section, so advises in writing the Canadian carrier. (3) A corporation referred to in subsection (2), immediately on becoming aware that it is no longer deemed to be a qualified corporation pursuant to that subsection, shall so advise in writing the Canadian carrier. PART I Canadian Carriers Interpretation 6 In this Part, registered holder means the person or entity in whose name shares of a Canadian carrier are registered on the carrier’s security register or on the books or records of the carrier’s transfer agent or registrar. (détenteur inscrit) Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Interpretation Sections 6-7 Affidavits or Declarations 7 (1) A director of a Canadian carrier who requires information for the purposes of determining whether the Canadian carrier is eligible to operate pursuant to section 16 of the Act may, with the authorisation of the board, make a written request in accordance with subsection (2) to (a) a shareholder of the Canadian carrier, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (v), the identity of the beneficial owner of all of the voting shares in the Canadian carrier of which the shareholder is the registered holder, (ii) whether the beneficial owner is a Canadian, (iii) the date of the registration or acquisition of the voting shares, (iv) any other information that the director requests in order to determine whether the carrier is eligible to operate pursuant to section 16 of the Act, and (v) where the shareholder is unable, for reasons of confidentiality, to disclose the identity of the beneficial owner referred to in subparagraph (i), that the shareholder is unable to so disclose the identity but has determined that the beneficial owner is or is not a Canadian; (b) a shareholder of a corporation that is, directly or indirectly, a shareholder of the Canadian carrier, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (v), the identity of the beneficial owner of all of the voting shares in the corporation of which the shareholder is the holder of record, (ii) whether the beneficial owner is a Canadian, (iii) the date of registration or acquisition of the voting shares, (iv) any other information that the director requests in order to determine whether the carrier is Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Affidavits or Declarations Section 7 eligible to operate pursuant to section 16 of the Act, and (v) where the shareholder is unable, for reasons of confidentiality, to disclose the identity of the beneficial owner referred to in subparagraph (i), that the shareholder is unable to so disclose the identity but has determined that the beneficial owner is or is not a Canadian; (c) a trustee of a trust that is, directly or indirectly, a shareholder of the Canadian carrier, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (vi), the identity of each trustee, (ii) the beneficial interest of each beneficiary in the trust, (iii) whether each beneficiary and trustee is a Canadian, (iv) the date of the registration or acquisition of the voting shares held by the trust, (v) any other information that the director requests in order to determine whether the carrier is eligible to operate pursuant to section 16 of the Act, and (vi) where the trustee is unable, for reasons of confidentiality, to disclose the identity of a trustee referred to in subparagraph (i), that the trustee is unable to so disclose the identity but has determined that the trustee is or is not a Canadian; (d) a mutual insurance company that is, directly or indirectly, a shareholder of the Canadian carrier, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) the location of its head office and principal place of business, (ii) the identity of each member of its board and of each member of each committee of directors, (iii) which members of the board are Canadians, (iv) the date of the registration or acquisition of the voting shares held by the mutual insurance company, and (v) any other information that the director requests in order to determine whether the carrier is eligible to operate pursuant to section 16 of the Act; Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Affidavits or Declarations Section 7 (e) a partnership, that is, directly or indirectly, a shareholder of the Canadian carrier, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (vi), the identity of each partner, (ii) which partners are Canadians, (iii) the beneficial interest of each partner, (iv) the date of the registration or acquisition of the voting shares held by the partnership, (v) any other information that the director requests in order to determine whether the carrier is eligible to operate pursuant to section 16 of the Act, and (vi) where the partnership is unable, for reasons of confidentiality, to disclose the identity of a partner referred to in subparagraph (i), that the partnership is unable to so disclose the identity but has determined that the partner is or is not a Canadian; (f) a pension fund society that is, directly or indirectly, a shareholder of the Canadian carrier, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) the location of its head office and principal place of business, (ii) the identity of each member of its board and of each member of each committee of directors, (iii) which members of the board are Canadians, (iv) the date of the registration or acquisition of the voting shares held by the pension fund society, and (v) any other information that the director requests in order to determine whether the carrier is eligible to operate pursuant to section 16 of the Act; (g) a depository, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (vi), the identity and latest address on the books or records of the depository of each person or entity on whose behalf it holds voting shares of the Canadian carrier or a corporation that is, directly or indirectly, a shareholder of the Canadian carrier, Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Affidavits or Declarations Section 7 (ii) the number of voting shares that the depository holds on behalf of each person or entity, (iii) whether each person or entity is a Canadian, (iv) the date of registration of the transfer of the voting shares of the Canadian carrier or of a corporation that is, directly or indirectly, a shareholder of the Canadian carrier on the books or records of the depository, (v) any other information that the director requests in order to determine whether the carrier is eligible to operate pursuant to section 16 of the Act, and (vi) where the depository is unable, for reasons of confidentiality, to disclose the identity of a person or entity referred to in subparagraph (i), that the depository is unable to so disclose the identity but has determined that the person or entity is or is not a Canadian; and (h) an intermediary, for an affidavit or declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (vi), the identity and latest address on the records of the intermediary of each person or entity on whose behalf it holds voting shares of the Canadian carrier or a corporation that is, directly or indirectly, a shareholder of the Canadian carrier, (ii) the number of the voting shares that the intermediary holds on behalf of each person or entity, (iii) whether each person or entity is a Canadian, (iv) the date of registration of the transfer of the voting shares of the Canadian carrier or of a corporation that is, directly or indirectly, a shareholder of a Canadian carrier on the books or records of the intermediary, (v) any other information that the director requests in order to determine whether the carrier is eligible to operate pursuant to section 16 of the Act, and (vi) where the intermediary is unable, for reasons of confidentiality, to disclose the identity of a person or entity referred to in subparagraph (i), that the intermediary is unable to so disclose the identity but has determined that the person or entity is or is not a Canadian. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Affidavits or Declarations Sections 7-8 (2) A request for an affidavit or a declaration made pursuant to subsection (1) shall (a) be given by mail or personal service; and (b) specify a date that is not earlier than 30 days and not later than 60 days after the giving of the request by which the shareholder, trustee, mutual insurance company, partnership, pension fund society, depository or intermediary shall comply with the request. (3) A person or entity to whom a request for an affidavit or declaration is made pursuant to subsection (1) shall file the affidavit or declaration no later than the date specified pursuant to paragraph (2)(b). (4) An affidavit or a declaration filed pursuant to subsection (3) shall be valid for a period of 12 months from the date of filing with the Canadian carrier. (5) Where a director of a Canadian carrier requests an affidavit or a declaration under this section and the person or entity does not file the affidavit or declaration by the date set out in the request, the voting shares of the person or entity in the Canadian carrier shall, effective on the day following the date set out in the request and until the affidavit or declaration is filed, be considered to be beneficially owned by a non-Canadian. Refusal to Subscribe, Issue, Transfer or Acquire Shares 8 (1) A Canadian carrier may refuse to accept any subscription for, issue, register the transfer of, purchase or otherwise acquire, any of its voting shares unless a declaration is submitted to the Canadian carrier and the Canadian carrier determines that the effect of the information appearing on the declaration, together with any other information in any books or records of the Canadian carrier, its transfer agent or its registrar is that the subscription, issue, transfer, purchase or acquisition would not result in Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Refusal to Subscribe, Issue, Transfer or Acquire Shares Sections 8-9 (a) the percentage of the total voting shares that are beneficially owned, and controlled by, non-Canadians exceeding 20 per cent, in the case of a corporation referred to in subsection 16(1) of the Act; or (b) the percentage of the total voting shares that are beneficially owned, and controlled by, non-Canadians exceeding the percentage that were beneficially owned, and controlled, by non-Canadians as at July 22, 1987, in the case of a corporation referred to in subsection 16(2) of the Act. (2) Where the board of a Canadian carrier has information concerning the beneficial ownership, or control, of the Canadian carrier that causes the board to believe that the Canadian carrier is not eligible to operate pursuant to section 16 of the Act and the Canadian carrier intends to take further action pursuant to these Regulations, the Canadian carrier shall, in respect of its voting shares that are publicly traded, immediately make a public announcement to this effect, whether by press release, newspaper advertisement or by any other manner that is reasonably expected to inform the markets in which voting shares are traded, and shall immediately forward a copy of the announcement to the Commission. Suspension of Voting Rights 9 (1) The Canadian carrier may, in accordance with section 10, suspend all rights of a shareholder to vote that would otherwise be attached to any voting shares beneficially owned, or controlled, or considered by these Regulations to be beneficially owned, or controlled, by nonCanadians, in the order referred to in subsection (2), so that the proportion of the voting shares beneficially owned, or controlled, or considered by these Regulations to be beneficially owned, or controlled, by non-Canadians and with respect to which voting rights are not suspended, is reduced to (a) not more than 20 per cent of the total issued and outstanding voting shares, in the case of a corporation referred to in subsection 16(1) of the Act; or (b) a percentage that is equal to, or within five percent of, the percentage of the voting shares of the Canadian carrier that were beneficially owned, and controlled, by non-Canadians as at July 22, 1987, in the case of a corporation referred to in subsection 16(2) of the Act. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Suspension of Voting Rights Sections 9-10 (2) The voting rights referred to in subsection (1) shall be suspended in an order inverse to the date of registration, which shall be considered to be (a) the date of registration of the voting shares on the security register of the Canadian carrier or on the books or records of its transfer agent or registrar; or (b) where the shares are held by an intermediary or a depository, the date of the registration of the transfer of the voting shares on its books or records. Notice of Excess Voting Shares 10 (1) Where the board of a Canadian carrier has information concerning the beneficial ownership and control of the Canadian carrier that causes the board to believe that some of the Canadian carrier’s voting shares are excess voting shares and the Canadian carrier intends to take further action pursuant to these Regulations, the Canadian carrier shall immediately send a notice to the registered holders of those voting shares that are chosen in the order referred to in subsection 9(2). (2) A Canadian carrier shall, in the notice referred to in subsection (1), (a) specify the reasons why the board of the Canadian carrier believes that the voting shares referred to in that subsection are excess voting shares; (b) where the Canadian carrier wishes the registered holder to sell or otherwise dispose of the excess voting shares, specify a date, that is not earlier than 60 days and not later than 180 days after the date of the notice, by which the registered holder shall (i) sell or otherwise dispose of the excess voting shares in favour of Canadians and provide written evidence of the sale or other disposition, or (ii) provide written evidence that no such sale or other disposition of excess voting shares is required; and (c) where the board wishes to suspend the voting rights with respect to the excess voting shares identified in the notice, specify that, unless the registered holder complies with the requirement to sell or otherwise dispose of the shares or to provide written evidence pursuant to subparagraph (b)(ii), the voting rights shall be suspended from the date by which the sale or other disposition should have taken place or Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Notice of Excess Voting Shares Section 10 the evidence should have been provided, and that a sale of those voting shares by the Canadian carrier in accordance with section 11 or a repurchase or redemption by the Canadian carrier in accordance with section 12 may result, in each case without further notice to the registered holder. (3) Where, after the sending of a notice referred to in subsection (1), the registered holder provides the Canadian carrier with written evidence that no sale or other disposition of excess voting shares is required, the board of the Canadian carrier shall, within 10 days after the receipt of the evidence, assess the evidence and determine whether the registered holder’s voting shares are excess voting shares. (4) Where the board of the Canadian carrier determines that shares are not excess voting shares and that no sale or other disposition of the voting shares is required, the Canadian carrier shall so advise the registered holder and the Commission immediately. (5) Where the board of the Canadian carrier determines that the shares are excess voting shares and that a sale or other disposition of excess voting shares is required in order to reduce the total number of voting shares of the carrier that are excess voting shares to zero, in the case of a carrier referred to in subsection 16(1) of the Act, or to zero or to any percentage such that the percentage of the voting shares that is beneficially owned, and controlled, by non-Canadians is within five per cent of the percentage of the voting shares of the corporation that were beneficially owned, and controlled, by non-Canadians as at July 22, 1987, in the case of a carrier referred to in subsection 16(2) of the Act, the Canadian carrier shall send a notification to the registered holder of the excess voting shares, (a) informing the registered holder of the board’s determination; (b) confirming that the shares are to be sold or otherwise disposed of by the date specified in the notification; and (c) specifying a further date, that is not later than 60 days after the date of the notification, by which the registered holder shall provide written evidence to the Canadian carrier of the sale or other disposition, failing which the rights of the shareholder to vote with respect to the excess voting shares will be suspended from that further date. (6) The Canadian carrier shall send to the Commission a copy of Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Notice of Excess Voting Shares Sections 10-12 (a) the notice referred to in subsection (1) and the notification referred to in subsection (5), at the same time that it is sent to the registered holder; and (b) the written evidence referred to in subsections (2), (3) and (5), immediately on its receipt. Sale, Repurchase or Redemption of Shares 11 (1) Where, in accordance with these Regulations, the board of a Canadian carrier determines that some of the Canadian carrier’s voting shares are excess voting shares, the Canadian carrier may sell, as if it were the owner thereof, any of those excess voting shares, if the registered holder has been requested to sell the shares and has not done so and the sale is conducted in accordance with these Regulations. (2) The Canadian carrier may sell any excess voting shares (a) on the principal stock exchange; (b) where there is no principal stock exchange, on such other stock exchange or organized market on which the voting shares are listed or traded as the board of the Canadian carrier shall determine; or (c) where the voting shares are not listed or traded on any stock exchange or organized market, in such other manner that is intended to obtain fair market value for the shares as the board of the Canadian carrier shall determine. (3) The net proceeds of the sale of excess voting shares sold in accordance with this section shall be the proceeds after the deduction of any commission, tax or other cost of sale. (4) For all purposes of a sale of excess voting shares, the Canadian carrier is the agent and lawful attorney of the registered holder and of the beneficial owner of the excess voting shares. (5) On completion of the sale of the excess voting shares, any voting rights of those shares that have been suspended shall automatically be restored. 12 (1) Where the board of the Canadian carrier determines that it is likely that a sale of excess voting shares would have a material adverse effect on the market value of the shares of the Canadian carrier, the Canadian carrier may elect, by resolution of its board, to repurchase or redeem the excess voting shares, without further notice Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Sale, Repurchase or Redemption of Shares Sections 12-13 to the registered holder, in accordance with this section and sections 13 and 14. (2) The price paid by the Canadian carrier to repurchase or redeem any excess voting shares shall be (a) the average of the closing price per share of the voting shares for the last 10 trading days during which at least one board lot of voting shares has traded in the period ending on the trading day immediately preceding the date of the redemption or repurchase, on (i) the principal stock exchange, or (ii) where there is no principal stock exchange, such other stock exchange or organized market as the board of the Canadian carrier shall determine on which the required trading has occurred; or (b) calculated on the basis of their fair market value as of the date of the redemption or repurchase, as determined by the board of the Canadian carrier, where the required trading of voting shares referred to in paragraph (a) has not occurred on the principal stock exchange or any other stock exchange or organized market. 13 (1) The Canadian carrier may sell, repurchase or redeem excess voting shares in accordance with section 11 or 12, whether or not the Canadian carrier possesses the certificate representing the excess voting shares at the time of the sale, repurchase or redemption. (2) Where the Canadian carrier sells excess voting shares in accordance with section 11, without possessing the certificate representing the excess voting shares, the Canadian carrier shall issue to the purchaser of the excess voting shares or its nominee a new certificate representing the excess voting shares sold. (3) Where the Canadian carrier sells, repurchases or redeems excess voting shares, in accordance with section 11 or 12, without possessing the certificate representing the excess voting shares and, after the sale, repurchase or redemption, a person establishes that the person is a bona fide purchaser of the excess voting shares that were sold, repurchased or redeemed, (a) the excess voting shares purchased by the bona fide purchaser are deemed to be, effective on the date of the purchase, validly issued and outstanding voting shares to which the voting rights have been restored; and Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Sale, Repurchase or Redemption of Shares Sections 13-14 (b) notwithstanding subsection 14(6), the Canadian carrier is entitled to receive the funds deposited pursuant to subsection 14(1) and, in the case of a sale in accordance with section 11, shall add the amount of the deposit to the capital account for the class of voting shares issued. 14 (1) Where there is a sale, repurchase or redemption of excess voting shares in accordance with section 11 or 12, the Canadian carrier shall, not later than 10 days after the sale, repurchase or redemption, deposit an amount equal to the amount of the net proceeds of the sale, or the repurchase or redemption proceeds, in a special account in any bank or trust company in Canada, selected by the Canadian carrier. (2) Not later than 30 days after a deposit is made pursuant to subsection (1), the Canadian carrier shall send a notice to the registered holder of the excess voting shares sold, repurchased or redeemed, and the notice shall state (a) that a specified number of voting shares has been sold, repurchased or redeemed; (b) the amount of the net proceeds of sale, or the repurchase or redemption proceeds; (c) the name and address of the bank or trust company at which the Canadian carrier has made the deposit of the net proceeds of the sale, or the repurchase or redemption proceeds; (d) that the registered holder may obtain the net proceeds of the sale or the repurchase or redemption proceeds, less the costs of administering the special account, on presentation and surrender of the certificate representing the excess voting shares to the bank or trust company referred to in paragraph (c); and (e) all other relevant particulars of the sale, repurchase or redemption. (3) The amount of the deposit referred to in subsection (1), less the reasonable costs of administration of the special account, shall be paid to the registered holder of the excess voting shares sold, repurchased or redeemed on presentation and surrender by the registered holder of the certificate representing the excess voting shares to the bank or trust company. (4) Any interest earned on any amount deposited in accordance with subsection (1) shall accrue to the benefit of the Canadian carrier. (5) Where the amount of the deposit referred to in subsection (1) is not claimed by the registered holder of the excess voting shares which were sold, repurchased or Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Sale, Repurchase or Redemption of Shares Sections 14-15 redeemed or by the Canadian carrier within six years after the sale, repurchase or redemption, the deposit shall escheat to Her Majesty in right of Canada and the rights of a bona fide purchaser under section 13 shall be extinguished by such escheat. (6) After a deposit is made pursuant to subsection (1), the registered holder shall not be entitled to any of the remaining rights of a registered holder in respect of the excess voting shares sold, repurchased or redeemed, other than the right to receive the funds so deposited in accordance with subsection (3). (7) Where only a part of the voting shares represented by a certificate is sold, repurchased or redeemed in accordance with section 11 or 12, the Canadian carrier shall (a) on presentation and surrender of the certificate and at the expense of the registered holder, issue a new certificate representing the balance of the voting shares not sold, repurchased or redeemed; and (b) amend the security register to indicate (i) the name of the new registered holder of the voting shares that have been sold, repurchased or redeemed, as the case may be, and the number of the voting shares that are now registered in that name, and (ii) the remaining number of the voting shares that are registered in the name of the registered holder of the excess voting shares that were sold, repurchased or redeemed. Liability 15 (1) The Canadian carrier, and any of its directors, officers, employees and agents may rely on its security register or any other of their books or records, or the books or records of its transfer agent or registrar, referred to in these Regulations, their knowledge, information of which they are in receipt that is relevant to the carrier’s eligibility to operate pursuant to section 16 of the Act and any statements made in any affidavit, declaration or evidence filed under these Regulations, and the Canadian carrier and its directors, officers, employees and agents, as the case may be, are not liable in an action for anything done or omitted by them in good faith as a result of any conclusions made by them on the basis of any such register, books, records, knowledge, information or statements, when determining, for the purposes of these Regulations, (a) whether any voting shares are beneficially owned, or controlled, in such a way as to render the Canadian Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Liability Section 15 carrier not eligible to operate pursuant to section 16 of the Act; (b) whether any voting shares are excess voting shares; (c) and for the purposes of subsection 16(2) of the Act, the percentage of the voting shares in the Canadian carrier beneficially owned, and controlled, by Canadians as at July 22, 1987; or (d) any other circumstances relevant to the exercise of the powers of the Canadian carrier and its directors, officers, employees or agents under the Act or these Regulations. (2) A corporation, trust, mutual insurance company, partnership, pension fund society, depository or intermediary and any of its directors, officers, employees, trustees or agents, as the case may be, may rely on a security register or any other of their books or records, or the books or records of its transfer agent or registrar, referred to in these Regulations, their knowledge, information of which they are in receipt that relates to their status as Canadians and any statements made in any affidavit, declaration or evidence submitted under these Regulations, and the corporation, trust, mutual insurance company, partnership, pension fund society, depository or intermediary and its directors, officers, employees, trustees or agents, as the case may be, are not liable in an action for anything done or omitted by them in good faith as a result of any conclusions made by them on the basis of any such register, records, books, knowledge, information or statements, when determining, for the purposes of these Regulations, (a) whether any voting shares are beneficially owned, or controlled, in such a way as to render the corporation, trust, mutual insurance company, partnership or pension fund society not eligible as a qualified corporation, qualified trust, qualified mutual insurance company, qualified partnership or qualified pension fund society, as the case may be; or (b) any other circumstances relevant to the exercise of the powers of the corporation, trust, mutual insurance company, partnership, pension fund society, depository or intermediary and its directors, officers, employees, trustees or agents under the Act or these Regulations. (3) The Commission and any of its members, officers, employees or agents may rely on a security register or Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Liability Sections 15-16 any other relevant book or record referred to in these Regulations, their knowledge, information of which they are in receipt that is relevant to section 16 of the Act and any statements made in any affidavit, declaration or evidence filed under these Regulations, and the Commission and its members, officers, employees or agents are not liable in an action for anything done or omitted by them in good faith as a result of any conclusions made by them on the basis of the register, books, records, knowledge, information or statements when determining, for the purposes of these Regulations, (a) whether any voting shares are beneficially owned, or controlled, in such a way as to render a Canadian carrier not eligible to operate pursuant to section 16 of the Act; (b) and for the purposes of subsection 16(2) of the Act, the percentage of the voting shares in a Canadian carrier beneficially owned, and controlled, by Canadians as at July 22, 1987; or (c) any other circumstance relevant to the exercise of the powers of the Commission and its members, officers, employees or agents under the Act or these Regulations. Role and Powers of the Commission 16 (1) Where the Commission has information that causes it to believe that a Canadian carrier may not be eligible to operate pursuant to section 16 of the Act, the Commission may (a) request the carrier to provide, within a specified time, information that will assist the Commission in determining whether the carrier is so eligible to operate; and (b) where the carrier fails to provide the information within the specified time in accordance with paragraph (a), exercise the powers of a director of the Canadian carrier under section 7 to obtain the information by way of affidavit or declaration. (2) Where a Canadian carrier does not exercise any of its powers pursuant to these Regulations in order to remain eligible to operate pursuant to section 16 of the Act, the Commission may, subject to subsection (3), exercise the powers of the carrier with the same authority and effect as if the powers had been exercised by the carrier. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Role and Powers of the Commission Sections 16-17 (3) The Commission may exercise the relevant powers referred to in subsection (2), where (a) the Commission has given the Canadian carrier notice of the Commission’s intention to exercise the carrier’s powers, and the reasons therefor; (b) the Commission has provided the Canadian carrier with at least 30 days after the Canadian carrier receives the notice to exercise the powers referred to in subsection (2); (c) the Canadian carrier has not exercised the powers within the period specified by the Commission in the notice; and (d) the Commission has reason to believe that the Canadian carrier continues to be not eligible to operate pursuant to section 16 of the Act. (4) Not later than 90 days after its annual general meeting or the issuance of its annual financial statement, whichever is the earlier, every Canadian carrier shall file with the Commission a report that includes (a) an outline of the measures, if any, that it has taken since the annual general meeting or annual financial statement immediately preceding the meeting or financial statement referred to in this subsection, in order to ensure or confirm compliance with these Regulations; (b) the status, as of the date of the report, of the carrier’s Canadian ownership and control, including the percentages of voting shares beneficially owned, and controlled, by Canadians; (c) the identity of directors and whether each is a Canadian; (d) an affidavit or a declaration affirming whether the Canadian carrier is eligible to operate pursuant to section 16 of the Act; and (e) any other information that the Commission requests in order to determine whether the Canadian carrier is eligible to operate pursuant to section 16 of the Act. Grandfathered Telecommunications Common Carriers 17 (1) For the purposes of this section, a corporation is a subsidiary of another corporation or person if it is controlled by that corporation or person. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Grandfathered Telecommunications Common Carriers Section 17 (2) For the purposes of this section and subsection 16(2) of the Act, successor means (a) a corporation that, after July 22, 1987, acquires direct control of a person that was acting as a telecommunications common carrier in Canada on July 22, 1987, whether as a result of an amalgamation, transfer or exchange of property, assets or securities, or other form of arrangement; (b) a corporation that is a subsidiary of the person referred to in paragraph (a); or (c) a corporation that is a subsidiary of the corporation referred to in paragraph (a), but does not include any person referred to in that paragraph that was acting as a telecommunications common carrier in Canada on July 22, 1987. (3) For the purposes of subsections (4) to (12), carrier means a person that was acting as a telecommunications common carrier in Canada on July 22, 1987 (entreprise); acquiring corporation means a successor that is a corporation referred to in paragraph (2)(a) and that acquires direct control of a carrier. (acquéreur) (4) For the purposes of paragraph 16(2)(c) of the Act, (a) where the carrier is a corporation, the carrier shall, subject to paragraph (d), satisfy the following criteria respecting continuous ownership, and control, by Canadians since July 22, 1987, namely, that at no time since July 22, 1987, and while it was operating as a telecommunications common carrier, has (i) the percentage of the members of its board represented by the aggregate of the members of its board who are individual Canadians and the members of its board who, on July 22, 1987 were individual Canadians but are no longer individual Canadians and continue to be members of the board of the carrier been lower than the lesser of (A) the percentage of its board who were individual Canadians as at July 22, 1987, and (B) eighty per cent, and (ii) the percentage of its voting shares that are beneficially owned, and controlled, by Canadians decreased, for a period of more than one year, by more than five per cent from the percentage of its Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Grandfathered Telecommunications Common Carriers Section 17 voting shares beneficially owned, and controlled, by Canadians as at July 22, 1987; (b) where the carrier is not a corporation, the carrier shall, subject to paragraph (d), satisfy the following criterion respecting continuous ownership and control by Canadians since July 22, 1987, namely, that at no time since July 22, 1987, and while it was operating as a telecommunications common carrier, has the percentage of its beneficial ownership by Canadians decreased, for a period of more than one year, by more than five per cent from the percentage of its beneficial ownership by Canadians as at July 22, 1987; (c) a successor that is a corporation referred to in paragraph (2)(b) and that operates as a telecommunications common carrier shall satisfy the following criteria respecting continuous ownership and control by Canadians since July 22, 1987, namely, (i) the carrier of which it is a subsidiary continues to satisfy the criteria set out in paragraph (a) or (b), as the case may be, (ii) not less than eighty per cent of the members of its board of directors are individual Canadians, (iii) where any of its voting shares are not controlled by the carrier, not less than eighty per cent of those shares are beneficially owned, and controlled, by Canadians, and (iv) the corporation continues to be a subsidiary of the carrier; (d) where control of a carrier has been acquired by an acquiring corporation, the carrier shall satisfy the following criteria respecting continuous ownership and control by Canadians since July 22, 1987, namely, from and after the time of the acquisition, (i) the carrier continues to be controlled by the acquiring corporation that first acquired it and the acquiring corporation satisfies the criteria set out in paragraph (e), (ii) the percentage of the members of its board represented by the aggregate of the members of its board who are Canadians and the members of its board who, on July 22, 1987 were individual Canadians but are no longer individual Canadians and continue to be members of the board of the carrier has not been lower than the lesser of (A) the percentage of its board who were individual Canadians as at July 22, 1987, and Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Grandfathered Telecommunications Common Carriers Section 17 (B) eighty per cent, and (iii) where any of its voting shares are not controlled by the acquiring corporation, not less than eighty per cent of those shares are beneficially owned, and controlled, by Canadians; (e) an acquiring corporation shall satisfy the following criteria respecting continuous ownership and control by Canadians since July 22, 1987, namely, that at no time since acquiring control of the carrier has (i) the percentage of the members of the acquiring corporation’s board of directors represented by the aggregate of the members of its board who are individual Canadians and the members of its board who, on July 22, 1987, were individual Canadians and members of the board of the carrier, but are no longer individual Canadians and continue to be members of the board of the carrier been lower than the lesser of (A) the percentage of the members of the board of the carrier who were individual Canadians as at July 22, 1987, and (B) eighty per cent, and (ii) the percentage of the acquiring corporation’s voting shares that are beneficially owned, and controlled, by Canadians decreased, for a period of more than one year, by more than five per cent from the percentage of the voting shares of the carrier that were beneficially owned, and controlled, by Canadians as at July 22, 1987; and (f) a successor that is a corporation referred to in paragraph (2)(c) and that operates as a telecommunications common carrier shall satisfy the following criteria respecting continuous ownership and control by Canadians since July 22, 1987, namely, (i) the acquiring corporation of which it is a subsidiary continues to satisfy the criteria set out in paragraph (e), (ii) not less than eighty per cent of the members of its board of directors are individual Canadians, and (iii) where any of its voting shares are not controlled by the acquiring corporation, not less than eighty per cent of those shares are beneficially owned, and controlled, by Canadians. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Grandfathered Telecommunications Common Carriers Section 17 (5) Where the percentage of the voting shares of a carrier that are beneficially owned, and controlled, by Canadians decreases from the percentage of those shares that were beneficially owned, and controlled, by Canadians as at July 22, 1987, the carrier may exercise the powers set out in subsection 8(1) and sections 9 to 14, in relation to those voting shares. (6) Where the percentage of the voting shares of an acquiring corporation that are beneficially owned, and controlled, by Canadians decreases from the percentage of the voting shares of the carrier that were beneficially owned, and controlled, by Canadians as at July 22, 1987, the acquiring corporation may exercise the powers set out in sections 20 to 26, in relation to its voting shares. (7) For the purpose of determining whether voting shares of the carrier were beneficially owned by persons who were Canadians as at July 22, 1987, and the number of such shares, the directors may include in their determination, without requiring further evidence that the persons are Canadian, (a) subject to subsection (8), voting shares registered in the name of a shareholder who is an individual whose address, as shown in the security register or books and records compiled as of the date closest to July 22, 1987 within a six-month period, is in Canada; (b) subject to subsection (8), voting shares registered in the name of a shareholder who is not an individual, whose holdings were not greater than ten per cent of the voting shares of the carrier issued and outstanding as at that date and whose address as shown in the security register or books and records compiled as of the date closest to July 22, 1987 within a six-month period, is in Canada; (c) voting shares held by a depository that maintained its head office and principal place of business in Canada, where the address of the person on whose behalf the depository held the shares is in Canada, as shown on the books and records of the depository compiled as of a date closest to July 22, 1987 within a six-month period; and (d) voting shares held by a shareholder who establishes by affidavit or declaration filed pursuant to subsection (8) or (9) that the shareholder is a Canadian. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART I Canadian Carriers Grandfathered Telecommunications Common Carriers Section 17 (8) Where the directors of a corporation have information that causes them to believe that a shareholder referred to in paragraph (7)(a) or (b) was not the beneficial owner of the shares or that a person who was the beneficial owner of the shares was not a Canadian or would be considered to be a non-Canadian pursuant to these Regulations, the directors shall not include the voting shares of the shareholder or person in the determination referred to in subsection (7) unless the directors receive an affidavit or a declaration requested pursuant to section 7 that establishes (a) where the shareholder was not the beneficial owner, the identity of the beneficial owner at the relevant time and that the beneficial owner at the relevant time was a Canadian; or (b) where the shareholder was the beneficial owner at the relevant time, that the shareholder was a Canadian at the relevant time. (9) Where a shareholder, other than a depository that maintains its head office and principal place of business in Canada, owned or controlled shares consisting in the aggregate, on July 22, 1987 or the date closest to July 22, 1987 within a six-month period, of more than ten per cent of the issued and outstanding voting shares on that date, the shareholder shall, within six months after the coming into force of these Regulations, file with the Commission an affidavit or a declaration setting out the identity of the beneficial owner of the shares as at that date, and indicating whether the beneficial owner was a Canadian as at that date. (10) The shareholder referred to in subsection (9) shall send a copy of an affidavit or declaration to the carrier at the same time as the affidavit or declaration is sent to the Commission. (11) Where a shareholder fails to file an affidavit or declaration pursuant to subsection (8), the shares of the shareholder shall be considered to have been beneficially owned, and controlled, by a non-Canadian as at the relevant date. (12) Where the directors of a carrier or acquiring corporation determine the number of voting shares of the carrier pursuant to subsection (7), no further determination of the voting shares of that carrier or of the acquiring corporation shall be required for any period before the coming into force of these Regulations. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Sections 18-19 PART II Carrier Holding Corporations Interpretation 18 In this Part, acquiring corporation means a successor that is a corporation referred to in paragraph 17(2)(a) and that acquires direct control of a carrier; (acquéreur) carrier means a person that was acting as a telecommunications common carrier in Canada on July 22, 1987; (entreprise) registered holder means the person or entity in whose name shares of a carrier holding corporation are registered in the corporation’s security register or on the books or records of its transfer agent or registrar. (détenteur inscrit) Affidavits or Declarations 19 (1) A director of a carrier holding corporation who requires information for the purposes of determining whether the carrier holding corporation is a qualified corporation, or an acquiring corporation that meets the criterion set out in subparagraph 17(4)(e)(ii), may, with the authorisation of the board, make a written request in accordance with subsection (2) to (a) a shareholder of the carrier holding corporation for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (v), the identity of the beneficial owner of all of the voting shares in that corporation of which the shareholder is the registered holder, (ii) whether the beneficial owner is a Canadian, (iii) the date of registration or acquisition of the voting shares, (iv) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that meets the criteron set out in subparagraph 17(4)(e)(ii), and (v) where the shareholder is unable, for reasons of confidentiality, to disclose the identity of the Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Affidavits or Declarations Section 19 beneficial owner referred to in subparagraph (i), that the shareholder is unable to so disclose the identity but has determined that the beneficial owner is or is not a Canadian; (b) a shareholder of a corporation that is, directly or indirectly, a shareholder of the carrier holding corporation, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (v), the identity of the beneficial owner of all of the voting shares in the corporation of which the shareholder is the holder of record, (ii) whether the beneficial owner is a Canadian, (iii) the date of registration or acquisition of the voting shares, (iv) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that meets the criterion set out in subparagraph 17(4)(e)(ii), and (v) where the shareholder is unable, for reasons of confidentiality, to disclose the identity of the beneficial owner referred to in subparagraph (i), that the shareholder is unable to so disclose the identity but has determined that the beneficial owner is or is not a Canadian; (c) a trustee of a trust that is, directly or indirectly, a shareholder of the carrier holding corporation, for an affidavit or declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (vi), the identity of each trustee, (ii) the beneficial interest of each beneficiary in the trust, (iii) whether each beneficiary and trustee is a Canadian, (iv) the date of registration or acquisition of the voting shares held by the trust, (v) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that meets the criterion set out in subparagraph 17(4)(e)(ii), and Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Affidavits or Declarations Section 19 (vi) where the trustee is unable, for reasons of confidentiality, to disclose the identity of a trustee referred to in subparagraph (i), that the trustee is unable to so disclose the identity but has determined that the trustee is or is not a Canadian; (d) a mutual insurance company that is, directly or indirectly, a shareholder of the carrier holding corporation, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) the location of its head office and principal place of business, (ii) the identity of each member of its board and of each member of each committee of directors, (iii) which members of the board are Canadians, (iv) the date of registration or acquisition of the voting shares held by the mutual insurance company, and (v) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that meets the criterion set out in subparagraph 17(4)(e)(ii); (e) a partnership, that is, directly or indirectly, a shareholder of the carrier holding corporation, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (vi), the identity of each partner, (ii) which partners are Canadians, (iii) the beneficial interest of each partner, (iv) the date of registration or acquisition of the voting shares held by the partnership, (v) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that satisfies the criterion set out in subparagraph 17(4)(e)(ii), and (vi) where the partnership is unable, for reasons of confidentiality, to disclose the identity of a partner referred to in subparagraph (i), that the partnership is unable to so disclose the identity but has determined that the partner is or is not a Canadian; Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Affidavits or Declarations Section 19 (f) a pension fund society that is, directly or indirectly, a shareholder of the carrier holding corporation, for an affidavit or a declaration that sets out any or all of the following information, namely, (i) the location of its head office and principal place of business, (ii) the identity of each member of its board and of each member of each committee of directors, (iii) which members of the board are Canadians; (iv) the date of the registration or acquisition of the voting shares held by the pension fund society, and (v) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that satisfies the criterion set out in subparagraph 17(4)(e)(ii); (g) a depository, for an affidavit or declaration that sets out any or all of the following information, namely, (i) subject to subparagraph (vi), the identity and latest address on the books or records of the depository of each person or entity on whose behalf the depository holds voting shares in the carrier holding corporation, (ii) the number of voting shares that the depository holds on behalf of each person or entity, (iii) whether each person or entity is a Canadian, (iv) the date of registration of the transfer of the voting shares of the carrier holding corporation on the books or records of the depository, (v) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that meets the criterion set out in subparagraph 17(4)(e)(ii), and (vi) where the depository is unable, for reasons of confidentiality, to disclose the identity of a person or entity referred to in subparagraph (i), that the depository is unable to so disclose the identity, but has determined that the person or entity is or is not a Canadian; and (h) an intermediary, for an affidavit or declaration that sets out any or all of the following information, namely, Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Affidavits or Declarations Section 19 (i) subject to subparagraph (vi), the identity and latest address on the records of the intermediary of each person or entity on whose behalf it holds voting shares in the carrier holding corporation, (ii) the number of the voting shares that the intermediary holds on behalf of each person or entity, (iii) whether each person or entity is a Canadian, (iv) the date of registration of the transfer of the voting shares of the carrier holding corporation on the books or records of the intermediary, (v) any other information that the director requests in order to determine whether the carrier holding corporation is a qualified corporation or an acquiring corporation that meets the criterion set out in subparagraph 17(4)(e)(ii), and (vi) where the intermediary is unable, for reasons of confidentiality, to disclose the identity of a person or entity referred to in subparagraph (i), that the intermediary is unable to so disclose the identity but has determined that the person or entity is or is not a Canadian. (2) A request for an affidavit or a declaration made pursuant to subsection (1) shall (a) be given by mail or personal service; and (b) specify a date that is not earlier than 30 days and not later than 60 days after the giving of the request by which the shareholder, trustee, mutual insurance company, partnership, pension fund society, depository or intermediary shall comply with the request. (3) A person or entity to whom a request for an affidavit or declaration is made pursuant to subsection (1) shall file the affidavit or declaration no later than the date specified pursuant to paragraph (2)(b). (4) An affidavit or a declaration filed pursuant to subsection (3) shall be valid for a period of 12 months from the date of filing with the carrier holding corporation. (5) Where a director of a carrier holding corporation requests an affidavit or a declaration from a person or entity under this section and the person or entity does not file the affidavit or declaration by the date set out in the request, the voting shares of the person or entity in the Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Affidavits or Declarations Sections 19-21 carrier holding corporation or in the corporation that is, directly or indirectly, a shareholder of the carrier holding corporation shall, effective the day following the date set out in the request until the affidavit or declaration is filed, be considered to be beneficially owned by a nonCanadian. Refusal to Subscribe, Issue, Transfer or Acquire Shares 20 A carrier holding corporation may refuse to accept any subscription for, issue, register the transfer of, purchase or otherwise acquire, any of its voting shares unless a declaration is submitted to the carrier holding corporation and the carrier holding corporation determines that the effect of the information appearing on the declaration, together with any other information in any books or records of the carrier holding corporation, or the Canadian carrier or either of their transfer agents or registrars is that the subscription, issue, transfer, purchase or acquisition would not result in (a) the percentage of the total voting shares of the carrier holding corporation that are beneficially owned and controlled by non-Canadians exceeding 33 1/3 per cent, in the case of a qualified corporation; or (b) the percentage of the total voting shares in the acquiring corporation that are beneficially owned and controlled by non-Canadians exceeding the percentage of voting shares in the carrier that were beneficially owned and controlled by non-Canadians as at July 22, 1987. Suspension of Voting Rights 21 (1) The carrier holding corporation may, in accordance with section 22, suspend all rights of a shareholder to vote that would otherwise be attached to any voting shares beneficially owned, or controlled, or considered by these Regulations to be beneficially owned, or controlled, by non-Canadians, in the order referred to in subsection (2), so that the proportion of the voting shares beneficially owned, or controlled, or considered by these Regulations to be beneficially owned, or controlled, by nonCanadians and with respect to which voting rights are not suspended, is reduced to (a) not more than 33 1/3 per cent of the total issued and outstanding voting shares of the carrier holding corporation, where the corporation wishes to regain its status as a qualified corporation; or Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Suspension of Voting Rights Sections 21-22 (b) a percentage that is equal to, or within five per cent of, the percentage of the voting shares of the carrier that were beneficially owned, and controlled, by non-Canadians as at July 22, 1987, where the corporation is an acquiring corporation. (2) The voting rights referred to in subsection (1) shall be suspended in an order inverse to the date of registration, which shall be considered to be (a) the date of the registration of the voting shares on the security register of the carrier holding corporation or in the books or records of its transfer agent or registrar; or (b) where the shares are held by an intermediary or a depository, the date of registration of the transfer of the voting shares on its books or records. Notice of Holdco Excess Voting Shares 22 (1) Where the board of a carrier holding corporation has information concerning the beneficial ownership or control of the carrier holding corporation that causes the board to believe that some of the carrier holding corporation’s voting shares are holdco excess voting shares and the carrier holding corporation intends to take further action pursuant to these Regulations, the carrier holding corporation shall immediately send a notice to the registered holders of those voting shares that are chosen in the order referred to in subsection 21(2). (2) A carrier holding corporation shall, in the notice referred to in subsection (1), (a) specify the reasons why the board of the carrier holding corporation believes that the voting shares referred to in that subsection are holdco excess voting shares; (b) where the carrier holding corporation wishes the registered holder to sell or otherwise dispose of the holdco excess voting shares identified in the notice, specify a date, that is not earlier than 60 days and not later than 180 days after the date of the notice, by which the registered holder shall (i) sell or otherwise dispose of the holdco excess voting shares in favour of Canadians and provide written evidence of the sale or other disposition, or Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Notice of Holdco Excess Voting Shares Section 22 (ii) provide written evidence that no such sale or other disposition of holdco excess voting shares is required; and (c) where the board wishes to suspend the voting rights with respect to the holdco excess voting shares identified in the notice, specify that, unless the registered holder complies with the requirement to sell or otherwise dispose of the shares or provide written evidence pursuant to subparagraph (b)(ii), the voting rights shall be suspended from the date on which the sale or other disposition should have taken place or the evidence should have been provided and that a sale of those voting shares by the carrier holding corporation in accordance with section 23 or a repurchase or redemption by the carrier holding corporation in accordance with section 24 may result, in each case without further notice to the registered holder. (3) Where, after the sending of a notice referred to in subsection (1), the registered holder provides the carrier holding corporation with written evidence that no sale or other disposition of excess voting shares is required, the board of the carrier holding corporation shall, within 10 days after the receipt of the evidence, assess the evidence and determine whether the registered holder’s voting shares are holdco excess voting shares. (4) Where the board of the carrier holding corporation determines that the shares are not holdco excess voting shares and that no sale or other disposition of voting shares is required, the carrier holding corporation shall so advise the registered holder immediately. (5) Where the board of the carrier holding corporation determines that the shares are holdco excess voting shares and that a sale or other disposition of holdco excess voting shares is required in order for the carrier holding corporation to be a qualified corporation, or, where the carrier holding corporation is an acquiring corporation, in order to reduce the total number of voting shares in the carrier holding corporation that are holdco excess voting shares to zero or to any percentage such that the percentage of the voting shares that is beneficially owned, and controlled by non-Canadians is within five per cent of the percentage of the voting shares of the carrier that were beneficially owned, and controlled, by nonCanadians as at July 22, 1987, the carrier holding corporation shall send a notification to the registered holder of the holdco excess voting shares, (a) informing the registered holder of the board’s determination; (b) confirming that the shares are to be sold by the date specified in the notification; and Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Notice of Holdco Excess Voting Shares Sections 22-23 (c) specifying therein a further date, that is not later than 60 days after the date of the notification, by which the registered holder shall provide written evidence to the carrier holding corporation of the sale or other disposition, failing which the rights of the shareholder to vote with respect to the excess voting shares will be suspended from that further date. Sale, Repurchase or Redemption of Shares 23 (1) For the purposes of ensuring that a carrier holding corporation continues to be a qualified corporation, or, where the carrier holding corporation is an acquiring corporation, that the percentage of its voting shares that are beneficially owned, and controlled, by Canadians is within five per cent of the percentage of the voting shares in the carrier that were beneficially owned, and controlled, by Canadians as at July 22, 1987, the carrier holding corporation may sell, as if it were the owner thereof, any voting shares in the carrier holding corporation that the board of the carrier holding corporation determines to be holdco excess voting shares in accordance with these Regulations, if the registered holder has been requested to sell the shares and has not done so and the sale is conducted in accordance with these Regulations. (2) The carrier holding corporation may sell any holdco excess voting shares (a) on the holdco principal stock exchange; (b) where there is no holdco principal stock exchange, on such other stock exchange or organized market on which the voting shares are listed or traded as the board of the carrier holding corporation shall determine; or (c) where the voting shares of the carrier holding corporation are not listed or traded on any stock exchange or organized market, in such other manner that is intended to obtain fair market value for the shares as the board of the carrier holding corporation shall determine. (3) The net proceeds of sale of holdco excess voting shares sold in accordance with this section shall be the proceeds after the deduction of any commission, tax or other cost of sale. (4) For all purposes of a sale of holdco excess voting shares, the carrier holding corporation is the agent and lawful attorney of the registered holder and of the beneficial owner of the holdco excess voting shares. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Sale, Repurchase or Redemption of Shares Sections 23-25 (5) On completion of the sale of the holdco excess voting shares, the voting rights of those shares that have been suspended shall automatically be restored. 24 (1) Where the board of the carrier holding corporation determines that it is likely that a sale of holdco excess voting shares would have a material adverse effect on the market value of the shares of the carrier holding corporation, the carrier holding corporation may elect, by resolution of its board, to repurchase or redeem the holdco excess voting shares, without further notice to the registered owner, in accordance with this section and sections 25 and 26. (2) The price paid by the carrier holding corporation to repurchase or redeem any holdco excess voting shares shall be (a) the average of the closing price per share of the voting shares for the last 10 trading days during which at least one board lot of voting shares has traded in the period ending on the trading day immediately preceding the date of the redemption or repurchase, on (i) the holdco principal stock exchange, or (ii) where there is no holdco principal stock exchange, such other stock exchange or organized market as the board of the carrier holding corporation shall determine on which the required trading has occurred; or (b) calculated on the basis of their fair market value as of the date of the redemption or repurchase, as determined by the board of the carrier holding corporation, where the required trading of voting shares referred to in paragraph (a) has not occurred on the holdco principal stock exchange or any other stock exchange or organized market. 25 (1) The carrier holding corporation may sell, repurchase or redeem holdco excess voting shares in accordance with section 23 or 24 whether or not the carrier holding corporation possesses the certificate representing the holdco excess voting shares at the time of the sale, repurchase or redemption. (2) Where the carrier holding corporation sells holdco excess voting shares in accordance with section 23, without possessing the certificate representing the excess voting shares, the carrier holding corporation shall issue to the purchaser of the holdco excess voting shares or its nominee a new certificate representing the holdco excess voting shares sold. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Sale, Repurchase or Redemption of Shares Sections 25-26 (3) Where the carrier holding corporation sells, repurchases or redeems holdco excess voting shares, in accordance with section 23 or 24 without possessing the certificate representing the holdco excess voting shares and, after the sale, repurchase or redemption, a person establishes that the person is a bona fide purchaser of the holdco excess voting shares that were sold, repurchased or redeemed, (a) the holdco excess voting shares purchased by the bona fide purchaser are deemed to be, effective on the date of the purchase, validly issued and outstanding voting shares to which voting rights that have been suspended have been restored; and (b) notwithstanding subsection 26(6), the carrier holding corporation is entitled to receive the funds deposited pursuant to subsection 26(1) and, in the case of a sale in accordance with subsection (1), shall add the amount of the deposit to the capital account for the class of voting shares issued. 26 (1) Where there is a sale, repurchase or redemption of holdco excess voting shares in accordance with section 23 or 24, the carrier holding corporation shall, not later than 10 days after the sale, repurchase or redemption, deposit an amount equal to the amount of the net proceeds of the sale or the repurchase or redemption proceeds in a special account in any bank or trust company in Canada selected by the carrier holding corporation. (2) Not later than 30 days after a deposit is made pursuant to subsection (1), the carrier holding corporation shall send a notice to the registered holder of the holdco excess voting shares sold, repurchased or redeemed, and the notice shall state (a) that a specified number of voting shares has been sold, repurchased or redeemed; (b) the amount of the net proceeds of the sale or the repurchase or redemption proceeds; (c) the name and address of the bank or trust company at which the carrier holding corporation has made the deposit of the net proceeds of the sale, or the repurchase or redemption proceeds; (d) that the registered owner may obtain the net proceeds of the sale or the repurchase or redemption proceeds, less the costs of administering the special account, on presentation and surrender of the certificate representing the excess voting shares to the bank or trust company referred to in paragraph (c); and (e) all other relevant particulars of the sale, repurchase or redemption. Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Sale, Repurchase or Redemption of Shares Sections 26-27 (3) The amount of the deposit referred to in subsection (1), less the costs of administration of the special account, shall be paid to the registered holder of the holdco excess voting shares sold, repurchased or redeemed on presentation and surrender by the registered holder of the certificate representing the excess voting shares to the bank or trust company. (4) Any interest earned on any amount deposited in accordance with subsection (1) shall accrue to the benefit of the carrier holding corporation. (5) Where the amount of the deposit referred to in subsection (1) is not claimed by the registered holder of the holdco excess voting shares that were sold, repurchased or redeemed or by the carrier holding corporation within six years after the sale, repurchase or redemption, the deposit shall escheat to Her Majesty in right of Canada and the rights of a bona fide purchaser under section 25 shall be extinguished by such escheat. (6) After a deposit is made pursuant to subsection (1), the registered holder shall not be entitled to any of remaining rights of a registered holder in respect of holdco excess voting shares sold, repurchased or deemed, other than the right to receive the funds so posited in accordance with subsection (3). the the rede(7) Where only a part of the voting shares represented by a certificate is sold, repurchased or redeemed in accordance with section 23 or 24, the carrier holding corporation shall (a) on presentation and surrender of the certificate and at the expense of the registered holder, issue a new certificate representing the balance of the voting shares not sold, repurchased or redeemed; and (b) amend the security register to indicate (i) the name of the new registered holder of the voting shares that have been sold, repurchased or redeemed, and the number of the voting shares that are now registered in that name, and (ii) the remaining number of the voting shares that are registered in the name of the registered holder of the holdco excess voting shares that were sold, repurchased or redeemed. Liability 27 (1) The carrier holding corporation, and any of its directors, officers, employees and agents may rely on its security register or any other of their books or records, or the books or records of its transfer agent or registrar, Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Liability Section 27 referred to in these Regulations, their knowledge, information of which they are in receipt that relates to its status as a qualified corporation or, where the carrier holding corporation is an acquiring corporation, that relates to the criterion set out in subparagraph 17(4)(e)(ii) and any statements made in any affidavit, declaration or evidence filed under these Regulations, and the carrier holding corporation and its directors, officers, employees or agents are not liable in an action for anything done or omitted by them in good faith as a result of any conclusions made by them on the basis of any such register, records, books, knowledge, information or statements, when determining, for the purposes of these Regulations, (a) whether any voting shares are beneficially owned, or controlled, in such a way as to prevent the carrier holding corporation from being a qualified corporation, or where the carrier holding corporation is an acquiring corporation, from satisfying the criterion set out in subparagraph 17(4)(e)(ii); (b) and for the purposes of subsection 16(2) of the Act, the percentage of the voting shares in the carrier that were beneficially owned, and controlled, by Canadians as at July 22, 1987, where the carrier holding corporation is an acquiring corporation; (c) whether any voting shares are holdco excess voting shares; or (d) any other circumstances relevant to the exercise of the powers of the carrier holding corporation and its directors, officers, employees or agents under these Regulations. (2) A corporation, trust, mutual insurance company, partnership, pension fund society, depository or intermediary and any of its directors, officers, employees, trustees or agents, as the case may be, may rely on a security register or any other of their other books or records referred to in these Regulations, or the books or records of its transfer agent or registrar, their knowledge, information of which they are in receipt that relates to their status as Canadians and any statements made in any affidavit, declaration or evidence submitted under these Regulations, and the corporation, trust, mutual insurance company, partnership, depository or intermediary and its directors, officers, employees, trustees or agents, as the case may be, are not liable in an action for anything done or omitted by them in good faith as a result of any conclusions made by them on the basis of any such register, records, books, knowledge, information or statements, when determining, for the purposes of these Regulations, Current to June 20, 2022 Canadian Telecommunications Common Carrier Ownership and Control Regulations PART II Carrier Holding Corporations Liability Section 27 (a) whether any voting shares are beneficially owned, or controlled, in such a way as to prevent (i) the corporation from being a qualified corporation or an acquiring corporation from satisfying the criterion set out in subparagraph 17(4)(e)(ii), (ii) the trust from being a qualified trust, (iii) the mutual insurance company from being a qualified mutual insurance company, (iv) the partnership from being a qualified partnership, or (v) the pension fund society from being a qualified pension society; or (b) any other circumstances relevant to the exercise of the powers of the duties of the corporation, trust, mutual insurance company, partnership, pension fund society, depository or intermediary and its directors, officers, employees, trustees or agents under these Regulations. Current to June 20, 2022

CONSOLIDATION Canadian Agricultural Loans Regulations SOR/99-122 Current to June 20, 2022 Last amended on February 28, 2014 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on February 28, 2014. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on February 28, 2014 TABLE OF PROVISIONS Canadian Agricultural Loans Regulations 1 Interpretation Other Prescribed Purposes for Loans Other Prescribed Animals Consolidation and Refinancing Nature of Interest of the Borrower in Farming Operation Conditions of Loans Rate of Interest Security Registration of Loans Fees and Charges Procedure on Default Procedure for Claims Determination of Loss Repeal *25 Coming into Force Current to June 20, 2022 Last amended on February 28, 2014 ii Registration SOR/99-122 March 11, 1999 FARM IMPROVEMENT AND MARKETING COOPERATIVES LOANS ACT Canadian Agricultural Loans Regulations P.C. 1999-401 March 11, 1999 His Excellency the Governor General in Council, on the recommendation of the Minister of Agriculture and Agri-Food, the Minister of Finance and the Treasury Board, pursuant to sections 4, 6, 10, 12 and 15a of the Farm Improvement and Marketing Cooperatives Loans Actb, hereby makes the annexed Farm Improvement and Marketing Cooperatives Loans and Fees Regulations, 1998. a S.C. 1992, c. 1, s. 67 b R.S., c. 25 (3rd Supp.) Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Interpretation 1 (1) The definitions in this subsection apply in these Regulations. Act means the Canadian Agricultural Loans Act. (Loi) borrower means a farmer or a farm products marketing cooperative. (emprunteur) guaranteed farm improvement loan [Repealed, SOR/ 2014-39, s. 2] (2) The definitions in this subsection apply for the purposes of the Act. additions includes the installation and construction of foundations for buildings and the purchase of materials for that purpose, and the purchase and installation of equipment for, or systems of plumbing, heating, ventilating, air conditioning, sewage disposal or water supply or parts thereof to an existing structure or as part of an increase to an existing structure. (ajout) alteration, with respect to a building, means a structural modification to the exterior or interior of any structure that is designed to improve, modernize or increase the usefulness of a structure and includes (a) the purchase of material for that purpose; (b) the relocation of any equipment; and (c) the modification of any system of plumbing, heating, ventilating, air conditioning, sewage disposal, water supply or electrical system, or any parts thereof. (modification) repair includes the painting of any structure and the purchase of the material and services required for a repair. (réparation) works for drainage means works related to the making of a drainage ditch, tiling and drainage installations and pumping and diking installations and includes works for the prevention of soil erosion by water. (travaux de drainage) SOR/2014-39, s. 2. Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Other Prescribed Purposes for Loans Sections 2-4 Other Prescribed Purposes for Loans 2 For the purpose of paragraph 4(1)(h) of the Act, the other purposes for loans made to farmers are the following: (a) the clearing, breaking, irrigating and reclaiming of land; (b) the conservation of soil and the prevention of soil erosion by the planting of trees and shelter belts; (c) the purchase, movement to and installation on a farm of complete or partially complete structures and, if necessary, the completion of the installed structures; (d) if the cost is $2,000 or more, a repair or overhaul of fencing; (e) if the cost is $2,000 or more, the purchase and planting of trees for syrup production and the purchase and planting of fruit trees, Christmas trees and ginseng; (f) the construction of a road or driveway on a farm; (g) the costs of land transfer taxes and survey, appraisal and legal costs relating to the purchase of additional land; (h) the purchase of a crop storage condominium; (i) the cost of obtaining security on existing assets; and (j) the cost of a fee or charge referred to in section 17. SOR/2014-39, s. 3. Other Prescribed Animals 3 For the purpose of subparagraph 4(1)(c)(iv) of the Act, other prescribed animals are game birds, ostrich, emu and rhea. SOR/2014-39, s. 4. Consolidation and Refinancing 4 The consolidation and refinancing of debts incurred for any of the purposes set out in paragraphs 4(1)(a) to (h) and 6(1)(a) to (d) of the Act are purposes for which the lender may be indemnified. SOR/2014-39, s. 5. Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Consolidation and Refinancing Sections 4-8 Nature of Interest of the Borrower in Farming Operation 5 For the purposes of paragraphs 4(3)(b) and 6(2)(b) of the Act, (a) in the case of a loan in respect of property that does not form part of or is not affixed to real or immovable property, the borrower shall own the property outright or hold rights under a conditional sales contract or term contract; and (b) in the case of a loan in respect of property that forms part of or is affixed to real or immovable property, the borrower shall (i) own the real or immovable property, (ii) lease the real or immovable property pursuant to the Prairie Farm Rehabilitation Act or the Veterans’ Land Act, R.S.C. 1970, c. V-4, or (iii) hold a lease in real or immovable property with the lease term extending at least two years beyond the term of the loan. SOR/2014-39, s. 6. Conditions of Loans 6 [Repealed, SOR/2014-39, s. 7] 7 Every lender shall, at the time of making a loan, require the borrower to give the lender, in addition to any other security referred to in section 15, a written promise to repay the loan signed by the borrower, as a separate document or as an integral part of the lender’s loan document that sets forth the principal amount of the loan, the rate of interest payable on the loan and the repayment terms. 8 No initial loan disbursement may be made for a purchase made more than 60 days before the making of the disbursement. Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Conditions of Loans Sections 9-14 9 Repayment of a loan, other than repayment that is scheduled to be made more frequently by agreement between the borrower and the lender, shall be made in instalments that are payable annually. 10 Full or partial prepayment of a loan shall be made in accordance with the Bank Act. 11 If a loan has a remaining term of fewer than the number of years permitted under paragraph 4(3)(d) or 6(2)(d) of the Act for that type of loan, the lender may renew the loan for additional terms at the rate of interest at the time of renewal if the combined terms do not exceed the maximum term allowed under the Act in respect of that type of loan. 12 In the event of actual or impending default in the repayment of a loan, the lender may, with the approval of the Minister and the borrower, alter or revise any of the terms of the loan, or any agreement in connection with the loan, and that alteration or revision shall not discharge the liability of the Minister in respect of the loan under the Act. SOR/2014-39, s. 8. 13 No security shall be released or substituted by a lender before a loan is paid in full unless authority to do so is obtained in writing from the Minister. SOR/2014-39, s. 9(F). Rate of Interest 14 (1) The maximum rate of interest payable per annum by a borrower in respect of a loan is (a) if the rate of interest on the loan is not fixed, the prime lending rate of the lender plus 1%, as that prime rate is fixed daily during the term of the loan; and (b) if the rate of interest is fixed, the residential mortgage loan rate of the lender for a comparable term plus 1%, as that rate is fixed on the date the funds are disbursed or on an earlier date agreed to in writing by the lender and the borrower. (2) If a loan with a fixed rate of interest is to be extended before the expiry of its term, the interest rate on the loan may be blended, merged or combined with the interest rate fixed on the day of extension for the balance of the proposed term in accordance with the lender’s current practice for that type of loan. Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Security Sections 15-17 Security 15 A lender shall take security for the repayment of a loan in one or more of the following forms, as appropriate: (a) security under section 427 of the Bank Act; (b) security registered in accordance with the applicable personal or movable property legislation in the province; (c) a pledge, hypothecation or movable hypothec; (d) a mortgage or hypothec on real or immovable property; or (e) an assignment of any rights or interest of the borrower under an agreement for sale. SOR/2014-39, s. 10. Registration of Loans 16 (1) A lender shall register every loan with the Minister, in a form approved by the Minister, (a) in the case of a loan made for any purpose set out in any of paragraphs 4(1)(a) to (c), (g) and (h) and 6(1)(a), (d) and (e) of the Act, within 365 days after the date on which the first disbursement is advanced; and (b) in the case of loans made for any purpose set out in paragraph 4(1)(d), (e) or (f) or 6(1)(b) or (c) of the Act, within 365 days after the date on which the first disbursement is advanced. (2) The Minister shall extend the time within which a lender may register the loan on the written application of the lender if the application is received before the expiration of the time set out in paragraph (1)(a) or (b), as the case may be, and the borrower is not in default. SOR/2014-39, s. 11. Fees and Charges 17 (1) A lender shall pay to the Minister at the time of registration of a loan a fee in the amount of 0.85% of the amount of every loan. (2) For the purposes of subparagraphs 4(3)(e)(i) and 6(2)(e)(i) of the Act, the charge is the administration charge in respect of a loan charged by the lender up to a maximum amount of Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Fees and Charges Sections 17-19 (a) the lesser of 0.25% of the loan principal or $250, if the loan is for less than $250,000; and (b) 0.1% of the loan principal, if the loan is for $250,000 or more. SOR/2014-39, s. 12. 18 [Repealed, SOR/2014-39, s. 13] Procedure on Default 19 (1) In this section, the default date is the day after the day on which a payment under a loan was scheduled to have been made but was not made. (2) If a borrower is in default in respect of a payment on a loan made for a purpose set out in subsection 4(1) or 6(1) of the Act, the lender shall register, for a period of 10 years, the security referred to in section 15 that the lender holds with respect to the loan and take any of the following measures that will minimize the loss sustained by the lender in respect of the loan or that will maximize the amount recovered: (a) collect the principal and interest outstanding on the loan; (b) fully realize any security, guarantee or suretyship; (c) realize on any insurance policy under which the lender is the beneficiary; (d) fully implement a compromise settlement with the borrower or with a guarantor or surety or any other person on behalf of the borrower, guarantor or surety that has been approved by the Minister; and (e) take legal proceedings, including the enforcement of any resulting judgment, if the estimated cost of the proceedings is not greater than the estimated amount that may be recovered. (3) Unless a claim for loss has been submitted in accordance with section 20, the lender shall submit a Report on Defaulted Loan to the Minister (a) for the purposes set out in subsection 4(1) of the Act, within six months after the default date; and (b) for the purposes set out in subsection 6(1) of the Act, within 15 days after the default date. SOR/2014-39, s. 14. Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Procedure for Claims Sections 20-21 Procedure for Claims 20 (1) A lender shall take all of the measures described in subsection 19(2) that are applicable before submitting to the Minister a claim for loss sustained as a result of a loan. (2) A claim for loss shall be submitted within 18 months of the default date or, if an extension has been granted by the Minister, then within that extended time period. (3) The Minister shall, on the written request of the lender, extend the period of 18 months so that a lender can continue to carry out the collection measures prior to submitting its claim for loss, if the request is received within 18 months of the default date. (4) A claim for any loss shall be submitted to the Minister in the form approved by the Minister, together with a copy of the borrower’s application form and proof of registration of the security referred to in section 15, if applicable. (5) The lender shall provide the Minister with any other documentation that the Minister may require to justify payment to the lender. (6) The payment is to be made within 60 days after the Minister approves the claim for loss. SOR/2014-39, s. 15. Determination of Loss 21 The amount of loss sustained by a lender as a result of a loan that the Minister is liable to repay the lender is 95% of the total of (a) the unpaid principal of the loan, (b) the accrued interest that was not paid by the borrower before the due date of the first unpaid instalment, (c) the uncollected interest accrued after the date referred to in paragraph (b) and outstanding at the time the claim is approved for payment by the Minister, at the rate of interest specified in the written promise to repay the loan, for a maximum period of 365 days after that date; Current to June 20, 2022 Last amended on February 28, 2014 Canadian Agricultural Loans Regulations Determination of Loss Sections 21-25 (d) the amount of the legal fees, costs and disbursements that have been assessed and allowed under section 13 of the Act and actually incurred by the lender, with or without litigation, in collecting or endeavouring to collect the loan or in protecting the interests of the Minister, less any costs recovered by the lender; and (e) the amount of any other costs or disbursements actually incurred by the lender in collecting or endeavouring to collect the loan or in protecting the interests of the Minister. 22 [Repealed, SOR/2014-39, s. 16] 23 [Repealed, SOR/2014-39, s. 16] Repeal 24 [Repeal] Coming into Force 25 These Regulations come into force on 60 days after the day that these Regulations are published in the Canada Gazette. * * [Note: Regulations in force May 30, 1999.] Current to June 20, 2022 Last amended on February 28, 2014

CONSOLIDATION Cost of Borrowing (Foreign Insurance Companies) Regulations SOR/2001-103 Current to June 20, 2022 Last amended on March 16, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on March 16, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on March 16, 2020 TABLE OF PROVISIONS Cost of Borrowing (Foreign Insurance Companies) Regulations 1 Interpretation Application Cost of Borrowing Calculation Annual Interest Rate Included and Excluded Charges Disclosure — General Manner Timing of Initial Disclosure Disclosure — Content Fixed Interest Loans for a Fixed Amount Variable Interest Loans for a Fixed Amount Lines of Credit Credit Card Applications Credit Cards Changes in Circumstances Amendments to Credit Agreements Renewals of Mortgages or Hypothecs Waiver of Payments Current to June 20, 2022 Last amended on March 16, 2020 ii Cost of Borrowing (Foreign Insurance Companies) Regulations TABLE OF PROVISIONS Cancellation of Optional Services Prepayment of Loans Default Charges Advertising Loans for a Fixed Amount Lines of Credit Credit Cards Interest-free Periods Transitional Repeal Coming into Force SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 Current to June 20, 2022 Last amended on March 16, 2020 iv Registration SOR/2001-103 March 15, 2001 INSURANCE COMPANIES ACT Cost of Borrowing (Foreign Insurance Companies) Regulations P.C. 2001-369 March 15, 2001 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 598 to 606a and 703b of the Insurance Companies Actc, hereby makes the annexed Cost of Borrowing (Foreign Insurance Companies) Regulations. a S.C. 1997, c. 15, ss. 307 to 313 b S.C. 1999, c. 31, s. 145 c S.C. 1991, c. 47 Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Interpretation 1 The definitions in this section apply in these Regulations. Act means the Insurance Companies Act. (Loi) APR means the cost of borrowing for a loan under a credit agreement expressed as an annual rate on the principal referred to in subsection 3(1). (TAC) borrower includes a person to whom a loan is proposed to be made and a holder, or an applicant to become a holder, of a credit card. (emprunteur) credit agreement includes an agreement for a line of credit, a credit card or any kind of loan. (convention de crédit) disbursement charge means a charge, other than one referred to in subsection 5(1), to recover an expense incurred by a foreign company to arrange, document, insure or secure a credit agreement. It includes a charge referred to in paragraphs 5(2)(c) and (f) to (h). (frais de débours) hypothec means a hypothec on immovable property. (hypothèque) principal means the amount borrowed under a credit agreement but does not include any cost of borrowing. (capital) public index means an interest rate, or a variable base rate for an interest rate, that is published at least weekly in a newspaper or magazine of general circulation, or in some media of general circulation or distribution, in areas where borrowers whose credit agreements are governed by that interest rate reside. (indice publié) Application 2 These Regulations apply to credit agreements, other than a credit agreement entered into (a) for business purposes of a borrower; (b) with a borrower that is not a natural person; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Application Sections 2-3 (c) under the terms of the Canada Student Loans Act; or (d) under the terms of any Act of Parliament or of the legislature of a province that relates to student loans and that requires the rate of interest or the discount that may apply to the borrower to be disclosed to the borrower. SOR/2009-263, s. 1. Cost of Borrowing Calculation 3 (1) For the purpose of section 600 of the Act, the cost of borrowing for a loan under a credit agreement, other than a loan obtained through the use of a credit card or line of credit, is to be expressed as an annual rate on the principal, as follows: APR = (C/(T×P)) × 100 where APR is the annual percentage rate cost of borrowing; C is an amount that represents the cost of borrowing within the meaning of section 5 over the term of the loan; P is the average of the principal of the loan outstanding at the end of each period for the calculation of interest under the credit agreement, before subtracting any payment that is due at that time; and T is the term of the loan in years, expressed to at least two decimal points of significance. (2) For the purpose of the APR calculation under subsection (1), (a) the APR may be rounded off to the nearest eighth of a per cent; (b) each instalment payment made on a loan must be applied first to the accumulated cost of borrowing and then to the outstanding principal; (c) a period of (i) one month is 1/12 of a year, (ii) one week is 1/52 of a year, and (iii) one day is 1/365 of a year; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Cost of Borrowing Calculation Sections 3-5 (d) if the annual interest rate underlying the calculation is variable over the period of the loan, it must be set as the annual interest rate that applies on the day that the calculation is made; (e) if there are no instalment payments under a credit agreement, then the APR must be calculated on the basis that the outstanding principal is to be repaid in one lump sum at the end of the term of the loan; and (f) a credit agreement for an amount that comprises, in whole or in part, an outstanding balance from a prior credit agreement is a new credit agreement for the purpose of the calculation. (3) For the purpose of section 600 of the Act, the cost of borrowing for a loan obtained under a credit card agreement or line of credit is to be expressed as an annual rate, as follows: (a) if the loan has a fixed annual interest rate, that annual interest rate; or (b) if the loan has a variable interest rate, the annual interest rate that applies on the date of the disclosure. Annual Interest Rate 4 The APR for a credit agreement is the annual interest rate if there is no cost of borrowing other than interest. Included and Excluded Charges 5 (1) Subject to subsection (2), the cost of borrowing for a loan under a credit agreement, other than an agreement for a credit card or line of credit, consists of all the costs of borrowing under the loan over its term, in particular the interest or discount that applies to the loan in accordance with paragraph 598(a) of the Act, and including the following charges: (a) administrative charges, including charges for services, transactions or any other activity in relation to the loan; (b) charges for the services, or disbursements, of a lawyer or notary that a foreign company required the borrower to retain; (c) insurance charges other than those excluded under paragraphs (2)(a), (f) and (h); Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Cost of Borrowing Included and Excluded Charges Section 5 (d) charges for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the foreign company to the broker; and (e) charges for appraisal, inspection or surveying services, other than those mentioned in paragraph (2)(g), related to property that is security for a loan, if those services are required by the foreign company. (2) The cost of borrowing for a loan does not include (a) charges for insurance on the loan if (i) the insurance is optional, or (ii) the borrower is its beneficiary and the amount insured reflects the value of an asset that is security for the loan; (b) charges for an overdraft; (c) fees paid to register documents or obtain information from a public registry about security interests related to property given as security; (d) penalty charges for the prepayment of a loan; (e) charges for the services, or disbursements, of a lawyer or notary, other than those mentioned in paragraph (1)(b); (f) charges for insurance against defects in title to real or immovable property, if the insurance is paid for directly by the borrower; (g) charges for appraisal, inspection or surveying services provided directly to the borrower in relation to property that is security for a loan; (h) charges for insurance against default on a high-ratio mortgage or hypothec; (i) fees to maintain a tax account that are (i) required for a mortgage or hypothec referred to in paragraph (h), or (ii) optional; (j) any fee to discharge a security interest; or (k) default charges. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Cost of Borrowing Included and Excluded Charges Sections 5-6 Disclosure — General Manner 6 (1) For the purpose of subsection 599(1) of the Act, a foreign company that grants credit must, in writing, provide the borrower with a disclosure statement that provides the information required by these Regulations to be disclosed. (2) A disclosure statement may be a separate document or may be part of a credit agreement or an application for a credit agreement. (2.1) For a disclosure statement that is part of a credit agreement in respect of a loan, a line of credit or a credit card or an application for a credit card, (a) the disclosure statement must be presented in a consolidated manner in a single location in that agreement or application; and (b) the applicable information box, as set out in one of Schedules 1 to 5, containing the information referred to in that Schedule, must be presented at the beginning of the agreement or application. (2.2) For a disclosure statement that is separate from the credit agreement or the application, (a) the disclosure statement must be provided before entering into the agreement or together with the agreement or the application; and (b) the applicable information box, as set out in one of Schedules 1 to 5, containing the information referred to in that Schedule, must be presented at the beginning of the disclosure statement. (2.3) Numbers that are set out in the information box, including numbers that refer to an interest rate, a time period, a date or a dollar amount, are not required to be repeated in the disclosure statement but may instead be referenced in it. (2.4) In order to maximize its legibility, the information in the information box must be presented with (a) text in an easily readable font style and font size of at least Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — General Manner Sections 6-6.1 (i) 12 points, with bold font for titles and numbers, including numbers that refer to an interest rate, a time period, a date or a dollar amount, and (ii) 10 points for any other text; (b) standard spacing between words and characters, such that the text does not appear to be in a font smaller than a 10-point font; (c) margins above, below and to either side of the text so that white space is provided around the text and the text is clearly visible; and (d) dark text on a light background in order to maximize the contrast so that the text is clearly visible. (3) Information disclosed in a disclosure statement may be based on an assumption or estimate if the assumption or estimate is reasonable and the information disclosed by it (a) cannot be known by the foreign company when it makes the statement; and (b) is identified to the borrower as an assumption or estimate. (4) Any disclosure that is required to be made by a foreign company under these Regulations must be made in language, and presented in a manner, that is clear, simple and not misleading. (5) [Repealed, SOR/2009-263, s. 2] (6) A disclosure statement that is sent to the borrower by mail is considered to be provided to the borrower on the fifth business day after the postmark date. SOR/2009-263, s. 2; SOR/2014-273, s. 31(F); SOR/2020-47, s. 30. 6.1 (1) Subject to subsections (2) and (3), if a foreign company enters into a credit agreement with two or more borrowers, it must provide the disclosure statement referred to in subsection 6(1) to all of the borrowers. (2) If all of the borrowers have consented, orally or in writing, in paper or electronic form, to the provision of the disclosure statement to one of the borrowers on their behalf, the foreign company must provide the statement to that borrower. (3) If two or more but not all of the borrowers have consented, orally or in writing, in paper or electronic form, to the provision of the disclosure statement on their behalf to one of the consenting borrowers, the foreign company may provide the statement to that borrower on Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — General Manner Sections 6.1-8 their behalf, if it also provides the statement to every borrower that has not so consented. (4) If the consent referred to in subsection (2) or (3) is given orally by a borrower, the foreign company must provide confirmation of that consent to the borrower in writing, in paper or electronic form. SOR/2009-263, s. 3; SOR/2020-47, s. 31. Timing of Initial Disclosure 7 (1) A foreign company that proposes to enter into a credit agreement with a borrower must provide the borrower with the initial disclosure statement required by these Regulations on or before the earlier of the making of a payment, other than a disbursement charge, in relation to the credit agreement by the borrower and (a) two clear business days before the entering into the credit agreement by the borrower and the foreign company, in the case of a credit agreement for a mortgage or hypothec; or (b) the entering into the credit agreement by the borrower and the foreign company, in any other case. (2) Paragraph (1)(a) does not apply if (a) the borrower consents to being provided with the initial disclosure statement for the credit agreement in accordance with paragraph (1)(b); (b) the borrower obtains independent legal advice; (c) a rescission period of at least two clear business days is provided in the credit agreement; or (d) favourable terms that reduce the cost of borrowing are provided in the credit agreement. SOR/2009-263, s. 4; SOR/2014-273, s. 32(F); SOR/2016-142, s. 15; SOR/2020-47, s. 32. Disclosure — Content Fixed Interest Loans for a Fixed Amount 8 (1) A foreign company that enters into a credit agreement for a loan for a fixed interest rate for a fixed Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Fixed Interest Loans for a Fixed Amount Section 8 amount, to be repaid on a fixed future date or by instalment payments, must provide the borrower with an initial disclosure statement that includes the following information: (a) the principal amount of the loan; (b) the amount of the advance, or any advances, of the principal and when it is, or they are, to be made; (c) the total amount of all payments; (d) the cost of borrowing over the term of the loan, expressed as an amount; (e) the term of the loan, and the period of amortization if different from the term; (f) the annual interest rate and the circumstances under which it is compounded, if any; (g) the APR, when it differs from the annual interest rate; (h) the date on and after which interest is charged and information concerning any period during which interest does not accrue; (i) the amount of each payment and when it is due; (j) the fact that each payment made on a loan must be applied first to the accumulated cost of borrowing and then to the outstanding principal; (k) information about any optional service in relation to the credit agreement that the borrower accepts, the charges for each optional service and the conditions under which the borrower may cancel the service if that information is not disclosed in a separate statement before the optional service is provided; (l) the disclosure required by paragraph 601(1)(a) of the Act, including a description of any components that comprise a formula to calculate a rebate, charge or penalty in the event that the borrower exercises the right to repay the amount borrowed before the maturity of the loan and, if section 17 applies, the formula set out in subsection 17(4); (m) the disclosure required by paragraph 601(1)(b) of the Act, including default charges that may be imposed under section 18; (n) the property, if any, over which the foreign company takes a security interest under the credit agreement; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Fixed Interest Loans for a Fixed Amount Sections 8-9 (o) any charge for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the foreign company to the broker; (p) the existence of a fee to discharge a security interest and the amount of the fee on the day that the statement was provided; and (q) the nature and amount of any other charge, other than interest charges; (2) If the missing of a scheduled instalment payment or the imposition of a default charge for a missed scheduled instalment payment increases the outstanding balance of a loan referred to in subsection (1) with the result that each subsequently scheduled instalment payment does not cover the interest accrued during the period for which it was scheduled, the foreign company must, at most 30 days after the missed payment or the imposition of the default charge, provide the borrower with a subsequent disclosure statement that describes the situation and its consequences. Variable Interest Loans for a Fixed Amount 9 (1) A foreign company that enters into a credit agreement for a loan with a variable interest rate for a fixed amount, to be repaid on a fixed future date or by instalment payments, must provide an initial disclosure statement that includes the following information in addition to that required by section 8: (a) the annual rate of interest that applies on the date of the disclosure; (b) the method for determining the annual interest rate and when that determination is made; (c) the amount of each payment based on the annual interest rate that applies on the date of the disclosure and the dates when those payments are due; (d) the total amount of all payments and of the cost of borrowing based on that annual interest rate; (e) if the loan is to be paid by instalment payments and the amount to be paid is not adjusted automatically to reflect changes in the annual interest rate that apply to each instalment payment, (i) the triggering annual interest rate above which the amount paid under a scheduled instalment payment on the initial principal does not cover the interest due on the instalment payment, and Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Variable Interest Loans for a Fixed Amount Sections 9-10 (ii) the fact that negative amortization is possible; and (f) if the loan does not have regularly scheduled payments, (i) the conditions that must occur for the entire outstanding balance, or part of it, to become due, or (ii) which provisions of the credit agreement set out those conditions. (2) If the variable interest rate for the loan is determined by adding or subtracting a fixed percentage rate of interest to or from a public index that is a variable rate, the foreign company must, at least once every 12 months, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the annual interest rate at the beginning and end of the period covered by the disclosure; (b) the outstanding balance at the beginning and end of the period covered by the disclosure; and (c) the amount of each instalment payment due under a payment schedule and the time when each payment is due, based on the annual interest rate that applies at the end of the period covered by the disclosure. (3) If the variable interest rate for the loan is determined by a method other than that referred to in subsection (2), the foreign company must, at most 30 days after increasing the annual interest rate by more than 1% above the most recently disclosed rate, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the new annual interest rate and the date on which it takes effect; and (b) the amount of each instalment payment and the time when each payment is due, for payments that are affected by the new annual interest rate. Lines of Credit 10 (1) A company that enters into a credit agreement for a line of credit must provide the borrower with an initial disclosure statement that includes the following information: (a) the initial credit limit, if it is known at the time the disclosure is made; (b) the annual interest rate, or the method for determining it if it is variable; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Lines of Credit Section 10 (c) the nature and amounts of any non-interest charges; (d) the minimum payment during each payment period or the method for determining it; (e) each period for which a statement of account is to be provided; (f) the date on and after which interest accrues and information concerning any grace period that applies; (g) the particulars of the charges or penalties referred to in paragraph 601(1)(b) of the Act, including default charges that may be imposed under section 18 of these Regulations; (h) the property, if any, over which the foreign company takes a security interest under the credit agreement; (i) information about any optional service in relation to the credit agreement that the borrower accepts, the charges for each optional service and the conditions under which the borrower may cancel the service if that information is not disclosed in a separate statement before the optional service is provided; (j) a local or toll-free telephone number, or a telephone number with a prominent indication that collect calls are accepted, that the borrower may use to get information about the account during the foreign company’s regular business hours; and (k) any charge for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the foreign company to the broker. (2) If the initial credit limit is not known when the initial disclosure statement is made, the foreign company must disclose it in (a) the first statement of account provided to the borrower; or (b) a separate statement that the borrower receives on or before the date on which the borrower receives that first statement of account. (3) Subject to subsections (4) and (5), the foreign company must, at least once a month, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the period covered and the opening and closing balances in the period; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Lines of Credit Sections 10-11 (b) an itemized statement of account that discloses each amount credited or charged, including interest, and the dates when those amounts were posted to the account; (c) the sum for payments and the sum for credit advances and non-interest and interest charges; (d) the annual interest rate that applied on each day in the period and the total of interest charged under those rates in the period; (e) the credit limit and the amount of credit available at the end of the period; (f) the minimum payment and its due date; (g) the borrower’s rights and obligations regarding any billing error that may appear in the statement of account; and (h) a local or toll-free telephone number, or a telephone number with a prominent indication that collect calls are accepted, that the borrower may use to get information about the account during the foreign company’s regular business hours. (4) The subsequent periodic disclosure statement is not required to be provided for a period during which there have been no advances or payments and (a) there is no outstanding balance at the end of the period; or (b) the borrower has notice that their credit agreement has been suspended or cancelled due to default and the foreign company has demanded payment of the outstanding balance. (5) The subsequent periodic disclosure statement may be provided once in a three-month period, either in respect of that period or in respect of the last month of that period, if, during that period, (a) there have been no advances or payments; (b) there is an outstanding balance of less than $10; and (c) no interest or fee is being charged or accrued. SOR/2009-263, s. 5. Credit Card Applications 11 (1) A foreign company that issues credit cards and that distributes an application form for credit cards must specify the following information in the form or in a Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Credit Card Applications Sections 11-12 document accompanying it, including the date on which each of the matters mentioned takes effect: (a) in the case of a credit card with a (i) fixed rate of interest, the annual interest rate, or (ii) variable interest rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the public index and the fixed percentage rate to be added or subtracted from it; (b) the day on and after which interest accrues and information concerning any grace period that applies; and (c) the amount of any non-interest charges. (2) If the information box set out in Schedule 4, containing the information required by paragraph 6(2.1)(b) or (2.2)(b), as applicable, is included in an application form for a credit card or accompanies that application form, the foreign company is considered to have met the requirements of subsection (1). (3) If an applicant for a credit card applies by telephone or any electronic means, the foreign company must disclose to them the information required by paragraphs (1)(a) to (c) at the time of the application. (4) If a foreign company that issues credit cards solicits applications for them in person, by mail, by telephone or by any electronic means, the information required by paragraphs (1)(a) and (c) must be disclosed at the time of the solicitation. SOR/2009-263, s. 6; SOR/2014-273, s. 33(F). Credit Cards 12 (1) A foreign company that enters into a credit agreement for a credit card must provide the borrower with an initial disclosure statement that includes the following information in addition to that required by paragraphs 10(1)(a) and (c) to (k): (a) the manner in which interest is calculated and the information required by paragraph 11(1)(a); (b) if the borrower is required by the credit agreement to pay the outstanding balance in full on receiving a statement of account, (i) mention of that requirement, (ii) the grace period by the end of which the borrower must have paid that balance, and Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Credit Cards Section 12 (iii) the annual interest rate charged on any outstanding balance not paid when due; (c) if a lost or stolen credit card is used in an unauthorized manner, the maximum liability of the borrower is the lesser of $50 and the maximum set by the credit agreement; (d) if a transaction is entered into at an automated teller machine by using the borrower’s personal identification number, the liability incurred by the transaction is, despite paragraph (c), the maximum liability; and (e) if the foreign company has received a report from the borrower, whether written or verbal, of a lost or stolen credit card, the borrower has no liability to pay for any transaction entered into through the use of the card after the receipt of the report. (2) If the initial credit limit is not known when the initial disclosure statement is made, the foreign company must disclose it in (a) the first statement of account provided to the borrower; or (b) a separate statement that the borrower receives on or before the date on which the borrower receives that first statement of account. (3) Despite section 13, if a credit agreement for a credit card is amended, the foreign company must, in writing and 30 days or more before the amendment takes effect, disclose to the borrower the changes to the information required to be disclosed in the initial statement other than any of those changes that involve (a) a change in the credit limit; (b) an extension to the grace period; (c) a decrease in non-interest charges or default charges referred to in paragraphs 10(1)(c) and (g); (d) a change concerning information about any optional service in relation to the credit agreement that is referred to in paragraph 10(1)(i); (e) a change in a variable interest rate referred to in subparagraph 11(1)(a)(ii) as a result of a change in the public index referred to in that subparagraph; and (f) a decrease in the fixed rate of interest or a decrease in the fixed percentage rate of interest referred to in subparagraph 11(1)(a)(ii). Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Credit Cards Section 12 (4) An amendment referred to in any of paragraphs (3)(a) to (d) or (f) must be disclosed not later than in the first subsequent periodic disclosure statement that is provided after the date of the amendment. (5) Subject to subsections (8) and (9), a foreign company that issues credit cards must provide borrowers with supplementary disclosure statements on a regular periodic basis, at least once a month, that disclose the information referred to in paragraphs 10(3)(a) and (d) to (h) and that, in addition, contain the following information: (a) an itemized statement of account that describes each transaction and discloses each amount credited or charged, including interest, and the dates when those amounts were posted to the account; (b) the amount that the borrower must pay, on or before a specified due date, in order to have the benefit of a grace period; (c) the sum for payments and the sum for purchases, credit advances and interest and non-interest charges; (d) subject to subsection (7), an estimate of the length of time in months and years that would be required to pay in full the outstanding balance set out in the supplementary disclosure statement, based on the assumption that (i) the minimum payment set out in that statement and in each subsequent supplementary disclosure statement will be made on its corresponding due date, (ii) the annual interest rate that applies on the date of the supplementary disclosure statement in respect of purchases of goods or services, or that, based on the information available on that date, is expected to apply in respect of such purchases after a period during which a promotional or special introductory interest rate applies, will be applied to the outstanding balance until it is paid, (iii) the outstanding balance is rounded up to the nearest hundred dollars for the purpose of arriving at that estimate, and, (iv) a year is considered to consist of not less than 360 days and not more than 366 days; and (e) if the annual interest rate that applies on the date of the supplementary disclosure statement, other than a variable interest rate referred to in Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Disclosure — Content Credit Cards Sections 12-13 subparagraph 11(1)(a)(ii) or an interest rate that has been disclosed to a borrower under subsection (3), could increase in the next period, the circumstances that would give rise to that increase and any new rate of interest that would apply in the next period as a result of the increase. (6) For the purpose of paragraph (5)(a), an itemized statement of account is adequate if it permits the borrower to verify each transaction described by linking it with a transaction record provided to the borrower. (7) The estimate referred to in paragraph (5)(d) is not required to be provided if the borrower is required to pay the outstanding balance in full on receiving a statement of account. (8) The supplementary disclosure statement is not required to be provided for a period during which there have been no advances or payments and (a) there is no outstanding balance at the end of the period; or (b) the borrower has notice that their credit agreement has been suspended or cancelled due to default and the foreign company has demanded payment of the outstanding balance. (9) The supplementary disclosure statement may be provided once in a three-month period, either in respect of that period or in respect of the last month of that period, if, during that period, (a) there have been no advances or payments; (b) there is an outstanding balance of less than $10; and (c) no interest or fee is being charged or accrued. SOR/2009-263, ss. 7, 12(F); SOR/2014-273, s. 34(F). Changes in Circumstances Amendments to Credit Agreements 13 (1) Subject to subsection (2), if a credit agreement is amended, the foreign company must, not later than 30 days after the day on which the amendment is made, disclose in writing to the borrower any resulting changes to the information that was required to be disclosed in the initial disclosure statement. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Changes in Circumstances Amendments to Credit Agreements Sections 13-15 (2) If a credit agreement for a fixed amount has a schedule for instalment payments and the schedule is amended, the foreign company must, not later than 30 days after the day on which the amendment is made, disclose in writing to the borrower the amended payment schedule and any increase in the total amount to be paid or in the cost of borrowing as a result of that amendment. SOR/2009-263, s. 8. Renewals of Mortgages or Hypothecs 14 (1) If a credit agreement for a loan secured by a mortgage or hypothec is to be renewed on a specified date, the foreign company must, at least 21 days before the date, provide the borrower with a subsequent disclosure statement that contains the information required to be disclosed by (a) section 8, if the credit agreement is for a fixed interest rate; or (b) section 9, if the credit agreement is for a variable interest rate. (2) The subsequent disclosure statement referred to in subsection (1) must specify that (a) no change that increases the cost of borrowing will be made to the credit agreement between the transmission of the subsequent disclosure statement and the renewal of the credit agreement; and (b) the borrower’s rights under the credit agreement continue, and the renewal does not take effect, until the day that is the later of the date specified for its renewal and 21 days after the borrower receives the statement. (3) A foreign company that does not intend to renew a credit agreement for a loan secured by a mortgage or hypothec after its term ends shall, at least 21 days before the end of the term, notify the borrower of that intention. Waiver of Payments 15 (1) If a foreign company, under a credit agreement for a loan for a fixed amount, waives a payment without waiving the accrual of interest during the period covered by the payment, the foreign company must, in an offer to Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Changes in Circumstances Waiver of Payments Sections 15-16 make such a waiver, disclose in a prominent manner that interest will continue to accrue during that period if the offer is accepted. (2) If a foreign company offers to waive a payment under a credit agreement for a line of credit or a credit card, the foreign company must, with the offer, disclose in a prominent manner whether interest will continue to accrue during any period covered by the offer if the offer is accepted. Cancellation of Optional Services 16 (1) A disclosure statement made in relation to a credit agreement under which optional services, including insurance services, are provided on an on-going basis must specify that (a) the borrower may cancel the optional service by notifying the foreign company that the service is to be cancelled effective as of the day that is the earlier of one month after the day that the disclosure statement was provided to the borrower, determined in accordance with subsection 6(6), and the last day of a notice period provided for in the credit agreement; and (b) the foreign company shall refund or credit the borrower with the proportional amount, calculated in accordance with the formula set out in subsection (2), of any charges for the service paid for by the borrower or added to the balance of the loan, but unused as of the cancellation day referred to in the notice. (2) The proportion of charges to be refunded or credited to a borrower shall be determined in accordance with the formula R = A × ((n-m)/n) where R is the amount to be refunded or credited; A is the amount of the charges; n is the period between the imposition of the charge and the time when the services were, before the cancellation, scheduled to end; and m is the period between the imposition of the charge and the cancellation. (3) Subsection (1) is subject to any provincial laws that apply to the cancellation of services that are referred to in that subsection. SOR/2020-47, s. 33. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Changes in Circumstances Prepayment of Loans Sections 17-18 Prepayment of Loans 17 (1) This section applies to loans for fixed amounts of credit, except mortgage or hypothec loans. (2) A borrower under a credit agreement may prepay (a) the outstanding balance of a credit agreement, at any time, without incurring any charge or penalty for making the prepayment; or (b) a part of the outstanding balance (i) on the date of any scheduled payment, if payments are scheduled once a month or more often, or (ii) at any time but only once a month, in any other case. (3) A borrower under a credit agreement who prepays (a) the outstanding balance must be refunded or credited with the proportional amount of any non-interest charges, except for disbursement charges, paid by the borrower or added to that balance, calculated in accordance with the formula set out in subsection (4); and (b) a part of the outstanding balance is not entitled to a refund or credit related to non-interest charges mentioned in paragraph (a). (4) The proportion of non-interest charges to be refunded or credited to a borrower shall be determined in accordance with the formula R = A × ((n-m)/n) where R is the amount to be refunded or credited; A is the amount of the non-interest charges; n is the period between the imposition of the non-interest charge and the scheduled end of the term of the loan; and m is the period between the imposition of the non-interest charge and the prepayment. SOR/2009-263, s. 9(F). Default Charges 18 If a borrower under a credit agreement fails to make a payment when it becomes due or fails to comply with an obligation in the agreement, in addition to interest, Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Changes in Circumstances Default Charges Sections 18-21 the foreign company may impose charges for the sole purpose of recovering the costs reasonably incurred (a) for legal services retained to collect or attempt to collect the payment; (b) in realizing on any security interest taken under the credit agreement or in protecting such a security interest, including the cost of legal services retained for that purpose; or (c) in processing a cheque or other payment instrument that the borrower used to make a payment under the loan but that was dishonoured. Advertising Loans for a Fixed Amount 19 (1) A foreign company that advertises a loan involving a fixed amount of credit in an advertisement that makes a representation of the interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the APR and the term of the loan. The APR must be provided at least as prominently as the representation and in the same manner, whether visually or aurally, or both. (2) If the APR or the term of the loan is not the same for all loans to which the advertisement relates, the disclosure must be based on an example of a loan that fairly depicts all those loans and is identified as a representative example of them. Lines of Credit 20 A foreign company that advertises a loan involving a line of credit in an advertisement that makes a representation of the annual interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the annual rate of interest on the date of the advertisement and any initial or periodic non-interest charges at least as prominently as the representation and in the same manner, whether visually or aurally, or both. SOR/2009-263, s. 10(F). Credit Cards 21 A foreign company that advertises a credit card in an advertisement that makes a representation of the annual interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations Advertising Credit Cards Sections 21-25 the annual rate of interest on the date of the advertisement and any initial or periodic non-interest charges at least as prominently as the representation and in the same manner, whether visually or aurally, or both. Interest-free Periods 22 (1) A foreign company that finances a transaction depicted in an advertisement that involves a representation, express or implied, that a period of a loan is free of any interest charges must ensure that the advertisement discloses in a manner equally as prominent as the representation, if it is expressed, or in a prominent manner otherwise, whether or not interest, due after the period, accrues during the period. (2) If interest does not accrue during the period, the advertisement must also disclose any conditions that apply to the forgiving of the accrued interest and the APR, or the annual interest rate in the case of credit cards or lines of credit, for a period when those conditions are not met. Transitional 23 These Regulations apply to the renewal or ongoing administration of a credit agreement that was entered into before these Regulations came into force. Repeal 24 [Repeal] Coming into Force 25 These Regulations September 1, 2001. Current to June 20, 2022 Last amended on March 16, 2020 come into force on Cost of Borrowing (Foreign Insurance Companies) Regulations SCHEDULE 1 SCHEDULE 1 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Fixed Interest Loan for a Fixed Amount Referred to in Subsection 8(1) Principal Amount (Indicate the principal amount of the loan.) Annual Interest Rate (Indicate the applicable annual interest rate and provide a brief description of how the interest is compounded, if applicable, and charged.) (Indicate the APR, if it differs from the Annual Percentage Rate annual interest rate, and provide a brief description of how it is determined.) Term (Indicate the number of months or years of the term of the loan and whether the term is open or closed, and provide a brief explanation of what “open” or “closed”, as applicable, means.) Date of Advance (Indicate the date on which the principal amount of the loan is to be advanced and the date on which interest is to begin to be charged.) Payments (Indicate the amount of each payment and the date on which each payment is due and provide a brief description of the components of a payment and the frequency of the payments.) Amortization Period (Indicate the number of months or years of the amortization period, if that period is different from the term of the loan.) Prepayment Privilege (Provide a brief description of the conditions under which a borrower may repay a greater portion of the loan than required in any given period without incurring penalty charges for the prepayment of the loan, if applicable.) Prepayment Charges (Indicate the amount of the penalty charges, if any, for prepayment of the loan or provide a brief explanation of the manner in which the penalty charges are calculated.) Default Insurance (Indicate the amount of charges for insurance against default on a highratio mortgage or hypothec, if any.) Other Fees (Provide a list of the types and amounts of any other charges, other than interest charges.) SOR/2009-263, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations SCHEDULE 2 SCHEDULE 2 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Variable Interest Loan for a Fixed Amount Referred to in Subsection 9(1) Principal Amount (Indicate the principal amount of the loan.) Annual Interest Rate (Indicate the annual interest rate that applies on the date of the disclosure statement and provide a brief description of how the interest is compounded, if applicable, and charged.) Determination of (Provide a brief description of the method for determining the annual Interest interest rate and the date that the determination is made.) (Indicate the APR, if it differs from the Annual Percentage Rate annual interest rate, and provide a brief description of how it is determined.) Term (Indicate the number of months or years of the term of the loan, and whether it is open or closed, and provide a brief explanation of what “open” or “closed”, as applicable, means.) Date of Advance (Indicate the date on which the principal amount of the loan is to be advanced and the date on which interest is to begin to be charged.) Payments (Indicate the amount of each payment, based on the annual interest rate that applies on the date of the disclosure statement, and the date on which each payment is due and provide a brief description of the components of a payment and the frequency of the payments.) Amortization Period (Indicate the number of months or years of the amortization period, if that period is different from the term of the loan.) Prepayment Privilege (Provide a brief description of the conditions under which a borrower may repay a greater portion of the loan than required in any given period without incurring penalty charges for the prepayment of the loan, if applicable.) Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations SCHEDULE 2 Prepayment Charges (Indicate the amount of the penalty charges, if any, for prepayment of the loan or provide a brief explanation of the manner in which the penalty charges are calculated.) Default Insurance (Indicate the amount of charges for insurance against default on a highratio mortgage or hypothec, if any.) Other Fees (Provide a list of the types and amounts of any other charges, other than interest charges.) SOR/2009-263, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations SCHEDULE 3 SCHEDULE 3 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Line of Credit Referred to in Subsection 10(1) Initial Credit Limit (Indicate the initial credit limit, if it is known on the date of the disclosure statement.) Annual Interest Rate (Indicate the applicable annual interest rate and, if it is a variable rate, provide a brief description of the method for determining it.) Date from which (Indicate the date on and after which interest accrues and provide Interest Is information respecting the grace Charged period or, if no grace period applies, an indication to that effect.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-263, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations SCHEDULE 4 SCHEDULE 4 (Subsections 6(2.1) and (2.2) and 11(2)) Information Box — Application Form for a Credit Card Referred to in Subsection 11(1) Annual Interest Rate (Indicate the applicable annual interest rate or, if it is a variable rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the name of the public index and the fixed percentage rate to be added to or subtracted from that index and the date on which that rate takes effect.) Interest-free Grace Period (Indicate the length of the interest-free grace period in days, if any, and the circumstances in which it applies or, if no interest-free grace period applies, an indication to that effect.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levie, or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-263, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Foreign Insurance Companies) Regulations SCHEDULE 5 SCHEDULE 5 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Credit Card Referred to in Subsection 12(1) Initial Credit Limit (Indicate the initial credit limit, if it is known on the date of the disclosure statement.) Annual Interest Rate (Indicate the applicable annual interest rate or, if it is a variable rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the name of the public index and the fixed percentage rate to be added to or subtracted from that index and the date on which that rate takes effect.) Interest-free Grace Period (Indicate the length of the interest-free grace period in days, if any, and the circumstances in which it applies or, if no interest-free grace period applies, an indication to that effect.) Determination of Interest (Provide a brief description of the manner in which interest is calculated and the date on which that calculation is made.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-263, s. 11. Current to June 20, 2022 Last amended on March 16, 2020

CONSOLIDATION Critical Habitat of the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta Population Order SOR/2015-241 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Critical Habitat of the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta Population Order 1 Application Coming into Force Current to June 20, 2022 ii Registration SOR/2015-241 November 20, 2015 SPECIES AT RISK ACT Critical Habitat of the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta Population Order Whereas the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta population is a wildlife species that is listed as a threatened species in Part 3 of Schedule 1 to the Species at Risk Acta; Whereas the recovery strategy that identified the critical habitat of that species, entitled Recovery Strategy for the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta Populations in Canada, was included in the public registry on March 28, 2014; Whereas a portion of the critical habitat of that species is in a place referred to in subsection 58(2) of that Act and, under subsection 58(5) of that Act, that portion must be excluded from the annexed Order; And whereas, pursuant to subsection 58(5) of that Act, the Minister of Fisheries and Oceans has consulted with the Minister responsible for the Parks Canada Agency, namely, the Minister of the Environment, with respect to the annexed Order; Therefore, the Minister of Fisheries and Oceans, pursuant to subsections 58(4) and (5) of the Species at Risk Acta, makes the annexed Critical Habitat of the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta Population Order. Ottawa, November 20, 2015 HUNTER TOOTOO Minister of Fisheries and Oceans a S.C. 2002, c. 29 Current to June 20, 2022 Critical Habitat of the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta Population Order Application 1 Subsection 58(1) of the Species at Risk Act applies to the critical habitat of the Westslope Cutthroat Trout (Oncorhynchus clarkii lewisi) Alberta population — which is identified in the recovery strategy for that species that is included in the Species at Risk Public Registry — other than the portion of that critical habitat that is already protected under that subsection because it is in a place referred to in subsection 58(2) of that Act, more specifically, in Banff National Park of Canada as described in Part 2 of Schedule 1 to the Canada National Parks Act. Coming into Force 2 This Order comes into force on the day on which it is registered. Current to June 20, 2022

CONSOLIDATION Continuation of Amalgamated or Merged Corporations Regulations SOR/2003-204 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Continuation of Amalgamated or Merged Corporations Regulations 1 Prescribed Purposes Coming into Force Current to June 20, 2022 ii Registration SOR/2003-204 June 5, 2003 EXCISE ACT, 2001 Continuation of Amalgamated Corporations Regulations P.C. 2003-858 or Merged June 5, 2003 Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001a, hereby makes the annexed Continuation of Amalgamated or Merged Corporations Regulations. a S.C. 2002, c. 22 Current to June 20, 2022 Continuation of Amalgamated or Merged Corporations Regulations Prescribed Purposes 1 For the purposes of section 213 of the Excise Act, 2001, the purpose of applying any provision of Parts 5 and 6, other than section 213, of that Act is a prescribed purpose. Coming into Force 2 These Regulations take effect on July 1, 2003. Current to June 20, 2022

CONSOLIDATION Canadian Forces Compulsory Early Superannuation Regulations SOR/64-444 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Canadian Forces Compulsory Early Superannuation Regulations Current to June 20, 2022 ii Registration SOR/64-444 October 29, 1964 APPROPRIATION ACT NO. 7, 1964 APPROPRIATION ACTS Canadian Forces Compulsory Early Superannuation Regulations P.C. 1964-1669 October 29, 1964 His Excellency the Governor General in Council, on the recommendation of the Minister of National Defence, pursuant to Vote 56a of the Appropriation Act No. 7, 1964, is pleased hereby to make the annexed Canadian Forces Compulsory Early Superannuation Regulations. Current to June 20, 2022 Canadian Forces Compulsory Early Superannuation Regulations 1 These Regulations may be cited as the Canadian Forces Compulsory Early Superannuation Regulations. 2 In these Regulations all words and expressions have the same meaning as in the Canadian Forces Superannuation Act. 3 A contributor who, having served in the forces for ten or more years, is compulsorily retired from the forces before reaching retirement age during the period commencing on the 7th day of May, 1964 and ending two years thereafter due to a reduction in the total number of members of the forces shall, in the event that the Service Pension Board determines that the said retirement (a) was, in fact, by reason of a reduction in the total number of members of the forces arising out of reductions in establishments of the regular forces, and (b) was not by reason of inefficiency in the performance of duties, misconduct or pursuant to a request made by the contributor, be deemed for the purpose of subsection (3) of section 10 of the Canadian Forces Superannuation Act to have served in the forces for twenty or more years if, except for these Regulations, the contributor would upon his retirement be entitled to a reduced annuity pursuant to clause (A) of subparagraph (ii) of paragraph (c) of subsection (3) of section 10 of that Act. Current to June 20, 2022

CONSOLIDATION Customs Drawback on Toy Skins Regulations SOR/80-337 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting a Drawback on Customs Duties Paid on Toy Skins Used in the Manufacture of Stuffed Toys 1 Short Title Interpretation General Current to June 20, 2022 ii Registration SOR/80-337 May 9, 1980 CUSTOMS TARIFF Customs Drawback on Toy Skins Regulations P.C. 1980-1214 May 8, 1980 His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 273 of the Customs Act, is pleased hereby to make the annexed Regulations respecting a drawback on customs duties paid on toy skins used in the manufacture of stuffed toys. Current to June 20, 2022 Regulations Respecting a Drawback on Customs Duties Paid on Toy Skins Used in the Manufacture of Stuffed Toys Short Title 1 These Regulations may be cited as the Customs Drawback on Toy Skins Regulations. Interpretation 2 In these Regulations, Canadian fabric means a fabric that has been woven or knitted in Canada, whether or not it contains imported materials; (tissu canadien) drawback period means any of the following periods that is selected by a manufacturer who has not before selected any part of that period: (a) the twelve month period before January 1, 1981, January 1, 1982, January 1, 1983, January 1, 1984, January 1, 1985 or January 1, 1986, or (b) the six month period before July 1, 1980, January 1, 1981, July 1, 1981, January 1, 1982, July 1, 1982, January 1, 1983, July 1, 1983, January 1, 1984, July 1, 1984, January 1, 1985, July 1, 1985 or January 1, 1986; (période de drawback) manufacturer means any person engaged in the manufacture of stuffed toys in Canada; (fabricant) Minister means the Minister of National Revenue; (ministre) toy skin means the unfilled outer covering of a stuffed toy used by a manufacturer in the manufacture of the stuffed toy. (revêtement de jouet) SOR/83-921, s. 1; SOR/85-178, s. 1. General 3 Subject to any other provision in these Regulations, a drawback shall be granted, at the rate determined under section 5, of the customs duties paid under the Customs Tariff on imported toy skins that have been used by a Current to June 20, 2022 Customs Drawback on Toy Skins Regulations General Sections 3-6 manufacturer in the manufacture of stuffed toys during a drawback period. SOR/88-76; SOR/92-685, s. 2. 4 A drawback granted under these Regulations in respect of imported toy skins shall be paid to the manufacturer. 5 (1) The rate of drawback referred to in section 3 that may be granted under these Regulations in respect of a drawback period of a manufacturer shall be, (a) where a manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is more than 55 per cent of the duty paid value of imported toy skins used by that manufacturer during the period, 80 per cent of the customs duties plus an amount equal to 2 per cent of those customs duties for each percentage point or portion thereof by which the manufacturer’s total cost of Canadian fabrics purchased during the period exceeds 55 per cent of the duty paid value of imported toy skins used by that manufacturer during the period; (b) where a manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is not more than 55 per cent and not less than 45 per cent of the duty paid value of imported toy skins used by that manufacturer during the period, 80 per cent of the customs duties; or (c) where the manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is less than 45 per cent of the duty paid value of imported toy skins used by the manufacturer during the period, 80 per cent of the customs duties minus an amount equal to 2 per cent of the customs duties for each percentage point or portion thereof by which the manufacturer’s total cost of Canadian fabrics purchased during the period is less than 45 per cent of the duty paid value of imported toy skins used by that manufacturer during the period. (2) Notwithstanding subsection (1), the rate of drawback referred to therein shall not exceed 100 per cent of the customs duties. SOR/88-76. 6 No drawback shall be paid under these Regulations in respect of a drawback period of a manufacturer if the manufacturer’s total consumption in square metres of Canadian fabrics in the manufacture of stuffed toys Current to June 20, 2022 Customs Drawback on Toy Skins Regulations General Sections 6-8 during the period is less than its total consumption in square meters of Canadian fabrics in the manufacture of stuffed toys during the corresponding period in the calendar year 1978 or, where the manufacturer did not manufacture stuffed toys during 1978, the corresponding period of the first year subsequent to 1978 during which the manufacturer manufactured stuffed toys in Canada. 7 (1) No drawback shall be paid under these Regulations in respect of any imported toy skins unless a claim therefor is filed within a period of four years from the date customs duties were paid on the imported toy skins. (2) Subsection (1) applies to all customs duties paid on or after April 1, 1981. SOR/85-304, s. 1; SOR/88-76. 8 (1) The claim referred to in section 7 shall be made in such form as the Minister may prescribe and shall be filed with a collector of customs and excise. (2) The Minister may require, in respect of any claim filed in accordance with subsection (1), the production of such information as he deems necessary to establish the validity of the claim. Current to June 20, 2022

CONSOLIDATION CCFTA Rules of Origin Regulations SOR/2021-144 Current to June 20, 2022 Last amended on October 15, 2021 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on October 15, 2021. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on October 15, 2021 TABLE OF PROVISIONS CCFTA Rules of Origin Regulations 1 Rules of origin Coming into force Current to June 20, 2022 Last amended on October 15, 2021 ii Registration SOR/2021-144 June 17, 2021 CUSTOMS ACT CUSTOMS TARIFF CCFTA Rules of Origin Regulations P.C. 2021-586 June 17, 2021 His Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of Finance and the Minister of Public Safety and Emergency Preparedness with respect to the provisions of the annexed Regulations other than section 1, and on the recommendation of the Minister of Finance with respect to that section 1, makes the annexed CCFTA Rules of Origin Regulations pursuant to (a) subsection 164(1.1)a of the Customs Actb; and (b) subsections 16(2)c and 16(4)d of the Customs Tariffe. a S.C. 2017, c. 6, s. 85 b R.S., c. 1 (2nd Supp.) c S.C. 2001, c. 28, s. 34(1) d S.C. 2020, c. 1, s. 186 e S.C. 1997, c. 36 Current to June 20, 2022 Last amended on October 15, 2021 CCFTA Rules of Origin Regulations Rules of origin 1 The following provisions of the Canada-Chile Free Trade Agreement have the force of law in Canada: (a) Articles D-01 to D-03; (b) paragraph 1 of Article D-04; (c) Articles D-05 to D-13; (d) Articles D-16 and D-17; and (e) Annexes D-01, D-03.1 and D-03.2. 2 The CCFTA Rules of Origin Regulations1 are repealed. Coming into force 3 These Regulations come into force on the 120th day after the day on which they are registered. SOR/97-340 Current to June 20, 2022 Last amended on October 15, 2021

CONSOLIDATION Canada Turkey Marketing Processors Levy Order [Repealed, SOR/2012-127, s. 1] Current to June 20, 2022 Last amended on June 18, 2012 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 18, 2012. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 18, 2012 TABLE OF PROVISIONS Canada Turkey Marketing Processors Levy Order Current to June 20, 2022 Last amended on June 18, 2012 ii

CONSOLIDATION Critical Habitat of the Vancouver Lamprey (Entosphenus macrostomus) Order SOR/2020-29 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Critical Habitat of the Vancouver Lamprey (Entosphenus macrostomus) Order 1 Application Coming into force Current to June 20, 2022 ii Registration SOR/2020-29 February 17, 2020 SPECIES AT RISK ACT Critical Habitat of the Vancouver (Entosphenus macrostomus) Order Lamprey Whereas the Vancouver Lamprey (Entosphenus macrostomus) is a wildlife species that is listed as a threatened species in Part 3 of Schedule 1 to the Species at Risk Acta; Whereas the action plan that identified the critical habitat of that species has been included in the Species at Risk Public Registry; And whereas no portion of the critical habitat of that species that is specified in the annexed Order is in a place referred to in subsection 58(2)b of that Act; Therefore, the Minister of Fisheries and Oceans, pursuant to subsections 58(4) and (5) of the Species at Risk Acta, makes the annexed Critical Habitat of the Vancouver Lamprey (Entosphenus macrostomus) Order. Ottawa, February 13, 2020 La ministre des Pêc Bernadett Minister of Fishe a S.C. 2002, c. 29 b S.C. 2015, c. 10, s. 60 Current to June 20, 2022 Critical Habitat of the Vancouver Lamprey (Entosphenus macrostomus) Order Application 1 Subsection 58(1) of the Species at Risk Act applies to the critical habitat of the Vancouver Lamprey (Entosphenus macrostomus), which is identified in the action plan for that species that is included in the Species at Risk Public Registry. Coming into force 2 This Order comes into force on the day on which it is registered. Current to June 20, 2022

CONSOLIDATION Canada – Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations [Repealed, 2014, c. 13, s. 53.1] Current to June 20, 2022 Last amended on December 31, 2021 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on December 31, 2021. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on December 31, 2021 TABLE OF PROVISIONS Canada – Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations Current to June 20, 2022 Last amended on December 31, 2021 ii

CONSOLIDATION Commissioner’s Standing Orders (General Administration) SOR/2014-293 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Commissioner’s Standing Orders (General Administration) Interpretation 1 Definitions Duties and Functions of Members Who Are Peace Officers 2 Additional duties and functions Messes and Lounges 3 Mess establishment and dissolution Mess association Mess membership Lounge Insurance Representation 8 Providing representation or assistance Exceptions Redress 10 Appeal of decision on representation or assistance Repeals Coming into Force 13 Registration Current to June 20, 2022 ii Registration SOR/2014-293 November 28, 2014 ROYAL CANADIAN MOUNTED POLICE ACT Commissioner’s Administration) Standing Orders (General The Commissioner of the Royal Canadian Mounted Police, pursuant to paragraphs 21(2)(e)a and (m)a and subsection 47.1(3)b of the Royal Canadian Mounted Police Actc, makes the annexed Commissioner’s Standing Orders (General Administration). Ottawa, November 25, 2014 BOB PAULSON Commissioner of the Royal Canadian Mounted Police a S.C. 2013, c. 18, s. 14(2) b S.C. 2013, c. 18, s. 37 c R.S., c. R-10 Current to June 20, 2022 Commissioner’s Standing Orders (General Administration) Interpretation Definitions 1 The following definitions apply in these Standing Orders. Act means the Royal Canadian Mounted Police Act. (Loi) lounge means a facility located in a building occupied by the Force where alcohol may be served to any person under the Commissioner’s jurisdiction, individuals undergoing police training and their guests. (bar) mess means a place that is operated and administered to provide services to members of a mess association. (mess) Regulations means the Royal Canadian Mounted Police Regulations, 2014. (Règlement) Duties and Functions of Members Who Are Peace Officers Additional duties and functions 2 In addition to the duties prescribed by the Act and the Regulations, members who are peace officers are required to perform duties and functions of an operational, administrative, scientific or technical nature, including duties in support of those duties and functions. Messes and Lounges Mess establishment and dissolution 3 (1) Subject to the approval of the Commissioner, members may establish, determine the membership structure and dissolve a Force mess. Approval of Commissioner (2) The Commissioner may approve the establishment, dissolution and membership structure of Force messes. Current to June 20, 2022 Commissioner’s Standing Orders (General Administration) Messes and Lounges Sections 4-8 Mess association 4 (1) Members of a mess must establish a mess association, consisting of members of the Force organized on the basis of geographical area and rank. Mess constitution (2) Each mess association must establish a mess constitution that provides for the operation of the mess and includes a provision for the election of a mess committee that is responsible for the operation and administration of the mess. Mess membership 5 (1) Every regular member, other than a special constable, is a member of the mess established for the member’s rank in the geographical area where the member is physically posted. Obligations (2) Every mess member must observe the mess constitution, and pay any fees that it requires, for the mess of which they are a member. Other members of mess (3) Special constable members, civilian members and civilian employees may become members of a mess under the terms and conditions established by the mess constitution. Lounge 6 (1) The Commissioner may establish lounges. Lounge committee (2) The Commanding Officer for the division in which a lounge is located must establish a lounge committee and appoint its members. Committee responsibility (3) The lounge committee is responsible for directing the operation of the lounge. Insurance 7 Liability insurance must be maintained for messes and lounges. Representation Providing representation or assistance 8 With the exception of a Member Representative or a Conduct Authority Representative as defined in section 29 of the Commissioner’s Standing Orders (Conduct), or a staff relations representative, as referred to in Current to June 20, 2022 Commissioner’s Standing Orders (General Administration) Representation Sections 8-10 subsection 56(2) of the Regulations, and subject to subsection 9(1), a person under the Commissioner’s jurisdiction may provide representation or assistance to a member under subsection 47.1(1) of the Act only if the person has been authorized to do so by the person who holds the first position of officer or its equivalent in the person’s chain of command. Exceptions 9 (1) For the purposes of paragraph 47.1(3)(b) of the Act, a person must not represent or assist a member under subsection 47.1(1) of the Act in any of the following circumstances: (a) the person is involved as a party, witness, participant or interested person in the grievance, in the proceeding before a board or in the alleged misconduct that led to the decision giving rise to the appeal; (b) any representation or assistance could result in a conflict of interest; (c) any representation or assistance could impair the efficiency, administration or good government of the Force. Request to provide representation or assistance (2) A person who wants to represent or assist a member must make a request in writing to the first position of officer or its equivalent in the person’s chain of command and a decision in response to that request must be rendered in writing as soon as feasible. The person who renders the decision must cause a copy of it to be served on the person who made the request and the member. Disclosure (3) A person who represents or assists a member must immediately advise the person who holds the first position of officer or its equivalent in the representative’s chain of command if one of the circumstances set out in subsection (1) exists. Redress Appeal of decision on representation or assistance 10 (1) A member seeking to be represented or assisted who has been aggrieved by the decision referred to in subsection 9(2) may seek redress by means of an appeal of the written decision in accordance with the Commissioner’s Standing Orders (Grievances and Appeals). Redress for other decisions, acts or omissions (2) A member who is aggrieved by any decision, act or omission in the process leading to the decision referred Current to June 20, 2022 Commissioner’s Standing Orders (General Administration) Redress Sections 10-13 to in subsection 9(2) may seek redress by means of an appeal of the written decision in accordance with the Commissioner’s Standing Orders (Grievances and Appeals). Effect of appeal (3) Any appeal filed under this section does not suspend the grievance, the proceeding before a board or the appeal under subsection 45.11(1) or (3) of the Act. Repeals 11 [Repeals] 12 [Repeals] Coming into Force Registration 13 These Standing Orders come into force on the day on which they are registered. Current to June 20, 2022

CONSOLIDATION Certain Fees Relating to Export Certificates Remission Order SI/2009-95 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Certain Fees Relating to Export Certificates Remission Order 1 Remission Condition Current to June 20, 2022 ii Registration SI/2009-95 September 30, 2009 FINANCIAL ADMINISTRATION ACT Certain Fees Relating Remission Order P.C. 2009-1598 to Export Certificates September 17, 2009 Her Excellency the Governor General in Council, considering that the collection of certain fees relating to export certificates is unreasonable and unjust, on the recommendation of the Minister of Agriculture and Agri-Food and the Treasury Board, pursuant to subsection 23(2.1)a of the Financial Administration Actb, hereby makes the annexed Certain Fees Relating to Export Certificates Remission Order. a S.C. 1991, c. 24, s. 7(2) b R.S., c. F-11 Current to June 20, 2022 Certain Fees Relating to Export Certificates Remission Order Remission 1 Remission is granted of the portion of the fee that exceeds $75.00 paid or payable under paragraph 21(4)(a) or (6)(a), subparagraph 21(6)(b)(i), subitem 22(3) or (5), 23(2) or (5), 24(4) or (5), 25(3), (4) or (7) or 26(3) or item 29 of the table to Part 11 of the Canadian Food Inspection Agency Fees Notice for an export certificate issued during the period beginning on October 1, 2009 and ending on September 30, 2011. Condition 2 The remission is granted on the condition that the inspection on the basis of which the export certificate is issued is carried out by an accredited veterinarian, as defined in section 2 of the Health of Animals Regulations. Current to June 20, 2022

CONSOLIDATION Canadian Payments Association Election of Directors Regulations [Repealed, SOR/2015-131, s. 6] Current to June 20, 2022 Last amended on June 5, 2015 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 5, 2015. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 5, 2015 TABLE OF PROVISIONS Canadian Payments Association Election of Directors Regulations Current to June 20, 2022 Last amended on June 5, 2015 ii

CONSOLIDATION CUSMA Rules of Origin Regulations SOR/2020-155 Current to June 20, 2022 Last amended on July 1, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 1, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 1, 2020 TABLE OF PROVISIONS CUSMA Rules of Origin Regulations PART 1 Interpretation 1 Definitions Conversion of currency PART 2 Originating Goods 3 Wholly obtained or produced goods Treatment of recovered materials used in production of remanufactured good De minimis rule — non-originating materials Set PART 3 Regional Value Content 7 Calculation PART 4 Material 8 Value of material used in production PART 5 General Provisions 9 Accumulation Transport requirements — retention of originating status Exceptions PART 6 Automotive Goods Definitions 12 Definitions Current to June 20, 2022 Last amended on July 1, 2020 ii CUSMA Rules of Origin Regulations TABLE OF PROVISIONS Product-Specific Rules of Origin for Vehicles and Certain Auto Parts 13 Product-specific rules of origin Further Requirements Related to the RVC for Passenger Vehicles, Light Trucks and Parts Thereof 14 Roll-up of originating materials Further RVC Requirements — Heavy Trucks and Parts Thereof 15 RVC — VNM Averaging for Passenger Vehicles, Light Trucks and Heavy Trucks 16 Categories Steel and Aluminum 17 Passenger vehicle, light truck or heavy truck Labour Value Content 18 LVC requirements — passenger vehicles Alternative Staging Regime 19 Eligible vehicles RVC for Other Vehicles 20 VNM PART 7 Coming into Force *21 S.C. 2020, c. 1 SCHEDULE 1 Product-Specific Rules of Origin SCHEDULE 2 SCHEDULE 3 Value of Goods SCHEDULE 4 Unacceptable Transaction Value Current to June 20, 2022 Last amended on July 1, 2020 iv CUSMA Rules of Origin Regulations TABLE OF PROVISIONS SCHEDULE 5 Reasonable Allocation of Costs APPENDIX A Cost Ratio Method APPENDIX B Direct Labour and Direct Material Ratio Method APPENDIX C Direct Cost Ratio Method SCHEDULE 6 Value of Materials SCHEDULE 7 Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good APPENDIX Examples Illustrating the Application of the Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good SCHEDULE 8 Inventory Management Methods APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials Current to June 20, 2022 Last amended on July 1, 2020 v CUSMA Rules of Origin Regulations TABLE OF PROVISIONS APPENDIX B Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Goods SCHEDULE 9 Method for Calculating Nonallowable Interest Costs APPENDIX Example Illustrating the Application of the Method for Calculating Nonallowable Interest Costs in the Case of a Fixed-rate Contract SCHEDULE 10 Generally Accepted Accounting Principles Current to June 20, 2022 Last amended on July 1, 2020 v Registration SOR/2020-155 June 30, 2020 CUSTOMS TARIFF CUSMA Rules of Origin Regulations P.C. 2020-511 June 29, 2020 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsections 16(2)a and (4)b of the Customs Tariffc, makes the annexed CUSMA Rules of Origin Regulations. a S.C. 2001, c. 28, s. 34(1) b S.C. 2020, c. 1, s. 186 c S.C. 1997, c. 36 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Definitions 1 (1) The following definitions apply in these Regulations. accessories, spare parts, tools, or instructional or other information materials means goods that are delivered with a good, whether or not they are physically affixed to that good, and that are used for the transport, protection, maintenance or cleaning of the good, for instruction in assembly, repair or use of that good, or as replacements for consumable or interchangeable parts of that good. (accessoires, pièces de rechange, outils, modes d’emploi ou autres documents d’information) adjusted to exclude any costs incurred in the international shipment of the good means, with respect to the transaction value of a good, adjusted by (a) deducting the following costs if those costs are included in the transaction value of the good: (i) the costs of transporting the good after it is shipped from the point of direct shipment, (ii) the costs of unloading, loading, handling and insurance that are associated with that transportation, and (iii) the cost of packing materials and containers; and (b) if the following costs are not included in the transaction value of the good, adding (i) the costs of transporting the good from the place of production to the point of direct shipment, (ii) the costs of loading, unloading, handling and insurance that are associated with that transportation, and (iii) the costs of loading the good for shipment at the point of direct shipment. (ajustée pour exclure tous autres frais engagés pour l’expédition internationale) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 Agreement means the Canada–United States–Mexico Agreement. (Accord) applicable change in tariff classification means, with respect to a non-originating material used in the production of a good, a change in tariff classification specified in a rule set out in Schedule 1 for the tariff provision under which the good is classified. (changement de classification tarifaire applicable) aquaculture means the farming of aquatic organisms – including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants – from seed stock such as eggs, fry, fingerlings or larvae, by intervention in the rearing or growth processes to enhance production, such as by regular stocking, feeding or protection from predators. (aquaculture) costs incurred in packing means, with respect to a good or material, the value of the packing materials and containers in which the good or material is packed for shipment and the labour costs incurred in packing it for shipment, but does not include the costs of preparing and packaging it for retail sale. (frais engagés pour emballer) CUSMA country means a Party to the Agreement. (pays ACEUM) Customs Valuation Agreement means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the Marrakech Agreement Establishing the World Trade Organization, done in Marrackech on 15 April 1994. (Accord sur l’évaluation en douane) customs value means (a) in the case of Canada, value for duty as defined in the Customs Act, except that for the purpose of determining that value the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” is to be read as a reference to “in accordance with subsection 2(1) of the CUSMA Rules of Origin Regulations”; (b) in the case of Mexico, the valor en aduana as determined in accordance with the Ley Aduanera, converted, if that value is not expressed in Mexican currency, to Mexican currency at the rate of exchange determined in accordance with subsection 2(1); and (c) in the case of the United States, the value of imported merchandise as determined by U.S. Customs and Border Protection in accordance with section 402 of the Tariff Act of 1930 of the United States, as Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 amended, converted, if that value is not expressed in United States currency, to United States currency at the rate of exchange determined in accordance with subsection 2(1). (valeur en douane) days means calendar days, and includes Saturdays, Sundays and holidays. (jours) direct labour costs means costs, including fringe benefits, that are associated with employees who are directly involved in the production of a good. (coûts de la maind’œuvre directe) direct material costs means the value of materials, other than indirect materials and packing materials and containers, that are used in the production of a good. (coûts des matières directes) direct overhead means costs, other than direct material costs and direct labour costs, that are directly associated with the production of a good. (frais généraux directs) enterprise means an entity constituted or organized under applicable law, whether or not for profit, and whether privately owned or governmentally owned or controlled, including a corporation, trust, partnership, sole proprietorship, joint venture, association or similar organization. (entreprise) excluded costs means – with respect to net cost or total cost – sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and non-allowable interest costs. (coûts exclus) fungible goods means goods that are interchangeable with another good for commercial purposes and the properties of which are essentially identical. (produits fongibles) fungible materials means materials that are interchangeable with another material for commercial purposes and the properties of which are essentially identical. (matières fongibles) Harmonized System means the Harmonized Commodity Description and Coding System, including its General Rules of Interpretation, Section Notes, Chapter Notes and Subheading Notes, as set out in (a) in the case of Canada, the Customs Tariff; (b) in the case of Mexico, the Tarifa de la Ley de los Impuestos Generales de Importacion y de Exportacion; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 (c) in the case of the United States, the Harmonized Tariff Schedule of the United States. (Système harmonisé) identical goods means, with respect to a good, including the valuation of a good, goods that (a) are the same in all respects as that good, including physical characteristics, quality and reputation but excluding minor differences in appearance; (b) were produced in the same country as that good; and (c) were produced (i) by the producer of that good, or (ii) by another producer, if no goods that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that good. (produits identiques) identical materials means, with respect to a material, including the valuation of a material, materials that (a) are the same as that material in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance; (b) were produced in the same country as that material; and (c) were produced (i) by the producer of that material, or (ii) by another producer, if no materials that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that material. (matières identiques) incorporated describes, with respect to the production of a good, a material that is physically incorporated into that good, including a material that is physically incorporated into another material before that material or any subsequently produced material is used in the production of the good. (incorporée) indirect material means a material used or consumed in the production, testing or inspection of a good but not physically incorporated into the good, or a material used or consumed in the maintenance of buildings or the operation of equipment associated with the production of a good, including (a) fuel and energy; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 (b) tools, dies and moulds; (c) spare parts and materials used or consumed in the maintenance of equipment and buildings; (d) lubricants, greases, compounding materials and other materials used or consumed in production or used to operate equipment and buildings; (e) gloves, glasses, footwear, clothing, safety equipment and supplies; (f) equipment, devices and supplies used or consumed for testing or inspecting the goods; (g) catalysts and solvents; and (h) any other material that is not incorporated into the good but for which the use in the production of the good can reasonably be demonstrated to be part of that production. (matière indirecte) interest costs means all costs paid or payable by a person to whom credit is or is to be advanced, for the advancement of credit or the obligation to advance credit. (frais d’intérêt) intermediate material means a material that is selfproduced and used in the production of a good and designated as an intermediate material under subsection 8(6). (matière intermédiaire) location of the producer means (a) the place where the producer uses a material in the production of the good; or (b) the warehouse or other receiving station where the producer receives materials for use in the production of the good, if it is located within a radius of 75 km (46.60 miles) from the production site. (emplacement du producteur) material means a good that is used in the production of another good, and includes a part or ingredient. (matière) month means a calendar month. (mois) national means a natural person who is a citizen or permanent resident of a CUSMA country, and includes (a) with respect to Mexico, a national or citizen according to Articles 30 and 34, respectively, of the Mexican Constitution; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 (b) with respect to the United States, a “national of the United States” as defined in the Immigration and Nationality Act of the United States on the date of entry into force of the Agreement. (ressortissant) net cost means total cost minus sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, and non-allowable interest costs that are included in the total cost. (coût net) net cost method means the method of calculating the regional value content of a good that is set out in subsection 7(3). (méthode du coût net) net cost of a good means the net cost that can be reasonably allocated to a good using the method set out in subsection 7(3). (coût net d’un produit) non-allowable interest costs means interest costs – incurred by a producer on the producer’s debt obligations that are more than 700 basis points above the interest rate issued by the federal government for comparable maturities of the country in which the producer is located. (frais d’intérêt non admissibles) non-originating good means a good that does not qualify as originating under these Regulations. (produit non originaire) non-originating material means a material that does not qualify as originating under these Regulations. (matière non originaire) originating good means a good that qualifies as originating under these Regulations. (produit originaire) originating material means a material that qualifies as originating under these Regulations. (matière originaire) packaging materials and containers means materials and containers in which a good is packaged for retail sale. (matières de conditionnement et contenants) packing materials and containers means materials and containers that are used to protect a good during transportation, but does not include packaging materials and containers. (matières d’emballage et contenants) payments means – with respect to royalties and sales promotion, marketing and after-sales service costs – the costs expensed on the books of a producer, whether or not an actual payment is made. (paiements) person means a natural person or an enterprise. (personne) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 person of a CUSMA country means a national or an enterprise constituted or organized under the laws of a CUSMA country. (personne d’un pays ACEUM) point of direct shipment means the location from which a producer of a good normally ships that good to the buyer of the good. (point d’expédition directe) producer means a person who engages in the production of a good. (producteur) production means growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, breeding, extracting, manufacturing, processing or assembling a good, or aquaculture. (production) reasonably allocate means to apportion in a manner appropriate to the circumstances. (attribuer de façon raisonnable) recovered material means a material in the form of one or more individual parts that results from (a) the disassembly of a used good into individual parts; and (b) the cleaning, inspecting, testing or other processing of those parts as necessary for improvement to sound working condition. (matière récupérée) related person means a person related to another person on the basis that (a) they are officers or directors of one another’s businesses; (b) they are legally recognized partners in business; (c) they are employer and employee; (d) any person directly or indirectly owns, controls or holds 25% or more of the outstanding voting stock or shares of each of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indirectly controlled by a third person; or (g) they are members of the same family, meaning they are connected as determined under paragraph 45(3)(a) of the Customs Act. (personne liée) remanufactured good means a good that is classified in Chapters 84 through 90 or under heading 94.02, except for any good classified under heading 84.18, 85.09, 85.10, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 85.16 or 87.03 or subheading 8414.51, 8450.11, 8450.12, 8508.11 or 8517.11 and that is entirely or partially composed of recovered materials and (a) has a similar life expectancy and performs the same as or similar to such a good when new; and (b) has a factory warranty similar to that applicable to such a good when new. (produit remanufacturé) reusable scrap or by-product means waste or spoilage that is generated by the producer of a good and that is used in the production of a good or sold by that producer. (déchets récupérables ou sous-produits) right to use, for the purposes of the definition royalties, includes the right to sell or distribute a good. (droit d’utiliser) royalties means payments of any kind, including payments under technical assistance or similar agreements, made as consideration for the use of, or right to use, a copyright, literary, artistic, or scientific work, patent, trademark, design, model, plan, or secret formula or process, excluding those payments under technical assistance or similar agreements that can be related to specific services such as (a) personnel training, without regard to where the training is performed; or (b) if performed in the territory of one or more of the CUSMA countries, engineering, tooling, die-setting, software design and similar computer services, or other services. (redevances) sales promotion, marketing and after-sales service costs means the following costs related to sales promotion, marketing and after-sales service: (a) sales and marketing promotion, media advertising, advertising and market research, promotional and demonstration materials, exhibits, sales conferences, trade shows and conventions, banners, marketing displays, free samples, sales, marketing and after-sales service literature (product brochures, catalogues, technical literature, price lists, service manuals, or sales aid information), establishment and protection of logos and trademarks, sponsorships, wholesale and retail restocking charges, or entertainment; (b) sales and marketing incentives, consumer, retailer or wholesaler rebates, or merchandise incentives; (c) salaries and wages, sales commissions, bonuses, benefits (for example, medical, insurance, pension), travelling and living expenses, or membership and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 professional fees, for sales promotion, marketing and after-sales service personnel; (d) recruiting and training of sales promotion, marketing and after-sales service personnel, and aftersales training of customers’ employees, if those costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; (e) product liability insurance; (f) office supplies for sales promotion, marketing and after-sales service of goods, if those costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; (g) telephone, mail and other communications, if those costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; (h) rent and depreciation of sales promotion, marketing and after-sales service offices and distribution centres; (i) property insurance premiums, taxes, cost of utilities, and repair and maintenance of sales promotion, marketing and after-sales service offices and distribution centres, if those costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; and (j) payments by the producer to other persons for warranty repairs. (frais de promotion des ventes, de commercialisation et de service après-vente) self-produced material means a material that is produced by the producer of a good and used in the production of that good. (matière autoproduite) shipping and packing costs means the costs incurred in packing a good for shipment and shipping the good from the point of direct shipment to the buyer, excluding the costs of preparing and packaging the good for retail sale. (frais d’expédition et d’emballage) similar goods means, with respect to a good, goods that (a) although not alike in all respects to that good, have similar characteristics and component materials that enable the goods to perform the same functions and to be commercially interchangeable with that good; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 (b) were produced in the same country as that good; and (c) were produced (i) by the producer of that good, or (ii) by another producer, if no goods that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that good. (produits similaires) similar materials means, with respect to a material, materials that (a) although not alike in all respects to that material, have similar characteristics and component materials that enable the materials to perform the same functions and to be commercially interchangeable with that material; (b) were produced in the same country as that material; and (c) were produced (i) by the producer of that material, or (ii) by another producer, if no materials that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that material. (matières similaires) subject to a regional value content requirement means, with respect to a good, that the provisions of these Regulations that are applied to determine whether the good is an originating good include a regional value content requirement. (assujetti à une prescription de teneur en valeur régionale) tariff provision means a heading, subheading or tariff item. (poste tarifaire) territory means, (a) for Canada, the following zones or waters as determined by its domestic law and consistent with international law: (i) the land territory, air space, internal waters and territorial sea of Canada, (ii) the exclusive economic zone of Canada, and (iii) the continental shelf of Canada; (b) for Mexico, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 (i) the land territory, including the states of the Federation and Mexico City, (ii) the air space, and (iii) the internal waters, territorial sea and any areas beyond the territorial seas of Mexico within which Mexico may exercise sovereign rights and jurisdiction, as determined by its domestic law, consistent with the United Nations Convention on the Law of the Sea, done at Montego Bay on December 10, 1982; and (c) for the United States, (i) the customs territory of the United States, which includes the 50 states, the District of Columbia and Puerto Rico, (ii) the foreign trade zones located in the United States and Puerto Rico, and (iii) the territorial sea and air space of the United States and any area beyond the territorial sea within which, in accordance with customary international law as reflected in the United Nations Convention on the Law of the Sea, the United States may exercise sovereign rights or jurisdiction. (territoire) total cost means all product costs, period costs and other costs incurred in the territory of one or more of the CUSMA countries where (a) product costs are costs that are associated with the production of a good and include the value of materials, direct labor costs and direct overheads; (b) period costs are costs, other than product costs, that are expensed in the period in which they are incurred, such as selling expenses and general and administrative expenses; and (c) other costs are all costs recorded on the books of the producer that are not product costs or period costs, such as interest. Total cost does not include profits that are earned by the producer, regardless of whether they are retained by the producer or paid out to other persons as dividends, or taxes paid on those profits, including capital gains taxes. (coût total) transaction value means the customs value as determined in accordance with the Customs Valuation Agreement, that is, the price actually paid or payable for a good or material with respect to a transaction of the producer Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 of the good, adjusted in accordance with the principles of Articles 8(1), 8(3) and 8(4) of the Customs Valuation Agreement, regardless of whether the good or material is sold for export. (valeur transactionnelle) transaction value method means the method of calculating the regional value content of a good that is set out in subsection 7(2). (méthode de la valeur transactionnelle) used means used or consumed in the production of a good. (utilisé) value means the value of a good or material for the purpose of calculating customs duties or for the purpose of applying these Regulations. (valeur) verification of origin means a verification of origin of goods under (a) in the case of Canada, paragraph 42.1(1)(a) of the Customs Act; (b) in the case of Mexico, Article 5.9 of the Agreement; and (c) in the case of the United States, section 509 of the Tariff Act of 1930 of the United States, as amended. (vérification de l’origine) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 Interpretation — similar goods and similar materials (2) For the purposes of the definitions similar goods and similar materials, the quality of the goods or materials, their reputation and the existence of a trademark are among the factors to be considered for the purpose of determining whether goods or materials are similar. Other definitions (3) For the purposes of these Regulations, (a) Chapter, unless otherwise indicated, refers to a Chapter of the Harmonized System; (b) heading refers to any four-digit number or the first four digits of any tariff provision set out in the “Tariff Item” column in the Harmonized System; (c) subheading refers to any six-digit number or the first six digits of any tariff provision set out in the “Tariff Item” column in the Harmonized System; (d) tariff item refers to the first eight digits in the tariff classification number under the Harmonized System; (e) any reference to a tariff item in Chapter 4 of the Agreement or in these Regulations that includes letters is to be read as the appropriate eight-digit number in the Harmonized System as implemented in each CUSMA country; and (f) books refers to, (i) with respect to the books of a person that is located in a CUSMA country, (A) books and other documents that support the recording of revenues, expenses, costs, assets and liabilities and that are maintained in accordance with the Generally Accepted Accounting Principles set out in the publications listed in Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 Schedule 10 with respect to the territory of the CUSMA country in which the person is located, and (B) financial statements, including note disclosures, that are prepared in accordance with the Generally Accepted Accounting Principles set out in the publications listed in Schedule 10 with respect to the territory of the CUSMA country in which the person is located, and (ii) with respect to the books of a person that is located outside the territories of the CUSMA countries, (A) books and other documents that support the recording of revenues, expenses, costs, assets and liabilities and that are maintained in accordance with the Generally Accepted Accounting Principles applied in that location or, if there are no such principles, in accordance with the International Financial Reporting Standards, published by the IFRS Foundation, as amended from time to time, and (B) financial statements, including note disclosures, that are prepared in accordance with the Generally Accepted Accounting Principles applied in that location or, if there are no such principles, in accordance with the International Financial Reporting Standards, published by the IFRS Foundation, as amended from time to time. Examples (4) If an example, referred to as an “Example”, is set out in these Regulations, the example is for the purpose of illustrating the application of a provision and, if there is any inconsistency between the example and the provision, the provision prevails to the extent of the inconsistency. References to domestic laws (5) Except as otherwise provided, references in these Regulations to domestic laws of the CUSMA countries apply to those laws as they are currently in effect and as they may be amended or superseded. Calculation of total cost (6) For the purposes of subsections 5(11), 7(11) and 8(8), (a) total cost consists of all product costs, period costs and other costs that are recorded, except as otherwise Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 1 provided in subparagraphs (b)(i) and (ii), on the books of the producer without regard to the location of the persons to whom payments with respect to those costs are made; (b) in calculating total cost, (i) the value of materials, other than intermediate materials, indirect materials and packing materials and containers, is determined in accordance with subsections 8(1) and (2), (ii) the value of intermediate materials used in the production of the good or material with respect to which total cost is being calculated in accordance with subsection 8(8), (iii) the value of indirect materials and the value of packing materials and containers is the costs that are recorded on the books of the producer for those materials, and (iv) product costs, period costs and other costs, other than costs referred to in subparagraphs (i) and (ii), are the costs that are recorded on the books of the producer for those costs; (c) total cost does not include profits that are earned by the producer, regardless of whether they are retained by the producer or paid out to other persons as dividends, or taxes paid on those profits, including capital gains taxes; (d) gains related to currency conversion that are related to the production of the good must be deducted from total cost and losses related to currency conversion that are related to the production of the good are to be included in total cost; (e) the value of materials with respect to which production is accumulated under section 9 must be determined in accordance with that section; and (f) total cost includes the impact of inflation as recorded on the books of the producer, if recorded in accordance with the Generally Accepted Accounting Principles of the producer’s country. Period for calculation of total cost (7) For the purpose of calculating total cost under subsections 5(11), 7(11) and 8(8), (a) if the regional value content of the good is calculated on the basis of the net cost method and the producer has elected under subsection 7(15) or 16(1) to Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Sections 1-2 calculate the regional value content over a period, the total cost is to be calculated over that period; and (b) in any other case, the producer may elect that the total cost be calculated over (i) a one-month period, (ii) any consecutive three- or six-month period that falls within and is evenly divisible into the number of months of the producer’s fiscal year remaining at the beginning of that period, or (iii) the producer’s fiscal year. Election not modifiable (8) An election made under subsection (7) may not be rescinded or modified with respect to the good or material, or the period, with respect to which the election is made. Election considered made — period (9) If a producer chooses a one-, three- or six-month period under subsection (7) with respect to a good or material, the producer is considered to have chosen under that subsection a period or periods of the same duration for the remainder of the producer’s fiscal year with respect to that good or material. Election considered made — cost (10) With respect to a good exported to a CUSMA country, an election to average is considered to have been made (a) in the case of an election referred to in subsection 16(1), if the election is received by the customs administration of that CUSMA country; and (b) in the case of an election referred to in subsection (7), 7(15) or 16(10), if the customs administration of that CUSMA country is informed in writing during the course of a verification of origin of the good that the election has been made. Conversion of currency 2 (1) If the value of a good or a material is expressed in a currency other than the currency of the country where the producer of the good is located, that value must be converted to the currency of the country in which that producer is located based on the following rates of exchange: (a) in the case of the sale of that good or the purchase of that material, the rate of exchange used by the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 2 producer for the purpose of recording that sale or purchase; or (b) in the case of a material that is acquired by the producer other than by a purchase, (i) if the producer used a rate of exchange for the purpose of recording another transaction in that other currency that occurred within 30 days of the day on which the producer acquired the material, that rate, and (ii) in any other case, (A) with respect to a producer located in Canada, the rate of exchange referred to in section 5 of the Currency Exchange for Customs Valuation Regulations for the date on which the material was shipped directly to the producer, (B) with respect to a producer located in Mexico, the rate of exchange published by the Banco de Mexico in the Diario Oficial de la Federacion, under the title “TIPO de cambio para solventar obligaciones denominadas en moneda extranjera pagaderas en la Republica Mexicana”, for the date on which the material was shipped directly to the producer, and (C) with respect to a producer located in the United States, the rate of exchange referred to in 31 U.S.C. 5151 for the date on which the material was shipped directly to the producer. Information in other currency in statement (2) If a producer of a good has a statement referred to in section 9 that includes information in a currency other than the currency of the country where that producer is located, the currency must be converted to the currency of the country in which the producer is located based on the following rates of exchange: (a) if the material was purchased by the producer in the same currency as the currency in which the information in the statement is provided, the rate of exchange used by the producer for the purpose of recording the purchase; (b) if the material was purchased by the producer in a currency other than the currency in which the information in the statement is provided, (i) if the producer used a rate of exchange for the purpose of recording a transaction in that other currency that occurred within 30 days of the day on Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 1 Interpretation Section 2 which the producer acquired the material, that rate, and (ii) in any other case, (A) with respect to a producer located in Canada, the rate of exchange referred to in section 5 of the Currency Exchange for Customs Valuation Regulations for the date on which the material was shipped directly to the producer, (B) with respect to a producer located in Mexico, the rate of exchange published by the Banco de Mexico in the Diario Oficial de la Federacion, under the title “TIPO de cambio para solventar obligaciones denominadas en moneda extranjera pagaderas en la Republica Mexicana”, for the date on which the material was shipped directly to the producer, and (C) with respect to a producer located in the United States, the rate of exchange referred to in 31 U.S.C. 5151 for the date on which the material was shipped directly to the producer; and (c) if the material was acquired by the producer other than by a purchase, (i) if the producer used a rate of exchange for the purposes of recording a transaction in that other currency that occurred within 30 days of the day on which the producer acquired the material, that rate, and (ii) in any other case, (A) with respect to a producer located in Canada, the rate of exchange referred to in section 5 of the Currency Exchange for Customs Valuation Regulations for the date on which the material was shipped directly to the producer, (B) with respect to a producer located in Mexico, the rate of exchange published by the Banco de Mexico in the Diario Oficial de la Federacion, under the title “TIPO de cambio para solventar obligaciones denominadas en moneda extranjera pagaderas en la Republica Mexicana”, for the date on which the material was shipped directly to the producer, and (C) with respect to a producer located in the United States, the rate of exchange referred to in 31 U.S.C. 5151 for the date on which the material was shipped directly to the producer. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 3 PART 2 Originating Goods Wholly obtained or produced goods 3 (1) A good is originating in the territory of a CUSMA country if the good satisfies all other applicable requirements of these Regulations and is (a) a mineral good or other naturally occurring substance extracted in or taken from the territory of one or more of the CUSMA countries; (b) a plant, plant good, vegetable or fungus, grown, harvested, picked or gathered in the territory of one or more of the CUSMA countries; (c) a live animal born and raised in the territory of one or more of the CUSMA countries; (d) a good obtained from a live animal in the territory of one or more of the CUSMA countries; (e) an animal obtained from hunting, trapping, fishing, gathering or capturing in the territory of one or more of the CUSMA countries; (f) a good obtained from aquaculture in the territory of one or more of the CUSMA countries; (g) fish, shellfish or other marine life taken from the sea, seabed or subsoil outside the territories of the CUSMA countries and, under international law, outside the territorial sea of non-CUSMA countries, by vessels that are registered, listed or recorded with a CUSMA country and entitled to fly the flag of that CUSMA country; (h) a good produced from a good referred to in paragraph (g) on board a factory ship, where the factory ship is registered, listed or recorded with a CUSMA country and entitled to fly the flag of that CUSMA country; (i) a good, other than fish, shellfish or other marine life, taken by a CUSMA country or a person of a CUSMA country from the seabed or subsoil outside the territories of the CUSMA countries, if that CUSMA country has the right to exploit that seabed or subsoil; (j) waste and scrap derived from (i) production in the territory of one or more of the CUSMA countries, or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 3 (ii) used goods collected in the territory of one or more of the CUSMA countries, provided that the goods are fit only for the recovery of raw materials; or (k) a good produced in the territory of one or more of the CUSMA countries, exclusively from a good referred to in any of paragraphs (a) to (j), or from their derivatives, at any stage of production. Goods produced from non-originating materials (2) A good, produced entirely in the territory of one or more of the CUSMA countries, is originating in the territory of a CUSMA country if each of the non-originating materials used in the production of the good satisfies all applicable requirements of Schedule 1 and the good satisfies all other applicable requirements of these Regulations. Goods produced exclusively from originating materials (3) A good is originating in the territory of a CUSMA country if the good is produced entirely in the territory of one or more of the CUSMA countries exclusively from originating materials and the good satisfies all other applicable requirements of these Regulations. Exceptions to change in tariff classification requirements (4) Except in the case of a good of any of Chapters 61 through 63, a good is originating in the territory of a CUSMA country if (a) one or more of the non-originating materials used in the production of that good cannot satisfy the change in tariff classification requirements set out in Schedule 1 because both the good and its materials are classified in the same subheading or same heading that is not further subdivided into subheadings and (i) the good is produced entirely in the territory of one or more of the CUSMA countries, (ii) the regional value content of the good, calculated in accordance with section 7, is not less than 60% if the transaction value method is used or not less than 50% if the net cost method is used, and (iii) the good satisfies all other applicable requirements of these Regulations; or (b) the good was imported into the territory of a CUSMA country in an unassembled or disassembled form but was classified as an assembled good in accordance Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 3 with Rule 2(a) of the General Rules for the Interpretation of the Harmonized System and (i) the good is produced entirely in the territory of one or more of the CUSMA countries, (ii) the regional value content of the good, calculated in accordance with section 7, is not less than 60% if the transaction value method is used or not less than 50% if the net cost method is used, and (iii) the good satisfies all other applicable requirements of these Regulations. Interpretation — goods and parts of goods (5) For the purposes of paragraph (4)(a), (a) the determination of whether a heading or subheading provides for a good and its parts is to be made on the basis of the nomenclature of the heading or subheading and the relevant Section Notes or Chapter Notes, in accordance with the General Rules for the Interpretation of the Harmonized System; and (b) if, in accordance with the Harmonized System, a heading includes parts of goods by application of a Section Note or Chapter Note of the Harmonized System and the subheadings under that heading do not include a subheading designated “Parts”, a subheading designated “Other” under that heading is considered to cover only the goods and parts of the goods that are themselves classified under that subheading. Requirements to meet one rule (6) For the purposes of subsection (2), if Schedule 1 sets out two or more alternative rules for the tariff provision under which a good is classified and the good satisfies the requirements of one of those rules, the good need not satisfy the requirements of another of the rules in order to qualify as an originating good. Special rule for certain goods (7) A good is originating in the territory of a CUSMA country if the good is referred to in Schedule 2 and is imported from the territory of a CUSMA country. Self-produced material — considered material (8) For the purpose of determining whether non-originating materials undergo an applicable change in tariff classification, a self-produced material may, at the choice of the producer of that material, be considered a material Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 3 used in the production of a good into which the self-produced material is incorporated. Examples (9) Each of the following is an “Example” as referred to in subsection 1(4). Example 1 (subsection (2)): The component that determines the tariff classification of a textile or apparel good Producer A, located in a CUSMA country, produces women’s wool overcoats of subheading 6202.11 from two different fabrics, one for the body and another for the sleeves. Both fabrics are produced using originating and non-originating materials. The overcoat’s body is made of woven wool and silk fabric, and the sleeves are made of knit cotton fabric. For the purpose of determining if the women’s wool overcoats are originating goods, Producer A must take into account Note 2 of Chapter 62 of Schedule 1, which indicates that the applicable rule will apply only to the component that determines the tariff classification of the good and that the component must satisfy the tariff change requirements set out in the rule for that good. The woven fabric (80% wool and 20% silk) used for the body is the component of the women’s wool overcoat that determines its tariff classification in subheading 6202.11 because it constitutes the predominant material by weight and makes up the largest surface area of the overcoat. This fabric is made by Producer A from originating wool yarn classified in heading 51.06 and nonoriginating silk yarn classified in heading 50.04. Since the knit cotton fabric used in the sleeves is not the component that determines the tariff classification of the good, it does not need to meet the requirements set out in the rule for the good. Producer A must determine whether the non-originating materials used in the production of the component that determines the tariff classification of the women’s wool overcoats (the woven fabric) satisfy the requirements established in the product-specific rule of origin, which requires both a change in tariff classification from any other Chapter, except from some headings and Chapters under which certain yarns and fabrics are classified, and that the good be cut or knit to shape and sewn or otherwise assembled in the territory of one or more of the CUSMA countries. The non-originating silk yarn of heading 50.04 used by Producer A satisfies the change in tariff classification requirement, since heading 50.04 is not excluded under the product-specific rule of origin. Additionally, the overcoats are cut and sewn Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 3 in the territory of one of the CUSMA countries, and therefore the women’s wool overcoats would be considered to be originating goods. Example 2 (subsection (2)): Producer A, located in a CUSMA country, produces tshirts of subheading 6109.10 from knit cotton and polyester fabric (60% cotton and 40% polyester), which are also produced by Producer A using originating cotton yarn of heading 52.05 and polyester yarn made of non-originating filaments of heading 54.02. As the t-shirt is made of a single fabric and classified under Rule 1 of the General Rules of Interpretation of the Harmonized System in subheading 6109.10, this fabric is the component that determines tariff classification. Therefore, to be considered originating by application of the tariff-shift rule for subheading 6109.10, each of the non-originating materials used in the production of the t-shirt must undergo the required change in tariff classification. In this case, the non-originating polyester filaments of heading 54.02 used in the production of the t-shirts do not satisfy the change in tariff classification set out in the product-specific rule of origin. In addition, the weight of the non-originating polyester is over the de minimis allowance. Therefore, the t-shirts do not qualify as originating goods. Example 3 (subsection (2)): Note 2 contained in Section XI – Textiles and Textile Articles (Chapters 50 through 63) Producer A, located in a CUSMA country, produces fabrics of subheading 5211.42 from originating cotton and polyester yarns and non-originating rayon filament. For the purpose of determining if the fabrics are originating goods, Producer A must consider Note 2 of Section XI of Schedule 1, which indicates goods classified in any of Chapters 50 through 63 is considered to be originating, regardless of whether the rayon filaments used in its production are non-originating materials, if the good meets the requirements of the applicable productspecific rule of origin. With the exception of the rayon filaments of heading 54.03, that Note 2 of Section XI of Schedule 1 allows, all of the materials used in the production of the fabrics are originating materials, and since General Interpretative Note (d) of Schedule 1 provides that a change in tariff classification requirement of a product-specific rule of origin applies only to non-originating materials, the fabrics are considered to be originating goods. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 3 Example 4 (subsection (2)): Notes 2 and 5 of Chapter 62 regarding the interpretation of the component that determines the tariff classification and the requirement for pockets. Producer A, located in a CUSMA country, produces men’s suits classified in subheading 6203.12, which are made of three fabrics: a non-originating fabric of subheading 5407.61 used to make a visible lining, an originating fabric of subheading 5514.41 used to make the outer part of the suit and a non-originating fabric of subheading 5513.21 used to make pocket bags. For the purpose of determining if the men’s suits are originating goods, Producer A should take into account Note 2 of Chapter 62 of Schedule 1, which indicates that the applicable rule will apply only to the component that determines the tariff classification of the good and that the component must satisfy the tariff change requirements set out in the rule for that good. The originating fabric used to make the outer part of the suit is the component of the suit that determines the tariff classification in subheading 6203.12 because it constitutes the predominant material by weight and makes up the largest surface area of the suit. The origin of the fabric used as visible lining is disregarded for the purpose of determining whether the suit is an originating good since that fabric is not considered the component that determines the tariff classification and there are no Chapter Notes related to visible lining for apparel goods. Additionally, Producer A uses a non-originating fabric of subheading 5513.21 for the pocket bags of the suits, so Producer A should take into account the second paragraph of Note 5 of Chapter 62 of Schedule 1, which requires that the pocket bag fabric must be formed and finished in the territory of one or more of the CUSMA countries from yarn wholly formed in one or more of the CUSMA countries. In this case, for the production of men’s suits, Producer A uses non-originating fabric for the pocket bag, and that fabric was not formed and finished in the territory of one or more of the CUSMA countries; therefore, the suits would be considered to be non-originating goods. Example 5 (subsection (7)): A wholesaler located in CUSMA Country A imports nonoriginating storage units provided for in subheading 8471.70 from outside the territory of the CUSMA countries. The wholesaler resells the storage units to a buyer in CUSMA Country B. While in the territory of Country A, the storage units do not undergo any production and therefore do not meet the rule in Schedule 1 for goods of Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Sections 3-4 subheading 8471.70 when imported into the territory of CUSMA Country B. Despite the rule in Schedule 1, the storage units of subheading 8471.70 are considered originating goods when they are imported into the territory of CUSMA Country B because they are referred to in Schedule 2 and were imported from the territory of another CUSMA country. The buyer in CUSMA Country B subsequently uses the storage units provided for in subheading 8471.70 as a material in the production of another good. For the purpose of determining whether the other good is originating, the buyer in CUSMA Country B may treat the storage units of subheading 8471.70 as originating materials. Example 6 (subsection (8)): Self-produced materials as materials for the purpose of determining whether nonoriginating materials undergo an applicable change in tariff classification Producer A, located in a CUSMA country, produces Good A. In the production process, Producer A uses the originating Material X and the non-originating Material Y to produce Material Z. Material Z is a self-produced material that will be used to produce Good A. The rule set out in Schedule 1 for the heading under which Good A is classified specifies a change in tariff classification from any other heading. In this case, both Good A and the non-originating Material Y are of the same heading. However, the self-produced Material Z is classified in a different heading than that of Good A. For the purpose of determining whether the non-originating materials that are used in the production of Good A undergo the applicable change in tariff classification, Producer A has the option of considering the self-produced Material Z to be the material that must undergo a change in tariff classification. As Material Z is classified in a different heading than that of Good A, Material Z satisfies the requirements of the applicable change in tariff classification and Good A would qualify as an originating good. Treatment of recovered materials used in production of remanufactured good 4 (1) A recovered material derived in the territory of one or more of the CUSMA countries is treated as originating provided that (a) it is the result of a disassembly process of a used good into individual parts; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 4 (b) it has undergone certain processing such as cleaning, inspection, testing or other improvement processing to ensure sound working condition; and (c) it is used in the production of and incorporated into a remanufactured good. Recovered material not used in remanufactured good (2) In the case that the recovered material is not used or incorporated in the production of a remanufactured good, it is originating only if it satisfies the requirements of section 3 and it satisfies all other applicable requirements of these Regulations. Requirements of Schedule 1 (3) A remanufactured good is originating in the territory of a CUSMA country only if it satisfies the applicable requirements established in Schedule 1 and satisfies all other applicable requirements of these Regulations. Examples (4) Each of the following examples is an “Example” as referred to in subsection 1(4). Example 1: In July 2023, Producer A located in a CUSMA country manufactures water pumps of subheading 8413.30 for use in automotive engines. In addition to selling new water pumps, Producer A also sells water pumps that incorporate used parts. To obtain the used parts, Producer A disassembles used water pumps in a CUSMA country and cleans, inspects, and tests the individual parts. Accordingly, these parts qualify as recovered materials. The water pumps that Producer A manufactures incorporate the recovered materials, have the same life expectancy and performance as new water pumps and are sold with a warranty that is similar to the warranty for new water pumps. The water pumps therefore qualify as remanufactured goods and the recovered materials are treated as originating materials when determining whether the good qualifies as an originating good. In this case, because the water pumps are for use in an automotive good, the provisions of Part 6 apply. Because the water pump is a part listed in Table B of Part 6, the RVC required is 70% under the net cost method or 80% under the transaction value method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 4 The producer chooses to calculate the regional value content of the good under the net cost method as follows: Water pump net cost = Value of originating recovered materials = $ 1,000 $600 Value other originating materials = $20 Value of non-originating materials = $280 RVC = (NC − VNM) ÷ NC × 100 = ($1,000 − $280) ÷ $1,000 × 100 = 72% The remanufactured water pumps are originating goods because their regional value content exceeds the 70% requirement by net cost method. Example 2: Producer A, located in a CUSMA country, uses recovered materials derived in the territory of a CUSMA country in the production of self-propelled bulldozers classified in subheading 8429.11. In the production of the bulldozers, Producer A uses recovered engines classified in heading 84.07. The engines are recovered materials because they are disassembled from used bulldozers in a CUSMA country and then subject to cleaning, inspecting and technical tests to verify that they are in sound working condition. In addition to the recovered materials, other non-originating materials classified in subheading 8413.91 are also used in the production of the bulldozers. Producer A’s bulldozers are considered a remanufactured good because they are classified in a tariff provision set out in the definition of remanufactured good, are partially composed of recovered materials, have a similar life expectancy and perform the same as or similar to new self-propelled bulldozers and have a factory warranty similar to new self-propelled bulldozers. Once the recovered engines are used in the production of, and incorporated into, the remanufactured bulldozers, the recovered engines would be treated considered as originating materials for the purpose of determining if the remanufactured bulldozers are originating. The rule of origin set out in Schedule 1 for subheading 8429.11 specifies a change in tariff classification from any other subheading. In this case, because the recovered engines are treated as originating materials, and the non-originating materials, classified in subheading 8413.91, satisfy the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Sections 4-5 requirements set out in Schedule 1, the remanufactured bulldozers are originating goods. De minimis rule — non-originating materials 5 (1) Except as otherwise provided in subsection (3), a good is originating in the territory of a CUSMA country if (a) the value of all non-originating materials that are used in the production of the good and that do not undergo an applicable change in tariff classification as a result of production occurring entirely in the territory of one or more of the CUSMA countries is not more than 10% (i) of the transaction value of the good determined in accordance with Schedule 3 and adjusted to exclude any costs incurred in the international shipment of the good, or (ii) of the total cost of the good; (b) if the good is also subject to a regional value content requirement under the rule in which the applicable change in tariff classification is specified, the value of those non-originating materials is taken into account in calculating the regional value content of the good in accordance with the method set out for that good; and (c) the good satisfies all other applicable requirements of these Regulations. Only one rule to satisfy (2) If Schedule 1 sets out two or more alternative rules for the tariff provision under which the good is classified and if the good is considered an originating good under one of those rules in accordance with subsection (1), the good need not satisfy the requirements of any alternative rule in order to be originating. Exceptions (3) Subsections (1) and (2) do not apply to (a) a non-originating material of any of headings 04.01 through 04.06 or a non-originating material that is a dairy preparation containing over 10% by dry weight of milk solids of subheading 1901.90 or 2106.90, used in the production of a good of any of headings 04.01 through 04.06; (b) a non-originating material of any of headings 04.01 through 04.06 or a non-originating material that is a dairy preparation containing over 10% by dry weight of milk solids of subheading 1901.90 or 2106.90, used in the production of Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 (i) infant preparations containing over 10% by dry weight of milk solids of subheading 1901.10, (ii) mixes and doughs, containing over 25% by dry weight of butterfat, not put up for retail sale of subheading 1901.20, (iii) dairy preparations containing over 10% by dry weight of milk solids of subheading 1901.90 or 2106.90, (iv) goods of heading 21.05, (v) beverages containing milk of subheading 2202.99, or (vi) animal feeds containing over 10% by dry weight of milk solids of subheading 2309.90; (c) a non-originating material of heading 08.05 or any of subheadings 2009.11 through 2009.39 that is used in the production of a good of any of subheadings 2009.11 through 2009.39 or a fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, of subheading 2106.90 or 2202.99; (d) a non-originating material of Chapter 9 that is used in the production of instant coffee, not flavoured, of subheading 2101.11; (e) a non-originating material of Chapter 15 that is used in the production of a good of any of headings 15.01 through 15.08, 15.12, 15.14 or 15.15; (f) a non-originating material of heading 17.01 that is used in the production of a good of any of headings 17.01 through 17.03; (g) a non-originating material of Chapter 17 or heading 18.05 that is used in the production of a good of subheading 1806.10; (h) a non-originating material that is a pear, peach or apricot of Chapter 8 or 20 and that is used in the production of a good of heading 20.08; (i) a non-originating material that is a single juice ingredient of heading 20.09 that is used in the production of a good of subheading 2009.90 or tariff item 2106.90.92 or 2202.99.22; (j) a non-originating material of any of headings 22.03 through 22.08 that is used in the production of a good of heading 22.07 or 22.08; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 (k) a non-originating material that is used in the production of a good of any of Chapters 1 through 27, unless the non-originating material is of a different subheading than the good for which origin is to be determined under this section; or (l) a non-originating material that is used in the production of a good of any of Chapters 50 through 63. De minimis rule — regional value content requirement (4) A good that is subject to a regional value content requirement is originating in the territory of a CUSMA country and is not required to satisfy that requirement if (a) the value of all non-originating materials used in the production of the good is not more than 10% (i) of the transaction value of the good, determined in accordance with Schedule 3 and adjusted to exclude any costs incurred in the international shipment of the good, or (ii) of the total cost of the good; and (b) the good satisfies all other applicable requirements of these Regulations. Value non-originating materials — subsections (1) and (4) (5) For the purposes of subsections (1) and (4), the value of non-originating materials is to be determined in accordance with subsections 8(1) to (6). De minimis rule — textile goods (6) A good of any of Chapters 50 through 60 or heading 96.19 that contains non-originating materials that do not satisfy the applicable change in tariff classification requirements is considered originating in the territory of a CUSMA country if (a) the total weight of all those non-originating materials is not more than 10% of the total weight of the good, of which the total weight of elastomeric content may not exceed 7% of the total weight of the good; and (b) the good satisfies all other applicable requirements of these Regulations. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 De minimis rule — apparel and textile goods (7) A good of any of Chapters 61 through 63 that contains non-originating fibres or yarns in the component of the good that determines the tariff classification that do not satisfy the applicable change in tariff classification requirements is considered originating in the territory of a CUSMA country if (a) the total weight of all those non-originating materials is not more than 10% of the total weight of that component, of which the total weight of elastomeric content may not exceed 7% of the total weight of the component; and (b) the good satisfies all other applicable requirements of these Regulations. Component (8) For the purposes of subsection (7), (a) the component of a good that determines the tariff classification of that good must be identified in accordance with the first of the following General Rules for the Interpretation of the Harmonized System under which the identification can be determined, namely Rule 3(b), Rule 3(c) and Rule 4; and (b) if the component of the good that determines the tariff classification of the good is a blend of two or more fibres or yarns, all fibres and yarns used in the production of the component must be taken into account in determining the weight of fibres and yarns in that component. Applicable requirements — materials used in component (9) For the purpose of determining if a good of any of Chapters 61 through 63 is originating, the requirements set out in Schedule 1 only apply to the component that determines the tariff classification of the good. Materials that are not part of the component that determines the tariff classification of the good are disregarded when determining if a good is originating. Similarly, for the purposes of this section as applicable to a good of any of Chapters 61 through 63, only the materials used in the component that determines the tariff classification is taken into account in the de minimis calculation. Exception (10) Subsection (7) does not apply to sewing thread, narrow elastic bands or pocket bag fabric that is subject to the requirements set out in Chapter 61, Notes 2 through 4, Chapter 62, Notes 3 through 5 or for coated fabric as set out in Chapter 63, Note 2 of Schedule 1. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 Calculation of total cost — choice of methods (11) For the purposes of subparagraphs (1)(a)(ii) and (4)(a)(ii), the total cost of a good is, at the choice of the producer of the good, (a) the total cost incurred with respect to all goods produced by the producer that can be reasonably allocated to that good in accordance with Schedule 5; or (b) the aggregate of each cost that forms part of the total cost incurred with respect to that good that can be reasonably allocated to that good in accordance with Schedule 5. Calculation of total cost (12) The total cost under subsection (11) consists of the costs referred to in subsection 1(6) and is calculated in accordance with that subsection and subsection 1(7). Value of non-originating materials — other methods (13) For the purpose of determining the value under subsection (1) of non-originating materials that do not undergo an applicable change in tariff classification, if an inventory management method recognized in the Generally Accepted Accounting Principles of the CUSMA country where the production was performed or a method set out in Schedule 8 is not used to determine the value of those non-originating materials, the following methods are to be used: (a) if the value of those non-originating materials is determined as a percentage of the transaction value of the good and the producer chooses under subsection 7(10) to use one of the methods recognized in the Generally Accepted Accounting Principles of the CUSMA country where the material was produced or one of the methods set out in Schedule 7 to determine the value of those non-originating materials for the purpose of calculating the regional value content of the good, the value of those non-originating materials must be determined in accordance with that method; (b) if the following conditions are met and the value of those non-originating materials is equal to the sum of the values of non-originating materials, determined in accordance with the election under subparagraph (iv), divided by the number of units of the goods with respect to which the election is made (i) the value of those non-originating materials is determined as a percentage of the total cost of the good, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 (ii) under the rule in which the applicable change in tariff classification is specified, the good is also subject to a regional value content requirement and paragraph (4)(a) does not apply with respect to that good, (iii) the regional value content of the good is calculated on the basis of the net cost method, and (iv) the producer elects under subsection 7(15), 16(1) or (10) that the regional value content of the good be calculated over a period; (c) if the following conditions are met, the value of those non-originating materials is the sum of the values of the non-originating materials divided by the number of units produced during the period under subparagraph (iii): (i) the value of those non-originating materials is determined as a percentage of the total cost of the good, (ii) under the rule in which the applicable change in tariff classification is specified, the good is not also subject to a regional value content requirement or paragraph (4)(a) applies with respect to that good, and (iii) the producer elects under paragraph 1(7)(b) that, for the purposes of subsection (11), the total cost of the good be calculated over a given period; and (d) in any other case, the value of those non-originating materials may, at the choice of the producer, be determined in accordance with an inventory management method recognized in the Generally Accepted Accounting Principles of the CUSMA country where the production was performed or one of the methods set out in Schedule 7. Value of non-originating materials — production of good (14) For the purposes of subsection (4), the value of the non-originating materials used in the production of the good may, at the choice of the producer, be determined in accordance with an inventory management method recognized in the Generally Accepted Accounting Principles of the CUSMA country where the production was performed or one of the methods set out in Schedule 7. Examples illustrating de minimis rules (15) Each of the following examples is an “Example” as referred to in subsection 1(4). Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 Example 1 (subsection (1)): Producer A, located in a CUSMA country, uses originating materials and non-originating materials in the production of aluminium powder of heading 76.03. The product-specific rule of origin set out in Schedule 1 for heading 76.03 specifies a change in tariff classification from any other Chapter. There is no applicable regional value content requirement for this heading. Therefore, in order for the aluminium powder to qualify as an originating good under the rule set out in Schedule 1, Producer A may not use any non-originating material of Chapter 76 in the production of the aluminum powder. All of the materials used in the production of the aluminium powder are originating materials, with the exception of a small amount of aluminium scrap of heading 76.02, that is in the same Chapter as the aluminium powder. Under subsection (1), if the value of the nonoriginating aluminium scrap does not exceed 10% of the transaction value of the aluminium powder or the total cost of the aluminium powder, whichever is applicable, the aluminium powder would be considered an originating good. Example 2 (subsection (2)): Producer A, located in a CUSMA country, uses originating materials and non-originating materials in the production of fans of subheading 8414.59. There are two alternative rules established in Schedule 1 for subheading 8414.59, one of which specifies a change in tariff classification from any other heading. The other rule specifies both a change in tariff classification from the subheading under which parts of the fans are classified and a regional value content requirement. In order for the fan to qualify as an originating good under the first of the alternative rules, all of the materials that are classified under the subheading for parts of fans and are used in the production of the completed fan must be originating materials. In this case, all of the non-originating materials used in the production of the fan satisfy the change in tariff classification set out in the rule that specifies a change in tariff classification from any other heading, with the exception of one non-originating material that is classified under the subheading for parts of fans. Under subsection (1), if the value of the non-originating material that does not satisfy the change in tariff classification specified in the first rule does not exceed 10% of the transaction value of the fan or the total cost of the fan, whichever is applicable, the fan would be considered an originating good. Therefore, under subsection (2), the fan would not be required to satisfy the alternative rule Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 that specifies both a change in tariff classification and a regional value content requirement. Example 3 (subsection (2)): Producer A, located in a CUSMA country, uses originating materials and non-originating materials in the production of a copper anode of heading 74.02. The product-specific rule of origin set out in Schedule 1 for heading 74.02 specifies both a change in tariff classification from any other heading, except from heading 74.04, under which certain copper materials are classified and a regional value content requirement. Therefore, with respect to that part of the rule that specifies a change in tariff classification, in order for the copper anode to qualify as an originating good, any copper materials that are classified under heading 74.02 or 74.04 and that are used in the production of the copper anode must be originating materials. In this case, all of the non-originating materials used in the production of the copper anode satisfy the specified change in tariff classification, with the exception of a small amount of copper materials classified under heading 74.04. Subsection (1) provides that the copper anode can be considered an originating good if the value of the non-originating copper materials that do not satisfy the specified change in tariff classification does not exceed 10% of the transaction value of the copper anode or the total cost of the copper anode, whichever is applicable. In this case, the value of those non-originating materials that do not satisfy the specified change in tariff classification does not exceed the 10% limit. However, the rule set out in Schedule 1 for heading 74.02 specifies both a change in tariff classification and a regional value content requirement. Under paragraph (1)(b), in order to be considered an originating good, the copper anode must also, except as otherwise provided in subsection (4), satisfy the regional value content requirement specified in that rule. As provided in paragraph (1)(b), the value of the non-originating materials that do not satisfy the specified change in tariff classification, together with the value of all other non-originating materials used in the production of the copper anode, will be taken into account in calculating the regional value content of the copper anode. Example 4 (subsection (4)): Producer A, located in a CUSMA country, primarily uses originating materials in the production of shoes of heading 64.05. The product-specific rule of origin set out in Schedule 1 for heading 64.05 specifies both a change in tariff classification from any heading other than Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 headings 64.01 through 64.05 or subheading 6406.10 and a regional value content requirement. With the exception of a small amount of materials of Chapter 39, all of the materials used in the production of the shoes are originating materials. Under subsection (4), if the value of all of the non-originating materials used in the production of the shoes does not exceed 10% of the transaction value of the shoes or the total cost of the shoes, whichever is applicable, the shoes are not required to satisfy the regional value content requirement specified in the rule set out in Schedule 1 in order to be considered originating goods. Example 5 (subsection (4)): Producer A, located in a CUSMA country, produces barbers’ chairs of subheading 9402.10. The product-specific rule of origin set out in Schedule 1 for goods of subheading 9402.10 specifies a change in tariff classification from any other subheading. All of the materials used in the production of these chairs are originating materials, with the exception of a small quantity of non-originating materials that are classified as parts of barbers’ chairs. These parts undergo no change in tariff classification because subheading 9402.10 provides for both barbers’ chairs and their parts. Although Producer A’s barbers’ chairs do not qualify as originating goods under the rule set out in Schedule 1, paragraph 3(4)(a) provides, among other things, that, if there is no change in tariff classification from the nonoriginating materials to the goods because the subheading under which the goods are classified provides for both the goods and their parts, the goods will qualify as originating goods if they satisfy the specified regional value content requirement. However, under subsection (4), if the value of the nonoriginating materials does not exceed 10% of the transaction value of the barbers’ chairs or the total cost of the barbers’ chairs, whichever is applicable, the barbers’ chairs are considered originating goods and are not required to satisfy the regional value content requirement set out in subparagraph 3(4)(a)(ii). Example 6 (subsection (6)): Producer A, located in a CUSMA country, manufactures an infant diaper, classified in heading 96.19, consisting of an outer shell of 94% nylon and 6% elastomeric fabric by weight and a terry knit cotton absorbent crotch. All materials used are produced in a CUSMA country, except for the elastomeric fabric, which is from a nonCUSMA country. The elastomeric fabric is only 6% of the total weight of the diaper. The good satisfies all other Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 applicable requirements of these Regulations. Therefore, the product is considered originating from a CUSMA country as per subsection (6). Example 7 (subsection (6)): Producer A, located in a CUSMA country, produces cotton fabric of subheading 5209.11 from cotton yarn of subheading 5205.11. This cotton yarn is also produced by Producer A. The product-specific rule of origin set out in Schedule 1 for subheading 5209.11, under which the fabric is classified, specifies a change in tariff classification from any other heading outside 52.08 through 52.12, except from certain headings under which certain yarns are classified, including cotton yarn of subheading 5205.11. Therefore, with respect to the part of the rule that specifies a change in tariff classification, in order for the fabric to qualify as an originating good, the cotton yarn that is used by Producer A in the production of the fabric must be an originating material. At one point Producer A uses a small quantity of nonoriginating cotton yarn in the production of the cotton fabric. Under subsection (6), if the total weight of the non-originating cotton yarn does not exceed 10% of the total weight of the cotton fabric, it would be considered an originating good. Example 8 (subsections (7) and (8)): Producer A, located in a CUSMA country, produces women’s dresses of subheading 6204.41 from fine wool fabric of heading 51.12. This fine wool fabric, also produced by Producer A, is the component of the dress that determines its tariff classification in subheading 6204.41. The product-specific rule of origin set out in Schedule 1 for subheading 6204.41, under which the dress is classified, specifies both a change in tariff classification from any other Chapter, except from those headings and Chapters under which certain yarns and fabrics, including combed wool yarn and wool fabric, are classified, and a requirement that the good be cut and sewn or otherwise assembled in the territory of one or more of the CUSMA countries. In addition, narrow elastics classified in subheading 5806.20 or heading 60.02 and sewing thread classified in heading 52.04, 54.01 or 55.08 or yarn classified in heading 54.02 that is used as sewing thread, must be formed and finished in the territory of one or more of the CUSMA countries for the dress to be originating. Furthermore, if the dress has a pocket, the pocket bag fabric must be formed and finished in the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 territory of one or more of the CUSMA countries for the dress to be originating. Therefore, with respect to that part of the rule that specifies a change in tariff classification, in order for the dress to qualify as an originating good, the combed wool yarn and the fine wool fabric made therefrom that are used by Producer A in the production of the dress must be originating materials. In addition, the sewing thread, narrow elastics and pocket bags that are used by Producer A in the production of the dress must also be formed and finished in the territory of one or more of the CUSMA countries. At one point Producer A uses a small quantity of nonoriginating combed wool yarn in the production of the fine wool fabric. Under subsection (7), if the total weight of the non-originating combed wool yarn does not exceed 10% of the total weight of all the yarn used in the production of the component of the dress that determines its tariff classification, that is, the wool fabric, the dress would be considered an originating good. Example 9 (subsection (7)): Producer A, located in a CUSMA country, manufactures women’s knit sweaters, which have knit bodies and woven sleeves. The knit body is composed of 95% polyester and 5% spandex, by weight. The sleeves are made of non-CUSMA woven fabric that is 100% polyester. All materials of the knit body are from a CUSMA country, except for the spandex, which is from a non-CUSMA country. The sweater is cut and sewn in a CUSMA country. Since the knit body gives the garment its essential character, the sweater is classified in subheading 6110.30. The product-specific rule of origin set out in Schedule 1 for subheading 6110.30 is that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the CUSMA countries. The sleeves are disregarded in determining whether the sweater originates in a CUSMA country because only the component that determines the tariff classification of the good must be originating and the de minimis provision is applied to that component. Moreover, the total weight of the spandex is less than 10% of the total weight of the knit body fabric, which is the component that determines the tariff classification of the sweater and the spandex does not exceed 7% of the total weight of good. Assuming that the women’s knit sweater satisfies all other applicable requirements of these Regulations, the women’s knit sweater is originating from the CUSMA country. Example 10 (subsection (9)): Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 5 A men’s shirt of Chapter 61 is made using two different fabrics; one for the body and another for the sleeves. The component that determines the tariff classification of the men’s shirt is the fabric used for the body, as it constitutes the material that predominates by weight and makes up the largest surface area of the shirt’s exterior. If this fabric is produced using non-originating fibres and yarns that do not satisfy a tariff change rule, the de minimis provision is calculated on the basis of the total weight of the non-originating fibres or yarns used in the production of the fabric that makes up the body of the shirt. The weight of these non-originating fibres or yarns must be 10% or less of the total weight of that fabric and any elastomeric content must be 7% or less of the total weight of that fabric. Alternatively, if the shirt is made entirely of the same fabric, the component that determines the tariff classification of the shirt would be that fabric, as the shirt is made out of the same material throughout. Therefore, under this second scenario, the total weight of all nonoriginating fibres and yarns used in the production of the shirt that do not satisfy a tariff change rule must be 10% or less of the total weight of the shirt, and any elastomeric content must be 7% or less of the total weight of the shirt, for the shirt to be considered as an originating good. Example 11 (subsection (9)): Producer A, located in a CUSMA country, produces women’s blouses of subheading 6206.40 from a fabric also produced by Producer A that is composed of 90% by weight of originating polyester yarns of subheading 5402.33, 3% by weight non-originating lyocell yarn of subheading 5403.49 and 7% by weight non-originating elastomeric filament yarn of subheading 5402.44. This fabric is the component of the women’s blouses that determines its tariff classification in subheading 6206.40. The product-specific rule of origin of Schedule 1 applicable to the women’s blouses of subheading 6206.40 requires a change in tariff classification from any other Chapter, except from those headings and Chapters under which certain yarns and fabrics, including polyester, lyocell and elastomeric filament yarns, are classified and a requirement that the good is cut and sewn or otherwise assembled in the territory of one or more of the CUSMA countries. In this case, the non-originating lyocell yarn of subheading 5403.49 and the non-originating elastomeric filament yarn of subheading 5402.44 do not satisfy the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Sections 5-6 change in tariff classification required by the productspecific rule of origin of Schedule 1, because the productspecific rule of origin for heading 62.06 excludes a change from Chapter 54 to heading 62.06. However, according to subsection (7), a textile or apparel good classified in any of Chapters 61 through 63 that contains non-originating fibres or yarns in the component of the good that determines its tariff classification that do not satisfy the applicable change in tariff classification, is nonetheless considered an originating good if the total weight of all those fibres or yarns is not more than 10% of the total weight of that component, of which the total weight of elastomeric content may not exceed 7% of the total weight of the component, and such good meets all the other applicable requirements of these Regulations. Since the weight of the non-originating materials used by Producer A does not exceed 10% of the total weight of the component that determines the tariff classification of the women’s blouses, and the weight of elastomeric content also does not exceed 7% of such total weight, the women’s blouses qualify as originating goods. Example 12 (subsection (10)): A producer located in a country manufactures boys’ swimwear of subheading 6211.11 from fabric that has been woven in a CUSMA country from yarn spun in a CUSMA country; however, the producer uses non-originating narrow elastic of heading 60.02 in the waistband of the swimwear. As a result of the use of the nonoriginating narrow elastic of heading 60.02 in the waistband, and provided the garment is imported into a CUSMA country at least 18 months after the Agreement enters into force, the swimwear is considered non-originating because it does not satisfy the requirement set out in Note 3 of Chapter 62. In addition, subsection (7) does not apply to the narrow elastic of heading 60.02 and the good is therefore a non-originating good. Set 6 (1) This section applies to a good that is classified as a set as a result of the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System. Requirement (2) Except as otherwise set out in Schedule 1, a set is originating in the territory of a CUSMA country only if each good in the set is an originating good and both the set and the goods in the set meet the other applicable requirements of these Regulations. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 6 Exceptions (3) Despite subsection (2), a set is originating only if the value of all the non-originating goods included in the set does not exceed 10% of the value of the set. Value (4) For the purposes of subsection (3), the value of nonoriginating goods in the set and the value of the set must be calculated in the same manner as the value of nonoriginating materials is determined in accordance with section 8 and the value of the good determined in accordance with section 7. Example (5) Each of the following examples is an “Example” referred to in subsection 1(4). Example 1: Paint set Producer A assembles a paint set for arts and crafts. The set includes tubes of paint, paint brushes and paper, all presented in a reusable wooden box. The paint set for arts and crafts is classified in subheading 3210.00 as a result of the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System and, as a result, this section applies with respect to that set. The paint, paper and wooden box are all originating as they undergo the changes required in Schedule 1. The paint brushes, which represent 4% of the value of the set, are produced in the territory of a non-CUSMA country and are therefore non-originating. The set is nonetheless originating. Example 2 (subsection (2)): Producer A, located in a CUSMA country, uses originating materials and non-originating materials to assemble a manicure set of subheading 8214.20. The set includes a nail nipper, cuticle scissors, a nail clipper and a nail file with cardboard support, all presented in a plastic case with zipper. The items are not classified as a set as a result of the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System. The Harmonized System specifies that manicure sets are classified in subheading 8214.20. This means that the specific rule of origin set out in Schedule 1 applies. This rule requires a change in tariff classification from any other Chapter. In order for the manicure set to qualify as an originating good under the rule set out in Schedule 1, Producer A may not use any non-originating material of Chapter 82 in the assembly of the manicure set. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 6 In this case, Producer A, located in a CUSMA country, produces the nail nipper, cuticle scissors and nail clipper included in the set, and all qualify as originating goods. Despite being classified in the same Chapter as the manicure set (Chapter 82), the originating nail nipper, the cuticle scissors and the nail clipper satisfy the requirement of the applicable change in tariff classification to the manicure set. The nail file with cardboard support (6805.20) and the plastic case with zipper (4202.12) are imported from outside the territories of the CUSMA countries; however, these items are not classified in Chapter 82, so they satisfy the applicable change in tariff classification. Therefore, the manicure set is an originating good. Example 3 (subsection (3)): Pants set Producer A makes a pants set, consisting of men’s cotton denim trousers and a polyester belt, packed together for a retail sale. The trousers are made of cotton fabric formed and finished from yarn in a CUSMA country. The sewing thread is formed and finished in a CUSMA country. The pocket bag fabric is formed and finished in a CUSMA country, of yarn wholly formed in a CUSMA country. The trousers are cut and sewn in CUSMA country A. A polyester webbing belt with a metal buckle is made in a non-CUSMA country and shipped to CUSMA country A, where it is threaded through the belt loops of the trousers. The value of the belt is 8% of the value of the trousers and belt combined. The men’s trousers are classified in subheading 6203.42. The rule of origin set out in Schedule 1 for subheading 6203.42 requires that the trousers be made from fabric produced in a CUSMA country from yarn produced in a CUSMA country. The trousers satisfy the product-specific rules of origin set out in Schedule 1 and are considered originating. However, the belt does not satisfy the rules and would not be considered originating. The set is nonetheless an originating good if the belt value is 10% or less of the value of the set. Since the value of the belt is 8% of the value of the set, the men’s trousers and belt set would be treated as an originating good. Example 4 (subsection (3)): Shirt and tie set Producer A makes a boys’ shirt and tie set in a CUSMA country. The shirt is constructed from 55% cotton, 45% polyester, solid colour, dyed, woven fabric, classified in subheading 5210.31. The fabric contains 73.2 total yarns per square centimetre and 76 metric yarns. The shirt is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 2 Originating Goods Section 6 packaged in a retail polybag with a coordinating colour, 100% polyester, woven fabric tie. The yarns used in the shirt fabric are spun in a non-CUSMA country and the fabric is woven and dyed in the same non-CUSMA country. The shirt fabric is sent to the CUSMA country where it is cut and sewn into finished garments. The coordinating tie is made in a non-CUSMA country from fabric that is woven in that country from yarns that are spun in that country. The value of the coordinating tie is approximately 13% of the value of the set. The shirt is classified under heading 62.05. The shirt satisfies the product-specific rule of origin for heading 62.05 set out in Schedule 1 and is considered originating because it is wholly made from fabric of subheading 5210.31 (not of square construction, containing more than 70 warp ends and filling picks per square centimetre, of average yarn number exceeding 70 metric) and cut and sewn into finished garments in the CUSMA country. On the other hand, the tie does not satisfy the product-specific rule for heading 62.15 and would not be considered originating. For the purposes of the sets rule, provided the tie is valued at 10% or less of the value of the set, the set will be considered as originating. However, since the value of the coordinating tie is approximately 13% of the value of the set, the shirt and tie set would not be considered as an originating good. Example 5 (subsection (3)): Chef set Producer A, located in a CUSMA country, produces a chef set for retail sale using originating and non-originating materials. This set includes an apron, cooking gloves and a chef hat. The chef set is classified in heading 62.11 as a result of the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System. For this reason, subsection (3) applies to this set. Both the apron and cooking gloves meet the product-specific rules of origin for their respective product categories and are therefore considered to be originating. The chef hat, which represents 9.7% of the value of the set, is produced in the territory of a non-CUSMA country and is therefore non-originating. The set is nonetheless an originating good because less than 10% of the value of the set is non-originating. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 PART 3 Regional Value Content Calculation 7 (1) Except as otherwise provided in subsection (6), the regional value content of a good must be calculated, at the choice of the importer, exporter or producer of the good, on the basis of either the transaction value method or the net cost method. Transaction value method (2) The transaction value method for calculating the regional value content of a good is as follows: RVC = (TV − VNM) ÷ TV × 100 where is the regional value content of the good, expressed as a percentage; RVC TV is the transaction value of the good, determined in accordance with Schedule 3 with respect to the transaction in which the producer of the good sold the good, adjusted to exclude any costs incurred in the international shipment of the good; and is the value of non-originating materials used by the producer in the production of the good, determined in accordance with section 8. VNM Net cost method (3) The net cost method for calculating the regional value content of a good is as follows: RVC = (NC − VNM) ÷ NC × 100 where RVC NC VNM is the regional value content of the good, expressed as a percentage; is the net cost of the good, calculated in accordance with subsection (11); and is the value of non-originating materials used by the producer in the production of the good determined, except as otherwise provided in sections 14 and 15, in accordance with section 8. Non-originating materials — values not included (4) For the purpose of calculating the regional value content of a good under subsection (2) or (3), the value of non-originating materials used by a producer in the production of the good must not include Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 (a) the value of any non-originating materials used by another producer in the production of originating materials that are subsequently acquired and used by the producer of the good in the production of that good; or (b) the value of any non-originating materials used by the producer in the production of a self-produced material that is an originating material and is designated as an intermediate material. Self-produced material (5) For the purposes of subsection (4), (a) in the case of any self-produced material that is not designated as an intermediate material, only the value of any non-originating materials used in the production of the self-produced material is to be included in the value of non-originating materials used in the production of the good; and (b) if a self-produced material that is designated as an intermediate material and is an originating material is used by the producer of the good with non-originating materials — whether or not those non-originating materials are produced by that producer — in the production of the good, the value of those non-originating materials is to be included in the value of non-originating materials. Net cost method — when required (6) The regional value content of a good must be calculated only on the basis of the net cost method if Schedule 1 does not provide a rule for the good based on the transaction value method. Net cost method — change permitted (7) If the importer, exporter or producer of a good calculates the regional value content of the good on the basis of the transaction value method and the customs administration of a CUSMA country subsequently notifies that importer, exporter or producer in writing, during the course of a verification of origin, that (a) the transaction value of the good, as determined by that importer, exporter or producer, is required to be adjusted under section 4 of Schedule 3, or (b) the value of any material used in the production of the good, as determined by that importer, exporter or producer, is required to be adjusted under section 4 of Schedule 6, the importer, exporter or producer may choose that the regional value content of the good be calculated on the basis of the net cost method, in which case the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 calculation must be made within 30 days after the producer receives the notification, or such longer period as that customs administration specifies. Net cost method — no change permitted (8) If the importer, exporter or producer of a good calculates the regional value content of the good on the basis of the net cost method and the customs administration of a CUSMA country subsequently notifies that importer, exporter or producer in writing, during the course of a verification of origin, that the good does not satisfy the applicable regional value content requirement, the importer, exporter or producer of the good may not recalculate the regional value content on the basis of the transaction value method. Clarification (9) Nothing in subsection (7) is to be construed as preventing any review or appeal under Article 5.15 of the Agreement, as implemented in each CUSMA country, of an adjustment to or a rejection of (a) the transaction value of the good; or (b) the value of any material used in the production of the good. Value of identical non-originating materials (10) For the purposes of the transaction value method, if non-originating materials that are the same as one another in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance, are used in the production of a good, the value of those non-originating materials may, at the choice of the producer of the good, be determined in accordance with one of the methods set out in Schedule 7. Calculating net cost of good (11) For the purposes of subsection (3), the net cost of a good may be calculated, at the choice of the producer of the good, by (a) calculating the total cost incurred with respect to all goods produced by that producer, subtracting any excluded costs that are included in that total cost, and reasonably allocating, in accordance with Schedule 5, the remainder to the good; (b) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating, in accordance with Schedule 5, that total cost to the good, and subtracting any excluded costs that are included in the amount allocated to that good; or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 (c) reasonably allocating, in accordance with Schedule 5, each cost that forms part of the total cost incurred with respect to the good so that the aggregate of those costs does not include any excluded costs. Calculation of total cost (12) Total cost under subsection (11) consists of the costs referred to in subsection 1(6) and is calculated in accordance with that subsection and subsection 1(7). Calculation of net cost of good (13) For the purpose of calculating the net cost under subsection (11), (a) excluded costs are the excluded costs that are recorded on the books of the producer of the good; (b) excluded costs that are included in the value of a material that is used in the production of the good are not to be subtracted from or otherwise excluded from the total cost; and (c) excluded costs do not include any amount paid for research and development services performed in the territory of a CUSMA country. Non-allowable interest (14) For the purpose of calculating non-allowable interest costs, the determination of whether interest costs incurred by a producer are more than 700 basis points above the interest rate of comparable maturities issued by the federal government of the country in which the producer is located is to be made in accordance with Schedule 9. Use of averaging over a period (15) For the purposes of the net cost method, the regional value content of the good, other than a good with respect to which an election to average may be made under subsection 16(1) or (10), may be calculated, if the producer elects to do so, by (a) calculating the sum of the net costs incurred and the sum of the values of non-originating materials used by the producer of the good with respect to the good and identical goods or similar goods, or any combination thereof, produced in a single plant by the producer over (i) a one-month period, (ii) any consecutive three- or six-month period that falls within and is evenly divisible into the number of months of the producer’s fiscal year remaining at the beginning of that period, or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 (iii) the producer’s fiscal year; and (b) using the sums referred to in paragraph (a) as the net cost and the value of non-originating materials, respectively. Application (16) The calculation made under subsection (15) applies with respect to all units of the good produced during the period chosen by the producer under paragraph (15)(a). No change to goods or period (17) An election made under subsection (15) may not be rescinded or modified with respect to the goods or the period to which the election is made. Period considered to be chosen (18) If a producer chooses a one-, three- or six-month period under subsection (15) with respect to a good, the producer is considered to have chosen under that subsection a period or periods of the same duration for the remainder of the producer’s fiscal year with respect to that good. Method and period for remainder of fiscal year (19) If the use of the net cost method is required or chosen and an election is made under subsection (15), the regional value content of the good is to be calculated on the basis of the net cost method over the period chosen under that subsection and for the remainder of the producer’s fiscal year. Analysis of actual cost (20) Except as otherwise provided in subsection 16(9), if the producer of a good has calculated the regional value content of the good under the net cost method on the basis of estimated costs, including standard costs, budgeted forecasts or other similar estimating procedures, before or during the period chosen under paragraph (15)(a), the producer must conduct an analysis at the end of the producer’s fiscal year of the actual costs incurred over the period with respect to the production of the good. Option to treat any material as non-originating (21) For the purpose of calculating the regional value content of a good, the producer of that good may choose to treat any material used in the production of that good as a non-originating material. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 Examples (22) Each of the following examples is an “Example” as referred to in subsection 1(4). Example 1: Point of direct shipment (with respect to the definition adjusted to exclude any costs incurred in the international shipment of the good) A producer has only one factory at which the producer manufactures office chairs. Because the factory is located close to transportation facilities, all units of the finished good are stored in a factory warehouse 200 m from the end of the production line. Goods are shipped worldwide from this warehouse. The point of direct shipment is the warehouse. Example 2: Point of direct shipment (with respect to the definition adjusted to exclude any costs incurred in the international shipment of the good) A producer has six factories, all located within the territory of one of the CUSMA countries, at which the producer produces garden tools of various types. These tools are shipped worldwide and orders usually consist of bulk orders of various types of tools. Because different tools are manufactured at different factories, the producer decided to consolidate storage and shipping facilities and ships all finished products to a large warehouse located near the seaport from which all orders are shipped. The distance from the factories to the warehouse varies from 3 km to 130 km. The point of direct shipment for each of the goods is the warehouse. Example 3: Point of direct shipment (with respect to the definition adjusted to exclude any costs incurred in the international shipment of the good) A producer has only one factory, located near the centre of one of the CUSMA countries, at which the producer manufactures office chairs. The office chairs are shipped from that factory to three warehouses leased by the producer, one on the west coast, one near the factory and one on the east coast. The office chairs are shipped to buyers from these warehouses, the shipping location depending on the shipping distance from the buyer. Buyers closest to the west coast warehouse are normally supplied by the west coast warehouse, buyers closest to the east coast are normally supplied by the warehouse located on the east coast and buyers closest to the warehouse near the factory are normally supplied by that warehouse. In this case, the point of direct shipment is the location of the warehouse from which the office chairs are normally shipped to customers in the location in which the buyer is located. Example 4 (subsection (3)): Net cost method Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 A producer located in CUSMA country A sells Good A that is subject to a regional value content requirement to a buyer located in CUSMA country B. The producer of Good A chooses to calculate the regional value content of that good using the net cost method. All applicable requirements of these Regulations, other than the regional value content requirement, have been met. The applicable regional value content requirement is 50%. In order to calculate the regional value content of Good A, the producer first calculates the net cost of Good A. Under paragraph (11)(a), the net cost is the total cost of Good A (the aggregate of the product costs, period costs and other costs) per unit, minus the excluded costs (the aggregate of the sales promotion, marketing and aftersales service costs, royalties, shipping and packing costs and non-allowable interest costs) per unit. The producer uses the following figures to calculate the net cost: Product costs: Value of originating materials $30.00 Value of non-originating materials $40.00 Other product costs $20.00 Period costs: $10.00 Other costs: $0.00 Total cost of Good A, per unit: $100.00 Excluded costs: Sales promotion, marketing and after-sales service costs $5.00 Royalties $2.50 Shipping and packing costs $3.00 Non-allowable interest costs $1.50 Total excluded costs: $12.00 The net cost is the total cost of Good A, per unit, minus the excluded costs. Total cost of Good A, per unit: $100.00 Excluded costs: - $12.00 Net cost of Good A, per unit: $88.00 The net cost ($88) and the value of non-originating materials ($40) are needed in order to calculate the regional value content. The producer calculates the regional value content of Good A under the net cost method in the following manner: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 RVC = (NC − VNM) ÷ NC × 100 = (88 - 40) ÷ 88 × 100 = 54.5% Therefore, under the net cost method, Good A qualifies as an originating good, with a regional value content of 54.5%. Example 5 (paragraph (11)(a)): A producer in a CUSMA country produces Good A and Good B during the producer’s fiscal year. The producer uses the following figures, which are recorded on the producer’s books and represent all of the costs incurred with respect to both Good A and Good B, to calculate the net cost of those goods: Product costs: Value of originating materials $2,000 Value of non-originating materials $1,000 Other product costs $2,400 Period costs (including $1,200 in excluded costs): $3,200 Other costs: Total cost of Good A and Good B: $400 $9,000 The net cost is the total cost of Good A and Good B, minus the excluded costs incurred with respect to those goods. Total cost of Good A and Good B: Excluded costs: Net cost of Good A and Good B: $9,000 - $1,200 $7,800 The net cost must then be reasonably allocated, in accordance with Schedule 5, to Good A and Good B. Example 6 (paragraph (11)(b)): A producer in a CUSMA country produces Good A and Good B during the producer’s fiscal year. In order to calculate the regional value content of Good A and Good B, the producer uses the following figures that are recorded on the producer’s books and incurred with respect to those goods: Product costs: Value of originating materials $2,000 Value of non-originating materials $1,000 Other product costs $2,400 Period costs (including $1,200 in excluded costs): $3,200 Other costs: Current to June 20, 2022 Last amended on July 1, 2020 $400 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 Total cost of Good A and Good B: $9,000 Under paragraph (11)(b), the total cost of Good A and Good B is then reasonably allocated, in accordance with Schedule 5, to those goods. The costs are allocated in the following manner: Total cost ($9,000 for both Good A and Good B) Allocated to Good A Allocated to Good B $5,220 $3,780 The excluded costs ($1,200) that are included in the total cost allocated to Good A and Good B, in accordance with Schedule 5, are subtracted from that amount. Excluded cost allocated to Good A ($) Total excluded costs: Excluded cost allocated to Good B ($) Sales promotion, marketing and after-sale service costs $500 290 Royalties $200 116 Shipping and packing costs $500 290 Net cost (total cost minus excluded costs): $4,524 $3,276 Therefore the net cost of Good A is $4,524 and the net cost of Good B is $3,276. Example 7 (paragraph (11)(c)): A producer located in a CUSMA country produces Good C and Good D. The following costs are recorded on the producer’s books for the months of January, February and March, and each cost that forms part of the total cost is reasonably allocated, in accordance with Schedule 5, to Good C and Good D. Total cost: Good C and Good D (in thousands of dollars) Allocated to Good C (in thousands of dollars) Allocated to Good D (in thousands of dollars) Value of originating materials 100 Value of non-originating materials 900 Other product costs Product costs: Period costs (including $420 in excluded costs): 5,679 3,036 2,643 Minus excluded costs Other costs: 3,836 2,923 Total cost (aggregate of product costs, period costs and other costs): 6,759 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Section 7 Example 8 (subsection (12)): Producer A, located in a CUSMA country, produces Good A that is subject to a regional value content requirement. The producer chooses to calculate the regional value content of that good using the net cost method. Producer A buys Material X from Producer B, located in a CUSMA country. Material X is a non-originating material and is used in the production of Good A. Producer A provides Producer B, at no charge, with moulds to be used in the production of Material X. The cost of the moulds that is recorded on the books of Producer A has been expensed in the current year. Pursuant to subparagraph 4(1)(b)(ii) of Schedule 6, the value of the moulds is included in the value of Material X. Therefore, the cost of the moulds that is recorded on the books of Producer A and that has been expensed in the current year cannot be included as a separate cost in the net cost of Good A because it has already been included in the value of Material X. Example 9 (subsection (12)): Producer A, located in a CUSMA country, produces Good A that is subject to a regional value content requirement. The producer chooses to calculate the regional value content of that good using the net cost method and averages the calculation over the producer’s fiscal year under subsection (15). Producer A determines that during that fiscal year Producer A incurred a gain on foreign currency conversion of $10,000 and a loss on foreign currency conversion of $8,000, resulting in a net gain of $2,000. Producer A also determines that $7,000 of the gain on foreign currency conversion and $6,000 of the loss on foreign currency conversion is related to the purchase of non-originating materials used in the production of Good A and $3,000 of the gain on foreign currency conversion and $2,000 of the loss on foreign currency conversion is not related to the production of Good A. The producer determines that the total cost of Good A is $45,000 before deducting the $1,000 net gain on foreign currency conversion related to the production of Good A. The total cost of Good A is therefore $44,000. That $1,000 net gain is not included in the value of non-originating materials under subsection 8(1). Example 10 (subsection (12)): Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 3 Regional Value Content Sections 7-8 Given the same facts as in Example 9, except that Producer A determines that $6,000 of the gain on foreign currency conversion and $7,000 of the loss on foreign currency conversion is related to the purchase of nonoriginating materials used in the production of Good A the total cost of Good A is $45,000, which includes the $1,000 net loss on foreign currency conversion related to the production of Good A. That $1,000 net loss is not included in the value of non-originating materials under subsection 8(1). PART 4 Material Value of material used in production 8 (1) Except as otherwise provided for non-originating materials used in the production of a good referred to in section 14 or subsection 15(1), and except in the case of indirect materials, intermediate materials and packing materials and containers, for the purpose of calculating the regional value content of a good and for the purposes of subsections 5(1) and (4), the value of a material that is used in the production of the good is (a) except as otherwise provided in subsection (4), if the material is imported by the producer of the good into the territory of the CUSMA country in which the good is produced, the transaction value of the material at the time of importation, including the costs incurred in the international shipment of the material; (b) if the material is acquired by the producer of the good from another person located in the territory of the CUSMA country in which the good is produced (i) the price paid or payable by the producer in the CUSMA country where the producer is located, (ii) the value as determined for an imported material in paragraph (a), or (iii) the earliest ascertainable price paid or payable in the territory of the CUSMA country where the good is produced; or (c) for a material that is self-produced (i) all the costs incurred in the production of the material, including general expenses, and (ii) an amount equivalent to the profit added in the normal course of trade or equal to the profit that is usually reflected in the sale of goods of the same class or kind as the self-produced material that is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 being valued if no self-produced material that has been used in its production has been valued including the amount equivalent or equal to the profit according to this paragraph. Adjustments (2) The following costs may be deducted from the value of a non-originating material or material of undetermined origin if they are included under subsection (1): (a) the costs of freight, insurance and packing and all other costs incurred in transporting the material to the location of the producer; (b) duties and taxes paid or payable with respect to the material in the territory of one or more of the CUSMA countries, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (c) customs brokerage fees, including the cost of inhouse customs brokerage services, incurred with respect to the material in the territory of one or more of the CUSMA countries; and (d) the cost of waste and spoilage resulting from the use of the material in the production of the good, minus the value of any reusable scrap or by-product. Documentary evidence required (3) If the cost or expense listed in subsection (2) is unknown or documentary evidence of the amount of the adjustment is not available, no adjustment is to be made for that particular cost or expense. Unacceptable transaction value (4) For the purposes of paragraph (1)(a), if the transaction value of the material referred to in that paragraph is unacceptable or if there is no transaction value in accordance with Schedule 4, the value of the material must be determined in accordance with Schedule 6 and, if the costs referred to in subsection (2) are included in that value, those costs may be deducted from that value. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 Costs recorded on books (5) For the purposes of subsection (1), the costs referred to in paragraph (1)(c) are the costs referred to in that paragraph that are recorded on the books of the producer of the good. Designation of self-produced material as intermediate material (6) For the purpose of calculating the regional value content of a good, the producer of the good may designate as an intermediate material any self-produced material that is used in the production of the good, provided that, if an intermediate material is subject to a regional value content requirement, no other self-produced material that is subject to a regional value content requirement and is incorporated into that intermediate material is also designated by the producer as an intermediate material. Particulars (7) For the purposes of subsection (6), (a) in order to qualify as an originating material, a self-produced material that is designated as an intermediate material must qualify as an originating material under these Regulations; (b) the designation of a self-produced material as an intermediate material is to be made solely at the choice of the producer of that self-produced material; and (c) except as otherwise provided in subsection 9(6), the proviso set out in subsection (6) does not apply with respect to an intermediate material used by another producer in the production of a material that is subsequently acquired and used in the production of a good by the producer referred to in subsection (6). Value of intermediate material (8) The value of an intermediate material is, at the choice of the producer of the good, (a) the total cost incurred with respect to all goods produced by the producer that can be reasonably allocated to that intermediate material in accordance with Schedule 5; or (b) the aggregate of each cost that forms part of the total cost incurred with respect to that intermediate material that can be reasonably allocated to that intermediate material in accordance with Schedule 5. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 Calculation of total cost (9) Total cost under subsection (8) consists of the costs referred to in subsection 1(6) and is calculated in accordance with that subsection and subsection 1(7). Rescission of designation (10) If a producer of a good designates a self-produced material as an intermediate material under subsection (6) and the customs administration of a CUSMA country into which the good is imported determines during a verification of origin of the good that the intermediate material is a non-originating material and notifies the producer of this in writing before the written determination of whether the good qualifies as an originating good, the producer may rescind the designation in which case the regional value content of the good is to be calculated as though the self-produced material were not so designated. Effect of rescission (11) A producer of a good who rescinds a designation under subsection (10) may, not later than 30 days after the day on which the customs administration referred to in subsection (10) notifies the producer in writing that the self-produced material is a non-originating material, designate as an intermediate material another self-produced material that is incorporated into the good, subject to the proviso set out in subsection (6). Second rescission (12) If a producer of a good designates another self-produced material as an intermediate material under subsection (6) and the customs administration referred to in subsection (10) determines during the verification of origin of the good that that self-produced material is a nonoriginating material, (a) the producer may rescind the designation in which case the regional value content of the good is to be calculated as though the self-produced material were not so designated; and (b) the producer may not designate another self-produced material that is incorporated into the good as an intermediate material. Indirect materials (13) For the purpose of determining whether a good is an originating good, an indirect material that is used in the production of the good (a) is considered to be an originating material, regardless of where that indirect material is produced; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 (b) if the good is subject to a regional value content requirement, for the purpose of calculating the net cost under the net cost method, has a value that is equal to the costs of that material that are recorded on the books of the producer of the good. Packaging materials and containers (14) Packaging materials and containers, if classified under the Harmonized System with the good that is packaged therein, must be disregarded for the purpose of (a) determining whether all of the non-originating materials used in the production of the good undergo an applicable change in tariff classification; (b) determining whether a good is wholly obtained or produced; and (c) determining under subsection 5(1) the value of non-originating materials that do not undergo an applicable change in tariff classification. Value of packaging materials and containers — cases where taken into account (15) If packaging materials and containers are classified under the Harmonized System with the good that is packaged therein and that good is subject to a regional value content requirement, the value of those packaging materials and containers must be taken into account as originating materials or non-originating materials, as the case may be, for the purpose of calculating the regional value content of the good. Packaging materials and containers — self-produced (16) For the purposes of subsection (15), if packaging materials and containers are self-produced materials, the producer may choose to designate those materials as intermediate materials under subsection (6). Packing materials and containers (17) For the purpose of determining whether a good is an originating good, packing materials and containers are disregarded. Fungible materials and fungible goods (18) A fungible material or fungible good is an originating good if (a) when originating and non-originating fungible materials (i) are withdrawn from an inventory in one location and used in the production of the good, or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 (ii) are withdrawn from inventories in more than one location in the territory of one or more of the CUSMA countries and used in the production of the good at the same production facility, the determination of whether the materials are originating is made on the basis of an inventory management method recognized in the Generally Accepted Accounting Principles of, or otherwise accepted by, the CUSMA country in which the production is performed or an inventory management method set out in Schedule 8; or (b) when originating and non-originating fungible goods are commingled and exported in the same form, the determination of whether the goods are originating is made on the basis of an inventory management method recognized in the Generally Accepted Accounting Principles of, or otherwise accepted by, the CUSMA country from which the good is exported or an inventory management method set out in Schedule 8. Choice for fiscal year (19) The inventory management method selected under subsection (18) must be used throughout the fiscal year of the producer or the person that selected the inventory management method. Claim (20) An importer may claim that a fungible material or good is originating if the importer, producer or exporter has physically segregated each fungible material or good so as to allow its specific identification. Choice of inventory management method (21) If fungible materials referred to in paragraph (18)(a) and fungible goods referred to in paragraph (18)(b) are withdrawn from the same inventory, the inventory management method used for the materials must be the same as the inventory management method used for the goods, and if the averaging method is used, the respective averaging periods for fungible materials and fungible goods are to be used. Written notice (22) A choice of inventory management methods under subsection (18) is considered to have been made when the customs administration of the CUSMA country into which the good is imported is informed in writing of the choice during the course of a verification of origin of the good. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 Accessories, spare parts, tools, or instructional or other information materials (23) For the purposes of subsections (24) to (27), accessories, spare parts, tools, or instructional or other information materials are covered when (a) they are classified and delivered with, but not invoiced separately from, the good; and (b) their type, quantity and value are customary for the good within the industry that produces the good. Exclusion (24) Accessories, spare parts, tools, or instructional or other information materials are to be disregarded for the purpose of determining (a) whether a good is wholly obtained; (b) whether the non-originating materials used in the production of the good satisfy a process or change in tariff classification requirement set out in Schedule 1; or (c) under subsection 5(1), the value of non-originating materials that do not undergo an applicable change in tariff classification. Value for regional value content (25) If a good is subject to a regional value content requirement, the value of accessories, spare parts, tools, or instructional or other information materials is to be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good. Designation (26) For the purposes of subsection (25), if accessories, spare parts, tools or instructional or other information materials are self-produced materials, the producer may choose to designate those materials as intermediate materials under subsection (6). Originating status (27) A good’s accessories, spare parts, tools, or instructional or other information materials have the originating status of the good with which they are delivered. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 Examples illustrating the provisions on materials (28) Each of the following examples is an “Example” as referred to in subsection 1(4). Example 1 (subsection (4)): Transaction value not determined in a manner consistent with Schedule 6 Producer A, located in CUSMA country A, imports a bicycle chainring into CUSMA country A. Producer A purchased the chainring from a middleman located in CUSMA country B. The middleman purchased the chainring from a manufacturer located in CUSMA country B. Under the laws of CUSMA country A that implement the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994, the customs value of the chainring was based on the price actually paid or payable by the middleman to the manufacturer. Producer A uses the chainring to produce a bicycle and exports the bicycle to CUSMA country C. The bicycle is subject to a regional value content requirement. Under subsection 3(1) of Schedule 6, the price actually paid or payable is the total payment made or to be made by the producer to or for the benefit of the seller of the material. Section 1 of that Schedule defines “producer” and “seller” for the purposes of that Schedule. A producer is the person who uses the material in the production of a good that is subject to a regional value content requirement. A seller is the person who sells the material being valued to the producer. The transaction value of the chainring was not determined in a manner consistent with Schedule 6 because it was based on the price actually paid or payable by the middleman to the manufacturer, rather than on the price actually paid or payable by Producer A to the middleman. Thus, subsection (4) applies and the chainring is valued in accordance with Schedule 6. Example 2 (subsection (7)): Value of intermediate materials A producer located in a CUSMA country produces a bicycle that is subject to a regional value content requirement under subsection 3(2). The producer also produces a chainring that is used in the production of the bicycle. Both originating materials and non-originating materials are used in the production of the chainring. The chainring is subject to a change in tariff classification requirement under subsection 3(2). The costs to produce the chainring are the following: Product costs: Value of originating materials $1.00 Value of non-originating materials $7.50 Other product costs $1.50 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 Period costs (including $0.30 in royalties): $0.50 Other costs: $0.10 Total cost of the chainring: $10.60 The producer designates the chainring as an intermediate material and determines that, because all of the nonoriginating materials that are used in the production of the chainring undergo an applicable change in tariff classification set out in Schedule 1, the chainring would, under subsection 3(2) qualify as an originating material. The cost of the non-originating materials used in the production of the chainring is therefore not included in the value of non-originating materials that are used in the production of the bicycle for the purpose of determining the regional value content of the bicycle. Because the chainring is designated as an intermediate material, the total cost of the chainring, which is $10.60, is treated as the cost of originating materials for the purpose of calculating the regional value content of the bicycle. The total cost of the bicycle is determined in accordance with the following figures: Product costs: Value of originating materials - intermediate materials - other materials $10.60 $3.00 Value of non-originating materials $5.50 Other product costs: $6.50 Period costs: $2.50 Other costs: $0.10 Total cost of the bicycle: $28.20 Example 3 (subsection (7)): Effects of the designation of self-produced materials on net cost The ability to designate intermediate materials helps to put the vertically integrated producer who is self-producing materials that are used in the production of a good on par with a producer who is purchasing materials and valuing those materials in accordance with subsection (1). The following situations demonstrate how this is achieved: Situation A A producer located in a CUSMA country produces a bicycle that is subject to a regional value content requirement of 50% under the net cost method. The bicycle satisfies all other applicable requirements of these Regulations. The producer purchases a bicycle frame, which is used in the production of the bicycle, from a supplier located in a CUSMA country. The value of the frame determined in accordance with subsection (1) is $11.00. The frame is an originating material. All other Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 materials used in the production of the bicycle are nonoriginating materials. The net cost of the bicycle is determined as follows: Product costs: Value of originating materials (bicycle frame) $11.00 Value of non-originating materials $5.50 Other product costs $6.50 Period costs (including $0.20 in excluded costs): $0.50 Other costs: $0.10 Total cost of the bicycle: Excluded costs (included in period costs): Net cost of the bicycle: $23.60 $0.20 $23.40 The regional value content of the bicycle is calculated as follows: RVC = (NC − VNM) ÷ NC × 100 = ($23.40 − $5.50) ÷ $23.40 × 100 = 76.5% The regional value content of the bicycle is 76.5% and the bicycle, therefore, qualifies as an originating good. Situation B A producer located in a CUSMA country produces a bicycle that is subject to a regional value content requirement of 50% under the net cost method. The bicycle satisfies all other applicable requirements of these Regulations. The producer self-produces the bicycle frame that is used in the production of the bicycle. The costs to produce the frame are the following: Product costs: Value of originating materials $1.00 Value of non-originating materials $7.50 Other product costs $1.50 Period costs (including $0.20 in excluded costs): $0.50 Other costs: $0.10 Total cost of the bicycle frame: $10.60 Additional costs to produce the bicycle are the following: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 Product costs: Value of originating materials $0.00 Value of non-originating materials $5.50 Other product costs $6.50 Period costs (including $0.20 in excluded costs): $0.50 Other costs: $0.10 Total additional costs: $12.60 The producer does not designate the bicycle frame as an intermediate material under subsection (6). The net cost of the bicycle is calculated as follows: Costs of the bicycle frame (not designated as an intermediate material) ($) Additional costs to produce the bicycle ($) Total ($) Product costs: Value of originating materi- 1.00 als 0.00 1.00 Value of non-originating ma- 7.50 terials 5.50 13.00 Other product costs 1.50 6.50 8.00 Period costs (including $0.20 in excluded costs): 0.50 0.50 1.00 Other costs: 0.10 0.10 0.20 Total cost of the bicycle: 10.60 12.60 23.20 Excluded costs (in period costs) 0.20 0.20 0.40 Net cost of the bicycle (total cost minus excluded costs): 22.80 The regional value content of the bicycle is calculated as follows: RVC = (NC − VNM) ÷ NC × 100 = ($22.80 − $13.00) ÷ $22.80 × 100 = 42.9% The regional value content of the bicycle is 42.9% and the bicycle, therefore, does not qualify as an originating good. Situation C A producer located in a CUSMA country produces a bicycle that is subject to a regional value content requirement of 50% under the net cost method. The bicycle Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 satisfies all other applicable requirements of these Regulations. The producer self-produces the bicycle frame that is used in the production of the bicycle. The costs to produce the frame are the following: Product costs: Value of originating materials $1.00 Value of non-originating materials $7.50 Other product costs $1.50 Period costs (including $0.20 in excluded costs): $0.50 Other costs $0.10 Total cost of the bicycle frame: $10,60 Additional costs to produce the bicycle are the following: Product costs: Value of originating materials $0.00 Value of non-originating materials $5.50 Other product costs $6.50 Period costs (including $0.20 in excluded costs): $0.50 Other costs: $0.10 Total additional costs: $12.60 The producer designates the frame as an intermediate material under subsection (6). The frame qualifies as an originating material under subsection 3(2). Therefore, the value of non-originating materials used in the production of the frame is not included in the value of nonoriginating materials for the purpose of calculating the regional value content of the bicycle. The net cost of the bicycle is calculated as follows: Costs of the bicycle frame (designated as an intermediate material) ($) Additional costs to produce the bicycle ($) Total ($) Product costs: Value of originating materi- 10.60 als 0.00 10.60 Value of non-originating materials 5.50 5.50 Other product costs 6.50 6.50 Period costs (including $0.20 in excluded costs): 0.50 0.50 Other costs: 0.10 0.10 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 Total cost of the bicycle: Costs of the bicycle frame (designated as an intermediate material) ($) Additional costs to produce the bicycle ($) 10.60 12.60 23.20 0.20 0.20 Excluded costs (in period costs) Net cost of the bicycle (total cost minus excluded costs): Total ($) 23.00 The regional value content of the bicycle is calculated as follows: RVC = (NC − VNM) ÷ NC × 100 = ($23.00 − $5.50) ÷ $23.00 × 100 = 76.1% The regional value content of the bicycle is 76.1% and the bicycle, therefore, qualifies as an originating good. Example 4: Originating materials acquired from a producer who produced them using intermediate materials Producer A, located in CUSMA country A, produces switches. In order for the switches to qualify as originating goods, Producer A designates subassemblies of the switches as intermediate materials. The subassemblies are subject to a regional value content requirement. They satisfy that requirement and qualify as originating materials. The switches are also subject to a regional value content requirement and, with the subassemblies designated as intermediate materials, are determined to have a regional value content of 65%. Producer A sells the switches to Producer B, located in CUSMA country B, who uses them to produce switch assemblies that are used in the production of Good B. The switch assemblies are subject to a regional value content requirement. Producers A and B are not accumulating their production within the meaning of section 9. Producer B is therefore able, under subsection (6), to designate the switch assemblies as intermediate materials. If Producers A and B were accumulating their production within the meaning of section 9, Producer B would be unable to designate the switch assemblies as Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 intermediate materials because the production of both producers would be considered to be the production of one producer. Example 5: Single producer and successive designations of materials subject to a regional value content requirement as intermediate materials Producer A, located in a CUSMA country, produces Material X and uses Material X in the production of Good B. Material X qualifies as an originating material because it satisfies the applicable regional value content requirement. Producer A designates Material X as an intermediate material. Producer A uses Material X in the production of Material Y, which is also used in the production of Good B. Material Y is also subject to a regional value content requirement. Under the proviso set out in subsection (6), Producer A cannot designate Material Y as an intermediate material, even if Material Y satisfies the applicable regional value content requirement, because Material X was already designated by Producer A as an intermediate material. Example 6: Single producer and multiple designations of materials as intermediate materials Producer X, located in CUSMA country X, uses nonoriginating materials in the production of self-produced materials A, B and C. None of the self-produced materials are used in the production of any of the other selfproduced materials. Producer X uses the self-produced materials in the production of Good O, which is exported to CUSMA country Y. Materials A, B and C qualify as originating materials because they satisfy the applicable regional value content requirements. Because none of the self-produced materials are used in the production of any of the other self-produced materials, then even though each self-produced material is subject to a regional value content requirement, Producer X may, under subsection (6), designate all of the selfproduced materials as intermediate materials. The proviso set out in subsection (6) only applies if selfproduced materials are used in the production of other self-produced materials and both are subject to a regional value content requirement. Example 7 (subsection (23)): The following are examples of accessories, spare parts, tools, or instructional or other information materials that are delivered with a good and form part of the good’s standard accessories, spare parts, tools, or instructional or other information materials: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Section 8 (a) consumables that must be replaced at regular intervals, such as dust collectors for an air-conditioning system; (b) carrying cases for equipment; (c) dust covers for machines; (d) operational manuals for vehicles; (e) brackets to attach equipment to a wall; (f) bicycle tool kits or car jacks; (g) sets of wrenches to change the bit on a chuck; (h) brushes or other tools to clean out machines; and (i) electrical cords and power bars for use with electronic goods. Example 8: Value of indirect materials that are assists Producer A, located in a CUSMA country, produces a well-water pump that is subject to a regional value content requirement. The producer chooses to calculate the regional value content of that good using the net cost method. Producer A buys a mould-injected plastic water flow sensor from Producer B, located in the same CUSMA country, and uses it in the production of the pump. Producer A provides to Producer B, at no charge, moulds to be used in the production of the water flow sensor. The moulds have a value of $100 which is expensed in the current year by Producer A. The water flow sensor is subject to a regional value content requirement which Producer B chooses to calculate using the net cost method. For the purpose of determining the value of non-originating materials in order to calculate the regional value content of the water flow sensor, the moulds are considered to be an originating material because they are an indirect material. However, under subsection (13) they have a value of nil because the cost of the moulds with respect to the water flow sensor is not recorded on the books of Producer B. It is determined that the water flow sensor is a nonoriginating material. The cost of the moulds that is recorded on the books of Producer A is expensed in the current year. Under section 4 of Schedule 6, the value of the moulds (see subparagraph 4(1)(b)(ii) of Schedule 6) must be included in the value of the water flow sensor by Producer A when calculating the regional value content of the well-water pump. The cost of the moulds, although recorded on the books of producer A, cannot be included as a separate cost in the net cost of the wellwater pump because it is already included in the value of the water flow sensor. The entire cost of the water Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 4 Material Sections 8-9 flow sensor, which includes the cost of the moulds, is included in the value of non-originating materials for the purposes of calculating the regional value content of the well-water pump. PART 5 General Provisions Accumulation 9 (1) Subject to subsections (2) to (5), (a) a good is originating if it is produced in the territory of one or more of the CUSMA countries by one or more producers and it satisfies the requirements of section 3 and all other applicable requirements of these Regulations; (b) an originating good or material of one or more of the CUSMA countries is considered as originating in the territory of another CUSMA country if it is used as a material in the production of a good in the territory of that other CUSMA country; and (c) production undertaken on a non-originating material in the territory of one or more of the CUSMA countries may contribute to the originating status of a good, regardless of whether that production was sufficient to confer originating status to the material itself. Accumulation — net cost method (2) If a good is subject to a regional value content requirement based on the net cost method and an exporter or producer of the good has a statement signed by a producer of a material that is used in the production of the good that (a) states the net cost incurred and the value of nonoriginating materials used by the producer of the material in the production of that material, (i) the net cost incurred by the producer of the good with respect to the material is to be the net cost incurred by the producer of the material plus, if not included in the net cost incurred by the producer of the material, the costs referred to in paragraphs 8(2)(a) to (c), and (ii) the value of non-originating materials used by the producer of the good with respect to the material is the value of non-originating materials used by the producer of the material; or (b) states any amount, other than an amount that includes any of the value of non-originating materials, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 9 that is part of the net cost incurred by the producer of the material in the production of that material, (i) the net cost incurred by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8(1), and (ii) the value of non-originating materials used by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8(1), minus the amount stated in the statement. Accumulation — transaction value method (3) If a good is subject to a regional value content requirement based on the transaction value method and an exporter or producer of the good has a statement signed by a producer of a material that is used in the production of the good that states the value of non-originating materials used by the producer of the material in the production of that material, the value of non-originating materials used by the producer of the good with respect to the material is the value of non-originating materials used by the producer of the material. Averaging — net cost method (4) If a good is subject to a regional value content requirement based on the net cost method and an exporter or producer of the good does not have a statement described in subsection (2) but has a statement signed by a producer of a material that is used in the production of the good that (a) states the sum of the net costs incurred and the sum of the values of non-originating materials used by the producer of the material in the production of that material and identical materials or similar materials, or any combination thereof, produced in a single plant by the producer of the material over a month or any consecutive three-, six- or twelve-month period that falls within the fiscal year of the producer of the good, divided by the number of units of materials with respect to which the statement is made, (i) the net cost incurred by the producer of the good with respect to the material is the sum of the net costs incurred by the producer of the material with respect to that material and the identical materials or similar materials, divided by the number of units of materials with respect to which the statement is made, plus, if not included in the net costs incurred by the producer of the material, the costs referred to in paragraphs 8(2)(a) to (c), and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 9 (ii) the value of non-originating materials used by the producer of the good with respect to the material is the sum of the values of non-originating materials used by the producer of the material with respect to that material and the identical materials or similar materials divided by the number of units of materials with respect to which the statement is made; or (b) states any amount, other than an amount that includes any of the value of non-originating materials, that is part of the sum of the net costs incurred by the producer of the material in the production of that material and identical materials or similar materials, or any combination of them, produced in a single plant by the producer of the material over a month or any consecutive three-, six- or twelve-month period that falls within the fiscal year of the producer of the good, divided by the number of units of materials with respect to which the statement is made, (i) the net cost incurred by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8(1), and (ii) the value of non-originating materials used by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8(1), minus the amount stated in the statement. Averaging — transaction value method (5) If a good is subject to a regional value content requirement based on the transaction value method and an exporter or producer of the good does not have a statement described in subsection (3) but has a statement signed by a producer of a material that is used in the production of the good that states the sum of the values of non-originating materials used by the producer of the material in the production of that material and identical materials or similar materials, or any combination thereof, produced in a single plant by the producer of the material over a month or any consecutive three-, six- or twelve-month period that falls within the fiscal year of the producer of the good, divided by the number of units of materials with respect to which the statement is made, the value of non-originating materials used by the producer of the good with respect to the material is the sum of the values of non-originating materials used by the producer of the material with respect to that material and the identical materials or similar materials divided by the number of units of materials with respect to which the statement is made. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 9 Single producer (6) For the purposes of subsection 8(6), if a producer of the good chooses to accumulate the production of materials under subsection (1), that production is considered to be the production of the producer of the good. Particulars (7) For the purposes of this section, (a) in order to accumulate the production of a material, (i) if the good is subject to a regional value content requirement, the producer of the good must have a statement described in any of subsections (2) to (5) that is signed by the producer of the material, and (ii) if an applicable change in tariff classification is applied to determine whether the good is an originating good, the producer of the good must have a statement signed by the producer of the material that states the tariff classification of all non-originating materials used by that producer in the production of that material and that the production of the material took place entirely in the territory of one or more of the CUSMA countries; (b) a producer of a good who chooses to accumulate is not required to accumulate the production of all materials that are incorporated into the good; and (c) any information set out in a statement referred to in any of subsections (2) to (5) that concerns the value of materials or costs must be in the same currency as the currency of the country in which the person who provided the statement is located. Examples (8) Each of the following examples is an “Example” as referred to in subsection 1(4). Example 1 (subsection (1)): Producer A, located in CUSMA country A, imports unfinished bearing rings provided for in subheading 8482.99 into CUSMA country A from the territory of a non-CUSMA country. Producer A further processes the unfinished bearing rings into finished bearing rings, which are of the same subheading. The finished bearing rings of Producer A do not satisfy an applicable change in tariff classification and therefore do not qualify as originating goods. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 9 The net cost of the finished bearing rings (per unit) is calculated as follows: Product costs: Value of originating materials $0.15 Value of non-originating materials $0.75 Other product costs $0.35 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the finished bearing rings, per unit: .45 Excluded costs (included in period costs): $1 $0.05 Net cost of the finished bearing rings, per unit: $1.40 Producer A sells the finished bearing rings to Producer B, who is located in CUSMA country A, for $1.50 each. Producer B further processes them into bearings and intends to export the bearings to CUSMA country B. Although the bearings satisfy the applicable change in tariff classification, the bearings are subject to a regional value content requirement. Situation A Producer B does not choose to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials $0.45 Value of non-originating materials (value, per unit, of the bearing rings purchased from Producer A) $1.50 Other product costs $0.75 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings, per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearings is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 9 RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.50) ÷ $2.85 × 100 = 47.4% Therefore, the bearings are non-originating goods. Situation B Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides a statement described in paragraph (2)(a) to Producer B. The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials ($0.45 + $0.15) $0.60 Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75 Other product costs ($0.75 + $0.35) $1.10 Period costs (($0.15 + $0.15), including $0.10 in excluded costs): $0.30 Other costs ($0.05 + $0.05): $0.10 Total cost of the bearings, per unit: $2.85 Excluded costs (included in period costs): $0.10 Net cost of the bearings, per unit: $2.75 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.75 − $0.75) ÷ $2.75 × 100 = 72.7% Therefore, the bearings are originating goods. Situation C Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a statement described in paragraph (2)(b) that specifies an amount equal to the net cost minus the value of non-originating materials used to produce the finished bearing rings ($1.40 - $0.75 = $0.65). The net cost of the bearings (per unit) is calculated as follows: Product costs: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 9 Value of originating materials ($0.45 + $0.65) $1.10 Value of non-originating materials ($1.50 − $0.65 ) $0.85 Other product costs Period costs (including $0.05 in excluded costs): $0.75 $0.15 Other costs: $0.05 Total cost of the bearings, per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $0.85) ÷ $2.85× 100 = 70.2% Therefore, the bearings are originating goods. Situation D Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a statement described in paragraph (2)(b) that specifies an amount equal to the value of other product costs used in the production of the finished bearing rings ($0.35). The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials $0.45 Value of non-originating materials ($1.50 − $0.35 ) $1.15 Other product costs ($0.75 + $0.35) $1.10 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearing is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 9 RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.15) ÷ $2.85 × 100 = 59.6% Therefore, the bearings are originating goods. Situation E Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a signed statement described in subsection (3) that specifies the value of non-originating materials used in the production of the finished bearing rings ($0.75). Producer B chooses to calculate the regional value content of the bearings under the transaction value method. The regional value content of the bearings (per unit) is calculated as follow: Product costs: Transaction value of the bearings, per unit $3.15 Costs incurred, per unit, in the international shipment of the good (included in transaction value of the bearings) $0.15 Transaction value, per unit, adjusted to exclude any costs incurred in the international shipment of the good $3.00 Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75 Under the transaction value method, the regional value content of the bearing is RVC = (TV − VNM) ÷ TV × 100 = ($3.00 − $0.75) ÷ $3.00 × 100 = 75% Therefore, because the bearings have a regional value content of at least 60% under transaction value method, the bearings are originating goods. Example 2 (subsection (1)): Producer A, located in CUSMA country A, imports nonoriginating cotton, carded or combed, provided for in heading 52.03 for use in the production of cotton yarn provided for in heading 52.05. Because the change from cotton, carded or combed, to cotton yarn is a change Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Sections 9-10 within the same Chapter, the cotton does not satisfy the applicable change in tariff classification for heading 52.05, which is a change from any other Chapter, with certain exceptions. Therefore, the cotton yarn that Producer A produces from non-originating cotton is a nonoriginating good. Producer A then sells the non-originating cotton yarn to Producer B, also located in CUSMA country A, who uses the cotton yarn in the production of woven fabric of cotton provided for in heading 52.08. The change from nonoriginating cotton yarn to woven fabric of cotton is insufficient to satisfy the applicable change in tariff classification for heading 52.08, which is a change from any heading outside headings 52.08 through 52.12, except from certain headings, under which various yarns, including cotton yarn provided for in heading 52.05, are classified. Therefore, the woven fabric of cotton that Producer B produces from non-originating cotton yarn produced by Producer A is a non-originating good. However, Producer B can choose to accumulate the production of Producer A. The rule for heading 52.08, under which the cotton fabric is classified, does not exclude a change from heading 52.03, under which carded or combed cotton is classified. Therefore, under subsection (1), the change from carded or combed cotton provided for in heading 52.03 to the woven fabric of cotton provided for in heading 52.08 satisfies the applicable change of tariff classification for heading 52.08. The woven fabric of cotton is considered as an originating good. Producer B, in order to choose to accumulate Producer A’s production, must have a statement described in subparagraph (7)(a)(ii). Transport requirements — retention of originating status 10 (1) If an originating good is transported outside the territories of the CUSMA countries, the good retains its originating status if (a) the good remains under customs control outside the territories of the CUSMA countries; and (b) the good does not undergo further production or any other operation outside the territories of the CUSMA countries, other than unloading, reloading, separation from a bulk shipment, storing, labelling or other marking required by the importing CUSMA country or any other operation necessary to transport the good to the territory of the importing CUSMA country or to preserve the good in good condition, including Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Section 10 (i) inspection, (ii) removal of dust that accumulates during shipment, (iii) ventilation, (iv) spreading out or drying, (v) chilling, (vi) replacing salt, sulphur dioxide or other aqueous solutions, or (vii) replacing damaged packing materials and containers and removing units of the good that are spoiled or damaged and present a danger to the remaining units of the good. Good entirely non-originating (2) A good that is a non-originating good by application of subsection (1) is considered to be entirely non-originating for the purposes of these Regulations. Exceptions for certain goods (3) Subsection (1) does not apply with respect to (a) a “smart card” of subheading 8523.52 containing a single integrated circuit, if any further production or other operation that that good undergoes outside the territories of the CUSMA countries does not result in a change in the tariff classification of the good to any other subheading; (b) a good of any of subheadings 8541.10 through 8541.60 or 8542.31 through 8542.39, if any further production or other operation that that good undergoes outside the territories of the CUSMA countries does not result in a change in the tariff classification of the good to a subheading outside of that group; (c) an electronic microassembly of subheading 8543.90, if any further production or other operation that that good undergoes outside the territories of the CUSMA countries does not result in a change in the tariff classification of the good to any other subheading; or (d) an electronic microassembly of subheading 8548.90, if any further production or other operation that that good undergoes outside the territories of the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 5 General Provisions Sections 10-12 CUSMA countries does not result in a change in the tariff classification of the good to any other subheading. Exceptions 11 A good is not an originating good merely by reason of (a) mere dilution with water or another substance that does not materially alter the characteristics of the good; or (b) any production or pricing practice with respect to which it may be demonstrated, on the basis of a preponderance of evidence, that the object was to circumvent these Regulations. PART 6 Automotive Goods Definitions Definitions 12 The following definitions apply in this Part. aftermarket part means a good that is not for use as original equipment in the production of passenger vehicles, light trucks or heavy trucks. (pièce destinée au marché du service après-vente) all-terrain vehicle means a vehicle that does not meet United States federal safety and emissions standards permitting unrestricted on-road use or the equivalent Mexican or Canadian on-road standards. (véhicule tout-terrain) annual purchase value or APV means the sum of the values of high-wage materials purchased annually by a producer for use in the production of passenger vehicles, light trucks or heavy trucks in a plant located in the territory of a CUSMA country. (valeur annuelle des achats) average base hourly wage rate means the average hourly rate of pay based on all the hours performed on direct production work at a plant or facility, even if the workers performing that work are paid on a salary, piecerate, or day-rate basis. It includes all hours performed by full-time, part time, temporary and seasonal workers. The rate of pay does not include benefits, bonuses, shiftpremiums or premium pay for overtime, holidays or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Section 12 weekends. If a worker is paid by a third party, such as a temporary employment agency, only the wages received by the worker are included in the average hourly base wage rate calculation. For direct production workers, the average base hourly wage rate of pay is calculated based on all of their working hours. For other workers performing direct production work, the average base hourly rate is calculated based on the number of hours performing direct production work. The rate also does not include any hours worked by interns, trainees, students or any other worker who does not have an express or implied compensation agreement with the employer. If any direct production worker or worker performing direct production work is compensated by a method other than hourly, such as a salary, piece-rate or day-rate basis, the worker’s hourly base wage rate is calculated by converting the salary, piece-rate or day-rate to an hourly equivalent. This hourly equivalent is then multiplied by the number of hours worked in direct production for purposes of calculating the average base hourly wage rate. (taux horaire moyen de la rémunération de base) class of motor vehicles means one of the following classes of motor vehicles: (a) road tractors for semi-trailers of subheading 8701.20, vehicles for the transport of 16 or more persons of subheading 8702.10 or 8702.90, motor vehicles for the transport of goods of subheading 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, special purpose motor vehicles of heading 87.05 or chassis fitted with engines of heading 87.06; (b) tractors of any of subheadings 8701.10 or 8701.30 through 8701.90; (c) vehicles for the transport of 15 or fewer persons of subheading 8702.10 or 8702.90 or light trucks of subheading 8704.21 or 8704.31; or (d) passenger vehicles of subheadings 8703.21 through 8703.90. (catégorie de véhicules automobiles) complete motor vehicle assembly process means the production of a motor vehicle from separate constituent parts, including (a) a structural frame or unibody; (b) body panels; (c) an engine, a transmission and a drive train; (d) brake components; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Section 12 (e) steering and suspension components; (f) seating and internal trim; (g) bumpers and external trim; (h) wheels; and (i) electrical and lighting components. (chaîne de montage complète de véhicules automobiles) direct production work means work by any employee directly involved in the production of passenger vehicles, light trucks, heavy trucks, or parts used in the production of these vehicles in the territory of a CUSMA country. It includes work by an employee directly involved in the set-up, operation or maintenance of tools or equipment used in the production of those vehicles or parts. Direct production work may take place on a production line, at a workstation, on the shop floor or in another production area. Direct production work also includes (a) material handling of vehicles or parts; (b) inspection of vehicles or parts, including inspections that are normally categorized as quality control and, for heavy trucks, pre-sale inspections carried out at the place where the vehicle is produced; (c) work performed by skilled tradespeople, such as process or production engineers, mechanics, technicians and other employees responsible for maintaining and ensuring the operation of the production line or tools and equipment used in the production of vehicles or parts; and (d) on-the-job training regarding the execution of a specific production task. Direct production work does not include any work by executive or management staff that have the authority to make final decisions to hire, fire, promote, transfer and discipline employees or any workers engaged in research and development, or work by engineering or other personnel that are not responsible for maintaining and ensuring the operation of the production line or tools and equipment used in the production of vehicles or parts. It also does not include any work by interns, trainees, students, or any other worker that does not have an express or implied compensation agreement with the employer. (travailleur qui participe directement à la production) direct production worker means any worker whose primary responsibilities are direct production work, meaning at least 85% of the worker’s time is spent Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Section 12 performing direct production work. (travailleur affecté à la production directe) first motor vehicle prototype means the first motor vehicle that (a) is produced using tooling and processes intended for the production of motor vehicles to be offered for sale; and (b) follows the complete motor vehicle assembly process in a manner not specifically designed for testing purposes. (premier prototype de véhicule automobile) heavy truck means a vehicle, other than a vehicle that is solely or principally for off-road use, of subheading 8701.20, 8704.22, 8704.23, 8704.32 or 8704.90, or a chassis fitted with an engine of heading 87.06 that is for use in such a vehicle. (camion lourd) high-wage assembly plant for passenger vehicle or light truck parts means a qualifying wage rate production plant that is operated by a producer or by a supplier with whom the producer has a contract of at least three years for the materials listed in paragraphs (a) to (c), provided that the plant is located in the territory of a CUSMA country and that it has production capacity of (a) 100,000 or more engines of heading 84.07 or 84.08; (b) 100,000 or more transmissions of subheading 8708.40; or (c) 25,000 or more advanced battery packs. Such engines, transmissions or advanced battery packs are not required to qualify as originating. (usine de montage à rémunération élevée pour les pièces de véhicules de promenades ou de véhicules utilitaires légers) high-wage assembly plant for heavy truck parts means a qualifying wage rate production plant that is operated by a corporate producer or by a supplier with whom the corporate producer has a contract of at least three years for the materials listed in paragraphs (a) to (c), provided that the plant is located in the territory of a CUSMA country and that it has a production capacity of (a) 20,000 or more engines of heading 84.07 or 84.08; (b) 20,000 or more transmissions of subheading 8708.40; or (c) 20,000 or more advanced battery packs. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Section 12 Such engines, transmissions or advanced battery packs are not required to qualify as originating. (usine de montage pour les pièces de camions lourds) high-wage labour costs means the sum of wage expenditures, not including benefits, for workers who perform direct production work at a qualifying wage-rate vehicle assembly plant. (coûts de main-d’œuvre à rémunération élevée) high-wage material means a material that is produced in a qualifying wage-rate production plant. (matières à rémunération élevée) high-wage technology expenditures means wage expenditures – expressed as a percentage of a passenger vehicle, light truck or heavy truck producer’s total production wage expenditures – at a corporate level in the territory of one or more of the CUSMA countries on (a) research and development including prototype development, design, engineering, or testing operations and any work undertaken by a producer for the purpose of creating new, or improving existing, materials, parts, vehicles or processes, including incremental improvements thereto; and (b) information technology, including software development, technology integration, vehicle communications or information technology support operations. Expenditures on capital or other non-wage costs for research and development or information technology are not included. For greater certainty, there is no minimum wage rate associated with high-wage technology expenditures. (dépenses liées à la technologie à rémunération élevée) high-wage transportation or related costs for shipping means costs incurred by a producer for transportation, logistics or material handling associated with the movement of high-wage parts or materials within the territories of the CUSMA countries, provided that the transportation, logistics or material handling provider pays an average base hourly wage rate to direct production employees performing these services of at least (a) US$16 in the United States; (b) CA$20.88 in Canada; and (c) MXN$294.22 in Mexico. High-wage transportation or related costs for shipping may be included in high wage material and manufacturing expenses if those costs are not otherwise included. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Section 12 (frais de transport ou connexes d’expédition à rémunération élevée) LVC means labour value content. (TVT) light truck means a vehicle of subheading 8704.21 or 8704.31, except for a vehicle that is solely or principally for off-road use. (véhicule utilitaire léger) marque means the trade name used by a separate marketing division of a motor vehicle assembler. (marque) model line means a group of motor vehicles having the same platform or model name. (modèle) model name means the word, group of words, letter, number or similar designation assigned to a motor vehicle by a marketing division of a motor vehicle assembler to (a) differentiate the motor vehicle from other motor vehicles that use the same platform design; (b) associate the motor vehicle with other motor vehicles that use different platform designs; or (c) denote a platform design. (nom de modèle) motorhome or entertainer coach means a vehicle of heading 87.02 or 87.03 built on a self-propelled motor vehicle chassis that is solely or principally designed as temporary living quarters for recreational, camping, entertainment, corporate or seasonal use. (caravane motorisée ou véhicule récréatif) motor vehicle assembler means a producer of motor vehicles and any related persons or joint ventures in which the producer participates. (monteur de véhicules automobiles) new building means a new construction, including at least the pouring or construction of a new foundation and floor, the erection of a new structure and roof and installation of new plumbing, electrical and other utilities to house a complete vehicle assembly process. (nouvel édifice) passenger vehicle means a vehicle of subheadings 8703.21 through 8703.90, except for (a) a vehicle with a compression-ignition engine of subheadings 8703.31 through 8703.33 or a vehicle of subheading 8703.90 with both a compression-ignition engine and an electric motor for propulsion; (b) a three- or four-wheeled motorcycle; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Section 12 (c) an all-terrain vehicle; (d) a motorhome or entertainer coach; and (e) an ambulance, hearse or prison van. (véhicule de promenade) plant means a building, or buildings in close proximity but not necessarily contiguous, machinery, apparatus and fixtures or movables incorporated with an immovable or permanently attached or joined to an immovable, that are under the control of a producer and that are used in the production of (a) passenger vehicles, light trucks or heavy trucks; or (b) a good listed in any of Tables A.1 to G. (usine) platform means the primary load-bearing structural assembly of a motor vehicle that determines the basic size of the motor vehicle and is the structural base that supports the driveline and links the suspension components of the motor vehicle for various types of frames, such as the body-on-frame, space-frame and monocoques. (plate-forme) qualifying wage-rate production plant means a plant that produces materials for passenger vehicles, light trucks or heavy trucks located in the territory of a CUSMA country at which the average base hourly wage rate for direct production workers is at least (a) US$16 in the United States; (b) CA$20.88 in Canada; and (c) MXN$294.22 in Mexico. (usine de production à taux de rémunération admissible) qualifying wage-rate vehicle assembly plant means a passenger vehicle, light truck or heavy truck assembly plant located in the territory of a CUSMA country at which the average base hourly wage rate is at least (a) US$16 in the United States; (b) CA$20.88 in Canada; and (c) MXN$294.22 in Mexico. (usine de montage de véhicules à taux de rémunération admissible) RVC means regional value content. (TVR) refit means a plant closure, for purposes of plant conversion or retooling, for at least three months. (réaménagement) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Section 12 size category, with respect to a light-duty vehicle, means that the total of the interior volume for passengers and the interior volume for luggage is (a) 2.38 m3 (85 ft3) or less; (b) more than 2.38 m3 (85 ft3) but less than 2.80 m3 (100 ft3); (c) 2.80 m3 (100 ft3) or more but not more than 3.08 m3 (110 ft3); (d) more than 3.08 m3 (110 ft3 but less than 3.36 m3 (120 ft3); or (e) 3.36 m3 (120 ft3) or more. (catégorie de taille) super-core means the parts listed in column 1 of Table A.2, which are considered as a single part for the purposes of performing an RVC calculation in accordance with subsections 14(10), (11) and (13) and 16(10). (ensemble de pièces essentielles) total vehicle plant assembly annual purchase value means the sum of the values of all parts or materials purchased, on an annual basis, for use in the production of passenger vehicles, light trucks or heavy trucks in a plant located in the territory of a CUSMA country. (valeur totale annuelle des achats d’usine de montage de véhicules) underbody means a component, comprising a single part or two or more parts joined together, with or without additional stiffening members, that forms the base of a motor vehicle, beginning at the fire-wall or bulkhead of the motor vehicle and ending (a) if there is a luggage floor panel in the motor vehicle, at the place where that luggage floor panel begins; or (b) if there is no luggage floor panel in the motor vehicle, at the place where the passenger compartment of the motor vehicle ends. (soubassement) VNM means the value of non-originating materials. (Version anglaise seulement) vehicle that is solely or principally for off-road use means a vehicle that does not meet U.S. federal safety and emissions standards permitting unrestricted on-road use or the equivalent Mexican or Canadian on-road standards. (véhicule uniquement ou principalement utilisé hors route) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Definitions Sections 12-13 Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Product-specific rules of origin 13 Except as provided for in section 19, the product-specific rule of origin for a good of headings 87.01 through 87.08 is set out in the following table: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8701.10 A change to a good of subheading 8701.10 from any other heading, provided there is an RVC of not less than 60% under the net cost method. 8701.20 A change to a good of subheading 8701.20 from any other heading, provided there is an RVC under the net cost method of not less than (a) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (b) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (c) 70%, beginning on July 1, 2027. 8701.30 – 8701.90 A change to a good of subheading 8701.30 through 8701.90 from any other heading, provided there is an RVC of not less than 60% under the net cost method. 8702.10 – 8702.90 (1) A change to a motor vehicle for the transport of 15 or fewer persons of subheading 8702.10 through 8702.90 from any other heading, provided there is an RVC of not less than 62.5% under the net cost method. (2) A change to a motor vehicle for the transport of 16 or more persons of subheading 8702.10 through 8702.90 from any other heading, provided there is an RVC of not less than 60% under the net cost method. 8703.10 A change to a good of subheading 8703.10 from any other heading, provided there is an RVC of not less than (a) 60% under the transaction value method; or (b) 50% under the net cost method. 8703.21 – 8703.90 (1) A change to a passenger vehicle of subheading 8703.21 through 8703.90 from any other heading, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) A change to any other good of subheading 8703.21 through 8703.90 from any other heading, provided there is an RVC of not less than 62.5% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 8704.10 Description A change to a good of subheading 8704.10 from any other heading, provided there is an RVC of not less than 60% under the net cost method. 8704.21 (1) A change to a light truck of subheading 8704.21 from any other heading, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) A change to a vehicle that is solely or principally for off-road use of subheading 8704.21 from any other heading, provided there is an RVC of not less than 62.5% un‐ der the net cost method. 8704.22 8704.23 (1) A change to a heavy truck of subheading 8704.22 through 8704.23 from any oth‐ er heading, provided there is an RVC under the net cost method of not less than (a) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (b) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (c) 70%, beginning on July 1, 2027. (2) A change to a vehicle that is solely or principally for off-road use of subheading 8704.22 through 8704.23 from any other heading, provided there is an RVC of not less than 60% under the net cost method. 8704.31 (1) A change to a light truck of subheading 8704.31 from any other heading, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) A change to a vehicle that is solely or principally for off-road use of subheading 8704.31 from any other heading, provided there is an RVC of not less than 62.5% un‐ der the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8704.32 8704.90 (1) A change to a heavy truck of subheading 8704.32 through 8704.90 from any oth‐ er heading, provided there is an RVC under the net cost method of not less than (a) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (b) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (c) 70%, beginning on July 1, 2027. (2) A change to a vehicle that is solely or principally for off-road use of subheading 8704.32 through 8704.90 from any other heading, provided there is an RVC of not less than 60% under the net cost method. 87.05 A change to a good of heading 87.05 from any other heading, provided there is an RVC of not less than 60% under the net cost method. 87.06 (1) For a good of heading 87.06 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For a good of heading 87.06 for use as original equipment in a heavy truck, no required change in tariff classification provided there is an RVC under the net cost method of not less than (a) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (b) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (c) 70%, beginning on July 1, 2027. (3) For any other good of heading 87.06 for use as original equipment in any other vehicle or as an aftermarket part, no required change in tariff classification provided there is an RVC of not less than 60% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 87.07 (1) For a good of heading 87.07 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For a good of heading 87.07 for use as original equipment in a heavy truck, (a) a change to heading 87.07 from any other chapter; and (b) no required change in tariff classifica‐ tion provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of heading 87.07 for use as original equipment in any other vehicle or as an aftermarket part, (a) a change to heading 87.07 from any other chapter; and (b) no required change in tariff classifica‐ tion provided there is an RVC of not less than 60% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.10 (1) For a good of subheading 8708.10 for use as original equipment in a passenger vehicle or light truck, (a) a change to subheading 8708.10 from any other heading; or (b) a change to subheading 8708.10 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of heading 87.10 for use as original equipment in a heavy truck, (a) a change to subheading 8708.10 from any other heading; or (b) a change to subheading 8708.10 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.10 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to subheading 8708.10 from any other heading; or (b) a change to subheading 8708.10 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.21 (1) For a good of subheading 8708.21 for use as original equipment in a passenger vehicle or light truck, (a) a change to subheading 8708.21 from any other heading; or (b) a change to subheading 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of heading 87.21 for use as original equipment in a heavy truck, (a) a change to subheading 8708.21 from any other heading; or (b) a change to subheading 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.21 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to subheading 8708.21 from any other heading; or (b) a change to subheading 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.29 (1) For a body stamping of subheading 8708.29 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification to a body stamping of subheading 8708.29, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For any other good of subheading 8708.29 for use as original equipment in a passenger vehicle or light truck, (a) a change to subheading 8708.29 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.29, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (3) For a good of subheading 87.29 for use as original equipment in a heavy truck, (a) a change to subheading 8708.29 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.29, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (4) For any other good of subheading 8708.29 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to subheading 8708.29 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.29, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.30 (1) For a good of subheading 8708.30 for use as original equipment in a passenger vehicle or light truck (a) a change to subheading 8708.30 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.30, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of heading 87.30 for use as original equipment in a heavy truck, (a) a change to subheading 8708.30 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.30, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.30 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to mounted brake linings of subheading 8708.30 from any other head‐ ing; (b) a change to mounted brake linings of subheading 8708.30 from parts of mounted brake linings, brakes or servo-brakes of subheading 8708.30 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; (c) a change to any other good of subheading 8708.30 from any other heading; or (d) a change to any other good of subheading 8708.30 from mounted brake lin‐ ings or parts of brakes or servo-brakes of subheading 8708.30, or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.40 (1) For a good of subheading 8708.40 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification to subheading 8708.40, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For a good of subheading 8708.40 for use as original equipment in a heavy truck (a) a change to subheading 8708.40 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.40, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; (3) For a good of subheading 8708.40 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to gear boxes of subheading 8708.40 from any other heading; (b) a change to gear boxes of subheading 8708.40 from any other good of subhead‐ ing 8708.40 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; (c) a change to any other good of subheading 8708.40 from any other heading; or (d) no required change in tariff classifica‐ tion to any other good of subheading 8708.40, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.50 (1) For a good of subheading 8708.50 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification to subheading 8708.50, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For a good of subheading 8708.50 for use as original equipment in a heavy truck, (a) a change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 87.03, of subheading 8708.50 from any other heading, except from subheading 8482.10 through 8482.80; (b) a change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 87.03, of subheading 8708.50 from subheading 8482.10 through 8482.80 or parts of drive-axles of subheading 8708.50, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; (c) a change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from any other heading; (d) a change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; (e) a change to non-driving axles and parts thereof, for vehicles of heading 87.03, of Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description subheading 8708.50 from any other head‐ ing, except from subheading 8482.10 through 8482.80; (f) a change to non-driving axles and parts thereof, for vehicles of heading 87.03, of subheading 8708.50 from subheading 8482.10 through 8482.80 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; (g) a change to other non-driving axles and parts thereof of subheading 8708.50 from any other heading; (h) a change to other non-driving axles and parts thereof of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; (i) a change to any other good of subheading 8708.50 from any other heading; or (j) no required change in tariff classifica‐ tion to any other good of subheading 8708.50, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For a good of subheading 8708.50 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 87.03, of subheading 8708.50 from any other heading, except from subheading 8482.10 through 8482.80; (b) a change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 87.03, of subheading 8708.50 from subheadings 8482.10 through 8482.80 or parts of drive-axles of subheading 8708.50, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; (c) a change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from any other heading; (d) a change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; (e) a change to non-driving axles and parts thereof, for vehicles of heading 87.03, of subheading 8708.50 from any other head‐ ing, except from subheading 8482.10 through 8482.80; (f) a change to non-driving axles and parts thereof, for vehicles of heading 87.03, of subheading 8708.50 from subheading 8482.10 through 8482.80 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; (g) a change to other non-driving axles and parts thereof of subheading 8708.50 from any other heading; (h) a change to other non-driving axles and parts thereof of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; (i) a change to any other good of subheading 8708.50 from any other heading; or (j) no required change in tariff classifica‐ tion to any other good of subheading 8708.50, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.70 (1) For a good of subheading 8708.70 for use as original equipment in a passenger vehicle or light truck, (a) a change to any other good of subheading 8708.70 from any other heading; or (b) a change to subheading 8708.70 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of heading 87.70 for use as original equipment in a heavy truck, (a) a change to subheading 8708.70 from any other heading; or (b) a change to subheading 8708.70 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.70 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to subheading 8708.70 from any other heading; or (b) a change to subheading 8708.70 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.80 (1) For a good of subheading 8708.80 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification to subheading 8708.80, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For a good of subheading 8708.80 for use as original equipment in a heavy truck (a) a change to McPherson struts of subheading 8708.80 from parts thereof of sub‐ heading 8708.80 or any other subheading, provided there is an RVC of not less than 50% under the net cost method; (b) a change to any other good of subheading 8708.80 from any other heading; (c) a change to suspension systems (including shock absorbers) of subheading 8708.80 from parts thereof of subheading 8708.80 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; or (d) no required change in tariff classifica‐ tion to parts of suspension systems (including shock absorbers) of subheading 8708.80, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.80 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to McPherson struts of subheading 8708.80 from parts thereof of sub‐ heading 8708.80 or any other subheading, provided there is an RVC of not less than 50% under the net cost method; (b) a change to subheading 8708.80 from any other heading; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description (c) a change to suspension systems (including shock absorbers) of subheading 8708.80 from parts thereof of subheading 8708.80 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; or (d) no required change in tariff classifica‐ tion to parts of suspension systems (including shock absorbers) of subheading 8708.80, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.91 (1) For a good of subheading 8708.91 for use as original equipment in a passenger vehicle or light truck, (a) a change to radiators of subheading 8708.91 from any other heading; (b) a change to radiators of subheading 8708.91 from any other good of subhead‐ ing 8708.91, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023; or (c) no required change in tariff classifica‐ tion to any other good of subheading 8708.91, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of heading 8708.91 for use as original equipment in a heavy truck, (a) a change to radiators of subheading 8708.91 from any other heading; or (b) a change to radiators of subheading 8708.91 from any other good of subhead‐ ing 8708.91, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; or (c) no required change in tariff classifica‐ tion to any other good of subheading 8708.91, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description (3) For any other good of subheading 8708.91 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to radiators of subheading 8708.91 from any other heading; (b) a change to radiators of subheading 8708.91 from any other good of subhead‐ ing 8708.91, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; or (c) no required change in tariff classifica‐ tion to any other good of subheading 8708.91, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.92 (1) For a good of subheading 8708.92 for use as original equipment in a passenger vehicle or light truck, (a) a change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other heading; (b) a change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other good of subheading 8708.92, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023; or (c) no required change in tariff classifica‐ tion to any other good of subheading 8708.92, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of subheading 8708.92 for use as original equipment in a heavy truck, (a) a change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other heading; (b) a change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other good of subheading 8708.92, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; or (c) no required change in tariff classifica‐ tion to any other good of subheading 8708.92, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.92 for use as original equipment in any other vehicle or as an aftermarket part, (a) a change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other heading; (b) a change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other good of subheading 8708.92, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; or (c) no required change in tariff classifica‐ tion to any other good of subheading 8708.92, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.93 (1) For a good of subheading 8708.93 for use as original equipment in a passenger vehicle or light truck (a) a change to subheading 8708.93 from any other heading; or (b) a change to subheading 8708.93 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of heading 8708.93 for use as original equipment in a heavy truck, (a) a change to subheading 8708.93 from any other heading; or (b) a change to subheading 8708.93 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.93 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to subheading 8708.93 from any other heading; or (b) a change to subheading 8708.93 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.94 (1) For a good of subheading 8708.94 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification to subheading 8708.94, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For a good of subheading 8708.94 for use as original equipment in a heavy truck, (a) a change to subheading 8708.94 from any other heading; (b) a change to steering wheels, steering columns or steering boxes of subheading 8708.94 from parts thereof of subheading 8708.94 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60 percent under the net cost method, beginning on July 1, 2020 until June 30, 2024; (ii) 64 percent under the net cost method, beginning on July 1, 2024 until June 30, 2027; (iii) 70%, beginning on July 1, 2023; or (c) no required change in tariff classifica‐ tion to parts of steering wheels, steering columns or steering boxes of subheading 8708.94, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (5) For any other good of subheading 8708.94 for use as original equipment in any other vehicle or as an aftermarket part (a) a change to subheading 8708.94 from any other heading; (b) a change to steering wheels, steering columns or steering boxes of subheading 8708.94 from parts thereof of subheading 8708.94 or 8708.99, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50% under the net cost method; or (c) no required change in tariff classifica‐ tion to parts of steering wheels, steering columns or steering boxes of subheading Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.94, provided there is an RVC of not less than 50% under the net cost method. 8708.95 (1) For a good of subheading 8708.95 for use as original equipment in a passenger vehicle or light truck (a) a change to subheading 8708.95 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.95, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. (2) For a good of heading 8708.95 for use as original equipment in a heavy truck, (a) a change to subheading 8708.95 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.95, provided there is an RVC of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.95 for use as original equipment in any other vehicle or as an aftermarket part, (a) a change to subheading 8708.95 from any other heading; or (b) no required change in tariff classifica‐ tion to subheading 8708.95, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.99 (1) For a chassis frame of subheading 8708.99 for use as original equipment in a passenger vehicle or light truck, no required change in tariff classification to subheading 8708.99, provided there is an RVC under the net cost method of not less than (a) 66%, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69%, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72%, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75%, beginning on July 1, 2023. (2) For a chassis of subheading 8708.99 for use as original equipment in a heavy truck, no required change in tariff classification to subheading 8708.99 provided there is an RVC under the net cost method of not less than (a) 60%, beginning on July 1, 2020 until June 30, 2024; (b) 64%, beginning on July 1, 2024 until June 30, 2027; (c) 70%, beginning on July 1, 2027. (3) For any other good of subheading 8708.99 for use as original equipment in a passenger vehicle or light truck, 8708.99.aa (a) a change to tariff item 8708.99.aa from any other subheading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.99.bb (b) a change to tariff item 8708.99.bb from any other heading, except from subheading 8482.10 through 8482.80 or tariff item 8482.99.aa; (c) a change to tariff item 8708.99.bb from subheadings 8482.10 through 8482.80 or tariff item 8482.99.aa, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023; 8708.99 (d) a change to subheading 8708.99 from any other heading; and (e) no required change in tariff classifica‐ tion to subheading 8708.99, provided there is an RVC under the net cost method of not less than (i) 62.5%, beginning on July 1, 2020 and ending on June 30, 2021; (ii) 65%, beginning on July 1, 2021 and ending on June 30, 2022; (iii) 67.5%, beginning on July 1, 2022 and ending on June 30, 2023; and (iv) 70%, beginning on July 1, 2023. 8708.99.aa (4) For any other good of subheading 8708.99 for use as original equipment in a heavy truck, (a) a change to tariff item 8708.99.aa from any other subheading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Harmonized system 2012 Description 8708.99.bb (b) a change to tariff item 8708.99.bb from any other heading, except from subheading 8482.10 through 8482.80 or tariff item 8482.99.aa; (c) a change to tariff item 8708.99.bb from subheadings 8482.10 through 8482.80 or tariff item 8482.99.aa, whether or not there is also a change from any other heading, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027; 8708.99 (d) a change to subheading 8708.99 from any other heading; or (e) no required change in tariff classifica‐ tion to subheading 8708.99, provided there is an RVC under the net cost method of not less than (i) 60%, beginning on July 1, 2020 and ending on June 30, 2024; (ii) 64%, beginning on July 1, 2024 and ending on June 30, 2027; and (iii) 70%, beginning on July 1, 2027. (5) For any other good of subheading 8708.99 for use as original equipment in any other vehicle or as an aftermarket part 8708.99.aa (a) a change to tariff item 8708.99.aa from any other subheading, provided there is an RVC of not less than 50 per cent under the net cost method; 8708.99.bb (b) a change to tariff item 8708.99.bb from any other heading, except from subheading 8482.10 through 8482.80 or tariff item 8482.99.aa; (c) a change to tariff item 8708.99.bb from subheadings 8482.10 through 8482.80 or tariff item 8482.99.aa, whether or not there is also a change from any other heading, provided there is an RVC of not less than 50 per cent under the net cost method; 8708.99 (d) a change to subheading 8708.99 from any other heading; or (e) no required change in tariff classifica‐ tion to subheading 8708.99, provided there is an RVC of not less than 50% under the net cost method. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Section 13 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Product-Specific Rules of Origin for Vehicles and Certain Auto Parts Sections 13-14 Further Requirements Related to the RVC for Passenger Vehicles, Light Trucks and Parts Thereof Roll-up of originating materials 14 (1) The VNM used by the producer in the production of a passenger vehicle, light truck and parts thereof must not, for the purposes of calculating the RVC of the good, include the VNM used to produce originating materials that are subsequently used in the production of the good. For greater certainty, if the production undertaken on non-originating materials results in the production of a good that qualifies as originating, no account shall be taken of the non-originating material contained therein if that good is used in the subsequent production of another good. Core parts listed in Table A.1 (2) A part listed in Table A.1 that is for use as original equipment in the production of a passenger vehicle or light truck, except for batteries of subheading 8507.60 that are used as the primary source of electrical power for the propulsion of an electric passenger vehicle or an electric light truck, is originating only if it satisfies the RVC requirement in this section, section 13 or Schedule 1. Batteries (3) A battery of subheading 8507.60 that is used as the primary source of electrical power for the propulsion of an electric passenger vehicle or an electric light truck is originating if it meets the applicable requirements set out in this section or Schedule 1. Passenger vehicle or light truck — parts (4) In addition to other applicable requirements set out in these Regulations, a passenger vehicle or light truck is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Further Requirements Related to the RVC for Passenger Vehicles, Light Trucks and Parts Thereof Section 14 only originating if the parts listed in column 1 of Table A.2 used in its production are originating. The VNM for such parts must be calculated in accordance with subsections (7) and (8), or, at the choice of the vehicle producer or exporter, subsections (9) to (11). The net cost of a part must be calculated in accordance with section 7 without regard to the VNM calculation method chosen. RVC requirement — passenger vehicle or light truck (5) Except for an advanced battery of subheading 8507.60, a part listed in column 1 of Table A.2 that is for use in a passenger vehicle or light truck must meet the RVC requirement of section 13 or Schedule 1 to be considered originating. Advanced batteries (6) An advanced battery of subheading 8507.60 that is for use in a passenger vehicle or light truck is originating if it meets the applicable change in tariff classification or RVC requirements set out in Schedule 1. VNM determination (7) For the purpose of subsections (4) to (6), when calculating the RVC of a part listed in column 1 of Table A.2, the VNM must be determined, at the choice of the vehicle producer or exporter, by taking into consideration (a) the VNM used in the production of the part; or (b) the value of non-originating components that are listed in column 2 of Table A.2 that are used in the production of the part. Materials not listed in column 2 (8) For the purposes of an RVC calculation for a good listed in column 1 of Table A.2, based on paragraph (7)(b), any non-originating materials used in the production of the good that are not listed in column 2 of Table A.2 may be disregarded. For greater certainty, any nonoriginating parts listed in column 2 of Table A.2 must be included in the VNM calculation and any parts not listed in column 2 of Table A.2 — or materials or components used to produce such parts — are not to be part of the VNM calculation. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Further Requirements Related to the RVC for Passenger Vehicles, Light Trucks and Parts Thereof Section 14 Non-application (9) Subsections (7) and (8) do not apply when calculating the RVC of a part listed in column 1 of Table A.2 traded on its own. The rules for such parts are listed in section 13 or Schedule 1. Super-core part (10) For the purpose of subsections (4) to (6) and as an alternative to determining the VNM based on the method in subsection (7), the RVC of the parts listed in column 1 of Table A.2 may be determined, at the choice of the vehicle producer or exporter, by treating these parts as a single part, which may be referred to as a super-core part, using the sum of the net cost of each part listed under column 1 of Table A.2 , and, when calculating the VNM, by taking into consideration (a) the sum of the value of all non-originating materials used in the production of the parts listed under column 1 of table A.2; or (b) the sum of the value of the non-originating components that are listed in column 2 of Table A.2 that are used in the production of the parts listed in column 1 of Table A.2. Further production (11) If a non-originating material used in the production of a component listed in column 2 of Table A.2 undergoes further production such that it satisfies the requirements of these Regulations, the component is treated as originating when determining the originating status of the subsequently produced part listed in column 1 of Table A.2, regardless of whether that component was produced by the producer of the part. Averaging (12) The RVC requirements for the parts listed in the left hand column 1 of Table A.2 may be averaged in accordance with section 16. Such an average may be calculated using the average RVC for each individual parts category in column 1 of Table A.2, or by calculating the average RVC for all parts in column 1 of Table A.2 by treating them as a single part, defined as a super-core. Once this average, by either methodology, exceeds the thresholds set out in subsection (13), all parts used to calculate this average are considered originating. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Further Requirements Related to the RVC for Passenger Vehicles, Light Trucks and Parts Thereof Section 14 RVC thresholds — Tables A.1 and A.2 (13) For the purposes of subsections (2), (7) and (10), the following RVC thresholds apply to parts for use as original equipment listed under Table A.1 and column 1 of Table A.2: (a) 66% under the net cost method or 76% under the transaction value method, beginning on July 1, 2020 and ending on June 30, 2021; (b) 69% under the net cost method or 79% under the transaction value method, beginning on July 1, 2021 and ending on June 30, 2022; (c) 72% under the net cost method or 82% under the transaction value method, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 75% under the net cost method or 85% under the transaction value method, beginning on July 1, 2023. Requirements — parts listed in Table B (14) Despite the RVC requirements set out in Schedule 1, a material listed in Table B is considered originating if it satisfies the applicable change in tariff classification requirement or the applicable RVC requirement provided in Schedule 1. RVC thresholds — Table B (15) For the purposes of subsection (14), the following RVC thresholds apply to parts for use as original equipment listed under Table B: (a) 62.5% under the net cost method or 72.5% under the transaction value method, beginning on July 1, 2020 and ending on June 30, 2021; (b) 65% under the net cost method or 75% under the transaction value method, beginning on July 1, 2021 and ending on June 30, 2022; (c) 67.5% under the net cost method or 77.5% under the transaction value method, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 70% under the net cost method or 80% under the transaction value method, beginning on July 1, 2023. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Further Requirements Related to the RVC for Passenger Vehicles, Light Trucks and Parts Thereof Sections 14-15 Requirements — parts listed in Table C (16) Despite the RVC requirements set out in Schedule 1, a material listed in Table C is originating if it meets the applicable change in tariff classification requirement or the applicable RVC requirement provided in Schedule 1. RVC thresholds — Table C (17) For the purposes of subsection (16), the following RVC thresholds apply to parts for use as original equipment listed under Table C: (a) 62% under the net cost method or 72% under the transaction value method, beginning on July 1, 2020 and ending on June 30, 2021; (b) 63% under the net cost method or 73% under the transaction value method, beginning on July 1, 2021 and ending on June 30, 2022; (c) 64% under the net cost method or 74% under the transaction value method, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 65% under the net cost method or 75% under the transaction value method, beginning on July 1, 2023. Non-application (18) For greater certainty, subsections (13), (15) and (17) do not apply to aftermarket parts. Further RVC Requirements — Heavy Trucks and Parts Thereof RVC — VNM 15 (1) The VNM used by the producer in the production of a heavy truck and parts thereof must not, for the purposes of calculating the RVC of the good, include the VNM used to produce originating materials that are subsequently used in the production of the good. RVC thresholds (2) Despite the Product Specific Rules of Origin in Schedule 1, the following RVC thresholds apply to parts listed in Table D that are for use in a heavy truck: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Further RVC Requirements — Heavy Trucks and Parts Thereof Sections 15-16 (a) 60% under the net cost method or 70% under the transaction value method if the corresponding rule includes a transaction value method, beginning on July 1, 2020 and ending on June 30, 2024; (b) 64% under the net cost method or 74% under the transaction value method if the corresponding rule includes a transaction value method, beginning on July 1, 2024 and ending on June 30, 2027; and (c) 70% under the net cost method or 80% under the transaction value method if the corresponding rule includes a transaction value method, beginning on July 1, 2027. RVC thresholds (3) Despite the Product Specific Rules of Origin in Schedule 1, the following RVC thresholds apply to parts listed in Table E that are for use in a heavy truck: (a) 50% under the net cost method or 60% under the transaction value method if the corresponding rule includes a transaction value method, beginning on July 1, 2020 and ending on June 30, 2024; (b) 54% under the net cost method or 64% under the transaction value method if the corresponding rule includes a transaction value method, beginning on July 1, 2024 and ending on June 30, 2027; and (c) 60% under the net cost method or 70% under the transaction value method if the corresponding rule includes a transaction value method, beginning on July 1, 2027. RVC requirement — engines, gear box, chassis (4) Despite section 13 or Schedule 1, an engine of heading 84.07 or 84.08, a gear box (transmission) of subheading 8708.40 or a chassis classified in 8708.99,that is for use in a heavy truck, is originating only if it satisfies the applicable RVC requirement in subsection (2). Averaging for Passenger Vehicles, Light Trucks and Heavy Trucks Categories 16 (1) For the purposes of calculating the RVC of a passenger vehicle, light truck or heavy truck, the calculation Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Averaging for Passenger Vehicles, Light Trucks and Heavy Trucks Section 16 may be averaged over the producer’s fiscal year, using any one of the following categories, on the basis of either all motor vehicles in the category or only those motor vehicles in the category that are exported to the territory of one or more of the other CUSMA countries: (a) the same model line of motor vehicles in the same class of vehicles produced in the same plant in the territory of a CUSMA country; (b) the same class of motor vehicles produced in the same plant in the territory of a CUSMA country; (c) the same model line or same class of motor vehicles produced in the territory of a CUSMA country; and (d) any other category as the CUSMA countries may decide. Vehicles — same model line or class (2) For the purposes of paragraph (1)(c), vehicles within the same model line or class may be averaged separately if such vehicles are subject to different RVC requirements. Information requirements (3) If a producer chooses to use averaging for the purposes of calculating RVC, the producer must state the category it has chosen and (a) if the category referred to in paragraph (1)(a) is chosen, state the model line, model name, class of passenger vehicle, light truck or heavy truck and tariff classification of the motor vehicles in that category and the location of the plant at which the motor vehicles are produced; (b) if the category referred to in paragraph (1)(b) is chosen, state the model name, class of passenger vehicle, light truck or heavy truck and tariff classification of the motor vehicles in that category and the location of the plant at which the motor vehicles are produced; (c) if the category referred to in paragraph (1)(c) is chosen, state the model line, model name, class of motor vehicle and tariff classification of the passenger vehicle, light truck or heavy truck in that category and the locations of the plants at which the motor vehicles are produced; and (d) if the category referred to in paragraph (1)(d) is chosen, state the model lines, model names, classes of motor vehicles and tariff classifications of the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Averaging for Passenger Vehicles, Light Trucks and Heavy Trucks Section 16 passenger vehicles, light trucks or heavy trucks and the location of the plants at which the motor vehicles are produced and the CUSMA country or countries to which the vehicles are exported. Averaging period (4) If the fiscal year of a producer begins after July 1, 2020, but before July 1, 2021, the producer may calculate its RVC for passenger vehicles, light trucks, heavy trucks, other vehicles, core parts listed in Table A.2 used in the production of passenger vehicles, light trucks or heavy trucks, an automotive good listed in Tables A.1, B, C, D or E, steel and aluminum purchasing requirement and LVC, for the period beginning on July 1, 2020 and ending at the end of the following fiscal year. Optional transitional period (5) A producer may calculate its RVC (a) for passenger vehicles, light trucks, other vehicles, core parts listed in Table A2 that are used in the production of passenger vehicles, or light trucks, an automotive good listed in Tables A.1, B, and C and the steel and aluminum purchasing and labour value content requirements for passenger vehicles and light trucks for the following periods: (i) beginning on July 1, 2020 and ending on June 30, 2021, (ii) beginning on July 1, 2021 and ending on June 30, 2022, (iii) beginning on July 1, 2022 and ending on June 30, 2023 (iv) beginning on July 1, 2023 until the end of the producer’s fiscal year; and (b) for heavy trucks, an automotive good listed in Tables D or E and the steel and aluminum purchasing and labour value content requirements for heavy trucks, (i) beginning on July 1, 2023 and ending on June 30, 2024, (ii) beginning on July 1, 2024 and ending on June 30, 2025, (iii) beginning on July 1, 2025 and ending on June 30, 2026, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Averaging for Passenger Vehicles, Light Trucks and Heavy Trucks Section 16 (iv) beginning on July 1, 2026 and ending on June 30, 2027, and (v) beginning on July 1, 2027 until the end of the producer’s fiscal year. Timely filing of choice to average (6) If a producer chooses to average its RVC calculations the producer must notify the customs administration of the CUSMA country to which passenger vehicles, light trucks, heavy trucks or other vehicles are to be exported by July 31, 2020 and subsequently at least 10 days before the first day of the producer’s fiscal year during which the vehicles will be exported or such shorter period as the customs administration may accept. No modification or rescission (7) The producer may not modify or rescind the category of passenger vehicles, light trucks, heavy trucks or other vehicle or the period that they have notified the customs authority they intend to use for their averaged RVC calculation. Net costs and VNM included — RVC (8) For purposes of sections 13 to 15, if a producer chooses to average its net cost calculation, the net costs incurred and the VNM used by the producer, with respect to (a) all passenger vehicles, light trucks or heavy trucks that fall within the category chosen by the producer and that are produced during the fiscal year, or partial fiscal year if the producer’s fiscal year begins after July 1, 2020, and (b) those passenger vehicles, light trucks or heavy trucks to be exported to the territory of one or more of the CUSMA countries that fall within the category chosen by the producer and that are produced during the fiscal year or, or partial fiscal year if the producer’s fiscal year begins after July 1, 2020 must be included in the calculation of the RVC under any of the categories set out in subsection (1). Averaging based on estimated costs (9) If the producer of a passenger vehicle, light truck, heavy truck or other vehicle has calculated the RVC of the motor vehicle on the basis of estimated costs, including Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Averaging for Passenger Vehicles, Light Trucks and Heavy Trucks Section 16 standard costs, budgeted forecasts or other similar estimating procedures, before or during the producer’s fiscal year, the producer must conduct an analysis at the end of the producer’s fiscal year of the actual costs incurred over the period with respect to the production of the motor vehicle. If the motor vehicle does not satisfy the RVC requirement on the basis of the actual costs, the producer must immediately inform any person to whom the producer has provided a Certificate of Origin for the motor vehicle, or a written statement that the motor vehicle is an originating good, that the motor vehicle is a non-originating good. Averaging period (10) Subject to subsection (11), for the purpose of calculating the RVC for an automotive good listed in Tables A.1, B, C, D or E, produced in the same plant, a core part listed in Table A.2, or when treating the parts listed in column 1 of Table A.2 as a super-core, for use in a passenger vehicle or light truck, the calculation may be averaged (a) over the fiscal year of the motor vehicle producer to whom the good is sold; (b) over any quarter or month; (c) over the fiscal year of the producer of the automotive material; or (d) over any of the categories in paragraph (1)(a) to (d). Condition (11) The calculation may be averaged under subsection (10) provided that the good was produced during the fiscal year, quarter or month forming the basis for the calculation in which (a) the average in paragraph (10)(a) is calculated separately for those goods sold to one or more passenger vehicle, light truck or heavy truck producer; or (b) the average in paragraph (10)(a) or (b) is calculated separately for those goods that are exported to the territory of another CUSMA country. Example (12) The following example is an “example” as referred to in subsection 1(4): Subsection 16(4) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Averaging for Passenger Vehicles, Light Trucks and Heavy Trucks Sections 16-17 The agreement enters into force on July 1, 2020. A producer’s fiscal year begins on January 1, 2021. The producer may calculate their RVC over the 18-month period beginning on July 1, 2020 and ending on December 31, 2021. Steel and Aluminum Passenger vehicle, light truck or heavy truck 17 (1) In addition to meeting the requirements of sections 13 to 16 or Schedule 1, a passenger vehicle, light truck or heavy truck is originating only if, during a time period under subsection (7) , at least 70 percent by value of the vehicle producer’s purchases at the corporate level in the territories of one or more of the CUSMA countries of steel and aluminum listed in Table S are of originating goods. Automotive parts (2) For the purposes of subsection (1), only the value of the steel or aluminum listed in Table S that is used in the production of the part will be taken into consideration for a part of subheading 8708.29 or 8708.99 listed in Table S. Application (3) Subsection (1) applies to steel and aluminum purchases made by the producer of passenger vehicles, light trucks or heavy trucks, including purchases made directly by the vehicle producer from a steel producer and purchases by the vehicle producer from a steel service centre or a steel distributor. It also applies to steel or aluminum covered by a contractual arrangement in which a producer of passenger vehicles, light trucks or heavy trucks negotiates the terms under which steel or aluminum will be supplied to a parts producer by a steel producer or supplier selected by the vehicle producer, for use in the production of parts that are supplied by the parts producer to a producer of passenger vehicles, light trucks or heavy trucks. Such purchases must also include steel and aluminum purchases for major stampings that form the “body in white” or chassis frame, regardless of whether the vehicle producer or parts producer makes such purchases. Other uses (4) Subsection (1) applies to steel and aluminum purchased for use in the production of passenger vehicles, light trucks or heavy trucks. Subsection (1) does not Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Steel and Aluminum Section 17 apply to steel and aluminum purchased by a producer for other uses, such as the production of other vehicles, tools, dies or moulds. Steel — originating (5) For the purpose subsection (1), as it applies to a steel good set out in Table S, a good is originating if (a) beginning on July 1, 2020 and ending on June 30, 2027, the good satisfies the applicable requirements established in section 13 or Schedule 1 and all other applicable requirements of these Regulations; and (b) beginning on July 1, 2027 the good satisfies all other applicable requirements of these Regulations, and provided that all steel manufacturing processes occur in one or more of the CUSMA countries, except for metallurgical processes involving the refinement of steel additives. Such steel manufacturing processes include the initial melting and mixing and continues through the coating stage. This requirement does not apply to raw materials of used in the steel manufacturing process, including iron ore or reduced, processed, or pelletized iron ore of heading 26.01, pig iron of heading 72.01, raw alloys of heading 72.02 or steel scrap of heading 72.04. Value of steel and aluminum (6) A vehicle producer must calculate the value of steel and aluminum purchases in subsection (1) using (a) for steel or aluminum imported or acquired in the territory of a CUSMA country, (i) the price paid or payable by the producer in the CUSMA country where the producer is located, (ii) the net cost of the material at the time of importation, or (iii) the transaction value of the material at the time of importation; and (b) for steel or aluminum that is self-produced, (i) all costs incurred in the production of materials, which includes general expenses, and (ii) an amount equivalent to the profit added in the normal course of trade or equal to the profit that is usually reflected in the sale of goods of the same Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Steel and Aluminum Section 17 class or kind as the self-produced material that is being valued. Calculation period (7) For the purposes of subsection (1), the producer may calculate the purchases made (a) over the previous fiscal year of the producer; (b) over the previous calendar year; (c) over the quarter or month to date in which the vehicle is exported; (d) over the producer’s fiscal year to date in which the vehicle is exported; or (e) over the calendar year to date in which the vehicle is exported. Estimates (8) If the producer chooses to base a steel or aluminium calculation on paragraph (7)(c), (d) or (e), that calculation may be based on the producer’s estimated purchases for the applicable period. Option for calculation (9) For the purposes of subsection (1), the producer may calculate the purchases on the basis of (a) all motor vehicles produced in one or more plants in the territory of one or more CUSMA countries; (b) all motor vehicles exported to the territory of one or more CUSMA countries; (c) all motor vehicles in a category set out in subsection 16(1) that are produced in one or more plants in the territory of one or more CUSMA countries; or, (d) all motor vehicles in a category set out in subsection 16(1) exported to the territory of one or more CUSMA countries. Different periods (10) The producer may choose different periods for the purposes of its steel and aluminium calculations. Year end analysis (11) If the producer of a passenger vehicle, light truck, or heavy truck has calculated steel or aluminum purchases Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Steel and Aluminum Sections 17-18 on the basis of estimates before or during the applicable period, the producer must conduct an analysis at the end of the producer’s fiscal year of the actual purchases made over the period with respect to the production of the vehicle. If the passenger vehicle, light truck, or heavy truck does not satisfy the steel or aluminum requirement on the basis of the actual purchases, the purchaser must immediately inform any person to whom the producer has provided a certification of origin for the vehicle or a written statement that the vehicle is an originating good that the vehicle is a non-originating good. Labour Value Content LVC requirements — passenger vehicles 18 (1) In addition to the requirements in sections 13 to 17 and Schedule 1, a passenger vehicle is originating only if the vehicle producer certifies that the passenger vehicle meets an LVC requirement of (a) 30%, consisting of at least 15 percentage points of high-wage material and labour expenditures, no more than 10 percentage points of technology expenditures and no more than 5 percentage points of high-wage assembly expenditures, beginning on July 1, 2020 and ending on June 30, 2021; (b) 33%, consisting of at least 18 percentage points of high-wage material and labour expenditures, no more than 10 percentage points of technology expenditures and no more than 5 percentage points of high-wage assembly expenditures, beginning on July 1, 2021 and ending on June 30, 2022; (c) 36%, consisting of at least 21 percentage points of high-wage material and labour expenditures, no more than 10 percentage points of technology expenditures and no more than 5 percentage points of high-wage assembly expenditures, beginning on July 1, 2022 and ending on June 30, 2023; and (d) 40%, consisting of at least 25 percentage points of high-wage material and labour expenditures, no more than 10 percentage points of technology expenditures and no more than 5 percentage points of high-wage assembly expenditures, beginning on July 1, 2023. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Labour Value Content Section 18 LVC requirement — light trucks or heavy trucks (2) In addition to the requirements set out in sections 13 through 17 and Schedule 1, a light truck or heavy truck is originating only if the vehicle producer certifies that the truck meets an LVC requirement of 45%, consisting of at least 30 percentage points based on high-wage material and labour expenditures, no more than 10 percentage points based on technology expenditures and no more than 5 percentage points based on high-wage assembly expenditures. Calculation of LVC requirement (3) For purposes of an LVC calculation for a passenger vehicle, light truck or heavy truck, a producer must include (a) an amount for high-wage materials used in production; (b) an amount for high-wage labour costs incurred in the assembly of the vehicle; (c) an amount for high-wage transportation or related costs for shipping materials to the location of the vehicle producer, if not included in the amount for highwage materials; (d) a credit for technology expenditures; or (e) a credit for high-wage assembly expenditures. High wage materials (4) The amount that may be included for high-wage materials used in production is the net cost or the annual purchase value of materials that undergo production in a qualifying-wage-rate production plant and that are used in the production of passenger vehicles, light trucks or heavy trucks in a plant located in the territory of a CUSMA country. Certification periods (5) A plant engaged in the production of vehicles or parts may be certified as a qualifying wage-rate vehicle Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Labour Value Content Section 18 assembly plant or a qualifying-wage-rate production plant based on the average wage paid to direct production workers at the plant from July 1, 2020 until December 31, 2020 or from July 1, 2020 until June 30, 2021. In subsequent periods, the certification of a qualifyingwage-rate production plant based on a period less than 12 months is valid for the following period of the same length. The certification of a qualifying-wage-rate production plant based on a 12-month period is valid for the following 12 months. LVC calculation (6) For the purpose of meeting the LVC requirement a producer must use one of the following formulas: (a) the requirement based on net cost is determined by the formula LVC = ( (HWLC + HWM) X 100) + HWTC + HWAC NC where HWLC is the sum of the high-wage labour costs incurred in the assembly of the vehicle; HWM is the sum or the high-wage material expenditures used in production; is the net cost of the vehicle; NC HWTC is the credit for high-wage technology expenditures; and HWAC is the credit for high-wage assembly expenditures. (b) the requirement based on total annual purchase value is determined by the formula (APV + HWLC) LVC = ( (TAPV + HWLC) X 100) + HWTC + HWAC where APV is the annual purchase value of high-wage material expenditures; HWLC is the sum of the high-wage labour costs incurred in the assembly of the vehicle which may be included in the numerator at the choice of the producer and, if included, must also be included in the denominator; TAPV is the total vehicle plant assembly annual purchase value of parts and materials for use in the production of the vehicle; HWTC is the credit for high-wage technology expenditures; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Labour Value Content Section 18 HWAC is the credit for high-wage assembly expenditures. High-wage material expenditures (7) The high wage material expenditures is calculated by adding the APV or net cost, depending on the formula used, of (a) a self-produced high-wage material used in the production of a vehicle; (b) an imported or acquired high-wage material used in the production of a vehicle; (c) a high-wage material used in the production of a part or material that is used in the production of an intermediate or self-produced part that is subsequently used in the production of a vehicle; and (d) a high wage material used in the production of a part or material that is subsequently used in the production of a vehicle. Recommendation (8) It is suggested, but not required, that the vehicle producer calculate the high-wage material and labour expenditures in the order described in subsection (7). A vehicle producer need not calculate the elements in paragraph (7)(b) to (d) if the previous element or elements is sufficient to meet the LVC requirement. High-wage technology expenditures credit (9) The HWTC is based on annual vehicle producer expenditures at the corporate level in one or more CUSMA countries on wages paid by the producer for research and development or information technology, calculated as a percentage of total annual vehicle producer expenditures on wages paid to direct production workers in one or more CUSMA countries. Expenditures on capital or other non-wage costs for research and development or information technology are not included. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Labour Value Content Section 18 HWTC calculation (10) The HWTC is determined by the formula Wages for research and development (11) For the purposes of subsection (10), expenditures on wages for research and development include wage expenditures on prototype development, design, engineering, testing and certifying operations. HWAC — passenger vehicles or light trucks (12) A high-wage assembly credit of five percentage points may be included in the LVC for passenger vehicles or light trucks produced by a producer that operates a high-wage assembly plant for passenger vehicle or light truck parts or has a long-term supply contract for those parts — a contract of a minimum of three years — with such a plant. HWAC — heavy trucks (13) A high-wage assembly credit of five percentage points may be included in the LVC for heavy trucks produced by a producer that operates a high-wage assembly plant for heavy truck parts or has a long-term supply contract — a contract with a minimum of three years — for those parts with such a plant. Minimum number of parts (14) A high-wage assembly plant for passenger vehicle or light truck parts or for heavy truck parts need only have the capacity to produce the minimum amount of parts specified in the definitions of those terms in section 12. There is no need to maintain or provide records or other documents that certify such parts are originating, as long as information demonstrating the capacity to produce these minimum amounts is maintained and can be provided. Averaging for LVC requirements (15) For the purposes of calculating the LVC of a passenger vehicle, light truck or heavy truck, the producer may elect to average the calculation using any one of the following categories, on the basis of either all vehicles in the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Labour Value Content Section 18 category or only those vehicles in the category that are exported to the territory of one or more of the other CUSMA countries: (a) the same model line of vehicles in the same class of vehicles produced in the same plant in the territory of a CUSMA country; (b) the same class of vehicles produced in the same plant in the territory of a CUSMA country; (c) the same model line of vehicles or same class of vehicles produced in the territory of a CUSMA country; or (d) any other category as the CUSMA countries may decide. Election requirements (16) An election made under subsection (15) must (a) state the category chosen by the producer and (i) if the category referred to in paragraph (15)(a) is chosen, state the model line, model name, class of vehicle and tariff classification of the vehicles in that category and the location of the plant at which the vehicles are produced, (ii) if the category referred to in paragraph (15)(b) is chosen, state the model name, class of vehicle and tariff classification of the vehicles in that category and the location of the plant at which the vehicles are produced, or (iii) if the category referred to in paragraph (15)(c) is chosen, state the model line, model name, class of vehicle and tariff classification of the vehicles in that category and the locations of the plants at which the vehicles are produced; (b) state whether the basis of the calculation is all vehicles in the category or only those vehicles in the category that are exported to the territory of one or more of the other CUSMA countries; (c) state the producer’s name and address; (d) state the period with respect to which the election is made, including the starting and ending dates; (e) state the estimated LVC of vehicles in the category on the basis stated under paragraph (b); (f) be dated and signed by an authorized officer of the producer; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Labour Value Content Section 18 (g) be filed with the customs administration of each CUSMA country to which vehicles in that category are to be exported during the period covered by the election, at least 10 days before the day on which the producer’s fiscal year begins or such shorter period as that customs administration may accept. No recisions or modifications (17) An election filed for the vehicles referred to in subsection (15) may not be rescinded or modified with respect to the category or basis of calculation. LVC and net cost (18) If a producer files an election under paragraph (16)(a), it must include the LVC and the net cost of the producer’s passenger vehicles, light trucks or heavy trucks, calculated under one of the categories set out in subsection (15), with respect to (a) all vehicles that fall within the category chosen by the producer; or (b) those vehicles to be exported to the territory of one or more of the CUSMA countries that fall within the category chosen by the producer. LVC periods (19) For the purposes of determining the LVC in this section, the producer may base the calculation on (a) the previous fiscal year of the producer; (b) the previous calendar year; (c) the quarter or month to date in which the vehicle is produced or exported; (d) the producer’s fiscal year to date in which the vehicle is produced or exported; or (e) the calendar year to date in which the vehicle is produced or exported. Transportation and related costs (20) High-wage transportation or related costs for shipping may be included in a producer’s LVC calculation if not included in the amount for high-wage materials. Alternatively, a producer may aggregate such costs within the territories of one or more of the CUSMA countries. Based on this aggregate amount, the producer may Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Labour Value Content Sections 18-19 attribute an amount for transportation or related costs for shipping for the purposes of the LVC calculation. Transportation or related costs for shipping incurred in transporting a material from outside the territories of the CUSMA countries to the territory of a CUSMA country are not included in this calculation. Value of materials (21) The value of both originating and non-originating materials must be taken into account for the purpose of calculating the LVC of a good. For greater certainty, the full value of a non-originating material that has undergone production in a qualifying-wage-rate production plant may be included in the HWM described in subsection (6). Excess LVC (22) For the period ending July 1, 2027, if a producer certifies an LVC for a heavy truck that is higher than 45% by increasing the amount of high wage material and manufacturing expenditures above 30 percentage points, the producer may use the points above 30 percentage points as a credit towards the RVC percentages under section 13, provided that the RVC percentage is not below 60%. Alternative Staging Regime Eligible vehicles 19 (1) For the purposes of this section, eligible vehicles are passenger vehicles or light trucks for which an alternative staging regime has been approved by the CUSMA countries. Applicable requirements (2) Despite sections 13 to 18, eligible vehicles are subject to the requirements set out in subsection (4) from July 1, 2020 until June 30, 2025 or any other period provided for in the producer’s approved alternative staging regime. Eligible vehicles are also subject to any other applicable requirements established in these Regulations. Non-eligible vehicles (3) Passenger vehicles or light trucks that are not eligible vehicles may qualify as originating under the rules of origin established in sections 13 to 18 and any other applicable requirements established in these Regulations. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Alternative Staging Regime Section 19 Requirements (4) Eligible vehicles are considered originating if they meet the following requirements: (a) an RVC of not less than 62.5 percent, under the net cost method; (b) for parts listed in Table A.1, (i) an RVC of not less than 62.5%, if the net cost method is used, (ii) an RVC of not less than 72.5%, if the transaction value method is used and the corresponding rule includes a transaction value method, and (iii) in the case of a lithium-ion batteries of subheading 8507.60, a change from within subheading 8507.60 or from any other subheading for lithiumion batteries of 8507.60; (c) at least 70% of a vehicle producer’s purchases of steel and at least 70% of a vehicle producer’s purchases of aluminum, by value, must qualify as originating under the rules of origin established in Schedule 1 unless the producer has been exempted from this requirement under an approved alternative staging regime; and (d) an LVC of at least 25%, consisting of at least 10 percentage points of high-wage material and manufacturing expenditures, no more than 10 percentage points of high-wage technology expenditures and no more than five percentage points of high-wage assembly expenditures. Exemption — core parts (5) Eligible vehicles are exempt from the core parts requirement set out in section 14. Methods and calculations (6) All methods and calculations for the requirements applicable to eligible vehicles are to be based on the applicable provisions in these Regulations. Transitional (7) Vehicles that are presently covered under the alternative staging regime described in Article 403.6 of the North American Free Trade Agreement as of November 30, 2019 may continue to use this regime, including any Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods Alternative Staging Regime Sections 19-20 regulations that were in effect prior to entry into force of the Agreement, according to each CUSMA country’s approval process for use of the alternative staging regime. After the expiration of the period under the Article 403.6 alternative staging period, such vehicles will be eligible for preferential treatment under the requirements described in subsection (4), until the end of the alternative staging period described in subsection (2). For greater certainty, such vehicles will also be eligible for preferential tariff treatment under the other rules of origin set forth in these Regulations. RVC for Other Vehicles VNM 20 (1) The VNM used by the producer in the production of other vehicles and parts thereof shall not, for the purposes of calculating the RVC of the good, include the VNM used to produce originating materials that are subsequently used in the production of the good. RVC requirements (2) Despite section 13 and Schedule 1, the RVC requirement is 62.5% under the net cost method for (a) a motor vehicle for the transport of 15 or fewer persons of subheading 8702.10 or 8702.90; (b) a passenger vehicle with a compression-ignition engine as the primary motor of propulsion of subheading 8703.21 through 8703.90; (c) a three or four-wheeled motorcycle of subheading 8703.21 through 8703.90; (d) a motorhome or entertainer coach of subheading 8703.21 through 8703.90; (e) an ambulance, a hearse or a prison van of subheading 8703.21 through 8703.90; (f) a vehicle solely or principally for off-road use of subheading 8703.21 through 8703.90; (g) a vehicle of subheading 8704.21 or 8704.31 that is solely or principally for off-road use; and (h) a good of heading 84.07 or 84.08 or subheading 8708.40, that is for use in a motor vehicle referred to in paragraphs (a) to (g). Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 RVC requirements (3) Despite section 13 and Schedule 1, the RVC requirement is 60% under the net cost method for (a) a good that is: (i) a motor vehicle of heading 87.01, except for subheading 8701.20; (ii) a motor vehicle for the transport of 16 or more persons of subheading 8702.10 or 8702.90; (iii) a motor vehicle of subheading 8704.10; (iv) a motor vehicle of subheading 8704.22, 8704.23, 8704.32, or 8704.90 that is solely or principally for off-road use; (v) a motor vehicle of heading 87.05; or, (vi) a good of heading 87.06 that is not for use in a passenger vehicle, light truck, or heavy truck; (b) a good of heading 84.07 or 84.08 or subheading 8708.40 that is for use in a motor vehicle in paragraph (a); or (c) except for a good in paragraph (b) or of subheading 8482.10 through 8482.80, 8483.20 or 8483.30, a good in Table F that is subject to an RVC requirement and that is for use in a motor vehicle in paragraphs (2)(a) to (g) or (3)(a). RVC calculation (4) For the purpose of calculating the RVC under the net cost method for a good that is a motor vehicle referred to in paragraphs (2)(a) to (g) or (3)(a), a good listed in Table F for use as original equipment in the production of a good in paragraphs (2)(a) to (g) or a component listed in Table G for use as original equipment in the production of the motor vehicle in paragraph (3)(a), the VNM used by the producer in the production of the good is the sum of (a) for each material used by the producer listed in Table F or Table G, whether or not produced by the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 producer, at the choice of the producer and determined in accordance with section 7, either (i) the value of such material that is non-originating, or (ii) the VNM used in the production of such material; and (b) the value of any other non-originating material used by the producer that is not listed in Table F or Table G, determined in accordance with section 7. VNM (5) For greater certainty, despite subsection (4), for the purposes of a good that is a motor vehicle provided for in paragraphs (2)(a) through (g) or (3)(a), the VNM is the sum of the values of all non-originating materials used by the producer in the production of the vehicle. Averaging calculation (6) For the purpose of calculating the RVC of a motor vehicle covered by subsection (2) or (3), the producer may average its calculation over its fiscal year using any one of the following categories on the basis of either all motor vehicles in the category or only those motor vehicles in the category that are exported to the territory of one or more of the other CUSMA countries: (a) the same model line of motor vehicles in the same class of vehicles produced in the same plant in the territory of a CUSMA country; (b) the same class of motor vehicles produced in the same plant in the territory of a CUSMA country; or (c) the same model line of motor vehicles produced in the territory of a CUSMA country. Averaging calculation (7) For the purpose of calculating the RVC for a good listed in Table F or a component or material listed in Table G, produced in the same plant, the producer of the good may (a) average its calculation (i) over the fiscal year of the motor vehicle producer to whom the good is sold, (ii) over any quarter or month, or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 (iii) over its fiscal year, if the good is sold as an aftermarket part; (b) calculate the average referred to in paragraph (a) separately for a good sold to one or more motor vehicle producers; or (c) with respect to any calculation under this subsection, calculate the average separately for goods that are exported to the territory of one or more of the CUSMA countries. RVC requirement (8) The RVC requirement for a motor vehicle identified in subsection (2) or (3) is (a) 50% for five years after the date on which the first motor vehicle prototype is produced in a plant by a motor vehicle assembler, if (i) it is a motor vehicle of a class or marque or, except for a motor vehicle identified in subsection (3), size category and underbody, not previously produced by the motor vehicle assembler in the territory of any of the CUSMA countries, (ii) the plant consists of a new building in which the motor vehicle is assembled, and (iii) the plant contains substantially all new machinery that is used in the assembly of the motor vehicle; or (b) 50% for two years after the date on which the first motor vehicle prototype is produced at a plant following a refit, if it is a different motor vehicle of a class, or marque, or, except for a motor vehicle identified in subsection (3), size category and underbody, than was assembled by the motor vehicle assembler in the plant before the refit. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 TABLE A.1 Core parts for passenger vehicles and light trucks Note: The RVC requirements set out in sections 13 or 14 or Schedule 1 apply to a good for use as original equipment in the production of a passenger vehicle or light truck. For an aftermarket part, the applicable productspecific rule of origin set out in section 13 or 14 or Schedule 1 is the alternative that includes the phrase “for any other good.” Harmonized system 2012 Description 8407.31 Reciprocating piston engines of a kind used for the propulsion of passenger vehicles of Chapter 87, of a cylinder capacity not exceeding 50 cc 8407.32 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 50 cc but not exceeding 250 cc 8407.33 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 8407.34 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 1,000 cc ex 8408.20 Compression-ignition internal combustion piston engines of a kind used for the propulsion of vehicles of subheading 8704.21 or 8704.31 8409.91 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08, suitable for use solely or principally with spark-ignition internal combustion piston engines 8409.99 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08, other 8507.60 Lithium-ion batteries that are used as the primary source of electrical power for the propulsion of an electric passenger vehicle or electric light truck 8706.00 Chassis fitted with engines, for the motor vehicles of heading 87.03 or subheading 8704.21 or 8704.31 8707.10 Bodies for the vehicles of heading 87.03 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 8707.90 Bodies for the vehicles of subheading 8704.21 or 8704.31 ex 8708.29 Body stampings 8708.40 Gear boxes and parts thereof 8708.50 Drive axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof 8708.80 Suspension systems and parts thereof (including shock absorbers) 8708.94 Steering wheels, steering columns, and steering boxes; parts thereof ex 8708.99 Chassis frames TABLE A.2 Parts and components for determining the origin of passenger vehicles and light trucks under sections 13 or 14 or Schedule 1 Note: The following table sets out the parts and components applicable to Table A.2 and their related tariff provisions, to facilitate implementation of the core parts requirement pursuant to Article 3.7 of the Appendix to the Annex 4-B of the Agreement. These parts, and components used to produce such parts, are for the production of a passenger vehicle or light truck in order to meet the requirements under Section 14. The prefix “ex” is used to indicate that only the parts described in the components column and used in the production of parts for use as original equipment in a passenger vehicle or light truck Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 are taken into consideration when performing the calculation. Column 1 (the Column 2 parts listed in this column may be referred to collectively as a super-core part) 6-DIGIT HS SUBHEADING Parts Components Engines Spark-ignition reciprocating or ex 8407.33 rotary internal combustion piston ex 8407.34 engines and Compression-ignition internal combustion piston engines ex 8408.20 (diesel or semi-diesel engines) Heads ex 8409.91 ex 8409.99 Blocks ex 8409.91 ex 8409.99 Crankshafts Crankcases ex 8483.10 ex 8409.91 ex 8409.99 Pistons Rods ex 8409.91 ex 8409.91 ex 8409.99 Head subassembly ex 8409.91 ex 8409.99 Transmissions Gear boxes ex 8708.40 Transmission cases ex 8708.40 Torque converters ex 8708.40 ex 8483.90 Torque converter housings ex 8708.40 ex 8483.90 Gears and gear blanks ex 8708.40 ex 8483.90 Clutches, including continuously variable transmissions, but not parts thereof Valve body assembly ex 8708.93 ex 8481.90 ex 8708.40 Body and chassis Major stampings that form the “body in white” or chassis frame ex 8707.10 ex 8707.90 ex 8708.29 ex 8708.99 Major body panel stampings ex 8708.10 ex 8708.29 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Column 1 (the Column 2 parts listed in this column may be referred to collectively as a super-core part) Parts Components 6-DIGIT HS SUBHEADING Secondary panel stampings ex 8708.29 Structural panel stampings ex 8708.29 ex 8708.99 Stamped Frame components ex 8708.29 ex 8708.99 Axles Drive-axles with differential, ex 8708.50 whether or not provided with other transmission components, and nondriving axles Axle shafts ex 8708.50 Axle housings ex 8708.50 Axle hubs ex 8482.10 ex 8482.20 ex 8708.50 ex 8708.99 Suspension systems Carriers ex 8708.50 Differentials ex 8708.50 Suspension systems (including shock absorbers) ex 8708.80 Shock absorbers ex 8708.80 Struts ex 8708.80 Control arms ex 8708.80 Sway bars ex 8708.80 Knuckles ex 8708.80 Coil springs ex 7320.20 Leaf springs ex 7320.10 Steering systems Steering wheels, steering columns and steering boxes ex 8708.94 Steering columns ex 8708.94 Steering gears/racks ex 8708.94 Control units ex 8537.10 ex 8537.90 ex 8543.70 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Column 1 (the Column 2 parts listed in this column may be referred to collectively as a super-core part) 6-DIGIT HS SUBHEADING Parts Components Advanced batteries Batteries of a kind used as the ex 8507.60 primary source for the propulsion of ex 8507.80 electrical power for electrically powered vehicles for passenger vehicles and light trucks Cells ex 8507.60 ex 8507.80 ex 8507.90 Modules/arrays ex 8507.60 ex 8507.80 ex 8507.90 Assembled packs ex 8507.60 ex 8507.80 TABLE B Principal parts for passenger vehicles and light trucks Note: The RVC requirements set out in section 13 or 14 or Schedule 1 apply to a good for use as original equipment in the production of a passenger vehicle or light truck. For an aftermarket part, the applicable productspecific rule of origin set out in section 13 or 14 or Schedule 1 is the alternative that includes the phrase “for any other good.” Harmonized system 2012 Description 8413.30 Fuel, lubricating or cooling medium pumps for internal combustion piston engines 8413.50 Other reciprocating positive displacement pumps Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 8414.59 Other fans 8414.80 Other air or gas pumps, compressors and fans 8415.20 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which humidity cannot be separately regulated, of a kind used for persons, in motor vehicles ex 8479.89 Electronic brake systems, including ABS and ESC systems 8482.10 Ball bearings 8482.20 Tapered roller bearings, including cone and tapered roller assemblies 8482.30 Spherical roller bearings 8482.40 Needle roller bearings 8482.50 Other cylindrical roller bearings 8482.80 Other ball or roller bearings, including combined ball/roller bearings 8483.10 Transmission shafts (including cam shafts and crank shafts) and cranks 8483.20 Bearing housings, incorporating ball or roller bearings 8483.30 Bearing housings, not incorporating ball or roller bearings; plain shaft bearings 8483.40 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters 8483.50 Flywheels and pulleys, including pulley blocks 8483.60 Clutches and shaft couplings (including universal joints) 8501.32 Other DC motors and generators of an output exceeding 750W but not exceeding 75 kW 8501.33 Other DC motors and generators of an output exceeding 75 kW but not exceeding 375 kW 8505.20 Electro-magnetic couplings, clutches and brakes 8505.90 Other electro-magnets; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic lifting heads; including parts Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 8511.40 Starter motors and dual purpose startergenerators of a kind used for spark-ignition or compression-ignition internal combustion engines 8511.50 Other generators 8511.80 Other electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines ex 8511.90 Parts of electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines 8537.10 Electric controls for a voltage not exceeding 1,000 V 8708.10 Bumpers and parts thereof 8708.21 Safety seat belts ex 8708.29 Other parts and accessories of bodies (including cabs) of motor vehicles (excluding body stampings) 8708.30 Brakes and servo-brakes; parts thereof 8708.70 Road wheels and parts and accessories thereof 8708.91 Radiators and parts thereof 8708.92 Silencers (mufflers) and exhaust pipes; parts thereof 8708.93 Clutches and parts thereof 8708.95 Safety airbags with inflator system; parts thereof ex 8708.99 Other parts and accessories of motor vehicles of headings 87.01 to 87.05 (excluding chassis frames) 9401.20 Seats of a kind used for motor vehicles Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 TABLE C Complementary parts for passenger vehicles and light trucks Note: The RVC requirements set out in sections 13 or 14 or Schedule 1 apply to a good for use as original equipment in the production of a passenger vehicle or light truck. For an aftermarket part, the applicable productspecific rule of origin set out in section 13 or 14 or Schedule 1 is the alternative that includes the phrase “for any other good.” Harmonized system 2012 Description 4009.12 Tubes, pipes and hoses of vulcanised rubber other than hard rubber, not reinforced or otherwise combined with other materials, with fittings 4009.22 Tubes, pipes and hoses of vulcanised rubber other than hard rubber, reinforced or otherwise combined only with metal, with fittings 4009.32 Tubes, pipes and hoses of vulcanised rubber other than hard rubber, reinforced or otherwise combined only with textile materials, with fittings 4009.42 Tubes, pipes and hoses of vulcanised rubber other than hard rubber, reinforced or otherwise combined with other materials, with fittings 8301.20 Locks of a kind used for motor vehicles ex 8421.39 Catalytic converters 8481.20 Valves for oleohydraulic or pneumatic transmissions 8481.30 Check (nonreturn) valves 8481.80 Other taps, cocks, valves and similar appliances, including pressure-reducing valves and thermostatically controlled valves 8501.10 Electric motors of an output not exceeding 37.5 W 8501.20 Universal AC/DC motors of an output exceeding 37.5 W 8501.31 Other DC motors and generators of an output not exceeding 750 W Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description ex 8507.20 Other lead-acid batteries of a kind used for the propulsion of motor vehicles of Chapter 87 ex 8507.30 Nickel-cadmium batteries of a kind used for the propulsion of motor vehicles of Chapter 87 ex 8507.40 Nickel-iron batteries of a kind used for the propulsion of motor vehicles of Chapter 87 ex 8507.80 Other batteries of a kind used for the propulsion of motor vehicles of Chapter 87 8511.30 Distributors; ignition coils 8512.20 Other lighting or visual signalling equipment 8512.40 Windshield wipers, defrosters and demisters ex 8519.81 Cassette decks 8536.50 Other electrical switches, for a voltage not exceeding 1,000 V ex 8536.90 Junction boxes 8539.10 Sealed beam lamp units 8539.21 Tungsten halogen filament lamp 8544.30 Ignition wiring sets and other wiring sets of a kind used in motor vehicles 9031.80 Other measuring and checking instruments, appliances & machines 9032.89 Other automatic regulating or controlling instruments and apparatus TABLE D Principal parts for heavy trucks Note: The RVC requirements set out in sections 13 or 15 or Schedule 1 apply to a good for use as original equipment in the production of a heavy truck. For an aftermarket part, the applicable product-specific rule of origin set out in section 13 or Schedule 1 is the alternative that includes the phrase “for any other good.” Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 8407.31 Reciprocating piston engines of a kind used for the propulsion of passenger vehicles of Chapter 87, of a cylinder capacity not exceeding 50 cc 8407.32 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 50 cc but not exceeding 250 cc 8407.33 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 8407.34 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 1,000 cc 8408.20 Compression-ignition internal combustion piston engines of a kind used for the propulsion of vehicles of Chapter 87 8409.91 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08, suitable for use solely or principally with spark-ignition internal combustion piston engines 8409.99 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08, other 8413.30 Fuel, lubricating or cooling medium pumps for internal combustion piston engines ex 8414.59 Turbochargers and superchargers 8414.80 Other air or gas pumps, compressors and fans 8415.20 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which humidity cannot be separately regulated, of a kind used for persons, in motor vehicles 8483.10 Transmission shafts (including cam shafts and crank shafts) and cranks 8483.40 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters 8483.50 Flywheels and pulleys, including pulley blocks Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description ex 8501.32 Other DC motors and generators of an output exceeding 750W but not exceeding 75 kW, of a kind used for the propulsion of motor vehicles of Chapter 87 8511.40 Starter motors and dual purpose startergenerators of a kind used for spark-ignition or compression-ignition internal combustion engines 8511.50 Other generators 8537.10 Electric controls for a voltage not exceeding 1,000 V 8706.00 Chassis fitted with engines, for the motor vehicles of heading 87.01 through 87.05 8707.90 Bodies for the vehicles of heading 87.01, 87.02, 87.04 or 87.05 8708.10 Bumpers and parts thereof 8708.21 Safety seat belts 8708.29 Other parts and accessories of bodies (including cabs) of motor vehicles 8708.30 Brakes and servo-brakes; parts thereof 8708.40 Gear boxes and parts thereof 8708.50 Drive axles with differential, whether or not provided with other transmission components, and non-driving axles; and parts thereof 8708.70 Road wheels and parts and accessories thereof 8708.80 Suspension systems and parts thereof (including shock absorbers) 8708.91 Radiators and parts thereof 8708.92 Silencers (mufflers) and exhaust pipes; parts thereof 8708.93 Clutches and parts thereof 8708.94 Steering wheels, steering columns and steering boxes; parts thereof 8708.95 Safety airbags with inflator system; parts thereof 8708.99 Other parts and accessories of motor vehicles of headings 87.01 to 87.05 9401.20 Seats of a kind used for motor vehicles Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 TABLE E Complementary parts for heavy trucks Note: The RVC requirements set out in sections 13 or 15 or Schedule 1 apply to a good for use as original equipment in the production of a heavy truck. For an aftermarket part, the applicable product-specific rule of origin set out in section 13 or Schedule 1 is the alternative that includes the phrase “for any other good.” Harmonized system 2012 Description 8413.50 Other reciprocating positive displacement pumps ex 8479.89 Electronic brake systems, including ABS and ESC systems 8482.10 Ball bearings 8482.20 Tapered roller bearings, including cone and tapered roller assemblies 8482.30 Spherical roller bearings 8482.40 Needle roller bearings 8482.50 Other cylindrical roller bearings 8483.20 Bearing housings, incorporating ball or roller bearings 8483.30 Bearing housings, not incorporating ball or roller bearings; plain shaft bearings 8483.60 Clutches and shaft couplings (including universal joints) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 8505.20 Electro-magnetic couplings, clutches and brakes 8505.90 Other electro-magnets; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic lifting heads; including parts 8507.60 Lithium-ion batteries 8511.80 Other electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines 8511.90 Parts of electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines or generators and cut-outs of a kind used in conjunction with such engines TABLE F Parts for other vehicles Note: The RVC requirements set out in section 20 or Schedule 1 apply to a good for use in a vehicle specified in subsections 20(2) and (3). Harmonized system 2012 Description 40.09 Tubes, pipes and hoses 4010.31 Endless transmission belts (V-belts), Vribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 4010.32 Endless transmission belts (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 4010.33 Endless transmission belts (V-belts), Vribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm 4010.34 Endless transmission belts (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm 4010.39.aa Other endless transmission belts (V-belts) 40.11 New pneumatic tires, of rubber 4016.93.aa Gaskets, washers and other seals of vulcanised rubber other than hard rubber Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 4016.99.aa Vibration control goods 7007.11 Toughened (tempered) safety glass of a size and shape suitable for incorporation in vehicles 7007.21 Laminated safety glass of a size and shape suitable for incorporation in vehicles 7009.10 Rearview mirrors for vehicles 8301.20 Locks of a kind used for motor vehicles 8407.31 Reciprocating piston engines of a kind used for the propulsion of passenger vehicles of Chapter 87, of a cylinder capacity not exceeding 50 cc 8407.32 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 50 cc but not exceeding 250 cc 8407.33 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 8407.34.aa Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 1,000 cc but not exceeding 2,000cc 8407.34.bb Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity exceeding 2,000 cc 8408.20 Compression-ignition internal combustion piston engines of a kind used for the propulsion of vehicles of Chapter 87 84.09 Parts suitable for use solely or principally with spark-ignition internal combustion piston engines 8413.30 Fuel, lubricating or cooling medium pumps for internal combustion piston engines 8414.59.aa Other fans (turbochargers and superchargers for motor vehicles, where not provided for under subheading 8414.80) 8414.80.aa Other air or gas pumps, compressors and fans (turbochargers and superchargers for motor vehicles, where not provided for under subheading 8414.59) 8415.20 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which humidity cannot be separately regulated, of a kind used for persons, in motor vehicles Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 8421.39.aa Catalytic converters 8481.20 Valves for oleohydraulic or pneumatic transmissions 8481.30 Check (nonreturn) valves 8481.80 Other taps, cocks, valves and similar appliances, including pressure-reducing valves and thermostatically controlled valves 8482.10 through 8482.80 Ball or roller bearings 8483.10 Transmission shafts (including cam shafts and crank shafts) and cranks 8483.20 Bearing housings, incorporating ball or roller bearings 8483.30 Bearing housings; not incorporating ball or roller bearings; plain shaft bearings 8483.40 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changes, including torque converters 8483.50 Flywheels and pulleys, including pulley blocks 8501.10 Electric motors and generators of an output not exceeding 37.5 W 8501.20 Universal AC/DC motors of an output exceeding 37.5 W 8501.31 Other DC motors and generators of an output not exceeding 750 W 8501.32.aa Other DC motors and generators of an output exceeding 750W but not exceeding 75 kW of a kind used for the propulsion of vehicles of Chapter 87 8507.20.aa, 8507.30.aa, 8507.40.aa and 8507.80.aa Batteries that provide primary source for electric cars 8511.30 Distributors; ignition coils 8511.40 Starter motors and dual purpose startergenerators of a kind used for spark-ignition or compressing-ignition internal combustion engines 8511.50 Other generators 8512.20 Other lighting or visual signalling equipment 8512.40 Windshield wipers, defrosters and demisters Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description ex 8519.81 Cassette decks 8527.21 Radios combined with cassette players 8527.29 Radios 8536.50 Other electrical switches, for a voltage not exceeding 1,000 V 8536.90 Junction boxes 8537.10.bb Motor control centers 8539.10 Sealed beam lamp units 8539.21 Tungsten halogen filament lamp 8544.30 Ignition wiring sets and other wiring sets of a kind used in vehicles 87.06 Chassis fitted with engines, for the motor vehicles of heading 87.01 through 87.05 87.07 Bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05 8708.10.aa Bumpers (but not parts thereof) 8708.21 Safety seat belts 8708.29.aa Body stampings 8708.29.cc Door assemblies 8708.30 Brakes and servo-brakes; parts thereof 8708.40 Gear boxes and parts thereof 8708.50 Drive axles with differential, whether or not provided with other transmission components, and non-driving axles 8708.70.aa Road wheels, but not parts or accessories thereof 8708.80 Suspension systems and parts thereof (including shock absorbers) 8708.91 Radiators and parts thereof 8708.92 Silencers (mufflers) and exhaust pipes; parts thereof 8708.93.aa Clutches (but not parts thereof) 8708.94 Steering wheels, steering columns and steering boxes; parts thereof 8708.95 Safety airbags with inflator systems, and parts thereof 8708.99.aa Vibration control goods containing rubber Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Harmonized system 2012 Description 8708.99.bb Double flanged wheel hub units incorporating ball bearings 8708.99.ee Other parts for powertrains 8708.99.hh Other parts and accessories not provided for elsewhere in subheading 8708.99 9031.80 Other measuring and checking instruments, appliances & machines 9032.89 Other automatic regulating or controlling instruments and apparatus 9401.20 Seats of a kind used for motor vehicles TABLE G List of components and materials for other vehicles Component: Engines provided for in heading 84.07 or 84.08 1 Materials: cast block, cast head, fuel nozzle, fuel injector pumps, glow plugs, turbochargers and superchargers, electronic engine controls, intake manifold, exhaust manifold, intake/exhaust valves, crankshaft/camshaft, alternator, starter, air cleaner assembly, pistons, connecting rods and assemblies made therefrom (or rotor Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 assemblies for rotary engines), flywheel (for manual transmissions), flexplate (for automatic transmissions), oil pan, oil pump and pressure regulator, water pump, crankshaft and camshaft gears, and radiator assemblies or charge-air coolers. Component: Gear boxes (transmissions) provided for in subheading 8708.40 2 Materials: (a) for manual transmissions - transmission case and clutch housing; clutch; internal shifting mechanism; gear sets, synchronizers and shafts; and (b) for torque convertor type transmissions - transmission case and convertor housing; torque convertor assembly; gear sets and clutches; and electronic transmission controls. TABLE S Steel and Aluminum Note: The following table lists the HS subheadings for steel and aluminum subject to the CUSMA steel and aluminum purchasing requirements set out in Section 17 to facilitate implementation of the steel and aluminum purchasing requirement, pursuant to Article 6.3 of the Appendix to Annex 4-B of the Agreement. The prefix “ex” is used to indicate that only goods described in the “Description” column are taken into consideration when performing the calculation. These descriptions cover structural steel or aluminum purchases by vehicle producers used in the production of passenger vehicles, light trucks, or heavy trucks, including all steel or aluminum purchases used for the production of major stampings that form the “body in white” or chassis frame as defined in Table A.2 (Parts and Components for Passenger Vehicles and Light Trucks). The descriptions do not cover structural steel or aluminum purchased by parts producers or suppliers used in the production of other automotive parts. Description Steel Harmonized System (6 digits) Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Description Other, in coils, not further worked than hot-rolled, pickled Harmonized System (6 digits) 7208.25 7208.26 7208.27 Other, in coils, not further worked than hot-rolled 7208.36 7208.37 7208.38 7208.39 Other, not in coils, not further worked than hot-rolled 7208.51 7208.52 7208.53 7208.54 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (coldreduced), not clad, plated or coated: In coils, not further worked than cold-rolled (cold-reduced): 7209.15 7209.16 7209.17 7209.18 Not in coils, not further worked than cold-rolled (cold-reduced): 7209.25 7209.26 7209.27 7209.28 7209.90 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated: Electrolytically plated or coated with zinc 7210.30 Otherwise plated or coated with zinc, Other (Not Corrugated) 7210.49 Other plated or coated with aluminum 7210.69 Other: Clad; Other: Electrolytically coated or plated with base metal, Other 7210.90 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated: Other, of a thickness of 4.75 mm 7211.14 or more Other Current to June 20, 2022 Last amended on July 1, 2020 7211.19 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Description Harmonized System (6 digits) Not further worked than cold7211.23 rolled (cold-reduced), Containing by weight less than 0.25 percent of carbon: Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated: Electrolytically plated or coated with zinc 7212.20 Otherwise plated or coated with zinc 7212.30 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel: Other, of free-cutting steel 7213.20 Other: Other 7213.99 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling Other, of free-cutting steel 7214.30 Of rectangular (other than square) cross-section 7214.91 Other: Other 7214.99 Flat-rolled products of other alloy steel, of a width of 600 mm or more Other, not further worked than hot-rolled, in coils: 7225.30 Other, not further worked than hot-rolled, not in coils: 7225.40 Other, not further worked than cold-rolled (cold-reduced): 7225.50 Electrolytically plated or coated with zinc 7225.91 Other: Otherwise plated or coated with zinc 7225.92 Other: Other 7225.99 Flat-rolled products of other alloy steel, of a width of less than 600 mm: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 20 Description Harmonized System (6 digits) Other: Not further worked than hot-rolled: Of tool steel (other than high-speed steel): 7226.91 Not further worked than coldrolled (cold-reduced) 7226.92 Other 7226.99 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel Of silico-manganese steel 7227.20 Other 7227.90 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel Bars and rods, of high speed steel 7228.10 Bars and rods, of silicomanganese steel 7228.20 Other bars and rods, not further worked than hot-rolled, hotdrawn or extruded 7228.30 Other bars and rods 7228.60 Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: Other, welded, of circular cross section, of iron or nonalloy steel 7306.30 Other, welded, of circular cross section, of other alloy steel 7306.50 Other, welded, of noncircular cross section 7306.61 7306.69 7306.90 Parts and accessories of the motor vehicles of headings 8701 to 8705: Major, secondary, and structural ex 8708.29 body panel stampings, that form the “body in white” Stamped frame components that ex 8708.99 form the chassis frame Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations PART 6 Automotive Goods RVC for Other Vehicles Section 21 Description Alumi num Unwrought aluminum HS HEADING OR SUBHEADING 76.01 Aluminum waste and scrap 76.02 Aluminum bars, rods and profiles 76.04 Aluminum wire 76.05 Aluminum plates, sheets and 76.06 strips, of a thickness exceeding 0.2 mm Aluminum tubes and pipes 76.08 Parts and accessories of the motor vehicles of headings 8701 to 8705: Major, secondary, and ex 8708.29 structural body panel stampings, that form the “body in white” Stamped frame components that form the chassis frame ex 8708.99 PART 7 Coming into Force S.C. 2020, c. 1 21 These Regulations come into force on the day on which section 186 of the Canada–United States–Mexico Agreement Implementation Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * [Note: Regulations in force July 1, 2020, see SI/2020-33, as amended by SI/2020-46.] * Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 1 Product-Specific Rules of Origin SCHEDULE 1 (Subsections 1(1) and 3(2), paragraph 3(4)(a), subsections 3(6) and (9), 4(3) and (4), 5(2), (9), (10) and (15), 6(2) and (5) and 7(6), paragraph 8(24)(b), subsections 8(28), 14(2), (3), (5), (6), (9), (14) and (16), 15(2) to (4) and 17(1), paragraph 17(5)(a), subsections 18(1) and (2), paragraph 19(4)(c), subsections 20(2) and (3) and Tables A.1 to F of Part 6) Product-Specific Rules of Origin 1 The contents of this Schedule are deemed to be the contents of sections A, B and C of Annex 4-B of the Agreement with the following adaptations and the rules of interpretation under section 2, except that in the case of a good in subheading 1517.10 traded between Canada and the United States, the rule of origin is a change from heading 15.11 or any other Chapter: (a) any reference to Party or Parties is to be read, respectively, as a CUSMA country or CUSMA countries; (b) in paragraph (h) of section A, the references “in Tables A.1, B, C, D, E, F or G of the Appendix to this Annex” and “the provisions of the Appendix to this Annex” are to be read, respectively, as “in Tables A.1, B, C, D, E, F or G of Part 6 of these Regulations” and “the provisions of Part 6 of these Regulations”; (c) in the notes in Chapters 7 and 8, the note in subheading 0910.99 of Chapter 9, the note in headings 11.01-11.09 of Chapter 11, the note in subheadings 1209.10-1209.30 of Chapter 12, the note in subheadings 1302.11-1302.32 of Chapter 13, notes 1 and 2 in subheadings 20.01-20.07 of Chapter 20 and the note in heading 27.10 of Chapter 27, the references to subparagraph (k) of Annex 4-A and paragraph 1 of Article 4.12 are to be read, respectively, as subsection 5(3) of these Regulations and subsection 5(1) of these Regulations; (d) in footnotes 1 to 50 of section B, the reference “the provisions of the Appendix to this Annex” is to be read as “the provisions of Part 6 of these Regulations”; (e) in the note in subheading 8523.52, the note in subheadings 8541.10-8542.90, the note in subheadings 8543.90 and the note in subheading 8548.90 of Chapter 85, the reference to Article 4.18 is to be read as a reference to section 10 of these Regulations. (f) in Chapter 87, the reference “The Appendix” is to be read as “Part 6 of these Regulations”. 2 The following rules of interpretation apply in this Schedule: (a) for the purposes of Chapter 61, Note 2 or Chapter 62, Note 3, a fabric of subheading 5806.20 or heading 60.02 is considered formed from yarn and finished in Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 1 Product-Specific Rules of Origin the territory of one or more of the CUSMA countries if all production processes and finishing operations, starting with the weaving, knitting, needling, tufting, or other process, and ending with the fabric ready for cutting or assembly without further processing, took place in the territories of one or more of the CUSMA countries, even if non-originating yarn is used in the production of the fabric of subheading 5806.20 or heading 60.02; (b) for the purposes of Chapter 61, Note 3 and Chapter 62, Note 4, sewing thread is considered formed and finished in the territory of one or more of the CUSMA countries if all production processes and finishing operations, starting with the extrusion of filaments, strips, film or sheet, and including slitting a film or sheet into strip, or the spinning of all fibers into yarn, or both, and ending with the finished single or plied thread ready for use for sewing without further processing, took place in the territories of one or more of the CUSMA countries, even if non-originating fibre is used in the production of sewing thread of heading 52.04, 54.01 or 55.08, or yarn of heading 54.02 used as sewing thread referred to in the Notes; (c) for the purposes of Chapter 61, Note 4 and Chapter 62, Note 5, pocket fabric is formed and finished in the territory of one or more of the CUSMA countries if all production processes and finishing operations, starting with the weaving, knitting, needling, tufting, felting, entangling, or other process, and ending with the fabric ready for cutting or assembly without further processing, took place in the territories of one or more of the CUSMA countries and includes non-originating fibre used in the production of the yarn used to produce the pocket fabric; (d) for the purposes of Chapter 61, Note 4 or Chapter 62, Note 5, pocket bag fabric is considered a pocket or pockets if the pockets in which fabric is shaped to form a bag is not visible as the pocket is in the interior of the garment (i.e. pockets consisting of “bags” in the interior of the garment), but visible pockets such as patch pockets, cargo pockets, or typical shirt pockets are not subject to these notes; e) for the purposes of Chapter 61, Note 4 or Chapter 62, Note 5, yarn is considered wholly formed in the territory of one or more of the CUSMA countries if all the production processes and finishing operations, starting with the extrusion of filaments, strips, film, or sheet, and including slitting a film or sheet into strip, or the spinning of all fibres into yarn, or both, and ending with a finished single or plied yarn, took place in the territory of one or more of the CUSMA countries, even if non-originating fiber is used in the production of the yarn used to produce the pocket bag fabric; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 1 Product-Specific Rules of Origin f) for the purpose of Chapter 63, Note 2, a fabric of heading 59.03 is considered formed and finished in the territory of one or more of the CUSMA countries if all production processes and finishing operations, starting with the weaving, knitting, needling, tufting, felting, entangling, or other process, including coating, covering, laminating, or impregnating, and ending with the fabric ready for cutting or assembly without further processing, took place in the territories of one or more of the CUSMA countries, even if non-originating fibre or yarn is used in the production of the fabric of heading 59.03. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 2 SCHEDULE 2 (Subsections 3(7) and (9)) Goods Set Out in Table 2.10.1 of Chapter 2 of the Agreement A Automatic Data Processing Machines (ADP) 8471.30 8471.41 8471.49 B Digital Processing Units 8471.50 C Input or Output Units Combined Input/Output Units 8471.60.00 Display Units 8528.42.00 8528.52.00 8528.62.00 Other Input or Output Units 8471.60.00 D Storage Units 8471.70 E Other Units of Automatic Data Processing Machines 8471.80 F Parts of Computers 8443.99 parts of machines of subheadings 8443.31 and 8443.32, excluding facsimile machines and teleprinters 8473.30 parts of ADP machines and units thereof 8517.70 parts of LAN equipment of subheading 8517.62 8529.90.10 8529.90.50 8529.90.90 parts of monitors and projectors of subheadings 8528.42, 8528.52 and 8528.62 G Computer Power Supplies Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 2 8504.40.30 8504.40.90 8504.90.10 8504.90.20 8504.90.90 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 3 Value of Goods SCHEDULE 3 (Subparagraphs 5(1)(a)(i) and (4)(a)(i), subsection 7(2), paragraph 7(7)(a) and Schedules 4 and 5) Value of Goods 1 Unless otherwise stated, the following definitions apply in this Schedule. buyer refers to a person who purchases a good from the producer. (acheteur) buying commissions means fees paid by a buyer to that buyer’s agent or mandatary for the agent or mandatary’s services in representing the buyer in the purchase of a good. (commission d’achat) producer refers to the producer of the good being valued. (producteur) 2 For the purposes of subsection 7(2) of these Regulations, the transaction value of a good is the price actually paid or payable for the good, determined in accordance with section 3 and adjusted in accordance with section 4. 3 (1) The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the producer. The payment need not necessarily take the form of a transfer of money; it may be made by letters of credit or negotiable instruments. The payment may be made directly or indirectly to the producer. For an illustration of this, the settlement by the buyer, whether in whole or in part, of a debt owed by the producer is an indirect payment. (2) Activities undertaken by the buyer on the buyer’s own account, other than those for which an adjustment is provided in section 4, are not considered to be an indirect payment, even though the activities may be regarded as being for the benefit of the producer. For an illustration of this, if the buyer, by agreement with the producer, undertakes activities relating to the marketing of the good, the costs of such activities are not to be added to the price actually paid or payable. (3) The transaction value is not to include the following charges or costs, if they are distinguished from the price actually paid or payable: (a) charges for construction, erection, assembly, maintenance or technical assistance related to the good undertaken after the good is sold to the buyer; or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 3 Value of Goods (b) duties and taxes paid in the country in which the buyer is located with respect to the good. (4) The flow of dividends or other payments from the buyer to the producer that do not relate to the purchase of the good are not part of the transaction value. 4 (1) In determining the transaction value of a good, the following must be added to the price actually paid or payable: (a) to the extent that they are incurred by the buyer, or by a related person on behalf of the buyer, with respect to the good being valued and are not included in the price actually paid or payable (i) commissions and brokerage fees, except buying commissions, (ii) the costs of transporting the good to the producer’s point of direct shipment and the costs of loading, unloading, handling and insurance that are associated with that transportation, and (iii) if the packaging materials and containers are classified with the good under the Harmonized System, the value of the packaging materials and containers; (b) the value, reasonably allocated in accordance with subsection (13), of the following elements if they are supplied directly or indirectly to the producer by the buyer, free of charge or at reduced cost for use in connection with the production and sale of the good, to the extent that the value is not included in the price actually paid or payable: (i) materials, other than indirect materials, used in the production of the good, (ii) tools, dies, moulds and similar indirect materials used in the production of the good, (iii) indirect materials, other than any of the indirect materials referred to in subparagraph (ii) or in paragraph (c), (e) or (f) of the definition indirect material in subsection 1(1) of these Regulations, used in the production of the good, and (iv) engineering, development, artwork, design work, and plans and sketches necessary for the production of the good, regardless of where performed; (c) the royalties related to the good, other than charges with respect to the right to reproduce the good in the territory of one or more of the CUSMA Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 3 Value of Goods countries, that the buyer must pay directly or indirectly as a condition of sale of the good, to the extent that such royalties are not included in the price actually paid or payable; and (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the good that accrues directly or indirectly to the producer. (2) The additions referred to in subsection (1) must be made to the price actually paid or payable under this section only on the basis of objective and quantifiable data. (3) If objective and quantifiable data do not exist with regard to the additions required to be made to the price actually paid or payable under subsection (1), the transaction value cannot be determined under section 2. (4) Additions must not be made to the price actually paid or payable for the purpose of determining the transaction value except as provided in this section. (5) The amounts to be added under subparagraphs (1)(a)(i) and (ii) are (a) those amounts that are recorded on the books of the buyer; or (b) if those amounts are costs incurred by a related person on behalf of the buyer and are not recorded on the books of the buyer, those amounts that are recorded on the books of that related person. (6) The value of the packaging materials and containers referred to in subparagraph (1)(a)(iii) and the value of the elements referred to in subparagraph (1)(b)(i) are (a) if the packaging materials and containers or the elements are imported from outside the territory of the CUSMA country in which the producer is located, the customs value of the packaging materials and containers or the elements; (b) if the buyer, or a related person on behalf of the buyer, purchases the packaging materials and containers or the elements from a person in the territory of the CUSMA country in which the producer is located who is not a related person, the price actually paid or Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 3 Value of Goods payable for the packaging materials and containers or the elements; (c) if the buyer, or a related person on behalf of the buyer, acquires the packaging materials and containers or the elements from a person in the territory of the CUSMA country in which the producer is located who is not a related person other than through a purchase, the value of the consideration related to the acquisition of the packaging materials and containers or the elements, based on the cost of the consideration that is recorded on the books of the buyer or the related person; or (d) if the packaging materials and containers or the elements are produced by the buyer, or by a related person, in the territory of the CUSMA country in which the producer is located, the total cost of the packaging materials and containers or the elements, determined in accordance with subsection (8). (7) The value referred to in subsection (6), to the extent that such costs are not included under paragraphs (6)(a) to (d), must include the following costs that are recorded on the books of the buyer or the related person supplying the packaging materials and containers or the elements on behalf of the buyer: (a) the costs of freight, insurance and packing, and all other costs incurred in transporting the packaging materials and containers or the elements to the location of the producer; (b) duties and taxes paid or payable with respect to the packaging materials and containers or the elements, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (c) customs brokerage fees, including the cost of inhouse customs brokerage services, incurred with respect to the packaging materials and containers or the elements; and (d) the cost of waste and spoilage resulting from the use of the packaging materials and containers or the elements in the production of the good, less the value of renewable scrap or by-product. (8) For the purposes of paragraph (6)(d), the total cost of the packaging materials and containers referred to in subparagraph (1)(a)(iii) or the elements referred to in subparagraph (1)(b)(i) is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 3 Value of Goods (a) if the packaging materials and containers or the elements are produced by the buyer, at the choice of the buyer, (i) the total cost incurred with respect to all goods produced by the buyer, calculated on the basis of the costs that are recorded on the books of the buyer, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5, or (ii) the aggregate of each cost incurred by the buyer that forms part of the total cost incurred with respect to the packaging materials and containers or the elements, calculated on the basis of the costs that are recorded on the books of the buyer, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5; and (b) if the packaging materials and containers or the elements are produced by a person who is related to the buyer, at the choice of the buyer, (i) the total cost incurred with respect to all goods produced by that related person, calculated on the basis of the costs that are recorded on the books of that person, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5, or (ii) the aggregate of each cost incurred by that related person that forms part of the total cost incurred with respect to the packaging materials and containers or the elements, calculated on the basis of the costs that are recorded on the books of that person, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5. (9) Except as otherwise provided in subsections (11) and (12), the value of the elements referred to in subparagraphs (1)(b)(ii) to (iv) is (a) the cost of those elements that is recorded on the books of the buyer; or (b) if such elements are provided by another person on behalf of the buyer and the cost is not recorded on the books of the buyer, the cost of those elements that is recorded on the books of that other person. (10) If the elements referred to in subparagraphs (1)(b)(ii) to (iv) were previously used by or on behalf of the buyer, the value of those elements must be adjusted downward to reflect that use. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 3 Value of Goods (11) If the elements referred to in subparagraphs (1)(b)(ii) and (iii) were leased by the buyer or a person related to the buyer, the value of those elements are the cost of the lease as recorded on the books of the buyer or that related person. (12) An addition must not be made to the price actually paid or payable for the elements referred to in subparagraph (1)(b)(iv) that are available in the public domain, other than the cost of obtaining copies of them. (13) The producer must choose the method of allocating to the good the value of the elements referred to in subparagraphs (1)(b)(ii) to (iv), if the value is reasonably allocated to the good. The methods the producer may choose to allocate the value include allocating the value over the number of units produced up to the time of the first shipment or allocating the value over the entire anticipated production if contracts or firm commitments exist for that production. For an illustration of this, a buyer provides the producer with a mould to be used in the production of the good and contracts with the producer to buy 10,000 units of that good. By the time the first shipment of 1,000 units arrives, the producer has already produced 4,000 units. In these circumstances, the producer may choose to allocate the value of the mould over 4,000 units or 10,000 units but must not choose to allocate the value of the elements to the first shipment of 1,000 units. The producer may choose to allocate the entire value of the elements to a single shipment of a good only if that single shipment comprises all of the units of the good acquired by the buyer under the contract or commitment for that number of units of the good between the producer and the buyer. (14) The addition for the royalties referred to in paragraph (1)(c) is the payment for the royalties that is recorded on the books of the buyer or, if the payment for the royalties is recorded on the books of another person, the payment for the royalties that is recorded on the books of that other person. (15) The value of the proceeds referred to in paragraph (1)(d) is the amount that is recorded for such proceeds on the books of the buyer or the producer. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 4 Unacceptable Transaction Value SCHEDULE 4 (Subsection 8(4)) Unacceptable Transaction Value 1 Unless otherwise stated, the following definitions apply in this Schedule. buyer refers to a person who purchases a good from the producer. (acheteur) producer refers to the producer of the good being valued. (producteur) 2 (1) There is no transaction value for a good if the good is not the subject of a sale. (2) The transaction value of a good is unacceptable if (a) there are restrictions on the disposal or use of the good by the buyer, other than restrictions that (i) are imposed or required by law or by the public authorities in the territory of the CUSMA country in which the buyer is located, (ii) limit the geographical area in which the good may be resold, or (iii) do not substantially affect the value of the good; (b) the sale or price actually paid or payable is subject to a condition or consideration for which a value cannot be determined with respect to the good; (c) part of the proceeds of any subsequent resale, disposal or use of the good by the buyer will accrue directly or indirectly to the producer and an appropriate addition to the price actually paid or payable cannot be made in accordance with paragraph 4(1)(d) of Schedule 3; or (d) the producer and the buyer are related persons and the relationship between them influenced the price actually paid or payable for the good. (3) The conditions or considerations referred to in paragraph (2)(b) include the following circumstances: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 4 Unacceptable Transaction Value (a) the producer establishes the price actually paid or payable for the good on condition that the buyer will also buy other goods in specified quantities; (b) the price actually paid or payable for the good is dependent on the price or prices at which the buyer sells other goods to the producer; and (c) the price actually paid or payable is established on the basis of a form of payment extraneous to the good, such as when the good is a semi-finished good that is provided by the producer to the buyer on condition that the producer will receive a specified quantity of the finished good from the buyer. (4) For the purposes of paragraph (2)(b), conditions or considerations relating to the production or marketing of the good do not render the transaction value unacceptable, such as if the buyer undertakes on the buyer’s own account, even though by agreement with the producer, activities relating to the marketing of the good. (5) If objective and quantifiable data do not exist with regard to the additions required to be made to the price actually paid or payable under subsection 4(1) of Schedule 3, the transaction value cannot be determined under section 2 of that Schedule. For an illustration of this, a royalty is paid on the basis of the price actually paid or payable in a sale of a litre of a particular good that was purchased by the kilogram and made up into a solution. If the royalty is based partially on the purchased good and partially on other factors that have nothing to do with that good, such as when the purchased good is mixed with other ingredients and is no longer separately identifiable, or when the royalty cannot be distinguished from special financial arrangements between the producer and the buyer, it would be inappropriate to add the royalty and the transaction value of the good could not be determined. However, if the amount of the royalty is based only on the purchased good and can be readily quantified, an addition to the price actually paid or payable can be made and the transaction value can be determined. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 5 Reasonable Allocation of Costs SCHEDULE 5 (Subsections 5(11), 7(11) and (22) and 8(8) and Schedules 3 and 6) Reasonable Allocation of Costs Interpretation 1 The following definitions apply in this Schedule. costs means any costs that are included in total cost and that can or must be allocated in a reasonable manner under subsections 5(11), 7(11) and 8(8) of these Regulations, subsection 4(8) of Schedule 3 and subsections 4(8) and 9(3) of Schedule 6. (coûts) discontinued operation, in the case of a producer located in a CUSMA country, has the meaning set out in that CUSMA country’s Generally Accepted Accounting Principles. (activité abandonnée) indirect overhead means period costs and other costs. (frais généraux indirects) internal management purpose means any purpose relating to tax reporting, financial reporting, financial planning, decision making, pricing, cost recovery, cost control management or performance measurement. (fins de gestion interne) overhead means costs, other than direct material costs and direct labour costs. (frais généraux) 2 (1) In this Schedule, a reference to “producer”, for the purposes of subsection 4(8) of Schedule 3, is to be read as a reference to “buyer”. (2) In this Schedule, a reference to “good” (a) for the purposes of subsection 7(15) of these Regulations, is to be read as a reference to “identical goods or similar goods, or any combination thereof”; (b) for the purposes of subsection 8(8) of these Regulations, is to be read as a reference to “intermediate material”; (c) for the purposes of section 16 of these Regulations, is to be read as a reference to “category of vehicles that Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 5 Reasonable Allocation of Costs is chosen pursuant to subsection 16(1) of these Regulations”; (d) for the purposes of subsection 4(8) of Schedule 3, is to be read as a reference to “packaging materials and containers or the elements”; and (e) for the purposes of subsection 4(8) of Schedule 6, is to be read as a reference to “elements”. Methods to Reasonably Allocate Costs 3 (1) If a producer of a good is using, for an internal management purpose, a cost allocation method to allocate to the good direct material costs, or part thereof, and that method reasonably reflects the direct material used in the production of the good based on the criterion of benefit, cause or ability to bear, that method must be used to reasonably allocate the costs to the good. (2) If a producer of a good is using, for an internal management purpose, a cost allocation method to allocate to the good direct labour costs, or part thereof, and that method reasonably reflects the direct labour used in the production of the good based on the criterion of benefit, cause or ability to bear, that method must be used to reasonably allocate the costs to the good. (3) If a producer of a good is using, for an internal management purpose, a cost allocation method to allocate to the good overhead, or part thereof, and that method is based on the criterion of benefit, cause or ability to bear, that method must be used to reasonably allocate the costs to the good. 4 If costs are not reasonably allocated to a good under section 3, those costs are reasonably allocated to the good if they are allocated (a) with respect to direct material costs, on the basis of any method that reasonably reflects the direct material used in the production of the good based on the criterion of benefit, cause or ability to bear; (b) with respect to direct labour costs, on the basis of any method that reasonably reflects the direct labour used in the production of the good based on the criterion of benefit, cause or ability to bear; and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 5 Reasonable Allocation of Costs (c) with respect to overhead, on the basis of any of the following methods: (i) the method set out in Appendix A, B or C, (ii) a method based on a combination of the methods set out in Appendices A and B or Appendices A and C, and (iii) a cost allocation method based on the criterion of benefit, cause or ability to bear. 5 Notwithstanding sections 3 and 8, if a producer allocates, for an internal management purpose, costs to a good that is not produced in the period in which the costs are expensed on the books of the producer (such as costs with respect to research and development and obsolete materials), those costs are considered reasonably allocated if (a) for the purposes of subsection 7(11) of these Regulations, they are allocated to a good that is produced in the period in which the costs are expensed; and (b) the good produced in that period is within a group or range of goods, including identical goods or similar goods, that is produced by the same industry or industry sector as the goods to which the costs are expensed. 6 Any cost allocation method referred to in section 3, 4 or 5 that is used by a producer for the purposes of these Regulations must be used throughout the producer’s fiscal year. Costs Not Reasonably Allocated 7 The allocation to a good of any of the following is considered not to be reasonably allocated to the good: (a) costs of a service provided by a producer of a good to another person if the service is not related to the good; (b) gains or losses resulting from the disposal of a discontinued operation, except gains or losses related to the production of the good; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 5 Reasonable Allocation of Costs (c) cumulative effects of accounting changes reported in accordance with a specific requirement of the applicable Generally Accepted Accounting Principles; and (d) gains or losses resulting from the sale of a capital asset of the producer. 8 Any costs allocated under section 3 on the basis of a cost allocation method that is used for an internal management purpose solely to qualify a good as an originating good are considered not to be reasonably allocated. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Cost Ratio Method APPENDIX A Cost Ratio Method Calculation of Cost Ratio For the overhead to be allocated, the producer may choose one or more allocation bases that reflect a relationship between the overhead and the good based on the criterion of benefit, cause or ability to bear. With respect to each allocation base that is chosen by the producer for allocating overhead, a cost ratio is calculated for each good produced by the producer as determined by the formula CR = AB ÷ TAB where CR is the cost ratio with respect to the good; AB is the allocation base for the good; and is the total allocation base for all the goods produced by the producer. TAB Allocation to a Good of Costs Included in Overhead The costs with respect to which an allocation base is chosen are allocated to a good in accordance with the following formula: CAG = CA × CR where CAG is the costs allocated to the good; CA is the costs to be allocated; and CR is the cost ratio with respect to the good. Excluded Costs Under paragraph 7(11)(b) of these Regulations, if excluded costs are included in costs to be allocated to a good, the cost ratio used to allocate that cost to the good is used to determine the amount of excluded costs to be subtracted from the costs allocated to the good. Allocation Bases for Costs The following is a non-exhaustive list of allocation bases that may be used by the producer to calculate cost ratios: Direct labour hours Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Cost Ratio Method Direct labour costs Units produced Machine-hours Sales dollars or pesos Floor space Examples The following examples illustrate the application of the cost ratio method to costs included in overhead. Example 1: Direct Labour Hours A producer who produces Good A and Good B may allocate overhead on the basis of direct labour hours spent to produce Good A and Good B. A total of 8,000 direct labour hours have been spent to produce Good A and Good B: 5,000 hours with respect to Good A and 3,000 hours with respect to Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios: Good A: 5,000 hours ÷ 8,000 hours = 0.625 Good B: 3,000 hours ÷ 8,000 hours = 0.375 Allocation of overhead to Good A and Good B: Good A: $6,000,000 × 0.625 = $3,750,000 Good B: $6,000,000 × 0.375 = $2,250,000 Example 2: Direct Labour Costs A producer who produces Good A and Good B may allocate overhead on the basis of direct labour costs incurred in the production of Good A and Good B. The total direct labour costs incurred in the production of Good A and Good B is $60,000: $50,000 with respect to Good A and $10,000 with respect to Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios: Good A: $50,000 ÷ $60,000 = 0.833 Good B: $10,000 ÷ $60,000 = 0.167 Allocation of Overhead to Good A and Good B: Good A: $6,000,000 × 0.833 = $4,998,000 Good B: $6,000,000 × 0.167 = $1,002,000 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Cost Ratio Method Example 3: Units Produced A producer of Good A and Good B may allocate overhead on the basis of units produced. The total units of Good A and Good B produced is 150,000: 100,000 units of Good A and 50,000 units of Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios: Good A: 100,000 units ÷ 150,000 units = 0.667 Good B: 50,000 units ÷ 150,000 units = 0.333 Allocation of overhead to Good A and Good B: Good A: $6,000,000 × 0.667 = $4,002,000 Good B: $6,000,000 × 0.333 = $1,998,000 Example 4: Machine-hours A producer who produces Good A and Good B may allocate machine-related overhead on the basis of machinehours utilized in the production of Good A and Good B. The total machine-hours utilized for the production of Good A and Good B is 3,000 hours: 1,200 hours with respect to Good A and 1,800 hours with respect to Good B. The amount of machine-related overhead to be allocated is $6,000,000. Calculation of the ratios: Good A: 1,200 machine-hours ÷ 3,000 machinehours = 0.40 Good B: 1,800 machine-hours ÷ 3,000 machinehours = 0.60 Allocation of machine-related overhead to Good A and Good B: Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000 Example 5: Sales Dollars or Pesos A producer who produces Good A and Good B may allocate overhead on the basis of sales dollars. The producer sold 2,000 units of Good A at $4,000 per unit and 200 units of Good B at $3,000 per unit. The amount of overhead to be allocated is $6,000,000. Total sales dollars for Good A and Good B: Good A: $4,000 × 2,000 units = $8,000,000 Good B: $3,000 × 200 units = $600,000 Total sales dollars: $8,000,000 + $600,000 = $8,600,000 Calculation of the ratios: Good A: $8,000,000 ÷ $8,600,000 = 0.93 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Cost Ratio Method Good B: $600,000 ÷ $8,600,000 = 0.07 Allocation of overhead to Good A and Good B: Good A: $6,000,000 × 0.93 = $5,580,000 Good B: $6,000,000 × 0.07 = $420,000 Example 6: Floor Space A producer who produces Good A and Good B may allocate overhead relating to utilities (heat, water and electricity) on the basis of floor space used in the production and storage of Good A and Good B. The total floor space used in the production and storage of Good A and Good B is 100,000 ft2: 40,000 ft2 with respect to Good A and 60,000 ft2 with respect to Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios: Good A: 40,000 ft2 ÷ 100,000 ft2 = 0.40 Good B: 60,000 ft2 ÷ 100,000 ft2 = 0.60 Allocation of overhead (utilities) to Good A and Good B: Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX B Direct Labour and Direct Material Ratio Method APPENDIX B Direct Labour and Direct Material Ratio Method Calculation of Direct Labour and Direct Material Ratio For each good produced by the producer, a direct labour and direct material ratio is calculated by the formula DLDMR = (DLC + DMC) ÷ (TDLC + TDMC) where DLDMR is the direct labour and direct material ratio for the good; is the direct labour costs of the good; DLC DMC is the direct material costs of the good; TDLC is the total direct labour costs of all goods produced by the producer; and TDMC is the total direct material costs of all goods produced by the producer. Allocation of Overhead to a Good Overhead is allocated to a good as determined by the formula OAG = O × DLDMR where OAG O is the overhead allocated to the good; is the overhead to be allocated; and DLDMR is the direct labour and direct material ratio for the good. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX B Direct Labour and Direct Material Ratio Method Excluded Costs Under paragraph 7(11)(b) of these Regulations, if excluded costs are included in overhead to be allocated to a good, the direct labour and direct material ratio used to allocate overhead to the good is used to determine the amount of excluded costs to be subtracted from the overhead allocated to the good. Examples Example 1 The following example illustrates the application of the direct labour and direct material ratio method used by a producer of a good to allocate overhead if the producer chooses to calculate the net cost of the good in accordance with paragraph 7(11)(a) of these Regulations. A producer produces Good A and Good B. Overhead (O) minus excluded costs (EC) is $30 and the other relevant costs are set out in the following table: Good A ($) Good B ($) Total ($) Direct labour costs (DLC) Direct material costs (DMC) Totals Overhead allocated to Good A OAG (Good A) = O ($30) × DLDMR ($15 ÷ $25) OAG (Good A) = $18.00 Overhead allocated to Good B OAG (Good B) = O ($30) × DLDMR ($10 ÷ $25) OAG (Good B) = $12.00 Example 2 The following example illustrates the application of the direct labour and direct material ratio method used by a producer of a good to allocate overhead if the producer chooses to calculate the net cost of the good in accordance with paragraph 7(11)(b) of these Regulations and if excluded costs are included in overhead. A producer produces Good A and Good B. Overhead (O) is $50 (including excluded costs (EC) of $20). The other relevant costs are set out in the table to Example 1. Overhead allocated to Good A Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX B Direct Labour and Direct Material Ratio Method OAG (Good A) = [O ($50) × DLDMR ($15 ÷ $25)] [EC ($20) × DLDMR ($15 ÷ $25)] OAG (Good A) = $18.00 Overhead allocated to Good B OAG (Good B) = [O ($50) × DLDMR ($10 ÷ $25)] − [EC ($20) × DLDMR ($10 ÷ $25)] OAG (Good B) = $12.00 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX C Direct Cost Ratio Method APPENDIX C Direct Cost Ratio Method Direct Overhead Direct overhead is allocated to a good on the basis of a method based on the criterion of benefit, cause or ability to bear. Indirect Overhead Indirect overhead is allocated on the basis of a direct cost ratio. Calculation of Direct Cost Ratio For each good produced by the producer, a direct cost ratio is calculated by the formula DCR = (DLC + DMC + DO) ÷ (TDLC + TDMC + TDO) where DCR is the direct cost ratio for the good; DLC is the direct labour costs of the good; is the direct material costs of the good; DMC is the direct overhead related to the good; DO TDLC is the total direct labour costs of all goods produced by the producer; TDMC is the total direct material costs of all goods produced by the producer; and is the total direct overhead related to all goods produced by the producer. TDO Allocation of Indirect Overhead to a Good Indirect overhead is allocated to a good as determined by the formula IOAG = IO × DCR where IOAG IO DCR is the indirect overhead allocated to the good; is the indirect overhead of all goods produced by the producer; and is the direct cost ratio of the good. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX C Direct Cost Ratio Method Excluded Costs Under paragraph 7(11)(b) of these Regulations, (a) if excluded costs are included in direct overhead to be allocated to a good, those excluded costs are subtracted from the direct overhead allocated to the good; and (b) if excluded costs are included in indirect overhead to be allocated to a good, the direct cost ratio used to allocate indirect overhead to the good is used to determine the amount of excluded costs to be subtracted from the indirect overhead allocated to the good. Examples Example 1 The following example illustrates the application of the direct cost ratio method used by a producer of a good to allocate indirect overhead if the producer chooses to calculate the net cost of the good in accordance with paragraph 7(11)(a) of these Regulations. A producer produces Good A and Good B. Indirect overhead (IO) minus excluded costs (EC) is $30. The other relevant costs are set out in the following table: Good A ($) Good B ($) Total ($) Direct labour costs (DLC) Direct material costs (DMC) 10 15 Direct overhead (DO) Totals Indirect overhead allocated to Good A IOAG (Good A) = IO ($30) × DCR ($23 ÷ $35) IOAG (Good A) = $19.71 Indirect overhead allocated to Good B IOAG (Good B) = IO ($30) × DCR ($12 ÷ $35) IOAG (Good B) = $10.29 Example 2 The following example illustrates the application of the direct cost ratio method used by a producer of a good to allocate indirect overhead if the producer chooses to calculate the net cost of the good in accordance with Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX C Direct Cost Ratio Method paragraph 7(11)(b) of these Regulations and if excluded costs are included in indirect overhead. A producer produces Good A and Good B. The indirect overhead (IO) is $50 (including excluded costs (EC) of $20). The other relevant costs are set out in the table to Example 1. Indirect overhead allocated to Good A IOAG (Good A) = [IO ($50) × DCR ($23 ÷ $35)] − [EC ($20) × DCR ($23 ÷ $35)] IOAG (Good A) = $19.72 Indirect overhead allocated to Good B IOAG (Good B) = [IO ($50) × DCR ($12 ÷ $35)] − [EC ($20) × DCR ($12 ÷ $35)] IOAG (Good B) = $10.28 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials SCHEDULE 6 (Paragraph 7(7)(b), subsections 7(22), 8(4) and (28) and Schedule 5) Value of Materials 1 Unless otherwise stated, the following definitions apply in this Schedule. buying commissions means fees paid by a producer to that producer’s agent or mandatary for the agent or mandatary’s services in representing the producer in the purchase of a material. (commission d’achat) materials of the same class or kind means, with respect to materials being valued, materials that are within a group or range of materials that (a) is produced by a particular industry or industry sector; and (b) includes identical materials or similar materials. (matières de même nature ou de même espèce) producer refers to the producer who uses the material in the production of a good that is subject to a regional value content requirement. (producteur) seller refers to a person who sells the material being valued to the producer. (vendeur) 2 (1) Except as otherwise provided in subsection (2), the transaction value of a material under paragraph 8(1)(b) of these Regulations is the price actually paid or payable for the material determined in accordance with section 3 and adjusted in accordance with section 4. (2) There is no transaction value for a material if the material is not the subject of a sale. (3) The transaction value of a material is unacceptable if (a) there are restrictions on the disposal or use of the material by the producer, other than restrictions that (i) are imposed or required by law or by the public authorities in the territory of the CUSMA country in which the producer of the good or the seller of the material is located, (ii) limit the geographical area in which the material may be used, or (iii) do not substantially affect the value of the material; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials (b) the sale or price actually paid or payable is subject to a condition or consideration for which a value cannot be determined with respect to the material; (c) part of the proceeds of any subsequent disposal or use of the material by the producer will accrue directly or indirectly to the seller and an appropriate addition to the price actually paid or payable cannot be made in accordance with paragraph 4(1)(d); or (d) the producer and the seller are related persons and the relationship between them influenced the price actually paid or payable for the material. (4) The conditions or considerations referred to in paragraph (3)(b) include the following circumstances: (a) the seller establishes the price actually paid or payable for the material on condition that the producer will also buy other materials or goods in specified quantities; (b) the price actually paid or payable for the material is dependent on the price or prices at which the producer sells other materials or goods to the seller of the material; and (c) the price actually paid or payable is established on the basis of a form of payment extraneous to the material, such as if the material is a semi-finished material that is provided by the seller to the producer on condition that the seller will receive a specified quantity of the finished material from the producer. (5) For the purposes of paragraph (3)(b), conditions or considerations relating to the use of the material must not render the transaction value unacceptable, such as if the producer undertakes on the producer’s own account, even though by agreement with the seller, activities relating to the warranty of the material used in the production of a good. (6) If objective and quantifiable data do not exist with regard to the additions required to be made to the price actually paid or payable under subsection 4(1), the transaction value cannot be determined under the provisions of subsection 2(1). For an illustration of this, a royalty is paid on the basis of the price actually paid or payable in a sale of a litre of a particular good that is produced by using a material that was purchased by the kilogram and made up into a solution. If the royalty is based partially on the purchased material and partially on other factors that have nothing to do with that material, such as when the purchased material is mixed with other ingredients and is no longer separately identifiable, or when the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials royalty cannot be distinguished from special financial arrangements between the seller and the producer, it would be inappropriate to add the royalty and the transaction value of the material could not be determined. However, if the amount of the royalty is based only on the purchased material and can be readily quantified, an addition to the price actually paid or payable can be made and the transaction value can be determined. 3 (1) The price actually paid or payable is the total payment made or to be made by the producer to or for the benefit of the seller of the material. The payment need not necessarily take the form of a transfer of money. It may be made by letters of credit or negotiable instruments. Payment may be made directly or indirectly to the seller. For an illustration of this, the settlement by the producer, whether in whole or in part, of a debt owed by the seller is an indirect payment. (2) Activities undertaken by the producer on the producer’s own account, other than those for which an adjustment is provided in section 4, must not be considered to be an indirect payment, even though the activities might be regarded as being for the benefit of the seller. (3) The transaction value must not include charges for construction, erection, assembly, maintenance or technical assistance related to the use of the material by the producer, provided that they are distinguished from the price actually paid or payable. (4) The flow of dividends or other payments from the producer to the seller that do not relate to the purchase of the material are not part of the transaction value. 4 (1) In determining the transaction value of the material, the following must be added to the price actually paid or payable: (a) to the extent that they are incurred by the producer with respect to the material being valued and are not included in the price actually paid or payable, (i) commissions and brokerage fees, except buying commissions, and (ii) the costs of containers which, for customs purposes, are classified with the material under the Harmonized System; (b) the value, reasonably allocated in accordance with subsection (13), of the following elements if they are Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials supplied directly or indirectly to the seller by the producer free of charge or at reduced cost for use in connection with the production and sale of the material, to the extent that the value is not included in the price actually paid or payable: (i) materials, other than indirect materials, used in the production of the material being valued, (ii) tools, dies, moulds and similar indirect materials used in the production of the material being valued, (iii) indirect materials, other than those referred to in subparagraph (ii) or in paragraph (c), (e) or (f) of the definition indirect material in subsection 1(1) of these Regulations, used in the production of the material being valued, and (iv) engineering, development, artwork, design work, plans and sketches made outside the territory of the CUSMA country in which the producer is located that are necessary for the production of the material being valued; (c) the royalties related to the material, other than charges with respect to the right to reproduce the material in the territory of the CUSMA country in which the producer is located that the producer must pay directly or indirectly as a condition of sale of the material to the extent that such royalties are not included in the price actually paid or payable; and (d) the value of any part of the proceeds of any subsequent disposal or use of the material that accrues directly or indirectly to the seller. (2) The additions referred to in subsection (1) must be made under this section to the price actually paid or payable only on the basis of objective and quantifiable data. (3) If objective and quantifiable data do not exist with regard to the additions required to be made under subsection (1) to the price actually paid or payable, the transaction value cannot be determined under subsection 2(1). (4) Additions must not be made to the price actually paid or payable for the purpose of determining the transaction value except as provided in this section. (5) The amounts to be added under paragraph (1)(a) must be those amounts that are recorded on the books of the producer. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials (6) The value of the elements referred to in subparagraph (1)(b)(i) must be (a) if the elements are imported from outside the territory of the CUSMA country in which the seller is located, the customs value of the elements; (b) if the producer, or a related person on behalf of the producer, purchases the elements from a person who is not a related person in the territory of the CUSMA country in which the seller is located, the price actually paid or payable for the elements; (c) if the producer, or a related person on behalf of the producer, acquires the elements other than through a purchase from a person who is not a related person in the territory of the CUSMA country in which the seller is located, the value of the consideration related to the acquisition of the elements, based on the cost of the consideration that is recorded on the books of the producer or the related person; or (d) if the elements are produced by the producer, or by a related person, in the territory of the CUSMA country in which the seller is located, the total cost of the elements, determined in accordance with subsection (8). (7) The value referred to in subsection (6), to the extent that such costs are not included under paragraphs (6)(a) to (d), must include the following costs that are recorded on the books of the producer or the related person supplying the elements on behalf of the producer: (a) the costs of freight, insurance, packing and all other costs incurred in transporting the elements to the location of the seller; (b) duties and taxes paid or payable with respect to the elements, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (c) customs brokerage fees, including the cost of inhouse customs brokerage services, incurred with respect to the elements; and (d) the cost of waste and spoilage resulting from the use of the elements in the production of the material, less the value of reusable scrap or by-product. (8) For the purposes of paragraph (6)(d), the total cost of the elements referred to in subparagraph (1)(b)(i) is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials (a) if the elements are produced by the producer, at the choice of the producer, (i) the total cost that was incurred with respect to all goods produced by the producer and calculated on the basis of the costs that are recorded on the books of the producer and that can be reasonably allocated to the elements in accordance with Schedule 5, or (ii) the aggregate of each cost that was incurred by the producer and that forms part of the total cost incurred with respect to the elements, calculated on the basis of the costs that are recorded on the books of the producer and that can be reasonably allocated to the elements in accordance with Schedule 5; and (b) if the elements are produced by a person who is related to the producer, at the choice of the producer, (i) the total cost that was incurred with respect to all goods produced by that related person and calculated on the basis of the costs that are recorded on the books of that person and that can be reasonably allocated to the elements in accordance with Schedule 5, or (ii) the aggregate of each cost that was incurred by that related person and that forms part of the total cost incurred with respect to the elements calculated on the basis of the costs that are recorded on the books of that person and that can be reasonably allocated to the elements in accordance with Schedule 5. (9) Except as provided in subsections (11) and (12), the value of the elements referred to in subparagraphs (1)(b)(ii) to (iv) is (a) the cost of those elements that is recorded on the books of the producer; or (b) if such elements are provided by another person on behalf of the producer and the cost is not recorded on the books of the producer, the cost of those elements that is recorded on the books of that other person. (10) If the elements referred to in subparagraphs (1)(b)(ii) to (iv) were previously used by or on behalf of the producer, the value of those elements must be adjusted downward to reflect that use. (11) If the elements referred to in subparagraphs (1)(b)(ii) and (iii) were leased by the producer or a person related to the producer, the value of those elements is Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials the cost of the lease that is recorded on the books of the producer or that related person. (12) An addition must not be made to the price actually paid or payable for the elements referred to in subparagraph (1)(b)(iv) that are available in the public domain, other than the cost of obtaining copies of them. (13) The producer must choose the method of allocating to the material the value of the elements referred to in subparagraphs (1)(b)(ii) to (iv), provided that the value is reasonably allocated. The methods the producer may choose to allocate the value include allocating the value over the number of units produced up to the time of the first shipment or allocating the value over the entire anticipated production if contracts or firm commitments exist for that production. For an illustration of this, a producer provides the seller with a mould to be used in the production of the material and contracts with the seller to buy 10,000 units of that material. By the time the first shipment of 1,000 units arrives, the seller has already produced 4,000 units. In these circumstances, the producer may choose to allocate the value of the mould over 4,000 units or 10,000 units but must not choose to allocate the value of the elements to the first shipment of 1,000 units. The producer may choose to allocate the entire value of the elements to a single shipment of material only if that single shipment comprises all of the units of the material acquired by the producer under the contract or commitment for that number of units of the material between the seller and the producer. (14) The addition for the royalties referred to in paragraph (1)(c) is the payment for the royalties that is recorded on the books of the producer or if the payment for the royalties is recorded on the books of another person, the payment for the royalties that is recorded on the books of that other person. (15) The value of the proceeds referred to in paragraph (1)(d) is the amount that is recorded for those proceeds on the books of the producer or the seller. 5 (1) If there is no transaction value under subsection 2(2) or the transaction value is unacceptable under subsection 2(3), the value of the material, referred to in subparagraph 8(1)(b)(ii) of these Regulations, is the transaction value of identical materials sold, at or about the same time as the material being valued was shipped to the producer, to a buyer located in the same country as the producer. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials (2) In applying this section, the transaction value of identical materials in a sale at the same commercial level and in substantially the same quantity of materials as the material being valued must be used to determine the value of the material. If no such sale is found, the transaction value of identical materials sold at a different commercial level or in different quantities, adjusted to take into account the differences attributable to the commercial level or quantity, must be used, provided that such adjustments can be made on the basis of evidence that clearly establishes that the adjustment is reasonable and accurate, whether the adjustment leads to an increase or a decrease in the value. (3) A condition for an adjustment under subsection (2) to take into account different commercial levels or different quantities is that the adjustment be made only on the basis of evidence that clearly establishes that the adjustment is reasonable and accurate. For an illustration of this, a bona fide price list contains prices for different quantities. If the material being valued consists of a shipment of 10 units and the only identical materials for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller’s bona fide price list and using the price applicable to a sale of 10 units. This does not require that sales had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In the absence of such an objective measure, however, the determination of a value under this section is not appropriate. (4) If more than one transaction value of identical materials is found, the lowest of those values must be used to determine the value of the material under this section. 6 (1) If there is no transaction value under subsection 2(2) or the transaction value is unacceptable under subsection 2(3), and the value of the material cannot be determined under section 5, the value of the material, referred to in subparagraph 8(1)(b)(ii) of these Regulations is the transaction value of similar materials sold, at or about the same time as the material being valued was shipped to the producer, to a buyer located in the same country as the producer. (2) In applying this section, the transaction value of similar materials in a sale at the same commercial level and in substantially the same quantity of materials as the material being valued must be used to determine the value of the material. If no such sale is found, the transaction Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials value of similar materials sold at a different commercial level or in different quantities, adjusted to take into account the differences attributable to the commercial level or quantity, must be used, provided that such adjustments can be made on the basis of evidence that clearly establishes that the adjustment is reasonable and accurate, whether the adjustment leads to an increase or a decrease in the value. (3) A condition for an adjustment under subsection (2) to take into account different commercial levels or different quantities is that the adjustment be made only on the basis of evidence that clearly establishes that the adjustment is reasonable and accurate. For an illustration of this, a bona fide price list contains prices for different quantities. If the material being valued consists of a shipment of 10 units and the only similar materials for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller’s bona fide price list and using the price applicable to a sale of 10 units. This does not require that sales had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In the absence of such an objective measure, however, the determination of a value under this section is not appropriate. (4) If more than one transaction value of similar materials is found, the lowest of those values must be used to determine the value of the material under this section. 7 If there is no transaction value under subsection 2(2) or the transaction value is unacceptable under subsection 2(3), and the value of the material cannot be determined under section 5 or 6, the value of the material, referred to in subparagraph 8(1)(b)(ii) of these Regulations must be determined under section 8 or, if the value cannot be determined under that section, under section 10 unless, at the request of the producer, the order of application of sections 8 and 9 must be reversed. 8 (1) Under this section, if identical materials or similar materials are sold in the territory of the CUSMA country in which the producer is located, in the same condition as the material was in when received by the producer, the value of the material, referred to in subparagraph 8(1)(b)(ii) of these Regulations must be based on the unit price at which those identical materials or similar materials are sold, in the greatest aggregate quantity by the producer or, if the producer does not sell those identical materials or similar materials, by a person at the same commercial level as the producer, at or about the same Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials time as the material being valued is received by the producer, to persons located in that territory who are not related persons to the seller, subject to deductions for the following: (a) either the amount of commissions usually earned or the amount generally reflected for profit and general expenses, in connection with sales, in the territory of that CUSMA country, of materials of the same class or kind as the material being valued; and (b) taxes, if included in the unit price, payable in the territory of that CUSMA country, which are either waived, refunded or recoverable by way of credit against taxes actually paid or payable. (2) If neither identical materials nor similar materials are sold at or about the same time the material being valued is received by the producer, the value must, subject to the deductions provided for under subsection (1), be based on the unit price at which identical materials or similar materials are sold in the territory of the CUSMA country in which the producer is located, in the same condition as the material was in when received by the producer, at the earliest date within 90 days after the day on which the material being valued was received by the producer. (3) For the purposes of subsection (1) unit price at which those identical materials or similar materials are sold, in the greatest aggregate quantity means the price at which the greatest number of units is sold in sales between persons who are not related persons. For an illustration of this, materials are sold from a price list which grants favourable unit prices for purchases made in larger quantities. Total Quantity Sold at Each Price Sale Quantity Unit Price ($) Number of Sales 1-10 units 10 sales of 5 units 65 11-25 units 5 sales of 11 units 55 over 25 units 1 sale of 30 units 5 sales of 3 units 80 1 sale of 50 units The greatest number of units sold at a particular price is 80; therefore, the unit price in the greatest aggregate quantity is 90. As another illustration of this, two sales occur. In the first sale 500 units are sold at a price of 95 currency units each. In the second sale 400 units are sold at a price of 90 currency units each. In this illustration, the greatest Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials number of units sold at a particular price is 500; therefore, the unit price in the greatest aggregate quantity is 95. (4) Any sale to a person who supplies, directly or indirectly, free of charge or at reduced cost for use in connection with the production of the material, any of the elements specified in paragraph 4(1)(b) must not be taken into account in establishing the unit price for the purposes of this section. (5) The amount generally reflected for profit and general expenses referred to in paragraph (1)(a) must be taken as a whole. The figure for the purpose of deducting an amount for profit and general expenses must be determined on the basis of information supplied by or on behalf of the producer unless the figures provided by the producer are inconsistent with those usually reflected in sales, in the country in which the producer is located, of materials of the same class or kind as the material being valued. If the figures provided by the producer are inconsistent with those figures, the amount for profit and general expenses must be based on relevant information other than that supplied by or on behalf of the producer. (6) For the purposes of this section, general expenses are the direct and indirect costs of marketing the material in question. (7) In determining either the commissions usually earned or the amount generally reflected for profit and general expenses under this section, the question as to whether certain materials are materials of the same class or kind as the material being valued must be determined on a case-by-case basis with reference to the circumstances involved. Sales in the country in which the producer is located of the narrowest group or range of materials of the same class or kind as the material being valued, for which the necessary information can be provided, must be examined. For the purposes of this section, materials of the same class or kind includes materials imported from the same country as the material being valued as well as materials imported from other countries or acquired within the territory of the CUSMA country in which the producer is located. (8) For the purposes of subsection (2), the earliest date is the date by which sales of identical materials or similar materials are made, in sufficient quantity to establish the unit price, to other persons in the territory of the CUSMA country in which the producer is located. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials 9 (1) Under this section, the value of a material, referred to in subparagraph 8(1)(b)(ii) of these Regulations, is the sum of (a) the cost or value of the materials used in the production of the material being valued as determined on the basis of the costs that are recorded on the books of the producer of the material, (b) the cost of producing the material being valued as determined on the basis of the costs that are recorded on the books of the producer of the material, and (c) an amount for profit and general expenses equal to that usually reflected in sales (i) if the material being valued is imported by the producer into the territory of the CUSMA country in which the producer is located, to persons located in the territory of the CUSMA country in which the producer is located by producers of materials of the same class or kind as the material being valued who are located in the country in which the material is produced, and (ii) if the material being valued is acquired by the producer from another person located in the territory of the CUSMA country in which the producer is located, to persons located in the territory of the CUSMA country in which the producer is located by producers of materials of the same class or kind as the material being valued who are located in the country in which the producer is located. (2) The value referred to in subsection (1) must include the following costs, to the extent they are not already included under paragraph (1)(a) or (b) and, provided that the elements are supplied directly or indirectly to the producer of the material being valued free of charge or at a reduced cost for use in the production of that material: (a) the value of the elements referred to in subparagraph 4(1)(b)(i) as determined in accordance with subsections 4(6) and (7); and (b) the value of the elements referred to in subparagraphs 4(1)(b)(ii) to (iv) as determined in accordance with subsection 4(9) and reasonably allocated to the material in accordance with subsection 4(13). (3) For the purposes of paragraphs (1)(a) and (b), if the costs recorded on the books of the producer of the material relate to the production of other goods and materials as well as to the production of the material being valued, the costs referred to in paragraphs (1)(a) and (b) with respect to the material being valued must be those costs recorded on the books of the producer of the material Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials that can be reasonably allocated to that material in accordance with Schedule 5. (4) The amount for profit and general expenses referred to in paragraph (1)(c) must be determined on the basis of information supplied by or on behalf of the producer of the material being valued unless the profit and general expenses figures that are supplied with that information are inconsistent with those usually reflected in sales by producers of materials of the same class or kind as the material being valued who are located in the country in which the material is produced or the producer is located, as the case may be. The information supplied must be prepared in a manner consistent with Generally Accepted Accounting Principles of the country in which the material being valued is produced. If the material is produced in the territory of a CUSMA country, the information must be prepared in accordance with the Generally Accepted Accounting Principles set out in the publications listed for that territory in Schedule 10. (5) For the purposes of paragraph (1)(c) and subsection (4), general expenses means the direct and indirect costs of producing and selling the material that are not included under paragraphs (1)(a) and (b). (6) For the purposes of subsection (4), the amount for profit and general expenses must be taken as a whole. If, in the information supplied by or on behalf of the producer of a material, the profit figure is low and the general expenses figure is high, the profit and general expense figures taken together may nevertheless be consistent with those usually reflected in sales of materials of the same class or kind as the material being valued. If the producer of a material can demonstrate that it is taking a nil or low profit on its sales of the material because of particular commercial circumstances, its actual profit and general expense figures must be taken into account, provided that the producer of the material has valid commercial reasons to justify them and its pricing policy reflects usual pricing policies in the branch of industry concerned. Such a situation might occur if producers have been forced to lower prices temporarily because of an unforeseeable drop in demand or if the producers sell the material to complement a range of materials and goods being produced in the country in which the material is sold and accept a low profit to maintain competitiveness. This is also the case where a material is being launched and the producer accepts a nil or low profit to offset high general expenses associated with the launch. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials (7) If the figures for the profit and general expenses supplied by or on behalf of the producer of the material are inconsistent with those usually reflected in sales of materials of the same class or kind as the material being valued that are made by other producers in the country in which that material is sold, the amount for profit and general expenses may be based on relevant information other than that supplied by or on behalf of the producer of the material. (8) The question as to whether certain materials are of the same class or kind as the material being valued is determined on a case-by-case basis with reference to the circumstances involved. For the purpose of determining the amount for profit and general expenses usually reflected under the provisions of this section, sales of the narrowest group or range of materials of the same class or kind as the material being valued, for which the necessary information can be provided, must be examined. For the purposes of this section, the materials of the same class or kind must be from the same country as the material being valued. 10 (1) If there is no transaction value under subsection 2(2) or the transaction value is unacceptable under subsection 2(3), and the value of the material cannot be determined under sections 5 to 9, the value of the material, referred to in subparagraph 8(1)(b)(ii) of these Regulations, must be determined under this section using reasonable means consistent with the principles and general provisions of this Schedule and on the basis of data available in the country in which the producer is located. (2) The value of the material determined under this section must not be determined on the basis of (a) a valuation system which provides for the acceptance of the higher of two alternative values; (b) a cost of production other than the value determined in accordance with section 9; (c) minimum values; (d) arbitrary or fictitious values; (e) if the material is produced in the territory of the CUSMA country in which the producer is located, the price of the material for export from that territory; or (f) if the material is imported, the price of the material for export to a country other than to the territory of the CUSMA country in which the producer is located. (3) To the greatest extent possible, the value of the material determined under this section must be based on the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 6 Value of Materials methods of valuation set out in sections 2 to 9, but a reasonable flexibility in the application of such methods would be in conformity with the aims and provisions of this section. For an illustration of this, under section 5, the requirement that the identical materials should be sold at or about the same time as the material being valued is shipped to the producer could be flexibly interpreted. Similarly, identical materials produced in a country other than the country in which the material is produced could be the basis for determining the value of the material or the value of identical materials already determined under section 8 could be used. For another illustration, under section 6, the requirement that the similar materials should be sold at or about the same time as the material being valued is shipped to the producer could be flexibly interpreted. Likewise, similar materials produced in a country other than the country in which the material is produced could be the basis for determining the value of the material or the value of similar materials already determined under the provisions of section 8 could be used. For a further illustration, under section 8, the 90-day requirement could be administered flexibly. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 7 Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good SCHEDULE 7 (Paragraphs 5(13)(a) and (d) and subsections 5(14), and 7(10)) Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good Definitions 1 The following definitions apply in this Schedule. FIFO method means the method by which the value of non-originating materials first received in materials inventory, as determined in accordance with section 8 of these Regulations, is considered to be the value of nonoriginating materials used in the production of the good first shipped to the buyer of the good. (méthode PEPS) identical materials means, with respect to a material, materials that are the same as that material in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance. (matières identiques) LIFO method means the method by which the value of non-originating materials last received in materials inventory, as determined in accordance with section 8 of these Regulations, is considered to be the value of nonoriginating materials used in the production of the good first shipped to the buyer of the good. (méthode DEPS) materials inventory means, with respect to a single plant of the producer of a good, an inventory of non-originating materials that are identical materials and that are used in the production of the good. (stock de matières) rolling average method means the method by which the value of non-originating materials used in the production of a good that is shipped to the buyer of the good is based on the average value, calculated in accordance with section 4, of the non-originating materials in materials inventory. (méthode de la moyenne mobile) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 7 Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good General 2 For the purposes of subsections 5(13) and (14) and 7(10) of these Regulations, the following are the methods for determining the value of non-originating materials that are identical materials and are used in the production of a good: (a) FIFO method; (b) LIFO method; and (c) rolling average method. 3 (1) If a producer of a good chooses, with respect to non-originating materials that are identical materials, any of the methods referred to in section 2, the producer may not use another of those methods with respect to any other non-originating materials that are identical materials and that are used in the production of that good or in the production of any other good. (2) If a producer of a good produces the good in more than one plant, the method chosen by the producer must be used with respect to all plants of the producer in which the good is produced. (3) The method chosen by the producer to determine the value of non-originating materials may be chosen at any time during the producer’s fiscal year and may not be changed during that fiscal year. Average Value for Rolling Average Method 4 (1) The average value of non-originating materials that are identical materials and that are used in the production of a good that is shipped to the buyer of the good is calculated by dividing (a) the total value of non-originating materials that are identical materials in materials inventory prior to the shipment of the good, as determined in accordance with section 8 of these Regulations, by (b) the total units of those non-originating materials in materials inventory prior to the shipment of the good. (2) The average value calculated under subsection (1) is applied to the remaining units of non-originating materials in materials inventory. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Examples Illustrating the Application of the Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good APPENDIX Examples Illustrating the Application of the Methods for Determining the Value of NonOriginating Materials that are Identical Materials and that are Used in the Production of a Good The following examples are based on the figures set out in the table below and on the following assumptions: (a) Materials A are non-originating materials that are identical materials and are used in the production of Good A; (b) one unit of Materials A is used to produce one unit of Good A; (c) all other materials used in the production of Good A are originating materials; and (d) Good A is produced in a single plant. Materials Inventory Sales (Receipts of Materials A) (Shipments of Good A) Quantity (units) Unit Cost*($) 01/01/21 1.05 01/03/21 1,000 1.00 01/05/21 1,000 1.10 Date (m/d/y) 01/08/21 01/09/21 01/10/21 500 1,000 1.05 2,000 1.10 01/14/21 01/16/21 Quantity (units) 1,500 01/18/21 1,500 * Unit cost is determined in accordance with section 8 of these Regulations. Example 1: FIFO method By applying the FIFO method, (1) the 200 units of Materials A received on 01/01/21 and valued at $1.05 per unit and 300 units of the 1,000 units of Material A received on 01/03/21 and valued at $1.00 per unit are considered to have been used in the production of the 500 units of Good A shipped on 01/08/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $510 [(200 units × $1.05) + (300 units × $1.00)]; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Examples Illustrating the Application of the Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good (2) 500 units of the remaining 700 units of Materials A received on 01/03/21 and valued at $1.00 per unit are considered to have been used in the production of the 500 units of Good A shipped on 01/09/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $500 (500 units × $1.00); (3) the remaining 200 units of the 1,000 units of Materials A received on 01/03/21 and valued at $1.00 per unit, the 1,000 units of Materials A received on 01/05/21 and valued at $1.10 per unit, and 300 units of the 1,000 units of Materials A received on 01/10/21 and valued at $1.05 per unit are considered to have been used in the production of the 1,500 units of Good A shipped on 01/14/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $1,615 [(200 units × $1.00) + (1,000 units × $1.10) + (300 units × $1.05)]; and (4) the remaining 700 units of the 1,000 units of Materials A received on 01/10/21 and valued at $1.05 per unit and 800 units of the 2,000 units of Materials A received on 01/16/21 and valued at $1.10 per unit are considered to have been used in the production of the 1,500 units of Good A shipped on 01/18/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $1,615 [(700 units × $1.05) + (800 units × $1.10)]. Example 2: LIFO method By applying the LIFO method, (1) 500 units of the 1,000 units of Materials A received on 01/05/21 and valued at $1.10 per unit are considered to have been used in the production of the 500 units of Good A shipped on 01/08/21; therefore, the value of the non-originating materials used in the production of those goods is considered to be $550 (500 units × $1.10); (2) the remaining 500 units of the 1,000 units of Materials A received on 01/05/21 and valued at $1.10 per unit are considered to have been used in the production of the 500 units of Good A shipped on 01/09/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $550 (500 units × $1.10); Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Examples Illustrating the Application of the Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good (3) the 1,000 units of Materials A received on 01/10/21 and valued at $1.05 per unit and 500 units of the 1,000 units of Material A received on 01/03/21 and valued at $1.00 per unit are considered to have been used in the production of the 1,500 units of Good A shipped on 01/14/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $1,550 [(1,000 units × $1.05) + (500 units × $1.00)]; and (4) 1,500 units of the 2,000 units of Materials A received on 01/16/21 and valued at $1.10 per unit are considered to have been used in the production of the 1,500 units of Good A shipped on 01/18/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $1,650 (1,500 units × $1.10). Example 3: Rolling average method The following table identifies the average value of nonoriginating Materials A as determined under the rolling average method. For the purposes of this example, a new average value of non-originating Materials A is calculated after each receipt. Materials Inventory Date (m/d/y) Quantity (units) Unit Cost* ($) Total Value ($) Beginning Inventory 01/01/21 1.05 Receipt 01/03/21 1,000 1.00 1,000 1,200 1.008 1,210 1,000 1.10 1,100 2,200 1.05 2,310 01/08/21 1.05 1,700 1.05 1,785 01/09/21 1.05 1,200 1.05 1,260 2,000 1.10 2,200 3,200 1.08 3,460 AVERAGE VALUE Receipt 01/05/21 AVERAGE VALUE Shipment AVERAGE VALUE Shipment AVERAGE VALUE Receipt 01/16/21 AVERAGE VALUE * Unit cost is determined in accordance with section 8 of these Regulations. By applying the rolling average method, (1) the value of non-originating materials used in the production of the 500 units of Good A shipped on 01/08/21 is considered to be $525 (500 units × $1.05); and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Examples Illustrating the Application of the Methods for Determining the Value of Non-Originating Materials that are Identical Materials and that are Used in the Production of a Good (2) the value of non-originating materials used in the production of the 500 units of Good A shipped on 01/09/21 is considered to be $525 (500 units × $1.05). Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 8 Inventory Management Methods SCHEDULE 8 (Subsections 5(13) and 8(18)) Inventory Management Methods PART 1 Fungible Materials Definitions 1 The following definitions apply in this Part. average method means the method by which the origin of fungible materials withdrawn from materials inventory is based on the ratio, calculated under section 5, of originating materials and non-originating materials in materials inventory. (méthode de la moyenne) FIFO method means the method by which the origin of fungible materials first received in materials inventory is considered to be the origin of fungible materials first withdrawn from materials inventory. (méthode PEPS) LIFO method means the method by which the origin of fungible materials last received in materials inventory is considered to be the origin of fungible materials first withdrawn from materials inventory. (méthode DEPS) materials inventory means, (a) with respect to a producer of a good, an inventory of fungible materials that are used in the production of the good; and (b) with respect to a person from whom the producer of the good acquired those fungible materials, an inventory from which fungible materials are sold or otherwise transferred to the producer of the good. (stock de matières) opening inventory means the materials inventory at the time an inventory management method is chosen. (stock d’ouverture) origin identifier means any mark that identifies fungible materials as originating materials or non-originating materials. (identificateur d’origine) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 8 Inventory Management Methods General 2 The following inventory management methods may be used for determining whether fungible materials referred to in paragraph 8(18)(a) of these Regulations are originating materials: (a) specific identification method; (b) FIFO method; (c) LIFO method; and (d) average method. 3 A producer of a good, or a person from whom the producer acquired the fungible materials that are used in the production of the good, may choose only one of the inventory management methods referred to in section 2 and, if the average method is chosen, only one averaging period in each fiscal year of that producer or person in respect of the materials inventory. Specific Identification Method 4 (1) Except as otherwise provided under subsection (2), if the producer or person referred to in section 3 chooses the specific identification method, the producer or person must physically segregate, in materials inventory, originating materials that are fungible materials from non-originating materials that are fungible materials. (2) If originating materials or non-originating materials that are fungible materials are marked with an origin identifier, the producer or person need not physically segregate those materials under subsection (1) if the origin identifier remains visible throughout the production of the good. Average Method 5 If the producer or person referred to in section 3 chooses the average method, the origin of fungible materials withdrawn from materials inventory is determined on the basis of the ratio of originating materials and nonoriginating materials in materials inventory that is calculated under sections 6 to 8. 6 (1) Except as otherwise provided in sections 7 and 8, the ratio is calculated with respect to a one- or threemonth period, at the choice of the producer or person, by dividing (a) the sum of Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 8 Inventory Management Methods (i) the total units of originating materials or nonoriginating materials that are fungible materials and that were in materials inventory at the beginning of the preceding one- or three-month period, and (ii) the total units of originating materials or nonoriginating materials that are fungible materials and that were received in materials inventory during that preceding one- or three-month period, by (b) the sum of (i) the total units of originating materials and nonoriginating materials that are fungible materials and that were in materials inventory at the beginning of the preceding one- or three-month period, and (ii) the total units of originating materials and nonoriginating materials that are fungible materials and that were received in materials inventory during that preceding one- or three-month period. (2) The ratio calculated with respect to a preceding oneor three-month period under subsection (1) is applied to the fungible materials remaining in materials inventory at the end of the preceding one- or three-month period. 7 (1) If the good is subject to a regional value content requirement and the regional value content is calculated under the net cost method and the producer or person chooses to average over a period under subsection 7(15), 16(1) or (10) of these Regulations, the ratio is calculated with respect to that period by dividing (a) the sum of (i) the total units of originating materials or nonoriginating materials that are fungible materials and that were in materials inventory at the beginning of the period, and (ii) the total units of originating materials or nonoriginating materials that are fungible materials and that were received in materials inventory during the period, by (b) the sum of (i) the total units of originating materials and nonoriginating materials that are fungible materials and that were in materials inventory at the beginning of the period, and Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 8 Inventory Management Methods (ii) the total units of originating materials and nonoriginating materials that are fungible materials and that were received in materials inventory during the period. (2) The ratio calculated with respect to a period under subsection (1) is applied to the fungible materials remaining in materials inventory at the end of the period. 8 (1) If the good is subject to a regional value content requirement and the regional value content is calculated under the transaction value method or the net cost method, the ratio is calculated with respect to each shipment of the good by dividing (a) the total units of originating materials or non-originating materials that are fungible materials and that were in materials inventory prior to the shipment, by (b) the total units of originating materials and nonoriginating materials that are fungible materials and that were in materials inventory prior to the shipment. (2) The ratio calculated with respect to a shipment of a good under subsection (1) is applied to the fungible materials remaining in materials inventory after the shipment. Manner of Dealing with Opening Inventory 9 (1) Except as otherwise provided under subsections (2) and (3), if the producer or person referred to in section 3 has fungible materials in opening inventory, the origin of those fungible materials is determined by (a) identifying, on the books of the producer or person, the latest receipts of fungible materials that add up to the amount of fungible materials in opening inventory; (b) determining the origin of the fungible materials that make up those receipts; and (c) considering the origin of those fungible materials to be the origin of the fungible materials in opening inventory. (2) If the producer or person chooses the specific identification method and has, in opening inventory, originating materials or non-originating materials that are fungible materials and that are marked with an origin Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 8 Inventory Management Methods identifier, the origin of those fungible materials is determined on the basis of the origin identifier. (3) The producer or person may consider all fungible materials in opening inventory to be non-originating materials. PART 2 Fungible Goods Definitions 10 The following definitions apply in this Part. average method means the method by which the origin of fungible goods withdrawn from finished goods inventory is based on the ratio, calculated under section 14, of originating goods and non-originating goods in finished goods inventory. (méthode de la moyenne) FIFO method means the method by which the origin of fungible goods first received in finished goods inventory is considered to be the origin of fungible goods first withdrawn from finished goods inventory. (méthode PEPS) finished goods inventory means an inventory from which fungible goods are sold or otherwise transferred to another person. (stock de produits finis) LIFO method means the method by which the origin of fungible goods last received in finished goods inventory is considered to be the origin of fungible goods first withdrawn from finished goods inventory. (méthode DEPS) opening inventory means the finished goods inventory at the time an inventory management method is chosen. (stock d’ouverture) origin identifier means any mark that identifies fungible goods as originating goods or non-originating goods. (identificateur d’origine) General 11 The following inventory management methods may be used for determining whether fungible goods referred to in paragraph 8(18)(b) of these Regulations are originating goods: Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 8 Inventory Management Methods (a) specific identification method; (b) FIFO method; (c) LIFO method; and (d) average method. 12 An exporter of a good, or a person from whom the exporter acquired the fungible good, may choose only one of the inventory management methods referred to in section 11 and, if the average method is chosen, only one averaging period in each fiscal year of that exporter or person in respect of each finished goods inventory of the exporter or person. Specific Identification Method 13 (1) Except as provided under subsection (2), if the exporter or person referred to in section 12 chooses the specific identification method, the exporter or person must physically segregate, in finished goods inventory, originating goods that are fungible goods from non-originating goods that are fungible goods. (2) If originating goods or non-originating goods that are fungible goods are marked with an origin identifier, the exporter or person need not physically segregate those goods under subsection (1) if the origin identifier is visible on the fungible goods. Average Method 14 (1) If the exporter or person referred to in section 12 chooses the average method, the origin of each shipment of fungible goods withdrawn from finished goods inventory during a one- or three-month period, at the choice of the exporter or person, is determined on the basis of the ratio of originating goods and non-originating goods in finished goods inventory for the preceding one- or threemonth period that is calculated by dividing (a) the sum of (i) the total units of originating goods or non-originating goods that are fungible goods and that were in finished goods inventory at the beginning of the preceding one- or three-month period, and (ii) the total units of originating goods or non-originating goods that are fungible goods and that were received in finished goods inventory during that preceding one- or three-month period, by Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 8 Inventory Management Methods (b) the sum of (i) the total units of originating goods and nonoriginating goods that are fungible goods and that were in finished goods inventory at the beginning of the preceding one- or three-month period, and (ii) the total units of originating goods and nonoriginating goods that are fungible goods and that were received in finished goods inventory during that preceding one- or three-month period. (2) The ratio calculated with respect to a preceding oneor three-month period under subsection (1) is applied to the fungible goods remaining in finished goods inventory at the end of the preceding one- or three-month period. Manner of Dealing with Opening Inventory 15 (1) Except as otherwise provided under subsections (2) and (3), if the exporter or person referred to in section 12 has fungible goods in opening inventory, the origin of those fungible goods is determined by (a) identifying, on the books of the exporter or person, the latest receipts of fungible goods that add up to the amount of fungible goods in opening inventory; (b) determining the origin of the fungible goods that make up those receipts; and (c) considering the origin of those fungible goods to be the origin of the fungible goods in opening inventory. (2) If the exporter or person chooses the specific identification method and has, in opening inventory, originating goods or non-originating goods that are fungible goods and that are marked with an origin identifier, the origin of those fungible goods is determined on the basis of the origin identifier. (3) The exporter or person may consider all fungible goods in opening inventory to be non-originating goods. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials The following examples are based on the figures set out in the table below and on the following assumptions: (a) originating Material A and non-originating Material A that are fungible materials are used in the production of Good A; (b) one unit of Material A is used to produce one unit of Good A; (c) Material A is only used in the production of Good A; (d) all other materials used in the production of Good A are originating materials; and (e) the producer of Good A exports all shipments of Good A to the territory of a CUSMA country. Materials Inventory Sales (Receipts of Material A) (Shipments of Good A) Date (m/d/y) Quantity (units) Unit Cost*($) Total Value ($) 12/18/20 100 (O1) 1.00 12/27/20 100 (N2) 1.10 01/01/21 (OI3) 01/01/21 1,000 (O) 1.00 1,000 01/05/21 1,000 (N) 1.10 1,100 1,000 (O) 1.05 1,050 2,000 (N) 1.10 2,200 01/10/21 01/10/21 01/15/21 01/16/21 Quantity (units) 01/20/21 1,000 01/23/21 * Unit cost is determined in accordance with section 8 of these Regulations. 1 “O” denotes originating materials. 2 “N” denotes non-originating materials. 3 “OI” denotes opening inventory. Example 1: FIFO method Good A is subject to a regional value content requirement. Producer A is using the transaction value method to determine the regional value content of Good A. By applying the FIFO method, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials (1) the 100 units of originating Material A in opening inventory that were received in materials inventory on 12/18/20 are considered to have been used in the production of the 100 units of Good A shipped on 01/10/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $0; (2) the 100 units of non-originating Material A in opening inventory that were received in materials inventory on 12/27/20 and 600 units of the 1,000 units of originating Material A that were received in materials inventory on 01/01/21 are considered to have been used in the production of the 700 units of Good A shipped on 01/15/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $110 (100 units × $1.10); (3) the remaining 400 units of the 1,000 units of originating Material A that were received in materials inventory on 01/01/21 and 600 units of the 1,000 units of non-originating Material A that were received in materials inventory on 01/05/21 are considered to have been used in the production of the 1,000 units of Good A shipped on 01/20/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $660 (600 units × $1.10); and (4) the remaining 400 units of the 1,000 units of nonoriginating Material A that were received in materials inventory on 01/05/21 and 500 units of the 1,000 units of originating Material A that were received in materials inventory on 01/10/21 are considered to have been used in the production of the 900 units of Good A shipped on 01/23/21; therefore, the value of non-originating materials used in the production of those goods is considered to be $440 (400 units × $1.10). Example 2: LIFO method Good A is subject to a change in tariff classification requirement and the non-originating Material A used in the production of Good A does not undergo the applicable change in tariff classification. Therefore, if originating Material A is used in the production of Good A, Good A is an originating good and, if non-originating Material A is used in the production of Good A, Good A is a non-originating good. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials By applying the LIFO method, (1) 100 units of the 1,000 units of non-originating Material A that were received in materials inventory on 01/05/21 are considered to have been used in the production of the 100 units of Good A shipped on 01/10/21; (2) 700 units of the 1,000 units of originating Material A that were received in materials inventory on 01/10/21 are considered to have been used in the production of the 700 units of Good A shipped on 01/15/21; (3) 1,000 units of the 2,000 units of non-originating Material A that were received in materials inventory on 01/16/21 are considered to have been used in the production of the 1,000 units of Good A shipped on 01/20/21; and (4) 900 units of the remaining 1,000 units of non-originating Material A that were received in materials inventory on 01/16/21 are considered to have been used in the production of the 900 units of Good A shipped on 01/23/21. Example 3: Average method Good A is subject to an applicable regional value content requirement. Producer A is using the transaction value method to determine the regional value content of Good A. Producer A determines the average value of nonoriginating Material A and the ratio of originating Material A to total value of originating Material A and non-originating Material A in the following table. Material Inventory (Receipts of Material A) Date (m/d/y) Receipt Receipt 12/18/20 12/27/20 NEW AVG INV VALUE Receipt 01/01/21 NEW AVG INV VALUE Receipt 01/05/21 NEW AVG INV VALUE Quantity (units) Total Value ($) (O1) (N2) 200 (OI3) 1,000 (O) 1,000 1,200 1,210 1,000 (N) 1,100 2,200 2,310 Shipment 01/10/21 (100) (105) Receipt 01/10/21 1,000 (O) 1,050 3,100 3,255 NEW AVG INV VALUE Shipment 01/15/21 (700) (735) Receipt 01/16/21 2,000 (N) 2,200 NEW AVG INV VALUE 4,400 4,720 Shipment 01/20/21 (1,000) (1,070) Shipment 01/23/21 (900) (963) Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials Material Inventory (Receipts of Material A) Date (m/d/y) NEW AVG INV VALUE Quantity (units) Total Value ($) 2,500 2,687 Stock de matières (Entrées de la matière A) Date (J/M/A) Entrée Entrée Quantité (unités) Valeur total ($) 18/12/20 100 (O1) 27/12/20 100 (N2) MOYENNE — VALEUR STOCK Entrée 200 01/01/21 MOYENNE — VALEUR STOCK Entrée 05/01/21 MOYENNE — VALEUR STOCK (SO3) 1 000 (O) 1 000 1 200 1 210 1 000 (N) 1 100 2 200 2 310 Expédition 10/01/21 (100) (105) Entrée 10/01/21 1 000 (O) 1 050 MOYENNE — VALEUR STOCK 3 100 3 255 Expédition 15/01/21 (700) (735) Entrée 16/01/21 2 000 (N) 2 200 MOYENNE — VALEUR STOCK 4 400 4 720 Expédition 20/01/21 (1 000) (1 070) Expédition 23/01/21 (900) (963) 2 500 2 687 MOYENNE — VALEUR STOCK * Unit cost is determined in accordance with section 8 of these Regulations. 1 “O” denotes originating materials. 2 “N” denotes non-originating materials. 3 “OI” denotes opening inventory. By applying the average method (1) before the shipment of the 100 units of Material A on 01/10/21, the ratio of units of originating Material A to total units of Material A in materials inventory was 0.50 (1,100 units ÷ 2,200 units) and the ratio of units of non-originating Material A to total units of Material A in materials inventory was 50% (1,100 units ÷ 2,200 units); based on those ratios, 50 units (100 units × 0.50) of originating Material A and 50 units (100 units × 0.50) of non-originating Material A are considered to have been used in the production of the 100 units of Good A shipped on 01/10/21; therefore, the value of non-originating Material A used in the production of those goods is considered to be $52.50 [100 units × $1.05 (average unit value) × 50%]; and the ratios are applied to the units of Material A remaining in materials inventory after the shipment: 1,050 units (2,100 units × 0.50) are Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials considered to be originating materials and 1,050 units (2,100 units × 0.50) are considered to be nonoriginating materials; (2) before the shipment of the 700 units of Good A on 01/15/21, the ratio of units of originating Material A to total units of Material A in materials inventory was 66% (2,050 units ÷ 3,100 units) and the ratio of units of non-originating Material A to total units of Material A in materials inventory was 34% (1,050 units ÷ 3,100 units); based on those ratios, 462 units (700 units × 0.66) of originating Material A and 238 units (700 units × 0.34) of non-originating Material A are considered to have been used in the production of the 700 units of Good A shipped on 01/15/21; therefore, the value of non-originating Material A used in the production of those goods is considered to be $249.90 [700 units × $1.05 (average unit value) × 34%]; and the ratios are applied to the units of Material A remaining in materials inventory after the shipment: 1,584 units (2,400 units × 0.66) are considered to be originating materials and 816 units (2,400 units × 0.34) are considered to be non-originating materials; (3) before the shipment of the 1,000 units of Material A on 01/20/21, the ratio of units of originating Material A to total units of Material A in materials inventory was 36% (1,584 units ÷ 4,400 units) and the ratio of units of non-originating Material A to total units of Material A in materials inventory was 64% (2,816 units ÷ 4,400 units); based on those ratios, 360 units (1,000 units × 0.36) of originating Material A and 640 units (1,000 units × 0.64) of non-originating Material A are considered to have been used in the production of the 1,000 units of Good A shipped on 01/20/21; therefore, the value of non-originating Material A used in the production of those goods is considered to be $684.80 [1,000 units × $1.07 (average unit value) × 64%]; and those ratios are applied to the units of Material A remaining in materials inventory after the shipment: 1,224 units (3,400 units × 0.36) are considered to be originating materials and 2,176 units Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials (3,400 units × 0.64) are considered to be nonoriginating materials; and (4) before the shipment of the 900 units of Good A on 01/23/21, the ratio of units of originating Material A to total units of Material A in materials inventory was 36% (1,224 units ÷ 3,400 units) and the ratio of units of non-originating Material A to total units of Material A in materials inventory was 64% (2,176 units ÷ 3,400 units); based on those ratios, 324 units (900 units × 0.36) of originating Material A and 576 units (900 units × 0.64) of non-originating Material A are considered to have been used in the production of the 900 units of Good A shipped on 01/23/21; therefore, the value of non-originating Material A used in the production of those goods is considered to be $616.32 [900 units × $1.07 (average unit value) × 64%]; those ratios are applied to the units of Material A remaining in materials inventory after the shipment: 900 units (2,500 units × 0.36) are considered to be originating materials and 1,600 units (2,500 units × 0.64) are considered to be non-originating materials. Example 4: Average method Good A is subject to an applicable regional value content requirement. Producer A is using the net cost method and is averaging over a period of one month under paragraph 7(15)(a) of these Regulations to determine the regional value content of Good A. By applying the average method, the ratio of units of originating Material A to total units of Material A in materials inventory for January 2021 is 40.4% (2,100 units ÷ 5,200 units); based on that ratio, 1,091 units (2,700 units × 0.404) of originating Material A and 1,609 units (2,700 units − 1,091 units) of non-originating Material A are considered to have been used in the production of the 2,700 units of Good A shipped in January 2021; therefore, the value of non-originating materials used in the production of those goods is considered to be $0.64 per unit [$5,560 (total value of Material A in materials inventory) ÷ 5,200 (units of Material A in materials inventory) = $1.07 (average unit value) × (1 − 0.404)] or $1,728 ($0.64 × 2,700 units); and that ratio is applied to the units of Material A remaining in materials inventory on January 31, 2021: 1,010 units (2,500 units × 0.404) are considered to be Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX A Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Materials originating materials and 1,490 units (2,500 units − 1,010 units) are considered to be non-originating materials. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX B Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Goods APPENDIX B Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Goods The following examples are based on the figures set out in the table below and on the assumption that Exporter A acquires originating Good A and non-originating Good A that are fungible goods and physically combines or mixes Good A before exporting those goods to the buyer of those goods. Finished Goods Inventory Sales (Receipts of Good A) (Shipments of Good A) Date Quantity Quantity (units) (units) (m/d/y) (O1) 12/18/20 12/27/20 100 (N2) 01/01/21 200 (OI3) 01/01/21 1,000 (O) 01/05/21 1,000 (N) 01/10/21 01/10/21 100 1,000 (O) 01/15/21 01/16/21 700 2,000 (N) 01/20/21 1,000 01/23/21 1 2 3 “O” denotes originating goods. “N” denotes non-originating goods. “OI” denotes opening inventory. Example 1: FIFO method By applying the FIFO method, (1) the 100 units of originating Good A in opening inventory that were received in finished goods inventory on 12/18/20 are considered to be the 100 units of Good A shipped on 01/10/21; (2) the 100 units of non-originating Good A in opening inventory that were received in finished goods inventory on 12/27/20 and 600 units of the 1,000 units of originating Good A that were received in finished goods inventory on 01/01/21 are considered to be the 700 units of Good A shipped on 01/15/21; Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX B Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Goods (3) the remaining 400 units of the 1,000 units of originating Good A that were received in finished goods inventory on 01/01/21 and 600 units of the 1,000 units of non-originating Good A that were received in finished goods inventory on 01/05/21 are considered to be the 1,000 units of Good A shipped on 01/20/21; and (4) the remaining 400 units of the 1,000 units of nonoriginating Good A that were received in finished goods inventory on 01/05/21 and 500 units of the 1,000 units of originating Good A that were received in finished goods inventory on 01/10/21 are considered to be the 900 units of Good A shipped on 01/23/21. Example 2: LIFO method By applying the LIFO method, (1) 100 units of the 1,000 units of non-originating Good A that were received in finished goods inventory on 01/05/21 are considered to be the 100 units of Good A shipped on 01/10/21; (2) 700 units of the 1,000 units of originating Good A that were received in finished goods inventory on 01/10/21 are considered to be the 700 units of Good A shipped on 01/15/21; (3) 1,000 units of the 2,000 units of non-originating Good A that were received in finished goods inventory on 01/16/21 are considered to be the 1,000 units of Good A shipped on 01/20/21; and (4) 900 units of the remaining 1,000 units of non-originating Good A that were received in finished goods inventory on 01/16/21 are considered to be the 900 units of Good A shipped on 01/23/21. Example 3: Average method Exporter A chooses to determine the origin of Good A on a monthly basis. Exporter A exported 3,000 units of Good A during the month of February 2021. The origin of the units of Good A exported during that month is determined on the basis of the preceding month, that is, January 2021. By applying the average method, the ratio of originating goods to all goods in finished goods inventory for the month of January 2021 is 40.4% (2,100 units ÷ 5,200 units); based on that ratio, 1,212 units (3,000 units × 0.404) of Good A shipped in February 2021 are considered to Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX B Examples Illustrating the Application of the Inventory Management Methods to Determine the Origin of Fungible Goods be originating goods and 1,788 units (3,000 units − 1,212 units) of Good A are considered to be non-originating goods; and that ratio is applied to the units of Good A remaining in finished goods inventory on January 31, 2021: 1,010 units (2,500 units × 0.404) are considered to be originating goods and 1,490 units (2,500 units − 1,010 units) are considered to be non-originating goods. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 9 Method for Calculating Non-allowable Interest Costs SCHEDULE 9 (Subsection 7(14)) Method for Calculating Nonallowable Interest Costs Definitions 1 The following definitions apply in this Schedule. fixed-rate contract means a loan contract, installment purchase contract or other financing agreement in which the interest rate remains constant throughout the life of the contract or agreement. (contrat à taux fixe) interest rate issued by the federal government means (a) in the case of a producer located in Canada, the weekly average of the yield for federal government debt obligations set out in the Bank of Canada’s Daily Digest, (i) if the interest rate is adjusted at intervals of less than one year, under the title “Treasury Bills – 1 Month”, and (ii) in any other case, under the title “Government of Canada benchmark bond yields – 3 Year” for the week that the producer entered into the contract or the week of the most recent interest rate adjustment date, if any, under the contract; (b) in the case of a producer located in Mexico, the yield for federal government debt obligations published by the Banco de Mexico under the title “Certificados de la Tesoreria de la Federacion” for the week that the producer entered into the contract or the week of the most recent interest rate adjustment date, if any, under the contract; and (c) in the case of a producer located in the United States, the yield for federal government debt obligations set out in the Federal Reserve statistical release (H.15) Selected Interest Rates (i) if the interest rate is adjusted at intervals of less than one year, under the title “U.S. government securities, Treasury bills, secondary market”, and (ii) in any other case, under the title “U.S. Government Securities, Treasury constant maturities” Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 9 Method for Calculating Non-allowable Interest Costs for the week that the producer entered into the contract or the week of the most recent interest rate adjustment date, if any, under the contract. (taux d’intérêt fixé par le gouvernement fédéral) linear interpolation means, with respect to the interest rate issued by the federal government, the application of the following formula: A + [((B - A) × (E - D)) ÷ (C - D)] where A is the interest rate issued by the federal government on debt obligations that are nearest in maturity but of shorter maturity than the weighted average principal maturity of the payment schedule under the fixed-rate contract or variable-rate contract to which they are being compared; B is the interest rate issued by the federal government on debt obligations that are nearest in maturity but of greater maturity than the weighted average principal maturity of that payment schedule; C is the maturity of federal government debt obligations that are nearest in maturity but of greater maturity than the weighted average principal maturity of that payment schedule; D is the maturity of federal government debt obligations that are nearest in maturity but of shorter maturity than the weighted average principal maturity of that payment schedule; and E is the weighted average principal maturity of that payment schedule. (interpolation linéaire) payment schedule means the schedule of payments, whether on a weekly, bi-weekly, monthly, yearly or other basis, of principal and interest, or any combination thereof, made by a producer to a lender in accordance with the terms of a fixed-rate contract or variable-rate contract. (échéancier) variable-rate contract means a loan contract, installment purchase contract or other financing agreement in which the interest rate is adjusted at intervals during the life of the contract or agreement in accordance with its terms. (contrat à taux variable) weighted average principal maturity means, with respect to fixed-rate contracts or variable-rate contracts, the numbers of years, or portion thereof, that is equal to the number obtained by (a) dividing the sum of the weighted principal payments, Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 9 Method for Calculating Non-allowable Interest Costs (i) in the case of a fixed-rate contract, by the original amount of the loan, or (ii) in the case of a variable-rate contract, by the principal balance at the beginning of the interest rate period for which the weighted principal payments were calculated, and (b) rounding the amount determined under paragraph (a) to the nearest single decimal place and, where that amount is the midpoint between two such numbers, to the greater of those two numbers. (échéance moyenne pondérée applicable au principal) weighted principal payment means, (a) with respect to fixed-rate contracts, the amount determined by multiplying each principal payment under the contract by the number of years, or portion of years, between the date the producer entered into the contract and the date of that principal payment; and (b) with respect to variable-rate contracts (i) the amount determined by multiplying each principal payment made during the current interest rate period by the number of years, or portion of years, between the beginning of that interest rate period and the date of that payment, and (ii) the amount equal to the outstanding principal owing, but not necessarily due, at the end of the current interest rate period, multiplied by the number of years, or portion of years, between the beginning and the end of that interest rate period. (paiement de principal pondéré) General 2 For the purpose of calculating non-allowable interest costs (a) with respect to a fixed-rate contract, the interest rate under that contract must be compared with the Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 9 Method for Calculating Non-allowable Interest Costs interest rate issued by the federal government on debt obligations that have maturities of the same length as the weighted average principal maturity of the payment schedule under the contract (that interest rate issued by the federal government determined by linear interpolation, if necessary); (b) with respect to a variable-rate contract (i) in which the interest rate is adjusted at intervals of less than or equal to one year, the interest rate under that contract must be compared with the interest rate issued by the federal government on debt obligations that have maturities closest in length to the interest rate adjustment period of the contract, and (ii) in which the interest rate is adjusted at intervals of greater than one year, the interest rate under the contract must be compared with the interest rate issued by the federal government on debt obligations that have maturities of the same length as the weighted average principal maturity of the payment schedule under the contract (that interest rate issued by the federal government determined by linear interpolation, if necessary); and (c) with respect to a fixed-rate or variable-rate contract in which the weighted average principal maturity of the payment schedule under the contract is greater than the maturities offered on federal government debt obligations, the interest rate under the contract must be compared to the interest rate issued by the federal government on debt obligations that have maturities closest in length to the weighted average principal maturity of the payment schedule under the contract. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Example Illustrating the Application of the Method for Calculating Non-allowable Interest Costs in the Case of a Fixed-rate Contract APPENDIX Example Illustrating the Application of the Method for Calculating Non-allowable Interest Costs in the Case of a Fixed-rate Contract The following example is based on the figures set out in the table below and on the following assumptions: (a) a producer in a CUSMA country borrows $1,000,000 from a person of the same CUSMA country under a fixed-rate contract; (b) under the terms of the contract, the loan is payable in 10 years with interest paid at the rate of 6% per year on the declining principal balance; (c) the payment schedule calculated by the lender based on the terms of the contract requires the producer to make annual payments of principal and interest of $135,867.36 over the life of the contract; (d) there are no federal government debt obligations that have maturities equal to the six-year weighted average principal maturity of the contract; and (e) the federal government debt obligations that are nearest in maturity to the weighted average principal maturity of the contract are of five- and seven-year maturities, and the yields on them are 4.7% and 5.0%, respectively. Years of Loan Principal Balance1($) Interest Payment2($) Princ 924,132.04 60,000.00 75,86 843,712.00 55,447.92 80,42 758,466.76 50,622.72 85,24 668,106.81 45,508.01 90,35 572,325.26 40,086.41 95,78 470,796.81 34,339.52 101,5 363,176.66 28,247.81 107,6 249,099.30 21,790.60 114,0 128,177.30 14,945.96 120,9 0.00 7,690.66 128,1 Année du prêt Solde du principal1 ($) Paiement d’intérêt2 ($) Paiem 924 132,04 60 000,00 75 86 843 712,00 55 447,92 80 42 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Example Illustrating the Application of the Method for Calculating Non-allowable Interest Costs in the Case of a Fixed-rate Contract Année du prêt Solde du principal1 ($) Paiement d’intérêt2 ($) Paiem 758 466,76 50 622,72 85 24 668 106,81 45 508,01 90 35 572 325,26 40 086,41 95 78 470 796,81 34 339,52 101 5 363 176,66 28 247,81 107 6 249 099,30 21 790,60 114 0 128 177,30 14 945,96 120 9 (0,00) 7 690,66 128 1 The principal balance represents the loan balance at the end of each full year the loan is in effect and is calculated by subtracting the current year’s principal payment from the prior year’s ending loan balance. 2 Interest payments are calculated by multiplying the prior year’s ending loan balance by the contract interest rate of 6%. 3 Principal payments are calculated by subtracting the current year’s interest payments from the annual payment schedule amount. 4 The weighted principal payment is determined by, for each year of the loan, multiplying that year’s principal payment by the number of years the loan had been in effect at the end of that year. The weighted average principal maturity of the contract is calculated by dividing the sum of the weighted principal payments by the original loan amount and rounding the amount determined to the nearest decimal place. Weighted Average Principal Maturity $5,977,993.19 ÷ $1,000,000 = 5.977993 or 6 years By applying the above method, (1) the weighted average principal maturity of the payment schedule under the 6% contract is six years; (2) the interest rates issued by the federal government on the closest maturities for comparable debt obligations of five years and seven years are 4.7% and 5.0%, respectively; therefore, using linear interpolation, the interest rate issued by the federal government that has a maturity equal to the weighted average principal maturity of the contract is 4.85%. This number is calculated as follows: 4.7 + [((5.0 − 4.7) × (6 − 5)) ÷ (7 − 5)] = 4.7 + 0.15 = 4.85%; and (3) the producer’s contract interest rate of 6% is within 700 basis points of the 4.85% interest rate issued by the federal government on debt obligation; therefore, none Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Example Illustrating the Application of the Method for Calculating Non-allowable Interest Costs in the Case of a Fixed-rate Contract of the producer’s interest costs are considered to be nonallowable interest costs for the purposes of the definition non-allowable interest costs in subsection 1(1) of these Regulations. Example Illustrating the Application of the Method for Calculating Non-allowable Interest Costs in the Case of a Variable-rate Contract The following example is based on the figures set out in the tables below and on the following assumptions: (a) a producer in a CUSMA country borrows $1,000,000 from a person of the same CUSMA country under a variable-rate contract; (b) under the terms of the contract, the loan is payable in 10 years with interest paid at the rate of 6% per year for the first two years and 8% per year for the next two years on the principal balance, with rates adjusted each two years after that; (c) the payment schedule calculated by the lender based on the terms of the contract requires the producer to make annual payments of principal and interest of $135,867.96 for the first two years of the loan and of $146,818.34 for the next two years of the loan; (d) there are no federal government debt obligations that have maturities equal to the 1.9-year weighted average principal maturity of the first two years of the contract; (e) there are no federal government debt obligations that have maturities equal to the 1.9-year weighted average principal maturity of the third and fourth years of the contract; and (f) the federal government debt obligations that are nearest in maturity to the weighted average principal maturity of the contract are one- and two-year maturities, and the yields on them are 3.0% and 3.5%, respectively. Principal Balance Beginning of Year ($) Interest Rate (%) Interest Paym 1,000,000.00 6.00 60,000.00 924,132.04 6.00 55,447.92 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Example Illustrating the Application of the Method for Calculating Non-allowable Interest Costs in the Case of a Fixed-rate Contract Début de l’année Solde du principal ($) Taux d’intérêt (%) 1 000 000,00 6,00 60 000,00 924 132,04 6,00 55 447,92 Paiement d’i Weighted Average Principal Maturity $1,924,132.04 ÷ $1,000,000 = 1.92413204 or 1.9 years By applying the above method: (1) the weighted average principal maturity of the payment schedule of the first two years of the contract is 1.9 years; (2) the interest rate issued by the federal government on the closest maturities of debt obligations of one year and two years are 3.0 and 3.5%, respectively; therefore, using linear interpolation, the interest rate issued by the federal government on debt obligation that has a maturity equal to the weighted average principal maturity of the payment schedule of the first two years of the contract is 3.45%. This amount is calculated as follows: 3.0 + [((3.5 − 3.0) × (1.9 − 1.0)) ÷ (2.0 − 1.0)]; = 3.0 + 0.45 = 3.45%; and (3) the producer’s contract rate of 6% for the first two years of the loan is within 700 basis points of the 3.45% interest rate issued by the federal government on debt obligations that have maturities equal to the 1.9-year weighted average principal maturity of the payment schedule of the first two years of the producer’s loan contract; therefore, none of the producer’s interest costs are considered to be non-allowable interest costs for the purposes of the definition non-allowable interest costs in subsection 1(1) of these Regulations. Beginning of Year Principal Balance ($) Interest Rate (%) Interest Paym 1,000,000.00 6.00 60,000.00 924,132.04 6.00 55,447.92 843,712.01 8.00 67,496.96 764,390.62 8.00 61,151.25 Début de l’année Solde du principal ($) Taux d’intérêt (%) Paiement d’i 1 000 000,00 6,00 60 000,00 924 132,04 6,00 55 447,92 843 712,01 8,00 67 496,96 Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations APPENDIX Example Illustrating the Application of the Method for Calculating Non-allowable Interest Costs in the Case of a Fixed-rate Contract Début de l’année Solde du principal ($) Taux d’intérêt (%) Paiement d’i 764 390,62 61 151,25 8,00 Weighted Average Principal Maturity $1,608,102.62 ÷ $843,712.01 = 1.905985 or 1.9 years By applying the above method: (1) the weighted average principal maturity of the payment schedule under the first two years of the contract is 1.9 years; (2) the federal government debt obligations that are nearest in maturities to the weighted average principal maturity of the contract are one- and two-year maturities, and the yields on them are 3.0 and 3.5%, respectively; therefore, using linear interpolation, the interest rate issued by the federal government on debt obligation that has a maturity equal to the weighted average principal maturity of the payment schedule of the first two years of the contract is 3.45%. This amount is calculated as follows: 3.0 + [((3.5 − 3.0) × (1.9 − 1.0)) ÷ (2.0 − 1.0)]; = 3.0 + 0.45 = 3.45% (3) the producer’s contract interest rate, for the third and fourth years of the loan, of 8% is within 700 basis points of the 3.45% interest rate issued by the federal government on debt obligations that have maturities equal to the 1.9-year weighted average principal maturity of the payment schedule under the third and fourth years of the producer’s loan contract; therefore, none of the producer’s interest costs are considered to be non-allowable interest costs for the purposes of the definition non-allowable interest costs in subsection 1(1) of these Regulations. Current to June 20, 2022 Last amended on July 1, 2020 CUSMA Rules of Origin Regulations SCHEDULE 10 Generally Accepted Accounting Principles SCHEDULE 10 (Subparagraph 1(3)(f)(i) and Schedule 6) Generally Accepted Accounting Principles 1 Generally Accepted Accounting Principles means the recognized consensus or substantial authoritative support in the territory of a CUSMA country with respect to the recording of revenues, expenses, costs, assets and liabilities, disclosure of information and preparation of financial statements. These standards may be broad guidelines of general application as well as detailed standards, practices and procedures. 2 For the purposes of Generally Accepted Accounting Principles, the recognized consensus or authoritative support are referred to or set out in the following publications: (a) with respect to the territory of Canada, the CPA Canada Handbook, as updated from time to time; (b) with respect to the territory of Mexico, the Normas de Informacion Financiera, published by the Instituto Mexicano de Contadores Públicos A.C. (IMCP), including the boletines complementarios, as updated from time to time; and (c) with respect to the territory of the United States, Financial Accounting Standards Board (FASB) Accounting Standards Codification, as amended from time to time, and any interpretive guidance recognized by the American Institute of Certified Public Accountants (AICPA). Current to June 20, 2022 Last amended on July 1, 2020

CONSOLIDATION Commissioner’s Standing Orders (Employment Requirements) SOR/2014-292 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Commissioner’s Standing Orders (Employment Requirements) Interpretation 1 Definition of Act Basic Requirements 2 Basic requirements PART 1 Stoppage of Pay and Allowances 3 Definition of decision maker Notice to decision maker PART 2 Discharge and Demotion 5 Definition of decision maker Reasons other than contravention of Code of Conduct Designation of officer or person Notice of intent Contents of notice Meeting Access to information Decision PART 3 Members on Probation 13 Definition of decision maker Probationary period Notice of discharge Designation of officer or person Decision Current to June 20, 2022 ii Commissioner’s Standing Orders (Employment Requirements) TABLE OF PROVISIONS PART 4 Organization and Administration 18 Qualifications Medical examinations PART 5 Process for Redress 20 Redress for certain written decisions PART 6 Coming into Force 21 Registration Current to June 20, 2022 iv Registration SOR/2014-292 November 28, 2014 ROYAL CANADIAN MOUNTED POLICE ACT Commissioner’s Requirements) Standing Orders (Employment The Commissioner of the Royal Canadian Mounted Police, pursuant to section 9.1a and paragraphs 21(2)(a) to (g) b, (i)b, (j)b and (m)b of the Royal Canadian Mounted Police Actc, makes the annexed Commissioner’s Standing Orders (Employment Requirements). Ottawa, November 25, 2014 BOB PAULSON Commissioner of the Royal Canadian Mounted Police a R.S., c. 8 (2nd Supp.), s. 4 b S.C. 2013, c. 18, s. 14(2) c R.S., c. R-10 Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) Interpretation Definition of Act 1 In these Standing Orders, Act means the Royal Canadian Mounted Police Act. Basic Requirements Basic requirements 2 (1) For the purpose of these Standing Orders and subparagraph 22(2)(a)(i) of the Act, a member possesses the basic requirements for the carrying out of their duties if they (a) are legally authorized to possess a firearm; (b) hold a licence issued in Canada to operate a motor vehicle; and (c) have the required reliability status or security clearance. Prohibition against entry (2) A member who is subject to an order issued by a court or justice of the peace prohibiting or restricting entry into any place within the policing jurisdiction for which the member is responsible does not possess the basic requirements for the carrying out of their duties. PART 1 Stoppage of Pay and Allowances Definition of decision maker 3 For the purpose of this Part, decision maker means a member to whom the Commissioner has delegated the power to direct that a member’s pay and allowances be stopped under paragraph 22(2)(a) or (c) of the Act. Notice to decision maker 4 (1) If a member loses a basic requirement, is absent from duty without authorization or has left any assigned Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 1 Stoppage of Pay and Allowances Section 4 duty without authorization, the person in command of the member’s detachment must notify the decision maker for the member in writing as soon as feasible. Member recommended for discharge (2) If a member is recommended for discharge under paragraph 20.2(1)(d), (f) or (j) of the Act, the person making the recommendation must immediately notify the decision maker for the member in writing. Service of notice of intent (3) If, on receiving a notification under subsection (1) or (2), the decision maker intends to direct that the member’s pay and allowances be stopped, they must cause to be served on the member a notice to that effect. Contents of notice (4) The notice of intent must (a) set out the grounds on which the decision maker intends to make the decision; and (b) state that the member may, within 14 days after the day on which the notice is served, (i) provide a written response, or (ii) request, in writing, an extension of time to provide a written response. Consideration of response (5) The decision maker must consider any written response before deciding whether to direct that the member’s pay and allowances be stopped. Service of direction (6) If the decision maker directs that a member’s pay and allowances be stopped, the decision maker must make the direction in writing and cause the member to be served with a copy of the direction and the reasons for it. Duration (7) The direction takes effect immediately and remains in effect until the member (a) possesses the basic requirements for the carrying out of their duties, is no longer absent from duty without authorization or has returned to the assigned duty; or (b) is no longer the subject of the recommendation for discharge referred to in subsection (2). Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 1 Stoppage of Pay and Allowances Sections 4-6 Date of reinstatement of pay and allowances (8) The Commissioner may reinstate the pay and allowances of a member to the date of the stoppage of pay and allowances if the grounds for the stoppage no longer apply and if the circumstances leading to the stoppage were exceptional and beyond the member’s control. PART 2 Discharge and Demotion Definition of decision maker 5 For the purpose of this Part, decision maker means a person to whom the Commissioner has delegated the power (a) to revoke a person’s appointment under section 9.2 of the Act; (b) to recommend the discharge of a member under paragraph 20.2(1)(d), (f) or (j) of the Act; (c) discharge the member under paragraph 20.2(1)(e), (g) or (k) of the Act; or (d) demote the member under paragraph 20.2(1)(e) or (g) of the Act. Reasons other than contravention of Code of Conduct 6 For the purpose of paragraphs 20.2(1)(f) and (g) of the Act, reasons other than a contravention of any provision of the Code of Conduct include (a) having a disability, as defined in the Canadian Human Rights Act; (b) being absent from duty without authorization or having left an assigned duty without authorization; (c) being absent from duty as the result of being detained in custody or serving a period of imprisonment; (d) being in a conflict of interest other than one set out in the Code of Conduct; (e) no longer possessing a basic requirement for the carrying out of a member’s duties; and (f) being convicted of an offence that is punishable by indictment or that would be punishable by indictment if it occurred in Canada. Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 2 Discharge and Demotion Sections 7-8 Designation of officer or person 7 (1) The Commissioner may designate an officer or a person who holds an equivalent managerial position to be responsible for making a recommendation to a decision maker in respect of (a) a recommendation to discharge a member under paragraph 20.2(1)(d) or (f) of the Act; or (b) the discharge or demotion of a member under paragraph 20.2(1)(e) or (g) of the Act. Recommendation (2) If there is cause to make the recommendation, the designated officer or person must immediately make the recommendation in writing. Notice of intent 8 (1) A decision maker must cause a notice to be served on a member if the decision maker intends (a) to recommend the discharge of the member under paragraph 20.2(1)(d) or (f) of the Act; (b) to discharge or demote the member under paragraph 20.2(1)(e) or (g) of the Act; (c) to recommend the discharge of the member under paragraph 20.2(1)(j) of the Act; (d) to discharge the member under paragraph 20.2(1)(k) of the Act; or (e) to take corrective action in respect of an error, an omission or improper conduct that affected the Commissioner’s selection of the member for appointment under subsection 6(4) or 7(1) of the Act. Request for recusal (2) The member may, within 14 days after the day on which the notice of intent is served, request that the decision maker recuse themselves. The request must be in writing and include reasons. Decision on request for recusal (3) The decision maker must render a decision on the request for recusal as soon as feasible and cause a copy of the decision, including reasons for it, to be served on the member. If the decision maker allows the request, they must ask the Commissioner to select another decision maker. Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 2 Discharge and Demotion Sections 9-10 Contents of notice 9 (1) The notice of intent must set out (a) the action referred to in subsection 8(1) that the decision maker intends to take; (b) the grounds on which the decision maker intends to make the decision; and (c) the member’s rights under subsection (2). Member’s rights (2) The member may, within 14 days after the day on which the notice of intent is served, (a) provide a written response and, if one is provided, make a written request, with reasons, for a meeting with the decision maker for the purpose of making oral submissions; (b) provide a written response and request, in writing, an extension of time to make the request referred to in paragraph (a); or (c) request, in writing, an extension of time to provide the response and make the request referred to in paragraph (a). New information (3) If, after the notice of intent is served but before the decision maker makes a decision under subsection 12(1), new information that may be relevant comes to the attention of the decision maker, the decision maker must cause the member to be served with a copy of that information. The member may, within seven days after the day on which the copy is served, (a) provide a written response and, if one is provided, make a written request, with reasons, for a meeting with the decision maker for the purpose of making oral submissions; (b) provide a written response and request, in writing, an extension of time to make the request referred to in paragraph (a); or (c) request, in writing, an extension of time to provide the response and make the request referred to in paragraph (a). Meeting 10 (1) The decision maker may agree to meet with the member and, if a meeting is held, it must be held as soon as feasible. Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 2 Discharge and Demotion Sections 10-12 Means of meeting (2) Meetings may be held in person or by electronic means, as determined by the decision maker. Summary (3) At least two days before the date of the meeting, the member must provide the decision maker with a written summary of the intended oral submissions. Decision without meeting (4) The decision maker may make a decision without meeting with the member if the member fails to attend the meeting without reasonable cause. Access to information 11 (1) The member may submit a written request to the decision maker for access to any written or documentary information that is under the Force’s control, is relevant and is reasonably required by the member to respond to the notice of intent. Limits to access (2) The decision maker may grant access to the requested information only if (a) the disclosure of the information could not reasonably be expected to be injurious to the defence of Canada or any state allied or associated with Canada, as defined in subsection 15(2) of the Access to Information Act, or to the detection, prevention or suppression of subversive or hostile activities, as defined in that subsection; (b) the disclosure could not reasonably be expected to be injurious to law enforcement; (c) the disclosure is not contrary to a provision of any contract entered into by the Crown; (d) in the case of information about a person’s financial or personal affairs, the person’s interest or security does not outweigh the member’s interest in the information; and (e) the disclosure is not prohibited by law. Decision 12 (1) Once the decision maker has sufficient information, they must, after considering that information, make one of the following decisions: (a) retain the member; Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 2 Discharge and Demotion Sections 12-14 (b) revoke the member’s appointment under section 9.2 of the Act; (c) recommend the discharge of the member under paragraph 20.2(1)(d), (f) or (j) of the Act; (d) discharge the member under paragraph 20.2(1)(e), (g) or (k) of the Act; (e) demote the member under paragraph 20.2(1)(e) or (g) of the Act, subject to any conditions that the decision maker may impose. Service of decision (2) The decision maker must cause a copy of the decision, including the reasons for it, to be served on the member. Taking effect (3) The decision to demote or discharge a member other than a Deputy Commissioner takes effect immediately. A recommendation to discharge a Deputy Commissioner must be forwarded to the Governor in Council immediately after the expiry of the time referred to in section 36.1 of the Act. PART 3 Members on Probation Definition of decision maker 13 For the purpose of this Part, decision maker means a member to whom the Commissioner has delegated the power to discharge a member who is on probation. Probationary period 14 A member’s probationary period is two years, calculated without including any of the following: (a) a period of leave without pay; (b) any hours of leave with pay in excess of a total of 360 hours; (c) a period of full-time language training; (d) a period of suspension under section 12 of the Act; (e) a period during which the member is at work but is unable to perform the duties required of a member on probation; (f) a period during which the member is relieved from duty. Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 3 Members on Probation Sections 15-16 Notice of discharge 15 The notice period for the purpose of subsection 9.4(1) of the Act is 14 days. Designation of officer or person 16 (1) The Commissioner may designate an officer or a person who holds an equivalent managerial position to be responsible for recommending the discharge of a member on probation. Recommendation (2) If a member on probation has failed to demonstrate their suitability to continue to serve as a member, the designated officer or person must immediately recommend to the decision maker, in writing, that the member be discharged. Notice of intent (3) The decision maker must cause a notice of intent to be served on a member on probation if they intend to discharge the member under subsection 9.4(1) of the Act. Contents of notice (4) The notice of intent must set out (a) the grounds on which the decision maker intends to discharge the member; and (b) the member’s rights under subsection (5). Member’s rights (5) The member may, within 14 days after the day on which the notice of intent is served, (a) provide a written response; or (b) request, in writing, an extension of time to provide a written response. New information (6) If, after the notice of intent is served but before the decision maker makes a decision under subsection 17(1), new information that may be relevant comes to the attention of the decision maker, the decision maker must cause the member to be served with a copy of that information. The member may, within seven days after the day on which the copy is served, (a) provide a written response; or (b) request, in writing, an extension of time to provide a written response. Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 3 Members on Probation Sections 17-20 Decision 17 (1) Once the decision maker has sufficient information, they must, after considering that information, make one of the following decisions: (a) retain the member on probation, subject to any terms and conditions that the decision maker may impose; (b) discharge the member on probation. Service of decision (2) The decision maker must cause a copy of the decision, including the reasons for it, to be served on the member on probation. PART 4 Organization and Administration Qualifications 18 In addition to meeting the qualifications set out in section 9.1 of the Act, a person who is appointed as a member other than an officer must be proficient in one of the official languages of Canada and be 19 years of age or older. Medical examinations 19 A member who is required to undergo a medical examination or an assessment by a qualified person for the purpose of paragraph 20.2(1)(c) of the Act must (a) present themselves to the qualified person on the dates and at the times specified by that person, including for the purpose of any follow-up appointments; and (b) undergo any tests, examinations or other assessments required by the qualified person to establish the member’s ability to perform their duties or to participate in a conduct related proceeding, as the case may be. PART 5 Process for Redress Redress for certain written decisions 20 (1) A member who is aggrieved by one of the following written decisions may seek redress by means of an appeal of the decision in accordance with the Current to June 20, 2022 Commissioner’s Standing Orders (Employment Requirements) PART 5 Process for Redress Sections 20-21 Commissioner’s Standing Orders (Grievances and Appeals): (a) a written decision under section 9.2 of the Act to revoke a member’s appointment; (b) a written decision under subsection 9.4(1) of the Act to discharge a member while the member is on probation; (c) a written decision under paragraph 20.2(1)(e) or (g) of the Act to discharge or demote a member; (d) a written decision under paragraph 20.2(1)(k) of the Act to discharge a member; (e) a written decision under paragraph 22(2)(a) or (c) of the Act to direct that a member’s pay and allowances be stopped. Redress for directive (2) A member who is aggrieved by a directive to require the member to undergo a medical examination or assessment under paragraph 20.2(1)(c) of the Act may seek redress by means of an appeal of the directive in accordance with the Commissioner’s Standing Orders (Grievances and Appeals). Redress for other decisions, acts or omissions (3) A member who is aggrieved by any decision, act or omission that leads to one of the written decisions set out in subsection (1) or the directive set out in subsection (2) may seek redress by means of an appeal of the written decision or directive in accordance with the Commissioner’s Standing Orders (Grievances and Appeals). Effect of appeal (4) An appeal made under this section does not stay the execution of the written decisions or of the directive being appealed, or any related process. PART 6 Coming into Force Registration 21 These Standing Orders come into force on the day on which they are registered. Current to June 20, 2022

CONSOLIDATION Cannabis for Medical Purposes Remission Order SOR/2020-9 Current to June 20, 2022 Last amended on January 22, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on January 22, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on January 22, 2020 TABLE OF PROVISIONS Cannabis for Medical Purposes Remission Order Definitions Remission Retention of documents and information Coming into force Current to June 20, 2022 Last amended on January 22, 2020 ii Registration SOR/2020-9 January 9, 2020 CANNABIS ACT Cannabis for Medical Purposes Remission Order The Minister of Health, pursuant to subsection 144(1) of the Cannabis Acta, makes the annexed Cannabis for Medical Purposes Remission Order. Ottawa, January 6, 2020 Patricia Hajdu Minister of Health a S.C. 2018, c. 16 Current to June 20, 2022 Last amended on January 22, 2020 Cannabis for Medical Purposes Remission Order Definitions 1 The following definitions apply in this Order. cannabis revenue has the same meaning as in section 1 of the Cannabis Fees Order. (recettes tirées de la vente de cannabis) client has the same meaning as in subsection 1(2) of the Cannabis Regulations. (client) named responsible adult has the same meaning as in subsection 264(1) of the Cannabis Regulations. (responsable nommé) Remission 2 Remission is granted to a holder of a licence for sale for medical purposes and any other licence set out in column 1 of Schedule 2 to the Cannabis Fees Order of the fee paid or payable by the holder under subsection 7(1) or 8(2) of the Order if (a) all the cannabis sold during the applicable fiscal year under the licences for the same site is sold in Canada to a person that is a client or a named responsible adult or to which an exemption has been granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that is sold; and (b) the holder submits to the Minister (i) in the case where the applicable fiscal year ends before this Order comes into force, not later than 30 days after this Order comes into force, (A) a written request signed by the holder to remit the fee, and (B) a statement of the cannabis revenue for the applicable fiscal year with respect to those licences, including the amount received from the sale of cannabis in Canada and the amount paid for the purchase of cannabis that were used to determine the cannabis revenue, accompanied by a written document confirming that all those sales were made to a person that was, at the time of the sale, a client or a named responsible adult or to which an exemption had been, at the time Current to June 20, 2022 Last amended on January 22, 2020 Cannabis for Medical Purposes Remission Order Sections 2-3 of the sale, granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that was sold; and (ii) in any other case, (A) not later than 30 days after this Order comes into force, a written request signed by the holder to remit the fee indicating that the holder intends to sell all cannabis during the applicable fiscal year only in Canada to a person that is a client or a named responsible adult or to which an exemption has been granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that is sold, and (B) not later than April 30 following the applicable fiscal year, a statement of the cannabis revenue for the applicable fiscal year with respect to those licences, including the amount received from the sale of cannabis in Canada and the amount paid for the purchase of cannabis that were used to determine the cannabis revenue, accompanied by a written document confirming that all those sales were made to a person that was, at the time of the sale, a client or a named responsible adult or to which an exemption had been, at the time of the sale, granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that was sold. Retention of documents and information 3 The holder of a licence that submits a request under section 2 must retain the following for not less than seven years after the day on which they are prepared and in a manner that will enable an audit to be made in a timely manner: (a) documents or information stating the amount received from the sale of cannabis, the amount paid for the purchase of cannabis and the name of the person from which cannabis was purchased; and (b) documents or information confirming that all sales of cannabis under the licence were made in Canada to a person that was, at the time of the sale, a client or a named responsible adult or to which an Current to June 20, 2022 Last amended on January 22, 2020 Cannabis for Medical Purposes Remission Order Sections 3-4 exemption had been, at the time of the sale, granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that was sold. Coming into force 4 This Order comes into force on January 22, 2020. Current to June 20, 2022 Last amended on January 22, 2020

CONSOLIDATION Critical Habitat of the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus) Order SOR/2020-28 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Critical Habitat of the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus) Order 1 Application Coming into force Current to June 20, 2022 ii Registration SOR/2020-28 February 17, 2020 SPECIES AT RISK ACT Critical Habitat of the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus) Order Whereas the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus) is a wildlife species that is listed as an endangered species in Part 2 of Schedule 1 to the Species at Risk Acta; Whereas the recovery strategy that identified the critical habitat of that species has been included in the Species at Risk Public Registry; Whereas no portion of the critical habitat of that species that is specified in the annexed Order is in a place referred to in subsection 58(2)b of that Act; And whereas the Minister of Fisheries and Oceans is of the opinion that the annexed Order would affect an area in respect of which a wildlife management board is authorized by a land claims agreement to perform functions in respect of wildlife species and, pursuant to subsection 58(8) of that Act, has consulted the wildlife management board in question with respect to the Order; Therefore, the Minister of Fisheries and Oceans, pursuant to subsections 58(4) and (5) of the Species at Risk Acta, makes the annexed Critical Habitat of the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus) Order. Ottawa, February 13, 2020 a S.C. 2002, c. 29 b S.C. 2015, c. 10, s. 60 Current to June 20, 2022 Critical Habitat of the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus) Order La ministre des Pêc Bernadett Minister of Fishe Current to June 20, 2022 Critical Habitat of the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus) Order Application 1 Subsection 58(1) of the Species at Risk Act applies to the critical habitat of the Vananda Creek Limnetic Threespine Stickleback (Gasterosteus aculeatus), which is identified in the recovery strategy for that species that is included in the Species at Risk Public Registry. Coming into force 2 This Order comes into force on the day on which it is registered. Current to June 20, 2022

CONSOLIDATION Commissioner’s Standing Orders (Public Complaints) [Repealed, SOR/2014-293, s. 11] Current to June 20, 2022 Last amended on November 28, 2014 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on November 28, 2014. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on November 28, 2014 TABLE OF PROVISIONS Rules Respecting Public Complaints against the Royal Canadian Mounted Police Current to June 20, 2022 Last amended on November 28, 2014 ii

CONSOLIDATION Charitable Food Donations Antidumping and Countervailing Duty Remission Order SOR/98-536 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Charitable Food Donations Anti-dumping and Countervailing Duty Remission Order Definition Remission Conditions Coming into Force Current to June 20, 2022 ii Registration SOR/98-536 October 22, 1998 CUSTOMS TARIFF Charitable Food Donations Anti-dumping Countervailing Duty Remission Order P.C. 1998-1889 and October 22, 1998 His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 of the Customs Tariffa, hereby makes the annexed Charitable Food Donations Antidumping and Countervailing Duty Remission Order. a S.C. 1997, c. 36 Current to June 20, 2022 Charitable Food Donations Anti-dumping and Countervailing Duty Remission Order Definition 1 In this Order, food means food for human consumption but does not include alcoholic beverages or spirits. Remission 2 Subject to section 3, remission is hereby granted of all anti-dumping and countervailing duties paid or payable under the Special Import Measures Act on food donated by a non-resident of Canada to a “registered charity”, within the meaning of subsection 248(1) of the Income Tax Act. Conditions 3 Remission is granted on condition that: (a) the food is imported into Canada on or after the day on which this Order comes into force; (b) the registered charity is the importer of the food; (c) the food is for charitable distribution in Canada; (d) the food is not for sale in Canada; and (e) a claim for remission is made to the Minister of National Revenue within two years after the date on which the food is accounted for under section 32 of the Customs Act. Coming into Force 4 This Order comes into force on the day on which it is registered. Current to June 20, 2022

CONSOLIDATION Champagne and Aishihik First Nations (GST) Remission Order SI/2000-102 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Champagne and Aishihik First Nations (GST) Remission Order 1 Interpretation Remission Coming into Force Current to June 20, 2022 ii Registration SI/2000-102 November 8, 2000 FINANCIAL ADMINISTRATION ACT Champagne and Remission Order P.C. 2000-1665 Aishihik First Nations (GST) October 23, 2000 Her Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to subsection 23(2)a of the Financial Administration Act, hereby makes the annexed Champagne and Aishihik First Nations (GST) Remission Order. a S.C. 1991, c. 24, s. 7(2) Current to June 20, 2022 Champagne and Aishihik First Nations (GST) Remission Order Interpretation 1 The definitions in this section apply in this Order. agreement means the Champagne and Aishihik First Nations Self-Government Agreement signed on May 29, 1993, as it read on November 2, 2000. (accord) person has the same meaning as in subsection 123(1) of the Excise Tax Act. (personne) Remission 2 Remission is hereby granted to a person, to the extent and in the manner that a refund of tax paid by the person is provided for in sections 15.7 to 15.11 of the agreement, of tax under Part IX of the Excise Tax Act that was paid by the person during the period beginning on October 1, 1997 and ending on October 31, 2000, on condition that no refund of that tax is payable under section 18.1 of the Yukon First Nations Self-Government Act. Coming into Force 3 This Order comes into force on November 2, 2000. Current to June 20, 2022

CONSOLIDATION Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation SOR/2002-48 Current to June 20, 2022 Last amended on July 22, 2015 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 22, 2015. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 22, 2015 TABLE OF PROVISIONS Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation SCHEDULE Current to June 20, 2022 Last amended on July 22, 2015 ii Registration SOR/2002-48 January 17, 2002 FARM PRODUCTS AGENCIES ACT Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation ADRIENNE CLARKSON [L.S.] Canada Elizabeth the Second, by the Grace of God of the United Kingdom, Canada and Her other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith. To all to Whom these Presents shall come or whom the same may in any way concern, Greeting: MORRIS ROSENBERG Deputy Attorney General A Proclamation Whereas subsection 39(1) of the Farm Products Agencies Act provides that the Governor in Council may, by proclamation, establish a promotion-research agency with powers relating to one or more farm products, where the Governor in Council is satisfied that the majority of the aggregate of the producers or, where the import trade in one or more farm products is to be included, the majority of the aggregate of the producers and importers, of all of those farm products, in Canada or in the region to which the proclamation relates, is in favour of the establishment of such an agency; And Whereas the Governor in Council is satisfied that a majority of the aggregate of the producers and importers of beef cattle, beef and beef products in Canada is in favour of the establishment of a promotion-research agency; Now Know You that We, by and with the advice of our Privy Council for Canada and pursuant to Order in Council P.C. 2001-2352 of December 13, 2001, do by this Our Proclamation (a) establish a promotion-research agency, to be known as the Canadian Beef Cattle Research, Market Development and Promotion Agency, consisting of 16 members appointed in the manner and for the terms as set out in the annexed schedule, Current to June 20, 2022 Last amended on July 22, 2015 Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation (b) specify that the manner of designation of the chairman and vice-chairman of the Canadian Beef Cattle Research, Market Development and Promotion Agency, the manner of appointment and term of temporary substitute members of the Agency and the place within Canada where the head office of the Agency is to be situated are as set out in the annexed schedule, (c) designate that the farm products in relation to which the Canadian Beef Cattle Research, Market Development and Promotion Agency may exercise its powers are beef cattle, beef and beef products as defined in the annexed schedule, and (d) specify that the terms of the promotion-research plan that the Canadian Beef Cattle Research, Market Development and Promotion Agency is empowered to implement are as set out in the annexed schedule; And Know You further that this Proclamation may be cited as the Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation. Of All Which Our Loving Subjects and all others whom these Presents may concern are hereby required to take notice and to govern themselves accordingly. In Testimony Whereof, We have caused this Our Proclamation to be published and the Great Seal of Canada to be hereunto affixed. Witness: Our Right Trusty and Well-beloved Adrienne Clarkson, Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit, Governor General and Commander-in-Chief of Canada. At Our Government House, in Our City of Ottawa, this seventeenth day of January in the year of Our Lord two thousand and two and in the fiftieth year of Our Reign. By Command, V. PETER HARDER Deputy Registrar General of Canada Current to June 20, 2022 Last amended on July 22, 2015 Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation SCHEDULE SCHEDULE Interpretation 1 The following definitions apply in this schedule. Act means the Farm Products Agencies Act. (Loi) Agency means the Canadian Beef Cattle Research, Market Development and Promotion Agency established by this Proclamation. (Office) beef means flesh of beef cattle. (bœuf) beef cattle means live domesticated bulls, cows, steers, heifers and calves of the bovine species that are marketed for the production of beef or beef products. The expression includes beef breeding stock, veal calves, cull cows and dairy cattle marketed for slaughter, and excludes dairy breeding stock and other cattle marketed for dairy purposes. (bovins de boucherie) beef products means edible products produced in whole or in part from beef. (produits du bœuf) marketing, in relation to beef cattle, beef and beef products, means selling and offering for sale and buying, pricing, assembling, packing, processing, transporting, storing and any other act necessary to prepare the farm product in a form or to make it available at a place and time for purchase for consumption or use. (commercialisation) Plan means the promotion and research plan the terms of which are set out in Part 2. (Plan) province means a province referred to in the definition provincial cattle association. (province) provincial cattle association means, in respect of the Province of (a) Ontario, the Beef Farmers of Ontario; (b) Quebec, the Fédération des producteurs de bovins du Québec; (c) Nova Scotia, the Nova Scotia Cattle Producers; (d) New Brunswick, the New Brunswick Cattle Producers; (e) Manitoba, The Manitoba Cattle Producers Association; (f) British Columbia, the Cattle Industry Development Council; (g) Prince Edward Island, the Prince Edward Island Cattle Producers; (h) Saskatchewan, the Saskatchewan Cattlemen’s Association; (i) Alberta, the Alberta Beef Producers; and Current to June 20, 2022 Last amended on July 22, 2015 Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation SCHEDULE (j) Newfoundland and Labrador, the Newfoundland and Labrador Cattlemen’s Association. (association provinciale de producteurs de bovins) PART 1 Agency 2 The 16 members of the Agency are to be elected by the delegates at the Agency’s Annual Forum in the following manner: (a) one member is to be elected to represent the primary producers of each of the following provinces from among the candidates who are nominated by the provincial cattle association of those provinces: (i) Ontario, (ii) Quebec, (iii) Nova Scotia, (iv) New Brunswick, (v) Manitoba, (vi) British Columbia, (vii) Prince Edward Island, and (viii) Saskatchewan; (b) two members are to be elected to represent the primary producers of Alberta from among the candidates who are nominated by the provincial cattle association of Alberta; (c) one member is to be elected to represent importers from among the candidates who are nominated by the Canadian Association of Importers and Exporters Inc.; (d) one member is to be elected to represent the retail and food service sector from among the candidates who are employed in that sector and who are nominated by the delegates at the Annual Forum, and one temporary substitute member is to be elected by those delegates from among the candidates who is to hold office until the next Annual Forum, if the member who represents the retail and food service sector resigns or dies, or to act during any period in which that member is unable to act; and (e) four members are to be elected to collectively represent the beef and veal processors, traders, brokers and exporters from among the candidates who are nominated by the Canadian Meat Council. Current to June 20, 2022 Last amended on July 22, 2015 Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation SCHEDULE 3 A member holds office for a two-year term beginning on the last day of the Annual Forum at which the member is elected. 4 If a member resigns or dies, the association or council that nominated the member is to appoint a temporary substitute member to hold office until the next Annual Forum, and if a member is unable to act, the association or council is to appoint a temporary substitute member to act during the period that the member is unable to act. 5 [Repealed, SOR/2009-134, s. 1] 6 (1) The members of the Agency are, at their first meeting and, after that, at the first meeting after each Annual Forum, to elect from among themselves a chair and a vice-chair. (2) If the chair and vice-chair resign their office or cease to be members of the Agency, or if one resigns and the other ceases to be a member, the members of the Agency are, at their next meeting, to elect from among themselves a new chair and vice-chair. (3) [Repealed, SOR/2009-134, s. 2] 7 The head office of the Agency is to be situated in the City of Calgary, in the Province of Alberta. PART 2 Terms of the Plan Promotion and Research 8 The Agency is authorized to (a) promote the marketing and production of beef cattle, beef and beef products for the purposes of interprovincial, export and import trade; and (b) conduct and promote research activities related to those farm products. Annual Business Program 9 The Agency shall annually submit to the Council a business program that sets out a detailed description of all the proposed business and activities of the Agency for a 12 month period, including all relevant information to enable the Council to determine if (a) the proposed business and activities of the Agency are consistent with section 8 and the object of the Agency described in section 41 of the Act; and (b) any existing or proposed orders or regulations referred to in subsection 10(1) are necessary for the implementation or administration of the Plan. Current to June 20, 2022 Last amended on July 22, 2015 Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation SCHEDULE Levies and Charges 10 (1) The Agency may, for the purpose of implementation or administration of the Plan, (a) by order or regulation, impose levies or charges on persons engaged in the marketing of beef cattle in interprovincial or export trade; and (b) by order or regulation, impose levies or charges on persons engaged in the importation of beef cattle, beef or beef products into Canada. (2) An order or regulation may classify persons into groups, specify the levies or charges, if any, payable by members of each such group and provide for the manner of collection of the levies or charges. (3) The Agency shall retain moneys received from the levies or charges on persons engaged in the importation of beef cattle, beef or beef products into Canada in a separate account. (4) Levies or charges imposed by orders or regulations of the Agency that are unpaid 30 days after they were due become a debt payable to the Agency. (5) The Agency may, with the concurrence of a provincial cattle association, appoint that association or any other person to collect on the Agency’s behalf the levies or charges imposed by any order or regulation. 11 [Repealed, SOR/2015-201, s. 4] Cooperation 12 The Agency shall take all reasonable steps to promote a high degree of cooperation among itself, the Canadian Cattlemen’s Association, each provincial cattle association, the Canadian Meat Council, the Canadian Association of Importers and Exporters Inc., and importers of beef cattle, beef and beef products into Canada. Review of the Plan 13 (1) The Agency shall hold a meeting within five years after the coming into force of this Proclamation, and every five years after that, for the purpose of reviewing the terms and effectiveness of the Plan and determining whether or not any modifications are required to facilitate the carrying out by the Agency of its object described in section 41 of the Act. (2) Within three months after the date of the meeting referred to in subsection (1), the Agency shall file a written report of its review and any recommendations for modifications with the Council, the Canadian Cattlemen’s Association, the Current to June 20, 2022 Last amended on July 22, 2015 Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation SCHEDULE provincial cattle associations, the Canadian Meat Council and the Canadian Association of Importers and Exporters Inc. Section 42 Powers 14 Nothing in this Part affects the vesting of powers set out in section 42 of the Act in the Agency. SOR/2005-102, ss. 1, 2; SOR/2009-134, ss. 1, 2; SOR/2015-201, ss. 1 to 4. Current to June 20, 2022 Last amended on July 22, 2015

CONSOLIDATION Canada Customs and Revenue Agency Regulations SOR/2004-8 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Canada Customs and Revenue Agency Regulations Block Transfer Cessation of Effect Coming into Force Current to June 20, 2022 ii Registration SOR/2004-8 January 23, 2004 PUBLIC SERVICE EMPLOYMENT ACT Canada Customs and Revenue Agency Regulations P.C. 2004-25 January 23, 2004 Her Excellency the Governor General in Council, on the recommendation of the Prime Minister, pursuant to paragraph 36(1)(b) of the Public Service Employment Act, hereby makes the annexed Canada Customs and Revenue Agency Regulations. Current to June 20, 2022 Canada Customs and Revenue Agency Regulations Block Transfer 1 Subsections 37.3(1) and (2) of the Public Service Employment Act apply to the portion of the Public Service known as Canada Customs and Revenue Agency. Cessation of Effect 2 These Regulations cease to have effect at 00:00:03, January 24, 2004. Coming into Force 3 These Regulations come into force at 00:00:01, January 24, 2004. Current to June 20, 2022

CONSOLIDATION Commonwealth Caribbean Countries Tariff Rules of Origin Regulations SOR/98-36 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Commonwealth Caribbean Countries Tariff Rules of Origin Regulations 1 Interpretation Originating Goods Direct Shipment Repeal Coming into Force Current to June 20, 2022 ii Registration SOR/98-36 December 29, 1997 CUSTOMS TARIFF Commonwealth Caribbean Countries Tariff Rules of Origin Regulations P.C. 1997-2007 December 29, 1997 His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs Tariffa, hereby makes the annexed Commonwealth Caribbean Countries Tariff Rules of Origin Regulations. a S.C. 1997, c. 36 Current to June 20, 2022 Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Interpretation 1 In these Regulations, beneficiary country means a country that is a beneficiary of the Commonwealth Caribbean Countries Tariff. Originating Goods 2 (1) A good originates in a beneficiary country if the good is (a) a mineral good extracted from the soil or the seabed of the country; (b) a vegetable good harvested in the country; (c) a live animal born and raised in the country; (d) a good obtained in the country from a live animal; (e) a good obtained by hunting or fishing in the country; (f) a good derived from sea fishing or other marine goods taken from the sea by a vessel of the country; (g) a product made on board a factory ship of the country exclusively from products referred to in paragraph (f); (h) waste and scrap derived from manufacturing facilities of the country; (i) used goods of the country imported into Canada for use only for the recovery of raw materials; or (j) goods produced in the country exclusively from a product referred to in any of paragraphs (a) to (h). (2) Goods originate in a beneficiary country if the value of the materials, parts or products originating outside the beneficiary country or in an undetermined location and used in the manufacture or production of the goods amounts to not more than 40% of the ex-factory price of the goods as packed for shipment to Canada. Current to June 20, 2022 Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Originating Goods Sections 2-6 (3) For the purposes of subsection (2), the following are deemed to have originated in the beneficiary country (a) any materials, parts or products used in the manufacture or production of the goods referred to in that subsection and originating in any other beneficiary country or from Canada, and (b) any packing required for the transportation of the goods, excluding packing in which the goods are ordinarily sold for consumption in the beneficiary country. 3 (1) For the purpose of determining the origin of goods, each good in a shipment shall be considered separately, except that (a) if a group, set or assembly of goods is classified in one item, the group, set or assembly shall be considered to be one good, and (b) tools, parts and accessories (i) that are imported with a good, (ii) that constitute the standard equipment customarily included in the sale of a good of that kind, and (iii) the price of which is included in the price of the good and for which no separate charge is made, shall be considered as forming a whole with the good. (2) An unassembled good that is imported in more than one shipment because it is not feasible for transport or production reasons to import it in one shipment shall be considered to be one good. Direct Shipment 4 Goods are entitled to the Commonwealth Caribbean Countries Tariff only if the goods are shipped directly to Canada, with or without transhipment, from a beneficiary country. Repeal 5 [Repeal] Coming into Force 6 These Regulations come into force on January 1, 1998. Current to June 20, 2022

CONSOLIDATION Cost of Borrowing (Canadian Insurance Companies) Regulations SOR/2001-102 Current to June 20, 2022 Last amended on March 16, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on March 16, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on March 16, 2020 TABLE OF PROVISIONS Cost of Borrowing (Canadian Insurance Companies) Regulations 1 Interpretation Application Cost of Borrowing Calculation Annual Interest Rate Included and Excluded Charges Disclosure — General Manner Timing of Initial Disclosure Disclosure — Content Fixed Interest Loans for a Fixed Amount Variable Interest Loans for a Fixed Amount Lines of Credit Credit Card Applications Credit Cards Changes in Circumstances Amendments to Credit Agreements Renewals of Mortgages or Hypothecs Waiver of Payments Current to June 20, 2022 Last amended on March 16, 2020 ii Cost of Borrowing (Canadian Insurance Companies) Regulations TABLE OF PROVISIONS Cancellation of Optional Services Prepayment of Loans Default Charges Advertising Loans for a Fixed Amount Lines of Credit Credit Cards Interest-free Periods Transitional Repeal Coming into Force SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 Current to June 20, 2022 Last amended on March 16, 2020 iv Registration SOR/2001-102 March 15, 2001 INSURANCE COMPANIES ACT Cost of Borrowing (Canadian Insurance Companies) Regulations P.C. 2001-368 March 15, 2001 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 479 to 488a and 703b of the Insurance Companies Actc, hereby makes the annexed Cost of Borrowing (Canadian Insurance Companies) Regulations. a S.C. 1997, c. 15, ss. 256 to 262 b S.C. 1999, c. 31, s. 145 c S.C. 1991, c. 47 Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Interpretation 1 The definitions in this section apply in these Regulations. Act means the Insurance Companies Act. (Loi) APR means the cost of borrowing for a loan under a credit agreement expressed as an annual rate on the principal referred to in subsection 3(1). (TAC) borrower includes a person to whom a loan is proposed to be made and a holder, or an applicant to become a holder, of a credit card. (emprunteur) credit agreement includes an agreement for a line of credit, a credit card or any kind of loan. (convention de crédit) disbursement charge means a charge, other than one referred to in subsection 5(1), to recover an expense incurred by a company to arrange, document, insure or secure a credit agreement. It includes a charge referred to in paragraphs 5(2)(c) and (f) to (h). (frais de débours) hypothec means a hypothec on immovable property. (hypothèque) principal means the amount borrowed under a credit agreement but does not include any cost of borrowing. (capital) public index means an interest rate, or a variable base rate for an interest rate, that is published at least weekly in a newspaper or magazine of general circulation, or in some media of general circulation or distribution, in areas where borrowers whose credit agreements are governed by that interest rate reside. (indice publié) Application 2 These Regulations apply to credit agreements, other than a credit agreement entered into (a) for business purposes of a borrower; (b) with a borrower that is not a natural person; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Application Sections 2-3 (c) under the terms of the Canada Student Loans Act; or (d) under the terms of any Act of Parliament or of the legislature of a province that relates to student loans and that requires the rate of interest or the discount that may apply to the borrower to be disclosed to the borrower. SOR/2009-262, s. 1. Cost of Borrowing Calculation 3 (1) For the purpose of section 481 of the Act, the cost of borrowing for a loan under a credit agreement, other than a loan obtained through the use of a credit card or line of credit, is to be expressed as an annual rate on the principal, as follows: APR = (C/(T×P)) × 100 where APR is the annual percentage rate cost of borrowing; C is an amount that represents the cost of borrowing within the meaning of section 5 over the term of the loan; P is the average of the principal of the loan outstanding at the end of each period for the calculation of interest under the credit agreement, before subtracting any payment that is due at that time; and T is the term of the loan in years, expressed to at least two decimal points of significance. (2) For the purpose of the APR calculation under subsection (1), (a) the APR may be rounded off to the nearest eighth of a per cent; (b) each instalment payment made on a loan must be applied first to the accumulated cost of borrowing and then to the outstanding principal; (c) a period of (i) one month is 1/12 of a year, (ii) one week is 1/52 of a year, and (iii) one day is 1/365 of a year; (d) if the annual interest rate underlying the calculation is variable over the period of the loan, it must be Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Cost of Borrowing Calculation Sections 3-5 set as the annual interest rate that applies on the day that the calculation is made; (e) if there are no instalment payments under a credit agreement, then the APR must be calculated on the basis that the outstanding principal is to be repaid in one lump sum at the end of the term of the loan; and (f) a credit agreement for an amount that comprises, in whole or in part, an outstanding balance from a prior credit agreement is a new credit agreement for the purpose of the calculation. (3) For the purpose of section 481 of the Act, the cost of borrowing for a loan obtained under a credit card agreement or line of credit is to be expressed as an annual rate, as follows: (a) if the loan has a fixed annual interest rate, that annual interest rate; or (b) if the loan has a variable interest rate, the annual interest rate that applies on the date of the disclosure. Annual Interest Rate 4 The APR for a credit agreement is the annual interest rate if there is no cost of borrowing other than interest. Included and Excluded Charges 5 (1) Subject to subsection (2), the cost of borrowing for a loan under a credit agreement, other than an agreement for a credit card or line of credit, consists of all the costs of borrowing under the loan over its term, in particular the interest or discount that applies to the loan in accordance with paragraph 479(a) of the Act, and including the following charges: (a) administrative charges, including charges for services, transactions or any other activity in relation to the loan; (b) charges for the services, or disbursements, of a lawyer or notary that a company required the borrower to retain; (c) insurance charges other than those excluded under paragraphs (2)(a), (f) and (h); Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Cost of Borrowing Included and Excluded Charges Section 5 (d) charges for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the company to the broker; and (e) charges for appraisal, inspection or surveying services, other than those mentioned in paragraph (2)(g), related to property that is security for a loan, if those services are required by the company. (2) The cost of borrowing for a loan does not include (a) charges for insurance on the loan if (i) the insurance is optional, or (ii) the borrower is its beneficiary and the amount insured reflects the value of an asset that is security for the loan; (b) charges for an overdraft; (c) fees paid to register documents or obtain information from a public registry about security interests related to property given as security; (d) penalty charges for the prepayment of a loan; (e) charges for the services, or disbursements, of a lawyer or notary, other than those mentioned in paragraph (1)(b); (f) charges for insurance against defects in title to real or immovable property, if the insurance is paid for directly by the borrower; (g) charges for appraisal, inspection or surveying services provided directly to the borrower in relation to property that is security for a loan; (h) charges for insurance against default on a high-ratio mortgage or hypothec; (i) fees to maintain a tax account that are (i) required for a mortgage or hypothec referred to in paragraph (h), or (ii) optional; (j) any fee to discharge a security interest; or (k) default charges. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — General Section 6 Disclosure — General Manner 6 (1) For the purpose of subsection 480(1) of the Act, a company that grants credit must, in writing, provide the borrower with a disclosure statement that provides the information required by these Regulations to be disclosed. (2) A disclosure statement may be a separate document or may be part of a credit agreement or an application for a credit agreement. (2.1) For a disclosure statement that is part of a credit agreement in respect of a loan, a line of credit or a credit card or an application for a credit card, (a) the disclosure statement must be presented in a consolidated manner in a single location in that agreement or application; and (b) the applicable information box, as set out in one of Schedules 1 to 5, containing the information referred to in that Schedule, must be presented at the beginning of the agreement or application. (2.2) For a disclosure statement that is separate from the credit agreement or the application, (a) the disclosure statement must be provided before entering into the agreement or together with the agreement or the application; and (b) the applicable information box, as set out in one of Schedules 1 to 5, containing the information referred to in that Schedule, must be presented at the beginning of the disclosure statement. (2.3) Numbers that are set out in the information box, including numbers that refer to an interest rate, a time period, a date or a dollar amount, are not required to be repeated in the disclosure statement but may instead be referenced in it. (2.4) In order to maximize its legibility, the information in the information box must be presented with (a) text in an easily readable font style and font size of at least (i) 12 points, with bold font for titles and numbers, including numbers that refer to an interest rate, a time period, a date or a dollar amount, and Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — General Manner Sections 6-6.1 (ii) 10 points for any other text; (b) standard spacing between words and characters, such that the text does not appear to be in a font smaller than a 10-point font; (c) margins above, below and to either side of the text so that white space is provided around the text and the text is clearly visible; and (d) dark text on a light background in order to maximize the contrast so that the text is clearly visible. (3) Information disclosed in a disclosure statement may be based on an assumption or estimate if the assumption or estimate is reasonable and the information disclosed by it (a) cannot be known by the company when it makes the statement; and (b) is identified to the borrower as an assumption or estimate. (4) Any disclosure that is required to be made by a company under these Regulations must be made in language, and presented in a manner, that is clear, simple and not misleading. (5) [Repealed, SOR/2009-262, s. 2] (6) A disclosure statement that is sent to the borrower by mail is considered to be provided to the borrower on the fifth business day after the postmark date. SOR/2009-262, s. 2; SOR/2014-273, s. 27(F); SOR/2020-47, s. 26. 6.1 (1) Subject to subsections (2) and (3), if a company enters into a credit agreement with two or more borrowers, it must provide the disclosure statement referred to in subsection 6(1) to all of the borrowers. (2) If all of the borrowers have consented, orally or in writing, in paper or electronic form, to the provision of the disclosure statement to one of the borrowers on their behalf, the company must provide the statement to that borrower. (3) If two or more but not all of the borrowers have consented, orally or in writing, in paper or electronic form, to the provision of the disclosure statement on their behalf to one of the consenting borrowers, the company may provide the statement to that borrower on their behalf, if it also provides the statement to every borrower that has not so consented. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — General Manner Sections 6.1-8 (4) If the consent referred to in subsection (2) or (3) is given orally by a borrower, the company must provide confirmation of that consent to the borrower in writing, in paper or electronic form. SOR/2009-262, s. 3; SOR/2020-47, s. 27. Timing of Initial Disclosure 7 (1) A company that proposes to enter into a credit agreement with a borrower must provide the borrower with the initial disclosure statement required by these Regulations on or before the earlier of the making of a payment, other than a disbursement charge, in relation to the credit agreement by the borrower and (a) two clear business days before the entering into the credit agreement by the borrower and the company, in the case of a credit agreement for a mortgage or hypothec; or (b) the entering into the credit agreement by the borrower and the company, in any other case. (2) Paragraph (1)(a) does not apply if (a) the borrower consents to being provided with the initial disclosure statement for the credit agreement in accordance with paragraph (1)(b); (b) the borrower obtains independent legal advice; (c) a rescission period of at least two clear business days is provided in the credit agreement; or (d) favourable terms that reduce the cost of borrowing are provided in the credit agreement. SOR/2009-262, s. 4; SOR/2014-273, s. 28(F); SOR/2016-142, s. 14; SOR/2020-47, s. 28. Disclosure — Content Fixed Interest Loans for a Fixed Amount 8 (1) A company that enters into a credit agreement for a loan for a fixed interest rate for a fixed amount, to be repaid on a fixed future date or by instalment payments, must provide the borrower with an initial disclosure statement that includes the following information: (a) the principal amount of the loan; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Fixed Interest Loans for a Fixed Amount Section 8 (b) the amount of the advance, or any advances, of the principal and when it is, or they are, to be made; (c) the total amount of all payments; (d) the cost of borrowing over the term of the loan, expressed as an amount; (e) the term of the loan, and the period of amortization if different from the term; (f) the annual interest rate and the circumstances under which it is compounded, if any; (g) the APR, when it differs from the annual interest rate; (h) the date on and after which interest is charged and information concerning any period during which interest does not accrue; (i) the amount of each payment and when it is due; (j) the fact that each payment made on a loan must be applied first to the accumulated cost of borrowing and then to the outstanding principal; (k) information about any optional service in relation to the credit agreement that the borrower accepts, the charges for each optional service and the conditions under which the borrower may cancel the service if that information is not disclosed in a separate statement before the optional service is provided; (l) the disclosure required by paragraph 482(1)(a) of the Act, including a description of any components that comprise a formula to calculate a rebate, charge or penalty in the event that the borrower exercises the right to repay the amount borrowed before the maturity of the loan and, if section 17 applies, the formula set out in subsection 17(4); (m) the disclosure required by paragraph 482(1)(b) of the Act, including default charges that may be imposed under section 18; (n) the property, if any, over which the company takes a security interest under the credit agreement; (o) any charge for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the company to the broker; (p) the existence of a fee to discharge a security interest and the amount of the fee on the day that the statement was provided; and Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Fixed Interest Loans for a Fixed Amount Sections 8-9 (q) the nature and amount of any other charge, other than interest charges. (2) If the missing of a scheduled instalment payment or the imposition of a default charge for a missed scheduled instalment payment increases the outstanding balance of a loan referred to in subsection (1) with the result that each subsequently scheduled instalment payment does not cover the interest accrued during the period for which it was scheduled, the company must, at most 30 days after the missed payment or the imposition of the default charge, provide the borrower with a subsequent disclosure statement that describes the situation and its consequences. Variable Interest Loans for a Fixed Amount 9 (1) A company that enters into a credit agreement for a loan with a variable interest rate for a fixed amount, to be repaid on a fixed future date or by instalment payments, must provide an initial disclosure statement that includes the following information in addition to that required by section 8: (a) the annual rate of interest that applies on the date of the disclosure; (b) the method for determining the annual interest rate and when that determination is made; (c) the amount of each payment based on the annual interest rate that applies on the date of the disclosure and the dates when those payments are due; (d) the total amount of all payments and of the cost of borrowing based on that annual interest rate; (e) if the loan is to be paid by instalment payments and the amount to be paid is not adjusted automatically to reflect changes in the annual interest rate that apply to each instalment payment, (i) the triggering annual interest rate above which the amount paid under a scheduled instalment payment on the initial principal does not cover the interest due on the instalment payment, and (ii) the fact that negative amortization is possible; and (f) if the loan does not have regularly scheduled payments, (i) the conditions that must occur for the entire outstanding balance, or part of it, to become due, or Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Variable Interest Loans for a Fixed Amount Sections 9-10 (ii) which provisions of the credit agreement set out those conditions. (2) If the variable interest rate for the loan is determined by adding or subtracting a fixed percentage rate of interest to or from a public index that is a variable rate, the company must, at least once every 12 months, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the annual interest rate at the beginning and end of the period covered by the disclosure; (b) the outstanding balance at the beginning and end of the period covered by the disclosure; and (c) the amount of each instalment payment due under a payment schedule and the time when each payment is due, based on the annual interest rate that applies at the end of the period covered by the disclosure. (3) If the variable interest rate for the loan is determined by a method other than that referred to in subsection (2), the company must, at most 30 days after increasing the annual interest rate by more than 1% above the most recently disclosed rate, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the new annual interest rate and the date on which it takes effect; and (b) the amount of each instalment payment and the time when each payment is due, for payments that are affected by the new annual interest rate. Lines of Credit 10 (1) A company that enters into a credit agreement for a line of credit must provide the borrower with an initial disclosure statement that includes the following information: (a) the initial credit limit, if it is known at the time the disclosure is made; (b) the annual interest rate, or the method for determining it if it is variable; (c) the nature and amounts of any non-interest charges; (d) the minimum payment during each payment period or the method for determining it; (e) each period for which a statement of account is to be provided; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Lines of Credit Section 10 (f) the date on and after which interest accrues and information concerning any grace period that applies; (g) the particulars of the charges or penalties referred to in paragraph 482(1)(b) of the Act, including default charges that may be imposed under section 18 of these Regulations; (h) the property, if any, over which the company takes a security interest under the credit agreement; (i) information about any optional service in relation to the credit agreement that the borrower accepts, the charges for each optional service and the conditions under which the borrower may cancel the service if that information is not disclosed in a separate statement before the optional service is provided; (j) a local or toll-free telephone number, or a telephone number with a prominent indication that collect calls are accepted, that the borrower may use to get information about the account during the company’s regular business hours; and (k) any charge for a broker, if the broker’s fees are included in the amount borrowed and are paid directly by the company to the broker. (2) If the initial credit limit is not known when the initial disclosure statement is made, the company must disclose it in (a) the first statement of account provided to the borrower; or (b) a separate statement that the borrower receives on or before the date on which the borrower receives that first statement of account. (3) Subject to subsections (4) and (5), the company must, at least once a month, provide the borrower with a subsequent disclosure statement that contains the following information: (a) the period covered and the opening and closing balances in the period; (b) an itemized statement of account that discloses each amount credited or charged, including interest, and the dates when those amounts were posted to the account; (c) the sum for payments and the sum for credit advances and non-interest and interest charges; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Lines of Credit Sections 10-11 (d) the annual interest rate that applied on each day in the period and the total of interest charged under those rates in the period; (e) the credit limit and the amount of credit available at the end of the period; (f) the minimum payment and its due date; (g) the borrower’s rights and obligations regarding any billing error that may appear in the statement of account; and (h) a local or toll-free telephone number, or a telephone number with a prominent indication that collect calls are accepted, that the borrower may use to get information about the account during the company’s regular business hours. (4) The subsequent periodic disclosure statement is not required to be provided for a period during which there have been no advances or payments and (a) there is no outstanding balance at the end of the period; or (b) the borrower has notice that their credit agreement has been suspended or cancelled due to default and the company has demanded payment of the outstanding balance. (5) The subsequent periodic disclosure statement may be provided once in a three-month period, either in respect of that period or in respect of the last month of that period, if, during that period, (a) there have been no advances or payments; (b) there is an outstanding balance of less than $10; and (c) no interest or fee is being charged or accrued. SOR/2009-262, s. 5. Credit Card Applications 11 (1) A company that issues credit cards and that distributes an application form for credit cards must specify the following information in the form or in a document accompanying it, including the date on which each of the matters mentioned takes effect: (a) in the case of a credit card with a (i) fixed rate of interest, the annual interest rate, or Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Credit Card Applications Sections 11-12 (ii) variable interest rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the public index and the fixed percentage rate to be added or subtracted from it; (b) the day on and after which interest accrues and information concerning any grace period that applies; and (c) the amount of any non-interest charges. (2) If the information box set out in Schedule 4, containing the information required by paragraph 6(2.1)(b) or (2.2)(b), as applicable, is included in an application form for a credit card or accompanies that application form, the company is considered to have met the requirements of subsection (1). (3) If an applicant for a credit card applies by telephone or any electronic means, the company must disclose to them the information required by paragraphs (1)(a) to (c) at the time of the application. (4) If a company that issues credit cards solicits applications for them in person, by mail, by telephone or by any electronic means, the information required by paragraphs (1)(a) and (c) must be disclosed at the time of the solicitation. SOR/2009-262, s. 6; SOR/2014-273, s. 29(F). Credit Cards 12 (1) A company that enters into a credit agreement for a credit card must provide the borrower with an initial disclosure statement that includes the following information in addition to that required by paragraphs 10(1)(a) and (c) to (k): (a) the manner in which interest is calculated and the information required by paragraph 11(1)(a); (b) if the borrower is required by the credit agreement to pay the outstanding balance in full on receiving a statement of account, (i) mention of that requirement, (ii) the grace period by the end of which the borrower must have paid that balance, and (iii) the annual interest rate charged on any outstanding balance not paid when due; (c) if a lost or stolen credit card is used in an unauthorized manner, the maximum liability of the borrower Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Credit Cards Section 12 is the lesser of $50 and the maximum set by the credit agreement; (d) if a transaction is entered into at an automated teller machine by using the borrower’s personal identification number, the liability incurred by the transaction is, despite paragraph (c), the maximum liability; and (e) if the company has received a report from the borrower, whether written or verbal, of a lost or stolen credit card, the borrower has no liability to pay for any transaction entered into through the use of the card after the receipt of the report. (2) If the initial credit limit is not known when the initial disclosure statement is made, the company must disclose it in (a) the first statement of account provided to the borrower; or (b) a separate statement that the borrower receives on or before the date on which the borrower receives that first statement of account. (3) Despite section 13, if a credit agreement for a credit card is amended, the company must, in writing and 30 days or more before the amendment takes effect, disclose to the borrower the changes to the information required to be disclosed in the initial statement other than any of those changes that involve (a) a change in the credit limit; (b) an extension to the grace period; (c) a decrease in non-interest charges or default charges referred to in paragraphs 10(1)(c) and (g); (d) a change concerning information about any optional service in relation to the credit agreement that is referred to in paragraph 10(1)(i); (e) a change in a variable interest rate referred to in subparagraph 11(1)(a)(ii) as a result of a change in the public index referred to in that subparagraph; and (f) a decrease in the fixed rate of interest or a decrease in the fixed percentage rate of interest referred to in subparagraph 11(1)(a)(ii). (4) An amendment referred to in any of paragraphs (3)(a) to (d) or (f) must be disclosed not later than in the first subsequent periodic disclosure statement that is provided after the date of the amendment. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Credit Cards Section 12 (5) Subject to subsections (8) and (9), a company that issues credit cards must provide borrowers with supplementary disclosure statements on a regular periodic basis, at least once a month, that disclose the information referred to in paragraphs 10(3)(a) and (d) to (h) and that, in addition, contain the following information: (a) an itemized statement of account that describes each transaction and discloses each amount credited or charged, including interest, and the dates when those amounts were posted to the account; (b) the amount that the borrower must pay, on or before a specified due date, in order to have the benefit of a grace period; (c) the sum for payments and the sum for purchases, credit advances and interest and non-interest charges; (d) subject to subsection (7), an estimate of the length of time in months and years that would be required to pay in full the outstanding balance set out in the supplementary disclosure statement, based on the assumption that (i) the minimum payment set out in that statement and in each subsequent supplementary disclosure statement will be made on its corresponding due date, (ii) the annual interest rate that applies on the date of the supplementary disclosure statement in respect of purchases of goods or services, or that, based on the information available on that date, is expected to apply in respect of such purchases after a period during which a promotional or special introductory interest rate applies, will be applied to the outstanding balance until it is paid, (iii) the outstanding balance is rounded up to the nearest hundred dollars for the purpose of arriving at that estimate, and, (iv) a year is considered to consist of not less than 360 days and not more than 366 days; and (e) if the annual interest rate that applies on the date of the supplementary disclosure statement, other than a variable interest rate referred to in subparagraph 11(1)(a)(ii) or an interest rate that has been disclosed to a borrower under subsection (3), could increase in the next period, the circumstances that would give rise to that increase and any new rate of interest that would apply in the next period as a result of the increase. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Disclosure — Content Credit Cards Sections 12-13 (6) For the purpose of paragraph (5)(a), an itemized statement of account is adequate if it permits the borrower to verify each transaction described by linking it with a transaction record provided to the borrower. (7) The estimate referred to in paragraph (5)(d) is not required to be provided if the borrower is required to pay the outstanding balance in full on receiving a statement of account. (8) The supplementary disclosure statement is not required to be provided for a period during which there have been no advances or payments and (a) there is no outstanding balance at the end of the period; or (b) the borrower has notice that their credit agreement has been suspended or cancelled due to default and the company has demanded payment of the outstanding balance. (9) The supplementary disclosure statement may be provided once in a three-month period, either in respect of that period or in respect of the last month of that period, if, during that period, (a) there have been no advances or payments; (b) there is an outstanding balance of less than $10; and (c) no interest or fee is being charged or accrued. SOR/2009-262, ss. 7, 12(F); SOR/2014-273, s. 30(F). Changes in Circumstances Amendments to Credit Agreements 13 (1) Subject to subsection (2), if a credit agreement is amended, the company must, not later than 30 days after the day on which the amendment is made, disclose in writing to the borrower any resulting changes to the information that was required to be disclosed in the initial disclosure statement. (2) If a credit agreement for a fixed amount has a schedule for instalment payments and the schedule is amended, the company must, not later than 30 days after the day on which the amendment is made, disclose in writing to the borrower the amended payment schedule and any increase in the total amount to be paid or in the cost of borrowing as a result of that amendment. SOR/2009-262, s. 8. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Changes in Circumstances Renewals of Mortgages or Hypothecs Sections 14-15 Renewals of Mortgages or Hypothecs 14 (1) If a credit agreement for a loan secured by a mortgage or hypothec is to be renewed on a specified date, the company must, at least 21 days before the date, provide the borrower with a subsequent disclosure statement that contains the information required to be disclosed by (a) section 8, if the credit agreement is for a fixed interest rate; or (b) section 9, if the credit agreement is for a variable interest rate. (2) The subsequent disclosure statement referred to in subsection (1) must specify that (a) no change that increases the cost of borrowing will be made to the credit agreement between the transmission of the subsequent disclosure statement and the renewal of the credit agreement; and (b) the borrower’s rights under the credit agreement continue, and the renewal does not take effect, until the day that is the later of the date specified for its renewal and 21 days after the borrower receives the statement. (3) A company that does not intend to renew a credit agreement for a loan secured by a mortgage or hypothec after its term ends shall, at least 21 days before the end of the term, notify the borrower of that intention. Waiver of Payments 15 (1) If a company, under a credit agreement for a loan for a fixed amount, waives a payment without waiving the accrual of interest during the period covered by the payment, the company must, in an offer to make such a waiver, disclose in a prominent manner that interest will continue to accrue during that period if the offer is accepted. (2) If a company offers to waive a payment under a credit agreement for a line of credit or a credit card, the company must, with the offer, disclose in a prominent manner whether interest will continue to accrue during any period covered by the offer if the offer is accepted. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Changes in Circumstances Waiver of Payments Sections 15-17 Cancellation of Optional Services 16 (1) A disclosure statement made in relation to a credit agreement under which optional services, including insurance services, are provided on an on-going basis must specify that (a) the borrower may cancel the optional service by notifying the company that the service is to be cancelled effective as of the day that is the earlier of one month after the day that the disclosure statement was provided to the borrower, determined in accordance with subsection 6(6), and the last day of a notice period provided for in the credit agreement; and (b) the company shall refund or credit the borrower with the proportional amount, calculated in accordance with the formula set out in subsection (2), of any charges for the service paid for by the borrower or added to the balance of the loan, but unused as of the cancellation day referred to in the notice. (2) The proportion of charges to be refunded or credited to a borrower shall be determined in accordance with the formula R = A × ((n-m)/n) where R is the amount to be refunded or credited; A is the amount of the charges; n is the period between the imposition of the charge and the time when the services were, before the cancellation, scheduled to end; and m is the period between the imposition of the charge and the cancellation. (3) Subsection (1) is subject to any provincial laws that apply to the cancellation of services that are referred to in that subsection. SOR/2020-47, s. 29. Prepayment of Loans 17 (1) This section applies to loans for fixed amounts of credit, except mortgage or hypothec loans. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Changes in Circumstances Prepayment of Loans Sections 17-18 (2) A borrower under a credit agreement may prepay (a) the outstanding balance of a credit agreement, at any time, without incurring any charge or penalty for making the prepayment; or (b) a part of the outstanding balance (i) on the date of any scheduled payment, if payments are scheduled once a month or more often, or (ii) at any time but only once a month, in any other case. (3) A borrower under a credit agreement who prepays (a) the outstanding balance must be refunded or credited with the proportional amount of any non-interest charges, except for disbursement charges, paid by the borrower or added to that balance, calculated in accordance with the formula set out in subsection (4); and (b) a part of the outstanding balance is not entitled to a refund or credit related to non-interest charges mentioned in paragraph (a). (4) The proportion of non-interest charges to be refunded or credited to a borrower shall be determined in accordance with the formula R = A × ((n-m)/n) where R is the amount to be refunded or credited; A is the amount of the non-interest charges; n is the period between the imposition of the non-interest charge and the scheduled end of the term of the loan; and m is the period between the imposition of the non-interest charge and the prepayment. SOR/2009-262, s. 9(F). Default Charges 18 If a borrower under a credit agreement fails to make a payment when it becomes due or fails to comply with an obligation in the agreement, in addition to interest, the company may impose charges for the sole purpose of recovering the costs reasonably incurred (a) for legal services retained to collect or attempt to collect the payment; Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Changes in Circumstances Default Charges Sections 18-21 (b) in realizing on any security interest taken under the credit agreement or in protecting such a security interest, including the cost of legal services retained for that purpose; or (c) in processing a cheque or other payment instrument that the borrower used to make a payment under the loan but that was dishonoured. Advertising Loans for a Fixed Amount 19 (1) A company that advertises a loan involving a fixed amount of credit in an advertisement that makes a representation of the interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the APR and the term of the loan. The APR must be provided at least as prominently as the representation and in the same manner, whether visually or aurally, or both. (2) If the APR or the term of the loan is not the same for all loans to which the advertisement relates, the disclosure must be based on an example of a loan that fairly depicts all those loans and is identified as a representative example of them. Lines of Credit 20 A company that advertises a loan involving a line of credit in an advertisement that makes a representation of the annual interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the annual rate of interest on the date of the advertisement and any initial or periodic non-interest charges at least as prominently as the representation and in the same manner, whether visually or aurally, or both. SOR/2009-262, s. 10(F). Credit Cards 21 A company that advertises a credit card in an advertisement that makes a representation of the annual interest rate, or the amount of any payment or of any non-interest charge, in relation to the loan must disclose the annual rate of interest on the date of the advertisement and any initial or periodic non-interest charges at least as prominently as the representation and in the same manner, whether visually or aurally, or both. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations Advertising Credit Cards Sections 21-25 Interest-free Periods 22 (1) A company that finances a transaction depicted in an advertisement that involves a representation, express or implied, that a period of a loan is free of any interest charges must ensure that the advertisement discloses in a manner equally as prominent as the representation, if it is expressed, or in a prominent manner otherwise, whether or not interest, due after the period, accrues during the period. (2) If interest does not accrue during the period, the advertisement must also disclose any conditions that apply to the forgiving of the accrued interest and the APR, or the annual interest rate in the case of credit cards or lines of credit, for a period when those conditions are not met. Transitional 23 These Regulations apply to the renewal or ongoing administration of a credit agreement that was entered into before these Regulations came into force. Repeal 24 [Repeal] Coming into Force 25 These Regulations September 1, 2001. Current to June 20, 2022 Last amended on March 16, 2020 come into force on Cost of Borrowing (Canadian Insurance Companies) Regulations SCHEDULE 1 SCHEDULE 1 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Fixed Interest Loan for a Fixed Amount Referred to in Subsection 8(1) Principal Amount (Indicate the principal amount of the loan.) Annual Interest Rate (Indicate the applicable annual interest rate and provide a brief description of how the interest is compounded, if applicable, and charged.) (Indicate the APR, if it differs from the Annual Percentage Rate annual interest rate, and provide a brief description of how it is determined.) Term (Indicate the number of months or years of the term of the loan and whether the term is open or closed, and provide a brief explanation of what “open” or “closed”, as applicable, means.) Date of Advance (Indicate the date on which the principal amount of the loan is to be advanced and the date on which interest is to begin to be charged.) Payments (Indicate the amount of each payment and the date on which each payment is due and provide a brief description of the components of a payment and the frequency of the payments.) Amortization Period (Indicate the number of months or years of the amortization period, if that period is different from the term of the loan.) Prepayment Privilege (Provide a brief description of the conditions under which a borrower may repay a greater portion of the loan than required in any given period without incurring penalty charges for the prepayment of the loan, if applicable.) Prepayment Charges (Indicate the amount of the penalty charges, if any, for prepayment of the loan or provide a brief explanation of the manner in which the penalty charges are calculated.) Default Insurance (Indicate the amount of charges for insurance against default on a highratio mortgage or hypothec, if any.) Other Fees (Provide a list of the types and amounts of any other charges, other than interest charges.) SOR/2009-262, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations SCHEDULE 2 SCHEDULE 2 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Variable Interest Loan for a Fixed Amount Referred to in Subsection 9(1) Principal Amount (Indicate the principal amount of the loan.) Annual Interest Rate (Indicate the annual interest rate that applies on the date of the disclosure statement and provide a brief description of how the interest is compounded, if applicable, and charged.) Determination of (Provide a brief description of the method for determining the annual Interest interest rate and the date that the determination is made.) (Indicate the APR, if it differs from the Annual Percentage Rate annual interest rate, and provide a brief description of how it is determined.) Term (Indicate the number of months or years of the term of the loan, and whether it is open or closed, and provide a brief explanation of what “open” or “closed”, as applicable, means.) Date of Advance (Indicate the date on which the principal amount of the loan is to be advanced and the date on which interest is to begin to be charged.) Payments (Indicate the amount of each payment, based on the annual interest rate that applies on the date of the disclosure statement, and the date on which each payment is due and provide a brief description of the components of a payment and the frequency of the payments.) Amortization Period (Indicate the number of months or years of the amortization period, if that period is different from the term of the loan.) Prepayment Privilege (Provide a brief description of the conditions under which a borrower may repay a greater portion of the loan than required in any given period without incurring penalty charges for the prepayment of the loan, if applicable.) Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations SCHEDULE 2 Prepayment Charges (Indicate the amount of the penalty charges, if any, for prepayment of the loan or provide a brief explanation of the manner in which the penalty charges are calculated.) Default Insurance (Indicate the amount of charges for insurance against default on a highratio mortgage or hypothec, if any.) Other Fees (Provide a list of the types and amounts of any other charges, other than interest charges.) SOR/2009-262, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations SCHEDULE 3 SCHEDULE 3 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Line of Credit Referred to in Subsection 10(1) Initial Credit Limit (Indicate the initial credit limit, if it is known on the date of the disclosure statement.) Annual Interest Rate (Indicate the applicable annual interest rate and, if it is a variable rate, provide a brief description of the method for determining it.) Date from which (Indicate the date on and after which interest accrues and provide Interest Is information respecting the grace Charged period or, if no grace period applies, an indication to that effect.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-262, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations SCHEDULE 4 SCHEDULE 4 (Subsections 6(2.1) and (2.2) and 11(2)) Information Box — Application Form for a Credit Card Referred to in Subsection 11(1) Annual Interest Rate (Indicate the applicable annual interest rate or, if it is a variable rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the name of the public index and the fixed percentage rate to be added to or subtracted from that index and the date on which that rate takes effect.) Interest-free Grace Period (Indicate the length of the interest-free grace period in days, if any, and the circumstances in which it applies or, if no interest-free grace period applies, an indication to that effect.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-262, s. 11. Current to June 20, 2022 Last amended on March 16, 2020 Cost of Borrowing (Canadian Insurance Companies) Regulations SCHEDULE 5 SCHEDULE 5 (Subsections 6(2.1) and (2.2)) Information Box — Credit Agreement for a Credit Card Referred to in Subsection 12(1) Initial Credit Limit (Indicate the initial credit limit, if it is known on the date of the disclosure statement.) Annual Interest Rate (Indicate the applicable annual interest rate or, if it is a variable rate that is determined by adding or subtracting a fixed percentage rate of interest to or from a public index, the name of the public index and the fixed percentage rate to be added to or subtracted from that index and the date on which that rate takes effect.) Interest-free Grace Period (Indicate the length of the interest-free grace period in days, if any, and the circumstances in which it applies or, if no interest-free grace period applies, an indication to that effect.) Determination of Interest (Provide a brief description of the manner in which interest is calculated and the date on which that calculation is made.) Minimum Payment (Indicate the amount of the minimum payment required in each payment period and provide a brief description of the method for determining the amount of the minimum payment.) Foreign Currency Conversion (Indicate the conversion rate for foreign currency, provide a brief description of how it is determined and indicate the date on which it is applied.) Annual Fees (Indicate the amount of any noninterest charges that are levied on an annual basis and the date on which they are levied or, if no annual charges are levied, an indication to that effect.) Other Fees (Provide a list of the types and amounts of any other non-interest charges and indicate the date on which they are applied.) SOR/2009-262, s. 11. Current to June 20, 2022 Last amended on March 16, 2020

CONSOLIDATION Canadian Wheat Board (Interim Operations) Regulations [Repealed by operation of law, 2011, c. 25, s. 64] Current to June 20, 2022 Last amended on July 30, 2015 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 30, 2015. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 30, 2015 TABLE OF PROVISIONS Canadian Wheat Board (Interim Operations) Regulations Current to June 20, 2022 Last amended on July 30, 2015 ii

CONSOLIDATION Canada Post Corporation Pension Plan Funding Regulations [Repealed, SOR/2014-38, s. 8] Current to June 20, 2022 Last amended on December 31, 2017 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on December 31, 2017. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on December 31, 2017 TABLE OF PROVISIONS Canada Post Corporation Pension Plan Funding Regulations Current to June 20, 2022 Last amended on December 31, 2017 ii

CONSOLIDATION Canadian Retailers Duty Remission Order, 1993 SOR/93-430 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Order Respecting the Remission of Customs Duties on Certain Products 1 Short Title Remission Conditions Current to June 20, 2022 ii Registration SOR/93-430 August 26, 1993 CUSTOMS TARIFF Canadian Retailers Duty Remission Order, 1993 P.C. 1993-1678 August 26, 1993 His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 101 of the Customs Tariff*, is pleased hereby to make the annexed Order respecting the remission of customs duties on certain products. * R.S., c. 41 (3rd Supp.) Current to June 20, 2022 Order Respecting the Remission of Customs Duties on Certain Products Short Title 1 This Order may be cited as the Canadian Retailers Duty Remission Order, 1993. Remission 2 Subject to section 3, remission is hereby granted of the customs duties paid or payable under Schedule I to the Customs Tariff on the following goods: (a) Golf bags of tariff item No. 4202.91.10, 4202.92.11 or 4202.92.91; (b) Downhill ski-boots of tariff item No. 6401.92.91, 6401.92.92, 6402.11.10 or 6403.11.10; (c) Portable butane hair curlers of tariff item No. 8205.51.00; (d) Electronic calculating machines of tariff item No. 8470.10.00, 8470.21.00 or 8470.29.00 and parts thereof of tariff item No. 8473.21.00; (e) Food mixers or juice extractors of tariff item No. 8509.40.90 and parts thereof of tariff item No. 8509.90.31 or 8509.90.39; (f) Can openers of tariff item No. 8509.80.00 and parts thereof of tariff item No. 8509.90.31 or 8509.90.39; (g) Bread makers and fabric steamers of tariff item No. 8516.79.90 and parts thereof of tariff item No. 8516.90.69; (h) Microphones of tariff item No. 8518.10.00; (i) Headphones, including earphones, of tariff item No. 8518.30.90 and parts thereof of tariff item No. 8518.90.40; (j) Cassette-players of tariff item No. 8519.91.00 and parts thereof of tariff item No. 8522.90.34 or 8522.90.94; (k) Tape recorders of tariff item No. 8520.39.90 and parts thereof of tariff item No. 8522.90.34 or 8522.90.94; Current to June 20, 2022 Canadian Retailers Duty Remission Order, 1993 Remission Section 2 (l) Magnetic tape-type video recording or reproducing apparatus of tariff item No. 8521.10.90 and parts thereof of tariff item No. 8522.90.34 or 8522.90.94; (m) Laser video disc players of tariff item No. 8521.90.00 and parts thereof of tariff item No. 8522.90.35 or 8522.90.95; (n) Pick-up cartridges of tariff item No. 8522.10.00; (o) Styli (needles for turntables (record-decks) or record-players) of tariff item No. 8522.90.10; (p) Audio jack boxes of tariff item No. 8522.90.94; (q) Radio remote control apparatus, for use on amateur bands for hobby purposes, of tariff item No. 8526.92.90 and parts thereof of tariff item No. 8529.90.12 or 8529.90.52, remote control apparatus for domestic audio/video equipment and parts thereof of tariff item No. 8522.90.94, 8522.90.95, 8529.90.51, 8529.90.52, 8529.90.53, 8529.90.54, 8543.80.50, 8543.90.15 or 8543.90.95, and aerials for use therewith of tariff item No. 8529.10.90; (r) Telescopes, not including telescopic sights for fitting to arms, of tariff item No. 9005.80.90 and parts thereof of tariff item No. 9005.90.90; (s) Cameras of tariff item No. 9006.59.20 and parts and accessories for cameras of tariff item No. 9006.91.99; (t) Projection screens of tariff item No. 9010.30.00 and parts thereof of tariff item No. 9010.90.20; (u) Accessories for electric train sets, other than of wood, of tariff item No. 9503.10.90; (v) Slot cars of tariff item No. 9503.80.90; (w) Billiard balls, of plastics, of tariff item No. 9504.20.90 and bowling balls of tariff item No. 9504.90.90; (x) Badminton rackets of tariff item No. 9506.59.90; (y) Croquet balls of tariff item No. 9506.69.90; (z) Badminton birds (shuttle cocks) of tariff item No. 9506.99.99. SOR/94-233, s. 1; SOR/97-26, s. 9(F). Current to June 20, 2022 Canadian Retailers Duty Remission Order, 1993 Conditions Section 3 Conditions 3 The remission is granted under section 2 on the condition that: (a) the goods are imported during the period commencing on the coming into force of this Order and ending on December 31, 1997; and (b) a claim for remission is made to the Minister of National Revenue within two years after the date of importation of the goods for which remission is claimed. SOR/97-26, s. 9(E). Current to June 20, 2022

CONSOLIDATION Canada Deposit Insurance Corporation Resolution Planning By-law SOR/2019-138 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Canada Deposit Insurance Corporation Resolution Planning By-law Interpretation 1 Definitions Submission and Maintenance of a Resolution Plan 2 Approval Policies and procedures for updating resolution plan Contents of a Resolution Plan 4 Contents Resolution strategy Material Change 6 Notice of material change Material change report Work plan Notice of Compliance and Request for Revised Work Plan 9 Notice of compliance Particulars of non-compliance Revised work plan Coming into Force *12 S.C. 2017, c. 20 Current to June 20, 2022 ii Registration SOR/2019-138 May 15, 2019 CANADA DEPOSIT INSURANCE CORPORATION ACT Canada Deposit Insurance Corporation Resolution Planning By-law The Board of Directors of the Canada Deposit Insurance Corporation, pursuant to paragraph 11(2)(e)a of the Canada Deposit Insurance Corporation Actb, makes the annexed Canada Deposit Insurance Corporation Resolution Planning By-law. Ottawa, March 6, 2019 The Minister of Finance, pursuant to subsection 11(2.01)c of the Canada Deposit Insurance Corporation Actb, approves the annexed Canada Deposit Insurance Corporation Resolution Planning By-law, made by the Board of Directors of the Canada Deposit Insurance Corporation. Ottawa, April 10, 2019 Le ministre d William Fran Minister o SOR/2019-138, err.(F), Vol. 153, No. 12. a S.C. 2017, c. 20, s. 109(1) b R.S., c. C-3 c S.C. 2017, c. 20, s. 109(2) Current to June 20, 2022 Canada Deposit Insurance Corporation Resolution Planning By-law Interpretation Definitions 1 The following definitions apply in this By-law. Act means the Canada Deposit Insurance Corporation Act. (Loi) bank group means a domestic systemically important bank and its affiliates, any entity in which that bank has a substantial investment, as defined in section 2 of the Bank Act, and any business enterprise that that bank operates with other persons, including a joint venture or a special purpose vehicle. (groupe bancaire) critical function means an activity that is performed by an entity within a bank group for persons not affiliated with the bank group and whose absence or failure would have an adverse effect on the stability of the financial system or on the functioning of the economy in Canada. (fonction essentielle) critical shared service means an activity that is performed by an entity within a bank group or an external provider for one or more business units or legal entities of the bank group and whose absence or failure would lead to the cessation of, or present a material risk to the continuity of, critical functions. (service partagé essentiel) material change means a change in a bank group’s legal structure, business, operations, critical functions, critical shared services or material legal entities, or in the laws and regulations applicable to the bank group, that would require one or more amendments to the bank’s resolution plan. (changement important) material legal entity means a legal entity or branch within a bank group that meets at least one of the following criteria: (a) it performs a critical function or a critical shared service; (b) the cessation or disruption of its operations might prevent the implementation of the bank’s resolution strategy; or Current to June 20, 2022 Canada Deposit Insurance Corporation Resolution Planning By-law Interpretation Sections 1-4 (c) it is a member institution. (entité juridique importante) resolution means the exercise by the Corporation of its powers under paragraph 7(d) of the Act, or the exercise of similar powers by an authority in another jurisdiction within or outside Canada. (règlement) resolution plan means a domestic systemically important bank’s plan for the bank group’s resolution. (plan de règlement) Submission and Maintenance of a Resolution Plan Approval 2 (1) Any resolution plan submitted to the Corporation by a bank under section 39.01 of the Act must first be approved by the bank’s board of directors or by a delegated committee of the bank’s board of directors, unless otherwise specified by the Corporation. Partial plan (2) The Corporation may request that a bank submit only a partial resolution plan. Policies and procedures for updating resolution plan 3 (1) The bank must establish policies and procedures that ensure that the resolution plan is maintained, tested, regularly reviewed against the current legal, financial, regulatory and operational characteristics of the bank group and is updated to reflect any material change. Copy provided to Corporation (2) The bank must provide, on the Corporation’s request, a copy of the policies and procedures referred to in paragraph (1) and a summary of the maintenance and testing activities undertaken by the bank in respect of the resolution plan. Contents of a Resolution Plan Contents 4 A resolution plan must contain (a) a description of each critical function; Current to June 20, 2022 Canada Deposit Insurance Corporation Resolution Planning By-law Contents of a Resolution Plan Sections 4-5 (b) a description of each critical shared service; (c) a description of each material legal entity; (d) a resolution strategy that meets the requirements set out in section 5; (e) the bank’s assessment of how the bank group’s legal structure, operations and financial arrangements will support the implementation of the resolution strategy; (f) the bank’s assessment of how the resolution strategy will minimize reliance on public sector financial assistance and ensure that material legal entitie have access to sufficient loss-absorbing capacity, liquidity and funding during the resolution; (g) a list of the bank group’s regulators and a summary of the regulatory requirements applicable to the resolution strategy and a description of how those requirements will be satisfied in a manner that supports implementation of the resolution strategy; (h) a list of the bank group’s material contractual arrangements and a description of how the contractual requirements will be met in a manner that supports the implementation of the resolution strategy; (i) the bank’s analysis of how the bank group’s governance practices, operational capabilities and information systems will support the implementation of the resolution strategy; (j) the bank’s assessment of impediments to the implementation of the resolution strategy, including a summary of the impact of those impediments on the Corporation’s ability to implement the resolution strategy and on the continuity of critical functions; and (k) a work plan that describes the planned activities for the maintenance, validation and testing of the resolution plan, including activities to account for any material change and proposes remedial actions and time frames to address deficiencies. Resolution strategy 5 The resolution strategy must describe (a) how the Corporation will carry out the resolution of each member institution in a manner that supports the continuity of critical functions; Current to June 20, 2022 Canada Deposit Insurance Corporation Resolution Planning By-law Contents of a Resolution Plan Sections 5-8 (b) how each material legal entity other than a member institution (i) will continue to operate in a manner that supports the continuity of critical functions; (ii) can be disposed of or wound down without impeding the continuity of critical functions; or (iii) can be placed in an orderly insolvency proceeding or resolved without impeding the continuity of critical functions; and (c) how the profile and operations of the bank group can be reduced through divestitures or wound down, with minimal adverse effect on the stability of the financial system in Canada. Material Change Notice of material change 6 The bank must notify the Corporation as soon as feasible after the occurrence of a material change. Material change report 7 (1) On receipt of the notification required under section 6, the Corporation may request that the bank provide a material change report, which must include (a) a brief description of the material change; (b) a reference to the sections of the resolution plan affected by the material change; and (c) the bank’s plan and schedule for updating the resolution plan to account for the material change. Time limit for providing report (2) The bank must provide the material change report within 30 days after the day on which the Corporation makes the request, unless the Corporation has specified a longer period. Work plan 8 The bank must include, upon request by the Corporation, the plan referred to in paragraph 7(1)(c) in its work plan for the next submission of its resolution plan. Current to June 20, 2022 Canada Deposit Insurance Corporation Resolution Planning By-law Notice of Compliance and Request for Revised Work Plan Sections 9-11 Notice of Compliance and Request for Revised Work Plan Notice of compliance 9 Following its assessment of the resolution plan, the Corporation must notify the bank in writing whether the resolution plan complies with this By-law. Particulars of non-compliance 10 If the resolution plan does not comply with this Bylaw, the Corporation must advise the bank in writing of the deficiencies that resulted in the non-compliance and request that the bank submit a revised work plan. Revised work plan 11 (1) The revised work plan must describe the remedial actions to be taken by the bank to address the relevant deficiencies and the schedule required to complete those actions. Approval of revised work plan (2) The revised work plan submitted to the Corporation must first be approved by the bank’s board of directors or by a delegated committee of the bank’s board of directors, unless otherwise specified by the Corporation. Time limit (3) The revised work plan must be submitted in writing to the Corporation within 30 days after the day on which the Corporation makes the request, unless the Corporation has specified a longer period. Decision (4) On receipt of the revised work plan, the Corporation must determine whether the resolution plan (a) complies with this By-law; (b) is partially non-compliant, meaning that it contains one or more deficiencies that would prevent the implementation of the bank’s resolution strategy but for which an acceptable work plan is being substantially complied with; or (c) is materially non-compliant, meaning that it contains one or more deficiencies for which an acceptable work plan is either not in place or not being substantially complied with. Notice (5) The Corporation must notify the bank in writing of its decision. Current to June 20, 2022 Canada Deposit Insurance Corporation Resolution Planning By-law Notice of Compliance and Request for Revised Work Plan Sections 11-12 Subsequent revision to work plan (6) Any subsequent revision to the work plan must be agreed to by the Corporation and, unless otherwise specified by the Corporation, must first be approved by the bank’s board of directors or by a delegated committee of the bank’s board of directors. Coming into Force S.C. 2017, c. 20 12 This By-law comes into force on the day on which section 110 of the Budget Implementation Act, 2017, No. 1 comes into force, but if it is registered after that day, it comes into force on the day on which it is registered. * * [Note: By-law in force May 15, 2019.] Current to June 20, 2022

CONSOLIDATION CUKTCA Tariff Preference Regulations SOR/2021-68 Current to June 20, 2022 Last amended on April 1, 2021 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on April 1, 2021. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on April 1, 2021 TABLE OF PROVISIONS CUKTCA Tariff Preference Regulations 1 Definition of originating Conditions *3 Coming into force Current to June 20, 2022 Last amended on April 1, 2021 ii Registration SOR/2021-68 March 29, 2021 CUSTOMS TARIFF CUKTCA Tariff Preference Regulations P.C. 2021-239 March 26, 2021 His Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 16(2)(b) of the Customs Tariffa, makes the annexed CUKTCA Tariff Preference Regulations. a S.C. 1997, c. 36 Current to June 20, 2022 Last amended on April 1, 2021 CUKTCA Tariff Preference Regulations Definition of originating 1 In these Regulations, originating has the same meaning as in the Canada–United Kingdom Trade Continuity Agreement. Conditions 2 For the purposes of paragraph 24(1)(b) of the Customs Tariff, originating products exported from a CUKTCA beneficiary are entitled to the benefit of the United Kingdom Tariff if they are shipped to Canada (a) without shipment through another country that is not a CUKTCA beneficiary, either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products; or (b) through another country that is not a CUKTCA beneficiary and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products, and (ii) a copy of the customs control documents that establish that the products remained under customs control while in that other country. Coming into force 3 These Regulations come into force on the day on which section 37 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act, chapter 1 of the Statutes of Canada, 2021, comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * * [Note: Regulations in force April 1, 2021, see SI/2021-14.] Current to June 20, 2022 Last amended on April 1, 2021

CONSOLIDATION Canadian Orders, Decorations and Medals Directive, 1998 SI/98-55 Current to June 20, 2022 Last amended on October 22, 2018 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on October 22, 2018. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on October 22, 2018 TABLE OF PROVISIONS Canadian Orders, Decorations and Medals Directive, 1998 1 Order of Precedence Repeal Current to June 20, 2022 Last amended on October 22, 2018 ii Registration SI/98-55 April 29, 1998 OTHER THAN STATUTORY AUTHORITY Canadian Orders, Decorations and Medals Directive, 1998 P.C. 1998-591 April 2, 1998 His Excellency the Governor General in Council, on the recommendation of the Prime Minister, hereby makes the annexed Canadian Orders, Decorations and Medals Directive, 1998. Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence 1 The sequence for wearing the insignia of Canadian orders, decorations and medals, and the post-nominal letters associated with the orders, decorations and medals, are the following: Victoria Cross (V.C.) Cross of Valour (C.V.) National Orders Companion of the Order of Canada (C.C.) Officer of the Order of Canada (O.C.) Member of the Order of Canada (C.M.) Commander of the Order of Military Merit (C.M.M.) Commander of the Royal Victorian Order (C.V.O.) Officer of the Order of Military Merit (O.M.M.) Lieutenant of the Royal Victorian Order (L.V.O.) Member of the Order of Military Merit (M.M.M.) Member of the Royal Victorian Order (M.V.O.) The Most Venerable Order of St. John of Jerusalem (all grades) (post-nominal letters only for internal use by the Order of St. John) Provincial Orders Ordre national du Québec (G.O.Q., O.Q., C.Q.) The Saskatchewan Order of Merit (S.O.M.) The Order of Ontario (O.Ont.) The Order of British Columbia (O.B.C.) The Alberta Order of Excellence (A.O.E.) The Order of Prince Edward Island (O.P.E.I.) Territorial Orders Decorations Star of Military Valour (S.M.V.) Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Section 1 Star of Courage (S.C.) Meritorious Service Cross (M.S.C.) Medal of Military Valour (M.M.V.) Medal of Bravery (M.B.) Meritorious Service Medal (M.S.M.) Royal Victorian Medal (R.V.M.) War and Operational Service Medals (See section 5 for complete list.) Korea Medal Canadian Volunteer Service Medal for Korea Gulf and Kuwait Medal Somalia Medal Special Service Medal With Bars Pakistan 1989-90 Alert Humanitas NATO/OTAN Peace/Paix United Nations Medals Service (Korea) Emergency Force Truce Supervision Organization in Palestine and Observer Group in Lebanon Military Observation Group in India and Pakistan Organization in Congo Temporary Executive Authority in West New Guinea Yemen Observation Mission Force in Cyprus India/Pakistan Observation Mission Emergency Force Middle East Disengagement Observation Force Golan Heights Interim Force in Lebanon Military Observation Group in Iran/Iraq Transition Assistance Group (Namibia) Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Section 1 Observer Group in Central America Iraq/Kuwait Observer Mission Angola Verification Mission Mission for the Referendum in Western Sahara Observer Mission in El Salvador Protection Force (Yugoslavia) Advance Mission in Cambodia Transitional Authority in Cambodia Operation in Somalia Operation in Mozambique Observation Mission in Uganda/Rwanda Assistance Mission in Rwanda Mission in Haiti Verification of Human Rights and Compliance with the Comprehensive Agreement on Human Rights in Guatemala Special Service International Commission and Organization Medals International Commission for Supervision and Control (Indo-China) International Commission Supervision (Vietnam) for Control and Multinational Force and Observers (Sinai) European Community (Yugoslavia) Monitor Mission North Atlantic Treaty Organization with a “Former Yugoslavia” Bar Commemorative Medals Canadian Centennial Medal (1967) Queen Elizabeth II’s Silver Jubilee Medal (1977) 125th Anniversary of the Confederation of Canada Medal (1992) Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Sections 1-4 Long Service and Good Conduct Medals R.C.M.P. Long Service Medal Canadian Forces Decoration (C.D.) Exemplary Service Medals Police Exemplary Service Medal Corrections Exemplary Service Medal Fire Services Exemplary Service Medal Canadian Coast Guard Exemplary Service Medal Emergency Medical Services Exemplary Service Medal Special Medal Queen’s Medal for Champion Shot Other Medals Ontario Medal for Good Citizenship (O.M.C.) Ontario Medal for Police Bravery Ontario Medal for Firefighters Bravery Saskatchewan Volunteer Medal (S.V.M.) Ontario Provincial Police Long Service and Good Conduct Medal Service Medal of the Most Venerable Order of St. John of Jerusalem Commissionaire Long Service Medal SI/2018-98. 2 The Bar to the Special Service Medal is worn centred on the ribbon. If there is more than one Bar, they are spaced evenly on the ribbon with the most recent uppermost. 3 Commonwealth orders, decorations and medals the award of which is approved by the Government of Canada are worn after the Canadian orders, decorations and medals listed in section 1, precedence in each category being set by date of appointment or award. 4 Foreign orders, decorations and medals the award of which is approved by the Government of Canada are worn after the orders, decorations and medals referred to Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Sections 4-5 in sections 1 and 3, precedence in each category being set by date of appointment or award. 5 Notwithstanding sections 1, 3 and 4, a person who, prior to June 1, 1972, was a member of a British order or the recipient of a British decoration or medal referred to in this section, may wear the insignia of the decoration or medal together with the insignia of any Canadian order, decoration or medal that the person is entitled to wear, the proper sequence being the following: Victoria Cross (V.C.) George Cross (G.C.) Cross of Valour (C.V.) Order of Merit (O.M.) Order of the Companions of Honour (C.H.) Companion of the Order of Canada (C.C.) Officer of the Order of Canada (O.C.) Member of the Order of Canada (C.M.) Commander of the Order of Military Merit (C.M.M.) Companion of the Order of the Bath (C.B.) Companion of the Order of St. Michael and St. George (C.M.G.) Commander of the Royal Victorian Order (C.V.O.) Commander of the Order of the British Empire (C.B.E.) Distinguished Service Order (D.S.O.) Officer of the Order of Military Merit (O.M.M.) Lieutenant of the Royal Victorian Order (L.V.O.) Officer of the Order of the British Empire (O.B.E.) Imperial Service Order (I.S.O.) Member of the Order of Military Merit (M.M.M.) Member of the Royal Victorian Order (M.V.O.) Member of the Order of the British Empire (M.B.E.) Member of the Royal Red Cross (R.R.C.) Distinguished Service Cross (D.S.C.) Military Cross (M.C.) Distinguished Flying Cross (D.F.C.) Air Force Cross (A.F.C.) Star of Military Valour (S.M.V.) Star of Courage (S.C.) Meritorious Service Cross (M.S.C.) Medal of Military Valour (M.M.V.) Medal of Bravery (M.B.) Meritorious Service Medal (M.S.M.) Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Section 5 Associate of the Royal Red Cross (A.R.R.C.) The Most Venerable Order of St. John of Jerusalem (all grades) (post-nominal letters only for internal use by the Order of St. John of Jerusalem) Provincial Orders (order of precedence as set out in section 1) Territorial Orders (order of precedence as set out in section 1) Distinguished Conduct Medal (D.C.M.) Conspicuous Gallantry Medal (C.G.M.) George Medal (G.M.) Distinguished Service Medal (D.S.M.) Military Medal (M.M.) Distinguished Flying Medal (D.F.M.) Air Force Medal (A.F.M.) Queen’s Gallantry Medal (Q.G.M.) Royal Victorian Medal (R.V.M.) British Empire Medal (B.E.M.) War and Operational Service Medals Africa General Service Medal (1902-1956) India General Service Medal (1908-1935) Naval General Service Medal (1915-1962) India General Service Medal (1936-1939) General Service Medal - Army and Air Force (1918-1962) General Service Medal (1962- ) 1914 Star 1914-1915 Star British War Medal (1914-1918) Mercantile Marine War Medal (1914-1918) Victory Medal (1914-1918) Territorial Force War Medal (1914-1919) 1939-1945 Star Atlantic Star Air Crew Europe Star Africa Star Pacific Star Burma Star Italy Star Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Section 5 France and Germany Star Defence Medal Canadian Volunteer Service Medal Newfoundland Second World Service Medal (see section 6) War Volunteer War Medal (1939-1945) Korea Medal Canadian Volunteer Service Medal for Korea Gulf and Kuwait Medal Somalia Medal Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Section 5 Special Service Medal (The order of precedence is as set out for the Special Service Medal with Bars in section 1.) United Nations Medals (The order of precedence is as set out for the United Nations Medals in section 1.) International Commission Medals (The order of precedence is as set out for International Commission and Organization Medals in section 1.) Polar Medals (The order of precedence is by order of date awarded.) Commemorative Medals King George V’s Silver Jubilee Medal (1935) King George VI’s Coronation Medal (1937) Queen Elizabeth II’s Coronation Medal (1953) Canadian Centennial Medal (1967) Queen Elizabeth II’s Silver Jubilee Medal (1977) 125th Anniversary of the Confederation of Canada Medal (1992) Long Service and Good Conduct Medals Army Long Service and Good Conduct Medal Naval Long Service and Good Conduct Medal Air Force Long Service and Good Conduct Medal R.C.M.P. Long Service Medal Volunteer Officer’s Decoration (V.D.) Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Order of Precedence Sections 5-8 Volunteer Long Service Medal Colonial Auxiliary Forces Officer’s Decoration (V.D.) Colonial Auxiliary Forces Long Service Medal Efficiency Decoration (E.D.) Efficiency Medal Naval Volunteer Reserve Decoration (V.R.D.) Naval Volunteer Reserve Long Service and Good Conduct Medal Air Efficiency Award Canadian Forces Decoration (C.D.) Exemplary Service Medals (The order of precedence is as set out for Exemplary Service Medals in section 1.) Special Medal Queen’s Medal for Champion Shot Other Medals (The order of precedence is as set out for Other Medals in section 1.) SI/2018-98. 6 The Newfoundland Volunteer War Service Medal has the same precedence as the Canadian Volunteer Service Medal. 7 The insignia of orders, decorations and medals not listed in this Directive, as well as foreign awards the award of which has not been approved by the Government of Canada, shall not be mounted or worn in conjunction with the orders, decorations and medals listed in this Directive. 8 The insignia of orders, decorations and medals shall not be worn by anyone other than the recipient of the orders, decorations or medals. Current to June 20, 2022 Last amended on October 22, 2018 Canadian Orders, Decorations and Medals Directive, 1998 Repeal Section 9 Repeal 9 The Canadian Orders, Decorations and Medals Directive1 is repealed. SI/90-161 Current to June 20, 2022 Last amended on October 22, 2018

CONSOLIDATION Canadian Tourism Commission Divestiture Regulations SOR/2004-15 Current to June 20, 2022 Last amended on June 23, 2016 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 23, 2016. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 23, 2016 TABLE OF PROVISIONS Canadian Tourism Commission Divestiture Regulations 1 Definitions Application Applicable Provisions Survivor and Children Adaptation of Subsection 10(5) of the Act Adaptation of Sections 12 to 13.01 of the Act Coming into Force Current to June 20, 2022 Last amended on June 23, 2016 ii Registration SOR/2004-15 February 3, 2004 PUBLIC SERVICE SUPERANNUATION ACT FINANCIAL ADMINISTRATION ACT Canadian Tourism Regulations Commission Divestiture The Treasury Board, on the recommendation of the President of the Treasury Board, pursuant to paragraph 42.1(1)(u)a of the Public Service Superannuation Act and paragraph 7(2)(a) of the Financial Administration Act, hereby makes the annexed Canadian Tourism Commission Divestiture Regulations. a S.C. 1992, c. 46, s. 22 Current to June 20, 2022 Last amended on June 23, 2016 Canadian Tourism Commission Divestiture Regulations Definitions 1 The following definitions apply in these Regulations. Act means the Public Service Superannuation Act. (Loi) Commission means the Canadian Tourism Commission established by section 3 of the Canadian Tourism Commission Act. (Commission) Application 2 (1) Subject to subsections (2) and (3), these Regulations apply to a person who ceases to be considered to be employed in the public service for the purposes of the Act as a result of the Commission ceasing, on January 2, 2004, to form part of the public service for the purposes of the Act, and who (a) is employed by the Commission on January 1, 2004; and (b) remains employed by the Commission for at least one day following January 1, 2004. (2) These Regulations do not apply to a person who subsequently becomes re-employed by the Commission. (3) Sections 4 to 9 do not apply to a person who has received a return of contributions pursuant to subsection 3(3) or has exercised an option in accordance with subsection 3(4). SOR/2016-203, s. 84(E). Applicable Provisions 3 (1) Sections 12 to 13.01 of the Act only apply to a person on and after the date on which that person ceases to be employed by the Commission. (2) A person, other than a person who exercises an option in accordance with subsection (4), is deemed, for the purposes of the application of section 13.01 of the Act, to be employed by a new employer as that term is defined in subsection 83(1) of the Public Service Superannuation Regulations. Current to June 20, 2022 Last amended on June 23, 2016 Canadian Tourism Commission Divestiture Regulations Applicable Provisions Sections 3-9 (3) Despite subsection (1), if on January 2, 2004 a person would be entitled, were it not for these Regulations, to a return of contributions under subsection 12(3) of the Act, that person may request, in writing, the payment of that entitlement within one year after that date. (4) Despite subsection (1), if on January 2, 2004 a person would be entitled, were it not for these Regulations, to exercise an option under section 13.01 of the Act, that person may exercise that option within one year after that date. Survivor and Children 4 For the purposes of subsection 12(8) of the Act, the survivor and children of a person who dies while employed by the Commission are entitled to a death benefit equal to a return of contributions. 5 For the purposes of subsection 13(3) of the Act, the survivor and children of a person who dies while employed by the Commission are entitled to the allowances described in paragraphs 12(4)(a) and (b) of the Act, subject to the limitations set out in subsections 12(4) and (5) of the Act. 6 For the purposes of subsection 26(2) of the Act, a person is deemed to cease to be employed in the public service on the day on which the person ceases to be employed by the Commission. SOR/2016-203, s. 84(E). Adaptation of Subsection 10(5) of the Act 7 For the purposes of subsection 10(5) of the Act, the one-year period referred to in paragraph 10(5)(a) of the Act begins on the date on which the person ceases to be employed by the Commission. Adaptation of Sections 12 to 13.01 of the Act 8 For the purposes of sections 12 to 13.01 of the Act, pensionable service includes the period of service with the Commission that begins on January 2, 2004 and that ends on the date on which a person ceases to be employed by the Commission. 9 For the purposes of sections 12 and 13 of the Act, the age of a person when the person ceases to be employed in Current to June 20, 2022 Last amended on June 23, 2016 Canadian Tourism Commission Divestiture Regulations Adaptation of Sections 12 to 13.01 of the Act Sections 9-10 the public service is the age of the person on the day on which that person ceases to be employed by the Commission. SOR/2016-203, s. 84(E). 9.1 A contributor to whom these Regulations apply is considered to be a Group 1 contributor. SOR/2016-203, s. 83. Coming into Force 10 These Regulations come into force on January 2, 2004. Current to June 20, 2022 Last amended on June 23, 2016

CONSOLIDATION Cranbrook Airport Zoning Regulations SOR/88-126 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting Zoning at Cranbrook Airport Short Title Interpretation Application General Natural Growth Disposal of Waste SCHEDULE Current to June 20, 2022 ii Registration SOR/88-126 February 4, 1988 AERONAUTICS ACT Cranbrook Airport Zoning Regulations P.C. 1988-188 February 4, 1988 Whereas, pursuant to section 4.5 of the Aeronautics Act, a copy of the proposed Zoning Regulations respecting Cranbrook Airport, substantially in the form set out in the schedule hereto, was published in two successive issues of the Canada Gazette, Part I, on August 22nd and 29th, 1987, and in two successive issues of the Cranbrook Daily Townsman on June 22nd and 23rd, 1987, and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of Transport with respect thereto. Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Transport, pursuant to section 4.4 of the Aeronautics Act, is pleased hereby to make the annexed Regulations respecting Zoning at Cranbrook Airport. Current to June 20, 2022 Regulations Respecting Zoning at Cranbrook Airport Short Title 1 These Regulations may be cited as the Cranbrook Airport Zoning Regulations. Interpretation 2 (1) In these Regulations, airport means the Cranbrook Airport at Cranbrook, in the East Kootenay Regional District and in the Kootenay Land District, in the Province of British Columbia; (aéroport) airport reference point means the point described in Part I of the schedule; (point de repère de l’aéroport) approach surface means an imaginary inclined plane that extends upward and outward from each end of a strip, which approach surface is more particularly described in Part II of the schedule; (surface d’approche) Minister means the Minister of Transport; (ministre) outer surface means an imaginary surface located above and in the immediate vicinity of the airport, which outer surface is more particularly described in Part III of the schedule; (surface extérieure) strip means the rectangular portion of the landing area of the airport, including the runway, prepared for the take-off and landing of aircraft in a particular direction, which strip is more particularly described in Part IV of the schedule; (bande) transitional surface means an imaginary inclined plane that extends upward and outward from the lateral limits of a strip and its approach surfaces, which transitional surface is more particularly described in Part V of the schedule. (surface de transition) (2) For the purposes of these Regulations, the elevation of the airport reference point is 924.5 m above sea level. SOR/92-169, s. 1. Current to June 20, 2022 Cranbrook Airport Zoning Regulations Application Sections 3-6 Application 3 These Regulations apply to all the lands, including public road allowances, adjacent to or in the vicinity of the airport, which lands are more particularly described as follows: (a) the lands within the outer limits of lands described in Part VI of the schedule; and (b) the lands directly under that portion of the approach surfaces that extend beyond the said outer limits. SOR/92-169, s. 2(F). General 4 No person shall erect or construct on any land to which these Regulations apply, any building, structure or object or any addition to any existing building, structure or object, the highest point of which will exceed in elevation at the location of that point (a) the approach surfaces; (b) the outer surface; or (c) the transitional surfaces. SOR/92-169, s. 3(F). Natural Growth 5 Where an object of natural growth on any land to which these Regulations apply exceeds in elevation any of the surfaces referred to in paragraphs 4(a) to (c), the Minister may require that the owner or occupier of the land on which that object is growing remove the excessive growth. SOR/92-169, s. 4. Disposal of Waste 6 No owner or occupier of any land to which these Regulations apply shall permit that land or any part of it to be used for the disposal of any waste that is edible by or attractive to birds. SOR/92-169, s. 5(F). Current to June 20, 2022 Cranbrook Airport Zoning Regulations SCHEDULE SCHEDULE (ss. 2 and 3) PART I Description of the Airport Reference Point The airport reference point, shown on Cranbrook Airport Zoning Plan No. B.C. 1640 (Z) dated January 12, 1987, is situated at a point distant 197.83 m measured westerly and perpendicular to the centre line of runway 16-34 from a point on the said centre line distant 1 089.58 m north of the southern end of the strip. The airport reference point is marked by a brass plate set in a concrete catch basin and is identified as Department of Transport Monument Number 126 + 22.50. PART II Description of the Approach Surfaces The approach surfaces, shown on Cranbrook Airport Zoning Plan No. B.C. 1640 (Z) dated January 12, 1987, are surfaces abutting each end of the strip associated with the runway designated 16-34 and are described as follows: (a) a surface abutting the end of the strip associated with runway approach 16 consisting of an inclined plane having a ratio of 1 m measured vertically to 50 m measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 15 000 m measured horizontally from the end of the strip; the outer ends of the imaginary horizontal line being 2 400 m from the projected centre line; said imaginary horizontal line being 300 m above the elevation at the end of the strip; (b) a surface abutting the end of the strip associated with runway approach 34 consisting of an inclined plane having a ratio of 1.25 m measured vertically to 50 m measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 3 000 m measured horizontally from the end of the strip; the outer ends of the imaginary horizontal line being 450 m from the projected centre line; the said imaginary horizontal line being 75 m above the elevation at the end of the strip. Current to June 20, 2022 Cranbrook Airport Zoning Regulations SCHEDULE PART III Description of the Outer Surface The outer surface, shown on Cranbrook Airport Zoning Plan No. B.C. 1640 (Z) dated January 12, 1987, is an imaginary surface located at a common plane established at a constant elevation of 45 m above the elevation of the airport reference point, except that, where that common plane is less than 9 m above the surface of the ground, the outer surface is an imaginary surface located at 9 m above the surface of the ground. PART IV Description of the Strip The strip associated with runway 16-34, shown on Cranbrook Airport Zoning Plan No. B.C. 1640 (Z) dated January 12, 1987, is described as being 300 m in width, 150 m being on each side of the centre line of the runway, and 1 948.853 m in length. PART V Description of Each Transitional Surface Each transitional surface, shown on Cranbrook Airport Zoning Plan No. B.C. 1640 (Z) dated January 12, 1987, is a surface consisting of an inclined plane having a ratio of 1 m measured vertically to 7 m measured horizontally at right angles to the centre line and projected centre line of each strip and extending upward and outward from the lateral limits of each strip and its approach surface to an intersection with the outer surface or another transitional surface of an adjoining strip. PART VI Description of the Outer Limits of Land The boundary of the outer limits of lands, shown on Cranbrook Airport Zoning Plan No. B.C. 1640 (Z), dated January 12, 1987, is described as follows: All that land in the Kootenay District in the Province of British Columbia contained within the following described boundary: Commencing at the northeasterly corner of District Lot 340, Kootenay District; Current to June 20, 2022 Cranbrook Airport Zoning Regulations SCHEDULE Thence, northerly along the westerly limit of Kootenay Indian Reserve Number 1 a distance of 21.4 m, more or less, to a point which lies radially distant 4 000 m on a grid bearing of 353°44′30″ from the Airport Reference Point; Thence, easterly, southerly and southwesterly in circular curve to the right of radius 4 000 m a distance of 8 612.73 m to a point of tangency; Thence, on a grid bearing of 212°22′00″ a distance of 50 m, more or less, to the point of intersection with the northerly limit of District Lot 2, Kootenay District, being the right bank of Saint Mary River; Thence, westerly and southerly following the sinuosities of the northerly limit of said District Lot 2 to the northwesterly corner of said District Lot 2; Thence, southerly to the southeasterly corner of District Lot 1, Kootenay District; Thence, westerly to the southwesterly corner of assigned Lot B, Sketch Map 20655A; Thence, southerly to the southeasterly corner of District Lot 494, Kootenay District; Thence, southerly to the southeasterly corner of District Lot 11570, Kootenay District; Thence, westerly to the southwesterly corner of said District Lot 11570; Thence, westerly to the southwesterly corner of District Lot 11569, Kootenay District; Thence, westerly to the northwesterly corner of District Lot 11571, Kootenay District; Thence, southerly to the northeasterly corner of Lot 2, Plan 13513; Thence, westerly to the northwesterly corner of Lot 1, Plan 13513; Thence, northwesterly in a straight line to a point in the easterly limit of District Lot 5267, Kootenay District, distant 300 m northerly from the southeasterly corner of said District Lot 5267; Thence, northwesterly in a straight line to a point in the westerly limit of said District Lot 5267 distant 800 m northerly from the southwesterly corner of said District Lot 5267; Thence, northwesterly in a straight line to the most southeasterly corner of District Lot 11530, Kootenay District; Thence, westerly along the southern limit of said District Lot 11530 to the point of intersection with the southerly production of the westerly limit of District Lot 2045, Kootenay District; Thence, northerly along the said southerly production and said westerly limit of District Lot 2045 to the point of intersection with the southerly limit of highway as shown on statutory right-of-way Plan 15445; Thence, northerly and westerly along the southerly limit of the said Statutory Right-of-Way plan 15445 to the point of intersection with the easterly limit of District Lot 8748, Kootenay District; Current to June 20, 2022 Cranbrook Airport Zoning Regulations SCHEDULE Thence, northerly to the southeasterly corner of District Lot 6435, Kootenay District; Thence, northerly to the southeasterly corner of District Lot 7010, Kootenay District; Thence, westerly to the southwesterly corner of District Lot 7010, Kootenay District; Thence, northerly to the northwesterly corner of said District Lot 7010; Thence, northerly in a straight line to a point in the northerly limit of District Lot 8898, Kootenay District, which point lies 400 m westerly from the most northeasterly corner of said District Lot 8898; Thence, northeasterly in a straight line to the northwesterly corner of sub lot 4 (plan x-40) of said District Lot 340; Thence, northeasterly in a straight line to the northeasterly corner of sub lot 12 (plan x-40) of said District Lot 340; Thence, northeasterly in a straight line to the point of commencement; Except thereout and therefrom: Firstly: Kootenay Indian Reserve Number 1, Plan B.C. 55 (C.L.S.R.); Secondly: District Lots 494, 1758 and parts of District Lot 1, Kootenay District, all now part of Saint Mary’s Indian Reserve Number 1A as shown on Plan 58602 (C.L.S.R.), plan B-90 (L.T.O.); and Thirdly: Those parts of District Lot 1, Kootenay District, within Saint Mary’s Indian Reserve Number 1A as shown on Plan 59527 (C.L.S.R.), Plan K-854 (L.T.O.). SOR/92-169, ss. 6, 7. Current to June 20, 2022

CONSOLIDATION Cold Lake Airport Zoning Regulations SOR/91-253 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting Zoning at Cold Lake Airport Short Title Interpretation Application General Natural Growth Bird Hazards SCHEDULE Current to June 20, 2022 ii Registration SOR/91-253 April 11, 1991 AERONAUTICS ACT Cold Lake Airport Zoning Regulations P.C. 1991-634 April 11, 1991 Whereas, pursuant to subsection 5.5(1)* of the Aeronautics Act, a copy of proposed Regulations respecting zoning at Cold Lake Airport was published in two successive issues of a newspaper serving the area to which the proposed Regulations relate and in two successive issues of the Canada Gazette Part I, on March 31 and April 7, 1990; And Whereas a reasonable opportunity was afforded to interested persons to make representations to the Minister of National Defence with respect to the proposed Regulations; And Whereas the proposed Regulations are for purpose of preventing lands adjacent to or in vicinity of Cold Lake Airport from being used or veloped in a manner that is, in the opinion of Minister of National Defence, incompatible with safe operation of an airport or aircraft; the the dethe the Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Defence, pursuant to paragraph 5.4(2)(b)* of the Aeronautics Act, is pleased hereby to make the annexed Regulations respecting zoning at Cold Lake Airport. * R.S., c. 33 (1st Supp.), s. 1 Current to June 20, 2022 Regulations Respecting Zoning at Cold Lake Airport Short Title 1 These Regulations may be cited as the Cold Lake Airport Zoning Regulations. Interpretation 2 (1) In these Regulations, airport means the Cold Lake Airport, in the vicinity of Grand Centre, in the Province of Alberta; (aéroport) airport zoning reference point means the point described in Part I of the schedule; (point de repère du zonage de l’aéroport) approach surface means an imaginary inclined plane that extends upward and outward from each end of a strip and that is more particularly described in Part III of the schedule; (surface d’approche) Minister [Repealed, SOR/98-350, s. 1] outer surface means an imaginary plane that is located above and in the immediate vicinity of the airport and that is more particularly described in Part V of the schedule, the outer limits of which are more particularly described in Part VI of the schedule; (surface extérieure) strip means the rectangular portion of the landing area of the airport, including the runway, that is prepared for the take-off and landing of aircraft in a particular direction and that is more particularly described in Part II of the schedule; (bande) transitional surface means an imaginary inclined plane that extends upward and outward from the lateral limits of a strip and its approach surfaces and that is more particularly described in Part IV of the schedule. (surface de transition) (2) For the purposes of these Regulations, the elevation of the airport zoning reference point is 539 m above sea level. SOR/98-350, s. 1. Current to June 20, 2022 Cold Lake Airport Zoning Regulations Application Sections 3-6 Application 3 These Regulations apply in respect of all lands, including public road allowances, that are adjacent to or in the vicinity of the airport, the outer limits of which lands are described in Part VII of the schedule, other than such lands as from time to time form part of the airport. General 4 No person shall erect or construct on any land in respect of which these Regulations apply any building, structure or object, or any addition to an existing building, structure or object, the highest point of which will exceed in elevation any of the following surfaces that project immediately above the land on which the building, structure or object is situated, namely, (a) an approach surface; (b) the outer surface; or (c) a transitional surface. Natural Growth 5 No owner or occupier of any lands in respect of which these Regulations apply shall permit an object of natural growth on that land to exceed in elevation any of the surfaces set out in paragraphs 4(a) to (c). SOR/98-350, s. 2(F). Bird Hazards 6 In order to minimize bird hazards to aviation, no owner or occupier of any lands in respect of which these Regulations apply shall permit those lands or any part thereof to be used as a site for (a) a sanitary land fill; (b) a food garbage disposal site; (c) a sewage lagoon; or (d) an open water-storage reservoir. Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE SCHEDULE (Sections 2 and 3) PART I Description of the Airport Zoning Reference Point The airport zoning reference point is a point on the centre line of runway 03-21 at the threshold of runway 21. PART II Description of Each Strip Each strip is described as follows: (a) the strip associated with runway 03-21 is 300 m in width, 150 m being on each side of the centre line of the runway, and 2 680.0 m in length, (b) the strip associated with runway 12R-30L is 300 m in width, 150 m being on each side of the centre line of the runway, and 3 959.6 m in length, and (c) the strip associated with runway 12L-30R is 300 m in width, 150 m being on each side of the centre line of the runway, and 3 959.6 m in length, which strips are shown on Department of Public Works Cold Lake Airport Zoning Plan No. E.1898 dated February 5, 1986. PART III Description of Approach Surfaces The approach surfaces, shown on Department of Public Works Plan No. E.1898, dated February 5, 1986, are surfaces that abut each end of the strips associated with the runways designated 03-21, 12L-30R and 12R-30L, and that are more particularly described as follows: (a) a surface that abuts the end of the strip associated with runway 03 and consists of an inclined plane having a ratio of 1 m measured vertically to 60 m measured horizontally rising to an intersection with the outer surface; thence said approach surface shall slope upward at a ratio of 1 m measured vertically to 50 m measured horizontally and rise to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 15 000 m measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being 2 400 m from the projected centre line; said imaginary horizontal line being 291.2 m measured vertically above the assigned elevation at the end of the strip; (b) a surface that abuts the end of the strip associated with runway 21 and consists of an inclined plane having a Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE ratio of 1 m measured vertically to 60 m measured horizontally rising to an intersection with the outer surface; thence said approach surface shall slope upward at a ratio of 1 m measured vertically to 50 m measured horizontally and rise to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 15 000 m measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being 2 400 m from the projected centre line; said imaginary horizontal line being 291.0 m measured vertically above the assigned elevation at the end of the strip; (c) a surface that abuts the end of the strip associated with runway 12L and consists of an inclined plane having a ratio of 1 m measured vertically to 60 m measured horizontally rising to an intersection with the outer surface; thence said approach surface shall slope upward at a ratio of 1 m measured vertically to 50 m measured horizontally and rise to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 15 000 m measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being 2 400 m from the projected centre line; said imaginary horizontal line being 291.0 m measured vertically above the assigned elevation at the end of the strip; (d) a surface that abuts the end of the strip associated with runway 12R and consists of an inclined plane having a ratio of 1 m measured vertically to 60 m measured horizontally rising to an intersection with the outer surface; thence said approach surface shall slope upward at a ratio of 1 m measured vertically to 50 m measured horizontally and rise to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 15 000 m measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being 2 400 m from the projected centre line; said imaginary horizontal line being 291.0 m measured vertically above the assigned elevation at the end of the strip; (e) a surface that abuts the end of the strip associated with runway 30L and consists of an inclined plane having a ratio of 1 m measured vertically to 60 m measured horizontally rising to an intersection with the outer surface; thence said approach surface shall slope upward at a ratio of 1 m measured vertically to 50 m measured horizontally and rise to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 15 000 m measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being 2 400 m from the projected centre line; said imaginary horizontal line being 291.4 m measured vertically above the assigned elevation at the end of the strip; and (f) a surface that abuts the end of the strip associated with runway 30R and consists of an inclined plane having a ratio of 1 m measured vertically to 60 m measured horizontally rising to an intersection with the outer surface; thence said approach surface shall slope upward at a ratio of l m measured vertically to 50 m measured horizontally and rise to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 15 000 m measured horizontally from the end of the strip, the outer ends of the imaginary horizontal line being Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE 2 400 m from the projected centre line; said imaginary horizontal line being 291.4 m measured vertically above the assigned elevation at the end of the strip. PART IV Description of Transitional Surfaces A transitional surface is a surface that consists of an inclined plane rising at a ratio of 1 m measured vertically to 7 m measured horizontally at right angles to the centre line of a strip and extending upward and outward from the lateral limits of the strip and its approach surfaces to an intersection with the outer surface or the transitional surface of an adjoining strip; each transitional surface is shown on Department of Public Works Plan No. E.1898, dated February 5, 1986. PART V Description of the Outer Surface An imaginary surface that consists of a common plane established at a constant elevation of 45 m above the elevation of the airport zoning reference point, which outer surface is shown on Department of Public Works Plan No. E.1898, dated February 5, 1986. PART VI Description of the Outer Limits of the Outer Surface Commencing at the point where the north limit of section 34, Township 62, Range 3, west of the fourth meridian, intersects the east limit of Plan 6069 N.Y.; thence southerly along the east limit of the said Plan 6069 N.Y. to the north limit of the northwest quarter of section 27; thence easterly along the north limit of the said northwest quarter to the northeast corner of the said northwest quarter; thence southerly along the east limit of the said northwest quarter to the southeast corner of the said northwest quarter; thence easterly along the north limit of the southeast quarter of section 27 to the northeast corner of the said southeast quarter; thence southerly along the east limit of the said southeast quarter and across the road allowance to the northeast corner of section 22; Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE thence easterly across the road allowance to the northwest corner of section 23 and along the north limit of the said section 23 to a point being on the said north limit distant 193.56 m westerly from the northeast corner of the northwest quarter of the said section 23; thence southeasterly to a point being on the south limit of Lot A, Plan 802 0035, distant 135.25 m westerly from the easterly survey post on the south limit of the said Lot A as shown on the said Plan; thence southwesterly to the point of intersection of the west limit of section 13 with the south limit of Plan 782 2909; thence southerly along the said west limit of the said section 13 and across the road to the intersection with the north limit of Plan 762 0169; thence easterly along the north limit of the said Plan 762 0169 to a survey post on the limit of the said Plan shown as R1O B.C.; thence northwesterly to a point on the north limit of road plan 2055 L.Z., distant 409.38 m easterly from the intersection of the said road plan with the easterly limit of fractional section 17, Township 62, Range 2, west of the fourth meridian; thence northeasterly to a point being on the west limit of Plan 2055 L.Z., distant 295.51 m southerly from the intersection of the said west limit with the south limit of the north half of section 22; thence northerly along the said west limit of Plan 2055 L.Z. and across the road allowance to the intersection with the south limit of section 27; thence easterly across the road and along the south limit of the southwest quarter of section 26 to the southeast corner of the said southwest quarter; thence northerly along the east limit of the west half of sections 26 and 35 to the intersection with the south limit of Plan 2061 N.Y.; thence northeasterly across the road to the southwest corner of Lot 40 A, Block 33, Plan 792 2686; thence northerly along the west limit of Lot 40 A, Block 33, Plan 792 2686, the west limit of Lots 6 A and 5 A, Block 33, Plan 832 3040, the west limit of Lots 4 to 1 inclusive, Block 33 and Lots 1 to 3 inclusive and Lot 4 U, Block 37, Plan 782 2950, the west limit of Lots 1 to 8 inclusive and Lot 36, Block 24 and Lot 1, Block 23, Plan 822 1147 and across all intervening roads to the northwesterly corner of said Lot 1; thence northeasterly along the northwest limit of Lots l to 17 inclusive, Block 23, Plan 822 1147 to the most northerly corner of the said Lot 17; thence southeasterly along the northeast limits of Lots 17 to 22 inclusive, Block 23, Plan 822 1147 to a point being on the northeast limit of the said Lot 22, distant 20.16 m southeasterly from the east corner of Lot 21, Block 23, Plan 822 1147; Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE thence northwesterly to a point being on the north limit of section 10, Township 63, Range 2, west of the fourth meridian, distant 105.76 m easterly from the northeast corner of the northwest quarter of the said section 10; thence westerly to the northeast corner of the said northwest quarter of the said section 10; thence northerly across the road allowance and along the east limit of the southwest quarter of section 15 to the northeast corner of the said southwest quarter; thence westerly along the north limits of the said southwest quarter to the south half of section 16 and across intervening roads to the southeast corner of the northeast quarter of section 17; thence northerly along the east limit of the said northeast quarter to the intersection with the south limit of Plan 3798 N.Y.; thence westerly along the south limit of the said Plan 3798 N.Y. and the production across intervening road allowances to the intersection with the east limit of section 13, Township 63, Range 3, west of the fourth meridian; thence southerly along the east limit of the said section 13 to the intersection with the south limit of Plan 832 2949; thence westerly along the south limit of the said Plan 832 2949 to a point distant 247.91 m easterly from the survey post shown on said Plan 832 2949 and marked R3; thence southwesterly to a point being on the east limit of section 10, Township 63, Range 3, west of the fourth meridian, distant 189.41 m southerly from the northeast corner of the said section 10; thence northerly to the said northeast corner of the said section 10; thence westerly along the north limit of the said northeast quarter of the said section 10 to the northwest corner of the said northeast quarter; thence easterly along the west limits of the east half of the said section 10, the east half of section 3 and the production across the road allowance to the intersection with the north limit of section 34, Township 62, Range 3, west of the fourth meridian; thence westerly along the north limit of section 34 to the point of commencement. PART VII Description of the Outer Limits of the Lands in Respect of Which These Regulations Apply Commencing at the northwest corner of section 33, Township 62, Range 3, west of the fourth meridian; thence southerly along the west limits of sections 33 and 28, across the road allowance and along the west limit of the northwest quarter of section 21 to the southwest corner of the said northwest quarter; Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE thence easterly along the south limit of the said northwest quarter to the southeast corner of the said northwest quarter; thence southerly along the west limits of the southeast quarter of section 21 and the northeast quarter of section 16 to the point of intersection with a line drawn south 62°20′43″ west from the most westerly corner of the strip associated with runway 03-21, as described in Part II, the said bearing derived from the centre line of runway 03-21 having an assumed bearing of south 53°48′52″ west; thence southerly 62°20′43″ west to a point distant 15 167.81 m from the said most westerly corner of the said strip; thence southerly 36°11′08″ east, a distance of 4 800 m; thence northerly 45°17′01″ east to the point of intersection with the west limit of Cold Lake Indian Reserve No. 149, Plan 762 0169; thence northerly along the said west limit across the road and the railroad shown on Plan 3592 E.O. to the northwest corner of the said Indian Reserve; thence easterly along the northerly boundary of the said Indian Reserve across the said railroad and the intervening roads to the intersection of the northeasterly boundary of the said Indian Reserve at the right bank of the Beaver River as shown on said Plan 762 0169; thence southeasterly along the said northeasterly boundary, being the right bank of the Beaver River, southerly and easterly to the easterly rectilinear boundary of the said Indian Reserve No. 149, Plan 762 0169; thence southerly along the said easterly rectilinear boundary of the said Indian Reserve No. 149, Plan 762 0169 to the point of intersection with a line drawn south 27°40′21″ east from the most southerly corner of the strip associated with runway 12R-30L, as described in Part II, the said bearing derived from the centre line of runway 12R-30L having an assumed bearing of south 36°12′12″ east; thence southerly 27°40′21″ east to a point distant 15 167.81 m from the said most southerly corner of the said strip; thence northerly 53°47′48″ east, a distance of 5 257.2 m to a point; thence northerly 44°44′03″ west to the intersection with the east limit of the west half of section 11, Township 62, Range 2, west of the fourth meridian; thence northerly along the said east limit to the northeast corner of the said west half; thence easterly along the north limit of the northeast quarter of section 11 to the northeast corner of the said northeast quarter; thence northerly across the road allowance and along the west limit of section 14 to an intersection with the west limit of Plan 832 0279; thence northerly along the said west limit to an intersection with the north limit of the southeast quarter of section 14; Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE thence easterly across the road and along the south limit of the northwest quarter of section 13 to the southeast corner of the said northwest quarter; thence northerly along the east limit of the said northwest quarter, across the road and along the east limit of the southwest quarter of section 24 to the northeast corner of the said southwest quarter; thence easterly along the south boundary of the northeast quarter of the said section 24 to the southeast corner of the said northeast quarter; thence northerly along the east limit of the said northeast quarter, across the road allowance and along the east limit of section 25 to the northeast corner of the said section 25; thence easterly across the road allowance and along the south limit of the west half of section 31, Township 62, Range 1, west of the fourth meridian, to the southeast corner of the said west half; thence northerly along the east limit of the said west half and its production northerly to the south limit of section 6, Township 63, Range 1, west of the fourth meridian; thence westerly along the south limit of the said section 6 to the southeast corner of the west half of the said section 6; thence northerly along the east limit to the northeast corner of the said west half; thence westerly along the north limit of the said west half and across the road allowance to the southeast corner of section 12, Township 63, Range 2, west of the fourth meridian; thence northerly along the east limit of the said section 12 to the intersection with a line drawn north 62°20′43″ east from the most easterly corner of the strip associated with runway 03-21, as described in Part II, the said bearing derived from the centre line of runway 03-21 having an assumed bearing of north 53°48′52″ east; thence northerly 62°20′43″ east to a point distant 15 167.81 m from the said most easterly corner of the said strip; thence northerly 36°11′08″ west, a distance of 4 800 m to a point; thence southerly 45°17′01″ west to the intersection with the north limit of Plan 5714 A.U.; thence westerly along the said north limit of Plan 5714 A.U. to the southeast corner of Plan 6158 E.D.; thence northerly along the east limit of the southeast quarter of section 23, Township 63, Range 2, west of the fourth meridian, and across the road to the north limit of Plan 782 0960; thence westerly along the south limit of the northeast quarter of section 23 to the southwest corner of the said northeast quarter; thence northerly along the west limit of the said north-east quarter to the northwest corner of the said northeast quarter; Current to June 20, 2022 Cold Lake Airport Zoning Regulations SCHEDULE thence westerly along the north limit of the northwest quarter of section 23 and across the road allowance to the northeast corner of section 22; thence northerly across the road allowance and along the east limit of the south half of section 27 to the northeast corner of the said south half; thence westerly along the north limits of the south half of sections 27, 28, 29 and 30, the south half of section 25, Township 63, Range 3, west of the fourth meridian, the southeast quarter of section 26 and across the intervening roads to the northwest corner of the said southeast quarter; thence southerly along the west limit of the said southeast quarter to the north limit of Plan 772 1149; thence westerly along the north limit of the said Plan 772 1149 to the intersection with a line drawn north 27°40′21″ west from the most northerly corner of the strip associated with runway 12L-30R, as described in Part II, the said bearing derived from the centre line of runway 12L-30R having an assumed bearing of north 36°12′12″ west; thence northerly 27°40′21″ west to a point distant 15 167.81 m from the said most northerly corner of the said strip; thence southerly 53°47′48″ west, a distance of 5 257.2 m to a point; thence southerly 44°44′03″ east to the intersection with the north limit of Plan 832 2949; thence westerly along the said north limit and across the road allowance to the east limit of section 21; thence southerly across the road and along the east limit of the northeast quarter of section 16 to the southeast corner of the said northeast quarter; thence westerly along the north limit of the southeast quarter of section 16 to the northwest corner of the said southeast quarter; thence southerly along the west limit of the said southeast quarter, across the road allowance and along the west limit of the northeast quarter of section 9 to the southwest corner of the said northeast quarter; thence westerly along the north limit of the southwest quarter of section 9 to the northwest corner of the said southwest quarter; thence southerly along the west limit of the said southwest quarter, the west limit of section 4 and the production thereof to the north limit of section 32, Township 62, Range 3, west of the fourth meridian; thence easterly along the north limit of the said section 32 and across the road allowance to the point of commencement. SOR/98-350, s. 3(E). Current to June 20, 2022

CONSOLIDATION Cross-border Currency and Monetary Instruments Reporting Regulations SOR/2002-412 Current to June 20, 2022 Last amended on June 1, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 1, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 1, 2020 TABLE OF PROVISIONS Cross-border Currency and Monetary Instruments Reporting Regulations 1 Interpretation Reporting of Importations and Exportations Minimum Value of Currency or Monetary Instruments Manner of Reporting Importation Reporting Exceptions to Importation Reporting Exportation Reporting Exception Applicable to the Bank of Canada 15.1 Exemption Applicable to Imported Shares Retention Penalties Coming into Force SCHEDULE 1 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act, if Not Transporting on Behalf of Entity or Other Person Current to June 20, 2022 Last amended on June 1, 2020 ii Cross-border Currency and Monetary Instruments Reporting Regulations TABLE OF PROVISIONS SCHEDULE 2 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act (if Transporting on Behalf of Entity or Other Person) or by Person or Entity Described in Paragraph 12(3)(b), (c) or (e) of Act SCHEDULE 3 Information To Be Given by Person Described in Paragraph 12(3)(d) of Act Current to June 20, 2022 Last amended on June 1, 2020 iv Registration SOR/2002-412 November 21, 2002 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT Cross-border Currency and Monetary Instruments Reporting Regulations C.P. 2002-1945 November 21, 2002 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 73(1)a of the Proceeds of Crime (Money Laundering) and Terrorist Financing Actb, hereby makes the annexed Cross-border Currency and Monetary Instruments Reporting Regulations. a S.C. 2001, c. 41, s. 73 b S.C. 2001, c. 17; S.C. 2001, c. 41, s. 48 Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Interpretation 1 (1) The following definitions apply in the Act and these Regulations. courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported or exported as mail. (messager) monetary instruments means the following instruments in bearer form or in such other form as title to them passes on delivery, namely, (a) securities, including stocks, bonds, debentures and treasury bills; and (b) negotiable instruments, including bank drafts, cheques, promissory notes, travellers’ cheques and money orders, other than warehouse receipts or bills of lading. For greater certainty, this definition does not apply to securities or negotiable instruments that bear restrictive endorsements or a stamp for the purposes of clearing or are made payable to a named person and have not been endorsed. (effets) (2) The following definitions apply in these Regulations. Act means the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. (Loi) cargo ship means a commercial vessel that is engaged in international transportation of shipments of goods other than goods imported or exported as mail. (navire de charge) commercial passenger conveyance means a conveyance that is used to carry passengers who have paid for passage. (moyen de transport commercial de passagers) conveyance means any vehicle, aircraft or water-borne craft, or other contrivance that is used to move persons, goods, currency or monetary instruments. (moyen de transport) Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Interpretation Sections 1-2 cruise ship means a commercial vessel that has sleeping facilities for over 70 persons who are not crew members but does not include a vessel engaged in passenger or cargo ferry service. (navire de croisière) currency means coins referred to in section 7 of the Currency Act, notes issued by the Bank of Canada under the Bank of Canada Act that are intended for circulation in Canada or coins or bank notes of countries other than Canada. (espèces) emergency means a medical emergency, fire, flood or other disaster that threatens life, property or the environment. (urgence) non-commercial passenger conveyance means a conveyance that does not have aboard any person who has paid for passage and includes corporate aircraft, private aircraft and marine pleasure craft. (moyen de transport non commercial de passagers) transfer agent means a person or entity appointed by a corporation to maintain records of stock, debenture and bond owners, to cancel and issue certificates and to send out dividend cheques. (agent de transfert) SOR/2003-358, s. 25; SOR/2019-240, s. 50. Reporting of Importations and Exportations Minimum Value of Currency or Monetary Instruments 2 (1) For the purposes of subsection 12(1) of the Act, the prescribed amount is $10,000. (2) The amount is in Canadian dollars, or in its equivalent in a foreign currency using (a) the exchange rate that is published by the Bank of Canada for that foreign currency and that is in effect at the time of the importation or exportation; or (b) if no exchange rate is published by the Bank of Canada for that foreign currency, the exchange rate that the person or entity would use in the ordinary course of business at the time of the importation or exportation. SOR/2019-240, s. 51. Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Reporting of Importations and Exportations Manner of Reporting Sections 3-4 Manner of Reporting [SOR/2019-240, s. 52(E)] 3 Subject to subsections 4(3) and (3.1) and section 8, a report with respect to the importation or exportation of currency or monetary instruments shall (a) be made in writing; (b) contain the information referred to (i) in Schedule 1, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is not transporting on behalf of an entity or other person, (ii) in Schedule 2, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is transporting on behalf of an entity or other person, (iii) in Schedule 2, in the case of a report made by the person or entity described in paragraph 12(3)(b), (c) or (e) of the Act, and (iv) in Schedule 3, in the case of a report made by the person described in paragraph 12(3)(d) of the Act; (c) contain a declaration that the statements made in the report are true, accurate and complete; and (d) be signed and dated by the person or entity described in paragraph 12(3)(a), (b), (c), (d) or (e) of the Act, as applicable. SOR/2002-412, s. 19; SOR/2019-240, s. 53. 3.1 For greater certainty, although items in Schedules 1 to 3 are described in the singular, a person or entity shall report all known information that falls within an item. SOR/2019-240, s. 54. Importation Reporting 4 (1) Subject to subsections (2) to (5) and section 9, a report with respect to currency or monetary instruments transported by a person arriving in Canada shall be submitted without delay by the person at the customs office located at the place of importation or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time. (2) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a commercial passenger conveyance who has as Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Reporting of Importations and Exportations Importation Reporting Section 4 their destination another place in Canada at which there is a customs office may be submitted without delay by the person at that customs office or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time, on condition that (a) the person does not disembark from the conveyance at the place of arrival in Canada and the currency or monetary instruments are not removed from the conveyance at that place, other than to be transferred under customs control directly to a commercial passenger conveyance for departure to the other place in Canada or directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and (b) if the person and currency or monetary instruments are transferred under customs control directly to a designated holding area, the person does not leave and the currency or monetary instruments are not removed from that area, other than to board or to be loaded on board a commercial passenger conveyance for departure to the other place in Canada. (3) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance at a customs office where, under the Customs Act, customs reporting may be done by radio or telephone may be submitted by radio or telephone to an officer by that person or the person in charge of the conveyance at that location, on condition that (a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act, they provide the information referred to in Schedule 1, 2 or 3, as applicable; and (b) on the officer’s request, they present themselves and make available for examination the currency or monetary instruments at the time and place specified by the officer. (3.1) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance, at a customs office where the person is authorized in accordance with the Presentation of Persons (2003) Regulations to present in an alternative manner, may be submitted to an officer by telephone, by that person or the person in charge of the conveyance before arriving in Canada, on condition that (a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act, they Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Reporting of Importations and Exportations Importation Reporting Sections 4-6 provide the information referred to in Schedule 1, 2 or 3, as applicable; and (b) on the officer’s request, they present themselves and make available for examination the currency or monetary instruments on arrival in Canada at the time and place specified by the officer. (4) A report with respect to currency or monetary instruments transported by a freight train crew member arriving in Canada on board the freight train shall be submitted without delay by the crew member at the customs office specified by the officer when the crew member presents himself or herself in accordance with section 11 of the Customs Act. (5) A report with respect to currency or monetary instruments that are transported by courier into Canada on board an aircraft and that have as their destination another place in Canada at which there is a customs office, shall be submitted at the customs office located at the airport of destination shown on the air waybill, on condition that (a) the currency or monetary instruments are not removed from the aircraft at the place of arrival, other than to be transferred under customs control directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and (b) if the currency or monetary instruments are transferred under customs control directly to a designated holding area, they are not removed from that area, other than to be loaded on board an aircraft for departure to the other place in Canada. SOR/2002-412, s. 20. 5 Subject to section 10, a report made by an exporter with respect to the importation of currency or monetary instruments by mail shall be made by (a) including inside the mail item an importation report with respect to the currency or monetary instruments; and (b) affixing the customs declaration form required by the Universal Postal Convention, as amended from time to time, to the outside of the mail item and indicating that it contains currency or monetary instruments. 6 A report made with respect to the importation of currency or monetary instruments that have been retained Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Reporting of Importations and Exportations Importation Reporting Sections 6-9 under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice. 7 A report with respect to the importation of currency or monetary instruments, other than one referred to in sections 4 to 6, shall be submitted without delay at the customs office that is open for business at the time of the importation and that is nearest to the place of importation. 8 In an emergency, the person in charge of a conveyance who must unload currency or monetary instruments from the conveyance before being able to make or submit an importation report in accordance with these Regulations may submit the importation report by telephone or other expedient means and, as soon as possible after that, shall make or submit a report in accordance with these Regulations. Exceptions to Importation Reporting 9 (1) Subject to subsections (2) and (3), currency or monetary instruments transported by a person arriving in Canada on board a commercial passenger conveyance who has as their destination a place outside Canada are not required to be reported under subsection 12(1) of the Act, on condition that (a) the person does not disembark from the conveyance in Canada and the currency or monetary instruments are not removed from the conveyance in Canada other than to be transferred under customs control directly to a commercial passenger conveyance for departure to the place outside Canada or directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and (b) if the person and currency or monetary instruments are transferred under customs control directly to a designated holding area, the person does not leave and the currency or monetary instruments are not removed from that area other than to board or be loaded on board a commercial passenger conveyance for departure to the place outside Canada. (2) Subject to subsection (3), currency or monetary instruments that are transported by courier into Canada on board a conveyance and that have as their destination a place outside Canada are not required to be reported under subsection 12(1) of the Act, on condition that Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Reporting of Importations and Exportations Exceptions to Importation Reporting Sections 9-12 (a) the currency or monetary instruments are not removed from the conveyance at the place of arrival, other than to be transferred under customs control directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and (b) if the currency or monetary instruments are transferred under customs control directly to a designated holding area, they are not removed from that area, other than to be loaded on board a conveyance for departure to the place outside of Canada. (3) Currency or monetary instruments that are transported into Canada on board a cruise ship or cargo ship and that have as their destination a place outside Canada are not required to be reported under subsection 12(1) of the Act, on condition that the currency or monetary instruments are not removed from the cruise ship or cargo ship while it is in Canada. SOR/2003-358, s. 26. 10 A person or entity is not required to make a report under subsection 12(1) of the Act with respect to the importation of currency or monetary instruments that are mailed from a location outside Canada to a destination outside Canada but that transit through Canada in the course of post, on condition that they will not leave the course of post until after they have left Canada. Exportation Reporting 11 A report with respect to currency or monetary instruments transported by a person departing from Canada shall be submitted without delay by the person at the customs office located at the place of exportation or, if it is not open for business at the time of exportation, at the nearest customs office that is open for business at that time. 12 A report required to be made by an exporter with respect to the exportation by mail of currency or monetary instruments shall be made by (a) including an exportation report inside the mail item; and (b) mailing or submitting, at or before the time when the currency or monetary instruments are mailed, a copy of the exportation report to the customs office that is located nearest to the point at which the item was mailed. Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Reporting of Importations and Exportations Exportation Reporting Sections 13-17 13 A report made with respect to the exportation of currency or monetary instruments that have been retained under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice. 14 A report with respect to the exportation of currency or monetary instruments, other than one referred to in sections 11 to 13, shall be submitted without delay at the customs office that is open for business at the time of exportation and that is nearest to the place of exportation. Exception Applicable to the Bank of Canada 15 A person or entity is not required to make a report under subsection 12(1) of the Act with respect to the importation or exportation of currency by or on behalf of the Bank of Canada for the purposes of the distribution, processing, or testing of banknotes intended for circulation in Canada. Exemption Applicable to Imported Shares 15.1 A person or entity is not required to make a report under subsection 12(1) of the Act with respect to stocks, bonds and debentures imported into Canada by courier or as mail if the importer is a financial entity or a securities dealer as defined in subsection 1(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations or a transfer agent. SOR/2003-358, s. 27. Retention 16 (1) For the purposes of subsection 14(1) of the Act, an officer shall give the person or entity written notice in person or, if the person is not present, shall send the notice by registered mail to the person’s latest known address. (2) For the purposes of subsection 14(2) of the Act, the notice is to be given within 60 days after the day on which the currency or monetary instruments are imported or exported, as the case may be. 17 The prescribed retention period, for the purposes of subsection 14(1) of Act, is Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Retention Sections 17-24 (a) in the case of importation or exportation by courier or as mail, 30 days after the day on which the retention notice is given or sent; and (b) in any other case, seven days after the day on which the retention notice is given or sent. Penalties 18 For the purposes of subsection 18(2) of the Act, the prescribed amount of the penalty is (a) $250, in the case of a person or entity who (i) has not concealed the currency or monetary instruments, (ii) has made a full disclosure of the facts concerning the currency or monetary instruments on their discovery, and (iii) has no previous seizures under the Act; (b) $2,500, in the case of a person or entity who (i) has concealed the currency or monetary instruments, other than by means of using a false compartment in a conveyance, or who has made a false statement with respect to the currency or monetary instruments, or (ii) has a previous seizure under the Act, other than in respect of any type of concealment or for making false statements with respect to the currency or monetary instruments; and (c) $5,000, in the case of a person or entity who (i) has concealed the currency or monetary instruments by using a false compartment in a conveyance, or (ii) has a previous seizure under the Act for any type of concealment or for making a false statement with respect to the currency or monetary instruments. 19 to 23 [Amendments] Coming into Force 24 (1) Subject to subsection (2), these Regulations come into force on January 6, 2003. Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations Coming into Force Section 24 (2) Sections 19 to 23 come into force on the day on which the Presentation of Regulations come into force. Current to June 20, 2022 Last amended on June 1, 2020 Persons (2003) Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 1 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act, if Not Transporting on Behalf of Entity or Other Person SCHEDULE 1 (Subparagraph 3(b)(i), section 3.1 and paragraphs 4(3)(a) and (3.1)(a)) Information To Be Given by Person Described in Paragraph 12(3)(a) of Act, if Not Transporting on Behalf of Entity or Other Person PART A Information with Respect to Person Described in Paragraph 12(3)(a) of Act 1 Person’s name Person’s permanent address Person’s citizenship Person’s date of birth Person’s telephone number Type of document or other information used to identify person and number of document or number associated with information Jurisdiction and country of issue of document or other information PART B Information on Importation or Exportation 0.1 Indication of whether it is an importation or exportation Departure point of person making the report (country, city) Person’s arrival point (country, city) Person’s transit points (country, city) Person’s dates of travel Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 1 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act, if Not Transporting on Behalf of Entity or Other Person PART C Information with Respect to Each Currency That Is Imported or Exported 1 Type of currency Issuing country or jurisdiction Amount of currency in the foreign currency and its amount in Canadian dollars and exchange rate used Purpose of importation or exportation PART D Information with Respect to Each Monetary Instrument That Is Imported or Exported 1 Type of monetary instrument Amount of monetary instrument in the foreign currency and its amount in Canadian dollars and exchange rate used Issuer of monetary instrument Date of issuance of monetary instrument Serial number or other number that identifies monetary instrument Purpose of importation or exportation SOR/2002-412, s. 21; SOR/2003-358, s. 28; SOR/2019-240, s. 55; SOR/2019-240, s. 56; SOR/2019-240, s. 57; SOR/2019-240, s. 58; SOR/2019-240, s. 59; SOR/2019-240, s. 60; SOR/2020-112, s. 13. Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 2 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act (if Transporting on Behalf of Entity or Other Person) or by Person or Entity Described in Paragraph 12(3)(b), (c) or (e) of Act SCHEDULE 2 (Subparagraphs 3(b)(ii) and (iii), section 3.1 and paragraphs 4(3)(a) and (3.1)(a)) Information To Be Given by Person Described in Paragraph 12(3)(a) of Act (if Transporting on Behalf of Entity or Other Person) or by Person or Entity Described in Paragraph 12(3)(b), (c) or (e) of Act PART A Information with Respect to Person on Whose Behalf Person Described in Paragraph 12(3)(a) of Act Is Transporting or with Respect to Person Described in Paragraph 12(3)(b), (c) or (e) of Act 1 Person’s name Person’s permanent address Person’s citizenship Person’s date of birth Person’s telephone number Type of document or other information used to identify person and number of document or number associated with information Jurisdiction and country of issue of document or other information Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 2 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act (if Transporting on Behalf of Entity or Other Person) or by Person or Entity Described in Paragraph 12(3)(b), (c) or (e) of Act PART B Information with Respect to Entity on Whose Behalf Person Described in Paragraph 12(3)(a) of Act Is Transporting or with Respect to Entity Described in Paragraph 12(3)(b) or (c) of Act 1 Entity’s name Entity’s permanent address Telephone number of entity Jurisdiction and country of registration or incorporation Nature of entity’s principal business Name and title of entity’s contact person PART C Information with Respect to Importation or Exportation 0.1 Indication of whether it is an importation or exportation Date of shipment Method of shipment (courier, mail or other) Name and permanent address of person or entity shipped to and from Name of courier intermediaries Permanent address of courier and permanent addresses of any intermediaries Courier’s telephone number Name and title of courier’s contact person Name and permanent address of the person or entity that is ultimate origin of currency or monetary instrument and, in the case of an entity, the nature of their principal business Name and permanent address of the person or entity that is ultimate destination of currency or monetary instrument and, in the case of an entity, the nature of their principal business Departure point of currency or monetary instrument (country, city) and date of departure Current to June 20, 2022 Last amended on June 1, 2020 and names of any Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 2 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act (if Transporting on Behalf of Entity or Other Person) or by Person or Entity Described in Paragraph 12(3)(b), (c) or (e) of Act Arrival point of currency or monetary instrument (country, city) and date of arrival Transit points of currency or monetary instrument (country, city) and dates of arrival at and departure from each transit point Points where (country, city) and dates when intermediaries obtain physical possession of currency or monetary instrument PART D Information with Respect to Person Described in Paragraph 12(3)(a) of Act or with Respect to Person Acting on Behalf of Person or Entity Described in Paragraph 12(3)(b), (c) or (e) of Act 1 Person’s name Person’s permanent address Person’s citizenship Person’s date of birth Person’s telephone number Type of document or other information used to identify person and number of document or number associated with information Jurisdiction and country of issue of document or other information PART E Information with Respect to Each Currency That Is Imported or Exported 1 Type of currency Issuing country or jurisdiction Amount of currency in the foreign currency and its amount in Canadian dollars and exchange rate used Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 2 Information To Be Given by Person Described in Paragraph 12(3)(a) of Act (if Transporting on Behalf of Entity or Other Person) or by Person or Entity Described in Paragraph 12(3)(b), (c) or (e) of Act Purpose of importation or exportation PART F Information with Respect to Each Monetary Instrument That Is Imported or Exported 1 Type of monetary instrument Amount of monetary instrument in the foreign currency and its amount in Canadian dollars and exchange rate used Issuer of monetary instrument Date of issuance of monetary instrument Serial number or other number that identifies monetary instrument Purpose of importation or exportation SOR/2002-412, s. 22; SOR/2003-358, s. 29; SOR/2019-240, s. 61; SOR/2019-240, s. SOR/2019-240, s. 63; SOR/2019-240, s. 64; SOR/2019-240, s. 65; SOR/2019-240, SOR/2019-240, s. 67; SOR/2019-240, s. 68; SOR/2019-240, s. 69; SOR/2019-240, SOR/2019-240, s. 71; SOR/2019-240, s. 72; SOR/2019-240, s. 73; SOR/2019-240, SOR/2020-112, s. 14; SOR/2020-112, s. 15; SOR/2020-112, s. 16. Current to June 20, 2022 Last amended on June 1, 2020 62(F); s. 66; s. 70; s. 74; Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 3 Information To Be Given by Person Described in Paragraph 12(3)(d) of Act SCHEDULE 3 (Subparagraph 3(b)(iv), section 3.1 and paragraphs 4(3)(a) and (3.1)(a)) Information To Be Given by Person Described in Paragraph 12(3)(d) of Act PART A Information with Respect to Person Described in Paragraph 12(3)(d) of Act 1 Person’s name Person’s permanent address Person’s citizenship Person’s date of birth Person’s telephone number Type of document or other information used to identify person and number of document or number associated with information Jurisdiction and country of issue of document or other information Name of person’s employer Employer’s business address Employer’s business telephone number Name and title of employer’s contact person PART B Information on Shipments of Currency or Monetary Instruments 0.1 Indication of whether it is an importation or exportation Name of importer or exporter Amount, in Canadian dollars, of currency or monetary instrument Current to June 20, 2022 Last amended on June 1, 2020 Cross-border Currency and Monetary Instruments Reporting Regulations SCHEDULE 3 Information To Be Given by Person Described in Paragraph 12(3)(d) of Act Name and permanent address of person or entity shipped to and from Departure point of currency or monetary instrument (country, city) and date of departure Arrival point of currency or monetary instrument (country, city) and date of arrival Transit points of currency or monetary instrument (country, city) and dates of arrival at and departure from each transit point SOR/2002-412, s. 23; SOR/2003-358, s. 30; SOR/2019-240, s. 75; SOR/2019-240, s. 76; SOR/2019-240, s. 77; SOR/2019-240, s. 78; SOR/2019-240, s. 79(F); SOR/2019-240, s. 80; SOR/2020-112, s. 17. Current to June 20, 2022 Last amended on June 1, 2020

CONSOLIDATION Commissioner’s Standing Orders (Classification Redress Process for Members) SOR/2001-248 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Commissioner’s Standing Orders (Classification Redress Process for Members) 1 Interpretation Application Process for Review Request for Review Classification Review Committee Report of the Classification Review Committee Decision Withdrawal of Request for Review Suspension of Time Limits Coming into Force Current to June 20, 2022 ii Registration SOR/2001-248 July 4, 2001 ROYAL CANADIAN MOUNTED POLICE ACT Commissioner’s Standing Orders Redress Process for Members) (Classification The Commissioner of the Royal Canadian Mounted Police, pursuant to subsections 21(2)a and 31(1)b of the Royal Canadian Mounted Police Act, hereby makes the annexed Commissioner’s Standing Orders (Classification Redress Process for Members). July 1, 2001 a R.S., c. 8 (2nd Supp.), s. 12 b R.S., c. 8 (2nd Supp.), s. 16 Current to June 20, 2022 Commissioner’s Standing Orders (Classification Redress Process for Members) Interpretation 1 The following definitions apply in these Standing Orders. Act means the Royal Canadian Mounted Police Act. (Loi) coordinator means the person designated as such by the Commissioner. (coordonnateur) decision maker means (a) the Commissioner, (i) in the case of a request for review based on a decision, act or omission made in the course of the classification of a position at the Executive level, or (ii) in the case of a request for review when the corrective relief requested is reclassification of a position to the Executive level; (b) the person designated as such by the Commissioner, (i) in the case of a request for review based on a decision, act or omission made in the course of the classification of a position at the Inspector or Superintendent rank, or (ii) in the case of a request for review when the corrective relief requested is reclassification of a position to the Inspector or Superintendent rank; and (c) the coordinator, in the case of a request for review based on a decision, act or omission made in the course of the classification of a position at any level or rank other than the Executive level or the Inspector or Superintendent rank. (décideur) Application 2 (1) These Standing Orders apply instead of Part III of the Act to the presentation and resolution of all grievances based on a decision, act or omission made in the course of the classification of a position, which decision, act or omission is in respect of Current to June 20, 2022 Commissioner’s Standing Orders (Classification Redress Process for Members) Application Sections 2-5 (a) the group to which the position has been allocated; (b) the rating, level or rank attributed to the position; or (c) the effective date of the classification of the position. (2) These Standing Orders apply only to the resolution of grievances initiated in accordance with these Standing Orders on or after the day on which these Standing Orders come into force. Process for Review Request for Review 3 A member may request the review of a decision, act or omission made in the course of the classification of the position to which the member is posted, by submitting a request for classification review to the coordinator within 45 days after the day on which the member knew or reasonably ought to have known of the decision, act or omission. 4 The request for review shall be in writing and shall specify each of the following: (a) the name of the member and the title of the position to which the member is posted; (b) the decision, act or omission in question; (c) the corrective relief requested; and (d) the date on which the member knew of the decision, act or omission. Classification Review Committee 5 (1) As soon as possible after receiving a request for review, the coordinator shall appoint a chairperson of the classification review committee. (2) The chairperson of the committee shall be a person designated by the Commissioner as an Accredited Classification Analyst/Consultant. (3) The chairperson shall select two other persons to serve on the committee who are trained in the use of the classification standard for the position to which the request for review pertains. (4) No person shall serve on a committee if Current to June 20, 2022 Commissioner’s Standing Orders (Classification Redress Process for Members) Process for Review Classification Review Committee Sections 5-11 (a) they took part in the decision, act or omission that is the subject of the request for review; or (b) they will be placed in any other conflict of interest by being on the committee. 6 The chairperson shall notify the member who requested the review of the names and titles of the persons selected to serve on the classification review committee. 7 (1) The member who requested the review may, within seven days after the day on which the member is notified of the names of the persons selected to serve on the classification review committee, object to the selection of any person on the basis that the selection contravenes subsection 5(4), by submitting a written notice of objection to the coordinator. (2) The notice of objection shall contain details of the alleged conflict of interest under subsection 5(4). (3) If the coordinator finds that the objection is wellfounded, the coordinator shall exclude the person from the committee and select a replacement. (4) The decision of the coordinator is final. 8 Each classification review committee shall review the request for review of which it is seized. 9 All submissions and reports to the classification review committee shall be in writing. 10 (1) The classification review committee may obtain any additional documentation relevant to a request for review. (2) The coordinator shall provide the member who requested the review an opportunity to review any additional documentation obtained by the committee in respect of the request. Report of the Classification Review Committee 11 (1) The classification review committee shall prepare a written report on its review and shall submit the report to the decision maker. (2) The report shall contain the findings and recommendations, with reasons, of the persons on the committee, including (a) the group to which the position should be allocated, when the request for review is based on a decision, Current to June 20, 2022 Commissioner’s Standing Orders (Classification Redress Process for Members) Process for Review Report of the Classification Review Committee Sections 11-15 act or omission in respect of the group to which a position has been allocated; (b) the rating, level or rank that should be attributed to the position, when the request for review is based on a decision, act or omission in respect of the rating, level or rank attributed to a position; and (c) the effective date that should be attributed to the classification, when the request for review is based on a decision, act or omission in respect of the effective date of the classification of a position. Decision 12 The decision maker shall consider the request for review and the report of the classification review committee and shall (a) determine the group to which the position should be allocated, when the request is based on a decision, act or omission in respect of the group to which a position has been allocated; (b) determine the rating, level or rank of the position, when the request is based on a decision, act or omission in respect of the rating, level or rank attributed to a position; and (c) determine the effective date of the classification of the position, when the request is based on a decision, act or omission in respect of the effective date of the classification of a position. 13 (1) The decision of the decision maker shall be in writing. (2) The coordinator shall provide a copy of the decision of the decision maker and the report of the classification review committee, including reasons, to the member who requested the review. 14 The decision of the decision maker is final. Withdrawal of Request for Review 15 A member may withdraw their request for review, by notice in writing to the coordinator, at any time before the decision relating to their request is rendered by the decision maker. Current to June 20, 2022 Commissioner’s Standing Orders (Classification Redress Process for Members) Suspension of Time Limits Sections 16-17 Suspension of Time Limits 16 (1) The coordinator shall, on written request, in the situations described in subsection (2), suspend the time limit for compliance with section 3 or subsection 7(1). (2) The following situations justify a suspension of a time limit: (a) when the member is on sick leave; (b) when the member is assigned to an operation that prevents the member from meeting the time requirement; or (c) when an informal review is ongoing in respect of the decision, act or omission that is the subject of the request for review. Coming into Force 17 These Standing Orders come into force on the day on which they are registered. Current to June 20, 2022

CONSOLIDATION Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law SOR/2019-312 Current to June 20, 2022 Last amended on April 30, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on April 30, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on April 30, 2022 TABLE OF PROVISIONS Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Interpretation 1 Definitions Co-owned Deposits 2 Information Trust Deposits General 3 Records of member institution Special income arrangement Information to depositor Nominee Broker Deposits 6 Information to member institution Records of member institution Special income arrangement Information to Corporation Form and manner of providing information Attestation Contact information Notice to Corporation Information to nominee broker Professional Trustee Accounts 15 Records of member institution Manner of making attestation Contact information Provision of information on request Manner of providing attestation Information on removal of designation Repeal Current to June 20, 2022 Last amended on April 30, 2022 ii Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law TABLE OF PROVISIONS Coming into Force *22 S.C. 2018, c. 12 Current to June 20, 2022 Last amended on April 30, 2022 iv Registration SOR/2019-312 August 20, 2019 CANADA DEPOSIT INSURANCE CORPORATION ACT Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law The Board of Directors of the Canada Deposit Insurance Corporation, pursuant to paragraph 11(2)(g)a of the Canada Deposit Insurance Corporation Actb and section 14c of the schedule to that Act, makes the annexed Canada Deposit Insurance Corporation Coowned and Trust Deposit Disclosure By-law. Ottawa, August 2, 2019 a R.S., c. 18 (3rd Supp.), s. 51 b R.S., c. C-3 c S.C. 2018, c. 12, s. 212 Current to June 20, 2022 Last amended on April 30, 2022 Interpretation Definitions 1 (1) The following definitions apply in this By-law. Act means the Canada Deposit Insurance Corporation Act. (Loi) determination date means, in respect of a member institution, (a) if a winding-up order is made in respect of the institution before the day on which the Corporation makes a payment in respect of the majority — in number or value — of the deposits held by the institution that are insured by deposit insurance, the day on which the petition or other originating process is filed in respect of the winding-up; or (b) if a winding-up order is not made in respect of the institution before the day on which the Corporation makes a payment in respect of the majority — in number or value — of the deposits held by the institution that are insured by deposit insurance, the day on which any of the circumstances described in subsection 14(2.1) of the Act first occurs in respect of the institution. (date-repère) senior officer means, in respect of a nominee broker or professional trustee that is not an individual, (a) its chief executive officer or a member of its board of directors, or an individual who performs functions similar to those normally performed by someone occupying one of those positions; or (b) an officer who reports directly to a person referred to in paragraph (a) or to the board of directors. (cadre dirigeant) special income arrangement means (a) a registered retirement savings plan referred to in subsection 5(1) of the schedule to the Act; (b) a registered retirement income fund referred to in subsection 5(2) of the schedule to the Act; (c) a tax-free savings account referred to in subsection 5(3) of the schedule to the Act; (d) a registered education savings plan referred to in subsection 5(4) of the schedule to the Act; or Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Interpretation Sections 1-3 (e) a registered disability savings plan referred to in subsection 5(5) of the schedule to the Act. (arrangement spécial) Types of special income arrangement (2) For the purposes of this By-law, each paragraph in the definition special income arrangement describes a type of special income arrangement. Co-owned Deposits Information 2 For the purpose of subsection 4(1) of the schedule to the Act, a co-ownership must be disclosed on the records of a member institution before the determination date by (a) indicating that the deposit is co-owned; and (b) setting out each co-owner’s name. Trust Deposits General Records of member institution 3 (1) For the purpose of subsection 6(1) of the schedule to the Act, if the deposit is neither a nominee broker deposit nor a deposit held in an account identified as a professional trustee account, the trusteeship must be disclosed on the records of the member institution before the determination date by (a) indicating that the deposit is held in trust; and (b) setting out each trustee’s name and one trustee’s address. Interest or right of beneficiary (2) For the purpose of subsection 6(2) of the schedule to the Act, if the deposit is neither a nominee broker deposit nor a deposit held in an account identified as a professional trustee account, the trusteeship must be disclosed on the records of the member institution before the determination date by (a) indicating that the deposit is held in trust; (b) setting out each trustee’s name and one trustee’s address; and (c) setting out the beneficiary’s name and address. Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits General Sections 3-5 Multiple beneficiaries (3) For the purpose of subsection 6(3) of the schedule to the Act, if the deposit is neither a nominee broker deposit nor a deposit held in an account identified as a professional trustee account, a beneficiary’s interest or right in the deposit must be disclosed on the records of the member institution before the determination date by (a) indicating that the deposit is held in trust; (b) setting out each trustee’s name and one trustee’s address; (c) setting out the beneficiary’s name and address; and (d) setting out the amount or percentage of the beneficiary’s interest or right in the deposit. Special income arrangement 4 If a deposit is received under a special income arrangement from a depositor who is acting as a trustee for another person and it is neither a nominee broker deposit nor a deposit held in an account identified as a professional trustee account, the type of special income arrangement and the name and address of the individual for whose benefit the arrangement is established are to be disclosed on the records of the member institution before the determination date. Information to depositor 5 (1) For the purpose of subsection 6(5) of the schedule to the Act, the information that the Corporation may require a member institution to provide to a depositor who indicates that they are acting as a trustee for another person includes (a) the fact that the depositor is responsible for providing the member institution with, and updating, the information referred to in section 3 for disclosure on the member institution’s records; (b) the manner in which the depositor may provide and update that information; (c) the fact that failure to provide that information may result in the deposit not receiving full deposit insurance protection; and (d) the fact that the Corporation will rely on the latest information disclosed on the member institution’s records, which could affect deposit insurance coverage. Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits General Sections 5-6 Time and manner (2) The information must be provided in writing at the time of opening an account for the depositor and during the month of March in each year. Exception (3) Subsection (1) does not apply in respect of a deposit (a) for which the depositor is a nominee broker; (b) that is held in an account identified as a professional trustee account; or (c) for which the depositor is the member institution. Nominee Broker Deposits Information to member institution 6 (1) For the purpose of subparagraph 7(1)(a)(ii) of the schedule to the Act, alphanumeric codes must be assigned in accordance with the following rules: (a) a nominee broker must not assign the same code to more than one beneficiary; (b) a nominee broker must assign the same code in respect of all of a beneficiary’s deposits made by the nominee broker at the same member institution that are held under the same type of special income arrangement; (c) a nominee broker must assign the same code in respect of all of a beneficiary’s deposits made by the nominee broker at the same member institution that are not held under a special income arrangement; (d) a nominee broker may assign the same code in respect of the beneficiary’s deposits that are held under different types of special income arrangement or under no such arrangement. Other information (2) For the purpose of subparagraph 7(1)(a)(iv) of the schedule to the Act, the nominee broker must provide the following information to the member institution: (a) the nominee broker’s legal name; (b) the type of special income arrangement under which the deposit is held or an indication that the deposit is not held under any special income arrangement; Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits Nominee Broker Deposits Sections 6-7 (c) if the deposit is held under a special income arrangement, the alphanumeric code, assigned in accordance with the following rules, for each individual for whose benefit the arrangement is established, along with an indication that the code is assigned for the purposes of this paragraph: (i) a nominee broker must not assign the same code to more than one individual, (ii) a nominee broker must assign the same code to an individual in respect of all deposits made by the nominee broker at the same member institution that are held for the individual’s benefit under the same type of special income arrangement, (iii) a nominee broker may assign the same code to an individual in respect of deposits that are held for the individual’s benefit under different types of special income arrangement. Same code as beneficiary and individual (3) A nominee broker must assign the same alphanumeric code under subsection (1) and paragraph (2)(c) to a person who is both a beneficiary of a deposit that is held under a special income arrangement and an individual for whose benefit a deposit is held under the same type of special income arrangement at the same member institution. Records of member institution 7 (1) For the purpose of subsection 6(1) of the schedule to the Act, if the deposit is a nominee broker deposit, the trusteeship must be disclosed on the records of the member institution before the determination date by (a) indicating that the deposit is held in trust by a nominee broker; and (b) setting out the nominee broker’s legal name and address. Interest or right of beneficiary (2) For the purposes of subsection 6(2) of the schedule to the Act, if the deposit is a nominee broker deposit, the trusteeship must be disclosed on the records of the member institution before the determination date by (a) indicating that the deposit is held in trust by a nominee broker; (b) setting out the nominee broker’s legal name and address; and Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits Nominee Broker Deposits Sections 7-11 (c) setting out the alphanumeric code assigned to the beneficiary in respect of the deposit in accordance with subsection 6(1). Interest or right of beneficiary (3) For the purposes of subsection 6(3) of the schedule to the Act, if the deposit is a nominee broker deposit, a beneficiary’s interest or right in the deposit must be disclosed on the records of the member institution before the determination date by (a) indicating that the deposit is held in trust by a nominee broker; (b) setting out the nominee broker’s legal name and address; (c) setting out the alphanumeric code assigned to the beneficiary in respect of the deposit in accordance with subsection 6(1); and (d) setting out the amount or percentage of the interest or right in the deposit associated with that code. Special income arrangement 8 If a nominee broker deposit is held under a special income arrangement, the type of special income arrangement and each alphanumeric code assigned in relation to it in accordance with paragraph 6(2)(c) must be disclosed on the records of the member institution before the determination date. Information to Corporation 9 For the purpose of subparagraph 7(1)(b)(iii) of the schedule to the Act, the nominee broker must provide the following information to the Corporation: (a) the type of special income arrangement, if any, associated with each alphanumeric code assigned in accordance with subsection 6(1); (b) each alphanumeric code assigned in accordance with paragraph 6(2)(c), as well as the name of the individual and the type of special income arrangement associated with it. Form and manner of providing information 10 The information referred to in paragraph 7(1)(b) of the schedule to the Act must be provided electronically in a format that permits data extraction and manipulation. Attestation 11 (1) An initial attestation referred to in paragraph 8(1)(b) of the schedule to the Act must Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits Nominee Broker Deposits Section 11 (a) set out the member institution’s name and the nominee broker’s legal name and mailing address; (b) include, if the nominee broker states that they are capable of fulfilling the obligations set out in paragraph 7(1)(b) of the schedule to the Act, a description of the nominee broker’s policies and procedures for ensuring that they are capable of fulfilling those obligations; (c) include, if the nominee broker states that they are not capable of fulfilling the obligations set out in paragraph 7(1)(b) of the schedule to the Act, an explanation of why they are not capable and their proposed actions and time frame for remedying the situation; (d) be signed by the nominee broker or a senior officer of the nominee broker; (e) set out the mailing address, email address and telephone number of the person who signed the attestation and, if the nominee broker is not an individual, of another senior officer of the nominee broker; and (f) be sent electronically not later than the 30th day after the day on which the nominee broker becomes a party to the agreement or arrangement that requires the making of the attestation. Multiple agreements or arrangements (2) For greater certainty, if an initial attestation is required under more than one agreement or arrangement entered into by a nominee broker within a 30-day period, the nominee broker may make and send to the Corporation, not later than the 30th day after the day on which the first agreement or arrangement is entered into, a single attestation containing the names of all of the member institutions with which the agreements or arrangements are entered into. Update (3) An updated attestation referred to in paragraph 8(1)(b) of the schedule to the Act must (a) set out the nominee broker’s legal name and mailing address; (b) set out the name of each member institution with which the nominee broker has entered into an agreement or arrangement, highlighting any changes since the most recent updated attestation; (c) include, if the nominee broker states that they are capable of fulfilling the obligations set out in paragraph 7(1)(b) of the schedule to the Act, a description of the nominee broker’s policies and procedures for Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits Nominee Broker Deposits Sections 11-13 ensuring that they are capable of fulfilling those obligations, unless they are unchanged since the nominee broker’s last updated attestation; (d) include, if the nominee broker states that they are not capable of fulfilling the obligations set out in paragraph 7(1)(b) of the schedule to the Act, an explanation of why they are not capable and their proposed actions and time frame for remedying the situation; (e) be signed by the nominee broker or a senior officer of the nominee broker; (f) set out the mailing address, email address and telephone number of the person who signed the attestation and, if the nominee broker is not an individual, of another senior officer of the nominee broker; and (g) be sent electronically no later than May 31 of each year, starting in 2022, and within 10 days after any change to the nominee broker’s legal name or to their capability to fulfill the obligations set out in paragraph 7(1)(b) of the schedule to the Act. Contact information 12 (1) For the purpose of paragraph 8(1)(c) of the schedule to the Act, the contact information that must be provided to the member institution consists of the name, mailing address, email address and telephone number of the nominee broker, if they are an individual, or of two senior officers of the nominee broker. Update (2) The contact information must be updated within 10 days after any change to it. Notice to Corporation 13 (1) For the purpose of subsection 8(3) of the schedule to the Act, the member institution must notify the Corporation electronically, not later than the 15th day after the day on which it enters into an agreement or arrangement, by (a) providing the nominee broker’s legal name; (b) specifying the day on which the member institution entered into the agreement or arrangement; and (c) including a confirmation that the agreement or arrangement includes the provisions required under subsection 8(1) of the schedule to the Act. Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits Nominee Broker Deposits Sections 13-17 End of agreement or arrangement (2) For the purpose of subsection 8(4) of the schedule to the Act, the member institution must notify the Corporation electronically, not later than the 15th day after the day on which the member institution ceases to be a party to an agreement or arrangement, by (a) providing the nominee broker’s legal name; and (b) specifying the day on which the member institution ceased to be a party to the agreement or arrangement. Information to nominee broker 14 For the purpose of subsection 8(5) of the schedule to the Act, the information that the member institution must provide consists of an indication that the nominee broker is not in compliance with paragraph 7(1)(a) of the schedule to the Act and an indication of what information they have failed to provide. Professional Trustee Accounts Records of member institution 15 For the purposes of subsections 6(1) and (2) of the schedule to the Act, if the deposit is held in an account identified as a professional trustee account, the trusteeship must be disclosed on the records of the member institution before the determination date by (a) indicating that the deposit is held in trust; (b) indicating that the account in which the deposit is held is a professional trustee account; and (c) setting out the name and address of the professional trustee. Manner of making attestation 16 For the purpose of paragraph 9(a) of the schedule to the Act, the attestation must be made in writing and be signed by the professional trustee or a senior officer of the professional trustee. Contact information 17 For the purposes of paragraph 9(b) and subparagraph 11(c)(iii) of the schedule to the Act, the contact information must be provided to the member institution in writing and must include the name, mailing address, email address and telephone number of the professional trustee, if they are an individual, or of a senior officer of the professional trustee. Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Trust Deposits Professional Trustee Accounts Sections 18-21 Provision of information on request 18 (1) For the purpose of paragraph 11(b) of the schedule to the Act, the following information must be provided, as it exists as of the date specified in the Corporation’s request: (a) the information referred to in paragraph 11(a) of the schedule to the Act; (b) if the deposit is held under a special income arrangement, the type of arrangement and the name and address of the individual for whose benefit the arrangement is established. Form and manner of providing information (2) The information must be provided electronically in a format that permits data extraction and manipulation. Manner of providing attestation 19 The attestation referred to in subparagraph 11(c)(i) of the schedule to the Act must be provided in writing. Information on removal of designation 20 (1) If a member institution removes, in accordance with paragraph 12(3)(b) of the schedule to the Act, the designation of an account identified as a professional trustee account, the information that the Corporation may, for the purpose of subsection 6(5) of the schedule to the Act, require the member institution to provide to the depositor includes (a) the fact that the designation has been removed in accordance with that paragraph; and (b) the fact that the designation will be reinstated if the depositor complies with section 9 of the schedule to the Act. Time and manner (2) The information must be provided in writing within five days after the day on which the designation is removed. Repeal 21 The Canada Deposit Insurance Corporation Joint and Trust Account Disclosure By-Law1 is repealed. SOR/95-279 Current to June 20, 2022 Last amended on April 30, 2022 Canada Deposit Insurance Corporation Co-owned and Trust Deposit Disclosure By-law Coming into Force Section 22 Coming into Force S.C. 2018, c. 12 22 This By-law comes into force on the day on which section 212 of the Budget Implementation Act, 2018, No. 1 comes into force. * * [Note: By-law in force April 30, 2022, see SI/2019-17, as amended by SI/2020-36.] Current to June 20, 2022 Last amended on April 30, 2022

CONSOLIDATION Cedar Point-Christian Island Ferry Fees Regulations C.R.C., c. 681 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting the Fees Payable for Ferry Service on the Ferry Operating Between Cedar Point and Christian Island, Ontario 1 Short Title Interpretation Fees Payable SCHEDULE Current to June 20, 2022 ii CHAPTER 681 FINANCIAL ADMINISTRATION ACT Cedar Point-Christian Island Ferry Fees Regulations Regulations Respecting the Fees Payable for Ferry Service on the Ferry Operating Between Cedar Point and Christian Island, Ontario Short Title 1 These Regulations may be cited as the Cedar PointChristian Island Ferry Fees Regulations. Interpretation 2 In these Regulations, barge means any barge owned and operated by Her Majesty in right of Canada in conjunction with the ferry; (chaland) ferry means any vessel owned and operated by Her Majesty in right of Canada and normally operated as the ferry between Cedar Point and Christian Island, both in the Province of Ontario; (traversier) Indian means an Indian as defined in the Indian Act. (Indien) Fees Payable 3 Every person who is carried on the ferry or who charters the ferry or barge, or both, except (a) an Indian, (b) a person who is employed by Her Majesty in right of Canada as a teacher and who resides on Christian Island, and (c) a person who is required to use the ferry in order to transact business with an Indian on Christian Island, Current to June 20, 2022 Cedar Point-Christian Island Ferry Fees Regulations Fees Payable Section 3 shall pay the fee in respect of such carriage or charter set out in the schedule. Current to June 20, 2022 Cedar Point-Christian Island Ferry Fees Regulations SCHEDULE SCHEDULE (Section 3) Service Fee 1 (1) Fee for return trip for an individual (a) over 16 years of age ............................................... $ 0.50 (b) over 4 years of age but not over 16 ...................... 0.20 (c) 4 years of age and younger ................................... free (2) Fee for scheduled return trip for each vehicle ..... $ 5.00 2 (1) Fee for charter of ferry (a) for the first hour or part thereof ............................ $10.00 (b) for each extra 15 minutes or part thereof ............ 2.50 (2) Fee for charter of ferry and barge (a) for the first 45 minutes or part thereof ................. $15.00 (b) for each extra 15 minutes or part thereof ............ 5.00 Current to June 20, 2022

CONSOLIDATION Cabbage Stabilization Regulations, 1982-83 [Repealed, SOR/2017-84, s. 1] Current to June 20, 2022 Last amended on May 5, 2017 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on May 5, 2017. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on May 5, 2017 TABLE OF PROVISIONS Regulations Respecting the Stabilization of the Price of Cabbages Marketed in the 1982-83 Crop Year Current to June 20, 2022 Last amended on May 5, 2017 ii

CONSOLIDATION Canada Business Corporations Regulations, 2001 SOR/2001-512 Current to June 20, 2022 Last amended on January 15, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on January 15, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on January 15, 2020 TABLE OF PROVISIONS Canada Business Corporations Regulations, 2001 Interpretation PART 1 General 4 Forms Electronic Documents Resident Canadian Class of Persons Prescribed Exemption Circumstances Prescribed Retention of Records Business Sectors PART 2 Corporate Names 17 Interpretation Confusing Names General Prohibitions Non-distinctive Names Deceptively Misdescriptive Names PART 3 Corporate Interrelationships 35 Interpretation Prescribed Conditions PART 4 Insider Trading Current to June 20, 2022 Last amended on January 15, 2020 ii Canada Business Corporations Regulations, 2001 TABLE OF PROVISIONS PART 5 Meetings of Shareholders 43 Record Date Notice of Meetings Communication Facilities PART 6 Shareholder Proposals PART 7 Proxies and Proxy Solicitation 54 Form of Proxy Management Proxy Circular Dissident’s Proxy Circular Financial Statements in Proxy Circular Proxy Circular Exemptions PART 8 Financial Disclosure 70 Interpretation Financial Statements 71.1 Auditor’s Report Contents of Financial Statements 72.1 PART 8.1 Fundamental Changes 72.2 PART 8.2 Disclosure Relating to Diversity Current to June 20, 2022 Last amended on January 15, 2020 iv Canada Business Corporations Regulations, 2001 TABLE OF PROVISIONS PART 9 Constrained Share Corporations 73 Interpretation Disclosure Required Powers and Duties of Directors Limitation on Voting Rights Sale of Constrained Shares Disclosure of Beneficial Ownership References and Definitions for the Purpose of Certain Provisions of the Act PART 10 Rules of Procedure for Applications for Exemptions 88 Application Time of Filing Applications Notice by Director of Decision General PART 11 Value of Total Financial Interest 96 PART 12 Cancellation of Articles and Certificates 97 PART 13 Prescribed Fees 99 Coming into Force SCHEDULE 1 Current to June 20, 2022 Last amended on January 15, 2020 v Canada Business Corporations Regulations, 2001 TABLE OF PROVISIONS SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 Current to June 20, 2022 Last amended on January 15, 2020 v Registration SOR/2001-512 November 22, 2001 CANADA BUSINESS CORPORATIONS ACT Canada Business Corporations Regulations, 2001 P.C. 2001-2139 November 22, 2001 Her Excellency the Governor General in Council, on the recommendation of the Minister of Industry, pursuant to subsection 261(1)a of the Canada Business Corporations Actb, hereby makes the annexed Canada Business Corporations Regulations, 2001. a S.C. 2001, c. 14, s. 125 b S.C. 1994, c. 24, s. 1 Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 Interpretation 1 The following definitions apply in these Regulations. Act means the Canada Business Corporations Act. (Loi) end of the taxation year [Repealed, SOR/2010-128, s. 1] NI 51-102 means National Instrument 51-102 of the Canadian Securities Administrators, entitled Continuous Disclosure Obligations, and known in French as Règlement 51-102 sur les obligations d’information continue, published in both official languages on December 19, 2003, as amended from time to time. (Règlement 51-102) SOR/2008-315, s. 1; SOR/2010-128, s. 1. 2 (1) For the purpose of the definition distributing corporation in subsection 2(1) of the Act and subject to subsection (2), distributing corporation means (a) a corporation that is a reporting issuer under any legislation that is set out in column 2 of an item of Schedule 1; or (b) in the case of a corporation that is not a reporting issuer referred to in paragraph (a), a corporation (i) that has filed a prospectus or registration statement under provincial legislation or under the laws of a jurisdiction outside Canada, (ii) any of the securities of which are listed and posted for trading on a stock exchange in or outside Canada, or (iii) that is involved in, formed for, resulting from or continued after an amalgamation, a reorganization, an arrangement or a statutory procedure, if one of the participating bodies corporate is a corporation to which subparagraph (i) or (ii) applies. (2) A corporation that is subject to an exemption under provincial securities legislation, or to an order of the relevant provincial securities regulator that provides that the corporation is not a reporting issuer for the purposes of the applicable legislation, is not a distributing Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 Interpretation Sections 2-7 corporation for the purpose of the definition of that expression in subsection (1). SOR/2003-317, s. 1; SOR/2010-128, s. 2. 3 (1) For the purpose of the definition going-private transaction in subsection 2(1) of the Act, going-private transaction means an amalgamation, arrangement, consolidation or other transaction involving a distributing corporation, other than an acquisition of shares under section 206 of the Act, that results in the interest of a holder of participating securities of the corporation being terminated without the consent of the holder and without the substitution of an interest of equivalent value in participating securities of the corporation or of a body corporate that succeeds to the business of the corporation, which participating securities have rights and privileges that are equal to or greater than the affected participating securities. (2) For the purpose of subsection (1), participating securities means securities of a body corporate that give the holder of the securities a right to share in the earnings of the body corporate and after the liquidation, dissolution or winding up of the body corporate, a right to share in its assets. PART 1 General Forms 4 [Repealed, SOR/2010-128, s. 3] 5 (1) The annual return referred to in section 263 of the Act shall be sent to the Director within 60 days after the anniversary date of incorporation of the corporation, and shall set out the required information as of the anniversary date. (2) [Repealed, SOR/2010-128, s. 4] SOR/2003-317, s. 2; SOR/2006-75, s. 1; SOR/2010-128, s. 4. Electronic Documents 6 For the purpose of section 252.2 of the Act, the prescribed notices, documents or other information are the notices, documents or other information referred to in sections 48 to 81 of the Act. 7 (1) For the purpose of paragraph 252.3(2)(a) of the Act, the consent shall be in writing. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 1 General Electronic Documents Sections 7-13 (2) For the purpose of paragraph 252.3(2)(b) of the Act, a notice, document or other information that is not required under the Act to be sent to a specific place may be sent as an electronic document to a place other than to an information system designated by the addressee under paragraph 252.3(2)(a) of the Act by posting it on or making it available through a generally accessible electronic source, such as a website, and by providing the addressee with notice in writing of the availability and location of that electronic document. (3) [Repealed, SOR/2010-128, s. 5] SOR/2010-128, s. 5. 8 For the purposes of subsection 252.3(3) of the Act, an addressee shall revoke his or her consent in writing. 9 For the purpose of paragraphs 252.4(b) and 252.5(2)(b) of the Act, when a notice, document or other information is provided to several addressees, the notice, document or other information shall be provided to the addressees concurrently, regardless of the manner of provision. 10 An electronic document is considered to have been provided when it leaves an information system within the control of the originator or another person who provided the document on the originator’s behalf. SOR/2010-128, s. 6. 11 An electronic document is considered to have been received (a) if the document is provided to the information system designated by the addressee, when it enters that information system; or (b) if the document is posted on or made available through a generally accessible electronic source, when the notice of the availability and location of the electronic document referred to in section 7 is received by the addressee or, if the notice is sent electronically, when the notice enters the information system designated by the addressee. SOR/2010-128, s. 6. 12 [Repealed, SOR/2010-128, s. 6] Resident Canadian Class of Persons Prescribed 13 For the purpose of paragraph (b) of the definition resident Canadian in subsection 2(1) of the Act, the following classes of persons are prescribed: (a) persons who are full-time employees of the Government of Canada or of a province, of an agency of Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 1 General Resident Canadian Class of Persons Prescribed Sections 13-16 any of those governments or of a federal or provincial Crown corporation, if the principal reason for their residence outside Canada is to act as employees; (b) persons who are full-time employees, if the principal reason for their residence outside Canada is to act as employees, of a body corporate (i) of which more than 50% of the voting shares is beneficially owned, or over which control or direction is exercised, by resident Canadians, (ii) a majority of the directors of which are resident Canadians, or (iii) that is a subsidiary of a body corporate described in subparagraph (i) or (ii); (c) persons who are full-time students at a university or other educational institution recognized by the educational authorities of a majority of the provinces of Canada and who have been resident outside Canada for fewer than 10 consecutive years; (d) persons who are full-time employees of an international association or organization of which Canada is a member; and (e) persons who were, at the time of reaching their 60th birthday, ordinarily resident in Canada and who have been resident outside Canada for fewer than 10 consecutive years. Exemption Circumstances Prescribed 14 For the purpose of section 258.2 of the Act, the prescribed circumstances are that the exemption does not prejudice any of the shareholders or the public interest. Retention of Records 15 For the purpose of subsection 267(3) of the Act, the prescribed period is six years after the day on which the Director receives the document. Business Sectors 16 For the purpose of subsection 105(3.1) of the Act, the prescribed business sectors are (a) uranium mining; (b) book publishing or distribution; Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 1 General Business Sectors Sections 16-18 (c) book sales, where the sale of books is the primary part of the corporation’s business; and (d) film or video distribution. SOR/2003-317, s. 3(F); SOR/2010-128, s. 7(E). PART 2 Corporate Names Interpretation 17 (1) The following definitions apply in this Part. corporate name means the name of a corporation. (Version anglaise seulement) distinctive, in relation to a trade-name, considered as a whole and by its separate elements, means a trade-name that distinguishes the business in association with which it is used or intended to be used by its owner from any other business or that is adapted to so distinguish them. (distinctive) official mark means an official mark referred to in subparagraph 9(1)(n)(iii) of the Trademarks Act. (marque officielle) trademark means a trademark as defined in section 2 of the Trademarks Act. (marque de commerce) trade-name means a name that has been reserved by the Director under subsection 11(1) of the Act, or the name under which a business is carried on, or intended to be carried on, whether it is a corporate name or the name of a body corporate, trust, partnership, sole proprietorship or individual. (dénomination commerciale) use means the actual use by a person that carries on business in Canada or elsewhere. (emploi) (2) For greater certainty, this Part applies to the corporate name of an amalgamated corporation. SOR/2010-72, s. 1; 2014, c. 20, s. 366(E). Confusing Names 18 A corporate name is confusing with (a) a trademark or an official mark if it is the same as that trademark or official mark or if the use of both Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 2 Corporate Names Confusing Names Sections 18-20 the corporate name and either the trademark or the official mark, as the case may be, is likely to lead to the inference that the business carried on or intended to be carried on under the corporate name and the business connected with the trademark or official mark, as the case may be, are one business, whether or not the nature of the business of each is generally the same; or (b) a trade-name if it is the same as that trade-name or if the use of both names is likely to lead to the inference that the business carried on or intended to be carried on under the corporate name and the business carried on under the trade-name are one business, whether or not the nature of the business of each is generally the same. SOR/2010-72, s. 1; 2014, c. 20, s. 366(E). 19 For the purpose of paragraph 12(1)(a) of the Act, a corporate name is prohibited if its use causes confusion with a trademark, official mark or trade-name, having regard to the circumstances, including (a) the inherent distinctiveness of the whole or any element of the trademark, official mark or trade-name and the extent to which it has become known; (b) the length of time that the trademark, official mark or trade-name has been in use; (c) the nature of the goods, services or business with which the trademark, official mark or trade-name is associated; (d) the nature of the trade with which the trademark, official mark or trade-name is associated; (e) the degree of resemblance between the proposed corporate name and the trademark, official mark or trade-name in appearance or sound or in the ideas suggested by them; and (f) the geographical area in Canada in which the trade name or proposed corporate name is likely to be used. SOR/2010-72, s. 1; 2014, c. 20, s. 366(E). 20 Despite section 19, a corporate name that is confusing with the name of a body corporate that has not carried on business in the two years immediately before the Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 2 Corporate Names Confusing Names Sections 20-22 day on which the Director receives the documents referred to in subsection 8(1), section 178 or subsection 185(4), 187(4), 191(5), 192(7) or 209(3) of the Act or a request to reserve a name under subsection 11(1) of the Act is not prohibited for that reason alone if (a) the body corporate has been dissolved; or (b) in the case of a body corporate that has not been dissolved, it consents in writing to the use of the name and undertakes in writing to dissolve immediately or to change its name before the corporation that proposes to use the name begins using it. SOR/2010-72, s. 1. 21 Despite section 19, if a word in a corporate name is confusing with the distinctive element of a trademark, official mark or trade-name, the corporate name is not prohibited for that reason alone if the person who owns the trademark, official mark or trade-name consents in writing to the use of the corporate name. SOR/2010-72, s. 1; 2014, c. 20, s. 366(E). 22 (1) Despite section 19, a corporate name that is confusing with the name of a body corporate is not prohibited for that reason alone if (a) the corporate name is the name of an existing or a proposed corporation that is the successor to the business of the body corporate and the body corporate has ceased or will, in the immediate future, cease to carry on business under that corporate name and undertakes in writing to dissolve or to change its name before the successor corporation begins carrying on business under that name; and (b) the corporate name of the existing or proposed corporation sets out in numerals the year of incorporation, or the year of the most recent amendment to the corporate name, in parentheses, immediately before the word or expression “Limited”, “Limitée”, “Incorporated”, “Incorporée”, “Corporation”, “Société par actions de régime fédéral” or “Société commerciale canadienne” or the abbreviation “Ltd.”, “Ltée”, “Inc.”, “Corp.”, “S.A.R.F.” or “S.C.C.”. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 2 Corporate Names Confusing Names Sections 22-25 (2) If a corporate name is changed so that the reference to the year of incorporation or the year of the most recent amendment to the corporate name is deleted at least two years after it is introduced, it is not prohibited for that reason alone. SOR/2010-72, s. 1. 23 Despite section 19, if the corporate name of an amalgamated corporation is the same as the name of one of the amalgamating corporations, it is not prohibited for that reason alone. SOR/2010-72, s. 1. 24 (1) Despite section 19, the corporate name of an existing corporation that is the same as the name of an affiliated body corporate from which the corporation has acquired or will, in the immediate future, acquire all or substantially all of the property of the body corporate is not prohibited for that reason alone if the body corporate undertakes in writing to dissolve, or to change its name, before the corporation begins using the corporate name. (2) Despite section 19, if the corporate name of a proposed corporation is the same as the name of a body corporate that is to be an affiliate of the proposed corporation from which the proposed corporation will, in the immediate future, acquire all or substantially all of the property of the body corporate, the corporate name is not prohibited for that reason alone if the body corporate undertakes in writing to dissolve, or to change its name, before the proposed corporation begins using the corporate name. SOR/2003-317, s. 4; SOR/2010-72, s. 1. General Prohibitions 25 For the purpose of paragraph 12(1)(a) of the Act, a corporate name is prohibited if the name contains any of the following elements: (a) “cooperative”, “coopérative”, “co-op” or “pool”, if it connotes a cooperative venture; (b) “Parliament Hill” or “Colline du Parlement”; (c) “Royal Canadian Mounted Police”, “Gendarmerie royale du Canada”, “RCMP” or “GRC”; and (d) “United Nations”, “Nations Unies”, “UN” or “ONU”, if it connotes a relationship to the United Nations. SOR/2010-72, s. 1. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 2 Corporate Names General Prohibitions Sections 26-28 26 For the purpose of paragraph 12(1)(a) of the Act, a corporate name is prohibited if it connotes that the corporation (a) carries on business under royal, vice-regal or governmental patronage, approval or authority, unless Her Majesty or a person, society, authority or organization referred to in paragraph 9(2)(a) of the Trademarks Act consents in writing to the use of the name; (b) is sponsored or controlled by or is connected with the Government of Canada, the government of a province, the government of a country other than Canada or a political subdivision or agency of any such government, unless the appropriate government, political subdivision or agency consents in writing to the use of the name; (c) is sponsored or controlled by or is connected with a university or an association of accountants, architects, engineers, lawyers, physicians or surgeons or another professional association recognized by the laws of Canada or a province, unless the appropriate university or professional association consents in writing to the use of the name; (d) carries on the business of a bank, loan company, insurance company, trust company or another financial intermediary that is regulated by the laws of Canada, unless the Superintendent of Financial Institutions consents in writing to the use of the name; or (e) carries on the business of a stock exchange that is regulated by the laws of a province, unless the relevant provincial securities regulator consents in writing to the use of the name. SOR/2010-72, s. 1; 2014, c. 20, s. 366(E). 27 For the purpose of paragraph 12(1)(a) of the Act, a corporate name is prohibited if it contains a word or phrase, or connotes a business, that is obscene. SOR/2010-72, s. 1. 28 For the purpose of paragraph 12(1)(a) of the Act, a corporate name is prohibited if an element of the name is the family name of an individual, whether or not preceded by their given name or initials, unless the individual Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 2 Corporate Names General Prohibitions Sections 28-31 or their heir or personal representative consents in writing to the use of their name and the individual has or had a material interest in the corporation. SOR/2010-72, s. 1. 29 For greater certainty, a corporate name is not prohibited only because it contains alphabetic or numeric characters, initials, punctuation marks or any combination of those elements. SOR/2010-72, s. 1. Non-distinctive Names 30 (1) For the purpose of paragraph 12(1)(a) of the Act, a corporate name is prohibited if it (a) is only descriptive, in any language, of the business of the corporation, of the goods and services in which the corporation deals or intends to deal, or of the quality, function or other characteristic of those goods and services; (b ) is primarily or only the name or family name, used alone, of an individual who is living or has died within 30 years before the day on which the Director receives any of the documents referred to in subsection 8(1), section 178 or subsection 185(4), 187(4), 191(5), 192(7) or 209(3) of the Act or a request to reserve a name under subsection 11(1) of the Act; or (c) is primarily or only a geographic name that is used alone. (2) Subsection (1) does not apply if a person proposing to use the corporate name establishes that it has been used in Canada or elsewhere by them or by their predecessors so as to have become distinctive in Canada on the day referred to in paragraph (1)(b). SOR/2010-72, s. 1. Deceptively Misdescriptive Names 31 For the purpose of paragraph 12(1)(a) of the Act, a corporate name is deceptively misdescriptive if it is likely to mislead the public, in any language, with respect to any of the following: (a) the business, goods or services in association with which it is proposed to be used; (b) the conditions under which the goods or services will be produced or supplied or the persons to be employed in the production or supply of the goods or services; and Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 2 Corporate Names Deceptively Misdescriptive Names Sections 31-36 (c) the place of origin of the goods or services. SOR/2010-72, s. 1. 32 For the purpose of subsection 10(3) of the Act, a combined English and French form of the name of a corporation shall include, from among the words and expressions set out in subsection 10(1) of the Act, only the expression “Inc.” which is to be placed at the end of the corporate name. SOR/2010-72, s. 1. 33 [Repealed, SOR/2010-72, s. 1] 34 [Repealed, SOR/2010-72, s. 1] PART 3 Corporate Interrelationships Interpretation 35 The following definitions apply in this Part. delivery shares means shares issued by a corporation to a particular subsidiary for the purpose of an acquisition made under subsection 31(4) of the Act. (actions remises) particular subsidiary means a subsidiary body corporate referred to in subsection 31(4) of the Act. (filiale donnée) Prescribed Conditions 36 For the purpose of subsection 31(4) of the Act, the prescribed conditions are that (a) the consideration received by the corporation for the delivery shares is equal to the fair market value of those shares at the time of their issuance; (b) the class of shares of which the delivery shares are a part is widely held and shares of that class are actively traded on any of the following stock exchanges in Canada, namely, (i) the Canadian Venture Exchange, (ii) The Montreal Exchange, or (iii) the Toronto Stock Exchange; (c) the sole purpose of effecting the acquisition by the particular subsidiary of delivery shares is to transfer Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 3 Corporate Interrelationships Prescribed Conditions Sections 36-38 them, as set out in paragraph 37(b), to the shareholders of another body corporate; (d) immediately before the acquisition of the delivery shares by the particular subsidiary, the other body corporate and its shareholders deal at arm’s length, to be determined in accordance with the Income Tax Act, with the corporation and the particular subsidiary; and (e) immediately before the acquisition of the delivery shares by the particular subsidiary, the particular subsidiary and the other body corporate are not resident in Canada, for the purposes of the Income Tax Act. 37 For the purposes of subsection 31(5) of the Act, the prescribed conditions are that (a) the particular subsidiary does not acquire a beneficial interest in the delivery shares as a result of its acquisition of those shares and the beneficial interest is acquired by the shareholders of the other body corporate; (b) the acquisition by the particular subsidiary of the delivery shares is followed immediately by a transfer of the delivery shares by the particular subsidiary to shareholders of the other body corporate; (c) immediately after the transfer of the delivery shares to the shareholders of the other body corporate, the particular subsidiary and the other body corporate are not resident in Canada, for the purposes of the Income Tax Act; and (d) after the transfer of the delivery shares to the shareholders of the other body corporate, the other body corporate is a subsidiary body corporate of the particular subsidiary. 38 For the purpose of subsection 31(6) of the Act, the prescribed consequences are that within 30 days after one of the conditions described in section 36 or 37 is not met or ceases to be met, the corporation shall (a) cancel the delivery shares on condition that, if the articles of the corporation limit the number of authorized shares, the delivery shares may be restored to the status of authorized but unissued shares; (b) return the consideration received by the corporation for the delivery shares to the particular subsidiary; and (c) cancel the entry for the consideration in the corporation’s stated capital account. SOR/2010-128, s. 8. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 4 Insider Trading Sections 39-43 PART 4 Insider Trading 39 For the purpose of paragraph 126(2)(a) of the Act, the prescribed percentage of voting rights is 10%. 40 For the purpose of paragraph 131(1)(d) of the Act, the prescribed percentage of voting rights is 10%. 41 For the purpose of subsection 131(3) of the Act, takeover bid means take-over bid under any legislation that is set out in column 2 of an item of Schedule 2. SOR/2010-128, s. 9(F). 42 For the purpose of paragraph 131(4)(c) of the Act, the prescribed circumstances are that the insider (a) entered into the purchase or sale as an agent or mandatary pursuant to a specific unsolicited order to purchase or sell; (b) made the purchase or sale pursuant to participation in an automatic dividend reinvestment plan, share purchase plan or other similar automatic plan that the insider entered into before the acquisition of the confidential information; (c) made the purchase or sale to fulfil a legally binding obligation that the insider entered into before the acquisition of the confidential information; or (d) purchased or sold the security as agent, mandatary or trustee in the circumstances described in paragraph (b) or (c). SOR/2010-128, s. 10(E). PART 5 Meetings of Shareholders Record Date 43 (1) For the purpose of paragraphs 134(1)(a), (b) and (e) of the Act, the prescribed period for the directors to fix the record date is not more than 60 days before the day on which the particular action is to be taken. (2) For the purposes of paragraphs 134(1)(c) and (d) of the Act, the prescribed period for the directors to fix the record date is not less than 21 days and not more than 60 days before the date of the meeting. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 5 Meetings of Shareholders Record Date Sections 43-46 (3) For the purpose of subsection 134(3) of the Act, the prescribed period for the directors to provide notice of the record date is at least seven days before the date fixed. SOR/2010-128, s. 11. Notice of Meetings 44 For the purpose of subsection 135(1) of the Act, the prescribed period for the directors to provide notice of the time and place of a meeting of shareholders is not less than 21 days and not more than 60 days before the meeting. Communication Facilities 45 (1) For the purpose of subsection 141(3) of the Act, when a vote is to be taken at a meeting of shareholders, the voting may be carried out by means of a telephonic, electronic or other communication facility, if the facility (a) enables the votes to be gathered in a manner that permits their subsequent verification; and (b) permits the tallied votes to be presented to the corporation without it being possible for the corporation to identify how each shareholder or group of shareholders voted. (2) For the purpose of subsection 141(4) of the Act, a person who is entitled to vote at a meeting of shareholders may vote by means of a telephonic, electronic or other communication facility, if the facility (a) enables the vote to be gathered in a manner that permits its subsequent verification; and (b) permits the tallied vote to be presented to the corporation without it being possible for the corporation to identify how the person voted. SOR/2003-317, s. 6; SOR/2010-128, s. 12. PART 6 Shareholder Proposals 46 For the purpose of subsection 137(1.1) of the Act, Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 6 Shareholder Proposals Sections 46-51 (a) the prescribed number of shares is the number of voting shares (i) that is equal to 1% of the total number of the outstanding voting shares of the corporation, as of the day on which the shareholder submits a proposal, or (ii) whose fair market value, as determined at the close of business on the day before the shareholder submits the proposal to the corporation, is at least $2,000; and (b) the prescribed period is the six-month period immediately before the day on which the shareholder submits the proposal. SOR/2010-128, s. 13. 47 For the purpose of subsection 137(1.4) of the Act, (a) a corporation may request that a shareholder provide the proof referred to in that subsection within 14 days after the corporation receives the shareholder’s proposal; and (b) the shareholder shall provide the proof within 21 days after the day on which the shareholder receives the corporation’s request or, if the request was mailed to the shareholder, within 21 days after the postmark date stamped on the envelope containing the request. SOR/2010-128, s. 14. 48 For the purpose of subsection 137(3) of the Act, a proposal and a statement in support of it shall together consist of not more than 500 words. 49 For the purpose of paragraph 137(5)(a) of the Act, the prescribed number of days for submitting a proposal to the corporation is at least 90 days before the anniversary date. 50 For the purpose of paragraph 137(5)(c) of the Act, the prescribed period before the receipt of a proposal is two years. 51 (1) For the purpose of paragraph 137(5)(d) of the Act, the prescribed minimum amount of support for a shareholder’s proposal is (a) 3% of the total number of shares voted, if the proposal was introduced at an annual meeting of shareholders; (b) 6% of the total number of shares voted at its last submission to shareholders, if the proposal was introduced at two annual meetings of shareholders; and Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 6 Shareholder Proposals Sections 51-55 (c) 10% of the total number of shares voted at its last submission to shareholders, if the proposal was introduced at three or more annual meetings of shareholders. (2) For the purpose of paragraph 137(5)(d) of the Act, the prescribed period is five years. SOR/2010-128, s. 15. 52 For the purpose of subsection 137(5.1) of the Act, the prescribed period during which the corporation is not required to set out a proposal in a management proxy circular is two years. 53 For the purpose of subsection 137(7) of the Act, the prescribed period for giving notice is 21 days after the receipt by the corporation of the proposal or of proof of ownership under subsection 137(1.4) of the Act, as the case may be. PART 7 Proxies and Proxy Solicitation Form of Proxy 54 For the purpose of subsection 149(1) of the Act, a form of proxy shall be in the form provided for in section 9.4 (Content of Form of Proxy) of NI 51-102. SOR/2008-315, s. 2. Management Proxy Circular 55 (1) Subject to subsection (3), a management proxy circular shall be in the form provided for in Form 51-102F5 (Information Circular) of NI 51-102, which form, in the circumstances described in Item 8 of Part 2 of that Form, includes the statement referred to in that Item. (2) A management proxy circular shall also set out the following: (a) the percentage of votes required for the approval of any matter that is to be submitted to a vote of Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 7 Proxies and Proxy Solicitation Management Proxy Circular Sections 55-58 shareholders at the meeting, other than the election of directors; (b) a statement of the right of a shareholder to dissent under section 190 of the Act with respect to any matter to be acted on at the meeting and a brief summary of the procedure to be followed to exercise that right; (c) a statement, signed by a director or an officer of the corporation, that the contents and the sending of the circular have been approved by the directors; and (d) a statement indicating the final date by which the corporation must receive a proposal for the purpose of paragraph 137(5)(a) of the Act. (3) A management proxy circular for a non-distributing corporation is not required to set out the information provided for in Part 1(c) or Item 9, 10 or 16 of Part 2 of Form 51-102F5 (Information Circular) of NI 51-102, or the statement referred to in Item 8 of Part 2 of that Form. SOR/2008-315, s. 2. 56 For the purpose of subsection 150(2) of the Act, the prescribed form of statement that shall accompany the copy of the management proxy circular to be sent to the Director under that subsection is a statement signed by a director or an officer of the corporation, to the effect that a copy of the circular has been sent to each director, to each shareholder whose proxy has been solicited and to the auditor of the corporation. SOR/2008-315, s. 2. Dissident’s Proxy Circular 57 (1) A dissident’s proxy circular shall be in the form provided for in Form 51-102F5 (Information Circular) of NI 51-102, which form, in the circumstances described in Item 8 of Part 2 of that Form, includes the statement referred to in that Item. (2) A dissident’s proxy circular for a non-distributing corporation is not required to set out the information provided for in Part 1(c) or Item 9, 10 or 16 of Part 2 of Form 51-102F5 (Information Circular) of NI 51-102, or the statement referred to in Item 8 of Part 2 of that Form. SOR/2008-315, s. 2. 58 [Repealed, SOR/2008-315, s. 2] Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 7 Proxies and Proxy Solicitation Dissident’s Proxy Circular Sections 59-67 59 [Repealed, SOR/2008-315, s. 2] 60 [Repealed, SOR/2008-315, s. 2] 61 [Repealed, SOR/2008-315, s. 2] 62 [Repealed, SOR/2008-315, s. 2] 63 Information that is not known to a dissident and that cannot be ascertained by them on reasonable inquiry may be omitted from a dissident’s proxy circular, but the circumstances that render the information unavailable shall be disclosed in the proxy circular. 64 (1) A dissident’s proxy circular shall contain a statement signed by the dissident or a person authorized by them that the contents and the sending of the circular have been approved by the dissident. (2) For the purpose of subsection 150(2) of the Act, the prescribed form of statement that shall accompany the copy of the dissident’s proxy circular to be sent to the Director under that subsection is a statement signed by the dissident or a person authorized by them, to the effect that a copy of the circular has been sent to each director, to each shareholder whose proxy has been solicited, to the auditor of the corporation and to the corporation. SOR/2008-315, s. 3. 65 [Repealed, SOR/2008-315, s. 4] Financial Statements in Proxy Circular 66 (1) If financial statements accompany or form part of a management proxy circular, the statements shall be prepared in the manner described in Part 8. (2) The financial statements referred to in subsection (1), if not reported on by the auditor of the corporation, shall be accompanied by a report of the chief financial officer of the corporation stating that the financial statements have not been audited but have been prepared in the manner described in Part 8. Proxy Circular Exemptions 67 For the purpose of subparagraph (b)(v) of the definition solicit or solicitation in section 147 of the Act, a solicitation does not include a public announcement that is made by (a) a speech in a public forum; or Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 7 Proxies and Proxy Solicitation Proxy Circular Exemptions Sections 67-68 (b) a press release, an opinion, a statement or an advertisement provided through a broadcast medium or by a telephonic, electronic or other communication facility, or appearing in a newspaper, a magazine or other publication generally available to the public. 68 (1) For the purpose of subparagraph (b)(vii) of the definition solicit or solicitation in section 147 of the Act, the prescribed circumstances are circumstances in which the communication is made to shareholders (a) by one or more shareholders and concerns the business and affairs of a corporation — including its management or proposals contained in a management proxy circular — and no form of proxy is sent to those shareholders by the shareholder or shareholders making the communication or by a person acting on their behalf; (b) by one or more shareholders and concerns the organization of a dissident’s proxy solicitation, and no form of proxy is sent to those shareholders by the shareholder or shareholders making the communication or by a person acting on their behalf; (c) as clients, by a person who gives financial, corporate governance or proxy voting advice in the ordinary course of business and concerns proxy voting advice if (i) the person discloses to the shareholder any significant relationship with the corporation and any of its affiliates or with a shareholder who has submitted a proposal pursuant to subsection 137(1) of the Act and any material interests the person has in relation to a matter on which advice is given, (ii) the person receives any special commission or remuneration for giving the proxy voting advice only from the shareholder or shareholders receiving the advice, and (iii) the proxy voting advice is not given on behalf of any person soliciting proxies or on behalf of a nominee for election as a director; or (d) by a person who does not seek directly or indirectly, the power to act as proxy for a shareholder. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 7 Proxies and Proxy Solicitation Proxy Circular Exemptions Sections 68-69 (2) The circumstances described in paragraph (1)(a) are not prescribed circumstances if the communication is made by (a) a shareholder who is an officer or director of the corporation, or who serves in a similar capacity, if the communication is financed directly or indirectly by the corporation; (b) a shareholder who is a nominee or who proposes a nominee for election as a director, if the communication relates to the election of directors; (c) a shareholder whose communication is in opposition to an amalgamation, arrangement, consolidation or other transaction recommended or approved by the board of directors of the corporation and who is proposing or intends to propose an alternative transaction to which the shareholder or an affiliate or associate of the shareholder is a party; (d) a shareholder who, because of a material interest in the subject-matter to be voted on at a shareholders meeting, is likely to receive a benefit from its approval or non-approval, which benefit would not be shared pro rata by all other holders of the same class of shares, unless the benefit arises from the shareholder’s employment with the corporation; or (e) any person acting on behalf of a shareholder described in any of paragraphs (a) to (d). SOR/2008-315, s. 5(F). 69 (1) For the purpose of subsection 150(1.2) of the Act, the prescribed circumstances are those in which the solicitation conveyed by public broadcast, speech or publication sets out the information provided for in Items 3.2, 3.4, 5(b) and 11 of Part 2 of Form 51-102F5 (Information Circular) of NI 51-102. (2) A person making a solicitation referred to in subsection (1) shall send the required information and a copy of any related written communication to the Director and to the corporation before soliciting proxies. SOR/2008-315, s. 6. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 8 Financial Disclosure Section 70 PART 8 Financial Disclosure Interpretation 70 The following definitions apply in this Part. Canadian GAAP means generally accepted accounting principles as set out in the CPA Canada Handbook – Accounting or the CPA Canada Public Sector Accounting Handbook, as amended from time to time. (PCGR canadiens) Canadian GAAS means generally accepted auditing standards as set out in the CPA Canada Handbook – Assurance, as amended from time to time. (NVGR canadiennes) NI 52-107 means National Instrument 52-107 of the Canadian Securities Administrators, entitled Acceptable Accounting Principles, Auditing Standards and Reporting Currency and published January 16, 2004, as amended from time to time. (Règlement 52-107) Part V [Repealed, SOR/2016-98, s. 1] SEC means the United States Securities and Exchange Commission. (SEC) SEC registrant means a corporation that (a) has securities registered under section 12 of the Securities Exchange Act of 1934 of the United States, as amended from time to time, or is required to file reports under section 15(d) of that Act; and (b) is not registered or required to be registered as an investment company under the Investment Company Act of 1940 of the United States, as amended from time to time. (société inscrite auprès de la SEC) US GAAP means the generally accepted accounting principles established by the Financial Accounting Standards Board of the United States, as amended from time to time. (PCGR américains) US GAAS means the generally accepted auditing standards established by the Public Company Accounting Oversight Board of the United States, as amended from time to time. (NVGR américaines) SOR/2005-51, s. 1; SOR/2010-305, s. 1; SOR/2016-98, s. 1. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 8 Financial Disclosure Interpretation Sections 70-71.1 Financial Statements 71 (1) Subject to subsection (2), the annual financial statements referred to in paragraph 155(1)(a) of the Act shall be prepared in accordance with Canadian GAAP. (2) For an SEC registrant, the financial statements may be prepared in accordance with US GAAP. (3) to (6) [Repealed, SOR/2016-98, s. 2] (7) The financial statements shall contain a note stating whether the statements have been prepared in accordance with Canadian GAAP or US GAAP. (8) [Repealed, SOR/2016-98, s. 2] SOR/2005-51, s. 1; SOR/2010-305, s. 2; SOR/2016-98, s. 2. Auditor’s Report 71.1 (1) Subject to subsection (2), the auditor’s report referred to in section 169 of the Act shall be prepared in accordance with Canadian GAAS. (2) For an SEC registrant that has prepared its financial statements in accordance with US GAAP and whose auditors are in compliance with the professional practice standards of the Public Company Accounting Oversight Board of the United States, the auditor’s report may be prepared in accordance with US GAAS. (3) [Repealed, SOR/2016-98, s. 3] (4) If the auditor’s report referred to in subsection (2) is prepared in accordance with US GAAS and is for a financial year that begins on or after January 1, 2011, it shall comply with section 3.8 of NI 52-107, but for the purpose of applying that section, (a) the expression U.S. PCAOB GAAS has the meaning assigned to the expression US GAAS by section 70 of these Regulations; and Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 8 Financial Disclosure Auditor’s Report Sections 71.1-72.2 (b) the expression SEC issuer has the meaning assigned to the expression SEC registrant by section 70 of these Regulations. SOR/2005-51, s. 1; SOR/2010-305, s. 3; SOR/2016-98, s. 3. Contents of Financial Statements 72 (1) The financial statements referred to in section 155 of the Act shall include at least (a) a statement of financial position or a balance sheet; (b) a statement of comprehensive income or an income statement; (c) a statement of changes in equity or a statement of retained earnings; and (d) a statement of cash flows or a statement of changes in financial position. (2) Financial statements need not be designated by the names set out in paragraphs (1)(a) to (d). SOR/2010-305, s. 4. PART 8.1 Fundamental Changes 72.1 (1) Despite subparagraph 184(1)(b)(ii) of the Act, the resolutions approving the amalgamation of a holding corporation with one or more of its subsidiary corporations may provide that the corporate name set out in the articles of amalgamation is not the same as that set out in the articles of the amalgamating holding corporation. (2) Despite subparagraph 184(2)(b)(ii) of the Act, the resolutions approving the amalgamation of two or more wholly owned subsidiary corporations of the same holding body corporate may provide that the corporate name set out in the articles of amalgamation is not the same as that set out in the articles of the amalgamating subsidiary corporation whose shares are not cancelled. SOR/2010-72, s. 2. PART 8.2 Disclosure Relating to Diversity 72.2 (1) The following definitions apply in this Part. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 8.2 Disclosure Relating to Diversity Section 72.2 designated groups has the same meaning as in section 3 of the Employment Equity Act. (groupes désignés) major subsidiary means, in respect of a distributing corporation, a subsidiary that (a) has assets, as included in the distributing corporation’s most recent annual audited or interim balance sheet or most recent statement of financial position, that are 30 percent or more of the consolidated assets of the distributing corporation reported on that balance sheet or statement of financial position, as the case may be; or (b) has revenue, as included in the distributing corporation’s most recent annual audited or interim income statement or most recent statement of comprehensive income, that is 30 percent or more of the consolidated revenue of the distributing company reported on that statement. (filiale importante) (2) For the purposes of subsection 172.1(1) of the Act, a distributing corporation is a prescribed corporation. (3) For the purpose of subsection 172.1(1) of the Act, members of senior management means, in respect of a distributing corporation, the following individuals: (a) the chair and vice-chair of the board of directors; (b) the president of the corporation; (c) the chief executive officer and chief financial officer; (d) the vice-president in charge of a principal business unit, division or function, including sales, finance or production; and (e) an individual who performs a policy-making function in respect of the corporation. (4) For the purpose of subsection 172.1(1) of the Act, the following information is prescribed: (a) indication of whether or not the distributing corporation has adopted term limits for the directors on its board or other mechanisms of board renewal and, as the case may be, a description of those term limits or mechanisms or the reasons why it has not adopted them; (b) indication of whether or not the distributing corporation has adopted a written policy relating to the identification and nomination of members of Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 8.2 Disclosure Relating to Diversity Section 72.2 designated groups for directors and, if it has not adopted a written policy, the reasons why it has not adopted the policy; (c) if the distributing corporation has adopted the written policy referred to in paragraph (b), (i) a short summary of the policy’s objectives and key provisions, (ii) a description of the measures taken to ensure that the policy is effectively implemented, (iii) a description of the annual and cumulative progress by the distributing corporation in achieving the objectives of the policy, and (iv) whether or not the board of directors or its nominating committee measures the effectiveness of the policy and, if so, a description of how it is measured; (d) whether or not the board of directors or its nominating committee considers the level of the representation of designated groups on the board in identifying and nominating candidates for election or re-election to the board and, as the case may be, how that level is considered or the reasons why it is not considered; (e) whether or not the distributing corporation considers the level of representation of designated groups when appointing members of senior management and, as the case may be, how that level is considered or the reasons why it is not considered; (f) whether or not the distributing corporation has, for each group referred to in the definition designated groups, adopted a target number or percentage, or a range of target numbers or percentages, for members of the group to hold positions on the board of directors by a specific date and (i) for each group for which a target has been adopted, the target and the annual and cumulative progress of the corporation in achieving that target, and (ii) for each group for which a target has not been adopted, the reasons why the corporation has not adopted that target; (g) whether or not the distributing corporation has, for each group referred to in the definition designated groups, adopted a target number or percentage, or a range of target numbers or percentages, for members of the group to be members of senior management by a specific date and, Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 8.2 Disclosure Relating to Diversity Sections 72.2-73 (i) for each group for which a target has been adopted, the target and the annual and cumulative progress of the corporation in achieving that target, and (ii) for each group for which a target has not been adopted, the reasons why the corporation has not adopted that target; (h) for each group referred to in the definition designated groups, the number and proportion, expressed as a percentage, of members of each group who hold positions on the board of directors; and (i) for each group referred to in the definition designated groups, the number and proportion, expressed as a percentage, of members of each group who are members of senior management of the distributing corporation, including all of its major subsidiaries. SOR/2019-258, s. 1. PART 9 Constrained Share Corporations Interpretation 73 The following definitions apply in this Part. Canadian means (a) a resident Canadian; (b) a partnership of which a majority of the members are resident Canadians and in which interests representing more than 50% of the total value of the partnership property are owned by resident Canadians; (c) a trust established by a resident Canadian (i) a majority of the trustees of which are resident Canadians, or Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Interpretation Section 73 (ii) in which beneficial interests representing more than 50% of the total value of the trust property are owned by resident Canadians; (d) Her Majesty in right of Canada or of a province or territory of Canada or a municipal corporation or public board or commission in Canada; or (e) a body corporate (i) incorporated under the laws of Canada or a province, (ii) of which a majority of the directors are resident Canadians, and (iii) over which persons described in any of paragraphs (a) to (d) or in this paragraph exercise control or direction or of which the persons beneficially own shares or securities currently convertible into shares carrying more than 50% of the voting rights under all circumstances or by reason of the occurrence of an event that has occurred and that is continuing, including currently exercisable options or rights to acquire the shares or convertible securities. (Canadien) constrained class means the class of persons specified in the articles of a constrained share corporation as being ineligible to hold, as a class, more than the maximum aggregate holdings. (catégorie restreinte) constrained share corporation means a corporation that has provisions in its articles imposing a constraint. (société par actions à participation restreinte) constraint means a restriction on (a) the issue or transfer of shares of any class or series to persons who are not resident Canadians; (b) the issue or transfer of shares of any class or series to enable a corporation or any of its affiliates or associates to qualify under a law referred to in paragraph 87(1)(a) (i) to obtain a licence to carry on any business, (ii) to become a publisher of a Canadian newspaper or periodical, or (iii) to acquire shares of a financial intermediary as defined in paragraph 87(1)(b); or (c) the issue, transfer or ownership of shares of any class or series in order to assist a corporation or any of its affiliates or associates to qualify under a law Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Interpretation Sections 73-74 referred to in subsection 87(2) to receive licences, permits, grants, payments or other benefits by reason of attaining or maintaining a specified level of Canadian ownership or control. (restriction) control means control in any manner that results in control in fact, whether directly through the ownership of shares or indirectly through a trust, a contract, the ownership of shares of any other body corporate or otherwise. (contrôle) maximum aggregate holdings means the total number of voting shares of a constrained share corporation that may be held by or on behalf of persons in the constrained class and their associates in accordance with the articles of the corporation. (avoir maximum total) maximum individual holdings means the total number of voting shares of a constrained share corporation that may be held by or on behalf of any one person in the constrained class and their associates in accordance with the articles of the corporation. (avoir maximum individuel) voting share means a share that is subject to a constraint referred to in paragraph (a) or (b) of the definition constraint and that carries voting rights under all circumstances or by reason of the occurrence of an event that has occurred and that is continuing, and includes a security currently convertible into such a share and a currently exercisable option or right to acquire such a share or convertible security. (action avec droit de vote) Disclosure Required 74 Each of the following documents issued or published by a constrained share corporation shall indicate conspicuously the general nature of its constrained share provisions: (a) a certificate representing a voting share; Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Disclosure Required Sections 74-75 (b) a management proxy circular; and (c) a prospectus, statement of material facts, registration statement or similar document. Powers and Duties of Directors [SOR/2010-128, s. 16(F)] 75 (1) The directors of a constrained share corporation that has provisions in its articles imposing a constraint referred to in paragraph (a) or (b) of the definition constraint in section 73 shall refuse to register a transfer of a voting share of the corporation in accordance with the articles if (a) the total number of voting shares held by or on behalf of persons in the constrained class exceeds the maximum aggregate holdings and the transfer is to a person in the constrained class; (b) the total number of voting shares held by or on behalf of persons in the constrained class does not exceed the maximum aggregate holdings and the transfer would cause the number of shares held by persons in the constrained class to exceed the maximum aggregate holdings; (c) the total number of voting shares held by or on behalf of a person in the constrained class exceeds the maximum individual holdings and the transfer is to that person; or (d) the total number of voting shares held by or on behalf of a person in the constrained class does not exceed the maximum individual holdings and the transfer would cause the number of shares held by that person to exceed the maximum individual holdings. (2) Despite subsection (1), the directors of a constrained share corporation that is described in that subsection shall register a transfer of a voting share of the corporation to a person in the constrained class if that person establishes that they were the beneficial owner of that share on the day on which the corporation became a constrained share corporation. (3) The directors of a constrained share corporation that is described in subsection (1) shall not issue a voting share of the corporation to a person in the constrained class if the directors are required by that subsection to refuse to register a transfer of the share. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Powers and Duties of Directors Sections 75-78 (4) For the purpose of subsection (3), the directors may count as issued shares the voting shares that the corporation is currently offering to its shareholders or prospective shareholders. 76 The directors of a constrained share corporation that has provisions in its articles imposing a constraint referred to in paragraph (c) of the definition constraint in section 73 (a) shall not issue a share of the corporation to a person (i) whose ownership of the share would be contrary to the constraint, (ii) who, in respect of the issue of the share, has been requested by the corporation to provide it with information referred to in subsection 80(7) and has not provided the information, or (iii) whose ownership of the share the directors have determined, on the basis of information provided to the corporation by that person under a request referred to in subparagraph (ii), may be contrary to the constraint; and (b) shall refuse to register a transfer of a share of the corporation if the transfer is to a person (i) whose ownership of the share is contrary to the constraint, (ii) who, in respect of the registration of the share, has been requested by the corporation to provide it with information referred to in subsection 80(7) and has not provided the information, or (iii) whose ownership of the share the directors have determined, on the basis of information provided to the corporation by that person under a request referred to in subparagraph (ii), may be contrary to the constraint. Limitation on Voting Rights 77 Sections 78 and 79 apply to a constrained share corporation that has provisions in its articles imposing a constraint referred to in paragraph (a) or (b) of the definition constraint in section 73. 78 (1) If, on the day on which a corporation becomes a constrained share corporation, the total number of voting shares of the corporation held by or on behalf of a person in the constrained class exceeds the maximum individual holdings, the person or their nominee may only, in Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Limitation on Voting Rights Sections 78-80 person or by proxy, exercise the voting rights attached to the maximum individual holdings so held on that day or on any later day. (2) After the total number of shares held by or on behalf of the person referred to in subsection (1) is reduced below the maximum individual holdings, they or their nominee may, in person or by proxy, exercise the voting rights attached to shares held. 79 (1) Except as provided in subsection 78(1), if the total number of voting shares of a constrained share corporation held by or on behalf of a person in the constrained class exceeds the maximum individual holdings, no person shall, in person or by proxy, exercise the voting rights attached to those shares. (2) If it appears from the securities register of a constrained share corporation that the total number of voting shares held by a shareholder is less than the maximum individual holdings, a proxyholder for the shareholder may vote those shares unless the proxyholder has knowledge that the shares beneficially owned by the shareholder exceed the maximum individual holdings. (3) If, after the day on which a corporation becomes a constrained share corporation, a corporation or trust that was not a person in the constrained class becomes a person in the constrained class, the corporation or trust shall not exercise the voting rights attached to any shares it holds in the constrained share corporation while it is a person in the constrained class. Sale of Constrained Shares 80 (1) For the purpose of subsection 46(1) of the Act, before a constrained share corporation concludes that shares of the corporation are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73 or the directors of the corporation determine that shares of the corporation may be owned contrary to the constraint, the corporation shall send by registered mail a written notice in accordance with subsection (5) to the person shown in the securities register of the corporation as the holder of the shares. (2) For the purpose of subsection 46(1) of the Act, in determining that shares of a constrained share corporation may be owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73, the directors of the corporation shall Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Sale of Constrained Shares Section 80 (a) ascertain whether or not the corporation has received a reply to a request for information referred to in subsection (7) respecting the shares and consider the reply, if any, to the request; and (b) examine and consider any other records of the corporation that contain information that would indicate whether the shares are owned contrary to the constraint. (3) For the purpose of subsection 46(1) of the Act, if a constrained share corporation has sent a notice referred to in subsection (1) to a person shown in the securities register of the corporation as the holder of shares and the corporation intends to sell all or some of the shares under subsection 46(1) of the Act, the corporation shall, not less than 90 days but not more than 150 days after sending the notice, send to that person by registered mail a further written notice in accordance with subsection (6) respecting the shares that the corporation intends to sell, if (a) the corporation has concluded that shares in respect of which the notice was sent are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73; or (b) the directors of the corporation have determined in accordance with subsection (2) that shares in respect of which the notice was sent may be owned contrary to the constraint. (4) When a corporation sends a notice under subsection (1) or (3), it shall, at the time the notice is sent, enter or cause to be entered in the securities register of the corporation the particulars of the notice, including the date on which it was sent. (5) The notice referred to in subsection (1) shall contain (a) the name and address of the holder of the shares as shown in the securities register of the corporation; (b) a statement that identifies the certificate that represents the shares, by certificate number or otherwise; (c) a statement that indicates that all or some of the shares may be sold by the corporation under subsection 46(1) of the Act if the shares are owned, or the directors of the corporation determine in accordance with subsection (2) that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73; (d) a statement that indicates that the corporation may conclude that all or some of the shares are owned Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Sale of Constrained Shares Section 80 contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73; (e) a statement that indicates that the directors of the corporation may determine in accordance with subsection (2) that all or some of the shares may be owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73 and that, for the purpose of making the determination, the directors of the corporation will (i) consider the reply, if any, to a request for information referred to in subsection (7) respecting the shares, and (ii) examine and consider any other records of the corporation that contain information that would indicate whether the shares are owned contrary to the constraint; (f) a statement that indicates that no share in respect of which the notice is sent may be sold under subsection 46(1) of the Act if a transfer of the share is registered in the securities register of the corporation after the notice was sent, unless the corporation again complies with the requirements set out in this Part respecting the sale of the share; (g) a statement that indicates that no share in respect of which the notice is sent may be sold under subsection 46(1) of the Act unless not less than 60 days but not more than 150 days have elapsed after the day on which a notice referred to in subsection (3) is sent to the holder of the share; (h) a statement that indicates the earliest date and the latest date on which the corporation may sell the shares, having regard to the requirements of section 82; (i) a statement that indicates that the shares may be sold on any stock exchange if shares of the corporation are listed and posted for trading or, if shares of the corporation are not listed and posted for trading on a stock exchange, in any other manner that the directors of the corporation determine to be appropriate; (j) a statement that indicates that, if not all the shares of the holder represented by a certificate are sold under subsection 46(1) of the Act, a certificate that represents the shares that are not sold will be issued on surrender for cancellation of the certificate that represents the shares sold; and (k) a statement that indicates that, immediately after the sale of the shares under subsection 46(1) of the Act, the corporation will Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Sale of Constrained Shares Section 80 (i) register the transfer or a notice of the sale of the shares or cause the transfer or a notice of the sale of the shares to be registered in the securities register of the corporation, and (ii) send a notice of the sale in accordance with paragraph 83(1)(b) to the person shown in the securities register of the corporation as the holder of the shares at the time of sale. (6) The notice referred to in subsection (3) shall contain (a) the name and address of the holder of the shares as shown in the securities register of the corporation; (b) a statement that identifies the certificate that represents the shares, by certificate number or otherwise; (c) a statement that indicates that all or some of the shares may be sold by the corporation under subsection 46(1) of the Act if the shares are owned, or the directors of the corporation determine in accordance with subsection (2) that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73; (d) a statement that indicates that the corporation has concluded that the shares are owned, or that the directors of the corporation have determined in accordance with subsection (2) that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73 and that indicates the reason why the corporation so concluded or the directors so determined, as the case may be; (e) a statement that indicates that the corporation intends to sell all or a specified number of the shares under subsection 46(1) of the Act; (f) a statement that indicates that, if before the sale the corporation changes its conclusion that the shares are owned, or the directors of the corporation change their determination made in accordance with subsection (2) that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73, or there is a change in the reason for the conclusion or determination, the corporation will send a notice in accordance with subsection 81(1) to the person shown in the securities register of the corporation as the holder of the shares; (g) a statement that advises that, unless the person shown in the securities register of the corporation as the holder of the shares receives a notice referred to in paragraph (f), the person and all other interested persons should not assume that Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Sale of Constrained Shares Sections 80-81 (i) the corporation has changed its conclusion that the shares are owned, or the directors of the corporation have changed their determination made in accordance with subsection (2) that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73, (ii) there has been a change in the reason for the conclusion or determination, or (iii) the corporation no longer intends to sell the shares under subsection 46(1) of the Act; (h) a statement that indicates that no share in respect of which the notice is sent may be sold under subsection 46(1) of the Act if a transfer of the share is registered in the securities register of the corporation after the notice referred to in subsection (1) was sent, unless the corporation again complies with the requirements set out in this Part respecting the sale of the share; (i) a statement that indicates that no share in respect of which the notice is sent may be sold under subsection 46(1) of the Act unless not less than 60 days but not more than 150 days have elapsed from the day on which the notice was sent to the holder of the share; and (j) a statement that indicates each of the matters referred to in paragraphs (5)(h) to (k). (7) The notice referred to in subsection (1) shall be accompanied by a request for information as to whether or not the shares are owned contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73. (8) The notice referred to in subsection (3) shall be accompanied by a request for information referred to in subsection (7), unless the corporation has received the requested information before the notice is sent. (9) A request for information referred to in subsection (7) shall be accompanied by instructions for the provision of the information. SOR/2010-128, s. 17. 81 (1) If a constrained share corporation has sent a notice referred to in subsection 80(3) and has not sold, under subsection 46(1) of the Act, any share in respect of which the notice was sent, and if the corporation changes its conclusion referred to in paragraph 80(3)(a) or its directors change their determination referred to in paragraph 80(3)(b) or if there is a change in the reason for the conclusion or determination, the corporation shall Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Sale of Constrained Shares Sections 81-82 immediately send by registered mail to the recipient of that notice a notice of the change to the conclusion, to the determination or to the reason for the conclusion or determination, including the reason for the change. (2) When a corporation sends a notice under subsection (1), the corporation shall, at the time the notice is sent, enter or cause to be entered in the securities register of the corporation the particulars of the notice, including the date on which it was sent. 82 (1) No share shall be sold by a constrained share corporation under subsection 46(1) of the Act unless (a) the corporation has sent the notices referred to in subsections 80(1) and (3) to the person shown in the securities register of the corporation as the holder of the share; (b) not less than 150 days but not more than 300 days have elapsed from the day on which the notice referred to in subsection 80(1) was sent to the holder of the share; (c) not less than 60 days but not more than 150 days have elapsed from the day on which the notice referred to in subsection 80(3) was sent to the holder of the share; (d) the corporation has concluded that the share is owned, or the directors of the corporation have determined in accordance with subsection 80(2) that the share may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73 and, at the time of sale, the corporation has no reasonable grounds on which to change its conclusion or the directors of the corporation have no reasonable grounds on which to change their determination, as the case may be; (e) the sale takes place (i) on a stock exchange where shares of the corporation are listed and posted for trading, or (ii) if shares of the corporation are not listed and posted for trading on a stock exchange, in any other manner that the directors of the corporation determine to be appropriate; and (f) the corporation sells the share with a view to obtaining the best sale price available in the circumstances at the time of sale. (2) No share in respect of which a notice is sent in accordance with subsection 80(1) shall be sold by a constrained share corporation under subsection 46(1) of the Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Sale of Constrained Shares Sections 82-84 Act if a transfer of the share is registered in the securities register of the corporation after the notice was sent, unless the corporation again complies with the requirements set out in this Part respecting the sale of the share. 83 (1) Immediately after a sale of shares by a constrained share corporation under subsection 46(1) of the Act, the corporation shall (a) register the transfer or a notice of the sale of the shares or cause the transfer or a notice of the sale of the shares to be registered in the securities register of the corporation; and (b) send a notice of the sale to the person shown in the securities register of the corporation as the holder of the shares at the time of the sale. (2) The notice referred to in paragraph (1)(b) shall (a) state the number of shares sold; (b) identify the certificate that represents the shares sold, by certificate number or otherwise; (c) state the date and manner of sale; (d) state the manner in which the person entitled to receive the net proceeds of the sale under subsection 46(3) of the Act may obtain them; (e) state that the corporation concluded that the shares were owned, or that the directors determined in accordance with subsection 80(2) that the shares may be owned, contrary to a constraint referred to in paragraph (c) of the definition constraint in section 73 and state the reason why the corporation so concluded or the directors so determined, as the case may be; and (f) contain a statement, if not all of the shares of the holder represented by a certificate were sold, that not all of the shares were sold and that a certificate that represents the shares that were not sold will be issued on surrender for cancellation of the certificate that represents the shares sold. 84 For the purpose of subsection 47(1) of the Act, the proceeds of a sale by a constrained share corporation under subsection 46(1) of the Act shall be deposited in an interest-bearing account with a chartered bank in Canada to which the Bank Act applies or a trust company in Canada to which the Trust and Loan Companies Act applies. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Disclosure of Beneficial Ownership Sections 85-86 Disclosure of Beneficial Ownership 85 Section 86 applies to a constrained share corporation that has provisions in its articles imposing a constraint referred to in paragraph (a) or (b) of the definition constraint in section 73. 86 (1) Subject to section 103 of the Act, the directors of a constrained share corporation may make, amend or repeal any by-laws required to administer the constrained share provisions set out in the articles of the corporation, including by-laws (a) to require any person in whose name shares of the corporation are registered to provide a statutory declaration under the Canada Evidence Act concerning (i) whether the shareholder is the beneficial owner of the shares of the corporation or holds them for a beneficial owner, (ii) whether the shareholder is an associate of any other shareholder, (iii) whether the shareholder or beneficial owner is a Canadian, and (iv) any further relevant facts; (b) to require any person seeking to have a transfer of a voting share registered in their name or to have a voting share issued to them to provide a statutory declaration as described in paragraph (a); and (c) to determine the circumstances in which any declarations are required, their form and the times when they are to be provided. (2) If a person is required to provide a declaration under a by-law made under subsection (1), the directors may refuse to register a transfer of a voting share in their name or to issue a voting share to them until that person has provided the declaration. (3) In administering the constrained share provisions set out in the articles of a constrained share corporation, the directors of the corporation may rely on (a) a statement made in a declaration referred to in subsection (1) or (2); and (b) the knowledge of a director, officer, employee, agent or mandatary of the corporation. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations Disclosure of Beneficial Ownership Sections 86-87 (4) If the directors are required to determine the total number of voting shares of a constrained share corporation held by or on behalf of persons other than Canadians, the directors may rely on the sum of the voting shares held by every shareholder whose latest address as shown in the securities register is (a) outside Canada; and (b) in Canada but who, to the knowledge of a director, officer, employee, agent or mandatary of the corporation, is not a Canadian. (5) For the purpose of subsection (4), the directors may rely on the securities register of the constrained share corporation as of any date after the day on which the corporation became a constrained share corporation, but that date shall not be more than four months before the day on which the determination is made. SOR/2010-128, s. 18. References and Definitions for the Purpose of Certain Provisions of the Act 87 (1) For the purpose of paragraph 174(1)(b) of the Act, (a) the following laws are prescribed: (i) the Canadian Aviation Regulations made under the Aeronautics Act, (ii) the Canada Transportation Act and any regulations made under it, (iii) the Canada Oil and Gas Land Regulations and the Canada Oil and Gas Drilling and Production Regulations, (iv) the Broadcasting Act, (v) the Northern Mineral Exploration Assistance Regulations made under Appropriation Act No. 9, 1966, Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 9 Constrained Share Corporations References and Definitions for the Purpose of Certain Provisions of the Act Sections 87-88 (vi) section 19 of the Income Tax Act, (vii) the Securities Act (Ontario), R.S.O. 1990, c. S.5, and any regulations made under it, as amended from time to time, (viii) the Securities Act (Quebec), R.S.Q., c. V-1.1, and any regulations made under it, as amended from time to time, and (ix) any other law of Canada that has requirements in relation to Canadian ownership, or any other law of a province, as amended from time to time, that has requirements in relation to Canadian ownership; and (b) financial intermediary means a bank, trust company, loan company, insurance company, investment company and body corporate that carries on business as a securities broker, a dealer or an underwriter. (2) For the purposes of subsection 32(1) and paragraphs 46(1)(a), 49(10)(a) and 174(1)(c) of the Act, the following laws are prescribed: (a) the Canada Petroleum Resources Act and any regulations made under it; and (b) the Canada Transportation Act and any regulations made under it. (3) For the purpose of paragraphs 46(1)(b), 49(10)(b) and 174(1)(d) of the Act, the following laws are prescribed: (a) the Insurance Companies Act and any regulations made under it; and (b) the Trust and Loan Companies Act and any regulations made under it. SOR/2010-128, s. 19; SOR/2016-98, s. 4(E). PART 10 Rules of Procedure for Applications for Exemptions Application 88 This Part applies to every application for an exemption under subsection 2(6), 10(2), 82(3) or 151(1), section 156 or subsection 171(2) or 187(11) of the Act. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 10 Rules of Procedure for Applications for Exemptions Time of Filing Applications Sections 89-93 Time of Filing Applications 89 (1) An application for an exemption under (a) subsection 2(6) of the Act may be made at any time; (b) subsection 10(2) or 187(11) of the Act shall be made before the date of issue of the certificate of continuance referred to in subsection 187(4) of the Act; (c) subsection 82(3) of the Act shall be made at least 30 days before the corporation is required to comply with Part VIII of the Act; (d) subsection 151(1) of the Act shall be made before the date of the notice referred to in subsection 149(1) of the Act; (e) section 156 of the Act shall be made at least 60 days before the documents in respect of which the exemption is requested are to be sent to the Director; and (f) subsection 171(2) of the Act may be made at any time. (2) Despite subsection (1), the Director shall extend the time for making an application for an exemption if the applicant establishes that no prejudice will result from the extension. Notice by Director of Decision 90 The Director shall, within 30 days after receipt of an application for an exemption, grant the exemption requested or send to the applicant written notice of the Director’s refusal, together with reasons for the refusal. General 91 The Director may request that an applicant for an exemption provide the Director with further information or that any other person provide the Director with information in writing that is relevant to the application. 92 The Director shall give the applicant for an exemption a copy of any information received from any other person under section 91 and shall allow the applicant a reasonable opportunity to respond in writing. 93 If an applicant for an exemption or a person from whom the Director has requested information under section 91 does not provide the information within the time Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 10 Rules of Procedure for Applications for Exemptions General Sections 93-96 specified by the Director, the Director may deal with the application without regard to the information. 94 If the Director does not grant an exemption or send written notice of the Director’s refusal within the time specified in section 90, the applicant may exercise their rights under section 246 of the Act as if the Director had refused the exemption. PART 11 Value of Total Financial Interest 95 For the purpose of paragraph 237.5(1)(b) of the Act, the prescribed amount of the value of the plaintiff’s total financial interest is $20,000. PART 12 Cancellation of Articles and Certificates 96 (1) For the purpose of subsection 265.1(1) of the Act, the prescribed circumstances are that (a) there is an obvious error in the articles or in the related certificate; (b) there is an error in the articles or in the related certificate that was made by the Director; (c) the cancellation of the articles and related certificate is ordered by a court; or (d) the Director lacked the authority to issue the articles and related certificate. (2) For the purpose of subsection 265.1(3) of the Act, the prescribed circumstances are that there is no dispute among the directors or shareholders as to the circumstances of the request for cancellation and (a) the corporation has not used the articles and related certificate; or (b) if it has used them, anyone dealing with the corporation on the basis of the articles and related certificate has consented to the cancellation. SOR/2010-128, s. 20. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 13 Prescribed Fees Section 97 PART 13 Prescribed Fees 97 (1) The fee payable in respect of a service set out in items 1 to 3, column 1, of Schedule 5 is the applicable fee set out in column 2. (2) There is no fee payable in respect of the following services: (a) the receipt and examination by the Director of articles of amendment sent under section 177 of the Act, if the only purpose of the amendment is to do one or more of the following: (i) add an English or French version to the corporation’s name, (ii) change the corporation’s name as directed by the Director under subsection 12(2), (4) or (4.1) of the Act, or (iii) change the province in which the registered office is situated or the number of directors, if the articles are sent using the Director’s online service; (b) the receipt and examination by the Director of documents sent under subsection 265(1) of the Act or a request for correction referred to in subsection 265(3) of the Act, if the correction relates solely to an error made by the Director; (c) the receipt and examination by the Director of a request for a cancellation referred to in subsection 265.1(1) of the Act, in the circumstance referred to in paragraph 96(1)(b) of these Regulations; or (d) the provision by the Director of (i) an uncertified copy or uncertified extract under subsection 266(2) of the Act, if it is requested by a department or agency of the government of Canada or of the government of a province, by a municipality in Canada or by a police or law enforcement agency in Canada, or (ii) an uncertified copy or uncertified extract of a profile of a corporation generated by the Director. (2.1) In addition to the applicable fees set out in item 1 of Schedule 5, the fee set out in item 4 of Schedule 5 is to be paid for Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 PART 13 Prescribed Fees Sections 97-99 (a) the expedited examination of articles of revival sent under subsection 209(2) of the Act; or (b) the expedited examination of any of the following documents, if sent using the Director’s online service: (i) articles of incorporation sent under section 7 of the Act, (ii) articles of amendment sent under subsection 27(4) or 177(1) of the Act, (iii) articles of amalgamation sent under subsection 185(1) of the Act, (iv) articles of continuance sent under subsection 187(3) of the Act, or (v) a request for a document evidencing the satisfaction of the Director for the purpose of subsection 188(1) of the Act. (3) For the purpose of subsection 49(2) of the Act, the prescribed maximum fee for the issuance of a security certificate is $3. SOR/2010-128, s. 21; SOR/2019-225, s. 1. 98 On April 1, 2024 and every five years after that date, the fees set out in column 2 of Schedule 5 are to be increased by one per cent and rounded down to the nearest multiple of five dollars. SOR/2019-225, s. 2. Coming into Force 99 These Regulations come into force on the day on November 24, 2001. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 1 SCHEDULE 1 (Subsection 2(1)) Reporting Issuer Column 1 Column 2 Item Jurisdiction Legislation Ontario the definition reporting issuer in subsection 1(1) of the Securities Act, R.S.O. 1990, c. S.5, as amended from time to time Quebec the definition reporting issuer in sections 5 and 68 of the Securities Act, CQLR, c. V-1.1, as amended from time to time Nova Scotia the definition reporting issuer in paragraph 2(1)(ao) of the Securities Act, R.S.N.S. 1989, c. 418, as amended from time to time 3.1 New Brunswick the definition reporting issuer in subsection 1(1) of the Securities Act, S.N.B. 2004, c. S-5.5, as amended from time to time Manitoba the definition reporting issuer in subsection 1(1) of The Securities Act, C.C.S.M. c. S50, as amended from time to time British Columbia the definition reporting issuer in subsection 1(1) of the Securities Act, R.S.B.C. 1996, c. 418, as amended from time to time 5.1 Prince Edward Island the definition reporting issuer in paragraph 1(1)(zz) of the Securities Act, R.S.P.E.I. 1988, c. S-3.1, as amended from time to time Saskatchewan the definition reporting issuer in paragraph 2(1)(qq) of The Securities Act, 1988, S.S. 1988-89, c. S-42.2, as amended from time to time Alberta the definition reporting issuer in paragraph 1(ccc) of the Securities Act, R.S.A. 2000, c. S-4, as amended from time to time Newfoundland and the definition reporting issuer in Labrador paragraph 2(1)(oo) of the Securities Act, R.S.N.L. 1990, c. S-13, as amended from time to time Yukon Current to June 20, 2022 Last amended on January 15, 2020 the definition reporting issuer in subsection 1(1) of the Securities Act, SY 2007, c. 16, as amended from time to time Canada Business Corporations Regulations, 2001 SCHEDULE 1 Column 1 Column 2 Item Jurisdiction Legislation Northwest Territories the definition reporting issuer in subsection 1(1) of the Securities Act, S.N.W.T. 2008, c. 10, as amended from time to time Nunavut the definition reporting issuer in subsection 1(1) of the Securities Act, S.Nu. 2008, c. 12, as amended from time to time SOR/2010-128, ss. 22(F), 23(F), 24, 25(F), 26; SOR/2019-117, s. 1; SOR/2019-117, s. 2; SOR/2019-117, s. 3. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 2 SCHEDULE 2 (Section 41) Take-over Bids Column 1 Column 2 Item Jurisdiction Legislation Ontario the definition take-over bid in subsection 89(1) of the Securities Act, R.S.O. 1990, c. S.5, as amended from time to time Quebec the definition take-over bid in section 110 of the Securities Act, R.S.Q., c. V-1.1, as amended from time to time Nova Scotia the definition take-over bid in paragraph 95(c) of the Securities Act, R.S.N.S. 1989, c. 418, as amended from time to time 3.1 New Brunswick the definition take-over bid in section 106 of the Securities Act, S.N.B. 2004, c. S-5.5, as amended from time to time Manitoba the definition take-over bid in section 80 of The Securities Act, C.C.S.M. c. S50, as amended from time to time British Columbia the definition take-over bid in subsection 92(1) of the Securities Act, R.S.B.C. 1996, c. 418, as amended from time to time Saskatchewan the definition take-over bid in paragraph 98(c) of The Securities Act, 1988, S.S. 1988-89, c. S-42.2, as amended from time to time Alberta the definition take-over bid in paragraph 158(c) of the Securities Act, R.S.A. 2000, c. S-4, as amended from time to time Newfoundland and the definition take-over bid in paraLabrador graph 90(c) of the Securities Act, R.S.N.L. 1990, c. S-13, as amended from time to time Yukon the definition take-over bid in section 196 of the Business Corporations Act, R.S.Y. 2002, c. 20, as amended from time to time Northwest Territories the definition take-over bid in section 196 of the Business Corporations Act, S.N.W.T. 1996, c. 19, as amended from time to time Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 2 Column 1 Column 2 Item Jurisdiction Legislation Nunavut the definition take-over bid in section 196 of the Business Corporations Act (Nunavut) S.N.W.T. 1996, c. 19, as amended from time to time SOR/2010-128, ss. 27(F), 28(F), 29, 30(F), 31, 32(F). Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 3 SCHEDULE 3 [Repealed, SOR/2008-315, s. 7] Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 4 SCHEDULE 4 [Repealed, SOR/2008-315, s. 7] Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 5 SCHEDULE 5 (Subsections 97(1) and (2.1) and section 98) Fees Column 1 Column 2 Item Service under the Act Fee ($) Receipt and examination by the Director of (a) an application made under subsection 2(6), a request for an exemption referred to in subsection 10(2) or 82(3) or an application made under subsection 151(1), section 156 or subsection 171(2) or 187(11) 250 (b) articles of incorporation sent under section 7 (i) if sent using the Director’s online service (ii) if sent using any other means (c) articles of amendment sent under subsection 27(4) or 177(1) or articles of reorganization sent under subsection 191(4) (i) if sent using the Director’s online service (ii) if sent using any other means (d) restated articles of incorporation sent under subsection 180(2) 100 (e) articles of amalgamation sent under subsection 185(1) (i) if sent using the Director’s online service (ii) if sent using any other means (f) articles of continuance sent under subsection 187(3) (i) if sent using the Director’s online service (ii) if sent using any other means (g) a request for a document evidencing the satisfaction of the Director for the purpose of subsection 188(1) (i) if sent using the Director’s online service (ii) if sent using any other means (h) articles of arrangement sent under subsection 192(6) Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 5 Item Column 1 Column 2 Service under the Act Fee ($) (i) articles of revival sent under subsection 209(2) (i) if sent using the Director’s online service (ii) if sent using any other means (j) a statement of revocation of intent to dissolve sent under subsection 211(10) (i) if sent using the Director’s online service (ii) if sent using any other means (k) an annual return sent under section 263 (i) if sent using the Director’s online service (ii) if sent using any other means (l) a request for a certificate referred to in subsection 263.1(1) (i) if sent using the Director’s online service (ii) if sent using any other means (m) documents sent under subsection 265(1) or a request referred to in subsection 265(3) 250 (n) a request for a cancellation referred to in subsection 265.1(1) or a request referred to in subsection 265.1(3) 250 2 Provision by the Director of an uncertified copy or uncertified extract under subsection 266(2), if requested using any means other than the Director’s online service, per copy or extract Provision by the Director of a certified copy or certified extract under subsection 266(2) (a) if requested using the Director’s online service, per copy or extract (b) if requested using any other means, per copy or extract Expedited examination by the Director of a document referred to in subsection 97(2.1) of these Regulations 100 Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 SCHEDULE 5 SOR/2010-128, ss. 33, 34(E); SOR/2019-225, s. 3. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE AMENDMENTS NOT IN FORCE — SOR/2022-40, s. 1 1 Section 1 of the Canada Business Corporation Regulations, 20011 is replaced by the following: 1 In these Regulations, Act means the Canada Business Corporations Act. — SOR/2022-40, s. 2 2 The heading “Forms” before section 5 of the Regulations is repealed. — SOR/2022-40, s. 3 3 Subsection 5(1) of the Regulations is repealed. — SOR/2022-40, s. 4 4 Section 15 of the Regulations and the heading before it are replaced by the following: Keeping and Producing Documents 14.1 For the purpose of subsection 225(1) of the Act, the prescribed period is six years beginning on the day on which the corporation is dissolved. 15 (1) For the purpose of subsection 267(3) of the Act, the prescribed documents and classes of documents are (a) a notice of registered office referred to in subsection 19(2) of the Act; (b) a notice of change of address referred to in subsection 19(4) of the Act; (c) a notice of directors referred to in subsection 106(1) of the Act; (d) a notice of change referred to in subsection 113(1) of the Act; and (e) letters patent and supplementary letters patent. SOR/2001-512 Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE (2) For the purpose of subsection 267(3) of the Act, the prescribed periods are (a) in respect of a proxy circular referred to in subsection 150(1) of the Act, a document containing the information referred to in subsection 72.2(4) of these Regulations and an application for exemption referred to in section 88 of these Regulations, six years beginning on the day on which the document is received by the Director; (b) in respect of a copy of the documents sent under subsection 160(1) of the Act, three years beginning on the day on which the copy is received by the Director; (c) in respect of a document evidencing the satisfaction of the Director for the purpose of subsection 188(1) of the Act, two years beginning on the day on which the document is issued by the Director; and (d) in respect of an annual return referred to in section 263 of the Act, two years beginning on the day on which the document is received by the Director. — SOR/2022-40, s. 5 5 (1) The definition corporate name in subsection 17(1) of the English version of the Regulations is repealed. (2) Subsection 17(1) of the Regulations is amended by adding the following in alphabetical order: deceptively misdescriptive means, in respect of a corporate name, that the name is likely to mislead the public, in any language, with respect to any of the following: (a) the business, goods or services in association with which it is proposed to be used; (b) the conditions under which the goods or services will be produced or supplied or the persons to be employed in the production or supply of the goods or services; and (c) the place of origin of the goods or services. (fausse et trompeuse) — SOR/2022-40, s. 6 6 The Regulations are amended by adding the following after section 17: Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE Reserving Name 17.1 For the purpose of subsection 11(1) of the Act, the prescribed period is 90 days. — SOR/2022-40, s. 7 7 The Regulations are amended by adding the following after section 19: 19.1 For the purpose of subsection 12(1) of the Act, a corporate name is prohibited if it is confusing with a name that is reserved under subsection 11(1) of the Act, unless the person for whom the name was reserved consents in writing to the use of the name. 19.2 For the purpose of subsection 12(5) of the Act, the prescribed period is 60 days. — SOR/2022-40, s. 8 8 The portion of section 20 of the Regulations before paragraph (a) is replaced by the following: 20 Despite section 19, a corporate name that is confusing with the name of a body corporate that has not carried on business in the two years immediately before the day on which the Director receives a document referred to in subsection 8(1), section 178 or subsection 185(4), 187(4), 191(5), 192(7) or 209(3) of the Act or a request to reserve a name under subsection 11(1) of the Act is not prohibited for that reason alone if — SOR/2022-40, s. 9 9 Paragraph 25(a) of the Regulations is replaced by the following: (a) “cooperative”, “coopérative” or “co-op” when it connotes a cooperative venture; — SOR/2022-40, s. 10 10 Paragraph 26(d) of the Regulations is replaced by the following: (d) carries on the business of a bank, loan company, insurance company, trust company or another financial intermediary that is regulated by the laws of Canada, unless the Superintendent of Financial Institutions confirms in writing that the words that are used in the name and that are regulated by section 983 Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE of the Bank Act, section 47 of the Insurance Companies Act or section 47 of the Trust and Loan Companies Act are authorized to be used under the applicable Act; or — SOR/2022-40, s. 11 11 Section 28 of the Regulations is replaced by the following: 28 (1) For the purpose of subsection 12(1) of the Act, a corporate name is prohibited if an element of the name is the family name – whether or not it is preceded by the given name or initials – of an individual who is living or has died within 30 years before the day on which the Director receives the document referred to in subsection 8(1), section 178 or subsection 185(4), 187(4), 191(5), 192(7) or 209(3) of the Act or a request to reserve the name under subsection 11(1) of the Act. (2) Despite subsection (1), the corporate name is not prohibited if (a) the individual or their heir or personal representative consents in writing to the use of the individual’s name and the individual has or had a material interest in the corporation; or (b) the person proposing to use the corporate name establishes that it has been used in Canada or elsewhere by them or their predecessors so as to have become distinctive in Canada. — SOR/2022-40, s. 12 12 (1) Paragraph 30(1)(b) of the Regulations is replaced by the following: (b) is primarily or only the name — or the first name or family name used alone — of an individual; or (2) Subsection 30(2) of the Regulations is replaced by the following: (2) Despite subsection (1), the corporate name is not prohibited if a person proposing to use the corporate name establishes that it has been used in Canada or elsewhere by them or by their predecessors so as to have become distinctive in Canada. Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE — SOR/2022-40, s. 13 13 The heading before section 31 of the French version of the Regulations is replaced by the following: Dénominations fausses et trompeuses — SOR/2022-40, s. 14 14 Section 31 of the Regulations is replaced by the following: 31 For the purpose of subsection 12(1) of the Act, a corporate name is prohibited if it is deceptively misdescriptive. Combined Form of Corporate Name — SOR/2022-40, s. 15 15 The Regulations are amended by adding the following after section 45: Separate Vote for Each Candidate 45.1 For the purpose of subsection 106(3.3) of the Act, a distributing corporation is a prescribed corporation. Appointment of Directors 45.2 For the purpose of subsection 106(8.1) of the Act, the prescribed circumstances are that, after the election, the appointment of the individual would fulfil one or more of the requirements set out in subsection 102(2) or 105(3), (3.1), (3.3) or (4) of the Act. — SOR/2022-40, s. 16 16 Section 49 of the Regulations is replaced by the following: 49 For the purpose of paragraph 137(5)(a) of the Act, the prescribed period is the 60-day period that begins on the 150th day before the anniversary of the previous annual meeting of shareholders. — SOR/2022-40, s. 17 17 Section 54 of the Regulations is replaced by the following: Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE 54 In this Part, NI 51-102 means the version of National Instrument 51-102 that applies within a province set out in column 1 of the table to this section in accordance with the instrument set out in column 2. TABLE Column 1 Column 2 Item Province Instrument Ontario National Instru the Ontario Se OSCB 3439, as Quebec Regulation 5124, as amende Nova Scotia National Instru the Nova Scot Gazette, Part 1 New Brunswick National Instru the Financial a February 19, 2 Manitoba Manitoba Secu Continuous Di British Columbia National Instru 110/2004, as a Saskatchewan National Instru XXXVI of the A Instruments) R Alberta National Instru the Alberta Se on March 15, 2 Colonne 1 Colonne 2 Article Province Texte Ontario Règle intitulée prise par la Co 2004, (2004) 27 Québec Règlement 5124, avec ses m Nouvelle-Écosse Règle intitulée pris par la Nov Nova Scotia R Nouveau-Brunswick Règle intitulée continue, prise consommateu successives TABLEAU Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE Colonne 1 Colonne 2 Article Province Texte Manitoba Règle 2003-17 National Instru modifications Colombie-Britannique Règle intitulée B.C. Reg. 110/2 Saskatchewan Règle intitulée contenue dans Commission (A 3, avec ses mo Alberta Règle intitulée prise par la Alb Gazette du 15 54.1 (1) For the purpose of subsection 149(1) of the Act and subject to subsection (2), a form of proxy shall be in a form that complies with the requirements set out in section 9.4 of NI 51-102. (2) In the case of a vote by shareholders that occurs in the circumstances described in subsection 106(3.4) of the Act, (a) paragraph 6 of section 9.4 of NI 51-102 is to be read without reference to the election of directors; and (b) the form of proxy shall allow the shareholder to specify, for each candidate nominated for director, whether their vote is to be cast for or against the candidate. — SOR/2022-40, s. 18 18 Subparagraph 87(1)(a)(viii) of the Regulations is replaced by the following: (viii) the Securities Act (Quebec), CQRL c. V-1.1, and any regulations made under it, as amended from time to time, and — SOR/2022-40, s. 19 19 The portion of item 2 of Schedule 2 in column 2 to the Regulations is replaced by the following: Current to June 20, 2022 Last amended on January 15, 2020 Canada Business Corporations Regulations, 2001 AMENDMENTS NOT IN FORCE Column 2 Item Legislation the definition take-over bid in section 110 of the Securities Act, CQRL c. V-1.1, as amended from time to time — SOR/2022-40, s. 20 20 The Regulations are amended by replacing “paragraph 12(1)(a)” with “subsection 12(1)” in the following provisions: (a) the portion of section 19 before paragraph (a); (b) the portion of section 25 before paragraph (a); (c) the portion of section 26 before paragraph (a); (d) section 27; and (e) the portion of subsection 30(1) before paragraph (a). Current to June 20, 2022 Last amended on January 15, 2020

CONSOLIDATION Canada Education Savings Regulations SOR/2005-151 Current to June 20, 2022 Last amended on May 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on May 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on May 20, 2022 TABLE OF PROVISIONS Canada Education Savings Regulations 1 Interpretation Ordering of Withdrawals Manner of Determining Amount of CES Grants Conditions for Payment of CES Grants Ineligible Beneficiaries (CES Grants) Conditions for Payment of CLB Waiver — Undue Hardship Terms and Conditions of Trustee Agreements Terms and Conditions of Agreements with Promoters Apportionment of EAP Repayments Additional Payment Eligible Transfers Sharing Repeal Current to June 20, 2022 Last amended on May 20, 2022 ii Canada Education Savings Regulations TABLE OF PROVISIONS *20 Coming into Force Current to June 20, 2022 Last amended on May 20, 2022 iv Registration SOR/2005-151 May 17, 2005 CANADA EDUCATION SAVINGS ACT Canada Education Savings Regulations P.C. 2005-933 May 17, 2005 Her Excellency the Governor General in Council, on the recommendation of the Minister of State styled Minister of Human Resources and Skills Development, pursuant to section 13 of the Canada Education Savings Acta, hereby makes the annexed Canada Education Savings Regulations. a S.C. 2004, c. 26 Current to June 20, 2022 Last amended on May 20, 2022 Interpretation 1 The definitions in this section apply in these Regulations. Act means the Canada Education Savings Act. (Loi) assisted contribution means a contribution made to an RESP in respect of which a CES grant has been paid. (cotisation subventionnée) brother in relation to a beneficiary, includes a son of the common-law partner or spouse of a parent of the beneficiary. (frère) CLB means Canada Learning Bond. (Version anglaise seulement) CLB account means an account that holds the CLB paid into an RESP in respect of a beneficiary. (compte du bon d’études) common-law partner has the same meaning as in subsection 248(1) of the Income Tax Act. (conjoint de fait) EAP means an educational assistance payment. (PAE) grant account means an account that holds all CES grants paid into an RESP. (compte de subvention) RESP means a registered education savings plan. (REEE) sister in relation to a beneficiary, includes a daughter of the common-law partner or spouse of a parent of the beneficiary. (sœur) trustee agreement means an agreement entered into by the Minister and a trustee under an RESP that relates to the payment of a CES grant or CLB to the RESP. (convention de fiducie) Ordering of Withdrawals 2 If both assisted and unassisted contributions have been made to an RESP, withdrawals of contributions from the RESP are considered to be made in the order specified below: (a) assisted contributions are considered to be withdrawn before unassisted contributions; and (b) unassisted contributions made after 1997 are considered to be withdrawn before unassisted contributions made before 1998. Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Manner of Determining Amount of CES Grants Sections 3-4 Manner of Determining Amount of CES Grants 3 When a contribution has been made in a particular year and a CES grant in respect of the contribution would otherwise be payable at a time in a year following the particular year, the CES grant shall be reduced by the total of all amounts each of which is, in respect of another CES grant paid after the particular year and before that time, the amount by which the other CES grant would have been reduced had the CES grant been paid in the particular year. Conditions for Payment of CES Grants 4 (1) The Minister may pay a CES grant in respect of a contribution that has been made to an RESP and has not been withdrawn if (a) the trustee enters into a trustee agreement with the Minister that applies to the RESP and includes the terms and conditions set out in section 8; (b) the trustee submits, at the request of a subscriber under the RESP, an application for the CES grant (i) for a contribution made after 2004, within three years after the date of the contribution, and (ii) for a contribution made before 2005, no later than December 31, 2007; (c) in the case where the beneficiary, in the year in which the contribution is made, (i) attains 16 or 17 years of age, a minimum of $2,000 of contributions has been made to, and not withdrawn from, RESPs in respect of the beneficiary before the year in which the beneficiary attains 16 years of age, (ii) attains 16 or 17 years of age, a minimum of $100 of annual contributions has been made to, and not withdrawn from, RESPs in respect of the beneficiary in at least any four years before the year in which the beneficiary attains 16 years of age, Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Conditions for Payment of CES Grants Section 4 (iii) attains 16 or 17 years of age and the year is 1998, the beneficiary was a beneficiary under an RESP in at least four years before 1998, or (iv) attains 17 years of age and the year is 1999, the beneficiary was a beneficiary under an RESP in at least four years before 1998; (d) the total of the contribution and all other contributions to RESPs made, or deemed to have been made for the purpose of Part X.4 of the Income Tax Act, in respect of the beneficiary does not exceed the RESP lifetime limit (as defined in subsection 204.9(1) of the Income Tax Act) for the year in which the contribution is made; (e) in the case where the contribution is made after 1999 to an RESP that was entered into before 1999, the RESP complies at the time of the contribution with the conditions for registration set out in subsection 146.1(2) of the Income Tax Act that apply in respect of education savings plans entered into on January 1, 1999; (f) the beneficiary is not an ineligible beneficiary; and (g) the trustee complies with the terms and conditions of these Regulations and the trustee agreement that applies to the RESP. (2) Subject to subsection (3), the Minister may pay an amount under subsection 5(4) of the Act if the RESP has only one beneficiary or, if there is more than one, every beneficiary is a brother or sister of every other beneficiary. (3) If assisted contributions are withdrawn from an RESP after March 22, 2004, the Minister shall not pay the amount under subsection 5(4) of the Act in respect of an individual who was a beneficiary under the RESP at the time of the withdrawal throughout the period that begins on the day of the withdrawal and ends on the last day of the second year following the year in which the withdrawal is made unless (a) the withdrawal is made at a time when at least one beneficiary under the RESP is eligible to receive an EAP under the RESP; (b) the withdrawal is an eligible transfer; or (c) the withdrawal is all or part of an excess amount of contributions to reduce the amount of tax, otherwise payable under Part X.4 of the Income Tax Act, and, at the time of the withdrawal, the excess amount for the year is not greater than $4,000. Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Conditions for Payment of CES Grants Sections 4-6 (4) At the time a CES grant is paid to an RESP, the trustee shall credit the grant account of the RESP with the amount of the CES grant paid. 2007, c. 29, s. 38; SOR/2018-275, s. 2. Ineligible Beneficiaries (CES Grants) 5 (1) For the purposes of paragraph 5(3)(b) of the Act and paragraph 4(1)(f) of these Regulations, if contributions that were made to an RESP before 1998 are withdrawn from the RESP after February 23, 1998, any individual who is a beneficiary of the RESP at any time during the period beginning on February 24, 1998 and ending on the day of the withdrawal is an ineligible beneficiary throughout the period that begins on the day of the withdrawal and ends on the last day of the second year following the year in which the withdrawal is made. (2) Subsection (1) does not apply if (a) the total of all withdrawals made under the RESP for the year does not exceed $200; (b) the withdrawal is made at a time when at least one beneficiary under the RESP is eligible to receive an EAP under the RESP; (c) the withdrawal is an eligible transfer; or (d) the withdrawal is all or part of an excess amount of contributions to reduce the amount of tax, otherwise payable under Part X.4 of the Income Tax Act, and, at the time of the withdrawal, the excess amount for the year is not greater than $4,000. Conditions for Payment of CLB 6 (1) The Minister may pay a CLB if (a) the trustee enters into a trustee agreement with the Minister that applies to the RESP and includes the terms and conditions set out in section 8; (b) the application for the CLB is made by the trustee, at the request of a subscriber under the RESP; Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Conditions for Payment of CLB Sections 6-8 (c) the RESP complies at the time of the CLB payment with the conditions for registration set out in subsection 146.1(2) of the Income Tax Act that apply in respect of education savings plans entered into on January 1, 1999; (d) the RESP has only one beneficiary or, if there is more than one, every beneficiary is a brother or sister of every other beneficiary; (e) the RESP has a CLB account for each beneficiary in respect of whom a CLB is paid; and (f) the trustee complies with the terms and conditions of these Regulations and the trustee agreement that applies to the RESP. (2) At the time a CLB is paid to an RESP, the trustee shall credit the beneficiary’s CLB account within the RESP with the amount of the CLB paid. SOR/2018-275, s. 3. Waiver — Undue Hardship 7 The Minister may, for the purposes of section 9.1 of the Act, waive the requirement (a) to designate a trust under subsection 5(7) of the Act; (b) to apply for a CLB before the beneficiary reaches 21 years of age under subsection 6(1) of the Act; (c) to designate a trust under subsection 6(4) of the Act; (d) to provide a Social Insurance Number or business number under paragraph 7(b) of the Act; and (e) to apply for CES grants within the time limits set out in paragraph 4(1)(b). Terms and Conditions of Trustee Agreements 8 Every trustee agreement shall include the following terms and conditions: Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Terms and Conditions of Trustee Agreements Section 8 (a) the trustee shall provide the Minister with any information that the Minister requires for the purposes of the Act and these Regulations; (b) the trustee shall maintain records and books of account that relate to the amounts paid under the Act in such form and containing such information as the Minister requires to enable the Minister to determine whether the amounts will be paid or are required to be repaid; (c) the trustee shall allow the Minister access to all documents and other information that the Minister requires for auditing payments or repayments made under the Act or these Regulations; (d) the trustee shall report to the Minister (i) all contributions and transfers to, and all withdrawals and transfers from, an RESP that are made after 1997, (ii) the portion of EAPs made from the RESP that is attributable to amounts paid under the Act, and (iii) any other information related to the RESP that is specified in the trustee agreement; (e) the reporting referred to in paragraph (d) shall be done annually or within any shorter period that is set out in the trustee agreement; (f) the trustee shall submit all information to the Minister in a format and manner that is acceptable to the Minister; (g) the trustee may make a distribution from an RESP only if, at the time immediately after the distribution, the fair market value of the property held in connection with the RESP would not be less than the total of the balance in the grant account and all CLB accounts of the RESP, unless the distribution is an EAP made to a beneficiary of the RESP and all of the EAP is attributable to CES grants and to a CLB; (h) the trustee shall repay any amount required to be repaid to the Minister under these Regulations, other than the amounts payable by a beneficiary under subsection 12(2) and section 13; and (i) the trustee shall not charge fees related to the RESP against the balance of the grant account or the CLB account of any beneficiary of the RESP. Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Terms and Conditions of Agreements with Promoters Sections 9-10 Terms and Conditions of Agreements with Promoters 9 Every agreement between the Minister and the promoter of an RESP shall include the following terms and conditions: (a) the promoter shall provide the trustee with any information that the Minister requires for the purposes of the Act and these Regulations; (b) the promoter shall report to the Minister any information related to the RESP that is specified in the agreement; (c) the promoter shall submit all information to the Minister in a format and manner that is acceptable to the Minister; (d) the promoter shall allow the Minister access to all documents and other information related to RESPs that the Minister requires for audit purposes; and (e) the promoter shall not charge fees related to the RESP against the balance of the grant account or the CLB account of any beneficiary in the RESP. Apportionment of EAP 10 (1) Subject to subsection (3), the portion of an EAP made to a beneficiary under an RESP that is attributable to a CLB is the amount determined by the formula A × B/C where: A is the amount of the EAP, B is the balance in the beneficiary’s CLB account immediately before the payment of the EAP, and C is the total amount available to the beneficiary for an EAP. (2) Subject to subsections (3) and (4), the portion of an EAP made to a beneficiary under an RESP that is attributable to CES grants is the lesser of (a) the amount determined by the formula A × D/C where A is the amount of the EAP, Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Apportionment of EAP Section 10 D is the balance in the grant account of the RESP immediately before the payment of the EAP, and C is the total amount available to the beneficiary for an EAP, and (b) the amount by which $7,200 is greater than the aggregate of all amounts determined under this subsection in respect of an EAP previously made by the promoter to the beneficiary. (2.1) The portion of an EAP made to a beneficiary under an RESP that is attributable to accumulated income is the amount determined by the formula A × E/C where A is the amount of the EAP, E is the amount of the accumulated income in the RESP immediately before the payment of the EAP, and C is the total amount available to the beneficiary for an EAP. (2.2) For the purposes of subsections (1) to (2.1), the total amount available to the beneficiary for the EAP is the sum of (a) the accumulated income, (b) the amounts in the RESP paid by a designated provincial program and eligible to be paid in the EAP under the laws applicable to the designated provincial program, (c) if the beneficiary is resident in Canada at the time the EAP is made, the balance in the beneficiary’s CLB account, and (d) if the aggregate of all amounts determined under subsection (2) in respect of an EAP previously made by the promoter to the beneficiary is less than $7,200 and, if the beneficiary is resident in Canada at the time the EAP is made, the balance in the grant account of the RESP. (3) The portion of an EAP that is attributable to CES grants or a CLB is nil where the beneficiary is not resident in Canada at the time the EAP is made. (4) The portion of an EAP made to a beneficiary under an RESP that allows more than one beneficiary at any one time that is attributable to CES grants is nil where the beneficiary became a beneficiary under the RESP after attaining 21 years of age, unless, before attaining 21 years of age, the beneficiary had been a beneficiary under Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Apportionment of EAP Sections 10-11 another RESP that allows more than one beneficiary at any one time. (5) Where a CES grant or a CLB is paid as a portion of an EAP to a beneficiary under an RESP, the trustee shall debit the grant account or the CLB account of the RESP, as the case may be, at the time of the payment with the amount of CES grant or CLB paid. 2010, c. 12, s. 32; SOR/2018-275, s. 4; SOR/2022-112, s. 1(F). Repayments 11 (1) Subject to subsection (2), if assisted contributions are withdrawn from an RESP, other than by way of transfer to another RESP, when no beneficiary under the RESP is eligible to receive an EAP, the trustee under the RESP shall, within the period set out in the trustee agreement that applies to the RESP, repay to the Minister an amount equal to the lesser of (a) the amount determined by the formula A/B × C where A is the balance in the grant account of the RESP immediately before the withdrawal, B is the balance of the total assisted contributions in the RESP immediately before the withdrawal, and C is the amount of assisted contributions withdrawn, and (b) the balance in the grant account of the RESP immediately before the withdrawal. (2) A trustee under an RESP is not required to repay any amount of a CES grant paid in respect of a beneficiary if there is a withdrawal of contributions and the withdrawal is all or part of an excess amount of contributions to reduce the amount of tax payable under Part X.4 of the Income Tax Act, and, at the time of the withdrawal, the excess amount for the year is not greater than $4,000. (3) A trustee under an RESP shall repay to the Minister, within the period set out in the trustee agreement that applies to the RESP, an amount referred to in subsection (4), if (a) the RESP is terminated; (b) the registration of the RESP is revoked; (c) a payment described in paragraph (b) or (d) of the definition trust in subsection 146.1(1) of the Income Tax Act is made under the RESP; Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Repayments Section 11 (d) an EAP is made under the RESP to an individual who is not a beneficiary under the RESP; (e) property is transferred from the RESP to another RESP except where the transfer is an eligible transfer; or (f) an individual becomes a beneficiary under the RESP in place of another beneficiary, except where paragraph 204.9(4)(b) of the Income Tax Act applies in respect of the replacement. (4) The amount that must be repaid as the result of an occurrence of an event described in subsection (3) is the lesser of (a) the total of the balance in the grant account and all of the CLB accounts of the RESP immediately before the time of the occurrence, and (b) the amount determined by the formula (C × Y)/(Y + G) where C is the fair market value of the property held in the RESP, determined immediately before the time of the occurrence, Y is the total balance in the grant account and all of the CLB accounts of the RESP immediately before the time of the occurrence, and G is the total balance in the RESP immediately before the time of the occurrence, of the amounts that were paid into the RESP under a designated provincial program. (5) If an amount has been paid into an RESP under subsection 5(4) of the Act and an individual, who is not a brother or sister of all of the other beneficiaries under the RESP, becomes a beneficiary under the RESP, the trustee shall repay to the Minister, within the period set out in the trustee agreement that applies to the RESP, the lesser of (a) the balance of the grant account of the RESP immediately before the individual becomes a beneficiary, and (b) the fair market value of the property held in connection with the RESP immediately before the individual becomes a beneficiary. (6) If a beneficiary in respect of whom a CLB was paid into an RESP ceases to be a beneficiary under the RESP, the trustee shall repay to the Minister, within the period Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Repayments Sections 11-14 set out in the trustee agreement that applies to the RESP, the lesser of (a) the balance of the beneficiary’s CLB account immediately before the beneficiary ceases to be a beneficiary, and (b) the fair market value, immediately before the beneficiary ceases to be a beneficiary, of the property held in connection with the RESP less the total of the balances of the CLB accounts in the RESP for all other beneficiaries. (7) If a CLB has been paid into an RESP and an individual, who is not a brother or sister of every other beneficiary under the RESP, becomes a beneficiary under the RESP, the trustee shall repay to the Minister, within the period set out in the trustee agreement that applies to the RESP the lesser of (a) the total of the balances of the CLB accounts in the RESP immediately before the individual becomes a beneficiary, and (b) the fair market value, immediately before the individual becomes a beneficiary, of the property held in connection with the RESP. (8) If an amount of a CLB or CES grant is repaid to the Minister, the trustee shall debit that amount from the CLB account or grant account, as the case may be, at the time of the repayment. SOR/2018-275, s. 5. 12 (1) A trustee of an RESP shall, within the period set out in the trustee agreement that applies to the RESP, repay to the Minister any portion of an amount paid as a CES grant or CLB to which the trustee was not entitled under the Act or these Regulations. (2) A beneficiary of an RESP shall repay to the Minister any portion of an EAP attributable to a CES grant or CLB to which the beneficiary was not entitled under the Act or these Regulations. 13 If the aggregate of all amounts that a beneficiary has received as an EAP that is attributable to CES grants exceeds $7,200, the beneficiary shall repay the excess to the Minister. 14 Any amount of CLB repaid to the Minister under section 11 may be paid into an RESP in respect of the same beneficiary if the conditions of payment of a CLB are otherwise met. Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Repayments Sections 14-16 Additional Payment 15 For the purpose of subsection 6(5) of the Act, the Minister may pay $25 into the trust when the Minister pays the amount under paragraph 6(2)(a) of the Act. Eligible Transfers 16 (1) For the purpose of these Regulations, the transfer of an amount, other than an amount in a CLB account, from an RESP to another RESP is an eligible transfer (a) if (i) any beneficiary under the receiving RESP is, immediately before the transfer, a beneficiary under the transferring RESP, or (ii) a parent of a beneficiary under the receiving RESP was a parent of an individual who was, immediately before the transfer, a beneficiary under the transferring RESP and (A) the receiving RESP is an RESP that allows more than one beneficiary at any one time, or (B) in any other case, the beneficiary under the receiving RESP had not attained 21 years of age at the time the receiving RESP was entered into; (b) if, at the time of the transfer, (i) the receiving RESP has only one beneficiary or, if there is more than one, every beneficiary is a brother or sister of every other beneficiary, or (ii) no payments have been made into the transferring RESP under subsection 5(4) of the Act; and (c) if the receiving RESP complies with the conditions for registration set out in subsection 146.1(2) of the Income Tax Act that apply in respect of education savings plans entered into on January 1, 1999. (2) If less than all of the property, other than the property in a CLB account or any amount paid under a designated provincial program, held in connection with an RESP is transferred to another RESP, the assisted contributions, unassisted contributions, CES grants and Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Eligible Transfers Sections 16-17 accumulated income are considered to be transferred in the same proportion of their total balances as the value of the property transferred is to the total value of the property, other than the value of the property in a CLB account or any amount paid under a designated provincial program, in the RESP at the time of the transfer. (3) If property held in connection with an RESP, other than the property in a CLB account, is transferred to another RESP, the amount of CES grant that is transferred or considered to be transferred under subsection (2) is, at the time of the transfer, (a) debited from the grant account of the transferring RESP; and (b) credited to the grant account of the receiving RESP. (4) The amount of the CES grant that is transferred or is considered to be transferred under subsection (2) is considered to have been paid to the trustee under the receiving RESP. (5) The assisted contributions or unassisted contributions that are transferred or are considered to be transferred under subsection (2) are considered to have been made to the receiving RESP. 2010, c. 12, s. 33; 2011, c. 24, s. 102; SOR/2018-275, s. 6; SOR/2022-112, s. 2(F). 17 (1) The transfer of an amount in a CLB account of an RESP to the CLB account of another RESP is an eligible transfer if (a) both CLB accounts are in respect of the same beneficiary; (b) the receiving RESP complies with the conditions for registration set out in subsection 146.1(2) of the Income Tax Act that apply in respect of education savings plans entered into on January 1, 1999; and (c) at the time of the transfer, the receiving RESP has only one beneficiary or, where there is more than one, every beneficiary is a brother or sister of every other beneficiary. (2) If an amount held in connection with a CLB account is transferred to another RESP, the amount that has been transferred is, at the time of the transfer, (a) debited from the CLB account of the transferring RESP; and Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations Eligible Transfers Sections 17-20 (b) credited to the CLB account of the receiving RESP. (3) The amount of a CLB that is transferred from an RESP is considered to have been paid to the trustee under the receiving RESP. SOR/2018-275, s. 7(F). Sharing 18 (1) CES grants and the earnings generated on them may only be shared among the beneficiaries of the RESP. (2) A CLB shall not be shared among beneficiaries of the RESP. However, the earnings generated on a CLB may be shared among the beneficiaries of the RESP. Repeal 19 [Repeal] Coming into Force 20 These Regulations come into force on the day on which section 13 of the Act comes into force. * * [Note: Regulations in force July 1, 2005, see SI/2005-51.] Current to June 20, 2022 Last amended on May 20, 2022 Canada Education Savings Regulations RELATED PROVISIONS RELATED PROVISIONS — 2010, c. 12, s. 32 (3) 32 (3) Subsections (1) and (2) apply to the 2007 and subsequent years. — 2010, c. 12, s. 33 (2) 33 (2) Subsection (1) applies to the 2007 and subsequent years. — 2011, c. 24, s. 102 (2) 102 (2) Subsection (1) applies in respect of property transferred after 2010. Current to June 20, 2022 Last amended on May 20, 2022

CONSOLIDATION Courier Imports Remission Order SI/85-182 Current to June 20, 2022 Last amended on July 1, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 1, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 1, 2020 TABLE OF PROVISIONS Order respecting the remission of customs duties, sales and excise taxes on certain imported goods transported into Canada by courier services 1 Short Title Interpretation Application Remission Condition Current to June 20, 2022 Last amended on July 1, 2020 ii Registration SI/85-182 October 16, 1985 FINANCIAL ADMINISTRATION ACT Courier Imports Remission Order P.C. 1985-2955 October 3, 1985 Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Treasury Board and pursuant to section 17* of the Financial Administration Act, is pleased hereby to revoke the Courier Imports Remission Order, made by Order in Council P.C. 1982-197 of 21st January 1982** and, considering that it is in the public interest to do so, is pleased to substitute therefor, the annexed Order respecting the remission of customs duties, sales and excise taxes on certain imported goods transported into Canada by courier services. * S.C. 1980-81-82-83, c. 170, s. 4 ** SI/82-44, 1982 Canada Gazette Part II, p. 703 Current to June 20, 2022 Last amended on July 1, 2020 Order respecting the remission of customs duties, sales and excise taxes on certain imported goods transported into Canada by courier services Short Title 1 This Order may be cited as the Courier Imports Remission Order. SI/92-128, s. 2(F). Interpretation 2 In this Order, cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis) courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail; (messager) goods, with the exception of a publication or book classified under tariff item No. 9812.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, does not include (a) alcoholic beverages, cannabis products, cigars, cigarettes and manufactured tobacco; (b) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff and goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff; and (c) books, newspapers, magazines, periodicals and other similar publications where the supplier is required to register under Subdivision d of Division V of Part IX of the Excise Tax Act and is not so registered. (marchandises) SI/86-101, s. 1; SI/88-18, s. 2; SI/92-128, s. 3; SI/98-21, s. 2; 2018, c. 12, s. 103. Application 3 This Order does not apply to Current to June 20, 2022 Last amended on July 1, 2020 Courier Imports Remission Order Application Sections 3-5 (a) imported goods that are purchased from a retailer in Canada and shipped to the purchaser directly from a place situated out of Canada; (b) imported goods that are purchased or ordered through or from an address, a post office box or a telephone number in Canada; or (c) goods that are imported by a person other than the person in Canada who ordered or purchased the goods. SI/92-128, s. 4. Remission 4 Subject to section 5, remission is granted of the customs duties and excise taxes paid or payable in respect of imported goods, other than goods imported from Mexico or the United States, that are transported by courier and have a value for duty of $20 or less. SI/92-128, s. 4; SI/2020-34, s. 1. 4.1 Subject to section 5, remission of the following is granted in respect of goods imported from Mexico or the United States that are transported by courier: (a) the customs duties paid or payable, if the goods have a value for duty of $150 or less; and (b) the excise taxes paid or payable, if the goods have a value for duty of $40 or less. SI/2020-34, s. 1. Condition 5 If the benefit of remission is not received at the time of importation, the remission granted under section 4 or 4.1 is granted on the condition that a claim for remission is made to the Minister of National Revenue within two years after the date of importation of the goods for which remission is claimed. SI/2020-34, s. 1. Current to June 20, 2022 Last amended on July 1, 2020

CONSOLIDATION Construction Starts Fee Order SOR/81-552 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Order Respecting the Fees to be Charged for Issuing Multiple-Unit Residential Building Construction Starts Certificates 1 Short Title Fee Current to June 20, 2022 ii Registration SOR/81-552 July 3, 1981 FINANCIAL ADMINISTRATION ACT Construction Starts Fee Order The Minister responsible for the Canada Mortgage and Housing Corporation, pursuant to Order in Council P.C. 1981-1437 of 28 May, 1981*, made pursuant to paragraph 13(b) of the Financial Administration Act, makes the annexed Order respecting the fees to be charged for the issuance by the Corporation of certificates of multiple-unit residential building construction starts. Ottawa, Ontario, this 30th day of June, 1981 PAUL COSGROVE Minister responsible for Canada Mortgage and Housing Corporation * SI/81-81, 1981 Canada Gazette Part II, p. 1690 Current to June 20, 2022 Order Respecting the Fees to be Charged for Issuing Multiple-Unit Residential Building Construction Starts Certificates Short Title 1 This Order may be cited as the Construction Starts Fee Order. Fee 2 Where the Canada Mortgage and Housing Corporation carries out an inspection for the purpose of determining if a certificate may be issued by the Corporation certifying that the construction of a multiple-unit residential building has commenced, the person requesting the inspection and certificate shall pay a fee of $60 to the Corporation for each certificate requested after August 1, 1981. Current to June 20, 2022

CONSOLIDATION Canada – European Union Tariff Withdrawal Order (United Kingdom) SOR/2020-286 Current to June 20, 2022 Last amended on January 1, 2021 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on January 1, 2021. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on January 1, 2021 TABLE OF PROVISIONS Canada – European Union Tariff Withdrawal Order (United Kingdom) 1 Definition Withdrawal of Benefit Exemption Amendment to the Schedule to the Customs Tariff Coming into Force Current to June 20, 2022 Last amended on January 1, 2021 ii Registration SOR/2020-286 December 21, 2020 CUSTOMS TARIFF Canada – European Union Tariff Withdrawal Order (United Kingdom) P.C. 2020-1131 December 20, 2020 Whereas Her Excellency the Governor General in Council considers that goods originating from the United Kingdom are not entitled to the Canada – European Union Tariff under the Canada – European Union Comprehensive Economic and Trade Agreement; Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 49.91(1)(b)a of the Customs Tariffb, makes the annexed Canada – European Union Tariff Withdrawal Order (United Kingdom). a S.C. 2017, c. 6, s. 97 b S.C. 1997, c. 36 Current to June 20, 2022 Last amended on January 1, 2021 Canada – European Union Tariff Withdrawal Order (United Kingdom) Definition 1 In this Order, United Kingdom includes the Channel Islands, Gibraltar and the Isle of Man, but does not include Anguilla, the British Antarctic Territory, the British Indian Ocean Territory, Bermuda, the British Virgin Islands, the Cayman Islands, the Falkland Islands, Montserrat, Pitcairn, Saint Helena and Dependencies (Ascension Island and Tristan Da Cunha), South Georgia and the South Sandwich Islands and the Turks and Caicos Islands. Withdrawal of Benefit 2 Entitlement to the benefit of the Canada – European Union Tariff is withdrawn in respect of all goods that originate in the United Kingdom. Exemption 3 Section 2 does not apply to goods that were in transit to Canada on or before January 1, 2021. Amendment to the Schedule to the Customs Tariff 4 [Amendments] Coming into Force 5 This Order comes into force on January 1, 2021. Current to June 20, 2022 Last amended on January 1, 2021

CONSOLIDATION Canadian Forces Superannuation Regulations C.R.C., c. 396 Current to June 20, 2022 Last amended on June 1, 2016 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 1, 2016. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on June 1, 2016 TABLE OF PROVISIONS Regulations Respecting the Canadian Forces Superannuation 1 Short Title Interpretation 8.1 Contributor — Reserve Force Member Allowances Constituting Part of Pay Pensionable Service Medical Examination 10.1 Income Tax Act Compliance 10.2 Former Participants Under the Reserve Force Pension Plan Regulations Service Without Pay 12.1 Maximum Pay 12.2 Election for Reserve Force Service Revocation of Election Manner of Payment for Elective Pensionable Service 14.2 Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations Re-enrolment Benefits Annuity for Certain Members Current to June 20, 2022 Last amended on June 1, 2016 ii Canadian Forces Superannuation Regulations TABLE OF PROVISIONS 16.4 Annuity Calculation — Reserve Force Service 16.7 Adjustment — Previous Annual Allowance 16.8 Transfer Value Payments to Survivor and Children 19.1 Limit on Child’s Entitlement 19.2 Limits on Survivors’ Benefits Prescribed Evidence for the Purposes of Paragraph 50(1)(k) of the Act Payments Otherwise than by Monthly Instalments 22.1 Deemed Re-enrolment — Election to Repay Revocation of Option Debit Balances in Pay Accounts 27.1 Form and Manner of Certain Elections and Options Recovery of Amounts Paid in Error Estate Tax and Succession Duties Canada Pension Plan General 36.1 Calculation of Interest on Return of Contributions for Any Period before 2001 36.2 Calculation of Interest on Return of Contributions for Any Period after 2000 36.3 Annual Report Current to June 20, 2022 Last amended on June 1, 2016 iv Canadian Forces Superannuation Regulations TABLE OF PROVISIONS Capitalized Value Forms Transitional Canadian Forces Supplementary Death Benefits Contributions Participants Absent from Duty Elective Participants Recoveries Service Substantially Without Interruption Retroactive Increases in Pay Proof of Age Elections Effective Dates of Becoming and Ceasing To Be a Member of the Regular Force Benefits Designation of Beneficiaries Miscellaneous Election in Respect of Surviving Spouse Benefits Non-compliance with Requirements to Submit Evidence Calculation of the Reduction Indexation Actuarial Assumptions Revision or Revocation of the Election Effective Dates of Reduction Revocation Current to June 20, 2022 Last amended on June 1, 2016 v Canadian Forces Superannuation Regulations TABLE OF PROVISIONS Termination of Reduction Surviving Spouse Allowance Reconsideration Under Subsection 93(1) of the Act SCHEDULE I SCHEDULE II SCHEDULE III Current to June 20, 2022 Last amended on June 1, 2016 v CHAPTER 396 CANADIAN FORCES SUPERANNUATION ACT Canadian Forces Superannuation Regulations Regulations Respecting the Canadian Forces Superannuation Short Title 1 These Regulations may be cited as the Canadian Forces Superannuation Regulations. Interpretation 2 In these Regulations, Act means the Canadian Forces Superannuation Act; (Loi) a(f) Ultimate Table means the table so entitled appearing in the “Mortality of Annuitants 1900-1920” published on behalf of the Institute of Actuaries and the Faculty of Actuaries in Scotland, 1924; (Table a (f) Ultimate) Minister means the Minister of National Defence; (ministre) past earnings election [Repealed, SOR/2016-64, s. 1] pensionable earnings election, in relation to a period of pensionable service of a contributor who was a participant under subsection 4(2) of the Reserve Force Pension Plan Regulations, means an election made under subsection 11(1) of those Regulations. (choix visant les gains ouvrant droit à pension) SOR/2007-33, s. 1; SOR/2016-64, s. 1. 3 (1) Days of Canadian Forces service are (a) in the regular force, days of service for which pay was authorized to be paid and days of leave for maternity or parental purposes granted under the Queen’s Regulations and Orders for the Canadian Forces; and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Interpretation Sections 3-3.1 (b) in the reserve force, (i) days of service for which pay was authorized to be paid except that any day of service for which pay was authorized to be paid for a period of duty or training of less than six hours is considered to be 1/2 of a day, (ii) in the proportion determined under subsection (3), days in a period of exemption or leave referred to in paragraph 2(b) of the Reserve Force Pension Plan Regulations, and (iii) in the proportion of 1/4 of a day for each day, days in a period before April 1, 1999, if the records of the Canadian Forces or the Department of National Defence permit the verification of the duration of the period but not the number of days of service for which pay was authorized to be paid. (2) Each day of service for which pay was authorized to be paid and during which the contributor served on Class “A” Reserve Service within the meaning of article 9.06 of the Queen’s Regulations and Orders for the Canadian Forces shall count as 1 2/5 days of Canadian Forces service. (3) The proportion referred to in subparagraph (1)(b)(ii) shall be determined by the formula A/B where A is the number of the contributor’s days of Canadian Forces service in the 364 days before the period; and B is the number of days in the 364 days during which the contributor was a member of the Canadian Forces. (3.1) For the purposes of subsections (1) and (2), days of Canadian Forces service are determined without taking into account section 11. (4) Any total number of days of Canadian Forces service that includes a fraction shall be rounded to the next higher multiple of a day. SOR/78-197, s. 1; SOR/88-172, s. 1; SOR/2005–75, s. 1; SOR/2007-33, s. 2; SOR/ 2008-307, s. 1; SOR/2016-64, s. 2. 3.1 For the purposes of paragraph 16(1)(a) of the Act, a contributor is considered to have not less than 25 years of Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Interpretation Sections 3.1-5 Canadian Forces service if they have completed not less than 9,131 days of Canadian Forces service. SOR/2007-33, s. 2. 4 For the purposes of subsection 16(2) of the Act, the number of years of Canadian Forces service that is greater than the minimum number of 25 years (a) in the case of an officer of the rank of colonel and above, (i) from March 1, 2007 until December 31, 2007 is 28 and, for those purposes, 10,227 days of Canadian Forces service is considered to equal 28 years, (ii) from January 1, 2008 until December 31, 2008 is 27 and, for those purposes, 9,861 days of Canadian Forces service is considered to equal 27 years, and (iii) from January 1, 2009 until December 31, 2009 is 26 and, for those purposes, 9,496 days of Canadian Forces service is considered to equal 26 years; and (b) in the case of any other officer, from March 1, 2007 until December 31, 2007 is 26 and, for those purposes, 9,496 days of Canadian Forces service is considered to equal 26 years. SOR/2001-76, s. 1; SOR/2007-33, s. 2. 5 (1) For the purposes of subsection 5(4) of the Act, the specified kind of superannuation or pension benefit is one that (a) is granted under the Judges Act; or (b) is payable out of the Consolidated Revenue Fund or out of any account or fund in the Consolidated Revenue Fund, other than the Superannuation Account or the Government Annuities Account, and (i) is related in amount to the period of service that may be counted by the person to whom the superannuation or pension benefit is payable, and (ii) is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Interpretation Sections 5-8.1 (2) For the purposes of paragraph 8(2)(a) of the Act, the kind of superannuation or pension benefit therein referred to is one that (a) is provided in whole or in part as a result of contributions made other than by the contributor; (b) is related in amount to a period of service; and (c) is payable in instalments during the lifetime of the recipient and thereafter if the superannuation or pension plan so provides. SOR/92-717, s. 10; SOR/2016-64, s. 3. 6 (1) For the purposes of clause 6(b)(ii)(E) of the Act, time of war during the Second World War is the period from September 10, 1939, to September 30, 1947, both dates inclusive. (2) For the purposes of paragraph 7(1)(g) of the Act, pay on a full-time basis means pay at the rates prescribed by the regulations made under the National Defence Act for officers and non-commissioned members of the regular force and reserve force on Class “C” Reserve Service. SOR/83-263, s. 1; SOR/92-717, s. 10; SOR/2016-64, s. 4. 7 For the purposes of paragraph 18(4)(f) of the Act, the period referred to therein is six months. SOR/92-717, s. 10. 8 [Repealed, SOR/2016-64, s. 5] Contributor — Reserve Force Member 8.1 (1) Despite subsection 41(3) of the Act, a member of the reserve force is considered to be a member of the regular force and becomes a contributor for the purposes of Part I of the Act, except for paragraph 16(2)(a), and these Regulations (a) on March 1, 2007 if, (i) on that date, the member is not a person required to contribute to the Public Service Pension Fund or the Royal Canadian Mounted Police Pension Fund, (ii) on that date, the member does not have any pensionable service to their credit under Part I of the Act, (iii) on that date, the member’s total number of days of Canadian Forces service during any period Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Contributor — Reserve Force Member Section 8.1 of 60 months beginning on or after April 1, 1999 was no less than 1,674, and (iv) during the first month of the period, the member already was or became a member of the Canadian Forces and remained a member, without any interruption of more than 60 days, until March 1, 2007; (b) on the first day of the month in which the member would, despite subsection 4(4) of the Reserve Force Pension Plan Regulations, have become a participant in accordance with subsection 4(2) of those Regulations if the member is a person in respect of whom the payment of a transfer value has been effected under subsection 22(2) of the Act; (c) subject to subsection (3), on the first day on which they become entitled to receive salary as a member of the reserve force if the member, under Part I of the Act, (i) is in receipt of an annuity or annual allowance, (ii) is entitled to a deferred annuity or an annual allowance, or (iii) has exercised an option for the payment of a transfer value and has become entitled to receive the salary before that payment has been effected; or (d) in any other case, on the first day of the month following a period of 60 months ending after March 1, 2007 if (i) the member’s total number of days of Canadian Forces service during the period was no less than 1,674, (ii) the member already was or became a member of the Canadian Forces during the first month of the period and remained a member of the Canadian Forces throughout the period without any interruption of more than 60 days, and (iii) the member does not have any pensionable service to their credit under Part I of the Act. (2) If a member of the reserve force is required to contribute to the Public Service Pension Fund or the Royal Canadian Mounted Police Pension Fund (a) on March 1, 2007, then the reference in paragraph (1)(a) to “March 1, 2007” is to be read as a reference to the first day after the member ceases to contribute to the fund; Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Contributor — Reserve Force Member Sections 8.1-8.3 (b) on the first day of the month referred to in paragraph (1)(b) or (d), then that first day is the first day of the first month after the member ceases to contribute to the fund; and (c) on the day referred to in paragraph (1)(c), then that day is the first day after the member ceases to contribute to the fund. (3) A member of the reserve force who is in receipt of an annuity or annual allowance under Part I of the Act and who was a member of the regular force, other than by operation of this section, on the day on which they most recently ceased to contribute to the Superannuation Account or Canadian Forces Pension Fund is considered to be a member of the regular force and becomes a contributor, for the purposes of that Part and these Regulations, beginning on the earlier of (a) the day after the day on which the member completes one year of continuous full-time service in the reserve force, and (b) the day after the day on which the member exercises an early contribution option. SOR/2007-33, s. 3; SOR/2008-307, s. 2; SOR/2016-64, s. 6. 8.2 For the purposes of paragraph 8.1(3)(b), a member of the reserve force is entitled to exercise the early contribution option (a) before the day on which they are required to contribute to the Canadian Forces Pension Fund; (b) no earlier than the first day, on or after March 1, 2007, in respect of which they were entitled to receive salary as a member of the reserve force while in receipt of an annuity or annual allowance; and (c) no later than the last day of the 12th month after the month in which they were last entitled to receive salary as a member of the reserve force. SOR/2007-33, s. 3; SOR/2016-64, s. 7. 8.3 (1) A contributor who is a member of the reserve force ceases to be considered to be a member of the regular force for the purposes of Part I of the Act and these Regulations on the earlier of (a) the day on which the contributor ceases to be a member of the Canadian Forces, and (b) the last day of a period of 12 months in respect of which they were not entitled to receive salary. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Contributor — Reserve Force Member Sections 8.3-8.31 (2) In respect of members of the reserve force referred to in paragraph 8.1(1)(c) and in subsection 8.1(3), subsection 41(1) of the Act is adapted as follows: 41 (1) If a member of the reserve force referred to in paragraph 8.1(1)(c) or subsection 8.1(3) of the Canadian Forces Superannuation Regulations is considered to be a member of the regular force and becomes a contributor under this Part, any right or claim that they may have had to the annuity or annual allowance referred to in that paragraph or subsection then ceases and the period of service on which that annuity or annual allowance was based may be counted by them as pensionable service for the purposes of this Part, except that (a) if, on subsequently ceasing to be considered to be a member of the regular force, they are not entitled under this Act to any benefit other than a return of contributions, the amount so returned shall not include any amount paid into the Superannuation Account or the Canadian Forces Pension Fund to their credit at any time before the time that they were considered to be a member of the regular force, and whatever right or claim that, but for this subsection, they would have had to their most recent annuity or annual allowance on subsequently ceasing to be considered to be a member of the regular force shall be restored to them; and (b) if, on subsequently ceasing to be considered to be a member of the regular force, they are entitled under this Act to an annuity or annual allowance the capitalized value of which is less than the capitalized value of the most recent annuity or annual allowance to which they were entitled, in lieu of any other benefit under this Act, whatever right or claim that, but for this subsection, they would have had to their most recent annuity or annual allowance on subsequently ceasing to be considered to be a member of the regular force shall be restored to them, and there shall be paid to them an amount equal to their contributions under this Act made in respect of the period of their service in the reserve force after the time that they were most recently considered to be a member of the regular force. SOR/2007-33, s. 3; SOR/2016-64, s. 8. 8.31 In respect of a member of the reserve force referred to in section 8.3, subsection 40(1) of the Act is adapted as follows: Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Contributor — Reserve Force Member Sections 8.31-8.4 40 (1) If, on the death of a contributor who, on ceasing to be a member of the regular force, was entitled to an immediate annuity or an annual allowance from which a deduction had been made in accordance with subsection 15(2), there is no person to whom an allowance provided in this Part may be paid, or if the persons to whom the allowance may be paid die or cease to be entitled to it and no other amount may be paid to them under this Part, any amount by which the calculated amount, within the meaning of subsection (2), exceeds the aggregate of all amounts paid to those persons and to the contributor under this Part shall be paid as provided in section 39 for amounts payable under that section. SOR/2008-307, s. 3. 8.4 In respect of a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3) or a former member of the reserve force who is a former member of the regular force and who has re-enrolled in or transferred to the regular force, subsections 41(4) and (5) of the Act are adapted as follows: (4) In respect of a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(3) of the Canadian Forces Superannuation Regulations or a former member of the reserve force who is a former member of the regular force and who has re-enrolled in or transferred to the regular force, an election under clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of those Regulations, is void unless, within the time set out in those clauses, the member or former member elects to repay the amount of annuity or annual allowance that they received during the period of service referred to in the election. (5) The member or former member making the election shall pay into the Canadian Forces Pension Fund, at the time and in the manner set out in section 22.1 of those Regulations, an amount determined by the following formula: A × B/365 where A is the amount of the annuity or annual allowance; and B is the member’s number of days of Canadian Forces service while in receipt of the annuity or annual allowance. SOR/2007-33, s. 3; SOR/2016-64, s. 9. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Contributor — Reserve Force Member Sections 8.5-10 8.5 In respect of the member or former member referred to in section 8.4, paragraph 8(2)(c) of the Act is adapted as follows: (c) an election to pay for a period of service in the reserve force by the person referred to in subsection 41(4), as adapted by section 8.4 of the Canadian Forces Superannuation Regulations, unless the person has made the election to repay set out in that subsection. SOR/2008-307, s. 4; SOR/2016-64, s. 9. Allowances Constituting Part of Pay 9 (1) For the purpose of the definition pay in subsection 2(1) of the Act, commencing the first day of the month following the date on which this subsection comes into force, the monthly allowance that constitutes part of the pay for all ranks is $30. (2) Subject to paragraph 7(1)(k) of the Act and except as provided in subsection (3), the monthly allowances, which shall constitute part of the pay of rank, shall be, in the case of a period of elective pensionable service performed (a) prior to September 1, 1946, as prescribed under Part V of the former Act effective September 1, 1946; and (b) subsequent to August 31, 1946, as prescribed under the Act or Part V of the former Act, as applicable, from time to time during the relevant period. (3) Subsections (1) and (2) do not apply to an officer who is in receipt of consolidated rates of pay. (4) [Repealed, SOR/92-717, s. 1] SOR/83-263, s. 2; SOR/92-717, ss. 1, 10. Pensionable Service Medical Examination 10 Every medical examination required by paragraph 8(2)(b) of the Act shall be (a) undergone by the contributor within the period of 90 days before or after the making of the election by that person, or within such other period as the Minister may prescribe; and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Medical Examination Sections 10-10.2 (b) performed by a medical officer of the Canadian Forces or a civilian medical practitioner acting in that capacity who shall certify whether or not the contributor is disabled. SOR/92-717, s. 10. Income Tax Act Compliance 10.1 (1) Notwithstanding Part I of the Act, an election made after August 15, 1997 to count as pensionable service any period of service after December 31, 1989 is void in respect of any service in relation to which the Minister of National Revenue refuses to issue a certification, pursuant to paragraph 147.1(10)(a) of the Income Tax Act, that the conditions prescribed pursuant to that paragraph, as at January 15, 1992, were met in respect of the service after December 31, 1989. (2) Despite paragraph 8(2)(a) of the Act, an election made after August 15, 1997 in respect of any service after December 31, 1989 that would be void under that paragraph is void only if, 60 days after being notified that the Minister of National Revenue has issued the certification referred to in subsection (1), the elector is entitled to count the service to which the certification relates for the purposes of any superannuation or pension benefit of a kind referred to in subsection 5(2), other than a superannuation or pension benefit payable under Part I of the Act. (3) Section 45 of the Act does not apply to a person who elects under subsection 43(1) of the Act after August 15, 1997 in respect of service after December 31, 1989 if the Minister of National Revenue refuses to issue the certification referred to in subsection (1). SOR/97-255, s. 1; SOR/2016-64, s. 10. Former Participants Under the Reserve Force Pension Plan Regulations 10.2 Any period of pensionable service to the member’s credit under section 34 of the Reserve Force Pension Plan Regulations on the day before the day on which the member becomes a contributor is counted as a period of pensionable service to the contributor’s credit for the purposes of Part I of the Act. SOR/2007-33, s. 4. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Former Participants Under the Reserve Force Pension Plan Regulations Sections 10.3-11 10.3 A member who has made a pensionable earnings election, and is still paying in respect of the election by way of instalments on the day before the day on which the member becomes a contributor, is required to pay into the Canadian Forces Pension Fund, by instalments reserved from pay and allowances or otherwise, amounts equal to the unpaid instalments on the same terms and conditions as set out in sections 18 to 23 of the Reserve Force Pension Plan Regulations as those that would apply to a participant under those Regulations in respect of a pensionable earnings election. SOR/2007-33, s. 4; SOR/2016-64, s. 49. Service Without Pay 11 (1) Any period of service of a contributor in the Canadian Forces of 60 consecutive days or less in respect of which, pursuant to regulations made under the National Defence Act, (a) a forfeiture has been imposed, (b) a deduction has been imposed for a period of suspension from duty in an amount equal to the whole of the pay and allowances withheld, or (c) a forfeiture referred to in paragraph (a) together with a deduction described in paragraph (b) has been imposed, whether or not they were a contributor during that service and whether or not the service was performed before or after February 1, 1968, shall, to the extent that it may otherwise be counted as pensionable service under the Act, be counted as pensionable service, but any period of such service that exceeds 60 consecutive days shall not be counted as pensionable service. (2) Any portion of a period of service of a contributor that is three months or less in duration and in respect of which no pay was authorized to be paid, other than any period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, shall be counted as pensionable service. (2.1) Where a period of service of a contributor in respect of which no pay was authorized to be paid, other than any period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, exceeds three months, the portion of the period of service that is in excess of three months shall be counted as pensionable service unless the contributor elects not to count that service as pensionable service. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Service Without Pay Section 11 (2.2) An election not to count as pensionable service a portion of a period of service in excess of three months referred to in subsection (2.1) shall be made by (a) completing Form CFSA 106 (Surrender of Right to Count Pensionable Service Without Pay) within 90 days after the later of (i) the end of the period of service, and (ii) the day on which the contributor is required to resume making contributions under the Act; and (b) sending the form to the Minister, or a person designated by the Minister, within 30 days after making the election. (2.3) In respect of a contributor who, as a reserve force member, was entitled to exercise the option referred to in section 8 of the Reserve Force Pension Plan Regulations, that section continues to apply until all of the contributions referred to in that section have been paid. (2.4) A contributor who, as a reserve force member, exercised the option referred to in section 8 of the Reserve Force Pension Plan Regulations cannot elect to count as pensionable service any day of reserve force service in respect of which that option was exercised. (3) Contributions are not required in respect of (a) any portion of a period of service that exceeds 60 days in duration in respect of which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed; or (b) any service in respect of which an election has been made under subsection (2.1). (4) During a period of service of a contributor, other than a member of the reserve force, that is countable as pensionable service under subsection (1), (2) or (2.1), the contributor is, for the purposes of the Act, deemed to have been authorized to be paid and to have received pay during that period at the rate of pay authorized for the rank held by the contributor at the commencement of the period. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Service Without Pay Section 11 (4.1) During a period of service of a contributor, who is a member of the reserve force, that is countable as pensionable service under subsection (2) or (2.1), if the contributor is exempted from training and duty under article 9.09 or 9.10 or is granted leave for maternity or parental purposes under article 16.26 or 16.27 of the Queen’s Regulations and Orders for the Canadian Forces, the contributor is, for the purposes of the Act, deemed to have been authorized to be paid and to have received pay during each week for which the contributor is exempted or granted leave, equal to the weekly rate of pay calculated in accordance with instruction 205.461(7) of the Compensation and Benefits Instructions for the Canadian Forces established under section 35 of the National Defence Act. (5) The contributions required to be paid by a contributor for a period of pensionable service described in subsection (2) or (2.1) shall be paid (a) by reservation in approximately equal instalments from the contributor’s pay for a period equal to the period of service without pay, commencing on the later of (i) the day following the day on which the period expires, and (ii) the day on which the contributor is required to resume making contributions under the Act; or (b) at the option of the contributor, in a lump sum at any time prior to the completion of payment under paragraph (a). (5.1) Where a contributor who is paying an amount by instalments pursuant to paragraph (5)(a) commences another period in respect of which no pay is authorized to be paid, other than a period of service during which a deduction or forfeiture described in paragraph (1)(a), (b) or (c) has been imposed, before all instalments have been paid under paragraph (5)(a), (a) payment of the unpaid instalments is deferred until the later of (i) the day following the day on which the most recent period of service without pay expires, and (ii) the day on which the contributor is required to resume making contributions under the Act; and (b) an amount equal to the aggregate of the amount of the unpaid instalments and the amount payable in respect of the most recent period of service without pay shall be paid in the manner set out in subsection (5), Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Service Without Pay Section 11 except that the period over which the unpaid instalments were to be paid shall be added to the period of repayment in respect of the most recent period of service without pay. (6) Any amount payable by a contributor under this section that is unpaid upon their ceasing to be a member of the regular force shall be reserved in the manner prescribed for recovery of unpaid instalments under subsection 14(5). (7) A contributor who is entitled to count as pensionable service any period of service described in subsection (1), (2) or (2.1) shall contribute to the Superannuation Account or Canadian Forces Pension Fund in respect of that service an amount equal to the amount that the contributor would have been required to contribute in respect of the pay deemed by subsection (4) to have been authorized to be paid to the contributor during that period (a) in respect of any portion of a period of service described in subsection (1) that was prior to 1966 or a period of service described in subsection (2) or (2.1), in the manner and at the rate set out in subsection 4(1) of the Act as that subsection read on December 31, 1965; (b) in respect of any portion of a period of service described in subsection (1) that was after 1965 and prior to April 1, 1969, in the manner and at the rate set forth in subsection 4(1) of the Act as that subsection read on March 31, 1969; (c) in respect of any portion of a period of service described in subsection (1) that was after March 31, 1969, in the manner and at the rates set out in subsection 5(1) of the Act; and (d) interest within the meaning of subsection 7(2) of the Act on any amount determined pursuant to any of paragraphs (a) to (c). (8) A contributor who makes an election under clause 6(b)(ii)(L) of the Act to count as pensionable service any period of service that the contributor had previously elected under subsection (2.1) not to count as pensionable service shall pay to the Superannuation Account or Canadian Forces Pension Fund an amount equal to (a) where the election is made within one year after the day on which the contributor is required to resume making contributions under the Act, Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Service Without Pay Sections 11-12 (i) the amount that the contributor would have been required to contribute in respect of that period of service had the contributor not made the election, and (ii) interest within the meaning of subsection 7(2) of the Act; and (b) in any other case, (i) the amount that the contributor would have been required to contribute if the rate of pay for that period of service had been the rate of pay in effect at the time of the election under clause 6(b)(ii)(L) of the Act, and (ii) interest within the meaning of subsection 7(2) of the Act. SOR/92-717, s. 10; SOR/95-569, s. 1; SOR/95-570, s. 11(F); SOR/2007-33, s. 5; SOR/ 2008-307, s. 5(F); SOR/2016-64, ss. 11, 50, 54(E), 55(E). 11.1 (1) Notwithstanding Part I of the Act, a contributor shall not count as pensionable service any period of service, or any portion of a period of service, in respect of which no pay was authorized to be paid, other than a period of service or portion of a period of service during which a deduction or forfeiture described in paragraph 11(1)(a), (b) or (c) has been imposed, that begins after May 15, 1997 unless compensation can be prescribed in respect of that period or portion of a period pursuant to subsection 8507(2) of the Income Tax Regulations, as that subsection read on January 15, 1992. (2) A contributor who, by reason of subsection (1), cannot count as pensionable service a period of service, or a portion of a period of service, in respect of which no pay was authorized to be paid (a) notwithstanding Parts I and III of the Act, is not required to contribute to the Superannuation Account or Canadian Forces Pension Fund in respect of that period or portion of a period; and (b) for the purposes of Part II of the Act, remains a participant within the meaning of subsection 60(1) of the Act in respect of that period or portion of a period. SOR/97-255, s. 2; SOR/2016-64, s. 50. 12 (1) A contributor who is required under subsection 11(7) or under Part III of the Act to contribute to the Superannuation Account in respect of a period of service referred to in subsection 11(1), (2) or (2.1) shall contribute to that Account in respect of any portion of that period that is after March 31, 1970 the amount that would be required to be contributed under subsection 76(1) of the Act if the period of service were a period of service Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Service Without Pay Sections 12-12.1 referred to in that subsection, based on the pay deemed by subsection 11(4) to have been received by the contributor during the period. (2) An amount payable by a contributor pursuant to subsection (1) shall be paid (a) where the contribution is in respect of a period of service described in subsection 11(1), by means of a debit to the contributor’s pay account; and (b) where the contribution is in respect of a period of service described in subsection 11(2) or (2.1), in the manner set out in subsection 11(5). (3) An amount payable by a contributor under this section that is unpaid (a) at the time the contributor ceases to be a member of the regular force other than by reason of death, or (b) at the time of the contributor’s death, shall be recovered in a manner set out for the recovery of unpaid instalments in subsection 14(5) or (7), as the case may be. SOR/83-263, s. 3; SOR/92-717, s. 10; SOR/95-569, s. 2. Maximum Pay 12.1 For the purposes of subsection 5(5) of the Act, the annual rate of pay is equal to the amount determined by the following formula and rounded to the next highest multiple of $100: A – (B × C) +C 0.02 where A is (a) in respect of pay received by the person for 1995, $1,722.22, and (b) in respect of pay received by the person for any year after 1995, the amount of the defined benefit limit determined for that year in accordance with the definition defined benefit limit in subsection 8500(1) of the Income Tax Regulations; B is (a) in respect of pay received by the person for any year after 1994 and before 2008, 0.013, and (b) in respect of pay received by the person for any year after 2007, 0.01375; and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Maximum Pay Sections 12.1-12.2 C is the Year’s Maximum Pensionable Earnings determined for that year in accordance with section 18 of the Canada Pension Plan. SOR/95-219, s. 1; SOR/2008-307, s. 6; SOR/2016-64, s. 12. Election for Reserve Force Service 12.2 (1) For the purposes of this section and subsection 12.4(2), reserve force service is service in the reserve force (a) in respect of which the contributor was not required to contribute to the Superannuation Account or the Canadian Forces Pension Fund; (b) during which the contributor was not a participant under the Reserve Force Pension Plan Regulations, other than any period in the reserve force in respect of which the contributor was entitled to a return of contributions within the meaning of section 38 of those Regulations; (c) that the contributor is not counting as pensionable service for the purposes of, or in respect of which the payment of a transfer value or a commuted value has not been effected under, the Public Service Superannuation Act or the Royal Canadian Mounted Police Superannuation Act; and (d) in respect of which the contributor has not lost the right to make a pensionable earnings election. (2) In respect of a member, or former member, of the reserve force who becomes a contributor on or after March 1, 2007, clauses 6(b)(ii)(G) and (H) of the Act are adapted as follows: (G) any period of reserve force service referred to in subsection 12.2(1) of the Canadian Forces Superannuation Regulations, if — during the period beginning on the day on which they become or, if the contributor ceased to contribute to the Canadian Forces Pension Fund before the end of the last period in which the contributor was entitled to make the election, again become a contributor and ending the later of one year after the date of the written notice advising the contributor that they have become entitled to make it, and March 1, 2011 — the contributor elects to pay for that service, Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Election for Reserve Force Service Sections 12.2-12.4 (3) The election for reserve force service set out in clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection (2), is for all of the contributor’s reserve force service. However, there shall be counted as years of pensionable service, starting with the most recent, only those that would result in a maximum of 35 years of pensionable service to the credit of the contributor. (4) The contributor referred to in subsection (2) may not make an election for reserve force service under clause 6(b)(ii)(K) of the Act. SOR/2007-33, s. 6; SOR/2008-307, s. 7; SOR/2010-101, s. 1; SOR/2016-64, s. 13. 12.3 [Repealed, SOR/2010-101, s. 2] 12.4 (1) In respect of a contributor who makes an election for reserve force service under clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2) of these Regulations, paragraphs 7(1)(g) and (h) of the Act are adapted as follows: (g) in respect of any period specified in clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of the Canadian Forces Superannuation Regulations, the full amount calculated under subsection 12.4(2) of those Regulations or a lesser amount for which the contributor opts at the time of making the election; (2) The full amount referred to in paragraphs 7(1)(g) and (h) of the Act, as adapted by subsection (1), is the total of the following amounts: (a) the full amount, under subsection 15(2) of the Reserve Force Pension Plan Regulations, of a pensionable earnings election made under those Regulations, as if it had been made on the day of the election for reserve force service, calculated as if the contributor were a participant under the terms of those Regulations, and their past earnings, determined under the terms of those Regulations, were the past earnings that relate to the periods included in the contributor’s reserve force service; and (b) the full amount of a top-up election made on the day of the election for reserve force service, using the formula in paragraph 14.6(3)(b) as if the value of E were equal to one and as if the reserve force service had become pensionable service to the contributor’s credit under the Reserve Force Pension Plan Regulations as a result of the pensionable earnings election. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Election for Reserve Force Service Sections 12.4-13 (3) The contributor may not modify the amount for which the contributor has opted. SOR/2007-33, s. 6; SOR/2008-307, s. 8; SOR/2016-64, s. 49. Revocation of Election 13 (1) An election made by a contributor under the Act to pay for a period of service may be revoked by the contributor in whole or in part, on request by the contributor, (a) as to payments made and to be made for the period of service mentioned in the election, if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information; or (b) as to payments to be made for the period of service mentioned in the election, if the contributor establishes that financial hardship will be caused to them if they are required to continue to make the payments. (1.1) A revocation that relates only to a portion of the period of service may only apply to the portion of the period of service that is earliest in point of time. (2) If an election made by a contributor is revoked for the reason referred to in paragraph (1)(b), the contributor shall pay to Her Majesty an amount in respect of any benefit that accrued to the contributor during the subsistence of the election as a consequence of the election, calculated in accordance with Canadian Life Table No. 2 (1941), Males four per cent or Females four per cent, as the case may be. (3) Any payment made by a contributor under subsection (2) in respect of any benefit accruing to them during the subsistence of an election made under the Act that they revoked under subsection (1) for a reason referred to in paragraph (a) thereof prior to December 4, 1969, shall be refunded to that contributor. (4) Where an election of a contributor is revoked, in whole or in part pursuant to subsection (1) and the contributor has paid any amount pursuant to the election, the amount so paid shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2), and the remainder of the amount, if any, shall be applied as follows: Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Revocation of Election Section 13 (a) if the contributor has revoked the election in whole under paragraph (1)(a), the remainder of the amount shall be refunded to them; and (b) in any other case, the remainder of the amount shall be applied towards the payment for that portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act and these Regulations, and if any of the said amount remains thereafter, it shall be refunded to the contributor. (5) Where the election of a contributor is revoked in whole or in part pursuant to subsection (1) and further payments are required to be made by them, they shall make those payments in such amount and in such manner as the Minister determines and the payments shall be applied, firstly, in payment of the amount required to be paid by the contributor under subsection (2), if that amount has not already been paid, and the remainder of the payments, if any, shall be applied towards the payment for that portion of the period of service mentioned in the election that has not been revoked, calculated in accordance with the provisions of the Act and these Regulations. (6) The amount required to be paid by a contributor under subsection (2) may be recovered on behalf of Her Majesty as a debt due to the Crown from any benefit payable under the Act to or in respect of the contributor, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof. (7) A request for revocation of an election to pay for service under this section shall be made in writing, dated and signed and sent to the Minister, or to a person designated by the Minister, within one week after the date that it bears. (8) Where an election to pay for a period of service is revoked by a contributor pursuant to subsection (1), it shall be considered, for the purposes of a future election to pay for that period of service, to be an election as contemplated by clause 6(b)(ii)(K) of the Act. (9) A contributor may revoke, in whole or in part, an election not to count a period of service as pensionable service under subsection 11(2.1) if the contributor received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters, and the contributor, in making the election, acted on that information. SOR/83-263, s. 4; SOR/92-717, ss. 8(F), 10; SOR/95-569, s. 3; SOR/95-570, s. 12(F); SOR/ 2001-76, s. 2; SOR/2016-64, ss. 14, 55(E), 57(E). Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Manner of Payment for Elective Pensionable Service Section 14 Manner of Payment for Elective Pensionable Service 14 (1) If, under paragraph 9(1)(b) of the Act, a contributor — other than a contributor who is a member of the reserve force or, in respect of a top-up election under section 14.2, a contributor who was a member of the reserve force — has exercised an option to pay in instalments for pensionable service, those payments shall be made by reservation from pay and allowances or otherwise, for life or for a period of years not greater than for life, and are payable in the following manner: (a) the first instalment is due and payable on the first day of the month immediately following the month of election and succeeding instalments monthly after that time during the term corresponding to the plan of payment selected by the contributor, computed in accordance with Canadian Life Table No. 2 (1941), Males four per cent or Females four per cent, as the case may be; and (b) the contributor may amend the plan of payment to provide for payment of the instalments still to be paid in a lump sum or by larger monthly instalments on a basis similar to that described in paragraph (a), calculated as of the date of the amendment. (2) If a contributor — other than a contributor who is a member of the reserve force or, in respect of a top-up election under section 14.2, a contributor who was a member of the reserve force — originally exercised an option to pay in one lump sum, and subsequently the total amount to be paid in respect of the service for which the contributor elected to pay is verified as a greater amount than that on which the original lump sum payment was based, the contributor shall pay the difference either in one lump sum or by instalments, at the contributor’s option, on a basis similar to that described in subsection (1). (3) If a contributor — other than a contributor who is a member of the reserve force or, in respect of a top-up election under section 14.2, a contributor who was a member of the reserve force — originally exercised an option to pay by instalments, and subsequently the total amount to be paid in respect of the service for which the contributor has elected to pay is verified as a greater or Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Manner of Payment for Elective Pensionable Service Section 14 lesser amount than that on which the original instalments were based, the monthly instalment under subsection (1) shall be increased or decreased in accordance with the verified amount, but the instalment shall not be decreased by more than 5% of the original monthly instalment. (4) If a contributor originally exercised an option to pay by instalments for a period of years less than for life, and if they can establish that financial hardship will be caused to them if they are required to continue to pay those instalments, on the application of the contributor, the amount of the monthly instalment may be reduced to a lesser amount on a basis similar to that described in subsection (1), calculated as of the first day of the month following approval of the application. (4.1) The application shall be made in writing, dated and signed and sent to the Minister, or a person designated by the Minister, within one week after the date that it bears. It shall be void unless the contributor has passed a medical examination similar to that described in section 10, within the period of 90 days before or after the date of the application. (5) Where a contributor, who has elected under the Act or Part V of the former Act to pay for any period of service and has undertaken to pay for that period by instalments, ceases to be a member of the regular force before all the instalments have been paid, the unpaid instalments shall be reserved from the benefits payable to them as follows: (a) subject to paragraph (c), where the benefit payable is an annuity, the remaining instalments shall be reserved from that annuity; (b) where the benefit payable is a cash termination allowance, the present value of the remaining instalments shall be reserved from that allowance to the extent that such allowance is not reduced below an amount equivalent to a return of contributions; or (c) where during any period a pension granted under Part V of the former Act or an annuity granted under the Act is not payable or is reduced to an amount that is not sufficient to pay the instalments in full, the unpaid portion of the remaining instalments shall be reserved during such period from the pay and allowances or salary payable to the recipient or from any other amount payable to them by Her Majesty. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Manner of Payment for Elective Pensionable Service Sections 14-14.1 (6) Notwithstanding anything contained in this section, a contributor who, pursuant to subsection 9(3) of the Act, elects to surrender their right under subsection 56(2) of the former Act, to defer payment for their prior service in the regular force for which they were not required to pay until the date of their retirement, shall be required to pay the amount prescribed therein in the following manner: (a) prior to their retirement, the whole or any part of the prescribed amount (i) in a lump sum without interest, or (ii) in monthly instalments of any amount without interest, at their option; and (b) upon their retirement, any balance remaining of the contributions required to be paid, in the same manner and subject to the same terms and conditions as would be applicable to an amount required to be paid in accordance with subsection 56(2) of the former Act. (7) For the purpose of subsection 9(4) of the Act, where at the death of a contributor any amount payable by them into the Superannuation Account or Canadian Forces Pension Fund is due and payable but remains unpaid, the amount payable, with interest at four per cent per annum from the time it became due to the time of their death, shall be recovered from any allowance payable to the survivor or children as follows: (a) in a lump sum from a cash termination allowance; or (b) by monthly instalments from an annual allowance in an amount equal to 10 per cent of the net monthly allowance, but in any such case payment may be made by or on behalf of the survivor or children that will liquidate the amount at an earlier date. SOR/92-717, s. 10; SOR/95-570, s. 10(F); SOR/2001-76, s. 9; SOR/2007-33, s. 7; SOR/ 2016-64, ss. 15, 50, 52(F), 54(E), 55(E), 57(E). 14.1 In respect of a member of the reserve force who is a contributor and who makes an election under any of clauses 6(b)(ii)(A) to (F) and (I) to (L) of the Act and 6(b)(ii)(G) and (H) of the Act as adapted by subsection 12.2(2) of these Regulations, or a member or former member of the reserve force who makes a top-up election under section 14.2 of these Regulations, subsection 9(1) of the Act is adapted as follows: Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Manner of Payment for Elective Pensionable Service Sections 14.1-14.4 9 (1) Any amount required to be paid by a contributor who makes an election under any of clauses 6(b)(ii)(A) to (F) and (I) to (L) and clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of the Canadian Forces Superannuation Regulations, or a member or former member of the reserve force who makes a top-up election under section 14.2 of those Regulations shall be paid on the same terms and conditions as those set out in sections 16 to 21 of the Reserve Force Pension Plan Regulations that would apply to a participant in respect of an election made under subsection 11(1) of those Regulations and section 23 of those Regulations applies to any member or former member of the reserve force, who is in receipt of an annuity or annual allowance, in respect of any instalments resulting from a top-up election as if that member or former member had been a participant under those Regulations. SOR/2007-33, s. 8; SOR/2016-64, s. 16. Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations [SOR/2008-307, s. 9(F)] 14.2 A contributor is entitled to make a top-up election, once only, to contribute an additional amount in respect of all of the pensionable service that was counted to the contributor’s credit (a) under section 10.2, other than pensionable service described in paragraph (b); and (b) under section 10.2 that had been counted to their credit as a result of a pensionable earnings election. SOR/2007-33, s. 8; SOR/2016-64, s. 49. 14.3 A contributor may make the top-up election commencing on the day in respect of which they are entitled to receive pay. SOR/2007-33, s. 8. 14.4 The contributor shall make the top-up election no later than the later of one year after the date of the written notice advising the contributor that they have become entitled to make it and March 1, 2011. SOR/2007-33, s. 8; SOR/2010-101, s. 3. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations Sections 14.5-14.6 14.5 A contributor who ceases to be considered to be a member of the regular force before the expiry of the period to make a top-up election is, on again being considered to be a member of the regular force, entitled to make the election until the end of one year after the date of the written notice advising the contributor that they have again become entitled to make the election. SOR/2007-33, s. 8; SOR/2016-64, s. 17. 14.6 (1) For the purposes of this section, former earnings, in respect of a period of pensionable service of a contributor who was a participant under subsection 4(2) of the Reserve Force Pension Plan Regulations, means the earnings that remained to the contributor’s credit as pensionable earnings on the day before the day on which they became or were considered to be a member of the regular force, other than earnings that came to their credit as a result of a pensionable earnings election, less any portion of those earnings that relates to earned premiums in lieu of leave, plus the allowance calculated in respect of that period in accordance with section 9. (2) A contributor who makes a top-up election shall pay the full amount or a lesser amount for which the contributor opts at the time of making the election. (3) The full amount is (a) in respect of pensionable service described in paragraph 14.2(a), the total of amounts determined for each calendar year by the formula B-A where A is the amount that the contributor was required to contribute as a participant under the Reserve Force Pension Plan Regulations on their earnings, for that calendar year, that remained to their credit as pensionable earnings for the purposes of those Regulations on the day before the contributor became a member of the regular force, other than earnings that came to their credit as a result of a pensionable earnings election, B is the amount that the contributor would have been required to contribute under section 5 of the Act in that calendar year had they been required to so contribute on an amount of salary equal to their former earnings for that calendar year; and (b) in respect of pensionable service described in paragraph 14.2(b), the total of amounts determined for each calendar year by the formula (D - C) × E Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations Sections 14.6-14.8 where C is the portion of the full amount, excluding interest, determined for that calendar year by the formula in subsection 15(2) of the Reserve Force Pension Plan Regulations for the purposes of the pensionable earnings election referred to in paragraph 14.2(b) of these Regulations, D is the greater of the value of C and the amount that the contributor would have been required to contribute in accordance with subsection 5(1) of the Act on an amount of salary for the year of the pensionable earnings election equal to the amount that would be determined as their updated past earnings for that calendar year for the purposes of that election, if the amount of their past earnings for that calendar year were adjusted by subtracting the amount of any earned premiums in lieu of leave and adding the amount of any allowances calculated in respect of that calendar year in accordance with section 9, and E is the proportion referred to in subsection 26(1) of the Reserve Force Pension Plan Regulations in relation to the pensionable earnings election that was made. (4) The contributor may not modify the amount for which the contributor has opted. SOR/2007-33, s. 8; SOR/2008-307, s. 10(F); SOR/2016-64, ss. 18, 49. 14.7 Subsections 9(1), as adapted by section 14.1, and (1.1) to (5) of the Act apply to a top-up election made under section 14.2 as if any amount to be paid in respect of the election were an amount required to be paid under subsection 7(1) of the Act. SOR/2007-33, s. 8; SOR/2008-307, s. 11. 14.8 At the request of a contributor, they are deemed to have opted, at the time of making the top-up election, for the total of the amounts received by the Minister as of the date of the request, if (a) they establish that financial hardship will be caused to them if they are required to continue to pay the instalments; or (b) at the commencement date of an annuity or annual allowance, the instalments are greater than the Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Top-up Election for Contributions Paid Under the Reserve Force Pension Plan Regulations Sections 14.8-15 increase in the monthly amount of the benefits payable that results from the election. SOR/2007-33, s. 8; SOR/2016-64, s. 19. 14.9 (1) A contributor who made a top-up election is deemed not to have made it, (a) in the case of an election in respect of a period after December 31, 1989, if the Minister of National Revenue refuses to issue a certification under paragraph 147.1(10)(a) of the Income Tax Act; or (b) at the request of the contributor, if they received erroneous or misleading information in writing, with respect to the amount to be paid or the consequences of the election on their benefits, from a person whose normal duties include giving information about those matters and, in making the election, they acted on that information. (2) If a top-up election is deemed not to have been made, any amount received from a plan, fund or institution, of a type referred to in subsection 22(2) of the Act, in respect of that election, shall be transferred to a plan, fund or institution, of any type referred to in that subsection, at the direction of the contributor. (3) Despite the expiry of the period within which the election referred to in paragraph (1)(a) may be made, the contributor may make an election no later than 90 days after the date of the notice informing the contributor of the refusal by the Minister of National Revenue. In the case of another refusal, the contributor shall not make an election. SOR/2007-33, s. 8; SOR/2016-64, s. 20. Re-enrolment 15 (1) Subject to subsection (2), where a contributor is retired from the regular force and within 60 days after their retirement therefrom again becomes a member of the regular force, they shall be deemed for the purposes of the Act to have continued to be a member of the regular force notwithstanding their retirement therefrom. (2) Subsection (1) does not apply in any case if the contributor accepts payment at any time, in whole or in part, of a benefit under the Act in respect of their retirement. (3) Where a contributor, pursuant to subsection (1), is deemed to have continued to be a member of the regular force, they shall be deemed to have continued to receive Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Pensionable Service Re-enrolment Sections 15-16.1 pay at a rate equal to the rate of pay authorized to be paid to them for the rank held immediately before their retirement. (4) [Repealed, SOR/2016-64, s. 21] SOR/2016-64, ss. 21, 52(F), 54(E), 55(E), 57(E). Benefits Annuity for Certain Members 16 The following definitions apply in sections 16.1 and 16.2. 20-year intermediate engagement means a fixed period of 20 continuous years of service in the regular force commencing on the day on which the contributor was transferred to, enrolled in or re-enrolled in the regular force. (engagement de durée intermédiaire de 20 ans) 25-year intermediate engagement means a fixed period of 25 continuous years of service in the regular force commencing on the day on which the contributor was transferred to, enrolled in or re-enrolled in the regular force. (engagement de durée intermédiaire de 25 ans) retirement age, as applied to any rank of contributor, means the age determined under chapter 15 of the Queen’s Regulations and Orders for the Canadian Forces as the retirement age applicable to that rank. (âge de la retraite) SOR/78-197, s. 2; SOR/80-123, s. 1; SOR/92-717, s. 10; SOR/99-340, s. 1; SOR/2007-33, s. 9. 16.1 A contributor exercising the option referred to in subsection 19(1) of the Act is entitled to an immediate annuity if (a) they have completed a 20-year intermediate engagement that commenced before March 1, 2007 and are not serving on an indefinite period of service; (b) they have 10 or more years of regular force pensionable service and have reached retirement age; (c) they are not an officer and have at least 25 years of regular force pensionable service; or (d) they were a member of the regular force with 10 or more years of regular force pensionable service on March 1, 2007 and (i) they have at least 20 years of regular force pensionable service, unless Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Annuity for Certain Members Sections 16.1-16.2 (A) they have at any time served on a 25-year intermediate engagement and do not, at the time of ceasing to be a member of the regular force, have at least 25 years of regular force pensionable service, (B) they have at any time refused an offer of a 25-year intermediate engagement unless, at the time of the refusal, they were serving on a 20year intermediate engagement that commenced before March 1, 2007 or had completed a 20-year intermediate engagement that commenced before March 1, 2007, or (C) at the time they cease to be a member of the regular force they are serving on an indefinite period of service, or (ii) they have at least 19 years of regular force pensionable service, they are not serving on an intermediate engagement or an engagement for an indefinite period of service in the regular force, they have not at any time received an offer of a 25-year intermediate engagement and they are (A) an officer who did not fail to accept an offer for an indefinite period of service in the regular force, or (B) a contributor, other than an officer, who ceases to be a member of the regular force on the expiry of a period of engagement and who did not fail to accept an offer to re-engage in the regular force. SOR/2007-33, s. 9. 16.2 (1) A contributor described in clause 16.1(d)(i)(A) or (B) is entitled to an immediate annuity that is reduced (a) in the case of an officer, by 5% for every full year by which their years of age, on the day on which they cease to be a member of the regular force, are less than retirement age; and (b) in any other case, by 5% multiplied by the lesser of (i) the number of full years by which their years of age are less than retirement age, and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Annuity for Certain Members Sections 16.2-16.3 (ii) the number of full years by which their years of regular force pensionable service are less than 25. (2) A contributor described in clause 16.1(d)(i)(C) is entitled to an immediate annuity reduced in accordance with subsection (1), but, if the contributor completed a 20year intermediate engagement that commenced before March 1, 2007, the amount of the annuity may not be less than an amount calculated as follows: A/50 × B where A is the number of years of pensionable service to the contributor’s credit after having completed the 20year intermediate engagement; and B is the average annual pay received by the contributor during any five-year period of pensionable service selected by or on behalf of the contributor, or during any period so selected consisting of consecutive periods of pensionable service totalling five years. SOR/2007-33, s. 9. 16.3 (1) A contributor exercising the option referred to in subsection 19(1) of the Act with 10 or more years of regular force pensionable service on March 1, 2007, who has served continuously as a member of the regular force from March 1, 2007 until the day on which they cease to be a member of the regular force and who has less than 20 years of regular force pensionable service, is entitled to an immediate annuity reduced in accordance with subsection (2) if they cease to be a member of the regular force by reason of a workforce reduction. (2) The immediate annuity is to be reduced by the least of the following percentages: (a) 30%, (b) 5% for every full year by which the contributor’s full years of regular force pensionable service are less than 20, or (c) 5% for every full year by which the contributor’s years of age are less than the retirement age applicable to the contributor’s rank. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Annuity for Certain Members Sections 16.3-16.5 (3) The reduction is to cease when the contributor reaches 65 years of age. SOR/2007-33, s. 9. Annuity Calculation — Reserve Force Service 16.4 For the purposes of paragraph 15(1)(a) of the Act, in the case of a contributor who is or was a member of the reserve force, (a) if the contributor’s pensionable service in a calendar year was service in the reserve force, and the contributor had no days of Canadian Forces service during that pensionable service, the amount of pay received by the contributor in respect of that service is deemed to be zero; and (b) if the pensionable service of a contributor in a calendar year, other than pensionable service referred to in paragraph (a), includes a period during which the number of days of Canadian Forces service is less than the number of days of pensionable service, the amount of pay received by the contributor in respect of the pensionable service in that calendar year shall be calculated as follows: A × B/(C + D) where A is the total amount of the pay received by the contributor for the portion of the calendar year that is pensionable service, B is the number of days of pensionable service of the contributor in the portion of the calendar year that is pensionable service, C is the number of days of Canadian Forces service of the contributor that are days of service in the reserve force in the portion of the calendar year that is pensionable service, calculated without reference to subsection 3(2), and D is the number of days of regular force service in the calendar year that are days of pensionable service. SOR/2007-33, s. 9. 16.5 If the pensionable service of a contributor in a calendar year includes a period that relates to earnings in respect of which a pensionable earnings election has been made or is a period in respect of which the contributor has made an election under clauses 6(b)(ii)(G) and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Annuity Calculation — Reserve Force Service Sections 16.5-16.6 (H) of the Act, as adapted by subsection 12.2(2), the amount of pay received by the contributor in respect of that period, for the purpose of calculating the average annual pay referred to in paragraph 15(1)(a) of the Act, is the amount that would be calculated as the updated pensionable earnings of a participant under subsection 37(2) of the Reserve Force Pension Plan Regulations for the calendar year if (a) the participant’s pensionable earnings for the calendar year was the contributor’s pay for that period; and (b) the year that the participant most recently ceased to be a participant was the year in which the election is made, or 2007 if the contributor has remained a participant or a member of the regular force from March 1, 2007 to the day of the election. SOR/2007-33, s. 9; SOR/2016-64, s. 22(E). 16.6 (1) In respect of a contributor who has been a member of the reserve force, the number of years of pensionable service referred to in subparagraph 15(1)(a)(i) or (b)(i), paragraph 15(2)(d) or subsection 25(1) of the Act shall be adjusted in accordance with subsection (2) in respect of any calendar year or portion of a calendar year of pensionable service that (a) came to the contributor’s credit by reason of a election for reserve force service under clauses 6(b)(ii)(G) and (H) of the Act as adapted by subsection 12.2(2) of these Regulations if the contributor opted for a lesser amount under paragraphs 7(1)(g) and (h) of the Act as adapted by subsection 12.4(1) of these Regulations; (b) came to the contributor’s credit under section 10.2, other than service described in paragraph (c), if the contributor did not make the top-up election or opted to pay a lesser amount on the date of the election; (c) came to the contributor’s credit by reason of a pensionable earnings election if the contributor (i) opted at the time of making the election to pay a lesser amount, (ii) failed to make the top-up election under paragraph 14.2(b) in respect of that service, or (iii) made the top-up election but opted to pay a lesser amount under subsection 14.6(2); Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Annuity Calculation — Reserve Force Service Section 16.6 (d) is service in the reserve force during which the member was considered to be a member of the regular force by virtue of section 8.1; (e) came to the contributor’s credit by reason of a election for reserve force service under clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2), if the contributor did not opt, at the time of the election, for a lesser amount; (f) came to the contributor’s credit by reason of a pensionable earnings election if the contributor chose to pay the full amount at the time of the election and in respect of which the contributor later made the top-up election under paragraph 14.2(b) and paid the full amount; and (g) is referred to in paragraph 14.2(a) if the contributor made the top-up election and chose to pay the full amount. (2) The adjustment shall be made by subtracting from the total number of years of pensionable service the total of the values determined by the following formula for each calendar year or portion of a calendar year of pensionable service: A/365 × [1 - (B/A × C)] where A is the lesser of 365 and the number of days of pensionable service in the calendar year or portion of it; B is the lesser of 365 and the number of days of Canadian Forces service completed by the contributor in the calendar year or portion of it; C is (a) in respect of pensionable service described in paragraph (1)(a), the ratio of the lesser amount to the full amount determined under subsection 12.4(2), (b) in respect of pensionable service described in paragraph (1)(b), the value determined by the formula (D + E)/(E + F) where D is Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Annuity Calculation — Reserve Force Service Section 16.6 (i) where the top-up election was made, the value determined by the formula: K × (L/M) where: K is the full amount that would have been calculated under paragraph 14.6(3)(a) in respect of a top-up election made on the first day on which that election could have been made, L is the lesser amount for which the contributor opted under subsection 14.6(2), and M is the full amount calculated under subsection 14.6(3), (ii) otherwise, zero, E is the total of the amounts determined to be the value of A in paragraph 14.6(3)(a) that would have been calculated in respect of a top-up election exercised on the first day on which the contributor would have been entitled to make the election, and F is the full amount that would have been calculated under paragraph 14.6(3)(a) in respect of a top-up election made on the first day on which that election could have been made, (c) in respect of pensionable service described in paragraph (1)(c), the value determined by the formula G/H × (G + I)/(G + J) where G is, if the contributor opted for a lesser amount at the time of making the pensionable earnings election, that amount, or otherwise the amount determined to be the value of H, H is the full amount determined by the formula in subsection 15(2) of the Reserve Force Pension Plan Regulations, I is (i) where the top-up election was made and the contributor opted under subsection 14.6(2) for a lesser amount, the value determined by the formula N × (O/P) where N is the full amount that would have been calculated under paragraph 14.6(3)(b) in respect of a top-up Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Annuity Calculation — Reserve Force Service Sections 16.6-16.7 election made on the first day on which that election could have been made, O is the lesser amount for which the contributor opted under subsection 14.6(2), and P is the full amount calculated under subsection 14.6(3); (ii) if the top-up election was not made, zero, or (iii) otherwise, the amount calculated as the value of N in subparagraph (i), and J is the full amount that would have been calculated under paragraph 14.6(3)(b) in respect of a top-up election made on the first day on which that election could have been made, and (d) in respect of pensionable service described in paragraphs (1)(d) to (g), one. SOR/2007-33, s. 9; SOR/2016-64, s. 49. Adjustment — Previous Annual Allowance 16.7 (1) The adjustment referred to in subsections 18(4) and 21(2) of the Act shall be made by deducting from the amount of the annuity or annual allowance an amount determined in accordance with the formula A×B where A is 5% of the annual allowance that the contributor was receiving before again becoming a member of the regular force or before becoming entitled to a disability pension under the Canada Pension Plan or a provincial pension plan; and B is the lesser of (a) the number of years, rounded to the nearest 1/10, during which the contributor received the annual allowance, and (b) if the amount of the allowance was determined under (i) subsection 18(2) of the Act, 60 minus the contributor’s age in years, rounded to the nearest 1/10, at the time at which the allowance is payable, or Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Adjustment — Previous Annual Allowance Sections 16.7-16.92 (ii) subsection 18(3) of the Act, the lesser of (A) the number resulting from the calculation in subparagraph (i), and (B) the greater of the numbers calculated under subparagraphs 18(3)(b)(i) and (ii) of the Act in the determination of the original allowance. (2) The amount to be deducted under subsection (1) shall not result in the contributor receiving less than the amount of the annual allowance that the contributor was receiving before the contributor again became a member of the regular force or before the contributor became entitled to the disability pension, less any amount that is deducted under subsection 15(2) of the Act. (3) The amount to be deducted under subsection (1) shall not exceed the total amount that was received as an annual allowance by the contributor before the contributor again became a member of the regular force or became entitled to the disability pension. SOR/2007-33, s. 9. Transfer Value 16.8 A contributor who is described in subsection 22(1) of the Act and has not reached 50 years of age may opt for the payment of the transfer value referred to in that subsection. SOR/2007-33, s. 9. 16.9 A contributor shall exercise the option for the payment of a transfer value no later than the later of one year after the day on which they cease to be a member of the regular force and March 1, 2008. SOR/2007-33, s. 9. 16.91 The contributor is deemed not to have exercised the option for the payment of a transfer value if, before the transfer value has been paid, the contributor again becomes, or under section 8.1 is considered to be, a member of the regular force. SOR/2007-33, s. 9; SOR/2016-64, s. 23. 16.92 The transfer value is an amount, together with interest calculated in accordance with section 16.98, equal to the greater of (a) the actuarial present value, on the date of the option, of the accrued pension benefits that would be payable to or in respect of the contributor, and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Transfer Value Sections 16.92-16.93 (b) a return of contributions, calculated as of the date of the option as if the contributor had been entitled to a return of contributions on that date. SOR/2007-33, s. 9. 16.93 (1) The calculation of the accrued pension benefits shall be based on the pensionable service to the contributor’s credit on the day after the day on which they cease to be a member of the regular force and the pensionable service shall include only the portion of the pensionable service that is subject to an election — other than a pensionable earnings election or an election under clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2) — for which the contributor has paid or ought to have paid before the date of the option. (2) For the purposes of the calculation of the accrued pension benefits, the calculation of the adjustment referred to in section 16.6 is subject to the following rules: (a) if the pensionable service to the contributor’s credit includes pensionable service that was subject to a pensionable earnings election or an election under clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2) of these Regulations, the contributor is considered to have opted at the time of the election to pay a lesser amount corresponding to the payments in respect of the election that were made or ought to have been made on or before the date of the option for the payment of a transfer value; (b) if the contributor has made a top-up election under section 14.2, the contributor is considered to have opted at the time of the election to pay a lesser amount corresponding to the payments in respect of the topup election that were made or ought to have been made on or before the date of the option for the payment of a transfer value; and (c) if the top-up election was made in respect of pensionable service that came to the contributor’s credit under a pensionable earnings election, for the purposes of calculating the full amount referred to in paragraph 14.6(3)(b) in respect of the pensionable earnings election, the proportion referred to in the description of E in that paragraph is calculated on the basis that the contributor opted for a lesser amount, at the time of the pensionable earnings election, equal to the amount referred to in paragraph (a). SOR/2007-33, s. 9; SOR/2016-64, ss. 24, 49. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Transfer Value Sections 16.94-16.95 16.94 The calculation of the actuarial present value of the accrued pension benefits is subject to the following rules: (a) the supplementary benefits are to be increased to take into account the period beginning on the later of January 1 of the year in which the option was exercised and the day on which the contributor ceased to be a member of the regular force and ending on the date of the option; and (b) the possibility that the contributor may receive an annual allowance is to be excluded. SOR/2007-33, s. 9. 16.95 (1) For the purposes of subsection (2), the actuarial valuation report is the actuarial valuation report most recently laid before Parliament, under section 56 of the Act, before the date of the option or, if that report was laid before Parliament in the month in which the option was exercised or in the preceding month, the preceding report that was laid before Parliament. (2) In determining the actuarial present value of a contributor’s accrued pension benefits, the following actuarial assumptions are to be used: (a) the mortality rates for contributors and survivors are the mortality rates, including annual percentages of mortality reduction, used in the preparation of the actuarial valuation report; (b) the interest rates are the interest rates for fully indexed pensions — adjusted by the interest rates for unindexed pensions to take into account Part III of the Act — determined in accordance with the section entitled “Pension Commuted Values” of the Standards of Practice — Practice-Specific Standards for Pension Plans, published by the Canadian Institute of Actuaries, as amended from time to time; (c) the probability that a contributor will be survived by children is based on the rates regarding the average number, average age and eligibility status of children at the death of a contributor, used in the preparation of the actuarial valuation report; (d) the probability that a contributor will become entitled to an annuity under paragraph 16(1)(d) of the Act is based on the rates of termination owing to disability used in the preparation of the actuarial valuation report, taking into account the probability — as set out in that report — that there would be immediate eligibility for a disability pension under the Canada Pension Plan or a provincial pension plan; and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Transfer Value Sections 16.95-16.97 (e) the probability that a contributor will have a survivor at death is based on the probability that a contributor will have a survivor at death and on the age difference between those persons that was used in the preparation of the actuarial valuation report. SOR/2007-33, s. 9; SOR/2016-64, s. 25(F). 16.96 There shall be deducted from the amount of the transfer value (a) contributions remaining unpaid in respect of pay that the contributor is deemed to have received under subsections 11(4) and (4.1); and (b) arrears in respect of a pensionable earnings election, an election made under section 6 of the Act or clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2), or a top-up election made under section 14.2. SOR/2007-33, s. 9; SOR/2016-64, s. 49. 16.97 (1) A retirement savings plan prescribed for the purposes of section 26 of the Pension Benefits Standards Act, 1985 is prescribed as a kind of retirement savings plan or fund for the purposes of paragraph 22(2)(b) of the Act. (2) A deferred life annuity and an immediate life annuity, as defined in subsection 2(1) of the Pension Benefits Standards Regulations, 1985, are prescribed as a kind of deferred life annuity and a kind of immediate life annuity for the purposes of paragraph 22(2)(c) of the Act. (3) Any portion of the transfer value, the payment of which is being effected by a transfer under subsection 22(2) of the Act, that is in excess of the amount that may be transferred in accordance with section 8517 of the Income Tax Regulations shall be paid to the contributor. (4) If, after the option for the payment of the transfer value described in section 22 of the Act has been exercised but before that payment has been effected, the contributor dies, the following rules apply: (a) the amount that may be transferred shall be paid accordingly and any excess shall be paid (i) to the person who would have been entitled to an annual allowance as a survivor under subsection 25(1) of the Act had the option for the payment of a transfer value not been exercised, or Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Transfer Value Sections 16.97-16.98 (ii) to the contributor’s estate or succession if there is no person who would have been entitled to the annual allowance as a survivor; or (b) if no amount may be transferred, all of the transfer value shall be paid in accordance with subparagraphs (a)(i) and (ii). (5) If there are two persons who would have been entitled to an annual allowance under subsection 25(1) of the Act as survivors had the transfer value option not been exercised, each of them shall be entitled to a share of the excess or of the transfer value, as the case may be, determined by the formula A × B/C where A is the amount of the excess or of the transfer value; B is the total number of years that the person cohabited with the contributor while married to or in a relationship of a conjugal nature with the contributor; and C is the sum of the number of years that each of the two persons cohabited with the contributor while married to or in a relationship of a conjugal nature with the contributor. (6) In determining the number of years for the purpose of subsection (5), part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less. SOR/2007-33, s. 9; SOR/2016-64, s. 26. 16.98 (1) Interest shall be calculated, in accordance with the rate determined under subsections (2) and (3), and converted to an effective annual rate, for the period beginning on the date of the option and ending on the last day of the month before the month in which the transfer value is paid or, if the contributor has not yet given the direction referred to in subsection 22(2) of the Act, ending 90 days after the date of the option. (2) The rate of interest is equal to the rate of return that existed in respect of the second quarter before the date of the option and set out in the table entitled “Balanced” on the line “Mercer Median” in the column entitled “3 Months” in the Summary of Investment Performance Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Transfer Value Sections 16.98-18 Survey of Canadian Institutional Pooled Funds, published by Mercer Investment Consulting, as amended from time to time. (3) If the rate of return is negative, the rate of interest is 0.0%. SOR/2007-33, s. 9. 16.99 If a division of a contributor’s pension benefits is effected under the Pension Benefits Division Act before the day on which payment of a transfer value is effected, the transfer value shall be reduced to take into account the adjustment to the pension benefits made in accordance with section 21 of the Pension Benefits Division Regulations. SOR/2007-33, s. 9. 16.991 [Repealed, SOR/2016-64, s. 27] Payments to Survivor and Children [SOR/2001-76, s. 9] 17 For the purposes of subsection 31(2) of the Act, if a child was born to a person at a time when that person was over 60 years of age and, after that time, that person did not become or continue to be a contributor, the child is not entitled to an allowance under the Act unless the child was born following a gestation period that commenced prior to the date when the contributor attained the age of 60 years or ceased to be a member of the regular force, whichever is later. SOR/92-717, ss. 2, 10; SOR/2016-64, s. 28. 18 For the purposes of paragraph 25(5)(b) of the Act, “full-time attendance at a school or university” means enrolment in and pursuance of a full-time course of training or instruction given by a school, college, university or other institution of an educational, professional or technical nature and, for these purposes, full-time attendance includes situations in which the child (a) is again enrolled in and pursuing a full-time course of study, or dies, no later than the last day of the fifth month after the month in which the child ceased to be enrolled in and to pursue the full-time course of study; or (b) is not again enrolled in and pursuing a full-time course of study within that period owing to their illness and is again enrolled in and pursuing a full-time course of study, or dies, no later than the last day of the twelfth month after the month in which the child ceased to be enrolled in and to pursue the full-time course of study. SOR/92-717, s. 10; SOR/2007-33, s. 10. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Payments to Survivor and Children Sections 18-19.2 19 [Repealed, SOR/2007-33, s. 10] Limit on Child’s Entitlement 19.1 Notwithstanding subsection 25(4) of the Act, a child of a contributor who dies after May 15, 1997 is not entitled to an annual allowance under section 25 of the Act unless, at the time of the contributor’s death, the child was dependent on the contributor for support. SOR/97-255, s. 3. Limits on Survivors’ Benefits 19.2 (1) The monthly amount payable to a survivor or child under section 25 of the Act, in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(d) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(d)(i) to (iii) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to the beneficiary of a member, determined under subparagraph 8503(2)(d)(iv) of the those Regulations, as that paragraph and those subparagraphs read on January 15, 1992. (2) The aggregate of all monthly amounts payable to survivors and children under section 25 of the Act, in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(d) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(d)(i) to (iii) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to the beneficiaries of a member, determined under subparagraph 8503(2)(d)(v) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992. (3) Subject to subsection (5), the monthly amount payable to a survivor or child under section 25 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(e) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(e)(i) to (iv) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for each month to a beneficiary of a member, determined Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Limits on Survivors’ Benefits Sections 19.2-20 under subparagraph 8503(2)(e)(v) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992. (4) The aggregate of all monthly amounts payable to survivors and children under section 25 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(e) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(e)(i) to (iv) of those Regulations, shall not exceed the maximum amount of survivor retirement benefits that may be paid for a month to the beneficiaries of a member, determined under subparagraph 8503(2)(e)(vi) of those Regulations as that paragraph and those subparagraphs read on January 15, 1992. (5) The present value of all benefits payable to a survivor under section 25 of the Act in respect of pensionable service after December 31, 1991 of a deceased contributor described in paragraph 8503(2)(f) of the Income Tax Regulations, in the circumstances described in subparagraphs 8503(2)(f)(i) to (iv) of those Regulations, as that paragraph and those subparagraphs read on January 15, 1992, calculated as at the time of the contributor’s death, shall not exceed the present value, as at the time immediately before the contributor’s death, of all benefits that have accrued under that section with respect to the contributor to the day of the contributor’s death. (6) The limits set out in subsections (1) to (5) apply to amounts payable with respect to a contributor who dies after the coming into force of an order, made under paragraph 10(a) of the Special Retirement Arrangements Act in respect of a person referred to in subparagraph 10(a)(ii) or (vi) of that Act, providing for the payment of benefits to the survivor or children of the contributor. SOR/97-255, s. 3; SOR/2001-76, s. 3. Prescribed Evidence for the Purposes of Paragraph 50(1)(k) of the Act [SOR/92-717, s. 10; SOR/2016-64, s. 29] 20 (1) The following are prescribed as evidence for the purpose of paragraph 50(1)(k) of the Act: (a) a document signed by the contributor stating that they have not become entitled to a disability pension payable under paragraph 44(1)(b) of the Canada Pension Plan or a similar provision of the Quebec Pension Plan; and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Prescribed Evidence for the Purposes of Paragraph 50(1)(k) of the Act Sections 20-22.1 (b) a certificate signed by or on behalf of the Minister charged with the administration of the Canada Pension Plan or the President of the Quebec Pension Board, whichever is appropriate, certifying that the contributor named therein has not become entitled to a disability pension payable under paragraph 44(1)(b) of the Canada Pension Plan or a similar provision of the Quebec Pension Plan. (2) A contributor who is a member of the Canadian Forces on June 10, 1976, and who subsequently ceases to be a member of the Canadian Forces shall provide the evidence referred to in paragraph (1)(a) prior to the date on which the contributor is entitled to an annuity under the Act. (3) and (4) [Repealed, SOR/2016-64, s. 30] SOR/92-717, s. 10; SOR/2016-64, ss. 30, 55(E). 21 [Repealed, SOR/2001-76, s. 4] Payments Otherwise than by Monthly Instalments 22 For the purposes of subsections 11(1) and (2) of the Act, where a person in receipt of an annuity or annual allowance requests that it be paid otherwise than in equal monthly instalments, or where the payment of an annuity or annual allowance in equal monthly instalments is not practicable for administrative reasons, the Minister may direct, if such direction does not result in the payment of an aggregate amount greater than the aggregate amount of equal monthly instalments otherwise payable in accordance with the said subsections, that the annuity or annual allowance shall be paid in arrears (a) in equal instalments quarterly or semi-annually; or (b) annually. SOR/86-1079, s. 1; SOR/92-717, s. 10. Deemed Re-enrolment — Election to Repay 22.1 (1) The member or former member of the reserve force referred to in subsection 41(4) of the Act, as adapted by section 8.4 of these Regulations, shall pay the amount payable under that subsection in a lump sum no later than 120 days after the date of the notice advising the member or former member of the amount due. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Deemed Re-enrolment — Election to Repay Sections 22.1-24 (2) The election referred to in subsection 41(4) of the Act, as adapted by section 8.4 of these Regulations, is void if the member or former member of the reserve force fails to pay the amount within the period set out in subsection (1). SOR/95-570, s. 1; SOR/2001-76, s. 5(F); SOR/2007-33, s. 11; SOR/2008-307, s. 12(F); SOR/2016-64, s. 31. Revocation of Option 23 (1) If a contributor received erroneous or misleading information in writing with respect to the amount to be paid or the consequences on their benefits resulting from one of the following options or the following election, from a person whose normal duties include giving information about those matters, and the contributor, in exercising the option or making the election, acted on that information, the contributor may revoke it: (a) an option exercised under subsection 18(1) or 19(1) of the Act, section 67 of An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts chapter 26 of the Statutes of Canada, 2003, or section 8.2 or 16.8 of these Regulations; (b) an option deemed to have been exercised under subsection 23(2) or (3) of the Act; or (c) a top-up election made under section 14.2. (2) The contributor who revokes an option may exercise a new option under the provisions (a) referred to in paragraph (1)(a); or (b) that were available to the contributor on the day before the day on which the option referred to in paragraph (1)(b) was deemed to have been exercised. (3) The contributor who revokes a top-up election made under section 14.2 may make a new election under that provision. SOR/92-717, s. 10; SOR/2016-64, s. 32. 24 (1) The options and election referred to in section 23 may only be revoked if (a) the contributor submits an application for revocation within 90 days after the day on which they became aware that erroneous or misleading information was received by them; (b) the application for revocation is made in writing, dated and signed and sent to the Minister, or a person Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Revocation of Option Sections 24-26 designated by the Minister, within one week after the date that it bears; (c) the contributor establishes that, in exercising the option or making the election, they acted on the erroneous or misleading information without which they would have made a different choice of benefit or would have exercised the option or made the election at a different time; (d) there is a difference of at least 5% between the actual amount of the benefit and the amount that the erroneous or misleading information had indicated that the contributor would be entitled to receive; and (e) subject to section 26, any payment made to the contributor, in respect of any benefit paid to them as a consequence of the option or election that they are applying to revoke, is repaid by the contributor no later than 120 days after the date of the notice informing the contributor of the amount to be repaid. (2) The contributor who exercises a new option or makes a new election shall include it with the application for revocation. (3) The date of the sending of the application for revocation, and the date of the new option or the new election, if one is exercised or made, is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, and the postmark is evidence of that day. SOR/86-1079, s. 2; SOR/92-717, s. 10; SOR/2016-64, s. 32. 25 If a new option is exercised under subsection 23(2) or a new election is made under subsection 23(3), it shall be effective on the date that (a) the revoked option was exercised or the revoked election was made; (b) the option would have been exercised or the election would have been made, if the contributor has established, under paragraph 24(1)(c), that they would have exercised or made it on a different date; or (c) the contributor ceased to be a member of the regular force, in the case of the deemed option referred to in paragraph 23(1)(b). SOR/2016-64, s. 32. 26 If the new option or the new election results in the payment of an annuity or annual allowance and if the repayment by the contributor of the payment referred to in paragraph 24(1)(e) within the period specified in that paragraph will cause financial hardship to the contributor, the repayment shall be made in monthly instalments Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Revocation of Option Sections 26-27.1 deducted from the annuity or annual allowance beginning the month after the date of the notice referred to in that paragraph. The deductions shall not be less than 10% of the gross monthly amount of the annuity or annual allowance. SOR/2016-64, s. 32. Debit Balances in Pay Accounts 27 For the purposes of section 89 of the Act, any debit balance in the pay account of a former member of the regular force or of the reserve force shall be recovered (a) from any return of contributions or a transfer value to which the former member is entitled, in a lump sum; or (b) from any annuity or annual allowance to which the former member is entitled, (i) by monthly instalments in an amount equal to 10% of their gross monthly annuity or allowance, or (ii) by monthly instalments in an amount equal to 50% of their gross monthly annuity or allowance, if they have been convicted of an offence under the Criminal Code or the National Defence Act that led, directly or indirectly, to the debit balance. SOR/92-717, s. 10; SOR/2016-64, s. 32. Form and Manner of Certain Elections and Options 27.1 (1) When a contributor exercises an option under subsection 18(1) or 19(1) of the Act, section 67 of An Act to amend the Canadian Forces Superannuation Act and to make consequential amendments to other Acts, being chapter 26 of Statutes of Canada, 2003, or section 8.2 or 16.8 of these Regulations, or makes a top-up election under section 14.2 of these Regulations, it is valid only if it is (a) exercised or made in writing, and signed and dated by the contributor; and (b) sent to the Minister within one week after the date that it bears. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Benefits Form and Manner of Certain Elections and Options Sections 27.1-27.2 (2) The option is exercised and the election is made on the date that it bears, except that an option exercised under subsection 19(1) of the Act before or on the day on which the contributor ceases to be a member of the regular force is exercised on the day after the day on which the contributor ceases to be a member of the regular force. (3) The date of the sending of the option or election is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, and the postmark is evidence of that day. (4) A top-up election may be made only while the contributor is a member of the regular force. SOR/2007-33, s. 12; SOR/2008-307, s. 13; SOR/2016-64, s. 53. 27.2 In respect of a member of the reserve force who is a contributor and who makes an election under any of clauses 6(b)(ii)(A) to (F) and (I) to (L) of the Act and clauses 6(b)(ii)(G) and (H) of the Act, as adapted by subsection 12.2(2) of these Regulations, or under subsection 41(4) of the Act, as adapted by section 8.4 of these Regulations, subsection 8(1) of the Act is adapted as follows: 8 (1) When a contributor who is a member of the reserve force makes an election under any of clauses 6(b)(ii)(A) to (F) and (I) to (L) and clauses 6(b)(ii)(G) and (H), as adapted by subsection 12.2(2) of the Canadian Forces Superannuation Regulations, or under subsection 41(4), as adapted by section 8.4 of those Regulations, it shall be (a) made in writing, and dated and signed by the contributor; and (b) sent to the Minister, or to a person designated by the Minister, within one week after the date that it bears. (1.1) The election is made on the date that it bears. (1.2) The date of the sending of the election is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed, and the postmark is evidence of that day. (1.3) The election may be made only while the contributor is a member of the regular force. SOR/2007-33, s. 12; SOR/2016-64, ss. 33, 53. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Recovery of Amounts Paid in Error Sections 28-31 Recovery of Amounts Paid in Error 28 (1) Where an amount has been paid in error under Part I of the Act to a person on account of any annuity or annual allowance and the Minister directs that the amount be repaid by way of deductions from any subsequent payments of that annuity or annual allowance, that person shall forthwith be notified of the amount that has been paid in error and the manner in which the amount is to be recovered. (2) The amount referred to in subsection (1) shall be recovered by monthly instalments deducted from any annuity or annual allowance payable to that person for a period equal to the lesser of (a) the life expectancy of that person, and (b) the period required to pay the amount in monthly instalments equal to 10 per cent of the gross monthly amount of the annuity or annual allowance calculated as of the date of the Minister’s direction, in accordance with Canadian Life Table Number 2 (1941), Males or Females, as the case may be. 29 A person from whose annuity or annual allowance deductions are being made pursuant to section 28 may, at any time, pay the amount then owing (a) in a lump sum; (b) by larger monthly instalments on a basis similar to that described in subsection 28(2); or (c) by a lump sum payment and by monthly instalments on a basis similar to that described in subsection 28(2) and payable within the same or a lesser period than that originally set out. 30 Where, pursuant to subsection 28(2), deductions are to be made from the annuity or annual allowance of a person by monthly instalments, the first deduction therefrom shall be made in the month in which the Minister specifies, and succeeding deductions shall be made thereafter in equal amounts, except with respect to the last deduction which may be less in amount than the preceding deductions. 31 Notwithstanding subsection 28(2), where deductions by monthly instalments referred to therein would, in the opinion of the Minister, cause financial hardship to the person to whom the annuity or annual allowance is payable, the Minister may direct that lesser monthly instalments be deducted, but such instalments shall not in Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Recovery of Amounts Paid in Error Sections 31-33 any case be less than five per cent of the gross monthly amount of annuity or annual allowance, or $1, whichever is the greater. 32 Where the Minister directs, pursuant to section 31, that lesser deductions be made, and where the person in respect of whom the lesser deductions are being made dies before the amount is paid in full, the amount remaining unpaid shall, if the Minister so directs, be retained from any further benefits payable under the Act in respect of that person. SOR/86-1079, s. 3(F). Estate Tax and Succession Duties 33 (1) Where, upon the death of a contributor, any annual allowance becomes payable under the Act to a successor, application in writing may be made, by or on behalf of the successor, to the Minister for payment out of the Superannuation Account or Canadian Forces Pension Fund of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes payable by the successor that are attributable to the said allowance, and where the Minister directs, in accordance with the application, that the whole or any part of the duties or taxes so payable shall be paid out of the Superannuation Account or Canadian Forces Pension Fund, the maximum portion of the said duties or taxes that may be paid is the proportion that (a) the value of the allowance payable to the successor is of (b) the value of the whole estate, calculated for the purposes of determining the said duties or taxes payable in respect thereof. (2) Where the Minister gives a direction in accordance with subsection (1), if the annual allowance payable to the successor is payable in equal, monthly, quarterly or semi-annual instalments or in an annual amount, the allowance shall be reduced either for a term requested by the successor in the application made under subsection (1), or during the entire period for which the allowance is payable if the successor fails to make a request in the application under subsection (1) that the allowance be reduced for a term, (a) where the allowance is payable in monthly instalments, by 1/12 of an amount, Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Estate Tax and Succession Duties Sections 33-34 (b) where the allowance is payable in quarterly instalments, by 1/4 of an amount, (c) where the allowance is payable in semi-annual instalments, by 1/2 of an amount, and (d) where the allowance is payable annually, by the whole of an amount, determined by dividing the amount of the said duties or taxes to be paid out of the Superannuation Account or Canadian Forces Pension Fund by the value of an annuity of $1 per annum, payable monthly, quarterly, semi-annually or annually, as the allowance is payable, to a person of the age of the successor at the date of payment of the said duties or taxes out of the Superannuation Account or Canadian Forces Pension Fund, calculated (e) in the case of an allowance payable to the survivor of the contributor, in accordance with a(f) Ultimate Table, together with interest at the rate of four per cent per annum; and (f) in the case of an allowance payable to a child of the contributor, at an interest rate of four per cent per annum and mortality shall not be taken into account. (3) Where the annual allowance of a successor was reduced under this section for a term and the annual allowance was suspended before the end of the term under section 27 of the Act as it read on June 28, 1989, if at any time the annual allowance is resumed it shall be reduced for a term equal to the term or the balance of the term, as the case may be, during which the annual allowance would have been reduced had it not been suspended and such reduction shall be made to the same extent and in the same manner as the annual allowance was reduced immediately prior to the suspension. SOR/2001-76, ss. 6, 9; SOR/2016-64, s. 50. Canada Pension Plan 34 For the purposes of subsection 2(4) of the Act, the following employment as a member of the Canadian Forces is excepted employment for the purposes of the Canada Pension Plan: (a) employment on or after January 1, 1966, as a member of the Canadian Forces to whom the Defence Services Pension Continuation Act applies; and (b) employment in the reserve force as defined in subsection 2(1) of the National Defence Act from January 1, 1966 to December 31, 2006, other than employment Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canada Pension Plan Sections 34-36 (i) on Continuous Duty or Class “C” Reserve Service, or (ii) in excess of 30 days on Special Duty or Class “B” Reserve Service. SOR/2007-2, s. 1. General 35 The chairman of the Service Pension Board may issue such instructions and prescribe such forms as he or she deems necessary to give effect to section 49 of the Act. SOR/92-717, s. 10; SOR/2016-64, s. 56(E). 36 (1) For the purposes of paragraph 55(1)(b) of the Act, interest shall be calculated in respect of each quarter in each fiscal year as of the last day of June, September, December and March on the balance to the credit of the Superannuation Account on the last day of the preceding quarter. (2) The rate to be used for the purpose of calculating interest under subsection (1) in respect of any quarter is the rate that would yield an amount of interest equal to the amount of interest that the aggregate of the balances to the credit of the Superannuation Accounts maintained under the Public Service Superannuation Act, the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act would have yielded during that quarter if the quarterly excess were invested at, (a) where the rate is to be used in respect of any quarterly excess after December 31, 1965, the average of the rates of interest that may be or have been determined by the Minister of Finance for the months in that quarter pursuant to subsection 111(2) of the Canada Pension Plan; and (b) where the rate is to be used in respect of any quarterly excess before the quarter ending on March 31, 1966, the average of the rates of interest determined by the Minister of Finance for the months in that quarter as if subsection 111(2) of the Canada Pension Plan had been in force. (3) The President of the Treasury Board shall cause notice of the rate to be used in respect of each fiscal year for the purpose of calculating interest under subsection (1) to be published in the Canada Gazette. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations General Calculation of Interest on Return of Contributions for Any Period before 2001 Sections 36-36.1 (4) In this section, quarterly excess means (a) the total of the amounts credited to the Superannuation Accounts maintained under the Public Service Superannuation Act, the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act during any quarter of a fiscal year minus (b) the payments charged to those Accounts during that quarter plus (c) the total of any amounts credited to those Accounts less the payments charged to those Accounts during any quarter of a fiscal year that is a multiple of 20 years prior to the quarter referred to in paragraph (a). SOR/92-717, ss. 3, 10; SOR/2001-131, s. 2(F). Calculation of Interest on Return of Contributions for Any Period before 2001 36.1 (1) In this section, 1973 closing balance means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in section 10 of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account before January 1, 1974 and that have not been previously paid to the contributor as a return of contributions. (2) In this section, yearly contribution means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in section 10 of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account or the Canadian Forces Pension Fund during a calendar year and that have not been previously paid to the contributor as a return of contributions. (3) For the purposes of paragraph 13(a) of the Act, for any period before January 1, 2001, interest shall be calculated on (a) the 1973 closing balance, from January 1, 1974, to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the regular force and December 31, 2000; and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations General Calculation of Interest on Return of Contributions for Any Period before 2001 Sections 36.1-36.2 (b) each yearly contribution after 1973, from January 1 of the year following the year in which the contribution was made to the earlier of December 31 of the year immediately preceding the year in which the contributor ceased to be a member of the regular force and December 31, 2000. SOR/2001-131, s. 1. Calculation of Interest on Return of Contributions for Any Period after 2000 36.2 (1) In this section, 2000 closing balance means the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in section 10 of the Act that have been paid by the contributor into, or transferred to the credit of the contributor to, the Superannuation Account or the Canadian Forces Pension Fund before January 1, 2001 and that have not been previously paid to the contributor as a return of contributions, plus interest on that aggregate amount calculated in accordance with section 36.1. (2) For the purposes of paragraph 13(b) of the Act, for any period after December 31, 2000, interest shall be calculated and balances determined in accordance with this section and interest shall be calculated in respect of every quarter up to and including the quarter preceding the quarter in which the return of contributions is paid. (3) For the quarter ending March 31, 2001, (a) if a return of contributions is paid during that quarter, interest shall be calculated and the balances determined in accordance with section 36.1; and (b) in any other case, interest shall be calculated at the effective quarterly rate determined from an annual rate of four per cent on the 2000 closing balance. (4) For each quarter beginning after March 31, 2001 for which interest is being calculated, interest shall be calculated at the rate determined under subsections (5) and (6) for that quarter on (a) the 2000 closing balance; (b) the interest calculated in accordance with paragraph (3)(b) on the 2000 closing balance; Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations General Calculation of Interest on Return of Contributions for Any Period after 2000 Sections 36.2-38 (c) the aggregate of all amounts referred to in paragraphs (a) and (b) of the definition return of contributions in section 10 of the Act that have been paid by the contributor into, or transferred to the credit of the contributor, to the Canadian Forces Pension Fund after December 31, 2000 but before the end of the quarter preceding the quarter for which interest is being calculated and that have not been previously paid to the contributor as a return of contributions; and (d) interest calculated in accordance with this subsection as of the end of the quarter preceding the quarter for which interest is being calculated. (5) The rate of interest to be used for the purposes of subsection (4) is the effective quarterly rate determined from the annual rate of return of the Canadian Forces Pension Fund published in the previous fiscal year’s annual report for the Public Sector Pension Investment Board as laid before each House of Parliament under subsection 48(3) of the Public Sector Pension Investment Board Act. (6) If the rate of return referred to in subsection (5) is negative, the rate of interest shall be zero per cent. SOR/2001-131, s. 1. Annual Report 36.3 Beginning with the fiscal year ending March 31, 2002, the annual report referred to in section 57 of the Act shall include the financial statements of the pension plan provided by the Act, prepared in accordance with the federal government’s stated accounting policies for the pension plan, which are based on generally accepted accounting principles. SOR/2003-14, s. 1. Capitalized Value 37 Where, pursuant to Part I of the Act, it is necessary to determine the capitalized value of an annuity or annual allowance, the capitalized value shall be computed on the basis of the Canadian Life Table Number 2 (1941), Males or Females, as the case may be, together with interest at the rate of four per cent per annum. Forms 38 The following forms are prescribed for the purposes of the applicable sections of the Act and these Regulations, as the case may be, referred to below: Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Forms Sections 38-40.1 (a) Form CFSA 100 (Election to Pay for Prior Pensionable Service/Election to Repay Annuity or Pension Drawn during a Period of Elective Service) — paragraph 6(b) and subsections 42(1) and 43(1) of the Act and subsection 41(4) of the Act, as adapted by section 8.4 of these Regulations; (b) Form CFSA 103 (Election to Surrender Annuity or Annual Allowance Under Public Service Superannuation Act or Royal Canadian Mounted Police Superannuation Act) — subsection 46(2) of the Act; and (c) Form CFSA 106 (Surrender of Right to Count Pensionable Service Without Pay) — subsection 11(2.1) of these Regulations. SOR/92-717, s. 10; SOR/95-570, ss. 2, 8 to 12(F); SOR/2016-64, s. 34. Transitional 39 For the purposes of paragraph 50(l) of the Act, any direction given by the Minister under subsection 62(1) of the former Act which is outstanding on February 1, 1968, shall continue to have full force and effect in the circumstances contemplated by that subsection but any such direction shall be subject to modification or suspension by the Minister on receipt of a recommendation from the Canadian Pension Commission. SOR/92-717, s. 10. Canadian Forces Supplementary Death Benefits Contributions 40 (1) The contributions required to be paid by every participant shall be paid monthly by reservation from pay and allowances or otherwise, as specified in these Regulations. (2) [Repealed, SOR/92-717, s. 4] SOR/92-717, s. 4. 40.1 In respect of a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(1), paragraph (e) of the definition participant in subsection 60(1) of the Act is adapted as follows: Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Contributions Sections 40.1-43 (e) a person who has made an election under subsection 6.1(1), other than a member of the reserve force who is considered to be a member of the regular force by virtue of subsection 8.1(1) of the Canadian Forces Superannuation Regulations, SOR/2016-64, s. 35. Participants Absent from Duty 41 The contribution required to be paid by a participant who is absent from duty is an amount equal to the amount that they would be required to pay if they were not so absent. SOR/2016-64, s. 55(E). 42 Where a participant is absent from duty with leave and receives pay and allowances during the period when they are so absent, the contributions required to be paid by them shall, during the period when they are absent, be paid in accordance with section 41. SOR/2016-64, ss. 55(E), 57(E). 43 (1) Where a participant is absent from duty with leave but does not receive pay and allowances for or in respect of the period, or any part thereof, during which they are so absent, they shall pay the contributions required to be paid by them at such times and in such manner as the Minister, from time to time, prescribes, and any part of the contributions not paid during their absence shall be paid by that participant when they return to duty by reservation from pay and allowances in accordance with subsection (2). (2) If a participant returns to duty after having been absent from duty with leave and has not paid the contributions required to be paid in respect of the period, or any part of it, during which the participant was absent, the contributions shall be recovered by monthly deductions from their pay during a period of not more than six months in amounts not less than the amounts that were required to be paid while they were absent. (3) Notwithstanding anything in this section, where a participant who has been absent from duty with leave and has returned to duty is paying the appropriate amount of contributions in respect of a period when they were so absent by reservation from their pay and allowances, they may pay, in one lump sum, at any time prior to the expiration of the period during which the contributions are to be recovered from pay and allowances, the amount payable by them in respect of the period during which they were so absent. SOR/95-570, s. 4(F); SOR/2016-64, ss. 36, 54(E), 55(E), 57(E). Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Participants Absent from Duty Sections 44-45 44 Where a participant is absent without authority for a period in excess of 21 consecutive days, they shall be deemed to have ceased to be a member of the regular force on the last day in the month in which the 22nd consecutive day on which they were so absent occurs, unless such absence ceases on or before the last day of the said month. SOR/2016-64, ss. 52(F), 55(E). Elective Participants [SOR/92-717, s. 9(F)] 45 (1) Subject to subsections (2) and (3), every elective participant, other than a participant who has made an election under section 64 of the Act, who, on ceasing to be a member of the regular force, is entitled to an immediate annuity under Part I of the Act, shall contribute $0.05 each month for every $250 of the salary of the participant at the time the participant ceases to be a member. (2) The salary in respect of which a contribution is calculated under subsection (1) is reduced by 10 per cent for each year in excess of 60 years of age that is attained by the participant, except that such a reduction may not reduce the salary to less than $2,500. (3) The contribution required under subsection (1) in respect of a participant who is 65 years of age or older is reduced by $0.50 per month, effective on the later of (a) December 1, 1992, and (b) the April 1 or October 1 that follows the day on which the participant attains 65 years of age, whichever is earlier. (4) Subject to subsection (5), a participant who contributed under subsection (1) during the period beginning on October 5, 1992 and ending on November 30, 1992 shall, in respect of the period beginning on December 1, 1992 and ending on March 31, 1993, contribute one half of the amount determined under subsection (1). (5) The contribution required under subsection (4) is reduced by $0.25 per month in respect of a participant who attained 65 years of age before October 1, 1992. (6) An elective participant who, on ceasing to be a member of the regular force, is entitled to an immediate annuity under Part I of the Act and who makes an election under section 64 of the Act shall contribute $0.50 per month until the participant attains 65 years of age. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Elective Participants Section 45 (7) Every elective participant who, on ceasing to be a member of the regular force, was not or is not entitled to an immediate annuity under Part I of the Act, shall contribute, for every $2,000 of the basic benefit of the participant (a) during any period in which neither an annuity under Part I of the Act nor a pension under the Defence Services Pension Continuation Act is payable to the participant, the amount set out in Part I of Schedule I; and (b) during any period in which an annuity under Part I of the Act or a pension under the Defence Services Pension Continuation Act is payable to the participant, the amount set out in Part II of Schedule I. (8) An elective participant referred to in subsection (7), other than a participant who made an election under section 64 of the Act, who, during the period beginning on October 5, 1992 and ending on November 30, 1992, paid monthly contributions in accordance with Schedule I, shall, in respect of the period beginning on December 1, 1992 and ending on March 31, 1993, contribute one half of the amount set out in Part II of Schedule I. (9) Contributions payable under paragraph (7)(a) shall be paid in a lump sum, in advance, (a) in respect of a participant who ceased to be a member of the regular force before November 1, 1992, each year on or before the thirtieth day after the anniversary of the day on which the participant ceased to be a member of the regular force; and (b) in respect of a participant who ceases to be a member of the regular force on or after November 1, 1992, on or before the thirtieth day after the day on which the participant ceases to be a member of the regular force and, in each succeeding year, on or before the thirtieth day after the anniversary of the day on which the participant ceased to be a member of the regular force. (10) [Repealed, SOR/2016-64, s. 37] (11) Contributions payable under subsections (1), (4) and (6) and paragraph (7)(b) shall be paid by reservation from the annuity or pension referred to in those subsections or that paragraph, as the case may be. (12) Where a person who is an elective participant has paid a contribution under Part II of the Act in respect of a period longer than one month and, before the expiration of that period, the person becomes, under the Act or Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Elective Participants Sections 45-48 under Part II of the Public Service Superannuation Act, a participant other than an elective participant, there shall be refunded to the participant an amount equal to the fraction of the last contribution paid, of which (a) the numerator is the number of complete calendar months remaining until the participant’s next contribution would have been payable if the participant had continued to be an elective participant; and (b) the denominator is the total number of calendar months in respect of which the contribution was paid by the participant. SOR/92-717, s. 5; SOR/2016-64, s. 37. Recoveries 46 (1) Where a participant ceases to be a member of the regular force and does not become a public service participant, any contributions payable by them on the day they cease to be a member of the regular force may be recovered in one lump sum, or by instalments, from any moneys payable to or in respect of them at any time by or on behalf of Her Majesty. (2) Where an elective participant dies, any contributions payable by them on the day of their death may be recovered from any moneys payable to or in respect of them at any time by or on behalf of Her Majesty. SOR/92-717, ss. 8(F), 9(F); SOR/95-570, s. 4(F); SOR/2016-64, ss. 51(E), 52(F), 54(E), 55(E), 57(E). Service Substantially Without Interruption 47 Where, during any relevant period, a person ceases to be a member of the regular force and within three months from the day on which they so cease to be a member they again become a member of that force, their service in the regular force during that period shall, for the purposes of Part II of the Act, be deemed to be substantially without interruption. SOR/2016-64, ss. 52(F), 54(E), 55(E). Retroactive Increases in Pay 48 For the purpose of Part II of the Act, where a retroactive increase is authorized in the pay of a participant, such increase shall be deemed to have commenced to have been received by them on the first day of the month in which Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Retroactive Increases in Pay Sections 48-49 (a) the Governor in Council or the Treasury Board, as appropriate, approved such increase; or (b) written approval of such increase was duly issued by the appropriate authority in a case where approval of the Governor in Council or the Treasury Board is not required. SOR/2016-64, s. 57(E). Proof of Age 49 (1) For the purposes of Part II of the Act, proof of age shall, subject to subsection (2), be established by the following evidence: (a) a birth certificate issued by an appropriate civil authority; (b) a baptismal certificate, issued by an appropriate religious authority, indicating that the baptism took place within five years after the date of birth; or (c) an official notification issued by an appropriate civil authority indicating that the birth is registered with that authority and stating therein the date of birth. (2) In the event that the evidence referred to in subsection (1) cannot be obtained by the participant, proof of their age may be established by (a) a document made within five years of the date of birth of the participant showing their name and date of birth or their age, or a certified copy or extract thereof; (b) a document, or a certified copy or extract thereof, showing the name and date of birth or age of the participant, that is at least 20 years old at the time that it is considered by the Minister for the purpose of establishing the age of the participant, and that, except where the document is a page from the Family Bible, is wholly or partly in print; or (c) one of each or two of either of the following documents, showing the name and date of birth or age of the participant, and that agree as to the month and year of their birth, or certified copies or extracts thereof, namely, (i) an affidavit or statutory declaration made by a parent, brother or sister of the participant, or some other person having knowledge of the pertinent facts of their birth, or Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Proof of Age Sections 49-51 (ii) a document at least 10 years old at the time that it is considered by the Minister for the purpose of establishing the age of the participant; (d) evidence relating to the inability to obtain either of the certificates referred to in subsection (1) in the form of (i) a letter from an appropriate authority indicating that a search has been made for a certificate of birth but that such search was unsuccessful, or (ii) a statement that satisfies the Minister as to why it would not be practical to conduct a search for any of the documents referred to in subsection (1); and (e) a statement, in a form prescribed by the Minister, attesting to the validity of the evidence referred to in paragraphs (a) and (b) and sworn to or affirmed by the person submitting the evidence. (3) A record of service in the Canadian Forces or any form prescribed by the Minister under the Act shall not be considered as evidence relating to proof of age. (4) A participant shall, upon demand by the Minister, file evidence as to proof of age. SOR/2016-64, s. 54(E). Elections 50 (1) An election under section 62 of the Act shall be made in writing, dated and signed and sent to the Minister, or to a person designated by the Minister, within one week after the date that it bears. (2) An election is made on the date that it bears. (3) The date of the sending of the election is the day on which it is delivered or, if it is sent by mail, the day on which it is mailed. The postmark is evidence of that day. SOR/92-717, s. 10; SOR/2016-64, s. 38. Effective Dates of Becoming and Ceasing To Be a Member of the Regular Force [SOR/2016-64, s. 52(F)] 51 For the purposes of Part II of the Act, (a) the day on which a person becomes a member of the regular force is, Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Effective Dates of Becoming and Ceasing To Be a Member of the Regular Force Sections 51-52 (i) the day on which they enrol in that force, (ii) the day on which they report for continuous full-time duty after termination of a leave without pay and allowances for personal reasons if a member is granted leave with effect on the day on which they enrol in that force or on the day immediately following that day, (iii) the day on which they cease to be absent without authority, if they are deemed to have ceased to be a member of the force under section 44, or (iv) the first day of the month following the month in which the continuous period of full-time service mentioned in subsection 41(2) or (3) of the Act expired, if they are deemed under that subsection to have become re-enrolled in the regular force; and (b) the effective day on which a person, other than a person who is an elective participant, ceases to be a member of the regular force is the last day in the month in respect of which they are or were required to contribute to the Regular Force Death Benefit Account; and (c) the day on which a member described in paragraph (b) of the definition participant in subsection 60(1) of the Act ceases to be a participant is the last day of the month during which they cease to fall within that definition. SOR/92-717, ss. 9(F), 10; SOR/2016-64, s. 39. Benefits 52 The times when the reductions referred to in the definition basic benefit in subsection 60(1) of the Act shall be made are as follows: (a) in the case of an elective participant who ceased to be a member of the regular force and to whom an annuity or pension is not payable under the Act or the Defence Services Pension Continuation Act, each reduction shall be made on each anniversary of the day (that is on or that follows the 61st birthday of the participant, whichever occurs first), on which an annual contribution under the Act is payable; and (b) in any case, other than the case mentioned in paragraph (a), each reduction shall be made on the first day of April or the first day of October whichever date immediately follows each anniversary of the birthday of the participant commencing with their 61st birthday. SOR/92-717, ss. 9(F), 10; SOR/2016-64, ss. 52(F), 54(E). Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Benefits Sections 53-54 53 The Minister may direct that a part or all of a payment payable under Part II of the Act be paid (a) to any person, group or association of persons towards the payment of any reasonable expenses incurred by such person, group or association of persons for the maintenance, medical care or burial of the participant; or (b) to the Receiver General towards the payment of any reasonable expenses incurred by Her Majesty in right of Canada for the maintenance, medical care or burial of a participant. SOR/2001-76, s. 7. Designation of Beneficiaries 54 (1) Subject to the provisions of this section, a participant may, for the purposes of Part II of the Act, name a beneficiary under Part II of the Act or substitute a new named beneficiary or cancel the naming of any beneficiary. (2) The naming of a beneficiary or the substitution or cancellation of a named beneficiary by a participant referred to in subsection (1) shall be evidenced in writing in a form prescribed by the Minister, dated, witnessed and forwarded to the Minister. (3) The naming of a beneficiary or the substitution or cancellation of a named beneficiary by a participant referred to in subsection (1) shall be effective on the date the participant executes the form referred to in subsection (2) if the completed form is received by the Minister prior to the death of the participant. (4) For the purposes of Part II of the Act, a beneficiary may be (a) the participant’s estate; (b) any person over the age of 18 years on the date of the naming; (c) any charitable organization or institution; (d) any benevolent organization or institution; or (e) any eleemosynary religious or educational organization or institution. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Miscellaneous Sections 55-57 Miscellaneous 55 Commencing with the quarter of the fiscal year ending March 31, 1974, interest shall be credited to the Regular Force Death Benefit Account in respect of each quarter in each fiscal year on the last day of June, September, December and March, calculated at the rate referred to in subsection 36(2) of these Regulations on the balance to the credit of the Account on the last day of the preceding quarter. SOR/2001-131, s. 2(F); SOR/2016-64, s. 40(F). 56 (1) There shall be issued to each elective participant, as evidence that they are a participant under the Act, a document (a) in Form 1 of Schedule II in the case of an elective participant who ceases to be a member of the regular force and to whom an immediate annuity or pension is payable under the Act or the Defence Services Pension Continuation Act; and (b) in Form 2 of Schedule II in all cases other than the case mentioned in paragraph (a). (2) Every document issued to an elective participant under subsection (1) shall be signed by the Chief of the Defence Staff or by a person authorized by him or her to sign such documents on his or her behalf. (3) The signature on each document issued to elective participants under subsection (1) may be printed, painted, engraved, lithographed, photographed or represented or reproduced by any mode of representing or reproducing the signature in a visible form. SOR/92-717, s. 9(F); SOR/2016-64, ss. 41(E), 55(E). Election in Respect of Surviving Spouse Benefits 57 For the purposes of sections 58 to 75, election means an election under section 25.1 of the Act; (choix) level of reduction means, in respect of an annuity, one of the three amounts determined pursuant to section 66, where levels one, two and three correspond to a reduction that provides a surviving spouse with an immediate annual allowance that is equal to 30, 40 or 50 per cent, respectively, of an annuity referred to in clause 66(1)(b)(ii)(A), if paragraph 66(1)(b) were read without Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Election in Respect of Surviving Spouse Benefits Sections 57-60 reference to supplementary benefits payable under Part III of the Act; (niveau de réduction) spouse means a spouse referred to in section 25.1 of the Act. (conjoint) SOR/94-276, s. 1. 58 For the purposes of section 25.1 of the Act, a contributor may make an election to reduce the amount of the contributor’s annuity not later than one year after the later of (a) the day on which this section comes into force, and (b) the day on which the contributor and the spouse are married. SOR/94-276, s. 1. 59 (1) Notwithstanding section 58, a contributor may make an election after the expiration of the period provided for in that section where the contributor has received in writing, from a member of the Canadian Forces or person employed in the public service whose ordinary duties include the giving of advice respecting the election, (a) erroneous or misleading information regarding the period during which the contributor could make an election; or (b) materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or the amount of the immediate annual allowance to which the spouse would be entitled. (2) An election may be made under subsection (1) not later than three months after the day on which a written notice containing the correct information is sent to the contributor. SOR/94-276, s. 1; SOR/2016-64, s. 51(E). 60 An election shall be made in writing and shall (a) indicate the level of reduction in respect of the contributor’s annuity; (b) indicate the date of birth of the contributor’s spouse and the date of the spouse’s marriage to the contributor; and (c) be signed and dated by the contributor and signed by a witness other than the contributor’s spouse. SOR/94-276, s. 1. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Election in Respect of Surviving Spouse Benefits Sections 61-63 61 (1) An election shall be delivered to the Minister, or to a person designated by the Minister, within the period referred to in section 58 or subsection 59(2), as the case may be. (2) An election is made on the day on which the election is placed in the course of delivery in accordance with subsection (1). SOR/94-276, s. 1. 62 The contributor, or a person acting on behalf of the contributor, shall, within one year after the day on which an election is made, send to the Minister or to a person designated by the Minister (a) a document that is evidence of the date of birth of the spouse; (b) a document that is evidence of the marriage of the contributor and the spouse; and (c) where the name of the spouse as indicated on a document referred to in paragraph (a) is not the same as the name of the spouse as indicated on a document referred to in paragraph (b), any other document that confirms that the evidence of the birth and the marriage relates to the spouse, or a statutory declaration by which the spouse declares that the documents are in respect of the spouse. SOR/94-276, s. 1. 63 (1) Notwithstanding section 49, for the purposes of section 25.1 of the Act, proof of age of the contributor’s spouse is established, subject to subsections (2) and (3), by a birth certificate issued by a civil authority. (2) Where a birth certificate referred to in subsection (1) cannot be obtained, proof of age of the spouse is established (a) by a statutory declaration of the spouse in which the spouse attests to the spouse’s date of birth and explains the reasons why the birth certificate cannot be obtained; and (b) by a document that was created (i) within five years after the date of birth of the spouse and that indicates the name of the spouse and the date of birth or age of the spouse, or (ii) at least 20 years before the day on which the election is made and that indicates the date of birth of the spouse, which document is accompanied by a statutory declaration by which a person, other than the contributor or the spouse, attests that the date Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Election in Respect of Surviving Spouse Benefits Sections 63-66 stated in the document is the correct date of birth of the spouse. (3) Where a document or statutory declaration referred to in paragraph (2)(b) is to be submitted but cannot be obtained, the statutory declaration referred to in paragraph (2)(a) shall set out the reasons why the document or statutory declaration cannot be obtained. SOR/94-276, s. 1. 64 (1) Subject to subsection (2), proof of the marriage between the contributor and the spouse is established by a marriage certificate issued by a civil authority. (2) Where a marriage certificate referred to in subsection (1) cannot be obtained, proof of the marriage between the contributor and the spouse is established by (a) a statutory declaration by which the contributor or the spouse attests to the date of the marriage and explains the reasons why the marriage certificate cannot be obtained; and (b) a document that is similar to a marriage certificate and is issued in relation to the marriage ceremony, or a statutory declaration by a person who attended the marriage ceremony, other than the contributor or the spouse, attesting to the person’s knowledge of the marriage. SOR/94-276, s. 1. Non-compliance with Requirements to Submit Evidence 65 An election is considered not to have been made where any document or statutory declaration that is required by any of sections 62 to 64 is not submitted within one year after the day on which the election is made. SOR/94-276, s. 1. Calculation of the Reduction 66 (1) The amount of the reduction of the monthly instalment of the annuity of a contributor who makes an election is equal to the amount determined as follows: (a) calculate the actuarial present value of the annuity to which the contributor is entitled under Part I of the Act immediately before the election, and the supplementary benefits payable in respect thereof under Part III of the Act taking into account (i) any amount that is or is to be deducted pursuant to subsection 15(2) of the Act, and Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Calculation of the Reduction Section 66 (ii) the minimum death benefit payable in accordance with section 38 of the Act; (b) convert the amount determined in accordance with paragraph (a) into the following annuities, each of which has the same actuarial present value, namely, (i) an immediate single life annuity that is payable to the contributor by monthly instalments beginning on the first day of the month following the month in which the election is made, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and (ii) a joint and survivor pension benefit that consists of (A) an immediate annuity that is payable, during the life of the contributor, by monthly instalments beginning on the first day of the month after the month in which the election is made, and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act, and (B) an annuity that is payable during the life of the surviving spouse, by monthly instalments beginning on the first day of the month after the month in which the contributor died and that is equal to 30, 40 or 50 per cent, in accordance with the election made by the contributor, of the annuity determined in accordance with clause (A), and that is determined taking into account the supplementary benefits payable under Part III of the Act, as if the annuity were a pension payable under Part I of the Act; and (c) subject to subsection (2), subtract the first monthly instalment of the annuity referred to in clause (b)(ii)(A) from the first monthly instalment of the annuity referred to in subparagraph (b)(i), and adjust the amount obtained to take into account (i) that the reduction is effective during the lesser of (A) the period of the life of the contributor, (B) the period of the life of the spouse, and (C) the duration of the marriage, Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Calculation of the Reduction Sections 66-68 (ii) that the reduction becomes effective in the month referred to in subsection 72(1) or (2), as the case may be, and (iii) that the increase in the reduction under section 67 will apply to the reduction in each year referred to in that section. (2) For the purposes of paragraph (1)(c), in determining the reduction for a contributor in respect of whom a minimum death benefit would be payable if the contributor were to die on the day on which the election is made, the actuarial present value that is converted in accordance with subparagraph (1)(b)(i) shall not take into account the minimum death benefit in respect of that contributor. SOR/94-276, s. 1. Indexation 67 (1) Subject to subsection (2), the amount of the reduction determined in accordance with section 66 is increased on January 1 of each year after the year in which the reduction is first in effect, by the amount that would be payable as a supplementary benefit under Part III of the Act if the amount of the reduction determined under section 66 were an immediate annuity that became payable under Part I of the Act on January 1 of the year in which the election was made. (2) Where the election is made in the year in which the contributor retires, the increase in the amount of the reduction pursuant to subsection (1) is determined in respect of the first year during which the increase is in effect from the first day of the month in which the contributor most recently ceased to be a member of the regular force. SOR/94-276, s. 1. Actuarial Assumptions 68 (1) For the purposes of sections 66 and 67, the following are the only demographic assumptions on which the actuarial values are to be based: (a) the rate of mortality for any contributor is the average of the rates of mortality for contributors who receive benefits in relation to a disability and contributors who receive benefits not in relation to a disability, of the same age group as the contributor, as set out in the actuarial valuation report laid before Parliament in accordance with section 56 of the Act, taking into account the mortality projection factors set out in that report, which average is weighted in accordance with Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Actuarial Assumptions Sections 68-70 the benefits paid to contributors in relation to a disability and to contributors other than in relation to a disability, where (i) the rates of mortality for contributors who receive benefits in relation to a disability are the weighted averages of the rates for disabled officers and disabled non-commissioned members, for all ages as set out in the report, where the weighting is in accordance with the aggregate pay of officers and non-commissioned members in continuing, fulltime military service, and (ii) the rates of mortality for contributors who receive benefits that are not in relation to a disability are the weighted averages of the rates for non-disabled officers and non-disabled non-commissioned members, as set out in the report, where the weighting is the same as in subparagraph (i); (b) the rates of mortality of surviving spouses are those set out for spouses in the actuarial valuation report laid before Parliament in accordance with section 56 of the Act, taking into account the mortality projection factors set out in the report; and (c) the rates of divorce shall be those established by the Superintendent of Financial Institutions in accordance with statistics on divorce published by Statistics Canada. (2) For the purposes of subsection (1), the actuarial valuation referred to in that subsection is the most recent actuarial valuation report, or, where the most recent actuarial valuation report was tabled less than two months before the day on which the contributor made an election, the previously tabled report. SOR/94-276, s. 1. 69 For the purposes of the determinations referred to in sections 66 and 67, the rates of interest set out in the Recommendations for the Computation of Transfer Values from Registered Pension Plans, published by the Canadian Institute of Actuaries, effective September 1, 1993, shall be the rates in respect of fully indexed pensions. SOR/94-276, s. 1. Revision or Revocation of the Election 70 (1) A contributor who has made an election may revise the level of reduction where Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Revision or Revocation of the Election Sections 70-71 (a) the contributor received, in writing, from a member of the Canadian Forces or person employed in the public service whose ordinary duties included the giving of advice respecting the election, materially erroneous or misleading information regarding the amount of the reduction of the contributor’s annuity or the amount of the immediate annual allowance to which the spouse would be entitled; or (b) the amount of the annuity that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made. (2) A contributor may revoke an election where (a) the contributor received materially erroneous or misleading information referred to in paragraph (1)(a); or (b) the amount of the annuity that is payable to the contributor is adjusted in accordance with the Pension Benefits Division Act after the day on which the election was made. (3) The revision of the level of reduction or the revocation of the election shall be in writing and shall be delivered to the Minister or to the person designated by the Minister (a) within three months after the day on which a written notice containing the correct information is sent to the contributor; or (b) within three months after the day on which the annuity is adjusted in accordance with the Pension Benefits Division Act. (4) A revision of the level of reduction or a revocation of the election is effective on the day on which it is placed in the course of delivery in accordance with subsection (3). SOR/94-276, s. 1; SOR/2016-64, s. 51(E). 71 An election ceases to have effect on the earliest of (a) the day on which the spouse dies, (b) the day on which the annulment of the marriage of the contributor and the spouse takes effect, and (c) the day on which the divorce between the contributor and the spouse takes effect. SOR/94-276, s. 1. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Canadian Forces Supplementary Death Benefits Effective Dates of Reduction Sections 72-76 Effective Dates of Reduction 72 (1) Subject to subsection (2), the amount of the reduction of a contributor’s annuity, calculated in accordance with section 66, shall be subtracted from the monthly instalments of the annuity payable to the contributor, effective on the first day of the second month after the month in which the election is made. (2) Where a contributor has revised the level of reduction pursuant to subsection 70(1), the revised amount of the reduction shall be subtracted from the monthly instalments of the annuity payable to the contributor, effective on the first day of the month after the month in which the revision was made. SOR/94-276, s. 1. Revocation 73 For the purposes of subsection 25.1(4) of the Act, an election made by a contributor is deemed to be revoked on the day on which the contributor is required to contribute to the Superannuation Account pursuant to subsection 5(1) of the Act. SOR/94-276, s. 1. Termination of Reduction 74 Where an election is revoked pursuant to subsection 70(2), ceases to have effect pursuant to section 71, or is deemed to be revoked pursuant to section 73, the reduction ceases on the first day of the month in which the election is revoked or ceases to have effect. SOR/94-276, s. 1. Surviving Spouse Allowance 75 The immediate annual allowance to which a spouse is entitled on the death of the contributor who had made an election is equal to an amount determined in accordance with clause 66(1)(b)(ii)(B), if paragraph 66(1)(b) were read without reference to supplementary benefits payable under Part III of the Act. SOR/94-276, s. 1. Reconsideration Under Subsection 93(1) of the Act 76 (1) A request for a reconsideration under subsection 93(1) of the Act shall be made in writing to the Minister and shall set out Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations Reconsideration Under Subsection 93(1) of the Act Section 76 (a) the name and service or pension number of the member or former member of the regular force or of the reserve force in respect of whose service the benefit or entitlement to benefit arises; (b) details of the decision to be reconsidered; and (c) a statement of the facts that form the basis of, and the grounds for, the request. (2) If the person making the request has failed to provide sufficient information to enable the Minister to reconsider the decision, the Minister may request additional information. (3) The person shall provide the requested information no later than 30 days after the date of the request. (4) The Minister shall allow a reasonable extension of the time period if the person is able to establish that they were unable to provide the requested information within the time period due to circumstances beyond their control. SOR/2016-64, s. 42. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE I SCHEDULE I (Subsections 45(7) and (8)) PART I Column I Column II Age Annual Contribution per $2,000 of Basic Benefit $8.07 $8.31 $8.56 $8.83 $9.11 $9.40 $9.70 $10.01 $10.34 $10.69 $11.05 $11.42 $11.81 $12.22 $12.65 $13.10 $13.58 $14.07 $14.59 $15.13 $15.69 $16.29 $16.91 $17.56 $18.25 $18.97 $19.72 Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE I Column I Column II Age Annual Contribution per $2,000 of Basic Benefit $20.52 $21.35 $22.23 $23.14 $24.11 $25.13 $26.20 $27.34 $28.53 $29.80 $31.14 $32.58 $34.12 $35.80 $37.65 $39.77 $42.02 $44.40 $46.92 PART II Column I Column II Age Monthly Contribution per $2,000 of Basic Benefit $0.73 $0.75 $0.77 $0.79 $0.82 $0.85 $0.88 Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE I Column I Column II Age Monthly Contribution per $2,000 of Basic Benefit $0.91 $0.94 $0.97 $1.00 $1.03 $1.07 $1.11 $1.15 $1.19 $1.24 $1.29 $1.34 $1.39 $1.44 $1.49 $1.55 $1.61 $1.67 $1.74 $1.81 $1.89 $1.97 $2.05 $2.14 $2.23 $2.32 $2.42 $2.53 $2.65 Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE I Column I Column II Age Monthly Contribution per $2,000 of Basic Benefit $2.77 $2.90 $3.04 $3.20 $3.38 $3.57 $3.77 $3.98 NOTE: In this Schedule, Age refers to the age of the participant on the thirtieth day after the day on which the participant ceases to be a member of the regular force. SOR/92-717, s. 6. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II SCHEDULE II (Section 56) FORM 1 Government of Canada Document Issued as Evidence Th an Elective Participant Under Pa perannuation Act This Document is issued to (Name) (Referred to herein as “the participant”) (Address) as evidence that the participant, who is a participant under P be a member of the regular force on the day of subject to all the obligations applicable to the participant und BENEFITS 1.1 The benefit payable in the event of the death of the parti (a) on the April 1 or October 1 that first follows each birth day, the benefit will be reduced by ten percent; or (b) the participant may elect, by completing and forward election is irrevocable. 1.2 The benefit payable will never be less than $5,000 if the years of age. CONTRIBUTIONS 2.1 Payment of the benefit is subject to the payment of con one tenth of the contribution payable for each year in excess tion will be made each year on the April 1 or October 1 that fi pant’s sixty-first birthday. 2.2 An additional reduction of $0.50 per month will be ma which the participant attains 65 years of age. 2.3 If the participant has elected to reduce the benefit to $5 mentioned in section 2.2, and no contribution is payable ther 2.4 Contributions will be deducted in equal monthly instalm under the Canadian Forces Superannuation Act or the Defenc BENEFICIARY 3.1 The benefit is payable to (a) any named beneficiary; or (b) if the named beneficiary does not survive the particip estate. 3.2 Where a benefit was payable to the participant’s survivi that spouse unless (a) that spouse does not survive the participant; (b) the participant names the estate as the beneficiary; or (c) the participant names another beneficiary. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II 3.3 The payment of the benefit is subject to proof of the d claiming to be the beneficiary. DATE OF BIRTH 4 Proof that the date of birth of the participant was the RE-EMPLOYMENT OR REAPPOINTMENT 5.1 This document ceases to have any effect and the benefi the participant becomes a participant under Part II of the Pu employed in the public service. 5.2 If the annuity or pension, as the case may be, of the part (a) because the participant is re-employed in the public se (b) because the participant is appointed to the public serv (c) for any other reason, the contributions required to be paid will be deducted from lowances, as the case may be, or, if that is not possible, a n that the participant is a participant under Part II of the Cana under which, and the circumstances in which, contributions a APPLICATION OF ACT AND REGULATIONS 6.1 The provisions of Part II of the Canadian Forces Super Regulations apply in the same manner and to the same exten 6.2 If there is a conflict between the provisions of Part II of th Forces Superannuation Regulations and the provisions of th prevail. day of ISSUED this , 19 APPENDIX A Form 1 Election to Reduce Benefit to $5,00 I, , hereby irrevocably elect to red der Part II of the Canadian Forces Superannuation Act. I understand that the contribution required until the April 1 fifty cents ($0.50) per month and that no contribution will be will take effect on the first day of the month following its rece Signed (witness) Date Signed Date This form is to be forwarded to: The Director of Pay Services (DPS) National Defence Headquarters Ottawa, Ontario K1A 0K2 Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II FORM 2 Government of Canada Document Issued as Evidence Th an Elective Participant Under Pa perannuation Act This Document is issued to (Name) (Referred to herein as “the participant”) (Address) as evidence that the participant, who is a participant under P be a member of the regular force on the day of date”), and that on the day of , 19 der that Part and as such is entitled to all the benefits and sub that Part. BENEFITS 1 The benefit payable in the event of the death of the partici amount for every year in excess of 60 years of age attained b CONTRIBUTIONS 2.1 Payment of benefits is subject to the payment of contrib in advance for the period of one year beginning on the thi is payable annually thereafter in advance, subject to excess of 60 years of age attained by the participant, the fi payable on the day of , 19 and su 2.2 A grace period of 30 days is allowed for the payment of period, any contribution then overdue will be deducted from 2.3 In the event of failure to pay any contribution in full be respect of the participant thereupon ceases, without any righ 2.4 The payment of contributions is to be made to the Rece in Canadian funds at Ottawa, Canada. BENEFICIARY 3.1 The benefit is payable to (a) any named beneficiary; or (b) if the named beneficiary does not survive the particip estate. 3.2 Where a benefit was payable to the participant’s survivi that spouse unless (a) that spouse does not survive the participant; (b) the participant names the estate as the beneficiary; or (c) the participant names another beneficiary. 3.3 The payment of the benefit is subject to proof of the d claiming to be the beneficiary. DATE OF BIRTH 4 Proof that the date of birth of the participant was the RE-EMPLOYMENT OR REAPPOINTMENT Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II 5 This document ceases to have any effect and the benefit d which the participant ceases to be an elective participant an under Part II of the Public Service Superannuation Act. APPLICATION OF ACT AND REGULATIONS 6.1 The provisions of Part II of the Canadian Forces Super Regulations apply as if those provisions were set out in this d 6.2 If there is a conflict between the provisions of Part II of th Forces Superannuation Regulations and the provisions of th prevail. ISSUED this day of , 19 SOR/92-717, s. 6; SOR/97-255, s. 4(E); SOR/2016-64, s. 51(E). Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II (French) ANNEXE II (article 56) FORMULE 1 Gouvernement du Canada Document attestant que la pers participant volontaire aux terme pension de retraite des Forces ca Le présent document est délivré à (nom) (ci-après nommé « le participant ») (adresse) pour attester que, comme participant aux termes de la par diennes, il a cessé d’être membre de la force régulière le les prestations et est assujetti à toutes les obligations appl Forces canadiennes. PRESTATIONS 1.1 La prestation payable au décès du participant est de a) la prestation est réduite de dix pour cent le 1er avril ou l anniversaire de naissance du participant, à compter de son b) le participant peut choisir de ramener la prestation à 5 choix est irrévocable. 1.2 La prestation payable n’est jamais inférieure à 5 000 $, ans. CONTRIBUTIONS 2.1 Le paiement de la prestation est assujetti au paiement réduction d’un dixième de ce montant pour chaque année de le 1er avril ou le 1er octobre, selon la première de ces dates compter de son 61e anniversaire de naissance. 2.2 Une réduction supplémentaire de 0,50 $ par mois est eff dates qui suit le 65e anniversaire de naissance du participant. 2.3 Lorsque le participant a choisi de ramener sa prestation date mentionnée à l’article 2.2, après quoi aucune contributio 2.4 Les contributions sont retenues par versements mensue aux termes de la Loi sur la pension de retraite des Forces can services de défense, selon le cas. BÉNÉFICIAIRE 3.1 La prestation est payable : a) à tout bénéficiaire désigné; b) si le bénéficiaire désigné ne survit pas au participant o participant. 3.2 Si une prestation était payable au conjoint survivant du p à celui-ci à moins que, selon le cas : a) il ne survive pas au participant; Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II (French) b) le participant ne désigne sa succession à titre de bénéfi c) le participant ne désigne un autre bénéficiaire. 3.3 Avant de payer la prestation, le décès du participant e doivent être prouvés. DATE DE NAISSANCE 4 La preuve que la date de naissance du participant était le RÉEMPLOI OU NOUVELLE NOMINATION 5.1 Le présent document cesse d’être valable et la prestatio le participant devient un participant aux termes de la partie II est activement employé dans la fonction publique. 5.2 Dans le cas où l’annuité ou la pension du participant est a) soit parce qu’il est réemployé dans la fonction publique b) soit parce qu’il est nommé à la fonction publique ou s’e c) soit pour toute autre raison, les contributions dont le participant est redevable sont rete selon le cas, et, si cela est impossible, un nouveau documen termes de la partie II de la Loi sur la pension de retraite des des contributions et des prestations. APPLICATION DE LA LOI ET DU RÈGLEMENT 6.1 La partie II de la Loi sur la pension de retraite des Forces Forces canadiennes s’appliquent de la même manière et da cées dans le présent document. 6.2 Les dispositions de la partie II de la Loi sur la pension pension de retraite des Forces canadiennes l’emportent sur le Délivré le jour de APPENDICE A (formule 1) Option ramenant la prestation à 5 0 Je, , choisis irrévocablem mentaire payable aux termes de la partie II de la Loi sur la pe Je reconnais que je devrai verser une contribution de 0,50 $ mière de ces dates qui suit mon 65e anniversaire de naissa m’être exigée. Je reconnais également que ce choix prend e général de la Défense nationale. Signé (témoin) Date Signé Date Cette formule doit être transmise au : Directeur, Service de la solde (DS Solde) Quartier général de la Défense nationale Ottawa (Ontario) K1A 0K2 Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II (French) FORMULE 2 Gouvernement du Canada Document attestant que la perso cipant volontaire aux termes de sion de retraite des Forces canad Le présent document est délivré à (nom) (ci-après nommé « le participant ») (adresse) pour attester que, comme participant aux termes de la par diennes, il a cessé d’être membre de la force régulière le de cessation ») et que le jour de 19 participant et, à ce titre, il a droit à toutes les prestations et de cette partie. PRESTATIONS 1 La prestation payable en cas de décès du participant est d ce montant pour chaque année au-delà des 60 ans du particip CONTRIBUTIONS 2.1 Le paiement de la prestation est assujetti au versement $ payable d’avance pour une période d’un an com suite, une contribution annuelle de $ payable à l’ava tant pour chaque année de l’âge du participant ultérieur à 6 contribution payable le jour de 19 lement par la suite. 2.2 Un sursis de 30 jours est accordé pour le paiement de toute contribution alors échue est déduite de la prestation pa 2.3 En cas de défaut de payer une contribution en entier ava du participant cesse, sans droit de remise en vigueur. 2.4 Le paiement des contributions doit être fait au receveur monnaie canadienne, à Ottawa (Canada). BÉNÉFICIAIRE 3.1 La prestation est payable : a) à tout bénéficiaire désigné, b) si le bénéficiaire désigné ne survit pas au participant o participant. 3.2 Si une prestation était payable au conjoint survivant payable à celui-ci à moins que, selon le cas : a) il ne survive pas au participant, b) le participant ne désigne sa succession à titre de bénéfi c) le participant ne désigne un autre bénéficiaire. 3.3 Avant de payer la prestation, le décès du participant et doivent être prouvés. DATE DE NAISSANCE 4 La preuve que la date de naissance du participant était le RÉEMPLOI OU NOUVELLE NOMINATION Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE II (French) 5 Le présent document cesse d’être valable et la prestation participant cesse d’être un participant volontaire et devient u de la partie II de la Loi sur la pension de la fonction publique. APPLICATION DE LA LOI ET DU RÈGLEMENT 6.1 La partie II de la Loi sur la pension de retraite des Forces Forces canadiennes s’appliquent de la même manière et da cées dans le présent document. 6.2 Les dispositions de la partie II de la Loi sur la pension pension de retraite des Forces canadiennes l’emportent sur le Délivré ce jour de DORS/92-717, art. 6; DORS/97-255, art. 4(A); DORS/2016-64, art. 51(A). Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III SCHEDULE III (Section 38) FORM CFSA 100 Canadian Forces Superannuation Election To Pay for Prior Pension Annuity or Pension Drawn durin (This election must be completed and forwarded to a comm within the prescribed time limit.) PART I Election To Pay for Pensionable Se Personal information of contributor making SECTION A (Rank) (Given Names) (Last Name) (Service Number) A contributor making an election to pay fo section C. SECTION B 1 I elect, under paragraph 6(b) or subsection 42(1) or 43 (indicate choice in the appropriate box): ☐ (a) all my pensionable service; ☐ (b) part of my pensionable service, the type and pe (If the election relates to only a part of a particular typ most recent part of that service.): I will make payment in the following manner (choose o priate box): ☐ (a) by a lump sum payment; ☐ (b) by a lump sum payment of $ , the balan on the first day of the month following the month in amount required to pay for the service and interest is fu ☐ (c) by monthly instalments of $ , starting o this election is made and continuing until the total amo I understand that the total amount to pay for the service will b Signed at (Place) on (day) (month) (year) (Signature of Contributor) Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III Witnessed as to signature of contributor by: (Name of Witness, printed in full) (Signature of Witness) A regular force member who became a con pensionable reserve force service under cla Act, as adapted by subsection 12.2(2) of the SECTION C This election is for all of the contributor’s pensionable reser 7(1)(g) of the Act, as adapted by subsection 12.4(1) of the Ca the full amount for this service and any related benefit will be 1 I understand that the estimated full amount to pay for be subject to adjustment under the Canadian Forces Su ☐ (a) I elect to pay the full amount and I acknowledge the estimated amount indicated above, I will pay the ve ☐ (b) I opt, under paragraph 7(1)(g) of the Act as adapt ation Regulations, to pay the lesser amount of $ amount at a later date and that my benefits will be prop 2 I will make payment in the following manner (choose o priate box): ☐ (a) by a lump sum payment; , the balan ☐ (b) by a lump sum payment of $ on the first day of the month following the month in amount required to pay for the service and interest is fu , starting o ☐ (c) by monthly instalments of $ this election is made and continuing until the total amo Signed at (Place) on (day) (month) (year) (Signature of Contributor) Witnessed as to signature of contributor by: (Name of Witness, printed in full) (Signature of Witness) PART II Election To Repay Annuity or Annu Period of Service in the Reserve Fo Personal information of contributor making the election (Rank) Current to June 20, 2022 Last amended on June 1, 2016 (Given Names) (Last Name) Canadian Forces Superannuation Regulations SCHEDULE III (Service Number) To be completed by a contributor who is a regular force m lowance under Part I of the Canadian Forces Superannuation contributor is making an election to pay. I elect, under subsection 41(4) of the Canadian Forces Supe Forces Superannuation Regulations, to repay the part of the Act during the period of reserve force service for which I am I will make payment, in a lump sum, no later than 120 days a Signed at on (Place) (day) (month) (year) (Signature of Contributor) Witnessed as to signature of contributor by: (Name of Witness, printed in full) (Signature of Witness) PARTS III AND IV [Repealed, SOR/2016-64, s. 43] CFSA 102 [Repealed, SOR/2016-64, s. 44] Canadian Forces Superannuation Election To Surrender Annuity o lic Service Superannuation Act o lice Superannuation Act Personal information of contributor making the election (Rank) (Given Names) (Last Name) (Service Number) 1 I elect, in respect of my pensionable service described Act, to surrender my right to an annuity or annual allow ☐ (a) the Public Service Superannuation Act; ☐ (b) the Royal Canadian Mounted Police Superannua I understand that in so electing I, or any person to whom a indicated Act, in respect of this service, will cease to be en 2 I will pay any amount remaining unpaid for the above payment and indicate choice in the appropriate box): ☐ (a) by lump sum payment; Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III ☐ (b) by lump sum payment of $ , the ba ing on the first day of the month following the month amount required to pay for the service and interest is fu ☐ (c) by monthly instalments of $ star which this election is made and continuing until the tot paid. I understand that the above plan of payment, will be veri Forces Superannuation Act. Signed at on (Place) (day) (month) (year) (Signature of Contributor) Witnessed as to signature of contributor by: (Name of Witness, printed in full) (Signature of Witness) CFSA 103 CFSA 105 [Repealed, SOR/2016-64, s. 46] FORM CFSA 106 Canadian Forces Superannuation Surrender of Right To Count Pen (To be completed by a contributor who does not wish in excess of 3 months in respect of which no pay was the Canadian Forces Superannuation Act and s. 11(2.2 election must be signed within 90 days after the end o contributor is required to resume making contributions completed for each period in excess of 3 months in resp Personal information of contributor making the election (Rank) (Given Names) (Last Name) (Service Number) 1 I elect not to count as pensionable service the period fro (day) (month) (year) , both dates inclusive, which is the portion of a period of which pay was not authorized to be paid to me because Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III The entire period of service for which pay was not auth tions must be paid, is the period from (d . (day) (month) (year) I understand that the period of service described in se NOT be counted as pensionable service for computing Signed at (Place) on (day) (month) (year) (Signature of Contributor) Witnessed as to signature of contributor by: (Name of Witness, printed in full) (Signature of Witness) CFSA 107 [Repealed, SOR/2016-64, s. 48] CFSA 108 [Repealed, SOR/92-717, s. 7] SOR/92-717, ss. 7, 10; SOR/95-569, s. 4; SOR/95-570, ss. 3, 5, 6(F) to 12(F); SOR/2001-76, s. 8; Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III (French) ANNEXE III (article 38) FORMULE LPRFC 100 Loi sur la pension de retraite des Choix de contribuer pour du se pension/Choix de rembourser l pour la période de service accom (La présente formule de choix, dûment remplie, doit être tran sonne désignée par le ministre.) PARTIE I Choix de payer pour le service ouv SECTION A Renseignements personnels sur le contribut (grade) (prénoms) (nom de famille) (numéro matricule) SECTION B 1 Contributeur qui fait le choix de payer pour section C. Je choisis, en vertu de l’alinéa 6b) ou des paragraphes canadiennes, de payer pour (cocher la case appropriée) ☐ a) tout mon service ouvrant droit à pension; ☐ b) une partie de mon service ouvrant droit à pensio choix sont mentionnés ci-dessous (si le choix porte seu buteur ne peut choisir que la partie la plus récente de ce J’effectuerai le paiement de la manière suivante (chois priée) : ☐ a) en une somme globale; ☐ b) en une somme globale de $, le solde de premier jour du mois suivant le mois au cours duquel cessaire pour payer le service et les intérêts soit entière ☐ c) par mensualités de $ à compter du prem choix est fait jusqu’à ce que la somme totale nécessai sée. Je comprends que la somme totale à verser pour le service s tu de la Loi. Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III (French) Signé à le (lieu) (jour) (mois) (année) (signature du contributeur) Témoin attestant la signature du contributeur : (nom du témoin en lettres moulées et au complet) (signature du témoin) Membre de la force régulière qui est devenu fait le choix de payer pour le service dans la sions 6b)(ii)(G) ou (H) de la Loi sur la pen adaptée par le paragraphe 12.2(2) du Règlem SECTION C Ce choix concerne tout le service dans la force de réserve ou de l’alinéa 7(1)g) de la Loi sur la pension de retraite des Forc 12.4(1) du Règlement sur la pension de retraite des Forces ca à la somme totale correspondant au service et toute prestatio 1 Je comprends que la somme totale estimative à payer fera l’objet d’un rajustement en vertu de la Loi sur la appropriée) : ☐ a) je choisis de payer la somme totale et je prends tion, est différente de la somme totale estimative indiqu ☐ b) j’opte, en vertu de l’alinéa 7(1)g) de la Loi sur la p adaptée par le paragraphe 12.4(1) du Règlement sur la $; je comprend ment d’une somme inférieure à ultérieure et que mes prestations seront réduites propo 2 J’effectuerai le paiement de la manière suivante (chois priée) : ☐ a) en une somme globale; $, le solde de ☐ b) en une somme globale de premier jour du mois suivant le mois au cours duquel cessaire pour payer le service et les intérêts soit entière ☐ c) par mensualités de $ à compter du pre choix est fait jusqu’à ce que la somme totale nécessair sée. Signé à le (lieu) (jour) (mois) (année) (signature du contributeur) Témoin attestant la signature du contributeur : (nom du témoin en lettres moulées et au complet) (signature du témoin) Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III (French) PARTIE II Choix de rembourser l’annuité ou la période de service dans la force Renseignements personnels sur le contributeur qui fait le cho (grade) (prénoms) (nom de famille) (numéro matricule) À remplir par un contributeur qui est membre de la force rég en vertu de la partie I de la Loi sur la pension de retraite de force de réserve pour laquelle il fait le choix de payer. Je choisis, au titre du paragraphe 41(4) de la Loi sur la pensio tée par l’article 8.4 du Règlement sur la pension de retraite d té ou de l’allocation annuelle qui m’a été versée en vertu de c pour laquelle je fais le choix de payer. Je paierai en une somme globale au plus tard le cent vingtiè due. Signé à le (lieu) (jour) (mois) (année) (signature du contributeur) Témoin attestant la signature du contributeur : (nom du témoin en lettres moulées et au complet) (signature du témoin) PARTIES III ET IV [Abrogées, DORS/2016-64, art. 43] LPRFC 102 [Abrogée, DORS/2016-64, art. 44] Loi sur la pension de retraite des Option de renoncer à une annuit par la Loi sur la pension de la Fo pension de retraite de la Gendar Renseignements personnels sur le contributeur qui fait le cho (grade) (prénoms) (nom de famille) (numéro matricule) Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III (French) Je choisis, à l’égard de mon service ouvrant droit à pe retraite des Forces canadiennes, de renoncer à mon dro (cocher la case) : ☐ a) de la Loi sur la pension de la fonction publique; ☐ b) de la Loi sur la pension de retraite de la Gendarm Je sais qu’en faisant un tel choix, je cesserai d’avoir droit même pour toute personne à qui une prestation aurait pu indiquée. 2 Je paierai toute somme qui demeure impayée pour ce seulement et cocher la case appropriée) : ☐ a) en une somme globale; $, le solde de ☐ b) en une somme globale de premier jour du mois suivant le mois au cours duquel cessaire pour payer le service et les intérêts soit entière ☐ c) par mensualités de $ à compter du prem choix est fait jusqu’à ce que la somme totale nécessai sée. Je comprends que le plan de paiement indiqué ci-dessus s de la Loi sur la pension de retraite des Forces canadiennes Signé à le (lieu) (jour) (mois) (année) (signature du contributeur) Témoin attestant la signature du contributeur : (nom du témoin en lettres moulées et au complet) (signature du témoin) LPRFC 103 LPRFC 105 [Abrogée, DORS/2016-64, art. 46] FORMULE LPRFC 106 Loi sur la pension de retraite des Renonciation au droit de compte service ouvrant droit à pension (La formule doit être remplie par le contributeur qui ne service qui dépasse 3 mois pour laquelle le versement d solde), conformément au paragraphe 6.1(1) de la Loi su graphe 11(2.2) du Règlement sur la pension de retraite Current to June 20, 2022 Last amended on June 1, 2016 Canadian Forces Superannuation Regulations SCHEDULE III (French) 90 jours qui suivent la date d’expiration de la période o à verser des contributions en vertu de la Loi sur la pens de ces dates. Une formule distincte est requise pour ch d’aucune solde n’a été autorisé.) Renseignements personnels sur le contributeur qui fait le cho (grade) (prénoms) (nom de famille) (numéro matricule) 1 Je choisis de ne pas compter comme service et se termina (jour) (mois) (année) ces deux dates comprises, qui est la partie d’une pério versement d’aucune solde n’a été autorisé parce que (e La période indiquée ci-dessous correspond à toute la p n’a été autorisé, y compris les trois premiers mois pour du (jour) (mois) (année) au Je comprends que la période de service mentionnée à comptée comme service ouvrant droit à pension aux fi régime de la Loi sur la pension de retraite des Forces ca Signé à le (lieu) (jour) (mois) (année) (signature du contributeur) Témoin attestant la signature du contributeur : (nom du témoin en lettres moulées et au complet) (signature du témoin) LPRFC 107 [Abrogée, DORS/2016-64, art. 48] CFSA 108-F [Abrogée, DORS/92-717, art. 7] DORS/92-717, art. 7 et 10; DORS/95-569, art. 4; DORS/95-570, art. 3, 5 et 6 à 12(F); DORS/200 Current to June 20, 2022 Last amended on June 1, 2016

CONSOLIDATION Canadian Turkey Marketing Quota Regulations, 1990 SOR/90-231 Current to June 20, 2022 Last amended on February 9, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on February 9, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on February 9, 2022 TABLE OF PROVISIONS Regulations Respecting the Establishment of a Quota System by which Quotas Are Assigned by Provincial Commodity Boards to Turkey Producers for the Marketing of Turkey in Interprovincial and Export Trade Short Title Interpretation Application Marketing Prohibitions Quotas Allotments Periodic Allotments Overmarketing Information SCHEDULE Current to June 20, 2022 Last amended on February 9, 2022 ii Registration SOR/90-231 April 18, 1990 FARM PRODUCTS AGENCIES ACT Canadian Turkey Marketing Quota Regulations, 1990 Whereas the Governor in Council has, by the Canadian Turkey Marketing Agency Proclamation, C.R.C., c. 647, established the Canadian Turkey Marketing Agency pursuant to subsection 16(1) of the Farm Products Marketing Agencies Act; Whereas the Canadian Turkey Marketing Agency has been empowered to implement a marketing plan pursuant to the Canadian Turkey Marketing Agency Proclamation; Whereas, pursuant to subsection 22(3) of the said Act, the Canadian Turkey Marketing Agency has granted authority to provincial Commodity Boards to perform, on behalf of the Agency, the function of allotting and administering quotas for the marketing of turkey in interprovincial or export trade, and the Governor in Council has approved that grant of authority by Order in Council P.C. 1990-248 of February 15, 1990*; Whereas the proposed Regulations respecting the establishment of a quota system by which quotas are assigned by provincial Commodity Boards to turkey producers for the marketing of turkey in interprovincial and export trade, annexed hereto, are regulations of a class to which paragraph 7(1)(d) of the said Act applies by reason of section 2 of the Agencies’ Orders and Regulations Approval Order, C.R.C., c. 648, and have been submitted to the National Farm Products Marketing Council pursuant to paragraph 22(1)(f) of the said Act; Whereas the National Farm Products Marketing Council is satisfied, pursuant to paragraph 7(1)(d) of the said Act, that the proposed Regulations are necessary for the implementation of the marketing plan that the Canadian Turkey Marketing Agency is authorized to implement, and has approved the proposed Regulations on March 28, 1990; * Not published in the Canada Gazette Part II Current to June 20, 2022 Last amended on February 9, 2022 Canadian Turkey Marketing Quota Regulations, 1990 And Whereas the Canadian Turkey Marketing Agency has taken into account the factors set out in paragraphs 4(1)(c) to (h) of Part II of the schedule to the Canadian Turkey Marketing Agency Proclamation, C.R.C., c. 647, and is satisfied, pursuant to subsection 4(2) of that Part, that the size of the market for turkeys has changed significantly in relation to the total production of Canada over a period of five years immediately preceding the effective date of the marketing plan; Therefore, the Canadian Turkey Marketing Agency, pursuant to paragraph 22(1)(f) of the Farm Products Marketing Agencies Act and section 2 of Part II of the schedule to the Canadian Turkey Marketing Agency Proclamation, C.R.C., c. 647, hereby revokes the Canadian Turkey Marketing Quota Regulations, C.R.C., c. 661, and makes the annexed Regulations respecting the establishment of a quota system by which quotas are assigned by provincial Commodity Boards to turkey producers for the marketing of turkey in interprovincial and export trade, in substitution therefor, effective May 2, 1990. London, Ontario, April 12, 1990 Current to June 20, 2022 Last amended on February 9, 2022 Regulations Respecting the Establishment of a Quota System by which Quotas Are Assigned by Provincial Commodity Boards to Turkey Producers for the Marketing of Turkey in Interprovincial and Export Trade Short Title 1 These Regulations may be cited as the Canadian Turkey Marketing Quota Regulations, 1990. Interpretation 2 In these Regulations, Agency means the Canadian Turkey Marketing Agency; (Office) assign, in respect of a quota, includes its transfer, increase, decrease or re-assignment; (attribuer) breeder allotment means the quantity of breeder turkey that a producer is authorized by a Commodity Board to market in interprovincial or export trade during a control period less any quantity of breeder turkey that the producer markets in intraprovincial trade during the control period; (allocation de dindon de reproduction) breeder turkey means a female turkey that has produced an egg or a male turkey that has produced semen; (dindon de reproduction) broiler allotment means the quantity of broiler turkey that a producer is authorized by a Commodity Board to market in interprovincial or export trade during a control period less any quantity of broiler turkey that the producer markets in intraprovincial trade during the control period; (allocation de dindon à griller) broiler turkey means a turkey not exceeding 13.6 pounds live weight that has not produced an egg or semen; (dindon à griller) Commodity Board means, in the Province of (a) Ontario, The Ontario Turkey Producers’ Marketing Board, Current to June 20, 2022 Last amended on February 9, 2022 Canadian Turkey Marketing Quota Regulations, 1990 Interpretation Section 2 (b) Quebec, the Fédération des producteurs de volailles du Québec, (c) Nova Scotia, the Nova Scotia Turkey Marketing Board, (d) New Brunswick, the New Brunswick Turkey Marketing Board, (e) Manitoba, The Manitoba Turkey Producers’ Marketing Board, (f) British Columbia, the British Columbia Turkey Marketing Board, (g) Alberta, the Alberta Turkey Growers’ Marketing Board, (h) Saskatchewan, the Saskatchewan Turkey Producers’ Marketing Board; (Office de commercialisation) control period means the period set out in the heading of the schedule; (période réglementée) federal quota means the quantity of turkey that a producer is authorized by a Commodity Board, pursuant to the grant of authority approved by Order in Council P.C. 1990-248 of February 15, 19901, to market in interprovincial or export trade during a control period less any quantity of turkey that the producer markets in intraprovincial trade during the control period; (contingent fédéral) hen allotment means the quantity of hen turkey that a producer is authorized by a Commodity Board to market in interprovincial or export trade during a control period less any quantity of hen turkey that the producer markets in intraprovincial trade during the control period; (allocation de dindon femelle) hen turkey means a turkey exceeding 13.6 pounds live weight but not exceeding 21.6 pounds live weight that has not produced an egg or semen; (dindon femelle) marketing, in relation to turkey, means selling, offering for sale and buying, pricing, assembling, packing, processing, transporting, storing and reselling, whether in whole or in processed form, and includes marketing by or on behalf of a producer; (commercialisation) producer means any person engaged in the production of turkey in Canada; (producteur) Not published in the Canada Gazette Part II Current to June 20, 2022 Last amended on February 9, 2022 Canadian Turkey Marketing Quota Regulations, 1990 Interpretation Sections 2-4 provincial quota means the quantity of turkey that a producer is authorized by a Commodity Board to market in intraprovincial trade during a control period less any quantity of turkey that the producer markets in interprovincial or export trade during the control period; (contingent provincial) tom allotment means the quantity of tom turkey that a producer is authorized by a Commodity Board to market in interprovincial or export trade during a control period less any quantity of tom turkey that the producer markets in intraprovincial trade during the control period; (allocation de dindon mâle) tom turkey means a turkey exceeding 21.6 pounds live weight that has not produced an egg or semen; (dindon mâle) turkey means any turkey, male or female, live or slaughtered, of any size, and includes any part of any turkey. (dindon) SOR/2017-71, s. 1. Application 3 (1) Subject to subsection (2), these Regulations apply to the marketing of turkey in interprovincial or export trade. (2) These Regulations do not apply to the marketing of turkey poults that are less than 10 days old. Marketing Prohibitions 4 (1) No producer in a province shall market turkey in interprovincial or export trade unless a federal quota has been assigned to that producer by the Commodity Board of that province. (2) No producer in a province shall market turkey in interprovincial or export trade during a control period in excess of the federal quota assigned to that producer by the Commodity Board of that province in respect of that control period. (3) No producer shall market turkey in interprovincial or export trade Current to June 20, 2022 Last amended on February 9, 2022 Canadian Turkey Marketing Quota Regulations, 1990 Marketing Prohibitions Sections 4-5 (a) during a control period in excess of any breeder, broiler, hen or tom allotment assigned to that producer in respect of that control period; or (b) during a portion of a control period in excess of any periodic breeder, broiler, hen or tom allotment assigned to that producer in respect of that portion of the control period. Quotas 5 (1) Subject to subsections (2) to (4), the Commodity Board of a province shall assign federal quotas to producers in that province on the same terms and conditions and in the same manner as the Commodity Board assigns provincial quotas. (2) The Commodity Board of a province shall assign federal quotas to producers in that province in respect of a control period in such a manner that the number of pounds of turkey produced in that province and authorized by the Commodity Board to be marketed in interprovincial and export trade or in intraprovincial trade during that control period and the number of pounds of turkey produced in the province and anticipated to be marketed during the same control period other than as authorized by the Commodity Board do not exceed the number of pounds of turkey set out in the schedule for that province. (3) Where, in respect of a control period, the Commodity Board of a province assigns a federal quota to a person in that province who previously had not been assigned a federal quota or increases a federal quota, the Commodity Board shall do so in such a manner that the number of pounds of turkey produced in that province and authorized by the Commodity Board to be marketed in interprovincial and export trade or in intraprovincial trade during that control period and the number of pounds of turkey produced in the province and anticipated to be marketed during the same control period other than as authorized by the Commodity Board do not exceed the number of pounds of turkey set out in the schedule for that province. (4) In respect of the control period beginning on May 1, 1990 and ending on April 30, 1991, the Commodity Board of a province shall assign a federal quota to each producer in that province who on May 1, 1990 was entitled to a quota allotted by the Agency pursuant to the Canadian Turkey Marketing Quota Regulations, and the federal quota assigned to the producer shall, on May 2, 1990, be equal to the quota to which the producer was entitled as of May 1, 1990. Current to June 20, 2022 Last amended on February 9, 2022 Canadian Turkey Marketing Quota Regulations, 1990 Allotments Sections 6-8 Allotments 6 A Commodity Board shall assign one or more of a breeder allotment, a broiler allotment, a hen allotment and a tom allotment to each producer to whom a federal quota is assigned by the Commodity Board in such a manner that the total of the breeder, broiler, hen or tom allotments assigned to the producer is equal to the federal quota assigned to the producer. Periodic Allotments 7 (1) Where the Agency has determined that breeder, broiler, hen and tom allotments should be assigned in respect of periods that are a portion of a control period and has determined those periods, a Commodity Board shall assign periodic allotments in respect of those periods. (2) A Commodity Board shall assign periodic allotments in such a manner that the total of a producer’s periodic allotments in respect of a control period do not exceed that producer’s federal quota in respect of that control period. (3) A Commodity Board shall forthwith notify a producer of any periodic allotments assigned to the producer by the Commodity Board. Overmarketing 8 (1) Where a producer markets turkey in excess of the producer’s breeder, broiler, hen or tom allotment in respect of a control period, the Commodity Board may reduce the producer’s breeder, broiler, hen or tom allotment, as the case may be, in respect of the subsequent control period by a quantity of turkey equal to that excess. (2) Where a producer markets turkey in excess of the producer’s periodic breeder, broiler, hen or tom allotment in respect of a period that is a portion of a control period, the Commodity Board may reduce the producer’s periodic breeder, broiler, hen or tom allotment, as the case may be, in respect of the subsequent period by a quantity of turkey equal to that excess. Current to June 20, 2022 Last amended on February 9, 2022 Canadian Turkey Marketing Quota Regulations, 1990 Information Section 9 Information 9 A Commodity Board shall provide the Agency with such information concerning federal quotas and allotments as the Agency may, from time to time, request. Current to June 20, 2022 Last amended on February 9, 2022 Canadian Turkey Marketing Quota Regulations, 1990 SCHEDULE SCHEDULE (Section 2 and subsections 5(2) and (3)) Control Period Beginning on April 25, 2021 and Ending on April 30, 2022 Column 1 Column 2 Item Province Pounds of Turkey Ontario 171,833,575 Quebec 76,352,637 Nova Scotia 8,975,042 New Brunswick 7,926,630 Manitoba 30,946,730 British Columbia 43,386,127 Saskatchewan 12,011,748 Alberta 32,195,564 TOTAL 383,628,053 SOR/90-697, s. 1; SOR/90-698, s. 1; SOR/91-166, s. 1; SOR/91-581, s. 1; SOR/91-701, s. 1; SOR/92-224, s. 1; SOR/92-705, s. 1; SOR/92-706, s. 1; SOR/93-381, s. 1; SOR/93-493, s. 1; SOR/94-228, s. 1; SOR/94-229, s. 1; SOR/94-500, s. 1; SOR/95-4, s. 1; SOR/95-213, s. 1; SOR/95-515, s. 1; SOR/96-257, s. 1; SOR/96-494, s. 1; SOR/97-244, s. 1; SOR/97-432, s. 1; SOR/97-547, s. 1; SOR/98-169, s. 1; SOR/98-357, s. 1; SOR/99-130, s. 1; SOR/99-131, s. 1; SOR/99-220, s. 1; SOR/2000-34, s. 1; SOR/2000-201, s. 1; SOR/2001-29, s. 1; SOR/ 2001-98, s. 1; SOR/2001-159, s. 1;SOR/2002-40, s. 1; SOR/2002-114, s. 1; SOR/2002-410, s. 1; SOR/2003-92, s. 1; SOR/2004-72, s. 1; SOR/2006-264, s. 1; SOR/2007-64, s. 1; SOR/ 2007-84, s. 1; SOR/2008-93, s. 1; SOR/2008-94, s. 1; SOR/2008-174, s. 1; SOR/2009-69, s. 1; SOR/2009-70, s. 1; SOR/2009-146, s. 1; SOR/2009-251, s. 1; SOR/2010-30, s. 1; SOR/ 2010-31, s. 1; SOR/2010-168, s. 1; SOR/2010-309, s. 1; SOR/2011-72, s. 1; SOR/2011-221, s. 1; SOR/2011-327, s. 1; SOR/2012-84, s. 1; SOR/2012-192, s. 1; SOR/2013-46, s. 1; SOR/ 2013-174, s. 1; SOR/2014-41, s. 1; SOR/2014-232, s. 1; SOR/2014-261, s. 1; SOR/2015-38, s. 1; SOR/2015-76, s. 1; SOR/2015-176, s. 1; SOR/2015-224, s. 1; SOR/2015-246, s. 1; SOR/2015-254, s. 1; SOR/2016-68, s. 1; SOR/2016-99, s. 1; SOR/2016-232, s. 1; SOR/ 2016-255, s. 1; SOR/2016-322, s. 1; SOR/2017-71, s. 2; SOR/2017-72, s. 1; SOR/2017-194, s. 1; SOR/2017-236, s. 1; SOR/2018-15, s. 1; SOR/2018-191, s. 1; SOR/2018-236, s. 1; SOR/2019-18, s. 1; SOR/2019-83, s. 1; SOR/2019-125, s. 1; SOR/2019-335, s. 1; SOR/ 2019-340, s. 1; SOR/2020-100, s. 1; SOR/2020-165, s. 1; SOR/2020-193, s. 1; SOR/ 2021-24, s. 1; SOR/2021-51, s. 1; SOR/2021-238, s. 1; SOR/2022-16, s. 1. Current to June 20, 2022 Last amended on February 9, 2022

CONSOLIDATION Critical Habitat of the Woodland Caribou (Rangifer tarandus caribou) Boreal Population Order SOR/2019-188 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Critical Habitat of the Woodland Caribou (Rangifer tarandus caribou) Boreal Population Order 1 Application Coming into force Current to June 20, 2022 ii Registration SOR/2019-188 June 7, 2019 SPECIES AT RISK ACT Critical Habitat of the Woodland Caribou (Rangifer tarandus caribou) Boreal Population Order Whereas the Woodland Caribou (Rangifer tarandus caribou) Boreal population is a wildlife species that is listed as a threatened species in Part 3 of Schedule 1 to the Species at Risk Acta; Whereas the recovery strategy that identified the critical habitat of that species has been included in the Species at Risk Public Registry; Whereas a portion of the critical habitat of that species is in a place referred to in subsection 58(2)b of that Act and, under subsection 58(5) of that Act, that portion must be excluded from the annexed Order; Whereas pursuant to subsection 58(5) of that Act, the competent minister must consult with every other competent minister and whereas the Minister of the Environment is also the Minister responsible for the Parks Canada Agency; And whereas the Minister of the Environment is of the opinion that the annexed Order would affect land that is under the authority of other federal ministers and, pursuant to subsection 58(9) of that Act, has consulted with those Ministers with respect to the Order; Therefore, the Minister of the Environment, pursuant to subsections 58(4) and (5) of the Species at Risk Acta, makes the annexed Critical Habitat of the Woodland Caribou (Rangifer tarandus caribou) Boreal Population Order. Gatineau, June 4, 2019 Catherine McKenna Minister of the Environment a S.C. 2002, c. 29 b S.C. 2015, c. 10, s. 60 Current to June 20, 2022 Critical Habitat of the Woodland Caribou (Rangifer tarandus caribou) Boreal Population Order Application 1 Subsection 58(1) of the Species at Risk Act applies to the critical habitat of the Woodland Caribou (Rangifer tarandus caribou) Boreal population, which is identified in the recovery strategy for that species that is included in the Species at Risk Public Registry, other than the portions of that critical habitat that are (a) in a place referred to in subsection 58(2) of that Act; (b) found on a reserve or any other lands that are set apart for the use and benefit of a band under the Indian Act; (c) on land under the authority of the Parks Canada Agency; (d) in the Yukon, on lands under the administration and control of the Commissioner of the Yukon; and (e) in the Northwest Territories, on lands under the administration and control of the Commissioner of the Northwest Territories. Coming into force 2 This Order comes into force on the day on which it is registered. Current to June 20, 2022

CONSOLIDATION Canadian Wheat Board Direction Order [Repealed by operation of law, 2011, c. 25, s. 39] Current to June 20, 2022 Last amended on August 1, 2012 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on August 1, 2012. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on August 1, 2012 TABLE OF PROVISIONS Canadian Wheat Board Direction Order Current to June 20, 2022 Last amended on August 1, 2012 ii

CONSOLIDATION Certain Areas Covered With Water Proclaimed Public Harbours Effective January 1, 1980 SI/80-8 Current to June 20, 2022 Last amended on July 1, 2007 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 1, 2007. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 1, 2007 TABLE OF PROVISIONS Certain Areas Covered With Water Proclaimed Public Harbours Effective January 1, 1980 A Proclamation SCHEDULE Current to June 20, 2022 Last amended on July 1, 2007 ii Registration SI/80-8 January 9, 1980 CANADA SHIPPING ACT, 2001 Certain Areas Covered With Water Proclaimed Public Harbours Effective January 1, 1980 ED SCHREYER [L.S.] Canada ELIZABETH THE SECOND, by the Grace of God of the United Kingdom, Canada and Her other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith. To All To Whom these Presents shall come or whom the same may in anyway concern, Greeting: ROGER TASSÉ Deputy Attorney General A Proclamation Whereas in and by section 590 of the Canada Shipping Act, being chapter S-9 of the Revised Statutes of Canada, 1970, as amended, it is provided that the Governor in Council may, by proclamation, declare to be a public harbour any area covered with water within the jurisdiction of Our Parliament of Canada, and that such proclamation shall define the limits of the harbour so proclaimed; And Whereas it is expedient and Our Privy Council for Canada has advised that, effective the first day of January in the year of Our Lord one thousand nine hundred and eighty, the areas set out in the schedule hereto be declared Public Harbours. Now Know You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamation declare, effective the first day of January in the year of Our Lord one thousand nine hundred and eighty, the areas set out in the schedule hereto to be public harbours, the limits of which shall be as defined in that Schedule. Of All Which Our Loving Subjects and all others whom these Presents may concern are hereby required to take notice and to govern themselves accordingly. Current to June 20, 2022 Last amended on July 1, 2007 Certain Areas Covered With Water Proclaimed Public Harbours Effective January 1, 1980 In Testimony Whereof, We have caused these Our Letters to be made Patent and the Great Seal of Canada to be hereunto affixed. Witness: Our Right Trusty and Well-beloved Edward Richard Schreyer, Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit upon whom We have conferred Our Canadian Forces’ Decoration, Governor General and Commander-in-Chief of Canada. At Our Government House, in Our City of Ottawa, this nineteenth day of December in the year of Our Lord one thousand nine hundred and seventy-nine and in the twenty-eighth year of Our Reign. By Command, GEORGE POST Deputy Registrar General of Canada Current to June 20, 2022 Last amended on July 1, 2007 Certain Areas Covered With Water Proclaimed Public Harbours Effective January 1, 1980 SCHEDULE SCHEDULE Lewisporte, Newfoundland “All the waters of Burnt Bay and Lewisporte Harbour within the jurisdiction of Canada south of a line drawn from a point (Lat. 49° 17′ 42.5″ N., Long. 55° 00′ 51″ W.) in Jobs Cove on an azimuth of 086° (true) northwards of St. Michael’s Island, to the opposite shore. Chart Reference: No. 4599 (Bay of Exploits) First Edition, January 2, 1959.” Marystown, Newfoundland “All the waters of Mortier Bay within the jurisdiction of Canada north of a line drawn from Skiffsail Point (Lat. 47° 08′ 43.5″ N., Long. 55° 03′ 40.7″ W.) on an azimuth of 217° (true), to a point south of Blow Me Down on the opposite shore. Chart Reference: No. 4587 (Mortier Bay) New Edition, December 25, 1970.” Stewart, British Columbia “All the waters of the Portland Canal within the jurisdiction of Canada north of a line drawn from Glacier Point (Lat. 55° 49′ 08″ N., Long. 130° 06′ 38″ W.) on an azimuth of 172° (true) to Engineers Point on the opposite shore. Chart Reference: No. 3933 (Portland Canal and Observatory Inlet) New Edition, June 3, 1977.” Nanticoke, Ontario “All the waters of Lake Erie within the jurisdiction of Canada bounded by a line drawn due south from Peacock Point (Lat. 42° 47′ 27″ N., Long. 79° 58′ 58.5″ W.) along a distance of 3.3 nautical miles; thence due west to longitude 80° 10′ 00″ W., and thence to the shore. Chart Reference: No. 2110 (Long Point Bay) New Edition, December 19, 1975.” Current to June 20, 2022 Last amended on July 1, 2007

CONSOLIDATION Coppermine Airport Zoning Regulations SOR/93-523 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting Zoning at Coppermine Airport 1 Short Title Interpretation Application General SCHEDULE Current to June 20, 2022 ii Registration SOR/93-523 December 2, 1993 AERONAUTICS ACT Coppermine Airport Zoning Regulations P.C. 1993-1935 December 2, 1993 Whereas, pursuant to section 5.5 of the Aeronautics Act, a copy of the proposed Regulations respecting zoning at Coppermine Airport, substantially in the form set out in the schedule hereto, was published in two successive issues of the Canada Gazette Part I, on April 3rd and 10th, 1993, and in two successive issues of the Mackenzie Times on April 28th and May 5th, 1993, in the L’Aquilon on May 7, 1993, and in the May/June, 1993, issue of the Native Journal, and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of Transport with respect thereto; Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Transport, pursuant to section 5.4 of the Aeronautics Act, is pleased hereby to make the annexed Regulations respecting zoning at Coppermine Airport. Current to June 20, 2022 Regulations Respecting Zoning at Coppermine Airport Short Title 1 These Regulations may be cited as the Coppermine Airport Zoning Regulations. Interpretation 2 (1) In these Regulations, airport means the Coppermine Airport, in the vicinity of Coppermine, in the Northwest Territories; (aéroport) airport reference point means the point described in Part I of the schedule; (point de repère de l’aéroport) approach surfaces means the imaginary inclined planes that extend upward and outward from each end of a strip, which planes are more particularly described in Part II of the schedule; (surfaces d’approche) outer surface means the imaginary plane located above and in the immediate vicinity of the airport, which plane is more particularly described in Part III of the schedule; (surface extérieure) strip means the rectangular portion of the landing area of the airport, including the runway, prepared for the take-off and landing of aircraft in a particular direction, which portion is more particularly described in Part IV of the schedule; (bande) transitional surfaces means the imaginary inclined planes that extend upward and outward from the lateral limits of a strip and its approach surfaces, which planes are more particularly described in Part V of the schedule. (surfaces de transition) (2) For the purposes of these Regulations, the elevation of the airport reference point is 11.9 m above sea level. Application 3 These Regulations apply to all land, including public road allowances, that is adjacent to or in the vicinity of the airport, which land is more particularly described in Part VI of the schedule. Current to June 20, 2022 Coppermine Airport Zoning Regulations General Section 4 General 4 No person shall erect or construct on any land to which these Regulations apply, any building, structure or object or any addition to any existing building, structure or object, the highest point of which will exceed in elevation at the location of that point (a) the approach surfaces; (b) the outer surface; or (c) the transitional surfaces. Current to June 20, 2022 Coppermine Airport Zoning Regulations SCHEDULE SCHEDULE (Sections 2 and 3) PART I Description of the Airport Reference Point The airport reference point, shown on Coppermine Airport Zoning Plan No. E.2924, dated September 3, 1991, is a point located on the centre line of runway 121-301 distant 762 m from the threshold of runway 301. PART II Description of the Approach Surfaces The approach surfaces, shown on Coppermine Airport Zoning Plan No. E.2924, dated September 3, 1991, are planes abutting each end of the strip associated with runway 121-301 and are described as follows: (a) an inclined plane abutting the end of the strip associated with the approach to runway 121 having a ratio of 1 m measured vertically to 40 m measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 3 000 m measured horizontally from the end of the strip; the outer ends of the imaginary horizontal line being 525 m from the projected centre line; said imaginary horizontal line being 75 m above the elevation at the end of the strip; and (b) an inclined plane abutting the end of the strip associated with the approach to runway 301 having a ratio of 1 m measured vertically to 40 m measured horizontally rising to an imaginary horizontal line drawn at right angles to the projected centre line of the strip and distant 3 000 m measured horizontally from the end of the strip; the outer ends of the imaginary horizontal line being 525 m from the projected centre line; said imaginary horizontal line being 75 m above the elevation at the end of the strip. PART III Description of the Outer Surface The outer surface, shown on Coppermine Airport Zoning Plan No. E.2924, dated September 3, 1991, is an imaginary plane established at a constant elevation of 45 m above the elevation of the airport reference point, except that, where that plane is less than 9 m above the surface of the ground, the outer surface is located at 9 m above the surface of the ground. Current to June 20, 2022 Coppermine Airport Zoning Regulations SCHEDULE PART IV Description of the Strip The strip associated with runway 121-301, shown on Coppermine Airport Zoning Plan No. E.2924, dated September 3, 1991, is 150 m in width, 75 m being on each side of the centre line of the runway and 1 644 m in length. PART V Description of the Transitional Surfaces Each transitional surface, shown on Coppermine Airport Zoning Plan No. E.2924, dated September 3, 1991, is an inclined plane rising at a ratio of 1 m measured vertically to 7 m measured horizontally at right angles to the centre line and projected centre line of the strip, extending upward and outward from the lateral limits of the strip and its approach surfaces to an intersection with the outer surface. PART VI Description of the Land to Which These Regulations Apply The outer boundary of the land to which these Regulations apply, shown on Coppermine Airport Zoning Plan No. E.2924, dated September 3, 1991, is a circle with a radius of 4 000 m centred on the airport reference point. Current to June 20, 2022

CONSOLIDATION Collision Regulations C.R.C., c. 1416 Current to June 20, 2022 Last amended on January 29, 2014 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on January 29, 2014. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on January 29, 2014 TABLE OF PROVISIONS Collision Regulations 1 Interpretation Prohibition Application Compliance Proof of Compliance — Lights, Shapes, Sound-signalling Appliances and Radar Reflectors Standards — Lights, Shapes, Soundsignalling Appliances and Radar Reflectors Notices to Mariners and Notices to Shipping SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications SCHEDULES II AND III SCHEDULES IV TO VII Current to June 20, 2022 Last amended on January 29, 2014 ii CHAPTER 1416 CANADA SHIPPING ACT, 2001 Collision Regulations Collision Regulations Interpretation [SOR/2008-272, s. 3(F)] 1 (1) The following definitions apply in these Regulations. Act means the Canada Shipping Act, 2001. (Loi) air cushion vessel means a vessel designed so that the whole or a significant part of its weight can be supported, whether at rest or in motion, by a continuously generated cushion of air dependent for its effectiveness on the proximity of the vessel to the surface over which it operates. (aéroglisseur) Annex means an annex to Schedule 1. (appendice) approved signal means a distress signal recognized internationally by organizations concerned with radiocommunications and maritime safety. (signal approuvé) barge means a non-self-propelled barge, scow, dredge, pile-driver, hopper, pontoon or houseboat. (chaland) Board means the Marine Technical Review Board established by section 26 of the Act. (Bureau) Canadian ODAS means an ODAS which is owned by (a) a person who is a Canadian citizen or a permanent resident of Canada; or (b) the Government of Canada, the government of a province, a corporation resident in Canada or a Canadian university. (SADO canadien) Canadian pleasure craft means a pleasure craft that is (a) licensed in Canada; or (b) principally maintained and operated in Canada and not registered in or licensed or otherwise legally Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations Interpretation Section 1 documented by another state. (embarcation de plaisance canadienne) composite unit means a pushing vessel and an associated pushed vessel that are rigidly connected and that are designed as a dedicated and integrated tug and barge combination. (unité composite) direction of traffic flow means the direction for traffic on a route that is indicated by arrows on a reference chart. (direction du trafic) exploration or exploitation vessel means a vessel capable of engaging in the drilling for, or the production, conservation or processing of, oil or gas. (navire d’exploration ou d’exploitation) fishing zones means the fishing zones described in section 16 of the Oceans Act and prescribed in regulations made under paragraph 25(b) of that Act. (zones de pêche) foreign ODAS means an ODAS that is not a Canadian ODAS. (SADO étranger) give-way vessel means a vessel that is required by these Regulations to keep out of the way of another vessel. (navire non privilégié) Great Lakes Basin means Lakes Ontario, Erie, Huron (including Georgian Bay), Michigan and Superior, their connecting and tributary waters and the Ottawa and St. Lawrence Rivers and their tributaries as far east as the lower exit of the St. Lambert Lock. (bassin des Grands Lacs) IALA means the International Association of Marine Aids to Navigation and Lighthouse Authorities. (AISM) inconspicuous, partly submerged vessel or object means a raft or vessel or any other floating object that is low in the water and is generally difficult to see. (navire ou objet peu visible, partiellement submergé) inshore traffic zone means a routing measure that is a designated area between the landward boundary of a traffic separation scheme and the adjacent coast that is intended for local traffic. (zone de navigation côtière) mile means the international nautical mile of 1 852 m. (mille) Minister means the Minister of Transport. (ministre) Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations Interpretation Section 1 Notice to Mariners means the monthly and annual publication by the Department of Fisheries and Oceans to provide marine information. (Avis aux navigateurs) Notice to Shipping means an urgent release by the Department of Fisheries and Oceans to provide marine information. (Avis à la navigation) ODAS means an ocean data acquisition system that consists of any object on or in the water and is designed to collect, store or transmit samples or data relating to the marine environment or the atmosphere or to the uses thereof. (SADO) Organization means the International Maritime Organization. (Organisation) raft includes a boom. (radeau) route means an area within which there are, at any point, one or two directions of traffic flow and that is delineated on two sides by separation lines, separation zones, natural obstacles or dashed tinted lines except that the continuity of such lines or zones may be interrupted where the route merges with, diverges from or crosses another route. (route) routing system means any system of one or more routes or routing measures which systems may include traffic separation schemes, two-way routes, recommended tracks, areas to be avoided, inshore traffic zones, roundabouts, precautionary areas and deep water routes. (système d’organisation du trafic) Rule means a provision in Schedule 1 under a heading that consists of the word “Rule” followed by a number. (règle) seaplane includes any aircraft designed to manoeuvre on the water. (hydravion) separation zone or separation line means a zone or line separating routes in which vessels are proceeding in opposite or nearly opposite directions or separating a route from the adjacent inshore traffic zone. (zone de séparationouligne de séparation) traffic lane means a route within which there is one direction of traffic flow. (voie de circulation) traffic separation scheme means a routing measure that provides for the separation of opposing streams of traffic by appropriate means and by the establishment of traffic lanes. (dispositif de séparation du trafic) Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations Interpretation Sections 1-3 trawling means fishing by dragging through the water a dredge net or other fishing apparatus. (chalutage) (2) For greater certainty, except in section 2, the word “ship” shall, for the purposes of these Regulations, be read as “vessel”. (3) For the purposes of these Regulations, every reference to “vessel” shall, except in subsection 3(1) and section 4, be read to include a reference to a seaplane when it is on or over the water. SOR/79-238, s. 1(F); SOR/83-202, s. 1; SOR/90-702, s. 1; SOR/2002-429, ss. 1, 13; SOR/ 2004-27, s. 1; SOR/2008-272, s. 4. Prohibition 2 No ship of any class shall navigate in any shipping safety control zone prescribed under subsection 11(1) of the Arctic Waters Pollution Prevention Act unless the ship complies with these Regulations. SOR/2002-429, s. 2; SOR/2008-272, s. 5. 2.1 [Repealed, SOR/2008-272, s. 5] Application 3 (1) Subject to subsection (2), these Regulations apply in respect of (a) every Canadian ODAS and Canadian vessel located in any waters, including every Canadian vessel that is an exploration or exploitation vessel engaged in exploration or exploitation activities pursuant to a licence issued by the Government of Canada; (b) every pleasure craft, foreign ODAS and foreign vessel located in Canadian waters, including every foreign vessel that is an exploration or exploitation vessel engaged in exploration or exploitation activities pursuant to a licence issued by the Government of Canada; and (c) every seaplane on or over Canadian waters. (2) As provided for Canadian vessels in subsection 7(3) of the Act, where the laws of a country other than Canada Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations Application Sections 3-5 are applicable to a Canadian ODAS that is within the waters of that country and those laws are inconsistent with these Regulations, the laws of that country prevail to the extent of the inconsistency in respect of the Canadian ODAS. (3) Where there is any inconsistency between a provision of the Rules and a provision of the Rules that falls under the heading “Canadian Modifications”, the latter provision prevails to the extent of the inconsistency. (4) These Regulations do not apply in respect of a vessel or aircraft that belongs to the Canadian Forces or a foreign military force or in respect of any other vessel or aircraft that is under the command, control or direction of the Canadian Forces. (5) Where there is any inconsistency between a provision of Rule 1 and a provision of this section, the provision of this section prevails to the extent of the inconsistency. SOR/83-202, s. 2; SOR/90-702, s. 2; SOR/2002-429, ss. 3, 14(E); SOR/2004-27, s. 20(E); SOR/2008-272, s. 6. Compliance 4 The following persons shall ensure that the applicable requirements of sections 5 and 6 and of the Rules set out in Schedule 1 are met: (a) the authorized representative of a vessel and the master of a Canadian vessel; (b) the owner, the charterer and the operator of a pleasure craft or seaplane and the person in charge of a pleasure craft or seaplane; and (c) the owner of an ODAS. SOR/90-702, s. 3; SOR/2008-272, s. 6. Proof of Compliance — Lights, Shapes, Sound-signalling Appliances and Radar Reflectors 5 (1) Each light, shape, sound-signalling appliance and radar reflector required by these Regulations to be carried or exhibited on a vessel, except those on a pleasure craft, shall have a proof of compliance stating that the light, shape, sound-signalling appliance or radar reflector meets the standards applicable under section 6. (2) The proof of compliance shall be in the form of Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations Proof of Compliance — Lights, Shapes, Sound-signalling Appliances and Radar Reflectors Sections 5-6 (a) a document that is carried on board the vessel in a readily accessible location; or (b) a label that is securely affixed, in a readily visible location, to the light, shape, sound-signalling appliance or radar reflector. (3) A proof of compliance issued in a language other than English or French shall be accompanied by an English or French translation. (4) The proof of compliance shall be issued by (a) a government that is a party to the Convention on the International Regulations for Preventing Collisions at Sea, 1972; (b) a classification society recognized by a government referred to in paragraph (a) as able to determine whether the equipment meets the applicable standards specified in section 6; or (c) an independent testing establishment recognized by the Minister or by a government referred to in paragraph (a) as able to determine whether the equipment meets the applicable standards specified in section 6. SOR/90-702, s. 3; SOR/2008-272, s. 6. Standards — Lights, Shapes, Sound-signalling Appliances and Radar Reflectors 6 (1) Each light, shape, sound-signalling appliance and radar reflector required by these Regulations to be carried or exhibited on a vessel shall meet the standards set out in Schedule 1 and its annexes. (2) If a proof of compliance is issued in Canada in respect of a light, shape or sound-signalling appliance, the light, shape or sound-signalling appliance shall also meet one of the following standards: (a) Standards for Navigation Lights, Shapes, SoundSignalling Appliances, TP 1861, published by Transport Canada, as amended from time to time; (b) Underwriters Laboratories, Inc. Standard 1104, Marine Navigation Lights, as amended from time to time, except sections 1.1, 1.2, 5.2 and 38.2 and any reference in that Standard to the United States’ regulation entitled Inland Navigation Rules; Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations Standards — Lights, Shapes, Sound-signalling Appliances and Radar Reflectors Sections 6-7 (c) in the case of a light on a vessel that is of less than 20 metres in length, American Boat and Yacht Council Standard A-16, Electric Navigation Lights, as amended from time to time, except section 16.5 and any reference in that Standard to the United States’ regulation entitled Inland Navigation Rules; or (d) any other testing standard that the Minister determines provides a level of safety that is equivalent to or higher than that of those standards. (3) Lights carried on a vessel that is not required to be inspected annually or every fourth year under the Canada Shipping Act as it read immediately before the coming into force of the Act need not comply with these Regulations if the lights were constructed and installed in accordance with the Collision Regulations as they read on July 31, 1974, or the Small Vessel Regulations as they read on May 31, 1984, before (a) July 15, 1981, in the case of a vessel of 20 metres or more in length; or (b) June 1, 1984, in the case of a vessel of less than 20 metres in length. SOR/90-702, s. 3; SOR/2008-272, s. 6. Notices to Mariners and Notices to Shipping 7 Every vessel shall navigate with particular caution where navigation may be difficult or hazardous and, for that purpose, shall comply with any instructions and directions contained in Notices to Mariners or Notices to Shipping that are issued as a result of circumstances such as (a) unusual maritime conditions; (b) the undertaking of marine or engineering works; (c) casualties to a vessel or aid to navigation; or (d) changes to hydrographic information. SOR/2008-272, s. 6. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications SCHEDULE 1 (Subsection 1(1), section 4 and subsection 6(1)) [SOR/90-702, s. 4; SOR/2008-272, s. 7]. International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications PART A — GENERAL Rule 1 Application — International (a) These Rules shall apply to all vessels upon the high seas and in all waters connected therewith navigable by seagoing vessels. (b) Nothing in these Rules shall interfere with the operation of special rules made by an appropriate authority for roadsteads, harbours, rivers, lakes or inland waterways connected with the high seas and navigable by sea-going vessels if such special rules conform as closely as possible to these Rules. (c) Nothing in these Rules shall interfere with the operation of any special rules made by the government of any state with respect to additional station or signal lights, shapes or whistle signals for ships of war and vessels proceeding under convoy, or with respect to additional station or signal lights or shapes for fishing vessels engaged in fishing as a fleet. These additional station or signal lights, shapes or whistle signals shall, so far as possible, be such that they cannot be mistaken for any light, shape or signal authorized elsewhere under these Rules. (d) Traffic separation schemes may be adopted by the Organization for the purpose of these Rules. (e) Where the Government concerned determines that a vessel of special construction or purpose cannot comply fully with the provisions of any of these Rules with respect to the number, position, range or arc of visibility of lights or shapes, as well as to the disposition and characteristics of sound-signalling appliances, the vessel shall comply with such other provisions in regard to the number, position, range or arc of visibility of lights or shapes, as well as to the disposition and characteristics of sound-signalling appliances as the Government determines to be the closest possible compliance with these Rules in respect of that vessel. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Application — Canadian Modification (f) Any determination referred to in paragraph (e) in respect of a Canadian vessel or Canadian pleasure craft shall be made by the Minister. (g) Each determination referred to in paragraph (e) shall be evaluated to ensure that there will be no reduction in safety taking into account such factors as the following: (i) in the case of lights, (A) any impairment of the visibility or distinctive character of the lights, (B) glare or back-scatter in the navigation or working areas, (C) vulnerability of the lights to damage, or (D) difficult or dangerous access to the lights for maintenance purposes, and (ii) in the case of sound-signalling appliances, (A) any impairment of audibility or other characteristics of the sound-signalling appliances, (B) excessive sound pressure levels at listening posts or in navigation or working areas, (C) vulnerability of the sound-signalling appliances to damage, or (D) difficult or dangerous access to the sound-signalling appliances for maintenance purposes. Rule 2 Responsibility (a) Nothing in these Rules shall exonerate any vessel, or the owner, master or crew thereof, from the consequences of any neglect to comply with these Rules or of the neglect of any precaution which may be required by the ordinary practice of seamen, or by the special circumstances of the case. (b) In construing and complying with these Rules due regard shall be had to all dangers of navigation and collision and to any special circumstances, including the limitations of the vessels involved, which may make a departure from these Rules necessary to avoid immediate danger. Rule 3 General Definitions — International For the purpose of these Rules, except where the context otherwise requires: (a) The word “vessel” includes every description of water craft, including non-displacement craft, WIG craft and Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications seaplanes, used or capable of being used as a means of transportation on water. (b) The term power-driven vessel means any vessel propelled by machinery. (c) The term sailing vessel means any vessel under sail provided that propelling machinery, if fitted, is not being used. (d) The term vessel engaged in fishing means any vessel fishing with nets, lines, trawls or other fishing apparatus which restrict manoeuvrability, but does not include a vessel fishing with trolling lines or other fishing apparatus which do not restrict manoeuvrability. (e) The word “seaplane” includes any aircraft designed to manoeuvre on the water. (f) The term vessel not under command means a vessel which through some exceptional circumstance is unable to manoeuvre as required by these Rules and is therefore unable to keep out of the way of another vessel. (g) The term vessel restricted in her ability to manoeuvre means a vessel which from the nature of her work is restricted in her ability to manoeuvre as required by these Rules and is therefore unable to keep out of the way of another vessel. The term “vessels restricted in their ability to manoeuvre” shall include but not be limited to: (i) a vessel engaged in laying, servicing or picking up a navigation mark, submarine cable or pipeline, (ii) a vessel engaged in dredging, surveying or underwater operations, (iii) a vessel engaged in replenishment or transferring persons, provisions or cargo while underway, (iv) a vessel engaged in the launching or recovery of aircraft, (v) a vessel engaged in mineclearance operations, (vi) a vessel engaged in a towing operation such as severely restricts the towing vessel and her tow in their ability to deviate from their course. (h) The term vessel constrained by her draught means a power-driven vessel that, because of the vessel’s draught in relation to the available depth and width of navigable water, is severely restricted in the vessel’s ability to deviate from the course the vessel is following. (i) The word underway means that a vessel is not at anchor, or made fast to the shore, or aground. (j) The words length and breadth of a vessel mean her length overall and greatest breadth. (k) Vessels shall be deemed to be in sight of one another only when one can be observed visually from the other. (l) The term restricted visibility means any condition in which visibility is restricted by fog, mist, falling snow, heavy rainstorms, sandstorms or any other similar causes. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (m) The term Wing-in-Ground (WIG) craft means a multimodal craft which, in its main operational mode, flies in close proximity to the surface by utilizing surface-effect action. General Definitions — Canadian Modification (n) For the purposes of these Rules, the definition of the word “vessel” in paragraph (a) does not apply. PART B — STEERING AND SAILING RULES SECTION I — CONDUCT OF VESSELS IN ANY CONDITION OF VISIBILITY Rule 4 Application Rules in this Section apply in any condition of visibility. Rule 5 Look-out Every vessel shall at all times maintain a proper look-out by sight and hearing as well as by all available means appropriate in the prevailing circumstances and conditions so as to make a full appraisal of the situation and of the risk of collision. Rule 6 Safe Speed — International Every vessel shall at all times proceed at a safe speed so that she can take proper and effective action to avoid collision and be stopped within a distance appropriate to the prevailing circumstances and conditions. In determining a safe speed the following factors shall be among those taken into account: (a) By all vessels: (i) the state of visibility, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (ii) the traffic density including concentrations of fishing vessels or any other vessels, (iii) the manoeuvrability of the vessel with special reference to stopping distance and turning ability in the prevailing conditions, (iv) at night the presence of background light such as from shore lights or from back scatter of her own lights, (v) the state of wind, sea and current, and the proximity of navigational hazards, (vi) the draught in relation to the available depth of water. (b) Additionally, by vessels with operational radar: (i) the characteristics, efficiency and limitations of the radar equipment, (ii) any constraints imposed by the radar range scale in use, (iii) the effect on radar detection of the sea state, weather and other sources of interference, (iv) the possibility that small vessels, ice and other floating objects may not be detected by radar at an adequate range, (v) the number, location and movement of vessels detected by radar, (vi) the more exact assessment of the visibility that may be possible when radar is used to determine the range of vessels or other objects in the vicinity. Safe Speed — Canadian Modifications (c) In the Canadian waters of a roadstead, harbour, river, lake or inland waterway, every vessel passing another vessel or work that includes a dredge, tow, grounded vessel or wreck shall proceed with caution at a speed that will not adversely affect the vessel or work being passed, and shall comply with any relevant instruction or direction contained in any Notice to Mariners or Notice to Shipping. (d) For the purpose of paragraph (c), where it cannot be determined with certainty that a passing vessel will not adversely affect another vessel or work described in that paragraph, the passing vessel shall proceed with caution at the minimum speed at which she can be kept on her course. (e) [Repealed, SOR/2008-272, s. 10] Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Rule 7 Risk of Collision (a) Every vessel shall use all available means appropriate to the prevailing circumstances and conditions to determine if risk of collision exists. If there is any doubt such risk shall be deemed to exist. (b) Proper use shall be made of radar equipment if fitted and operational, including long-range scanning to obtain early warning of risk of collision and radar plotting or equivalent systematic observation of detected objects. (c) Assumptions shall not be made on the basis of scanty information, especially scanty radar information. (d) In determining if risk of collision exists the following considerations shall be among those taken into account: (i) such risk shall be deemed to exist if the compass bearing of an approaching vessel does not appreciably change, (ii) such risk may sometimes exist even when an appreciable bearing change is evident, particularly when approaching a very large vessel or a tow or when approaching a vessel at close range. Rule 8 Action to avoid Collision (a) Any action to avoid collision shall be taken in accordance with the Rules of this Part and shall, if the circumstances of the case admit, be positive, made in ample time and with due regard to the observance of good seamanship. (b) Any alteration of course and/or speed to avoid collision shall, if the circumstances of the case admit, be large enough to be readily apparent to another vessel observing visually or by radar; a succession of small alterations of course and/or speed should be avoided. (c) If there is sufficient sea room, alteration of course alone may be the most effective action to avoid a close-quarters situation provided that it is made in good time, is substantial and does not result in another close-quarters situation. (d) Action taken to avoid collision with another vessel shall be such as to result in passing at a safe distance. The effectiveness of the action shall be carefully checked until the other vessel is finally past and clear. (e) If necessary to avoid collision or allow more time to assess the situation, a vessel shall slacken her speed or take all way off by stopping or reversing her means of propulsion. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (f) (i) A vessel which, by any of these Rules, is required not to impede the passage or safe passage of another vessel shall, when required by the circumstances of the case, take early action to allow sufficient sea room for the safe passage of the other vessel. (ii) A vessel required not to impede the passage or the safe passage of another vessel is not relieved of this latter obligation if approaching the other vessel so as to involve risk of collision and shall, when taking action, have full regard to the action which may be required by the rules of this Part. (iii) A vessel the passage of which is not to be impeded remains fully obliged to comply with the rules of this Part when the two vessels are approaching one another so as to involve risk of collision. Rule 9 Narrow Channels — International (a) A vessel proceeding along the course of a narrow channel or fairway shall keep as near to the outer limit of the channel or fairway which lies on her starboard side as is safe and practicable. (b) A vessel of less than 20 metres in length or a sailing vessel shall not impede the passage of a vessel which can safely navigate only within a narrow channel or fairway. (c) A vessel engaged in fishing shall not impede the passage of any other vessel navigating within a narrow channel or fairway. (d) A vessel shall not cross a narrow channel or fairway if such crossing impedes the passage of a vessel which can safely navigate only within such channel or fairway. The latter vessel may use the sound signal prescribed in Rule 34(d) if in doubt as to the intention of the crossing vessel. (e) (i) In a narrow channel or fairway when overtaking can take place only if the vessel to be overtaken has to take action to permit safe passing, the vessel intending to overtake shall indicate her intention by sounding the appropriate signal prescribed in Rule 34(c)(i). The vessel to be overtaken shall, if in agreement, sound the appropriate signal prescribed in Rule 34(c)(ii) and take steps to permit safe passing. If in doubt she may sound the signals prescribed in Rule 34(d). (ii) This Rule does not relieve the overtaking vessel of her obligation under Rule 13. (f) A vessel nearing a bend or an area of a narrow channel or fairway where other vessels may be obscured by an intervening obstruction shall navigate with particular Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications alertness and caution and shall sound the appropriate signal prescribed in Rule 34(e). (g) Any vessel shall, if the circumstances of the case admit, avoid anchoring in a narrow channel. Narrow Channels — Canadian Modifications (h) Notwithstanding paragraph (d), in the waters of the Great Lakes Basin, a vessel that can safely navigate only within a narrow channel or fairway shall, if a crossing vessel impedes her passage, use the sound signal prescribed in Rule 34(d) if in doubt as to the intention of the crossing vessel. (i) Notwithstanding paragraph (e), in a narrow channel or fairway in the waters of the Great Lakes Basin, a vessel shall indicate its intention to overtake, or its agreement to being overtaken, as the case may be, by sounding the whistle signals prescribed in Rule 34(j). (j) In the Canadian waters of a narrow channel or fairway a barge or an inconspicuous, partly submerged vessel or object shall not be navigated, moored or anchored so as to impede the safe passage of any other vessel or object using those waters. (k) Notwithstanding paragraph (a) and Rule 14(a), in the Canadian waters of a narrow channel or fairway where there is a current or tidal stream and two power-driven vessels are meeting each other from opposite directions so as to involve risk of collision, (i) the vessel proceeding with the current or tidal stream shall be the stand-on vessel and shall propose the place of passage and shall indicate the side on which she intends to pass by sounding the appropriate signal prescribed in Rule 34(a) or (g), (ii) the vessel proceeding against the current or tidal stream shall keep out of the way of the vessel proceeding with the current or tidal stream and shall hold as necessary to permit safe passing, (iii) the vessel proceeding against the current or tidal stream shall promptly reply to the signal referred to in subparagraph (i) with the same signal, if she is in agreement, and with the sound signal prescribed in Rule 34(d), if she is in doubt. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Rule 10 Traffic Separation Schemes — International (a) This rule applies to traffic separation schemes adopted by the Organization and does not relieve any vessel of her obligation under any other rule. (b) A vessel using a traffic separation scheme shall: (i) proceed in the appropriate traffic lane in the general direction of traffic flow for that lane, (ii) so far as practicable keep clear of a traffic separation line or separation zone, (iii) normally join or leave a traffic lane at the termination of the lane, but when joining or leaving from either side shall do so at as small an angle to the general direction of traffic flow as practicable. (c) A vessel shall, so far as practicable, avoid crossing traffic lanes but, if obliged to do so, shall cross on a heading as nearly as practicable at right angles to the general direction of traffic flow. (d) (i) A vessel shall not use an inshore traffic zone when it can safely use the appropriate traffic lane within the adjacent traffic separation scheme. However, vessels of less than 20 metres in length, sailing vessels and vessels engaged in fishing may use the inshore traffic zone. (ii) Notwithstanding subparagraph (i), a vessel may use an inshore traffic zone when en route to or from a port, an offshore installation or structure, a pilot station or any other place situated within the inshore traffic zone or to avoid immediate danger. (e) A vessel other than a crossing vessel or a vessel joining or leaving a lane shall not normally enter a separation zone or cross a separation line except (i) in cases of emergency to avoid immediate danger, or (ii) to engage in fishing within a separation zone. (f) A vessel navigating in areas near the terminations of traffic separation schemes shall do so with particular caution. (g) A vessel shall so far as practicable avoid anchoring in a traffic separation scheme or in areas near its terminations. (h) A vessel not using a traffic separation scheme shall avoid it by as wide a margin as is practicable. (i) A vessel engaged in fishing shall not impede the passage of any vessel following a traffic lane. (j) A vessel of less than 20 metres in length or a sailing vessel shall not impede the safe passage of a power-driven vessel following a traffic lane. (k) A vessel restricted in her ability to manoeuvre when engaged in an operation for the maintenance of safety of navigation in a traffic separation scheme is exempted from complying with this Rule to the extent necessary to carry out the operation. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (l) A vessel restricted in her ability to manoeuvre when engaged in an operation for the laying, servicing or picking up of a submarine cable, within a traffic separation scheme, is exempted from complying with this Rule to the extent necessary to carry out the operation. Traffic Separation Schemes — Canadian Modifications (m) Subject to paragraphs (q) and (r), paragraphs (b) to (l) apply to traffic separation schemes described in any current Notice to Mariners or Notice to Shipping. (m.1)[Repealed, SOR/2008-272, s. 11] (n) A vessel shall use the mandatory routing system, if any, required for its category or the cargo carried that is adopted by the Organization and is described in the publication entitled Ships’ Routeing, as amended from time to time, and shall conform to the relevant provisions in force. (n.1) [Repealed, SOR/2008-272, s. 11] (o) A power-driven vessel of more than 20 metres in length shall use a traffic separation scheme and the associated routing system, if any, by which it can safely proceed to its destination, that are adopted by the Organization as recommendations and that are in force and described in the publication Ships’ Routeing, as amended from time to time. (p) The requirements set out in paragraph (n) or (o) do not apply if there are compelling reasons not to use a particular traffic separation scheme or routing system, and the reasons shall be recorded in the vessel’s logbook. (q) Paragraphs (b), (c) and (h) do not apply to a vessel engaged in fishing with nets, lines, trawls, trolling lines or other fishing apparatus in or near a routing system located in Canadian waters or fishing zones. (r) Paragraphs (b), (c), (e) and (h) do not apply to a vessel engaged in laying, servicing or picking up a navigation mark, submarine cable or pipeline, dredging, surveying, underwater operations or launching or recovering aircraft in or near a routing system located in Canadian waters or fishing zones, where that vessel Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (i) does not prevent other vessels that use the route from navigating safely, (ii) identifies itself to approaching vessels and informs them of the location and nature of its operation and of its intentions, and (iii) informs the Department of Fisheries and Oceans, as soon as possible before the commencement of the operation, of (A) the nature, location and duration of the operation, and (B) any necessary cautionary advice concerning the operation. (s) A vessel making a transatlantic voyage shall, as far as practicable, avoid crossing the Grand Banks of Newfoundland and Labrador north of 43° north latitude. SECTION II — CONDUCT OF VESSELS IN SIGHT OF ONE ANOTHER Rule 11 Application Rules in this Section apply to vessels in sight of one another. Rule 12 Sailing Vessels (a) When two sailing vessels are approaching one another, so as to involve risk of collision, one of them shall keep out of the way of the other as follows: (i) when each has the wind on a different side, the vessel which has the wind on the port side shall keep out of the way of the other, (ii) when both have the wind on the same side, the vessel which is to windward shall keep out of the way of the vessel which is to leeward, (iii) if a vessel with the wind on the port side sees a vessel to windward and cannot determine with certainty whether the other vessel has the wind on the port or on the starboard side, she shall keep out of the way of the other. (b) For the purposes of this Rule, the windward side shall be deemed to be the side opposite to that on which the Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications mainsail is carried or, in the case of a square-rigged vessel, the side opposite to that on which the largest fore-and-aft sail is carried. Rule 13 Overtaking — International (a) Notwithstanding anything contained in the Rules of Part B, Sections I and II, any vessel overtaking any other vessel shall keep out of the way of the vessel being overtaken. (b) A vessel shall be deemed to be overtaking when coming up with another vessel from a direction more than 22.5 degrees abaft her beam, that is, in such a position with reference to the vessel she is overtaking, that at night she would be able to see only the sternlight of that vessel but neither of her sidelights. (c) When a vessel is in any doubt as to whether she is overtaking another, she shall assume that this is the case and act accordingly. (d) Any subsequent alteration of the bearing between the two vessels shall not make the overtaking vessel a crossing vessel within the meaning of these Rules or relieve her of the duty of keeping clear of the overtaken vessel until she is finally past and clear. Overtaking — Canadian Modification (e) Notwithstanding paragraph (b), in the waters of the Great Lakes Basin, a vessel shall be deemed to be overtaking if approaching another vessel from a direction more than 22.5° abaft her beam, that is, in such a position with reference to the vessel she is overtaking that at night she would not be able to see either of the sidelights of the other vessel but would be able to see (i) the sternlight of the other vessel, or (ii) in the case of a power-driven vessel lighted in accordance with Rule 23(d) or (f), the all-round white light or lights of the other vessel. Rule 14 Head-on Situation (a) When two power-driven vessels are meeting on reciprocal or nearly reciprocal courses so as to involve risk of collision, each shall alter her course to starboard so that each shall pass on the port side of the other. (b) Such a situation shall be deemed to exist when a vessel sees the other ahead or nearly ahead and by night she could see the masthead lights of the other in a line or Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications nearly in a line and/or both sidelights and by day she observes the corresponding aspect of the other vessel. (c) When a vessel is in any doubt as to whether such a situation exists she shall assume that it does exist and act accordingly. Rule 15 Crossing Situation — International (a) When two power-driven vessels are crossing so as to involve risk of collision, the vessel which has the other on her own starboard side shall keep out of the way and shall, if the circumstances of the case admit, avoid crossing ahead of the other vessel. Crossing Situation — Canadian Modification (b) Notwithstanding paragraph (a), in Canadian waters, a vessel crossing a river shall keep out of the way of a power-driven vessel ascending or descending the river, except on the St. Lawrence River seaward of Île Rouge. Rule 16 Action by Give-way Vessel Every vessel which is directed to keep out of the way of another vessel shall, so far as possible, take early and substantial action to keep well clear. Rule 17 Action by Stand-on Vessel (a) (i) Where one of two vessels is to keep out of the way, the other shall keep her course and speed. (ii) The latter vessel may however take action to avoid collision by her manoeuvre alone, as soon as it becomes apparent to her that the vessel required to keep out of the way is not taking appropriate action in compliance with these Rules. (b) When, from any cause, the vessel required to keep her course and speed finds herself so close that collision cannot be avoided by the action of the give-way vessel alone, she shall take such action as will best aid to avoid collision. (c) A power-driven vessel which takes action in a crossing situation in accordance with subparagraph (a)(ii) of this Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Rule to avoid collision with another power-driven vessel shall, if the circumstances of the case admit, not alter course to port for a vessel on her own port side. (d) This Rule does not relieve the give-way vessel of her obligation to keep out of the way. Rule 18 Responsibilities between Vessels Except where Rules 9, 10 and 13 otherwise require: (a) A power-driven vessel underway shall keep out of the way of: (i) a vessel not under command, (ii) a vessel restricted in her ability to manoeuvre, (iii) a vessel engaged in fishing, (iv) a sailing vessel. (b) A sailing vessel underway shall keep out of the way of: (i) a vessel not under command, (ii) a vessel restricted in her ability to manoeuvre, (iii) a vessel engaged in fishing. (c) A vessel engaged in fishing when underway shall, so far as possible, keep out of the way of: (i) a vessel not under command, (ii) a vessel restricted in her ability to manoeuvre. (d) (i) Any vessel other than a vessel not under command or a vessel restricted in her ability to manoeuvre shall, if the circumstances of the case admit, avoid impeding the safe passage of a vessel constrained by her draught, exhibiting the signals in Rule 28. (ii) A vessel constrained by her draught shall navigate with particular caution having full regard to her special condition. (e) A seaplane on the water shall, in general, keep well clear of all vessels and avoid impeding their navigation. In circumstances, however, where risk of collision exists, she shall comply with the Rules of this Part. (f) (i) A WIG craft shall, when taking off, landing and in flight near the surface, keep well clear of all other vessels and avoid impeding their navigation. (ii) A WIG craft operating on the water surface shall comply with the Rules of this Part as a power-driven vessel. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications SECTION III — CONDUCT OF VESSELS IN RESTRICTED VISIBILITY Rule 19 Conduct of Vessels in Restricted Visibility (a) This Rule applies to vessels not in sight of one another when navigating in or near an area of restricted visibility. (b) Every vessel shall proceed at a safe speed adapted to the prevailing circumstances and conditions of restricted visibility. A power-driven vessel shall have her engines ready for immediate manoeuvre. (c) Every vessel shall have due regard to the prevailing circumstances and conditions of restricted visibility when complying with the Rules of Section I of this Part. (d) A vessel which detects by radar alone the presence of another vessel shall determine if a close-quarters situation is developing and/or risk of collision exists. If so, she shall take avoiding action in ample time, provided that when such action consists of an alteration of course, so far as possible the following shall be avoided: (i) an alteration of course to port for a vessel forward of the beam, other than for a vessel being overtaken, (ii) an alteration of course towards a vessel abeam or abaft the beam. (e) Except where it has been determined that a risk of collision does not exist, every vessel which hears apparently forward of her beam the fog signal of another vessel, or which cannot avoid a close-quarters situation with another vessel forward of her beam, shall reduce her speed to the minimum at which she can be kept on her course. She shall if necessary take all her way off and in any event navigate with extreme caution until danger of collision is over. PART C — LIGHTS AND SHAPES Rule 20 Application (a) Rules in this Part shall be complied with in all weathers. (b) The Rules concerning lights shall be complied with from sunset to sunrise, and during such times no other lights shall be exhibited, except such lights as cannot be mistaken for the lights specified in these Rules or do Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications not impair their visibility or distinctive character, or interfere with the keeping of a proper look-out. (c) The lights prescribed by these Rules shall, if carried, also be exhibited from sunrise to sunset in restricted visibility and may be exhibited in all other circumstances when it is deemed necessary. (d) The Rules concerning shapes shall be complied with by day. (e) The lights and shapes specified in these Rules shall comply with the provisions of Annex I to these Regulations. Rule 21 Definitions — International (a) Masthead light means a white light placed over the fore and aft centreline of the vessel showing an unbroken light over an arc of the horizon of 225 degrees and so fixed as to show the light from right ahead to 22.5 degrees abaft the beam on either side of the vessel. (b) Sidelights means a green light on the starboard side and a red light on the port side each showing an unbroken light over an arc of the horizon of 112.5 degrees and so fixed as to show the light from right ahead to 22.5 degrees abaft the beam on its respective side. In a vessel of less than 20 metres in length the sidelights may be combined in one lantern carried on the fore and aft centreline of the vessel. (c) Sternlight means a white light placed as nearly as practicable at the stern showing an unbroken light over an arc of the horizon of 135 degrees and so fixed as to show the light 67.5 degrees from right aft on each side of the vessel. (d) Towing light means a yellow light having the same characteristics as the “sternlight” defined in paragraph (c) of this Rule. (e) All-round light means a light showing an unbroken light over an arc of the horizon of 360 degrees. (f) Flashing light means a light flashing at regular intervals at a frequency of 120 flashes or more per minute. Definitions — Canadian Modifications (g) Special flashing light means a yellow light flashing at regular intervals at a frequency of 50 to 70 flashes per minute, placed as far forward and as nearly as practicable on the fore and aft centreline of a vessel and showing an unbroken light over an arc of the horizon of not less than 180 degrees nor more than 225 degrees and so Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications fixed as to show the light from right ahead to abeam and not more than 22.5 degrees abaft the beam on either side of the vessel. (h) Blue flashing light means a blue all-round light flashing at regular intervals at a frequency of 50 to 70 flashes per minute. Rule 22 Visibility of Lights — International The lights prescribed in these Rules shall have an intensity as specified in section 8 of Annex I to these Regulations so as to be visible at the following minimum ranges: (a) In vessels of 50 metres or more in length: — a masthead light, six miles, — a sidelight, three miles, — a sternlight, three miles, — a towing light, three miles, — a white, red, green or yellow all-round light, three miles. (b) In vessels of 12 metres or more in length but less than 50 metres in length: — a masthead light, five miles; except that where the length of the vessel is less than 20 metres, three miles, — a sidelight, two miles, — a sternlight, two miles, — a towing light, two miles, — a white, red, green or yellow all-round light, two miles. (c) In vessels of less than 12 metres in length: — a masthead light, two miles, — a sidelight, one mile, — a sternlight, two miles, — a towing light, two miles, — a white, red, green or yellow all-round light, two miles. (d) In inconspicuous, partly submerged vessels or objects being towed: — a white all-round light, three miles. Visibility of Lights — Canadian Modification (e) In vessels exhibiting — a special flashing light, 2 miles. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications — a blue flashing light, 2 miles. (f) [Repealed, SOR/2008-272, s. 15] Rule 23 Power-driven Vessels Underway — International (a) A power-driven vessel underway shall exhibit: (i) a masthead light forward, (ii) a second masthead light abaft of and higher than the forward one; except that a vessel of less than 50 metres in length shall not be obliged to exhibit such light but may do so, (iii) sidelights, (iv) a sternlight. (b) An air cushion vessel when operating in the non-displacement mode shall, in addition to the lights prescribed in paragraph (a) of this Rule, exhibit an allround flashing yellow light. (c) A WIG craft only when taking off, landing and in flight near the surface shall, in addition to the lights prescribed in paragraph (a) of this Rule, exhibit a high intensity all-round flashing red light. (d) (i) A power-driven vessel of less than 12 metres in length may in lieu of the lights prescribed in paragraph (a) of this Rule exhibit an all-round white light and sidelights. (ii) A power-driven vessel of less than seven metres in length whose maximum speed does not exceed seven knots may in lieu of the lights prescribed in paragraph (a) of this Rule exhibit an all-round white light and shall, if practicable, also exhibit sidelights. (iii) The masthead light or all-round white light on a power-driven vessel of less than 12 metres in length may be displaced from the fore and aft centreline of the vessel if centreline fitting is not practicable, provided that the sidelights are combined in one lantern which shall be carried on the fore and aft centreline of the vessel or located as nearly as practicable in the same fore and aft line as the masthead light or the all-round white light. Power-driven Vessels Underway — Canadian Modifications (e) Rule 23(d)(ii) does not apply to a Canadian power-driven vessel in any waters or to a non-Canadian powerdriven vessel in the Canadian waters of a roadstead, harbour, river, lake or inland waterway. (f) In the waters of the Great Lakes Basin, a power-driven vessel when underway may, instead of the second masthead light and sternlight prescribed in paragraph (a), carry, in the position of the second masthead light, a Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications single all-round white light or two such lights placed not over 800 millimetres apart horizontally, one on either side of the keel and so arranged that one or the other or both shall be visible from any angle of approach and for the same minimum range as the masthead lights. Rule 24 Towing and Pushing — International (a) A power-driven vessel when towing shall exhibit: (i) instead of the light prescribed in Rule 23(a)(i) or (a)(ii), two masthead lights in a vertical line. When the length of the tow, measuring from the stern of the towing vessel to the after end of the tow exceeds 200 metres, three such lights in a vertical line, (ii) sidelights, (iii) a sternlight, (iv) a towing light in a vertical line above the sternlight, (v) when the length of the tow exceeds 200 metres, a diamond shape where it can best be seen. (b) When a pushing vessel and a vessel being pushed ahead are rigidly connected in a composite unit they shall be regarded as a power-driven vessel and exhibit the lights prescribed in Rule 23. (c) A power-driven vessel when pushing ahead or towing alongside, except in the case of a composite unit, shall exhibit: (i) instead of the light prescribed in Rule 23(a)(i) or (a)(ii), two masthead lights in a vertical line, (ii) sidelights, (iii) a sternlight. (d) A power-driven vessel to which paragraph (a) or (c) of this Rule applies shall also comply with Rule 23(a)(ii). (e) A vessel or object being towed, other than those mentioned in paragraph (g) of this Rule, shall exhibit: (i) sidelights, (ii) a sternlight, (iii) when the length of the tow exceeds 200 metres, a diamond shape where it can best be seen. (f) Provided that any number of vessels being towed alongside or pushed in a group shall be lighted as one vessel, (i) a vessel being pushed ahead, not being part of a composite unit, shall exhibit at the forward end, sidelights, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (ii) a vessel being towed alongside shall exhibit a sternlight and at the forward end, sidelights. (g) An inconspicuous, partly submerged vessel or object, or combination of such vessels or objects being towed, shall exhibit: (i) if it is less than 25 metres in breadth, one all-round white light at or near the forward end and one at or near the after end except that dracones need not exhibit a light at or near the forward end, (ii) if it is 25 metres or more in breadth, two additional all-round white lights at or near the extremities of its breadth, (iii) if it exceeds 100 metres in length, additional allround white lights between the lights prescribed in subparagraphs (i) and (ii) so that the distance between the lights shall not exceed 100 metres, (iv) a diamond shape at or near the aftermost extremity of the last vessel or object being towed and if the length of the tow exceeds 200 metres an additional diamond shape where it can best be seen and located as far forward as is practicable. (h) Where from any sufficient cause it is impracticable for a vessel or object being towed to exhibit the lights or shapes prescribed in paragraph (e) or (g) of this Rule, all possible measures shall be taken to light the vessel or object towed or at least to indicate the presence of such vessel or object. (i) Where from any sufficient cause it is impracticable for a vessel not normally engaged in towing operations to display the lights prescribed in paragraph (a) or (c) of this Rule, such vessel shall not be required to exhibit those lights when engaged in towing another vessel in distress or otherwise in need of assistance. All possible measures shall be taken to indicate the nature of the relationship between the towing vessel and the vessel being towed as authorized by Rule 36, in particular by illuminating the towline. Towing and Pushing — Canadian Modifications (j) For the purpose of paragraph (h), if it is impracticable for a barge being towed to comply with paragraph (e) within the Canadian waters of a roadstead, harbour, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications river, lake or inland waterway, it shall carry one allround white light at each end; however, in a case where two or more barges are grouped together, the barges (i) may instead carry one all-round white light at each end of the group, and (ii) if the total length of the group exceeds 100 metres and the group is lighted in accordance with subparagraph (i), shall carry an additional all-round white light located as close as practicable to the mid-point of the group. (k) Notwithstanding paragraph (c), in the waters of the Great Lakes Basin, a power-driven vessel, when pushing ahead or towing alongside, shall exhibit two towing lights in a vertical line instead of the sternlight prescribed in paragraph (c). (l) In the waters of the Great Lakes Basin, a special flashing light shall be exhibited at the forward end of a vessel or vessels being pushed ahead, in addition to the lights prescribed in paragraph (f). (m) For the purpose of paragraph (h), within the Canadian waters of a roadstead, harbour, river, lake or inland waterway, where it is impracticable for a log tow to comply with paragraph (g), the log tow shall exhibit (i) if it is less than 25 metres in breadth, one all-round white light at or near the forward end and one at or near the after end, (ii) if it is less than 25 metres in breadth and exceeds 100 metres in length, one additional all-round white light at or near the mid-point of the length, (iii) if it is 25 metres or more in breadth, a total of four all-round white lights, one at or near each corner, and (iv) if it is 25 metres or more in breadth and exceeds 100 metres in length, an additional all-round white light at or near the mid-point of each side of the length. (n) to (q) [Repealed, SOR/2008-272, s. 16] Rule 25 Sailing Vessels Underway and Vessels Under Oars — International (a) A sailing vessel underway shall exhibit: (i) sidelights, (ii) a sternlight. (b) In a sailing vessel of less than 20 metres in length the lights prescribed in paragraph (a) of this Rule may be combined in one lantern carried at or near the top of the mast where it can best be seen. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (c) A sailing vessel underway may, in addition to the lights prescribed in paragraph (a) of this Rule, exhibit at or near the top of the mast, where they can best be seen, two all-round lights in a vertical line, the upper being red and the lower green, but these lights shall not be exhibited in conjunction with the combined lantern permitted by paragraph (b) of this Rule. (d) (i) A sailing vessel of less than seven metres in length shall, if practicable, exhibit the lights prescribed in paragraph (a) or (b) of this Rule, but if she does not, she shall have ready at hand an electric torch or lighted lantern showing a white light which shall be exhibited in sufficient time to prevent collision. (ii) A vessel under oars may exhibit the lights prescribed in this Rule for sailing vessels, but if she does not, she shall have ready at hand an electric torch or lighted lantern showing a white light which shall be exhibited in sufficient time to prevent collision. (e) A vessel proceeding under sail when also being propelled by machinery shall exhibit forward where it can best be seen a conical shape, apex downwards. Sailing Vessels Underway and Vessels Under Oars — Canadian Modification (f) Notwithstanding paragraph (e), in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a vessel of less than 12 metres in length proceeding under sail when also being propelled by machinery is not required to exhibit a conical shape, apex downwards, but may do so. Rule 26 Fishing Vessels (a) A vessel engaged in fishing, whether underway or at anchor, shall exhibit only the lights and shapes prescribed in this Rule. (b) A vessel when engaged in trawling, by which is meant the dragging through the water of a dredge net or other apparatus used as a fishing appliance, shall exhibit: (i) two all-round lights in a vertical line, the upper being green and the lower white, or a shape consisting of two cones with their apexes together in a vertical line one above the other, (ii) a masthead light abaft of and higher than the allround green light; a vessel of less than 50 metres in length shall not be obliged to exhibit such a light but may do so, (iii) when making way through the water, in addition to the lights prescribed in this paragraph, sidelights and a sternlight. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (c) A vessel engaged in fishing, other than trawling, shall exhibit: (i) two all-round lights in a vertical line, the upper being red and the lower white, or a shape consisting of two cones with their apexes together in a vertical line one above the other, (ii) when there is outlying gear extending more than 150 metres horizontally from the vessel, an all-round white light or a cone apex upwards in the direction of the gear, (iii) when making way through the water, in addition to the lights prescribed in this paragraph, sidelights and a sternlight. (d) The additional signals described in Annex II apply to a vessel engaged in fishing in close proximity to other vessels engaged in fishing. (e) A vessel when not engaged in fishing shall not exhibit the lights or shapes prescribed in this Rule, but only those prescribed for a vessel of her length. (f) [Repealed, SOR/2008-272, s. 18] Rule 27 Vessels not under Command or Restricted in their Ability to Manoeuvre (a) A vessel not under command shall exhibit: (i) two all-round red lights in a vertical line where they can best be seen, (ii) two balls or similar shapes in a vertical line where they can best be seen, (iii) when making way through the water, in addition to the lights prescribed in this paragraph, sidelights and a sternlight. (b) A vessel restricted in her ability to manoeuvre, except a vessel engaged in mineclearance operations, shall exhibit: (i) three all-round lights in a vertical line where they can best be seen. The highest and lowest of these lights shall be red and the middle light shall be white, (ii) three shapes in a vertical line where they can best be seen. The highest and lowest of these shapes shall be balls and the middle one a diamond, (iii) when making way through the water, a masthead light or lights, sidelights and a sternlight, in addition to the lights prescribed in subparagraph (i), (iv) when at anchor, in addition to the lights or shapes prescribed in subparagraphs (i) and (ii), the light, lights or shape prescribed in Rule 30. (c) A power-driven vessel engaged in a towing operation such as severely restricts the towing vessel and her tow in their ability to deviate from their course shall, in addition to the lights or shapes prescribed in Rule 24(a), Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications exhibit the lights or shapes prescribed in subparagraphs (b)(i) and (ii) of this Rule. (d) A vessel engaged in dredging or underwater operations, when restricted in her ability to manoeuvre, shall exhibit the lights and shapes prescribed in subparagraphs (b)(i), (ii) and (iii) of this Rule and shall in addition, when an obstruction exists, exhibit: (i) two all-round red lights or two balls in a vertical line to indicate the side on which the obstruction exists, (ii) two all-round green lights or two diamonds in a vertical line to indicate the side on which another vessel may pass, (iii) when at anchor the lights or shapes prescribed in this paragraph instead of the lights or shape prescribed in Rule 30. (e) Whenever the size of a vessel engaged in diving operations makes it impracticable to exhibit all lights and shapes prescribed in paragraph (d) of this Rule, the following shall be exhibited: (i) three all-round lights in a vertical line where they can best be seen. The highest and lowest of these lights shall be red and the middle light shall be white, (ii) a rigid replica of the International Code flag “A” not less than one metre in height. Measures shall be taken to ensure its all-round visibility. (f) A vessel engaged in mineclearance operations shall, in addition to the lights prescribed for a power-driven vessel in Rule 23 or to the lights or shape prescribed for a vessel at anchor in Rule 30 as appropriate, exhibit three all-round green lights or three balls. One of these lights or shapes shall be exhibited near the foremast head and one at each end of the fore yard. These lights or shapes indicate that it is dangerous for another vessel to approach within 1 000 metres of the mineclearance vessel. (g) Vessels of less than 12 metres in length, except those engaged in diving operations, shall not be required to exhibit the lights and shapes prescribed in this Rule. (h) The signals prescribed in this Rule are not signals of vessels in distress and requiring assistance. Such signals are contained in Annex IV. Rule 28 Vessels Constrained by their Draught — International (a) A vessel constrained by her draught may, in addition to the lights prescribed for power-driven vessels in Rule 23, exhibit where they can best be seen three all-round red lights in a vertical line, or a cylinder. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Vessels Constrained by their Draught — Canadian Modification (b) Notwithstanding paragraph (a), in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, no vessel shall exhibit three all-round red lights in a vertical line or a cylinder. Rule 29 Pilot Vessels (a) A vessel engaged on pilotage duty shall exhibit: (i) at or near the masthead, two all-round lights in a vertical line, the upper being white and the lower red, (ii) when underway, in addition, sidelights and a sternlight, (iii) when at anchor, in addition to the lights prescribed in subparagraph (i), the light, lights or shape prescribed in Rule 30 for vessels at anchor. (b) A pilot vessel when not engaged on pilotage duty shall exhibit the lights or shapes prescribed for a similar vessel of her length. Rule 30 Anchored Vessels and Vessels Aground — International (a) A vessel at anchor shall exhibit where it can best be seen: (i) in the fore part, an all-round white light or one ball, (ii) at or near the stern and at a lower level than the light prescribed in subparagraph (i), an all-round white light. (b) A vessel of less than 50 metres in length may exhibit an all-round white light where it can best be seen instead of the lights prescribed in paragraph (a) of this Rule. (c) A vessel at anchor may, and a vessel of 100 metres and more in length shall, also use the available working or equivalent lights to illuminate her decks. (d) A vessel aground shall exhibit the lights prescribed in paragraph (a) or (b) of this Rule and in addition, where they can best be seen: (i) two all-round red lights in a vertical line, (ii) three balls in a vertical line. (e) A vessel of less than seven metres in length, when at anchor, not in or near a narrow channel, fairway or anchorage, or where other vessels normally navigate, shall Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications not be required to exhibit the lights or shape prescribed in paragraphs (a) and (b) of this Rule. (f) A vessel of less than 12 metres in length, when aground, shall not be required to exhibit the lights or shapes prescribed in subparagraphs (d)(i) and (ii) of this Rule. Anchored Vessels and Vessels Aground — Canadian Modifications (g) In the Canadian waters of a roadstead, harbour, river, lake or inland waterway, instead of exhibiting the lights prescribed by paragraphs (a) to (c) of this Rule, a barge or an inconspicuous, partly submerged vessel or object may, when at anchor, exhibit (i) in the case of a barge, those prescribed by paragraph 24(j), and (ii) in the case of an inconspicuous, partly submerged vessel or object, those prescribed by paragraph 24(g). (h) Notwithstanding this Rule, in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a barge or an inconspicuous, partly submerged vessel or object, when at anchor, is not required to exhibit any light while located within a recognized mooring, storage or booming area that is not an area in or near a narrow channel or fairway or where other vessels normally navigate. Rule 31 Seaplanes Where it is impracticable for a seaplane or a WIG craft to exhibit lights and shapes of the characteristics or in the positions prescribed in the Rules of this Part she shall exhibit lights and shapes as closely similar in characteristics and position as is possible. PART D — SOUND AND LIGHT SIGNALS Rule 32 Definitions (a) The word whistle means any sound signalling appliance capable of producing the prescribed blasts and Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications which complies with the specifications in Annex III to these Regulations. (b) The term short blast means a blast of about one second’s duration. (c) The term prolonged blast means a blast of from four to six seconds’ duration. Rule 33 Equipment for Sound Signals — International (a) A vessel of 12 metres or more in length shall be provided with a whistle, a vessel of 20 metres or more in length shall be provided with a bell in addition to a whistle, and a vessel of 100 metres or more in length shall, in addition, be provided with a gong, the tone and sound of which cannot be confused with that of the bell. The whistle, bell and gong shall comply with the specification in Annex III to these Regulations. The bell or gong or both may be replaced by other equipment having the same respective sound characteristics, provided that manual sounding of the prescribed signals shall always be possible. (b) A vessel of less than 12 metres in length shall not be obliged to carry the sound signalling appliances prescribed in paragraph (a) of this Rule but if she does not, she shall be provided with some other means of making an efficient sound signal. Equipment for Sound Signals — Canadian Modification (c) Notwithstanding paragraph (b), in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a vessel shall carry the sound signalling appliances prescribed in paragraph (a) for a vessel of 12 metres or more in length, if it is (i) less than 12 metres in length, (ii) ordinarily used for the purpose of pushing or pulling any floating object, and (iii) not employed solely in yarding or warping operations. Rule 34 Manoeuvring and Warning Signals — International (a) When vessels are in sight of one another, a power-driven vessel underway, when manoeuvring as authorized or required by these Rules, shall indicate that manoeuvre by the following signals on her whistle: Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications — one short blast to mean “I am altering my course to starboard”, — two short blasts to mean “I am altering my course to port”, — three short blasts to mean “I am operating astern propulsion”. (b) Any vessel may supplement the whistle signals prescribed in paragraph (a) of this Rule by light signals, repeated as appropriate, whilst the manoeuvre is being carried out: (i) these light signals shall have the following significance: — one flash to mean “I am altering my course to starboard”, — two flashes to mean “I am altering my course to port”, — three flashes to mean “I am operating astern propulsion”, (ii) the duration of each flash shall be about one second, the interval between flashes shall be about one second, and the interval between successive signals shall be not less than 10 seconds, (iii) the light used for this signal shall, if fitted, be an all-round white light, visible at a minimum range of five miles, and shall comply with the provisions of Annex I. (c) When in sight of one another in a narrow channel or fairway: (i) a vessel intending to overtake another shall in compliance with Rule 9(e)(i) indicate her intention by the following signals on her whistle: — two prolonged blasts followed by one short blast to mean “I intend to overtake you on your starboard side”, — two prolonged blasts followed by two short blasts to mean “I intend to overtake you on your port side”, (ii) the vessel about to be overtaken when acting in accordance with Rule 9(e)(i) shall indicate her agreement by the following signal on her whistle; — one prolonged blast, one short, one prolonged and one short blast, in that order. (d) When vessels in sight of one another are approaching each other and from any cause either vessel fails to understand the intentions or actions of the other, or is in doubt whether sufficient action is being taken by the other to avoid collision, the vessel in doubt shall immediately indicate such doubt by giving at least five short and rapid blasts on the whistle. Such signal may be supplemented by a light signal of at least five short and rapid flashes. (e) A vessel nearing a bend or an area of a channel or fairway where other vessels may be obscured by an intervening obstruction shall sound one prolonged blast. Such signal shall be answered with a prolonged blast by any approaching vessel that may be within hearing around the bend or behind the intervening obstruction. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (f) If whistles are fitted on a vessel at a distance apart of more than 100 metres, one whistle only shall be used for giving manoeuvring and warning signals. Manoeuvring and Warning Signals — Canadian Modifications (g) Notwithstanding paragraph (a), in the waters of the Great Lakes Basin, when power-driven vessels are in sight of one another and meeting or crossing at a distance within half a mile of each other, each vessel underway, when manoeuvring as authorized or required by these Rules (i) shall indicate that manoeuvre by the following signals on her whistle: — one short blast to mean “I intend to leave you on my port side”, — two short blasts to mean “I intend to leave you on my starboard side”, and — three short blasts to mean “I am operating astern propulsion”, and (ii) shall, upon hearing the one or two blast signal, referred to in subparagraph (i), of the other vessel indicate her agreement by sounding the same whistle signal and taking the steps necessary to effect a safe passing. If, however, for any cause, a vessel on hearing a one or two blast signal referred to in subparagraph (i) doubts the safety of the proposed manoeuvre, she shall sound the signal specified in paragraph (d) and each vessel shall take appropriate precautionary action until a safe passing agreement is made. (h) Notwithstanding paragraph (b), in the waters of the Great Lakes Basin, a vessel may supplement the whistle signals prescribed in paragraph (g) by light signals (i) that have the following significance: — one flash to mean “I intend to leave you on my port side”, — two flashes to mean “I intend to leave you on my starboard side”, — three flashes to mean “I am operating astern propulsion”, and (ii) the duration of which shall be about one second for each flash. (i) The light used for a signal referred to in paragraph (h), shall, if fitted, be one all-round white or yellow light, visible at a minimum range of two miles, synchronized with the whistle signal referred to in paragraph (g), and shall comply with section 12 of Annex I. (j) Notwithstanding paragraph (c), in the waters of the Great Lakes Basin, when power-driven vessels are in sight of one another in a narrow channel or fairway, (i) the vessel intending to overtake another shall, in compliance with Rule 9(i), indicate her intention by the following signals on her whistle: Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications — one short blast to mean “I intend to overtake you on your starboard side”, — two short blasts to mean “I intend to overtake you on your port side”, (ii) the vessel about to be overtaken when acting in accordance with Rule 9(i) shall, if in agreement, sound the same signal as given by the other vessel. If in doubt, she shall sound the signal prescribed in paragraph (d). (k) In the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a power-driven vessel of 12 metres or more in length that is leaving a dock or berth shall give a signal of one prolonged blast unless (i) the vessel is a ferry making a scheduled departure from a dock or berth from which more than six daily scheduled departures are made, (ii) the visibility is not less than 3 miles, and (iii) the master of the ferry has used all available means appropriate to the prevailing circumstances and conditions to determine if the signal is needed for a safe departure and has determined that it is not. (l) Notwithstanding this Rule and Rule 9, if positive mutual identification of the vessels has been made in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a vessel may use a bridge-to-bridge radiotelephone instead of the prescribed whistle signals to reach agreement in a meeting, crossing or overtaking situation. If agreement is not reached, then whistle signals shall be exchanged in a timely manner and shall prevail. Rule 35 Sound Signals in Restricted Visibility — International In or near an area of restricted visibility, whether by day or night, the signals prescribed in this Rule shall be used as follows: (a) A power-driven vessel making way through the water shall sound at intervals of not more than two minutes one prolonged blast. (b) A power-driven vessel underway but stopped and making no way through the water shall sound at intervals of not more than two minutes two prolonged blasts in succession with an interval of about two seconds between them. (c) A vessel not under command, a vessel restricted in her ability to manoeuvre, a vessel constrained by her Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications draught, a sailing vessel, a vessel engaged in fishing and a vessel engaged in towing or pushing another vessel shall, instead of the signals prescribed in paragraph (a) or (b) of this Rule, sound at intervals of not more than two minutes three blasts in succession, namely one prolonged followed by two short blasts. (d) A vessel engaged in fishing, when at anchor, and a vessel restricted in her ability to manoeuvre when carrying out her work at anchor, shall instead of the signals prescribed in paragraph (g) of this Rule sound the signal prescribed in paragraph (c) of this Rule. (e) A vessel towed or if more than one vessel is towed the last vessel of the tow, if manned, shall at intervals of not more than two minutes sound four blasts in succession, namely one prolonged followed by three short blasts. When practicable, this signal shall be made immediately after the signal made by the towing vessel. (f) When a pushing vessel and a vessel being pushed ahead are rigidly connected in a composite unit they shall be regarded as a power-driven vessel and shall give the signals prescribed in paragraph (a) or (b) of this Rule. (g) A vessel at anchor shall at intervals of not more than one minute ring the bell rapidly for about five seconds. In a vessel of 100 metres or more in length the bell shall be sounded in the forepart of the vessel and immediately after the ringing of the bell the gong shall be sounded rapidly for about five seconds in the after part of the vessel. A vessel at anchor may in addition sound three blasts in succession, namely one short, one prolonged and one short blast, to give warning of her position and of the possibility of collision to an approaching vessel. (h) A vessel aground shall give the bell signal and if required the gong signal prescribed in paragraph (g) of this Rule and shall, in addition, give three separate and distinct strokes on the bell immediately before and after the rapid ringing of the bell. A vessel aground may in addition sound an appropriate whistle signal. (i) A vessel of 12 metres or more but less than 20 metres in length shall not be obliged to give the bell signals prescribed in paragraphs (g) and (h) of this Rule. However, if she does not, she shall make some other efficient sound signal at intervals of not more than 2 minutes. (j) A vessel of less than 12 metres in length shall not be obliged to give the above mentioned signals but, if she does not, shall make some other efficient sound signal at intervals of not more than 2 minutes. (k) A pilot vessel when engaged on pilotage duty may in addition to the signals prescribed in paragraphs (a), (b) or (g) of this Rule sound an identity signal consisting of four short blasts. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Sound Signals in Restricted Visibility — Canadian Modification (l) Notwithstanding paragraph (j), in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a vessel shall sound the signals prescribed for a vessel of 12 metres or more in length if it is (i) less than 12 metres in length, (ii) ordinarily used for the purpose of pushing or pulling any floating object, and (iii) not located within a recognized mooring, storage or booming area. Rule 36 Signals to attract Attention If necessary to attract the attention of another vessel any vessel may make light or sound signals that cannot be mistaken for any signal authorized elsewhere in these Rules, or may direct the beam of her searchlight in the direction of the danger, in such a way as not to embarrass any vessel. Any light to attract the attention of another vessel shall be such that it cannot be mistaken for any aid to navigation. For the purpose of this Rule the use of high intensity intermittant or revolving lights, such as strobe lights, shall be avoided. Rule 37 Distress Signals When a vessel is in distress and requires assistance she shall use or exhibit the signals described in Annex IV. PART E — EXEMPTIONS Rule 38 Exemptions — International Any vessel (or class of vessels) provided that she complies with the requirements of the International Regulations for Preventing Collisions at Sea, 1960, the keel of which is laid or which is at a corresponding stage of construction before the entry into force of these Regulations is exempted from compliance therewith as follows: (a) The installation of lights with ranges prescribed in Rule 22, until four years after the date of entry into force of these Regulations. (b) The installation of lights with colour specifications as prescribed in section 7 of Annex I to these Regulations, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications until four years after the date of entry into force of these Regulations. (c) The repositioning of lights as a result of conversion from Imperial to metric units and rounding off measurement figures, permanent exemption. (d) (i) The repositioning of masthead lights on vessels of less than 150 metres in length, resulting from the prescriptions of section 3(a) of Annex I, permanent exemption. (ii) The repositioning of masthead lights on vessels of 150 metres or more in length, resulting from the prescriptions of section 3(a) of Annex I, until nine years after the date of entry into force of these Regulations. (e) The repositioning of masthead lights resulting from the prescriptions of section 2(b) of Annex I, until nine years after the date of entry into force of these Regulations. (f) The repositioning of sidelights resulting from the prescriptions of sections 2(g) and 3(b) of Annex I, until nine years after the date of entry into force of these Regulations. (g) The requirements for sound signal appliances prescribed in Annex III, until nine years after the date of entry into force of these Regulations. (h) The repositioning of all-round lights resulting from the prescription of section 9(b) of Annex I, permanent exemption. Exemptions — Canadian Modifications (i) For the purposes of paragraphs (d), (e), (f) and (g), the nine years referred to therein shall be considered to commence on July 15, 1977. (j) Notwithstanding paragraph (i), the nine years referred to in paragraphs (d), (e), (f) and (g) shall be considered to commence on March 1, 1983 for vessels exclusively engaged in inland voyages. (k) [Repealed, SOR/2008-272, s. 25] PART F — ADDITIONAL CANADIAN PROVISIONS Rule 39 Special Signals for Dangerous Goods In the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a vessel that is taking in, discharging or carrying dangerous goods shall, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (a) when not underway, exhibit where it can best be seen, an all-round red light or the International Code flag “B”; and (b) when underway, exhibit where it can best be seen, the International Code flag “B” but not an all-round red light. Rule 40 Radar Reflectors (a) Subject to paragraph (b), a vessel that is less than 20 metres in length or is constructed primarily of nonmetallic materials shall, if practicable, be equipped with a radar reflector or other means to enable the vessel’s detection by other vessels navigating by radar at 3 GHz or 9 GHz. (b) Paragraph (a) does not apply where (i) a vessel operates in limited traffic conditions, daylight, and favourable environmental conditions and where compliance is not essential for the safety of the vessel, or (ii) the small size of the vessel or its operation away from radar navigation makes compliance impracticable. (c) The radar reflector or other means to enable detection prescribed in paragraph (a) shall, to the extent practicable, meet the requirements of (i) sections 3 to 5 of the Annex to Resolution A.384(X), made by the Organization and as amended from time to time, if fitted before July 1, 2005, (ii) sections 3 to 5 of the Annex to Resolution MSC.164(78), made by the Organization and as amended from time to time, if fitted on or after July 1, 2005, or (iii) other performance standards that the Minister determines provide a level of safety that is equivalent to or higher than that of those standards. (d) For the purpose of interpreting a document incorporated by reference into this Rule, “should” shall be read to mean “shall” and recommendations shall be mandatory. Rule 41 Transponders (a) No vessel, except a vessel in distress, shall use a transponder that can transmit radar responder signals or radar beacon signals in the 3- or 10-centimetre marine radar bands. (b) Notwithstanding paragraph (a), an exploration or exploitation vessel may use such a transponder if authorized to do so under this Rule and the transponder is Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications used in a manner that does not compromise the safety of navigation. (c) The Minister shall authorize the use of a transponder if it will be used in a manner that will not interfere with or degrade the use of radar in navigation, having regard to factors such as (i) the proximity of other transponders and the distinctiveness of their signals, (ii) the frequency, range and power of the transponder, and (iii) the marine radar band to be used. (d) [Repealed, SOR/2008-272, s. 28] Rule 42 Additional Requirements for Exploration or Exploitation Vessels (a) An exploration or exploitation vessel shall display identification panels bearing the name, identification letters or numerals of the vessel so that at least one panel is visible in any direction. (b) The name, identification letters or numerals referred to in paragraph (a) shall be (i) black, (ii) not less than one metre in height, (iii) displayed on a yellow background, and (iv) easily visible in daylight and at night by the use of illumination or retro-reflecting material. (c) Subject to paragraph (h), an exploration or exploitation vessel, when stationary and engaged in drilling or production operations, shall, in lieu of the lights or shapes required by these Rules, exhibit where it can best be seen from any direction a white light or a series of white lights located at an equal height above the water and operating in unison, which light or lights shall (i) flash the morse letter “U” at intervals of not more than 15 seconds, (ii) be installed at a height above the water of not less than six metres and not more than 30 metres so that at least one light shall remain visible to within 15 metres of the vessel, (iii) be visible all round the horizon at a nominal range of 15 miles, (iv) be powered by a reliable power source, (v) be equipped with an auxiliary power source, and (vi) be exhibited from 15 minutes before sunset until sunrise and at all times when the visibility in any direction is two miles or less. (d) The horizontal and vertical extremities of an exploration or exploitation vessel that is stationary and Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications engaged in drilling or production operations shall be adequately marked in compliance with the requirements set out in Transport Canada Standards Obstruction Markings (2nd ed.), 1987, TP 382, as amended from time to time. (e) An exploration or exploitation vessel, when stationary and engaged in drilling or production operations, shall be equipped with a sound-signalling appliance that (i) is powered by a reliable power source, (ii) is provided with an auxiliary power source, (iii) when operating, emits a rhythmic blast corresponding to the Morse letter “U” every 30 seconds, (iv) has its maximum intensity at a frequency between 100 and 1 000 Hertz, (v) has a usual range of at least two miles, (vi) is installed at a height above the water of not less than six metres and not more than 30 metres, and (vii) is so placed that the sound emitted is audible, when there is no wind, throughout the required range in all directions in a horizontal plane from the vessel. (f) An exploration or exploitation vessel, when stationary and engaged in drilling or production operations, shall, whenever the visibility in any direction is two miles or less, operate the sound-signalling appliance described in paragraph (e) in lieu of the sound signal described in Rule 35. (g) An exploration or exploitation vessel shall comply with the relevant technical requirements set out in sections 2.3 and 2.4 of, and Appendix 1 to, the IALA’s publication Recommendations for the marking of offshore structures, as amended from time to time, and the nominal range of lights shall be computed in accordance with Appendix II of the IALA’s 1967 publication Recommendations for the notation of luminous intensity and range of lights. (h) For the purposes of this Rule, wherever the word “Authority” appears in a document incorporated by reference, it shall be read as “Minister”. (i) In the Canadian waters of the Great Lakes Basin, the white light or series of white lights exhibited by an exploration or exploitation vessel when stationary and engaged in drilling or production operations shall have a range of visibility of between eight and fifteen miles. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Rule 43 Safety Zones Around Exploration or Exploitation Vessels (a) For the purpose of this Rule, with respect to an exploration or exploitation vessel that is in position for the purpose of exploring or exploiting the non-living natural resources of the sea bed, a safety zone is the area that extends from the outer extremities of the exploration or exploitation vessel to the greater of (i) 500 metres in all directions, and (ii) 50 metres beyond the boundaries of the anchor pattern of the vessel. (b) The Minister may establish a safety zone greater than the safety zone referred to in paragraph (a) if it is reasonably related to the nature and function of the exploration or exploitation vessel and is necessary to ensure navigational safety. (c) No vessel shall navigate within a safety zone. (d) Paragraph (c) does not apply to a vessel that (i) is in distress, (ii) is attempting to save life or provide assistance to a vessel in distress, (iii) is operated by or on behalf of the state having jurisdiction over the exploration or exploitation operations, or (iv) has received permission from the person in charge of the exploration or exploitation vessel to enter the safety zone around that vessel. (e) [Repealed, SOR/2008-272, s. 30] Rule 44 Ocean Data Acquisition Systems (ODAS) (a) Every Canadian ODAS shall clearly display its identification number on an exterior surface where it can be clearly seen and, if practicable, shall display the name and address of the owner of the ODAS. (b) Subject to paragraph (f), every ODAS shall be constructed or fitted with a radar reflector, or other means, that has a radar response that at least meets the requirements set out in Rule 40. (c) Every ODAS that is designed to operate while floating with part of its structure extending above the water shall (i) be coloured yellow, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (ii) have a shape that cannot be confused with the shape of a navigational mark, and (iii) where technically practicable, (A) have a topmark consisting of a yellow “X” shape, (B) exhibit a yellow light visible at a minimum range of five miles that gives a group of five flashes every 20 seconds, and (C) be equipped with an appliance that emits a sound signal at intervals of not more than two minutes, which sound signal cannot be confused with any other signal prescribed by these Rules or with the sound signal of any aid to navigation in the vicinity of the ODAS. (d) Subject to paragraph (f), every ODAS designed to operate under water, other than an ODAS referred to in paragraph (e), shall (i) be escorted by a surface vessel that gives warning of the presence of the ODAS in accordance with Rule 27, or (ii) have tethered to it a surface float that is marked, provides the radar response, is lighted and sounds the signals specified in paragraphs (a) to (c). (e) Every ODAS designed to operate when resting on the bottom of a sea, lake or river with part of its structure extending above the water shall be marked, exhibit lights and shapes, and sound signals in the same manner as an exploration or exploitation vessel. (f) Paragraphs (b) and (d) do not apply to an ODAS where (i) the Minister has determined that the ODAS does not constitute a potential danger to navigation by reason of (A) its size, material, construction, area or method of operation, (B) the nature and condition of the waters in the area of operation of the ODAS, and (C) the use that is or might reasonably be expected to be made of those waters, and (ii) the Minister has given the owner of the ODAS notice in writing of that determination. Rule 45 Blue Flashing Light (a) Any government vessel or any vessel that is owned or operated by a harbour, river, county or municipal police force may exhibit as an identification signal a blue flashing light when the vessel (i) is providing assistance in any waters to any vessel or other craft, aircraft or person that is threatened by grave and imminent danger and requires immediate assistance, or Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (ii) is engaged in law enforcement duties in Canadian waters. (b) Any vessel operated by the Canadian Coast Guard Auxiliary may exhibit a blue flashing light as an identification signal when the vessel participates, at the request of the Canadian Coast Guard, in search and rescue operations. (c) A vessel referred to in paragraph (a) or (b) that exhibits a blue flashing light as an identification signal is not relieved from the obligation to comply with the Steering and Sailing Rules set out in Part B. (d) [Repealed, SOR/2008-272, s. 34] Rule 46 Alternate System of Navigation Lights (a) For the purpose of this Rule, “alternate system of navigation lights” means a backup system that includes masthead lights, sidelights, a sternlight and the lights prescribed in Rule 30 for vessels at anchor. (b) This Rule does not apply to (i) vessels that are less than 15 metres in length, (ii) cable ferries, or (iii) pleasure craft. (c) A Canadian vessel required by Part C to exhibit lights shall be fitted with an alternate system of navigation lights. (d) In the case of vessels built before January 1, 1991, that have a gross tonnage of less than 500, the alternate system of navigation lights may consist of oil or electronic lanterns. (d.1) [Repealed, SOR/2008-272, s. 35] (e) If it is impracticable for a vessel or object being towed or pushed to comply with paragraph (c), spare lights shall be readily available so that the vessel or object maintains compliance with Part C. (f) The alternate system of navigation lights shall be supplied by the main source of electric power and the emergency source of electric power that are referred to in section 15 of Annex I, unless otherwise provided by paragraph (g). (g) In the case of vessels built before January 1, 1991, having a gross tonnage of less than 500, the alternate system of navigation lights shall be supplied by (i) the vessel’s emergency source of electric power, or (ii) in the case of oil or electronic lanterns, power of a capacity sufficient for the duration of the intended voyage. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (h) Lights using a flame shall not be used as the alternate system of navigation lights on any vessel carrying, towing or pushing cargo that is volatile or explosive. ANNEX I POSITIONING AND TECHNICAL DETAILS OF LIGHTS AND SHAPES 1 Definition — International (a) The term height above the hull means height above the uppermost continuous deck. This height shall be measured from the position vertically beneath the location of the light. Definition — Canadian Modification (b) The term practical cut-off means the point on an arc around a source of light at which the intensity of the light is reduced as follows: (i) for vessels of less than 20 metres in length, where the intensity is reduced to 67 per cent of the minimum required intensity within three or five degrees as appropriate, outside the horizontal sectors referred to in section 9 of this Annex and described in Rule 21, practical cut-off occurs at the point at which the intensity is reduced to 10 per cent of the minimum required intensity within 20 degrees outside the horizontal sectors referred to in section 9 of this Annex and described in Rule 21, (ii) for vessels of 20 metres or more in length, practical cut-off occurs at the point at which the intensity is reduced to 12.5 per cent of the minimum required intensity within three or five degrees, as appropriate, outside the horizontal sectors referred to in section 9 of this Annex and described in Rule 21. 2 Vertical positioning and spacing of lights — International (a) On a power-driven vessel of 20 metres or more in length the masthead lights shall be placed as follows: (i) the forward masthead light, or if only one masthead light is carried, then that light, at a height above the hull of not less than six metres, and, if the breadth of the vessel exceeds six metres, then at a height above the hull not less than such breadth, so however that the light need not be placed at a greater height above the hull than 12 metres, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (ii) when two masthead lights are carried the after one shall be at least 4.5 metres vertically higher than the forward one. (b) The vertical separation of masthead lights of powerdriven vessels shall be such that in all normal conditions of trim the after light will be seen over and separate from the forward light at a distance of 1 000 metres from the stem when viewed from sea level. (c) The masthead light of a power-driven vessel of 12 metres but less than 20 metres in length shall be placed at a height above the gunwale of not less than 2.5 metres. (d) A power-driven vessel of less than 12 metres in length may carry the uppermost light at a height of less than 2.5 metres above the gunwale. (d.1) Where a masthead light is carried in addition to sidelights and a sternlight or where the all-round light described in subparagraph (d)(i) of Rule 23 is carried in addition to sidelights, the masthead light or the allround light shall be carried at least one metre higher than the sidelights. (e) One of the two or three masthead lights prescribed for a power-driven vessel when engaged in towing or pushing another vessel shall be placed in the same position as either the forward masthead light or the after masthead light, provided that, if carried on the aftermast, the lowest after masthead light shall be at least 4.5 metres vertically higher than the forward masthead light. (f) (i) The masthead light or lights prescribed in Rule 23(a) shall be so placed as to be above and clear of all other lights and obstructions except as described in subparagraph (ii). (ii) When it is impracticable to carry the all-round lights prescribed by Rule 27(b)(i) or Rule 28 below the masthead lights, they may be carried above the after masthead light(s) or vertically in between the forward masthead light(s) and after masthead light(s), provided that in the latter case the requirement of section 3(c) of this Annex shall be complied with. (g) The sidelights of a power-driven vessel shall be placed at a height above the hull not greater than three-quarters of that of the forward masthead light. They shall not be so low as to be interfered with by deck lights. (h) The sidelights, if in a combined lantern and carried on a power-driven vessel of less than 20 metres in length, shall be placed not less than one metre below the masthead light. (i) When the Rules prescribe two or three lights to be carried in a vertical line, they shall be spaced as follows: (i) on a vessel of 20 metres in length or more, such lights shall be spaced not less than two metres apart, and the lowest of these lights shall, except where a towing light is required, be placed at a height of not less than four metres above the hull, (ii) on a vessel of less than 20 metres in length, the lights shall be spaced not less than one metre apart and the lowest of the lights shall, except where a towing light is required, be placed at a height of not less than two metres above the gunwale, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (iii) when three lights are carried they shall be equally spaced. (j) The lower of the two all-round lights prescribed for a vessel when engaged in fishing shall be at a height above the sidelights not less than twice the distance between the two vertical lights. (k) The forward anchor light prescribed in Rule 30(a)(i), when two are carried, shall not be less than 4.5 metres above the after one. On a vessel of 50 metres or more in length this forward anchor light shall be placed at a height of not less than six metres above the hull. Vertical Positioning and Spacing of Lights — Canadian Modifications (l) Notwithstanding paragraph (a), in the waters of the Great Lakes Basin, on a power-driven vessel of 20 metres or more in length the masthead lights may be placed as follows: (i) the forward masthead light, or if only one masthead light is carried, then that light, at a height above the hull of not less than five metres, and, if the breadth of the vessel exceeds five metres, then at a height above the hull of not less than such breadth, but the light need not be placed at a greater height above the hull than eight metres, (ii) where two masthead lights are carried, the after one shall be at least two metres vertically higher than the forward one. (m) Notwithstanding paragraph (d), in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, the masthead light or the all-round white light referred to in Rule 23(d), for a power-driven vessel of less than 12 metres in length shall be carried at least one metre higher than the sidelights. (n) Notwithstanding paragraph (e), in the waters of the Great Lakes Basin, one of the two or three masthead lights prescribed for a power-driven vessel when engaged in towing or pushing another vessel shall be placed in the same position as the forward masthead light or the after masthead light, but where the light is carried on the aftermast the lowest after masthead light shall be at least two metres vertically higher than the forward masthead light. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (o) Notwithstanding paragraph (g), in the waters of the Great Lakes Basin, the sidelights of a power-driven vessel may be placed at least one metre lower than the forward masthead light but shall not be so low as to be interfered with by deck lights. (p) Notwithstanding subparagraph (i)(i), in the waters of the Great Lakes Basin, where a vessel of 20 metres in length or more is required to carry two or three lights in a vertical line, these lights may be spaced not less than one metre apart, and the lowest of these lights shall, except where a towing light is required, be placed at a height of not less than four metres above the hull. (q) The all-round white lights prescribed for an inconspicuous, partly submerged vessel or object or a barge in Rules 24(g) and (j), respectively, shall be carried at the same height and shall be placed at a height of not less than two metres above the water. (r) The vertical separation of masthead lights required by subparagraph (a)(ii) and paragraph (b) is illustrated in Appendix II to Standards for Navigation Lights, Shapes, Sound-Signalling Appliances, TP 1861, published by Transport Canada, as amended from time to time. 3 Horizontal Positioning and Spacing of Lights — International (a) When two masthead lights are prescribed for a powerdriven vessel, the horizontal distance between them shall not be less than one-half of the length of the vessel but need not be more than 100 metres. The forward light shall be placed not more than one-quarter of the length of the vessel from the stem. (b) On a power-driven vessel of 20 metres or more in length the sidelights shall not be placed in front of the forward masthead lights. They shall be placed at or near the side of the vessel. (c) When the lights prescribed in Rule 27(b)(i) or Rule 28 are placed vertically between the forward masthead light(s) and the after masthead light(s) these all-round lights shall be placed at a horizontal distance of not less than two metres from the fore and aft centreline of the vessel in the athwartship direction. (d) When only one masthead light is prescribed for a power-driven vessel, that light shall be exhibited forward of amidships, except that a vessel of less than 20 m in length need not exhibit that light forward of amidships but shall exhibit it as far forward as is practicable. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Horizontal Positioning and Spacing of Lights — Canadian Modification (e) Notwithstanding paragraph (a), in the waters of the Great Lakes Basin, where two masthead lights are prescribed for a power-driven vessel, (i) the horizontal distance between them shall be not less than one-quarter the length of the vessel but need not be more than 50 m, and (ii) the forward light shall be placed not more than one-half the length of the vessel away from the stem. (f) [Repealed, SOR/96-145, s. 4] 4 Details of location of direction-indicating lights for fishing vessels, dredgers and vessels engaged in underwater operations (a) The light indicating the direction of the outlying gear from a vessel engaged in fishing as prescribed in Rule 26(c)(ii) shall be placed at a horizontal distance of not less than two metres and not more than six metres away from the two all-round red and white lights. This light shall be placed not higher than the all-round white light prescribed in Rule 26(c)(i) and not lower than the sidelights. (b) The lights and shapes on a vessel engaged in dredging or underwater operations to indicate the obstructed side and/or the side on which it is safe to pass, as prescribed in Rule 27(d)(i) and (ii), shall be placed at the maximum practical horizontal distance, but in no case less than two metres, from the lights or shapes prescribed in Rule 27(b)(i) and (ii). In no case shall the upper of these lights or shapes be at a greater height than the lower of the three lights or shapes prescribed in Rule 27(b)(i) and (ii). 5 Screens for Sidelights — International The sidelights of vessels of 20 metres or more in length shall be fitted with inboard screens painted matt black and shall meet the requirements of section 9 of this Annex. On vessels of less than 20 metres in length the sidelights, if necessary to meet the requirements of section 9 of this Annex, shall be fitted with inboard matt black screens. With a combined lantern, using a single vertical filament and a very narrow division between the green and red sections, external screens need not be fitted. 5.1 Screens for Lights Other than Sidelights — Canadian Modification On power-driven vessels of less than 12 metres in length, constructed after July 31, 1983, the masthead light or the all-round light referred to in Rule 23(d), shall be screened to prevent direct illumination of the vessel forward of the operator’s position. 6 Shapes Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (a) Shapes shall be black and of the following sizes: (i) a ball shall have a diameter of not less than 0.6 metre, (ii) a cone shall have a base diameter of not less than 0.6 metre and a height equal to its diameter, (iii) a cylinder shall have a diameter of at least 0.6 metre and a height of twice its diameter, (iv) a diamond shape shall consist of two cones as defined in subparagraph (ii) above having a common base. (b) The vertical distance between shapes shall be at least 1.5 metres. (c) In a vessel of less than 20 metres in length shapes of lesser dimensions but commensurate with the size of the vessel may be used and the distance apart may be correspondingly reduced. 7 Colour Specification of Lights — International The chromaticity of all navigation lights shall conform to the following standards, which lie within the boundaries of the area of the diagram specified for each colour by the International Commission on Illumination (CIE). The boundaries of the area for each colour are given by indicating the corner co-ordinates, which are as follows: (i) White x 0.525 0.525 0.452 0.310 0.310 0.443 y 0.382 0.440 0.440 0.348 0.283 0.382 (ii) Green x 0.028 0.009 0.300 0.203 y 0.385 0.723 0.511 0.356 (iii) Red x 0.680 0.660 0.735 0.721 y 0.320 0.320 0.265 0.259 (iv) Yellow x 0.612 0.618 0.575 0.575 y 0.382 0.382 0.425 0.406 Colour Specification of Lights — Canadian Modification (v) Restricted Blue x 0.136 0.218 0.185 0.102 y 0.040 0.142 0.175 0.105 8 Intensity of lights — International (a) The minimum luminous intensity of lights shall be calculated by using the formula: I = 3.43 × 106 × T × D2 × K-D where I is luminous intensity in candelas under service conditions, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications T is threshold factor 2 × 10-7 lux, D is range of visibility (luminous range) of the light in nautical miles, K is atmospheric transmissivity. For prescribed lights the value of K shall be 0.8, corresponding to a meteorological visibility of approximately 13 nautical miles. (b) A selection of figures derived from the formula is given in the following table: Range of visibility (luminous range) of light in nautical miles Luminous intensity of light in candelas for K = 0.8 D I NOTE: 0.9 4.3 The maximum luminous intensity of navigation lights should be limited to avoid undue glare. This shall not be achieved by a variable control of the luminous intensity. Intensity of Lights — Canadian Modification (c) All lights, other than a flashing light, shall have a luminous intensity that appears constant and steady. 9 Horizontal Sectors — International (a) (i) In the forward direction, sidelights as fitted on the vessel shall show the minimum required intensities. The intensities shall decrease to reach practical cut-off between one degree and three degrees outside the prescribed sectors. (ii) For sternlights and masthead lights and at 22.5 degrees abaft the beam for sidelights, the minimum required intensities shall be maintained over the arc of the horizon up to five degrees within the limits of the sectors prescribed in Rule 21. From five degrees within the prescribed sectors the intensity may decrease by 50 per cent up to the prescribed limits; it shall decrease steadily to reach practical cut-off at not more than five degrees outside the prescribed sectors. (b) (i) All-round lights shall be so located as not to be obscured by masts, topmasts or structures within angular sectors of more than six degrees, except anchor lights prescribed in Rule 30, which need not be placed at an impracticable height above the hull. (ii) If it is impracticable to comply with subparagraph (i) by exhibiting only one all-round light, two all-round lights shall be used suitably positioned or screened so that they appear, as far as practicable, as one light at a distance of one mile. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Horizontal Sectors — Canadian Modification Notwithstanding paragraph (b), in the waters of the Great Lakes Basin, the all-round white light or lights referred to in Rule 23(f) shall not be obscured. (c) 10 Vertical Sectors — International The vertical sectors of electric lights as fitted, with the exception of lights on sailing vessels underway, shall be such that (a) (i) at least the required minimum intensity is maintained at all angles from five degrees above to five degrees below the horizontal, (ii) at least 60 per cent of the required minimum intensity is maintained from 7.5 degrees above to 7.5 degrees below the horizontal. (b) In the case of sailing vessels underway, the vertical sectors of electric lights as fitted shall be such that (i) at least the required minimum intensity is maintained at all angles from five degrees above to five degrees below the horizontal, (ii) at least 50 per cent of the required minimum intensity is maintained from 25 degrees above to 25 degrees below the horizontal. In the case of lights other than electric these specifications shall be met as closely as possible. (c) Vertical Sectors — Canadian Modification (d) Where from any sufficient cause it is impracticable for an unmanned barge or log tow in Canadian waters of a roadstead, harbour, river, lake or inland waterway to exhibit lights that comply with the vertical sector requirements of paragraph (a), the lights on the unmanned barge or log tow need not comply with the vertical sector requirements but shall maintain the required minimum intensity on the horizontal. 11 Intensity of non-electric lights Non-electric lights shall so far as practicable comply with the minimum intensities, as specified in the table given in section 8 of this Annex. 12 Manoeuvring Light — International Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (a) Notwithstanding the provisions of paragraph 2(f) of this Annex the manoeuvring light described in Rule 34(b) shall be placed in the same fore and aft vertical plane as the masthead light or lights and, where practicable, at a minimum height of two metres vertically above the forward masthead light, provided that it shall be carried not less than two metres vertically above or below the after masthead light. On a vessel where only one masthead light is carried the manoeuvring light, if fitted, shall be carried where it can best be seen, not less than two metres vertically apart from the masthead light. Manoeuvring Light — Canadian Modification (b) Notwithstanding paragraph (a), in the waters of the Great Lakes Basin, the manoeuvring light referred to in Rule 34(i) shall be placed in the same fore and aft vertical plane as the masthead light or lights at not less than one metre vertically above or below the after masthead light and, where practicable, shall be placed at the minimum height of one metre vertically above the forward masthead light. On a vessel where only one masthead light is carried, the manoeuvring light, if fitted, shall be carried where it can best be seen and shall be located not less than one metre vertically apart from the masthead light. 13 High-speed Craft (a) The masthead light of high-speed craft may be placed at a height related to the breadth of the craft lower than that prescribed in subparagraph 2(a)(i) of this Annex, provided that the base angle of the isosceles triangles formed by the sidelights and masthead light, when seen in end elevation, is not less than 27°. (b) On high-speed craft of 50 metres or more in length, the vertical separation between foremast and mainmast light of 4.5 metres required by subparagraph 2(a)(ii) of this Annex may be modified provided that such distance shall not be less than the value determined by the following formula: y = [(a + 17ψ)C/1000] + 2 where y is the height of the mainmast light above the foremast light in metres; a is the height of the foremast light above the water surface in service condition in metres; ψ is the trim in service condition in degrees; and C is the horizontal separation of masthead lights in metres. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Definition — Canadian Modification The term high-speed craft means a craft that has been certified in accordance with the International Code of Safety for High Speed Craft, 2000 or the International Code of Safety for High-Speed Craft, 1994. (c) 14 Approval — International The construction of lights and shapes and the installation of lights on board a vessel shall be to the satisfaction of the appropriate authority of the State whose flag the vessel is entitled to fly. (a) Approval — Canadian Modifications (b) For the purpose of paragraph (a), the appropriate Canadian authority is the Minister. Additional Canadian Provision 15 Electrical Power Supply Electric power, including emergency electric power, supplied to any navigation lights other than electronic lanterns shall be in compliance with the requirements of section 11.37 and the applicable provisions set out in Schedule 1 to Ship Electrical Standards, TP 127, published by Transport Canada, as amended from time to time. ANNEX II ADDITIONAL SIGNALS FOR FISHING VESSELS FISHING IN CLOSE PROXIMITY — INTERNATIONAL 1 General The lights mentioned herein shall, if exhibited in pursuance of Rule 26(d), be placed where they can best be seen. They shall be at least 0.9 metre apart but at a lower level than lights prescribed in Rule 26(b)(i) and (c)(i). The lights shall be visible all round the horizon at a distance of at least one mile but at a lesser distance than the lights prescribed by these Rules for fishing vessels. 2 Signals for trawlers (a) Vessels of 20 m or more in length when engaged in trawling, whether using demersal or pelagic gear, shall exhibit (i) when shooting their nets: two white lights in a vertical line, Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (ii) when hauling their nets: one white light over one red light in a vertical line, (iii) when the net has come fast upon an obstruction: two red lights in a vertical line. (b) Each vessel of 20 m or more in length engaged in pair trawling shall exhibit (i) by night, a searchlight directed forward and in the direction of the other vessel of the pair, (ii) when shooting or hauling their nets or when their nets have come fast upon an obstruction, the lights prescribed in paragraph 2(a) above. (c) A vessel of less than 20 m in length engaged in trawling, whether using demersal or pelagic gear or engaged in pair trawling, may exhibit the lights prescribed in paragraph (a) or (b), as appropriate. 3 Signals for purse seiners Vessels engaged in fishing with purse seine gear may exhibit two yellow lights in a vertical line. These lights shall flash alternately every second and with equal light and occultation duration. These lights may be exhibited only when the vessel is hampered by its fishing gear. Additional Signals for Fishing Vessels Fishing in Close Proximity — Canadian Modifications 4 Special visual signals In Canadian waters and fishing zones, a vessel engaged in pair — trawling shall exhibit at the foremast the International Code flag “T” during the daylight hours. 5 Special sound signals (a) In Canadian waters and fishing zones, a vessel engaged in fishing as described in sections 2 and 3 of this Annex shall, in any condition of visibility, sound the following signals on her whistle: (i) four blasts in succession, namely, two prolonged blasts followed by two short blasts when shooting a net or gear, (ii) three blasts in succession, namely, two prolonged blasts followed by one short blast when hauling a net or gear, and (iii) four blasts in succession, namely, one short blast followed by two prolonged blasts, followed by one short blast when a net or gear is fast to an obstruction. (b) When in or near an area of restricted visibility, the signals described in paragraph (a) shall be sounded four to six seconds after the sound signal prescribed in Rule 35(c). Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications ANNEX III TECHNICAL DETAILS OF SOUND SIGNAL APPLIANCES 1 Whistles — International (a) Frequencies and range of audibility The fundamental frequency of the signal shall lie within the range 70-700 Hz. The range of audibility of the signal from a whistle shall be determined by those frequencies, which may include the fundamental and/or one or more higher frequencies, which lie within the range 180-700 Hz (± 1%) for a vessel of 20 metres or more in length, or 180-2100 Hz (± 1%) for a vessel of less than 20 metres in length and which provide the sound pressure levels specified in paragraph (c) below. (b) Limits of fundamental frequencies To ensure a wide variety of whistle characteristics, the fundamental frequency of a whistle shall be between the following limits: (i) 70-200 Hz, for a vessel 200 metres or more in length, (ii) 130-350 Hz, for a vessel 75 metres but less than 200 metres in length, (iii) 250-700 Hz, for a vessel less than 75 metres in length. (c) Sound signal intensity and range of audibility A whistle fitted in a vessel shall provide, in the direction of maximum intensity of the whistle and at a distance of 1 metre from it, a sound pressure level in at least one 1/3rd octave band within the range of frequencies 180-700 Hz (± 1%) for a vessel 20 metres or more in length, or 180-2100 Hz (± 1%) for a vessel less than 20 metres in length, of not less than the appropriate figure given in the table below. Length of vessel in metres 1/3-octave band level at 1 metre in dB Audibility range in nautical miles referred to 2 x 10-5 N/m2 200 or more 75 but less than 200 1.5 20 but less than 75 Less than 20 Current to June 20, 2022 Last amended on January 29, 2014 120*1 115*2 0.5 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications Length of vessel in metres 1/3-octave band level at 1 metre in dB Audibility range in nautical miles referred to 2 x 10-5 N/m2 111*3 *1 When the measured frequencies lie within the range 180-450Hz *2 When the measured frequencies lie within the range 450-800Hz 3 * When the measured frequencies lie within the range 800-2100Hz The range of audibility in the table above is for information and is approximately the range at which a whistle may be heard on its forward axis with 90 per cent probability in conditions of still air on board a vessel having average background noise level at the listening posts (taken to be 68 dB in the octave band centred on 250 Hz and 63 dB in the octave band centred on 500 Hz). In practice the range at which a whistle may be heard is extremely variable and depends critically on weather conditions; the values given can be regarded as typical but under conditions of strong wind or high ambient noise level at the listening post the range may be much reduced. (d) Directional Properties The sound pressure level of a directional whistle shall be not more than 4 dB below the prescribed sound pressure level on the axis at any direction in the horizontal plane within 45 degrees of the axis. The sound pressure level at any other direction in the horizontal plane shall be not more than 10 dB below the prescribed sound pressure level on the axis, so that the range in any direction will be at least half the range on the forward axis. The sound pressure level shall be measured in that 3rd-octave band which determines the audibility range. (e) Positioning of Whistles When a directional whistle is to be used as the only whistle on a vessel, it shall be installed with its maximum intensity directed straight ahead. A whistle shall be placed as high as practicable on a vessel, in order to reduce interception of the emitted sound by obstructions and also to minimize hearing damage risk to personnel. The sound pressure level of the vessel’s own signal at listening posts shall not exceed 110 dB (A) and so far as practicable should not exceed 100 dB (A). (f) Fitting of more than one whistle If whistles are fitted at a distance apart of more than 100 metres, it shall be so arranged that they are not sounded simultaneously. (g) Combined whistle systems If due to the presence of obstructions the sound field of a single whistle or of one of the whistles referred to in paragraph 1(f) above is likely to have a zone of greatly reduced signal level, it is recommended that a combined whistle system be fitted so as to overcome this reduction. For the purposes of the Rules a combined whistle system is to be regarded as a single whistle. The Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications whistles of a combined system shall be located at a distance apart of not more than 100 metres and arranges to be sounded simultaneously. The frequency of any one whistle shall differ from those of the others by at least 10 Hz. Whistles — Canadian Modifications (h) Notwithstanding paragraph (a), in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, the upper limit of the frequency range referred to in that paragraph may be expanded to be within the range of 180-2/100 Hz (± 1 per cent). (i) Notwithstanding paragraph (c), in the Canadian waters of a roadstead, harbour, river, lake or inland waterway, the whistle on a vessel of 12 metres or more in length but less than 20 metres in length may provide, in the direction of the forward axis of the whistle and at a distance of one metre from it, a sound pressure level in at least one 1/3rd-octave band of not less than the appropriate figure shown below within the frequency range of 250-2/100 Hz (± 1 per cent): (i) 250-450 Hz — 120 dB (ii) 450-800 Hz — 115 dB (iii) 800-2 100 Hz — 111 dB (j) For the purposes of this Annex, the expression “listening posts” means bridge wings or the bow. (k) For the purposes of this Annex, the methods described in Resolution A.343(IX), made by the Organization, for measuring noise levels at listening posts are recommended. (l) In the Canadian waters of a roadstead, harbour, river, lake or inland waterway, a power-driven vessel that is normally engaged in pushing ahead or towing alongside may, at any time, use a whistle whose characteristics fall within the limits prescribed in paragraph (b) for the longest normal length of the vessel and its tow. (m) The column under the heading “Audibility range in nautical miles” in the table to paragraph (c) and the notes after that table regarding range of audibility are not part of these Regulations. 2 Bell or gong (a) Intensity of Signal Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications A bell or gong, or other device having similar sound characteristics shall produce a sound pressure level of not less than 110 dB at a distance of one metre from it. (b) Construction Bells and gongs shall be made of corrosion-resistant material and designed to give a clear tone. The diameter of the mouth of the bell shall be not less than 300 mm for vessels of 20 metres or more in length. Where practicable, a power-driven bell striker is recommended to ensure constant force but manual operation shall be possible. The mass of the striker shall be not less than 3% of the mass of the bell. 3 Approval — International (a) The construction of sound signal appliances, their performance and their installation on board a vessel shall be to the satisfaction of the appropriate authority of the State whose flag the vessel is entitled to fly. Approval — Canadian Modification (b) For the purpose of paragraph (a), the appropriate Canadian authority is the Minister. ANNEX IV DISTRESS SIGNALS — INTERNATIONAL 1 The following signals, used or exhibited either together or separately, indicate distress and need of assistance: (a) a gun or other explosive signals fired at intervals of about a minute; (b) a continuous sounding with any fog-signalling apparatus; (c) rockets or shells, throwing red stars fired one at a time at short intervals; (d) a signal made by any signalling method consisting of the group …---… (SOS) in the Morse Code; (e) a signal sent by radiotelephony consisting of the spoken word “MAYDAY”; (f) the International Code Signal of distress indicated by N.C.; (g) a signal consisting of a square flag having above or below it a ball or anything resembling a ball; (h) flames on the vessel (as from a burning tar barrel, oil barrel, etc.); (i) a rocket parachute flare or a hand-flare showing a red light; Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (j) a smoke signal giving off orange-coloured smoke; (k) slowly and repeatedly raising and lowering arms outstretched to each side; (l) a distress alert by means of digital selective calling (DSC) transmitted on (i) VHF channel 70, or (ii) MF/HF on the frequencies 2 187.5 kHz, 8 414.5 kHz, 4 207.5 kHz, 6 312 kHz, 12 577 kHz or 16 804.5 kHz; (m) a ship-to-shore distress alert transmitted by the ship’s Inmarsat or other mobile satellite service provider ship earth station; (n) signals transmitted by emergency position-indicating radio beacons; (o) approved signals transmitted by radiocommunications systems, including survival craft radar transponders. 2 The use or exhibition of any of the foregoing signals, except for the purpose of indicating distress and need of assistance and the use of other signals which may be confused with any of the above signals, is prohibited. 3 Attention is drawn to the relevant sections of the International Code of Signals, the International Aeronautical and Maritime Search and Rescue Manual, Volume III, and the following signals: (a) a piece of orange-coloured canvas with either a black square and circle or other appropriate symbol (for identification from the air); and (b) a dye marker. Distress Signals — Canadian Modifications 4 In Canadian waters or fishing zones, in addition to the signals described in section 1, the following signals may be used or exhibited either together or separately to indicate distress and need of assistance: (a) a square shape or anything resembling a square shape; and (b) a high intensity white light flashing at regular intervals of 50 to 70 times per minute. 5 Notwithstanding section 2 and paragraph 4(b), a North Cardinal Buoy may use a quick flashing white light flashing at regular intervals of 60 times per minute. 6 Section 3 of this Annex shall be read as follows: “The signals in the International Code of Signals and the International Aeronautical and Maritime Search and Rescue Manual, Volume III, shall be used as the circumstances require to supplement the signals described in section 1 of this Annex. The following signals are in addition to the signals described in section 1: Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULE 1 International Regulations for Preventing Collisions at Sea, 1972 with Canadian Modifications (a) a piece of orange-coloured canvas with either a black square and circle or other appropriate symbol (for identification from the air); and (b) a dye marker.” SOR/79-238, s. 2(F); SOR/83-202, s. 3; SOR/85-397, ss. 1 to 3; SOR/87-25, s. 1; SOR/ 88-10, ss. 1 to 4; SOR/88-322, s. 1; SOR/90-702, ss. 5 to 23; SOR/91-275, ss. 1, 2; SOR/ 93-112, ss. 1, 2; SOR/94-611, s. 1; SOR/96-145, ss. 1 to 8; SOR/2002-429, ss. 4(F), 5, 6 to 11(F), 12, 14(E); SOR/2003-41, ss. 1, 2; SOR/2004-27, ss. 2, 3, 4(F), 5 to 11, 12(F), 13(F), 14 to 19, 20(E); SOR/2008-272, ss. 7 to 18, 19(F), 20, 21(F), 22 to 26, 27(F), 28 to 30, 31(F), 32, 33(F), 34 to 36, 37(F), 38 to 42, 43(F), 44, 45, 46(F), 47 to 49, 50(F), 51(F); SOR/ 2014-17, ss. 1 to 4, 5(F), 6. Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULES II AND III SCHEDULES II AND III [Repealed, SOR/90-702, s. 24] Current to June 20, 2022 Last amended on January 29, 2014 Collision Regulations SCHEDULES IV TO VII SCHEDULES IV TO VII [Repealed, SOR/83-202, s. 4] Current to June 20, 2022 Last amended on January 29, 2014

CONSOLIDATION Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) SI/2003-2 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) 1 Interpretation Controlled Access Zones Designation Notice of Designation Access to Controlled Access Zones Notice Relating to Access Compliance and Enforcement Authorization by Chief of the Defence Staff SCHEDULE Current to June 20, 2022 ii Registration SI/2003-2 January 1, 2003 OTHER THAN STATUTORY AUTHORITY Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) P.C. 2002-2190 December 12, 2002 Her Excellency the Governor General in Council, on the recommendation of the Minister of National Defence, hereby makes the annexed Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours). Current to June 20, 2022 Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) Interpretation 1 (1) The definitions in this subsection apply in this Order. controlled access zone means a zone, designated by the Minister under section 2, that includes all corresponding airspace above, and water and land below, the zone. (zone d’accès contrôlé) security guard means (a) an officer or a non-commissioned member who is employed on duties relating to the enforcement of this Order; or (b) a person authorized by the Chief of the Defence Staff to enforce this Order. (garde de sécurité) (2) In this Order, defence establishment, materiel, Minister, non-commissioned member and officer have the same meaning as in subsection 2(1) of the National Defence Act. Controlled Access Zones Designation 2 Subject to section 3, the Minister may personally, on the recommendation of the Chief of the Defence Staff, designate as a controlled access zone an area or part of an area of water described in column 2 of the schedule at a location referred to in column 1. 3 (1) The Minister may designate a controlled access zone only if it is reasonably necessary to ensure the safety or security of (a) a defence establishment; (b) materiel or other property that is provided for the Canadian Forces or the Department of National Defence and is situated outside a defence establishment; (c) a vessel, aircraft or other property under the control of a visiting force that is legally in Canada by virtue of the Visiting Forces Act or otherwise; or Current to June 20, 2022 Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) Controlled Access Zones Designation Sections 3-8 (d) any person in, on or about anything referred to in paragraphs (a) to (c). (2) The dimensions of a controlled access zone may not be greater than is reasonably necessary to ensure the safety or security of anything referred to in paragraphs (1)(a) to (c) or a person referred to in paragraph (1)(d). 4 A controlled access zone may be (a) a fixed zone; or (b) a zone surrounding anything referred to in paragraph 3(1)(b) or (c), whether it is moving or stationary, including a ship that is at anchor. 5 A designation may be made or renewed for a determinate or indeterminate period. 6 The Minister may at any time amend, vary or cancel a designation. Notice of Designation 7 The Minister shall, by any means that the Minister considers appropriate in the circumstances, give notice of a designation and of the renewal, amendment, variation or cancellation of a designation as soon as possible to all persons who in the Minister’s opinion may be affected by it, unless the Minister is of the opinion that it is inadvisable to do so for reasons of international relations or national defence or security. 8 (1) Subject to subsection (2), the Minister shall publish a notice of a designation and of the renewal, amendment, variation or cancellation of a designation in the Canada Gazette within 23 days after the designation, renewal, amendment, variation or cancellation. (2) Subsection (1) does not apply if (a) the Minister is of the opinion that it is inadvisable to publish a notice for reasons of international relations or national defence or security; (b) the designation, renewal, amendment or variation is for a period of less than 30 days or the cancellation takes place less than 30 days after the designation is made; or Current to June 20, 2022 Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) Controlled Access Zones Notice of Designation Sections 8-12 (c) the designation, renewal, amendment or variation is in respect of a controlled access zone referred to in paragraph 4(b). Access to Controlled Access Zones 9 The Chief of the Defence Staff may, having regard to the safety or security of anything referred to in paragraphs 3(1)(a) to (c) or a person referred to in paragraph 3(1)(d), (a) permit persons or classes of persons to have access to a controlled access zone without conditions; (b) permit persons or classes of persons to have access to a controlled access zone on such conditions as the Chief of the Defence Staff considers appropriate in the circumstances; or (c) prohibit persons or classes of persons from having access to a controlled access zone. Notice Relating to Access 10 The Chief of the Defence Staff shall, by any means that the Chief of the Defence Staff considers appropriate in the circumstances, give notice as soon as possible that access to a controlled access zone is permitted or prohibited and of the conditions of access to the zone, and of any changes to that permission or prohibition or to those conditions, to all persons who, in the opinion of the Chief of the Defence Staff, may be affected by them, unless the Chief of the Defence Staff is of the opinion that it is inadvisable to do so for reasons of international relations or national defence or security. Compliance and Enforcement 11 Every person on entering or exiting a controlled access zone shall, on the demand of a security guard, submit to a search of their person or any property or thing under their control. 12 Where a person refuses to submit to a search when required to do so under section 11, (a) if the person is seeking entry to the controlled access zone, they may be refused entry; or (b) if the person is exiting the zone, the person or any property or thing under their control may be searched by a security guard, which search shall be carried out with only such force as is necessary for that purpose. Current to June 20, 2022 Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) Compliance and Enforcement Sections 13-16 13 Except where there are reasonable grounds to believe that an immediate search is necessary to ensure the safety or security of anything referred to in paragraphs 3(1)(a) to (c) or a person referred to in paragraph 3(1)(d), a search of a person shall be carried out only by a security guard of the same sex as the person. 14 A security guard may without a warrant search any property or thing in a controlled access zone if the security guard has reasonable grounds to believe that the property or thing is, or may contain anything that is, likely to endanger the safety or security of anything referred to in paragraphs 3(1)(a) to (c) or a person referred to in paragraph 3(1)(d). 15 (1) Every person who is in a controlled access zone with permission shall comply with every condition of access established for the zone and every direction given under this Order by a security guard and the person, or any property or thing under the person’s control, may be removed from the zone by a security guard if the person fails to comply with any of those conditions or directions. (2) Every person who is in a controlled access zone without permission shall comply with every direction given under this Order by a security guard and the person, or any property or thing under the person’s control, may be removed from the zone by a security guard if the person fails to comply with any of those directions. (3) A security guard may use only such force as is necessary when removing a person, or any property or thing under the control of the person, from a controlled access zone under subsection (1) or (2). Authorization by Chief of the Defence Staff 16 The Chief of the Defence Staff may authorize an officer to act on behalf of the Chief of the Defence Staff for the purposes of this Order, other than section 2. Current to June 20, 2022 Controlled Access Zone Order (Halifax, Esquimalt and Nanoose Harbours) SCHEDULE SCHEDULE (Section 2) Column 1 Column 2 Item Location Area of Water The area of water in Halifax Harbour and the contiguous area of water bounded by a straight line joining the following coordinates: Halifax, Nova Scotia (a) lat. 44°30.19′N, long. 63°31.19′W (b) lat. 44°35.55′N, long. 63°26.61′W 2 Esquimalt, (1) The area of water in Esquimalt HarBritish Columbia bour bounded on the northwest by a straight line joining coordinates lat. 48°27.13′N, long. 123°27.23′W and lat. 48°27.36′N, long. 123°27.01′W, and the contiguous area of water bounded by straight lines joining the following coordinates: (a) lat. 48°25.31′N, long. 123°25.21′W (b) lat. 48°23.21′N, long. 123°25.21′W (c) lat. 48°23.03′N, long. 123°28.79′W (2) The area of water contiguous to the naval jetty at Canadian Forces Ammunition Depot Rocky Point, Canadian Forces Base Esquimalt, bounded by straight lines joining the following coordinates: (a) lat. 48°20.04′N, long. 123°33.20′W (b) lat. 48°20.16′N, long. 123°32.98′W (c) lat. 48°20.12′N, long. 123°32.70′W (d) lat. 48°19.98′N, long. 123°32.56′W (e) lat. 48°19.78′N, long. 123°32.69′W Nanoose Bay, The area of water in Nanoose Harbour British Columbia and the contiguous area of water bounded by straight lines joining the following coordinates: (a) lat. 49°16.38′N, long. 124°07.05′W (b) lat. 49°16.38′N, long. 124°06.05′W (c) lat. 49°15.96′N, long. 124°06.05′W (d) lat. 49°15.94′N, long. 124°06.32′W (e) lat. 49°15.28′N, long. 124°06.30′W Current to June 20, 2022

CONSOLIDATION Customs Duties Accelerated Reduction Order, No. 2 [Repealed, SOR/2020-159, s. 1] Current to June 20, 2022 Last amended on July 1, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 1, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 1, 2020 TABLE OF PROVISIONS Order Respecting the Accelerated Reduction or Removal of Certain Customs Duties Under the Customs Tariff as a Consequence of Concessions Granted Pursuant to the Canada-United States Free Trade Agreement Current to June 20, 2022 Last amended on July 1, 2020 ii

CONSOLIDATION CPFTA Rules of Origin for Casual Goods Regulations SOR/2009-215 Current to June 20, 2022 Last amended on August 1, 2009 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on August 1, 2009. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on August 1, 2009 TABLE OF PROVISIONS CPFTA Rules of Origin for Casual Goods Regulations Interpretation Casual Goods *3 Coming into Force Current to June 20, 2022 Last amended on August 1, 2009 ii Registration SOR/2009-215 July 30, 2009 CUSTOMS TARIFF CPFTA Rules of Origin for Casual Goods Regulations P.C. 2009-1204 July 30, 2009 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2)a of the Customs Tariffb, hereby makes the annexed CPFTA Rules of Origin for Casual Goods Regulations. a S.C. 2001, c. 28, s. 34(1) b S.C. 1997, c. 36 Current to June 20, 2022 Last amended on August 1, 2009 CPFTA Rules of Origin for Casual Goods Regulations Interpretation 1 In these Regulations, casual goods means goods other than goods imported for sale or for an industrial, occupational, commercial or institutional or other like use. Casual Goods 2 Casual goods that are acquired in Peru are considered to originate in that country and are entitled to the benefit of the Peru Tariff if (a) the marking of the goods is in accordance with the marking laws of Peru and indicates that the goods are the product of Peru or Canada; or (b) the goods do not bear a mark and there is no indication that the goods are not the product of Peru or Canada. Coming into Force 3 These Regulations come into force on the day on which section 36 of the Canada-Peru Free Trade Agreement Implementation Act, chapter 16 of the Statutes of Canada, 2009, comes into force. * * [Note: Regulations in force August 1, 2009, see SI/2009-67.] Current to June 20, 2022 Last amended on August 1, 2009

CONSOLIDATION Complaint Information (Canadian Insurance Companies) Regulations SOR/2001-373 Current to June 20, 2022 Last amended on February 12, 2009 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on February 12, 2009. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on February 12, 2009 TABLE OF PROVISIONS Complaint Information (Canadian Insurance Companies) Regulations Provision of Information 1 Information to be provided Manner of providing information Current to June 20, 2022 Last amended on February 12, 2009 ii Registration SOR/2001-373 October 4, 2001 INSURANCE COMPANIES ACT Complaint Information Companies) Regulations P.C. 2001-1744 (Canadian Insurance October 4, 2001 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 1021a of the Insurance Companies Actb, hereby makes the annexed Complaint Information (Canadian Insurance Companies) Regulations. a S.C. 2001, c. 9, s. 465 b S.C. 1991, c. 47 Current to June 20, 2022 Last amended on February 12, 2009 Complaint Information (Canadian Insurance Companies) Regulations Provision of Information Information to be provided 1 For the purposes of subsections 486(4) and 487(1) of the Insurance Companies Act, the prescribed information is that the person may contact the Agency (a) at its office at 427 Laurier Ave. West, 6th Floor, Ottawa, Ontario K1R 1B9; or (b) through its website at www.fcac-acfc.gc.ca. SOR/2009-63, s. 1. Manner of providing information 2 For the purposes of subsection 487(1) of the Insurance Companies Act, the prescribed manner of providing the information referred to in section 1 is by providing it (a) in a brochure, statement of account or written statement that contains other information that is required, under that Act, to be disclosed in respect of an arrangement referred to in subsection 482(3) of that Act, a payment, credit or charge card, the cost of borrowing or any other obligation of the company under a consumer provision; or (b) in a separate document. SOR/2009-63, s. 1. 3 [Repealed, SOR/2009-63, s. 1] Current to June 20, 2022 Last amended on February 12, 2009

CONSOLIDATION Commercial Samples Remission Order C.R.C., c. 751 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Order Respecting the Remission of Taxes Imposed under Division III Of Part IX and under any Other Part of the Excise Tax Act and Customs Duties Imposed under Section 21 of the Customs Tariff, Paid or Payable on Commercial Samples Temporarily Imported for Exhibition or Demonstration Short Title Interpretation Remission Security Non-Compliance Current to June 20, 2022 ii CHAPTER 751 FINANCIAL ADMINISTRATION ACT Commercial Samples Remission Order Order Respecting the Remission of Taxes Imposed under Division III Of Part IX and under any Other Part of the Excise Tax Act and Customs Duties Imposed under Section 21 of the Customs Tariff, Paid or Payable on Commercial Samples Temporarily Imported for Exhibition or Demonstration Short Title 1 This Order may be cited as the Commercial Samples Remission Order. Interpretation 2 In this Order, carnet means an A.T.A. (Admission Temporaire — Temporary Admission) Carnet referred to in the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods; (carnet) chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes) collector [Repealed, SI/88-18, s. 2] commercial sample means (a) any goods that are representative of a particular category of goods produced outside Canada and that are imported solely for the purpose of being exhibited or demonstrated to solicit orders for similar goods to be supplied from outside Canada, and (b) any films, charts, projectors and scale models, and similar items, imported solely for the purpose of illustrating a particular category of goods produced outside Canada to solicit orders for similar goods to be Current to June 20, 2022 Commercial Samples Remission Order Interpretation Sections 2-4 supplied from outside Canada; (échantillon commercial) foreign supplier means a non-resident of Canada. (fournisseur étranger) SI/88-18, s. 2. Remission 3 Subject to sections 4 and 5, remission is hereby granted of all taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and customs duties imposed under section 21 of the Customs Tariff, paid or payable on any commercial sample imported into Canada on or after January 1, 1991 for a temporary period. SI/88-18, s. 2; SI/91-8, s. 2; SI/98-10, s. 2. 4 (1) The remission mentioned in section 3 shall be granted only if (a) the importer is (i) a non-resident of Canada, or (ii) a resident of Canada who is an employee or agent of a foreign supplier, acts on behalf of the foreign supplier and negotiates sales contracts only in the name of the foreign supplier; (b) the commercial sample, while in Canada, will remain in the ownership of a non-resident of Canada; (c) in respect of a commercial sample whose value exceeds $1,000, the importer (i) indicates, at the time of importation, the places in Canada where he intends to exhibit or demonstrate the sample and, on demand, satisfies the Minister of National Revenue that the sample is at the places indicated, and (ii) maintains records of the commercial sample pursuant to section 40 of the Customs Act and regulations made thereunder, while it is in Canada and produces the records for inspection on request by an officer employed in the administration of the Customs Act or the Excise Tax Act; (d) the commercial sample will not be exhibited or demonstrated in Canada by anyone other than the importer; (e) goods ordered as a result of the exhibition or demonstration of the commercial sample will not be supplied from within Canada; and Current to June 20, 2022 Commercial Samples Remission Order Remission Sections 4-5 (f) subject to subsection (2), the commercial sample will be exported from Canada within one year of the date of importation. (2) The Deputy Minister of National Revenue may extend the one-year period mentioned in paragraph (1)(f) by an additional six months in any case where, in his opinion, it is impracticable or impossible for the importer to comply with that one-year period. SI/88-18, s. 2; SI/98-10, s. 3. Security 5 (1) Where the commercial sample being imported into Canada for a temporary period is not accompanied by a valid carnet, the chief officer of customs may require the importer to give security to ensure compliance with the conditions set out in paragraphs 4(1)(a) to (f), in an amount not exceeding the aggregate of the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and the customs duties imposed under section 21 of the Customs Tariff, that would be payable if this Order did not apply. (2) Security given under subsection (1) shall be deposited with the chief officer of customs and shall be in the form of (a) cash; (b) a certified cheque; (c) a transferable bond issued by the Government of Canada; or (d) a bond issued by (i) an entity that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as an entity whose bonds may be accepted by the Government of Canada, (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act, Current to June 20, 2022 Commercial Samples Remission Order Security Sections 5-6 (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximums permitted by the statutes under which those institutions are established, (iv) a credit union, as defined in subsection 137(6) of the Income Tax Act, or (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province. (3) Security given pursuant to this section shall be refunded or cancelled when the commercial sample in respect of which it was given has been (a) released and accounted for under the Customs Act, (b) destroyed, with such destruction certified by a customs officer, police officer or fire marshall, or (c) exported, with such exportation certified by a customs officer on a form entitled “Temporary Admission Permit” obtained from the Department of National Revenue, within the time period allowed in respect of the article under section 4. SI/78-127, s. 1; SI/86-162, s. 1; SI/87-187, s. 1(E); SI/88-18, s. 2; SI/91-8, s. 2; SI/96-44, s. 1; SI/98-10, s. 4. Non-Compliance 6 Where there is non-compliance with any of the conditions set out in paragraphs 4(1)(a) to (f), the commercial sample in respect of which the violation occurs shall forthwith be entered for consumption. Current to June 20, 2022

CONSOLIDATION Canada Emergency Response Benefit and Employment Insurance Emergency Response Benefit Remission Order SI/2021-19 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Canada Emergency Response Benefit and Employment Insurance Emergency Response Benefit Remission Order 1 Remission — Canada emergency response benefit Remission — employment insurance emergency response benefit Coming into force Current to June 20, 2022 ii Registration SI/2021-19 May 12, 2021 FINANCIAL ADMINISTRATION ACT Canada Emergency Response Benefit and Employment Insurance Emergency Response Benefit Remission Order P.C. 2021-363 April 30, 2021 His Excellency the Administrator of the Government of Canada in Council, considering that the collection of certain overpayments and certain payments is unreasonable and unjust, on the recommendation of the Minister of Employment and Social Development and the Treasury Board, pursuant to subsection 23(2.1)a of the Financial Administration Actb, makes the annexed Canada Emergency Response Benefit and Employment Insurance Emergency Response Benefit Remission Order. a S.C. 1991, c. 24, s. 7(2) b R.S., c. F-11 Current to June 20, 2022 Canada Emergency Response Benefit and Employment Insurance Emergency Response Benefit Remission Order Remission — Canada emergency response benefit 1 (1) Remission of overpayments of income support that are repaid or to be repaid under subsection 12(1) of the Canada Emergency Response Benefit Act is granted to any person who meets the following conditions: (a) the person would have been eligible to receive the income support payment if their self-employment gross income had been taken into account for the purpose of paragraph (b) of the definition worker in section 2 of that Act; and (b) the person has filed with the Minister of National Revenue, not later than December 31, 2022, a return of income under the Income Tax Act in respect of the 2019 and 2020 taxation years. Claim (2) If the person has repaid the overpayment, remission is granted only if they make a claim for remission in writing to the Minister of Employment and Social Development. Remission — employment insurance emergency response benefit 2 (1) Remission of employment insurance emergency response benefit payments that are repaid or to be repaid under section 43 of the Employment Insurance Act, or that are returned or to be returned under section 44 of that Act, is granted to any person who meets the following conditions: (a) the person would have been eligible for the employment insurance emergency response benefit if their self-employment gross income had been insurable earnings for the purpose of subparagraphs 153.9(1)(a)(iii) and (c)(iii) of that Act; and (b) the person has filed with the Minister of National Revenue, not later than December 31, 2022, a return of income under the Income Tax Act in respect of the 2019 and 2020 taxation years. Claim (2) If the person has repaid or returned the payment, remission is granted only if they make a claim for Current to June 20, 2022 Canada Emergency Response Benefit and Employment Insurance Emergency Response Benefit Remission Order Sections 2-3 remission in writing to the Minister of Employment and Social Development. Coming into force 3 This Order comes into force on the day on which it is made. Current to June 20, 2022

CONSOLIDATION Chicken Farmers of Canada Proclamation SOR/79-158 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Chicken Farmers of Canada Proclamation SCHEDULE Current to June 20, 2022 ii Registration SOR/79-158 February 12, 1979 FARM PRODUCTS AGENCIES ACT Chicken Farmers of Canada Proclamation A Proclamation Whereas in and by subsection 16(1) of the Farm Products Agencies Act it is provided that the Governor in Council may, by proclamation, establish an agency with powers relating to any farm product or farm products the marketing of which in interprovincial and export trade is not regulated pursuant to the Canadian Wheat Board Act or the Canadian Dairy Commission Act where the Governor in Council is satisfied that a majority of the producers of the farm product or of each of the farm products in Canada is in favour of the establishment of an agency; And Whereas the Governor in Council is satisfied that a majority of the producers of chickens in Canada is in favour of the establishment of such an agency; Know You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamation establish an agency, to be known as Chicken Farmers of Canada, consisting of fourteen members appointed in the manner and for the terms set forth in the schedule hereto; And Know You Further that We are pleased to designate chicken and any part thereof produced in Canada and marketed in interprovincial or export trade as the farm product in relation to which Chicken Farmers of Canada may exercise its powers; And Know You Further that We are pleased to specify that the manner of designation of the Chairperson and Vice-Chairperson of Chicken Farmers of Canada, the place within Canada where the head office of Chicken Farmers of Canada is situated and the terms of the marketing plan that Chicken Farmers of Canada is empowered to implement shall be as set forth in the schedule hereto; And Know You Further that this Proclamation and the schedule hereto may be cited as the Chicken Farmers of Canada Proclamation. Of All Which Our Loving Subjects and all others whom these Presents may concern are hereby required to take notice and to govern themselves accordingly. Current to June 20, 2022 Chicken Farmers of Canada Proclamation In Testimony Whereof, We have caused these Our Letters to be made Patent and the Great Seal of Canada to be hereunto affixed. Witness: The Honourable Roland Almon Ritchie, a Puisne Judge of the Supreme Court of Canada and Deputy of Our Right Trusty and Well-beloved Jules Léger, Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit upon whom We have conferred Our Canadian Forces’ Decoration, Governor General and Commander-in-Chief of Canada. At Ottawa, this twenty-eighth day of December in the year of Our Lord one thousand nine hundred and seventy-eight and in the twenty-seventh year of Our Reign. By Command, GEORGE POST Deputy Registrar General of Canada SOR/79-638, s. 1; SOR/81-115, s. 1; SOR/90-477, s. 1; SOR/91-139, s. 1; SOR/96-141, s. 1; SOR/98-244, s. 1; SOR/2002-1, s. 1.. Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE SCHEDULE 1 In this Schedule, Act means the Farm Products Agencies Act; (Loi) Agency [Repealed, SOR/2002-1, s. 2] Canadian Poultry and Egg Processors Council means the Canadian Poultry and Egg Processors Council, a body corporate established in Canada by letters patent dated November 12, 1974; (Conseil canadien des transformateurs d’œufs et de volailles) Canadian Restaurant and Food Service Association means the Canadian Restaurant and Food Service Association, a body corporate established in Canada by letters patent dated January 6, 1944; (Association canadienne des restaurateurs et des services alimentaires) CFC means Chicken Farmers of Canada; (PPC) chicken means chicken and any part of a chicken, live or in processed form, produced in Canada and marketed in interprovincial or export trade; (poulet) Commodity Board means, in respect of the Province of (a) Ontario, Chicken Farmers of Ontario, (b) Quebec, Fédération des producteurs de volailles du Québec, (c) Nova Scotia, Chicken Farmers of Nova Scotia, (d) New Brunswick, New Brunswick Chicken Marketing Board, (e) Manitoba, Manitoba Chicken Producers, (f) British Columbia, British Columbia Chicken Marketing Board, (g) Prince Edward Island, Prince Edward Island Poultry Meat Commodity Marketing Board, (h) Saskatchewan, Chicken Farmers of Saskatchewan, (i) Alberta, Alberta Chicken Producers, and (j) Newfoundland, Newfoundland Chicken Marketing Board; (Office de commercialisation) Further Poultry Processors Association of Canada means the Further Poultry Processors Association of Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE Canada, a body corporate established in Canada by letters patent dated August 21, 1985; (Association canadienne des sur-transformateurs de volailles) non-signatory provinces [Repealed, SOR/2002-1, s. 2] non-signatory territory means the Yukon Territory, the Northwest Territories and Nunavut; (territoire non signataire) period means the period, as established by CFC from time to time, during which chicken produced in a signatory province or in a non-signatory territory is authorized to be marketed; (période) Plan means the marketing plan the terms of which are set out in Part II of this schedule; (Plan) producer means a person who raises chickens for processing, for sale to the public or for use in products manufactured by the person; (producteur) regulated area [Repealed, SOR/91-139, s. 2] signatory provinces means all the provinces of Canada except the non-signatory territories. (provinces signataires) unregulated area [Repealed, SOR/90-477, s. 2] SOR/79-638, s. 2; SOR/81-115, s. 2; SOR/90-477, s. 2; SOR/91-139, s. 2; SOR/96-141, s. 2; SOR/98-244, s. 2; SOR/2002-1, s. 2. PART I Chicken Farmers of Canada [SOR/2002-1, s. 3] 2 (1) The Commodity Board for a province may, at any time, appoint a person who is a resident of that province to be a member of CFC to hold office until the end of CFC’s annual meeting in the calendar year following the year of appointment. (2) The Canadian Poultry and Egg Processors Council may, at any time, appoint two persons who are residents of Canada and who are experienced in the business or trade of the processing of chicken meat to be members of CFC and each person so appointed shall hold office until Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE the end of CFC’s second annual meeting in the second calendar year following the year of appointment. (3) The Canadian Restaurant and Food Service Association may, at any time, appoint a person who is a resident of Canada and who is experienced in the business or trade of supplying prepared foods to consumers to be a member of CFC to hold office until the end of CFC’s annual meeting in the second calendar year following the year of appointment. (4) The Further Poultry Processors Association of Canada may, at any time, appoint a person who is a resident of Canada and who is experienced in the business or trade of the further processing of chicken meat to be a member of CFC to hold office until the end of CFC’s annual meeting in the second calendar year following the year of appointment. (5) A Commodity Board or an organization referred to in subsections (2) to (4) may, at any time, appoint a person with the same qualifications for membership as are required for a member to be appointed by the Board or organization, to be a temporary substitute member to act in the place of each member appointed by it when that member is absent, is unable to act or is elected Chairperson of CFC, to hold office as a temporary substitute member until the member in whose place the temporary substitute member is appointed to act, ceases to be a member. (6) A Commodity Board or an organization referred to in subsections (2) to (4) may, at any time, revoke the membership of a member or temporary substitute member appointed by it. SOR/79-638, s. 3(F); SOR/81-678, s. 1; SOR/96-141, s. 3; SOR/2002-1, ss. 4, 16. 3 The members of CFC shall, at each of their annual meetings, elect from among themselves a chairperson and a vice-chairperson, and the persons so elected shall hold office until the end of CFC’s annual meeting next following the appointments. SOR/96-141, s. 3; SOR/2002-1, s. 16. 4 The head office of CFC shall be situated in the City of Ottawa, in the Province of Ontario. SOR/79-638, s. 4; SOR/84-808, s. 1; SOR/2002-1, s. 5. Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE PART II The Marketing Plan 5 In this Part, Board means, in respect of the Province of (a) Ontario, Ontario Farm Products Marketing Commission, (b) Quebec, Régie des marchés agricoles et alimentaires du Québec, (c) Nova Scotia, Nova Scotia Natural Products Marketing Council, (d) New Brunswick, New Brunswick Farm Products Commission, (e) Manitoba, Manitoba Natural Products Marketing Council, (f) British Columbia, British Columbia Marketing Board, (g) Prince Edward Island, Prince Edward Island Marketing Council, (h) Saskatchewan, Agri-Food Marketing Council, (i) Alberta, Alberta Agricultural Products Marketing Council, and (j) Newfoundland, Newfoundland Agricultural Products Marketing Board; (Régie) marketing, in relation to chicken, includes selling and offering for sale and buying, pricing, assembling, packing, processing, transporting, storing and any other act necessary to prepare the chicken in a form, or to make it available at a place and time, for purchase for consumption or use; (commercialisation) Operating Agreement means Schedule B to the Federal-Provincial Agreement for Chicken, as amended from time to time; (entente opérationnelle) quota means (a) in respect of a non-signatory territory, the number of kilograms of chicken, expressed in eviscerated weight, that a person is entitled to market in interprovincial trade into the signatory provinces during a period, and Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE (b) in respect of a signatory province, the number of kilograms of chicken, expressed in live weight, that a producer is entitled to market in interprovincial or export trade during a period; (contingent) quota system means a system established by CFC by which (a) in respect of a non-signatory territory, CFC allots quotas to persons in the non-signatory territory, and (b) in respect of a signatory province, the appropriate Board or Commodity Board allots quotas to producers of that province on behalf of CFC, thus allowing CFC, in respect of a non-signatory territory, or a Board or Commodity Board, in respect of the signatory provinces, to fix and determine the quantity, if any, in which chicken of any variety, class or grade may be marketed in interprovincial or export trade. (contingentement) SOR/79-638, s. 5; SOR/80-785, s. 1; SOR/81-115, s. 2; SOR/90-477, s. 3; SOR/91-139, s. 3; SOR/2002-1, s. 6. Establishment of a Quota System [SOR/2002-1, s. 7] 6 (1) CFC shall, by order or regulation, establish a quota system for the signatory provinces by which quotas are allotted to all members of classes of chicken producers in each province to whom quotas are allotted by the appropriate Board or Commodity Board. (2) CFC may, by order or regulation, establish a quota system for one or more non-signatory territories allowing CFC to fix and allot quotas to any person in a non-signatory territory engaged in the interprovincial marketing of chicken and to determine, for the purposes of orderly marketing, the quantity of chicken produced in a nonsignatory territory that may be marketed into the signatory provinces, and the conditions under which it may be so marketed. Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE (3) CFC may reduce or may refuse to allot, for subsequent periods and in any manner and to any extent that it considers appropriate, the quota of a producer who has produced and marketed chicken in excess of a quota previously allotted to that person. (4) In establishing a quota system in accordance with subsection (1), CFC shall establish its allocation for each signatory province for a year in such a manner that the aggregate of the numbers following in respect of that province is equal to the number of kilograms of chicken set out in the table to subsection (5) for the year in respect of that province: (a) the number of kilograms of chicken produced in the province and authorized to be marketed in interprovincial and export trade in the year, under quotas allotted on behalf of CFC by the appropriate Board or Commodity Board, (b) the number of kilograms of chicken produced in the province and authorized to be marketed in intraprovincial trade in the year, under quotas allotted by the appropriate Board or Commodity Board, and (c) the number of kilograms of chicken produced in the province and anticipated to be marketed in the year, as authorized other than by quotas. (5) The number of kilograms of chicken initially established for a year in respect of a signatory province set out in column 1 of the table to this subsection is the number of kilograms set out in column 2. TABLE Column 1 Column 2 Item Signatory Province Live Weight in Kilograms Ontario 137,200,000 Quebec 118,596,000 Nova Scotia 15,075,000 New Brunswick 10,208,000 Manitoba 15,773,000 British Columbia 36,088,000 Prince Edward Island 737,000 Saskatchewan 9,130,000 Alberta 27,053,000 Newfoundland 2,784,000 (6) In establishing a quota system in accordance with subsection (2), CFC shall establish its allocation for each Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE non-signatory territory in such a manner that the number of kilograms of chicken produced in the non-signatory territory and authorized to be marketed in interprovincial trade into the signatory provinces in a year, under quotas allotted by CFC, equals the average number of kilograms of chicken produced in the non-signatory territory, and marketed in interprovincial trade into the signatory provinces, in a year, during the five years beginning on January 1, 1986 and ending on December 31, 1990. (7) Despite subsection (6), CFC may establish the initial and any subsequent allocation to a non-signatory territory for a period other than a year. SOR/80-785, s. 2; SOR/90-477, s. 4; SOR/91-139, s. 4; SOR/2002-1, ss. 8, 16. Changes to Quota Allocation 7 (1) Unless the process set out in the Operating Agreement for making changes to quota allocation has been followed, no order or regulation shall be made with respect to the allocation to a signatory province if its effect would be to increase or decrease, to a number that is different on a yearly basis from the number of kilograms of chicken set out in respect of that province in the table to subsection 6(5), the aggregate of (a) the number of kilograms of chicken produced in the province and authorized to be marketed in interprovincial and export trade, under quotas allotted on behalf of CFC by the appropriate Board or Commodity Board, and to be marketed in intraprovincial trade, under quotas allotted by the appropriate Board or Commodity Board, and (b) the number of kilograms of chicken produced in the province and anticipated to be marketed in intraprovincial, interprovincial and export trade as authorized other than by quotas. (2) Despite subsection (1) and section 6, subsequent to the initial allocation made in accordance with section 6, CFC may allocate quotas to a signatory province for a period other than a year. (3) No order or regulation shall be made with respect to a non-signatory territory if its effect would be to increase or decrease the number of kilograms of chicken produced in the non-signatory territory and authorized to be marketed in interprovincial trade into the signatory Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE provinces, under quotas allotted by CFC, to a number that is different on a yearly basis, from the number of kilograms of chicken referred to in subsection 6(6), unless the increase or decrease is in the same proportion as the average increase or decrease in an order or regulation made by CFC with respect to the signatory provinces in accordance with this section. SOR/90-477, s. 5; SOR/91-139, s. 5; SOR/2002-1, s. 9. 7.1 [Repealed, SOR/2002-1, s. 9] 8 The quota allocation for a signatory province or a nonsignatory territory (a) shall not be augmented as a result of predatory marketing practices, including the shorting of a market traditionally supplied for the purpose of supplying a market not traditionally supplied; and (b) shall be liable to subsequent adjustment if such predatory marketing practices have occurred. SOR/2002-1, s. 10. 9 If a delegation is made under subsection 22(3) of the Act, CFC shall, by order, prescribe the function that is to be performed on behalf of CFC and the limitations, if any, imposed on the Board or Commodity Board in the exercise of that function. SOR/2002-1, s. 11. 10 In making orders and regulations establishing and implementing a quota system, CFC shall have regard to equivalent orders and regulations made by the appropriate Board or Commodity Board and shall, in so far as possible, make orders and regulations in such a manner as to complement those made by the Board or the Commodity Board. SOR/2002-1, s. 16. Licensing 11 (1) CFC shall, with respect to the signatory provinces, and may, with respect to a non-signatory territory, by order or regulation, establish a system for the licensing of persons who are engaged in the marketing of chicken in interprovincial or export trade, and the system may provide for the payment to CFC of fees in respect of each licence issued and for the prohibition of predatory marketing practices. Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE (2) CFC, in establishing a licensing system pursuant to subsection (1), shall prescribe the terms and conditions to which each licence issued pursuant to the system is subject, including (a) a condition that the person to whom the licence is issued shall at all times during the term of such licence comply with orders and regulations of CFC or of any Board or Commodity Board; and (b) the conditions under which the marketing of chicken may take place in interprovincial or export trade. SOR/90-477, s. 6; SOR/91-139, s. 7; SOR/2002-1, ss. 12, 16. Levies 12 (1) CFC may, with respect to the signatory provinces, by order or regulation, impose levies or charges on persons engaged in the production or marketing of chicken and any such order or regulation may classify such persons into groups and specify the levies or charges payable by members of each such group and provide for the manner of their collection. (2) Levies imposed by any order or regulation referred to in subsection (1) shall be established at such levels as to produce in each year a return to CFC that is an amount sufficient to defray its administrative and marketing expenses and costs, as estimated by it, for the year. (3) CFC, in estimating its administrative and marketing expenses and costs for a year, may allow for the creation of reserves, the payment of expenses and losses resulting from the sale or disposal of chicken, as CFC considers appropriate, and any other expenses and costs deemed essential by CFC for the realization of its objects. (4) CFC may, with the concurrence of a Commodity Board, appoint that Commodity Board to collect on its behalf the levies or charges imposed by any order or regulation referred to in subsection (1). SOR/91-139, s. 8; SOR/2002-1, ss. 13, 16. Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE Debts Payable to CFC 12.1 Licence fees, levies or charges prescribed by orders and regulations of CFC become debts payable to CFC at the time prescribed in the orders or regulations. SOR/2002-1, s. 14. General 13 With respect to chicken produced in a signatory province and to chicken produced in a non-signatory territory and shipped into a signatory province in interprovincial trade and not for export, CFC shall exercise its powers in such a manner as to preclude any person from selling chicken in a signatory province, other than the signatory province or non-signatory territory in which the chicken is produced, at a price that is less than the aggregate of (a) the price charged at or about the same time by the trade for similar sales of chicken of an equivalent variety, class or grade in the signatory province or nonsignatory territory in which the chicken is produced, and (b) any reasonable transportation charges for shipping that chicken to the place where it is marketed. SOR/90-477, s. 7; SOR/91-139, s. 9; SOR/2002-1, s. 15. 14 CFC shall take all reasonable steps to promote a high degree of cooperation between itself and each Board and Commodity Board and, without limiting the generality of the foregoing, shall (a) make available to each Board or Commodity Board the records, minutes and decisions of CFC; (b) allow an officer or employee of a Board or Commodity Board who is designated by the Board or Commodity Board for such purpose to attend meetings of CFC at which any matter that is of concern to the particular Board or Commodity Board is likely to be discussed and for such purpose shall give notice of such meetings to the officer or employee so designated; and (c) give notice of each order or regulation that it proposes to make to each Board or Commodity Board that is likely to be affected in its operation by the enactment of the order or regulation. SOR/2002-1, s. 16. Current to June 20, 2022 Chicken Farmers of Canada Proclamation SCHEDULE Review of Marketing Plan 15 (1) CFC shall, at least once in each year and as often as a meeting is requested, as provided in subsection (2), hold a meeting for the purpose of reviewing the terms of this marketing plan and of any orders and regulations made under the Act to implement the Plan with a view to determine whether or not any modifications are required in order to facilitate the carrying out by CFC of its objects. (2) A meeting referred to in subsection (1) shall be held as soon as is reasonably convenient after receipt by CFC of a written request for such a meeting from the Board and Commodity Board for each of at least two provinces. SOR/91-139, s. 10(F); SOR/2002-1, s. 16. Current to June 20, 2022

CONSOLIDATION Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations SOR/2016-124 Current to June 20, 2022 Last amended on March 16, 2020 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on March 16, 2020. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on March 16, 2020 TABLE OF PROVISIONS Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Interpretation 1 Definitions General Provisions 2 Prescribed area Locate request — person Duty to inform Designation of temporary prohibition area Authorization Under the Act 6 Pipeline company Facility 7 Authorization – of construction Obligations — existing facilities Authorization for construction of overhead line Activity that Causes a Ground Disturbance 10 Authorization – ground disturbance activity Authorization — activity required for maintenance of facility Operation of Vehicles or Mobile Equipment Across a Pipeline 12 Authorization – operation across pipeline Authorization — agricultural activity Application for Authorization 14 File application with Regulator Transitional Provisions 15 Construction or excavation Construction or installation of facility Current to June 20, 2022 Last amended on March 16, 2020 ii Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations TABLE OF PROVISIONS Excavation Application Prior to Publication 18 Statutory Instruments Act Repeal Coming into Force *20 S.C. 2015, c. 21. Current to June 20, 2022 Last amended on March 16, 2020 iv Registration SOR/2016-124 June 7, 2016 NATIONAL ENERGY BOARD ACT Canadian Energy Regulator Pipeline Prevention Regulations – Authorizations Damage The National Energy Board, pursuant to subsections 112(5)a and (5.1)b of the National Energy Board Actc, makes the annexed National Energy Board Pipeline Damage Prevention Regulations – Authorizations. Calgary, May 19, 2016 La secrétaire de l’Office Sheri Y Secretary of the Nat a S.C. 2015, c. 21, s. 34(2) b S.C. 2015, c. 21, s. 34(3) c R.S., c. N-7 Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Interpretation Definitions 1 The following definitions apply in these Regulations. Act means the Canadian Energy Regulator Act. (Loi) Commission means the Commission referred to in subsection 26(1) of the Act. (Commission) facility means any structure, highway, private road, railway, irrigation ditch, drain, drainage system, sewer, dike, telephone line, telegraph line, telecommunication line, line for the transmission of electricity or pipe for the transmission of hydrocarbons or any other substance. (installation) offshore area means the submarine areas adjacent to the coast of Canada. (zone extracôtière) overhead line means a facility that is an above-ground telephone, telegraph, telecommunication or electric power line or any combination of those lines. (ligne aérienne) pipe means a pipe that is part of a pipeline and that is used or is to be used for the transmission of hydrocarbons or any other commodity. (conduite) working day means any day that is not a Saturday or a Sunday or other holiday. (jour ouvrable) SOR/2019-349, s. 2. General Provisions Prescribed area 2 For the purposes of subsection 335(1) of the Act, the prescribed area means a strip of land measured 30 m perpendicularly on each side from the centreline of a pipe. SOR/2019-349, s. 8. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations General Provisions Section 3 Locate request — person 3 (1) Subject to subsection (2), any person that intends to construct a facility across, on, along or under a pipeline or engage in an activity that would cause a ground disturbance within a prescribed area must make a locate request in the following manner at least three working days before the day on which the construction or activity is to start: (a) to a one-call centre if the intended construction or activity is within an area where a one-call centre exists; or (b) to the pipeline company directly if the intended construction or activity is not within an area where a one-call centre exists. Locate request — pipeline company (2) Any pipeline company that intends to construct a facility across, on, along or under its pipeline or engage in an activity that would cause a ground disturbance within a prescribed area must make a locate request to a onecall centre at least three working days before the day on which the construction or activity is to start if the intended construction or activity is within an area where a onecall centre exists. Emergency (3) In the case of an unexpected situation that could endanger life or cause substantial property or environmental damage that requires immediate action, the three-day period set out in subsections (1) and (2) does not apply and the locate request must be made as soon as possible before the construction or activity starts. One-call centre (4) A one-call centre is an organization that, for the purposes of protecting the underground infrastructures of its members from damage and ensuring public safety, (a) receives locate requests from within a defined geographical area; and (b) notifies its members that may be affected by any proposed construction or any proposed activity that would cause a ground disturbance and that are the subject of a locate request of that construction or activity. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations General Provisions Sections 4-6 Duty to inform 4 Any person that intends to construct a facility across, on, along or under a pipeline, engage in an activity that would cause a ground disturbance within a prescribed area or operate a vehicle or mobile equipment across a pipeline must, before the construction, activity or operation is to start, inform all persons working on their behalf, including employees, contractors and subcontractors, of their obligations under these Regulations. Designation of temporary prohibition area 5 If a pipeline company, after having received a locate request from a person that intends to engage in an activity that would cause a ground disturbance within a prescribed area, designates an area that is situated in the vicinity of a pipeline and that may extend beyond the prescribed area as a prohibition area, the ground disturbance is prohibited within the area during the period referred to in subsection 335(7) of the Act. SOR/2019-349, s. 3. Authorization Under the Act Pipeline company 6 For the purposes of subsection 335(1) and paragraph 335(2)(a) of the Act and despite sections 7 and 9 to 13 of these Regulations, the construction of a facility — in an area other than an offshore area — across, on, along or under a pipeline, an activity — in an area other than an offshore area — that would cause a ground disturbance within a prescribed area and the operation of a vehicle or mobile equipment across a pipeline is authorized if the pipeline company that intends to carry out the construction, activity or operation (a) is authorized to carry out the construction, activity or operation under the Act; (b) makes a locate request in accordance with section 3; and (c) if another pipeline company receives the locate request, the pipeline company that made the locate request obtains from the other pipeline company the information that is referred to in paragraphs 6(1)(a) and (c) of the Canadian Energy Regulator Pipeline Damage Prevention Regulations – Obligations of Pipeline Companies. SOR/2019-349, s. 8; SOR/2019-349, s. 9; SOR/2019-349, s. 10. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Facility Section 7 Facility Authorization – of construction 7 (1) For the purposes of subsection 335(1) of the Act, the construction of a facility — in an area other than an offshore area — across, on, along or under a pipeline, other than the construction of an overhead line referred to in section 9, is authorized if the person that intends to construct the facility (a) obtains the pipeline company’s written consent; (b) makes a locate request in accordance with section 3; and (c) obtains from the pipeline company the information that is referred to in paragraphs 6(1)(a) and (c) of the Canadian Energy Regulator Pipeline Damage Prevention Regulations – Obligations of Pipeline Companies. Suspension (2) If the consent is suspended by the Commission, or by the pipeline company in accordance with subsection 10(1) of the Canadian Energy Regulator Pipeline Damage Prevention Regulations – Obligations of Pipeline Companies, the authorization is suspended and the activity must cease for the duration of the suspension of the consent. Measures (3) Any person that is undertaking the construction of a facility must comply with the following measures: (a) ensure that the construction is carried out in accordance with the technical details that are set out in the person’s request for consent and that have been accepted by the pipeline company, as well as with the conditions set out in the pipeline company’s consent; (b) ensure that the construction is completed within two years after the day on which the consent was obtained, unless the pipeline company and the person agree on another time period that is set out in the consent; (c) comply with the instructions of the pipeline company’s authorized field representative regarding the procedures that are to be followed while carrying out the construction in the vicinity of a pipe and that relate to the pipeline’s safety and security; Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Facility Sections 7-9 (d) if interference with or alteration of a pipe becomes necessary, obtain the pipeline company’s written consent to interfere with or alter the pipe; (e) carry out any construction that involves the interference with or alteration of a pipe under the pipeline company’s supervision; and (f) immediately notify the pipeline company of any contact with a pipe or its coating during the construction. SOR/2019-349, s. 4; SOR/2019-349, s. 8; SOR/2019-349, s. 10. Obligations — existing facilities 8 The owner of a facility that is constructed — in an area other than an offshore area — across, on, along or under a pipeline must (a) maintain the facility in a state of good repair compatible with the pipeline’s safety and security; (b) immediately correct any deterioration in the facility on being so notified in writing by the pipeline company under subsection 9(1) of the Canadian Energy Regulator Pipeline Damage Prevention Regulations – Obligations of Pipeline Companies; (c) notify the pipeline company, in writing, of any proposed abandonment or removal of the facility; and (d) remove or alter the facility or part of the facility that could adversely affect the pipeline’s safe and efficient operation or that could jeopardize property and the environment and the safety and security of the public and of the pipeline company’s employees. SOR/2019-349, s. 10. Authorization for construction of overhead line 9 (1) For the purposes of subsection 335(1) of the Act, the construction of an overhead line across a pipeline — in an area other than an offshore area — is authorized if the person that intends to construct the overhead line (a) makes a locate request in accordance with section 3; (b) confirms with the pipeline company that all of the pipeline company’s pipes in the vicinity of the construction have been marked; and (c) obtains from the pipeline company the information that is referred to in paragraphs 6(1)(a) and (c) of the Canadian Energy Regulator Pipeline Damage Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Facility Sections 9-10 Prevention Regulations – Obligations of Pipeline Companies. Measures (2) Any person that is undertaking the construction of an overhead line across a pipeline must comply with the following measures: (a) construct the overhead line in accordance with any applicable provincial and federal law; (b) if the pipeline is patrolled by aircraft and if the overhead line poses a risk to the aircraft, install and maintain aerial warning devices; and (c) not construct or place any kind of pole, pylon, tower, guy, anchor or supporting structure across, on, along or under the pipeline. SOR/2019-349, s. 8; SOR/2019-349, s. 10. Activity that Causes a Ground Disturbance Authorization – ground disturbance activity 10 (1) For the purposes of subsection 335(1) of the Act, any activity — in an area other than an offshore area — that would cause a ground disturbance within the prescribed area, other than an activity referred to in section 11, is authorized if the person that intends to engage in the activity (a) obtains the pipeline company’s written consent; (b) makes a locate request in accordance with section 3; and (c) obtains from the pipeline company the information that is referred to in paragraphs 6(1)(a) and (c) of the Canadian Energy Regulator Pipeline Damage Prevention Regulations – Obligations of Pipeline Companies. Suspension (2) If the consent is suspended by the Commission, or by the pipeline company in accordance with subsection 10(1) of the Canadian Energy Regulator Pipeline Damage Prevention Regulations – Obligations of Pipeline Companies, the authorization is suspended and the activity must cease for the duration of the suspension of the consent. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Activity that Causes a Ground Disturbance Section 10 Measures (3) Any person that is engaged in an activity that causes a ground disturbance within the prescribed area must comply with the following measures: (a) ensure that the activity is carried out in accordance with the technical details that are set out in the person’s request for consent and that have been accepted by the pipeline company, as well as with the conditions set out in the pipeline company’s consent, including the conditions respecting directional drilling or the use of explosives; (b) ensure that the activity is completed within two years after the day on which the consent was obtained, unless the pipeline company and the person agree on another time period that is set out in the consent; (c) not undertake mechanical excavation that would cause a ground disturbance within the prescribed area within 3 m of a pipe, unless (i) if the excavation runs parallel to the pipe, the pipe has been exposed by hand at sufficient intervals to confirm the pipe’s location or the pipeline company has used a method that would permit it to confirm the pipe’s exact location and has informed the person of that location, (ii) if the excavation crosses the pipe, the pipe has been exposed by hand at the point of crossing or the pipeline company has used a method that would permit it to confirm the pipe’s exact location, has informed the person of that location and has confirmed that the pipe is at least 60 cm deeper than the proposed excavation, and (iii) if ground conditions render it impractical to locate the pipe using any of the methods set out in subparagraphs (i) and (ii), the pipeline company directly supervises any excavation; (d) comply with the instructions of the pipeline company’s authorized field representative regarding the procedures that are to be followed during the activity and that relate to the pipeline’s safety and security; (e) if interference with or alteration of a pipe becomes necessary, obtain the pipeline company’s written consent to interfere with or alter the pipe; (f) carry out any activity that involves the interference with or alteration of a pipe under the pipeline company’s supervision; Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Activity that Causes a Ground Disturbance Sections 10-13 (g) immediately notify the pipeline company of any contact with a pipe or its coating during the activity; and (h) unless otherwise agreed on by the pipeline company and the person that is engaged in the activity, notify the pipeline company at least 24 hours before backfilling over a pipe. SOR/2019-349, s. 5; SOR/2019-349, s. 8; SOR/2019-349, s. 10. Authorization — activity required for maintenance of facility 11 For the purposes of subsection 335(1) of the Act, any maintenance of an existing facility — in an area other than an offshore area — that causes a ground disturbance within the prescribed area is authorized if the person engaged in the maintenance complies with paragraphs 10(1)(b) and (c) and the measures set out in paragraphs 10(3)(c) to (h). SOR/2019-349, s. 8. Operation of Vehicles or Mobile Equipment Across a Pipeline Authorization – operation across pipeline 12 Subject to section 13 and for the purposes of paragraph 335(2)(a) of the Act, the operation of a vehicle or mobile equipment across a pipeline is authorized if the person that intends to operate the vehicle or mobile equipment across the pipeline obtains the pipeline company’s written consent. SOR/2019-349, s. 9. Authorization — agricultural activity 13 (1) For the purposes of paragraph 335(2)(a) of the Act, the operation across the pipeline of a vehicle or mobile equipment that is used to perform an agricultural activity is authorized if the following conditions are met: (a) the loaded axle weight and tire pressures of the vehicle or mobile equipment are within the manufacturer’s approved limits and operating guidelines; and (b) the point of crossing has not been the subject of a notification under section 7 of the Canadian Energy Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Operation of Vehicles or Mobile Equipment Across a Pipeline Sections 13-15 Regulator Pipeline Damage Prevention Regulations – Obligations of Pipeline Companies. Definition of agricultural activity (2) In this section, agricultural activity means the production of crops and the raising of animals and includes tillage, plowing, disking, harrowing and pasturing, but does not include the construction of new buildings or impervious areas or the placement of footings, foundations, pilings or posts, including fence posts. SOR/2019-349, s. 9; SOR/2019-349, s. 10. Application for Authorization File application with Regulator 14 (1) A person that intends to construct a facility across, on, along or under a pipeline, engage in an activity that would cause a ground disturbance within the prescribed area of a pipeline or operate a vehicle or mobile equipment across a pipeline may file an application for authorization with the Regulator if (a) the construction, activity or operation is not authorized under subsection 7(1), 9(1) or 10(1) or section 11 or 12; or (b) the person is unable to comply with the applicable measures set out in subsection 7(3), 9(2) or 10(3). Service (2) If a person files an application under subsection (1), that person must serve a copy of the application on the pipeline company that operates the pipeline in question. SOR/2019-349, s. 6. Transitional Provisions Construction or excavation 15 (1) Any leave granted by the National Energy Board prior to June 19, 2016 to construct a facility across, on, along or under a pipeline or to excavate using power-operated equipment or explosives within 30 m of a pipeline under subsection 112(1) of the National Energy Board Act, as it read immediately prior to that date, expires on the date set out in the leave, but if there is no date set out in the leave it expires two years after the day on which the leave was granted. Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Transitional Provisions Sections 15-19 Crossing (2) Any leave granted by the pipeline company prior to June 19, 2016 to operate a vehicle or mobile equipment across a pipeline under subsection 112(2) of the National Energy Board Act, as it read prior to that date, expires on the date set out in the leave granted by the pipeline company. SOR/2019-349, s. 7. Construction or installation of facility 16 The construction or installation of a facility in respect of which a person has obtained written permission under paragraph 4(b) of the National Energy Board Pipeline Crossing Regulations, Part I prior to June 19, 2016 is authorized under subsection 112(1) of the National Energy Board Act, as it reads on June 19, 2016, and the measures to be taken in relation to that construction or installation are those set out in paragraphs 4(a) to (m) of those Regulations as they read immediately before the day on which these Regulations come into force. SOR/2019-349, s. 7. Excavation 17 An excavation in respect of which a person has obtained the pipeline company’s written permission under paragraph 6(b) of the National Energy Board Pipeline Crossing Regulations, Part I prior to June 19, 2016 is an authorized ground disturbance under subsection 112(1) of the National Energy Board Act, as it reads on June 19, 2016, and the measures to be taken in relation to the excavation are those set out in section 6 of those Regulations as it read immediately before the day on which these Regulations come into force. SOR/2019-349, s. 7. Application Prior to Publication Statutory Instruments Act 18 For the purposes of paragraph 11(2)(a) of the Statutory Instruments Act, these Regulations apply before they are published in the Canada Gazette. Repeal 19 [Repeal] Current to June 20, 2022 Last amended on March 16, 2020 Canadian Energy Regulator Pipeline Damage Prevention Regulations – Authorizations Coming into Force Section 20 Coming into Force S.C. 2015, c. 21. 20 These Regulations come into force on the day on which section 34 of the Pipeline Safety Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * * [Note: Regulations in force June 19, 2016.] Current to June 20, 2022 Last amended on March 16, 2020

CONSOLIDATION Complaint Information (Foreign Insurance Companies) Regulations SOR/2001-372 Current to June 20, 2022 Last amended on February 12, 2009 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on February 12, 2009. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on February 12, 2009 TABLE OF PROVISIONS Complaint Information (Foreign Insurance Companies) Regulations Provision of Information 1 Information to be provided Manner of providing information Current to June 20, 2022 Last amended on February 12, 2009 ii Registration SOR/2001-372 October 4, 2001 INSURANCE COMPANIES ACT Complaint Information Companies) Regulations P.C. 2001-1743 (Foreign Insurance October 4, 2001 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 1021a of the Insurance Companies Actb, hereby makes the annexed Complaint Information (Foreign Insurance Companies) Regulations. a S.C. 2001, c. 9, s. 465 b S.C. 1991, c. 47 Current to June 20, 2022 Last amended on February 12, 2009 Complaint Information (Foreign Insurance Companies) Regulations Provision of Information Information to be provided 1 For the purposes of subsections 604(4) and 605(1) of the Insurance Companies Act, the prescribed information is that the person may contact the Agency (a) at its office at 427 Laurier Ave. West, 6th Floor, Ottawa, Ontario K1R 1B9; or (b) through its website at www.fcac-acfc.gc.ca. SOR/2009-62, s. 1. Manner of providing information 2 For the purposes of subsection 605(1) of the Insurance Companies Act, the prescribed manner of providing the information referred to in section 1 is by providing it (a) in a brochure, statement of account or written statement that contains other information that is required, under that Act, to be disclosed in respect of an arrangement referred to in subsection 601(4) of that Act, a payment, credit or charge card, the cost of borrowing or any other obligation of the foreign company under a consumer provision; or (b) in a separate document. SOR/2009-62, s. 1. 3 [Repealed, SOR/2009-62, s. 1] Current to June 20, 2022 Last amended on February 12, 2009

CONSOLIDATION CPFTA Rules of Origin Regulations SOR/2009-214 Current to June 20, 2022 Last amended on August 1, 2009 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on August 1, 2009. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on August 1, 2009 TABLE OF PROVISIONS CPFTA Rules of Origin Regulations 1 Rules of Origin *2 Coming into Force Current to June 20, 2022 Last amended on August 1, 2009 ii Registration SOR/2009-214 July 30, 2009 CUSTOMS TARIFF CPFTA Rules of Origin Regulations P.C. 2009-1203 July 30, 2009 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2)a of the Customs Tariffb, hereby makes the annexed CPFTA Rules of Origin Regulations. a S.C. 2001, c. 28, s. 34(1) b S.C. 1997, c. 36 Current to June 20, 2022 Last amended on August 1, 2009 CPFTA Rules of Origin Regulations Rules of Origin 1 The following provisions of the Free Trade Agreement between Canada and the Republic of Peru, signed on May 29, 2008, have the force of law in Canada: (a) Articles 301 to 305; (b) Article 306, paragraphs 1 and 2; (c) Articles 307 to 315; (d) Article 318; and (e) Annex 301. Coming into Force 2 These Regulations come into force on the day on which section 36 of the Canada-Peru Free Trade Agreement Implementation Act, chapter 16 of the Statutes of Canada, 2009, comes into force. * * [Note: Regulations in force August 1, 2009, see SI/2009-67.] Current to June 20, 2022 Last amended on August 1, 2009

CONSOLIDATION CEFTA Tariff Preference Regulations SOR/2009-200 Current to June 20, 2022 Last amended on July 1, 2009 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. The last amendments came into force on July 1, 2009. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 Last amended on July 1, 2009 TABLE OF PROVISIONS CEFTA Tariff Preference Regulations 1 Interpretation General Coming into Force Current to June 20, 2022 Last amended on July 1, 2009 ii Registration SOR/2009-200 June 18, 2009 CUSTOMS TARIFF CEFTA Tariff Preference Regulations P.C. 2009-1039 June 18, 2009 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2)a of the Customs Tariffb, hereby makes the annexed CEFTA Tariff Preference Regulations. a S.C. 2001, c. 28, s. 34(1) b S.C. 1997, c. 36 Current to June 20, 2022 Last amended on July 1, 2009 CEFTA Tariff Preference Regulations Interpretation 1 The definitions in this section apply in these regulations. agricultural product originating in Iceland means an originating agricultural product that is entitled to the benefit of the Iceland Tariff, but is excluded from the benefit of the Norway Tariff and the Switzerland – Liechtenstein Tariff. (produit agricole originaire d’Islande) agricultural product originating in Norway means an originating agricultural product that is entitled to the benefit of the Norway Tariff, but is excluded from the benefit of the Iceland Tariff and the Switzerland – Liechtenstein Tariff. (produit agricole originaire de Norvège) agricultural product originating in Switzerland or Liechtenstein means an originating agricultural product that is entitled to the benefit of the Switzerland – Liechtenstein Tariff, but is excluded from the benefit of the Iceland Tariff and the Norway Tariff. (produit agricole originaire de Suisse ou du Liechtenstein) originating product has the same meaning as in the Canada – EFTA Free Trade Agreement, signed January 26, 2008. (produit originaire) General 2 For the purposes of paragraph 24(1)(b) of the Customs Tariff, and subject to section 3, originating products exported from Iceland, Norway, Switzerland or Liechtenstein are entitled to the benefit of the Iceland Tariff, the Norway Tariff or the Switzerland – Liechtenstein Tariff if (a) the products are shipped to Canada without shipment through another country either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products; or Current to June 20, 2022 Last amended on July 1, 2009 CEFTA Tariff Preference Regulations General Sections 2-3 (b) the products are shipped to Canada through another country and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products, and (ii) a copy of the customs control documents that establish that the products remained under customs control while in that other country. 3 (1) Agricultural products originating in Iceland are entitled to the benefit of the Iceland Tariff if (a) the products are shipped from Iceland to Canada without shipment through another country either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products; or (b) the products are shipped from Iceland to Canada through another country and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products, and (ii) a copy of the customs control documents that establish that the products remained under customs control while in that other country. (2) Agricultural products originating in Norway are entitled to the benefit of the Norway Tariff if (a) the products are shipped from Norway to Canada without shipment through another country either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products; or Current to June 20, 2022 Last amended on July 1, 2009 CEFTA Tariff Preference Regulations General Sections 3-4 (b) the products are shipped to Canada from Norway through another country and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products, and (ii) a copy of the customs control documents that establish that the products remained under customs control while in that other country. (3) Agricultural products originating in Switzerland or Liechtenstein are entitled to the benefit of the Switzerland – Liechtenstein Tariff if (a) the products are shipped from Switzerland or Liechtenstein to Canada without shipment through another country either (i) on a through bill of lading, or (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products; or (b) the products are shipped from Switzerland or Liechtenstein to Canada through another country and the importer provides, when requested by an officer, (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the products, and (ii) a copy of the customs control documents that establish that the products remained under customs control while in that other country. Coming into Force 4 These Regulations come into force on July 1, 2009, but if they are registered after that day, they come into force on the day they are registered. Current to June 20, 2022 Last amended on July 1, 2009

CONSOLIDATION Canada Oil and Gas Geophysical Operations Regulations SOR/96-117 Current to June 20, 2022 OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence 31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations (3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency. LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only. NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”. Current to June 20, 2022 TABLE OF PROVISIONS Regulations Respecting Geophysical Operations in Relation to Exploration for Oil and Gas in any Area to which the Canada Oil and Gas Operations Act Applies 1 Short Title Interpretation PART I General 3 Geophysical Operation Authorization Damage to Property Fire Refuse PART II Offshore Geophysical Operations 11 Air Gun System Air Gun Testing Gas Exploders Electrical Seismic Energy Sources Helicopter Support PART III Onshore Geophysical Operations 16 Survey Monuments Seismic Energy Sources Preparation of a Charge Drilling Shot Holes for Charges Current to June 20, 2022 ii Canada Oil and Gas Geophysical Operations Regulations TABLE OF PROVISIONS Loading Charges into Shot Holes Flagging Charged Shot Holes Firing Charges Detonating Cords Misfired Charges Plugging Shot Holes Walkaway Vertical Seismic and Resistivity Surveys Archaeological Sites PART IV Occupational Safety and Health 28 Radio Communication Safe Working Practices No Smoking Hours of Work Training of Geophysical Crew Access to Oil and Gas Occupational Safety and Health Regulations PART V Reporting Requirements 37 Status Report Final Report Retention of Data PART VI accidents 40 Reports Investigation SCHEDULE I Current to June 20, 2022 iv Canada Oil and Gas Geophysical Operations Regulations TABLE OF PROVISIONS SCHEDULE II SCHEDULE III Current to June 20, 2022 v Registration SOR/96-117 February 13, 1996 CANADA OIL AND GAS OPERATIONS ACT Canada Oil Regulations and Gas Geophysical P.C. 1996-166 February 13, 1996 Operations Whereas, pursuant to subsection 15(1) of the Canada Oil and Gas Operations Act*, a copy of the proposed Regulations respecting geophysical operations in relation to exploration for oil and gas in any area to which the Canada Oil and Gas Operations Act applies, substantially in the form set out in the annexed text, was published in the Canada Gazette Part I on June 11, 1994, and a reasonable opportunity was afforded to interested persons to make representations with respect thereto; Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Natural Resources and the Minister of Indian Affairs and Northern Development, pursuant to section 14** of the Canada Oil and Gas Operations Act, is pleased hereby to make the annexed Regulations respecting geophysical operations in relation to exploration for oil and gas in any area to which the Canada Oil and Gas Operations Act applies. * S.C. 1992, c. 35, s. 2 ** S.C. 1994, c. 10, s. 7 Current to June 20, 2022 Regulations Respecting Geophysical Operations in Relation to Exploration for Oil and Gas in any Area to which the Canada Oil and Gas Operations Act Applies Short Title 1 These Regulations may be cited as the Canada Oil and Gas Geophysical Operations Regulations. Interpretation 2 In these Regulations, Act means the Canada Oil and Gas Operations Act; (Loi) complement, in respect of a vessel or platform from which an offshore geophysical operation is conducted, means all persons on the vessel or platform whose primary duties relate to the operation of the vessel or platform; (équipage) conservation officer means the person appointed as such pursuant to section 53 of the Act; (agent du contrôle de l’exploitation) explosive has the same meaning as in section 2 of the Explosives Act; (explosif) geophysical crew means all persons engaged in a geophysical operation, but does not include any member of the complement; (équipe d’étude géophysique) geophysical operation means the measurement or investigation, by indirect methods, of the subsurface of the earth for the purpose of locating oil or gas or of determining the nature of the seabed and subsurface conditions at a proposed drilling site or of a proposed pipeline route, and includes a seismic survey, resistivity survey, gravimetric survey, magnetic survey, electrical survey and geochemical survey and any work preparatory to that measurement or investigation, such as field tests of energy sources, calibration of instruments and cable ballasting, but does not include a velocity survey or a vertical seismic survey that is not a walkaway vertical seismic survey; (étude géophysique) geophysical operation authorization means an authorization issued pursuant to paragraph 5(1)(b) of the Act Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations Interpretation Section 2 to conduct a geophysical d’étude géophysique) operation; (autorisation gravimetric survey means a geophysical operation that measures the properties of the earth’s gravitational field; (étude gravimétrique) interest has the same meaning as in section 2 of the Canada Petroleum Resources Act; (titre) magnetic survey means a geophysical operation that measures the properties of the earth’s magnetic field; (étude magnétique) non-exclusive survey means a geophysical operation that is conducted to acquire data for the purpose of sale, in whole or in part, to the public; (étude non exclusive) offshore geophysical operation means a geophysical operation that is not an onshore geophysical operation; (étude géophysique extracôtière) onshore geophysical operation means a geophysical operation that is conducted on or over land not normally submerged or on or over ice; (étude géophysique sur terre) operator means a person who holds a geophysical operation authorization; (exploitant) participant means a person who is a party to an agreement pursuant to which a participation survey is conducted; (participant) participation survey means a geophysical operation that is conducted by an operator pursuant to an agreement between the operator and one or more participants to acquire data that are to be shared among the participants; (étude en participation) seismic energy source means an energy source that is used to generate acoustic waves in a seismic survey; (source d’énergie sismique) seismic survey means a geophysical operation that uses a seismic energy source to generate acoustic waves that propagate through the earth, are reflected from or refracted along subsurface layers of the earth, and are subsequently recorded; (étude sismique) shotpoint means the surface location of a seismic energy source. (point de tir) Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART I General Sections 3-7 PART I General Geophysical Operation Authorization 3 Any person may apply for a geophysical operation authorization by submitting to the Chief Conservation Officer three copies of a completed application form. 4 (1) Subject to section 5, an application in respect of an offshore geophysical operation shall be submitted not less than (a) 30 days before the planned commencement date of the operation, if chemical explosives are not the proposed seismic energy source; and (b) 90 days before the planned commencement date of the operation, if chemical explosives are the proposed seismic energy source. (2) Subject to section 5, an application in respect of an onshore geophysical operation shall be submitted not less than 30 days before the planned commencement date of the operation. 5 (1) An application to extend the duration for which a geophysical operation has been authorized shall be submitted at least 15 days before the end of the period being extended or, where the commencement date is being modified, the planned new commencement date. (2) An application in respect of any modification of a geophysical operation that has been authorized, other than a modification of its duration, shall be submitted at least 15 days before the commencement of the geophysical operation or, where the geophysical operation has commenced, the start of the geophysical operation as modified. 6 When a geophysical operation is commenced, terminated or cancelled by an operator, the operator shall forthwith notify the Chief Conservation Officer in writing of the date of commencement, termination or cancellation. 7 Every operator shall post a copy of the geophysical operation authorization in a conspicuous location in the vessel, platform or aircraft from which the geophysical operation is conducted or, in the case of an onshore geophysical operation, at the field location of that operation. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART I General Damage to Property Sections 8-11 Damage to Property 8 Every operator shall take all reasonable safeguards against damage to property as a result of a geophysical operation. Fire 9 Where a fire occurs as a result of a geophysical operation, the operator shall take all safe and reasonable measures to control and extinguish the fire and to minimize any danger to persons, property or the environment that results or may reasonably be expected to result from the fire. Refuse 10 Subject to any other applicable law, every operator shall ensure that all refuse produced as a result of a geophysical operation is handled in the following manner: (a) all fuel, oil, oily material or lubricants are collected in a closed system that is designed for that purpose; (b) all oil or oily material that is not burned at the field location where the operation is conducted and all non-combustible material is transported in a suitable container to, and disposed of at, a suitable waste disposal facility on land; and (c) where combustible material is burned on a vessel or platform, precautions are taken to ensure that the fire does not endanger any person or the safety of the vessel or platform. PART II Offshore Geophysical Operations Air Gun System 11 Where an operator who is conducting an offshore geophysical operation uses or intends to use an air gun as a seismic energy source, the operator shall ensure that (a) all air gun components are maintained in good operating condition and are kept free from dirt, oil and excess grease; (b) during the operation, the air vessels, air manifolds, air lines, electrical lines and the compressor of Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART II Offshore Geophysical Operations Air Gun System Sections 11-12 the air gun system are regularly inspected for signs of abrasion and wear, and that the compressor, where defective, and any defective air vessels are promptly repaired or replaced and any defective manifolds or lines are promptly replaced; (c) all fittings, valves, hoses, electrical lines, pipes or other components used for an air gun comply with the manufacturer’s specifications for that air gun; (d) where there is air pressure in the air gun, the pressure is maintained as low as is practicable but sufficiently high to ensure that the air gun remains seated and that there is no danger of accidental firing; (e) no maintenance of the air gun is carried out until (i) the air pressure in the air gun and the air line connected to the air gun has been completely bled off, and (ii) the shuttle of the air gun can be moved freely by use of a wooden safety tool to confirm that the air gun has been completely depressurized; and (f) where more than one air gun is used as a seismic energy source, a procedure is established and followed for the connection of each air gun to its air line and pressure control valve. Air Gun Testing 12 (1) Where an air gun is test-fired on the deck of a vessel or platform during an offshore geophysical operation, the operator shall ensure that the person who is responsible for the operation and maintenance of the air gun is present during the test. (2) Where a test referred to in subsection (1) is carried out, the responsible person referred to in that subsection shall ensure that (a) before the test-firing, a siren is sounded to alert all persons aboard the vessel or platform of an impending air gun test-firing operation, in time to allow evacuation of an area within an 8 m radius of the test-firing site; (b) not more than one air gun is test-fired at one time; (c) before the test-firing, an inspection is done to ensure that the area within an 8 m radius of the test-firing site is clear of unauthorized persons; Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART II Offshore Geophysical Operations Air Gun Testing Sections 12-13 (d) all pipes and hoses connected to the air gun that are subject to high pressure are secured or equipped with safety chains to prevent whipping of the pipes or hoses when air pressure is injected into them; (e) the air pressure in the air gun is below 500 psi; and (f) the person in charge of the vessel or platform is advised that the test is being carried out. (3) During an offshore geophysical operation, no air gun shall be test-fired while the air gun is in the water if there are divers within 1,500 m of the air gun. (4) During an offshore geophysical operation, no air gun shall be test-fired on a vessel or platform without the approval of the Chief Safety Officer. Gas Exploders 13 Where an operator who is conducting an offshore geophysical operation uses or intends to use a gas exploder as a seismic energy source, the operator shall ensure that (a) no person smokes, welds or brazes in any area that is in close proximity to any gas cylinders or inflammable liquid tanks; (b) gas storage areas are properly ventilated; (c) all valves and fittings used on a gas cylinder are approved by the manufacturer of the cylinder for use on the cylinder; (d) all equipment used for handling explosives is approved by the manufacturer of the equipment for the handling of explosives; (e) every gas cylinder and inflammable liquid tank is stored in an area set aside for that purpose and signs warning of the hazard of explosion are posted in conspicuous locations in that area; (f) every propane or butane cylinder is stored at the greatest possible distance from any oxygen cylinder or inflammable liquid tank; and (g) every gas cylinder is protected from overheating. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART II Offshore Geophysical Operations Electrical Seismic Energy Sources Sections 14-16 Electrical Seismic Energy Sources 14 Where an operator who is conducting an offshore geophysical operation uses or intends to use an electrical seismic energy source, the operator shall ensure that (a) the charging and discharging circuits of the electrical seismic energy source are equipped with circuit breakers; (b) the electrical cables of the electrical seismic energy source are protected from damage and are adequately insulated and grounded to prevent current leakage and electrical shock; and (c) the electrical seismic energy source, when tested, is fully immersed in water. Helicopter Support 15 Where a helicopter is used in an offshore geophysical operation, the operator shall ensure that (a) the helicopter deck on the vessel or platform from which the operation is conducted is designed, constructed and operated in accordance with the Guidelines Respecting Helicopter Facilities on Ships, TP 4414, published in December 1986 by the Canadian Coast Guard, as amended from time to time; and (b) an immersion suit that complies with the Canadian General Standards Board Standard CAN/ CGSB-65.17-M88, Helicopter Passenger Transportation Suit System, published in January 1988, as amended from time to time, is worn by every member of the geophysical crew who is on a flight to or from the vessel or platform from which the operation is conducted. PART III Onshore Geophysical Operations Survey Monuments 16 Every operator who is conducting an onshore geophysical operation shall (a) determine the location of survey monuments in the vicinity of the field location of the operation and along any access roads or trails; Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Survey Monuments Sections 16-17 (b) before the movement of any equipment, ensure that all survey monuments are clearly flagged; and (c) ensure that no work that is related to the operation is conducted within 2 m of a survey monument. Seismic Energy Sources 17 (1) Every operator who is conducting an onshore geophysical operation shall, when determining the location for a seismic energy source, ensure that the seismic energy source (a) is located so that, when the energy source is activated, no damage is caused to any wells, mines, pipelines, buried utilities, buildings or dams; (b) is placed at least 2 m from any driveway, gateway or buried telephone or other communication line; (c) where the energy source is a charge comprised of explosives, is placed (i) where the quantity of explosives being used for the charge is set out in column I of an item of Schedule I, at least the distance set out in column II of that item from any oil or gas well or the centre line of any oil or gas pipeline, and (ii) where the quantity of explosives being used for the charge is set out in column I of an item of Schedule I, at least twice the distance set out in column II of that item from any dam, residence, area of public congregation or water well; and (d) where the energy source is other than a charge referred to in paragraph (c), is placed at least (i) 100 m from any dam, (ii) 15 m from any oil or gas well or the centre line of any oil or gas pipeline, (iii) 50 m from any residence, structure with a concrete base or area of public congregation, and (iv) 100 m from any water well if the energy source is vibroseis, or 50 m from such a well if the energy source is not vibroseis. (2) An operator shall not allow more than 500 kg of explosives to be detonated in any shot hole or array of shot holes. (3) Every operator who is conducting an onshore geophysical operation shall ensure that Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Seismic Energy Sources Sections 17-19 (a) magazines that contain a quantity of explosives set out in column I of an item of Schedule II are located at least (i) the distance set out in column II of that item from any highway or road accessible to the public, any railway, airfield, bank of a navigable or recreational waterway, park or other recreational area, or the work area for the operation, and (ii) twice the distance set out in column II of that item from any building or storage area for inflammable substances in bulk; and (b) magazines are located or protected so that they will not be damaged by accidental impact. Preparation of a Charge 18 (1) Every operator who is conducting an onshore geophysical operation shall, when charges are being prepared, ensure that (a) no tools other than tools made of bronze or another non-sparking material are used to cut or pierce a cartridge; (b) there is no stripping of cartridges; (c) priming is done only at the blasting site and all explosives, other than the charge to be loaded into the shot hole, are kept inside a magazine until the primed cartridge is loaded into the shot hole; (d) no detonating cord is capped and no cartridge is primed in any place where explosives are stored; and (e) the detonating cord is handled in a manner that prevents bending or pinching of the cord. (2) Every operator who is conducting an onshore geophysical operation shall ensure that all the electric detonators used in a circuit are of the same design and made by the same manufacturer. Drilling Shot Holes for Charges 19 (1) Every operator who is conducting an onshore geophysical operation shall, when a shot hole is being drilled for a charge, ensure that Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Drilling Shot Holes for Charges Sections 19-20 (a) no drilling is done within 5 m of a shot hole that contains a charge, whether or not the charge has been detonated; and (b) the shot hole is of sufficient size to allow the insertion of a charge into position in the shot hole without the use of undue force. (2) Every operator who is conducting an onshore geophysical operation shall, when a shot hole is being drilled in an area that is prone to deposits of shallow gas, ensure that (a) the drilling rig is positioned, with respect to the wind, so that gas encountered during drilling will not accumulate in the vicinity of the rig; (b) the drilling rig is free from heat sources that might ignite any gas that has accumulated in the vicinity of the rig; and (c) the engine is equipped with air intake shut-off valves that can be activated by the driller. (3) Every operator who is conducting an onshore geophysical operation shall, when gas is encountered during drilling, and where it can be done safely, allowing sufficient time to permit evacuation, ensure that the air intake shut-off valves on the engine are placed in the off position. Loading Charges into Shot Holes 20 (1) Every operator who is conducting an onshore geophysical operation shall, when charges are being loaded into a shot hole, ensure that (a) detonator lead wires are unravelled or unwound slowly when a charge is being lowered into a shot hole and are not unravelled or unwound by being thrown or dragged along the ground; (b) damaged lead wires and damaged connecting wires are not used in blasting circuits; (c) every member of the geophysical crew who is engaged in the handling of explosives or involved in the blasting operation is warned of the potential build-up of static electricity on the member’s clothing or in the atmosphere as a result of drifting sand or snow and of possible accidental firing of detonators if detonator lead wires are thrown to the ground; (d) loading poles and pole extension fittings for them are made of non-sparking, anti-static material; Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Loading Charges into Shot Holes Section 20 (e) undue force is not used to insert a charge into position in a shot hole; and (f) any device that is used to decrease the buoyancy of a charge or to anchor a charge in a shot hole is made of non-sparking material. (2) Every operator who is conducting an onshore geophysical operation shall, once a charge is loaded into a shot hole, ensure that (a) the detonator lead wires remain shunted at all times except during circuit testing; (b) detonation of the charge occurs within 30 days after the day on which the charge is loaded into the shot hole, or any longer period approved by a conservation officer; and (c) in inhabited areas or areas where there is the possibility that the detonator lead wires or detonating cord of the charge may be tampered with, a temporary plug is placed in the shot hole and the ground in the vicinity of the shot hole is levelled. (3) Every operator who is conducting an onshore geophysical operation shall ensure that (a) when blasting in the vicinity of buildings, railways, roads or inhabited areas, the charge used is no larger than required; (b) when blasting within 50 m of an overhead power line, the shooter who is responsible for the blasting uses (i) detonating cord as a downline to the charge, and (ii) a short detonator lead wire to initiate the detonating cord if the total detonator lead wire length is less than the distance from the overhead power line to the nearest point on the ground at the blasting site; (c) when blasting in the area of a commercial electromagnetic transmitter with power in an amount that is set out in column I of an item of Schedule III, a charge is not loaded into a shot hole, primed or detonated unless the shot hole is located at least the distance set out in column II of that item from the base of the transmitter mast; and Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Loading Charges into Shot Holes Sections 20-22 (d) the circuit of every electric detonator is tested with a blaster’s galvanometer immediately after the charge is loaded into a shot hole and, if the test indicates that the circuit is open, no attempt is made to remove the charge and a fresh primed cartridge is inserted into the shot hole. (4) Every operator who is conducting an onshore geophysical operation shall ensure that charges are not loaded into a shot hole during an electrical storm or when an electrical storm is imminent. Flagging Charged Shot Holes 21 Every operator who is conducting an onshore geophysical operation shall ensure that all shot holes that contain a charge are clearly flagged. Firing Charges 22 Every operator who is conducting an onshore geophysical operation shall ensure that (a) detonator lead wires remain shunted at all times except when the charges are ready to be fired and during circuit testing after loading; (b) all blasting equipment at the blasting site is under the direct supervision and control of the shooter; (c) when conducting a blasting operation in the vicinity of buildings, railways, roads or inhabited areas, the shooter (i) takes adequate precautions to prevent any damage to property, and (ii) places warning signs or barricades or uses flagpersons to ensure that no persons other than those engaged in the blasting operation remain in the area made dangerous by the blasting operation; (d) when blasting operations are being carried out, the shooter takes adequate precautions to ensure that no charge is fired until all persons in the vicinity of the charge are protected by suitable cover from falling rocks, flying debris, mud and any other material disturbed or displaced as a result of the detonation or are at a safe distance from the charge; (e) detonators that are used near the surface of the ground are covered in such a manner that any fragments of metal and debris resulting from the detonation are confined; Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Firing Charges Sections 22-23 (f) a radio transmitter is not used at or near a blasting site when there are detonators outside of a magazine and above ground; (g) all blasting equipment is maintained in good working condition; (h) repair work to blasting equipment or to the firing cable is not conducted while the firing cable is wired to charges; (i) the blasting equipment is disconnected from the blasting circuit and the ends of the lead wires connected to the charge are twisted together (i) immediately after firing, if the charge fails to detonate, and (ii) before any member of the geophysical crew inspects any shot hole that contains or may contain explosives; (j) every detonator remains disconnected from the firing cable until the next charge or the next series or pattern of charges is ready to be fired and until the shotpoint is clear of all persons; (k) all shot holes containing a charge are fired before the termination of the operation; (l) blasting operations are not carried out during an electrical storm or when an electrical storm is imminent; (m) anti-static detonators are used where possible for all blasting operations; and (n) all electric detonator lead wires and other refuse from the blasting operation are retrieved from the field location of the operation. Detonating Cords 23 (1) Every operator who is conducting an onshore geophysical operation shall ensure that, when a detonating cord is used in water, (a) the end of the cord is sealed; (b) the entire length of cord is submerged before the firing cable is connected to the blasting equipment; and (c) the charge is detonated as soon as possible after loading. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Detonating Cords Sections 23-25 (2) Every operator who is conducting an onshore geophysical operation shall ensure that, when a detonating cord is used on damp ground, the charge is detonated as soon as possible after loading. (3) Every operator who is conducting an onshore geophysical operation shall ensure that no vehicle is driven over a detonating cord. Misfired Charges 24 (1) Every operator who is conducting an onshore geophysical operation shall, in respect of any charge that has not detonated as a result of misfire, ensure that (a) no attempt is made to remove the charge from the shot hole; and (b) an attempt is made to detonate the charge promptly by means of a fresh primer or by inserting and detonating another charge in that shot hole. (2) When a charge fails to detonate after an attempt is made under paragraph (1)(b), the operator shall ensure that the charge and the lead wires that are connected to it are buried in the shot hole and that the shot hole is plugged in accordance with section 25. (3) Every operator who is conducting an onshore geophysical operation shall, on completion of the operation, report in writing to a conservation officer the location of all charges that failed to detonate. Plugging Shot Holes 25 (1) Every operator who is conducting an onshore geophysical operation shall, after a charge has detonated, ensure that the shot hole is plugged by (a) filling the shot hole with drilling mud or cuttings to the point where the plug required by paragraph (b) is to be inserted; (b) inserting a shot hole plug of a type approved by the Chief Conservation Officer to a depth of at least 30 cm below the surface; (c) filling the shot hole above the plug with drilling mud or cuttings and tamping the contents into the shot hole; and (d) spreading any remaining drilling mud or cuttings over the ground in the vicinity of the shot hole. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART III Onshore Geophysical Operations Plugging Shot Holes Sections 25-27 (2) Where, during an onshore geophysical operation, water or gas comes to the surface of a shot hole, the operator shall (a) in the case of water, immediately attempt to plug the shot hole to confine the water; and (b) in the case of gas, immediately evacuate the site until the gas has dissipated. (3) Every operator who, during an onshore geophysical operation, disturbs a shot hole from a previous geophysical operation shall ensure that the shot hole is plugged in accordance with subsection (1). Walkaway Vertical Seismic and Resistivity Surveys 26 Every operator who is conducting an onshore geophysical operation shall ensure that (a) in the case of a walkaway vertical seismic survey, all shot holes in an area where drilling operations for a well are being conducted are clearly marked; and (b) in the case of a resistivity survey, all electrodes are clearly flagged or cordoned off to prevent accidental human contact with the electrodes. Archaeological Sites 27 (1) Where an archaeological site or a burial ground is discovered during an onshore geophysical operation, the operator shall so inform a conservation officer and suspend the operation in the immediate area of the discovery until permitted by the conservation officer to resume the operation in that area. (2) A conservation officer shall permit the resumption of a geophysical operation that was suspended under subsection (1) if the conservation officer, after consultation with the Minister of Communications, is satisfied that the operation will not disturb the archaeological site or the burial ground and will not affect the archaeological or other special characteristics or the nature of the site or ground. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART IV Occupational Safety and Health Sections 28-32 PART IV Occupational Safety and Health Radio Communication 28 Every operator shall ensure that radio communication is maintained (a) in the case of an onshore geophysical operation, with all vehicles in the vicinity of the operation, to the extent possible; and (b) in the case of an offshore geophysical operation, with all vessels and platforms in the vicinity of the operation and with a shore-based station. Safe Working Practices 29 Every operator shall ensure that all equipment and materials that are used during a geophysical operation are handled, operated and maintained in accordance with the manufacturers’ specifications. 30 Every operator who is conducting an offshore geophysical operation shall ensure that every member of the geophysical crew (a) wears a suitable personal flotation device at all times when the member is working on deck; (b) is equipped with a safety belt and a safety line whenever the member is positioned or working near the cable reel or working on the back deck during periods when there is any possibility of the member falling or being thrown or swept overboard; (c) does not work alone on the back deck; and (d) wears high visibility clothing. 31 Every operator who is conducting a geophysical operation shall ensure that an evacuation route is set up from each work station and that the route is accessible to every member of the geophysical crew who is working at that station. 32 Every operator who is conducting an onshore geophysical operation shall ensure that (a) every member of the geophysical crew wears high visibility clothing when working at the field location of the operation; and Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART IV Occupational Safety and Health Safe Working Practices Sections 32-35 (b) every vehicle used in the geophysical operation is equipped with at least one portable fire extinguisher with a 5B rating. No Smoking 33 (1) No person shall smoke near a marine recording cable or in any area where inflammable materials or explosives are being used or stored in the course of any geophysical operation. (2) Every operator shall post, near the cable and in each area referred to in subsection (1), a sign prohibiting smoking. Hours of Work 34 (1) Subject to subsection (2), every operator shall ensure that no member of the geophysical crew is required to work (a) a shift in excess of 12 consecutive hours; or (b) two successive shifts the combined total of which exceeds 12 hours unless that member has had at least 6 consecutive hours of rest between those shifts. (2) Subsection (1) does not apply to any member of the geophysical crew who is required to work in the case of an emergency. Training of Geophysical Crew 35 (1) Every operator shall ensure that every member of the geophysical crew (a) is familiar with the safety equipment that the member may use, and with the safety procedures that the member may have to carry out during the operation; (b) undergoes the instruction, training and drills necessary to enable the member to cope with both normal operations and emergency situations; and (c) is familiar with the Safety Manual for Geophysical Field Operations, 6th edition, 1986, published by the International Association of Geophysical Contractors, as amended from time to time. (2) Every operator who is conducting an offshore geophysical operation shall ensure that every member of the geophysical crew has successfully completed Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART IV Occupational Safety and Health Training of Geophysical Crew Sections 35-37 (a) a survival course approved by the Chief Safety Officer; and (b) a helicopter underwater escape course approved by the Chief Safety Officer, where regular changes of geophysical crew by helicopter are planned. (3) The Chief Safety Officer shall approve (a) a course referred to in paragraph (2)(a) if the Chief Safety Officer is satisfied that the course will provide an adequate level of knowledge of the hazards and emergencies that are likely to be encountered on a vessel or platform that is engaged in a geophysical operation and of techniques for surviving those hazards and emergencies; and (b) a course referred to in paragraph (2)(b) if the Chief Safety Officer is satisfied that the course will provide adequate training in the methods of escaping from a helicopter that is underwater. (4) Every operator shall ensure that only those members of the geophysical crew who are trained in the operation and maintenance of the seismic energy source and the components of seismic energy systems will be responsible for their handling and maintenance. Access to Oil and Gas Occupational Safety and Health Regulations 36 Every operator shall keep a copy of the Oil and Gas Occupational Safety and Health Regulations at the field location of each geophysical operation in a place that is accessible to the geophysical crew. PART V Reporting Requirements Status Report 37 Every operator shall submit to the Chief Conservation Officer, at the commencement and termination of the geophysical operation and once a week during the operation, in a manner and form approved by the Chief Conservation Officer, a report on the progress of the operation that includes (a) the number assigned to the operation that is the subject of the geophysical operation authorization; Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART V Reporting Requirements Status Report Sections 37-38 (b) the identification of the lines on which the data are collected; (c) the quantity of data collected per line; (d) the location and status of any vessels and platforms from which the operation is conducted; (e) any unusual weather conditions or other incidents that cause downtime; and (f) the location of any shot hole referred to in subsection 25(2). Final Report 38 (1) Subject to subsection (3), within 12 months after the date of termination of a geophysical operation, every operator shall submit to the Chief Conservation Officer a report that includes (a) a title page that indicates the number that is assigned to the operation that is the subject of the geophysical operation authorization, the report title, the type of operation conducted, the location of the operation, the duration of operations at that field location, the names of the contractors, the operator, the interest owners, if any, as defined in section 2 of the Canada Petroleum Resources Act, and the author, and the date of the report; (b) a table of contents; (c) an introduction or abstract; (d) location maps that show the boundaries of the area that is subject to each interest covered by the operation and the identification number of each such interest; (e) a summary of significant dates, the number of members of the complement, if applicable, the number of members of the geophysical crew, the type and number of each type of equipment used, the production data, the total distance surveyed, the downtime per day, and the number of kilometres of data recorded per day; (f) a summary of weather, sea, ice and topographic conditions and their effect on the operation; (g) a general description of the operation including the instrument type, the accuracy of the navigation, positioning and survey systems, the parameters for the energy source and recording system and the field Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART V Reporting Requirements Final Report Section 38 configuration of the source lines and the receiver lines; (h) a detailed description of the geophysical data processing method including the processing sequence and the processing parameters for seismic, magnetic, gravimetric and other geophysical surveys; (i) shotpoint maps, track plots, flight lines with numbered fiducial points, gravity station maps and, for seabed surveys, location maps for core holes, grab samples and seabed photographs; (j) a fully processed, migrated seismic section for each seismic line recorded and, in the case of a 3-D survey, each line generated from the 3-D data set; (k) a high-resolution section for each line recorded in a well-site seabed survey or a pipeline route survey; (l) a series of gravity and magnetic profiles across all gravimetric and magnetic surveys for which interpretative maps have not been made; (m) shotpoint location data; (n) bathymetric and topographic maps that are compiled from the data collected; (o) interpretative maps that are appropriate to the data collected including (i) structure and isopach maps, time structure and time interval maps, velocity and residual velocity maps, and seismic amplitude and character change maps, (ii) final Bouguer gravity maps and any residual or other processed gravity maps, and (iii) final total magnetic intensity contour maps and any residual, gradient or other processed magnetic maps; (p) synthetic seismograms and seismic modelling studies that use synthetic seismograms, vertical seismic profiles at wells that were used in the interpretation of the operation data, amplitude versus offset studies, and seismic inversion sections, if any; and (q) the interpretation of maps and seismic sections including (i) geological and geophysical correlations, (ii) where applicable, correlations between gravity, magnetic and seismic data, Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART V Reporting Requirements Final Report Section 38 (iii) in the case of seabed surveys, the geophysical correlation of shallow seismic data with data from cores and geotechnical boreholes, (iv) details of corrections or adjustments that were applied to the data during processing or compilation, and (v) the operator’s velocity information that was used in a time-to-depth conversion. (2) An operator shall incorporate in a map submitted pursuant to paragraph (1)(o) any previous data collected by the operator that are related to the area covered by the map and that are of a type similar to the data from which the map was produced. (3) An operator who has conducted a non-exclusive survey need not, in the report required by subsection (1), provide the information and materials described in paragraphs (1)(n) to (q) in respect of data that are available for purchase by the public. (4) Where an operator who has conducted a non-exclusive survey ceases to make available for purchase by the public any data from that survey that were so available, the operator shall, within 12 months after the date on which the operator ceased to make the data available, submit to the Chief Conservation Officer a supplementary report that contains the information and materials described in paragraphs (1)(n) to (q) in respect of the data, unless the Chief Conservation Officer has received a report pursuant to subsection (5) that includes such information and materials. (5) Every purchaser of geophysical data that arise from a geophysical operation in an area that is subject to an interest, where the costs of the purchase of the data are credited against deposit or rental requirements of the interest, and every participant shall submit to the Chief Conservation Officer a report that contains all of the information and materials described in paragraphs (1)(n) to (q) that have been prepared by or for that purchaser or participant. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART V Reporting Requirements Final Report Sections 38-39 (6) Where a purchaser of geophysical data that arise from a geophysical operation in an area that is subject to an interest has reprocessed the data and the costs of the reprocessing are credited against deposit or rental requirements of the interest, the purchaser shall submit to the Chief Conservation Officer a report that contains the information and materials described in paragraphs (1)(a), (h), (j) to (l) and (o) to (q) that have been prepared in respect of the reprocessed data by or for the purchaser. (7) The reports required by subsections (5) and (6) shall be submitted (a) in the case of a participant, within 12 months after the date of termination of the geophysical operation; and (b) in the case of a purchaser, by the time the costs referred to in subsection (5) or (6) are credited. (8) A person who has submitted a report referred to in this section shall, in respect of data that pertain to the location of shotpoints or stations, immediately notify the Chief Conservation Officer of any errors, omissions or corrections identified in or made to the data subsequent to the submission of the report. (9) A report referred to in this section shall be submitted in the form, manner and quantity approved by the Chief Conservation Officer. Retention of Data 39 (1) Every operator shall, after completion of a geophysical operation, retain in Canada the following information and materials: (a) seismic field data in digital format and a description of the data format, together with all supporting information; (b) fully processed, migrated seismic data in digital format; (c) in the case of a magnetic survey, the final digital field data, field analog monitors, diurnal charts, altitude profiles, and all other supporting information; (d) in the case of a gravimetric survey, the location, elevation, final digital field data, and gravity profiles; (e) in the case of seabed investigations at well-sites, all sidescan sonar records and mosaics, fathometer records, sub-bottom profile records, grab samples, cores, and seabed photographs; and Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART V Reporting Requirements Retention of Data Section 39 (f) all other observations or readings that were obtained during the field operation. (2) No person shall destroy or discard any information or material referred to in subsection (1) after the period referred to in subsection (4) unless the person has given the Chief Conservation Officer not less than 60 days’ notice of that intention and, if so requested within the notice period, has given the Chief Conservation Officer the information or material or a copy thereof. (3) The Chief Conservation Officer may require an operator to supply the information and materials referred to in subsection (1), in a form approved by the Chief Conservation Officer. (4) Subject to subsection (6), no person shall destroy, discard or remove from Canada any of the information or material referred to in subsection (1) within 15 years after the completion of the geophysical operation without the written approval of the Chief Conservation Officer. (5) Where fewer than 15 years have elapsed since the completion of the geophysical operation, the Chief Conservation Officer shall approve the destruction, discarding or removal from Canada of any of the information or material referred to in subsection (1) if the Chief Conservation Officer is satisfied that the information or material is not of any significant use or value. (6) Information or material referred to in subsection (1) may be removed from Canada without the approval of the Chief Conservation Officer for the purpose of being processed in a foreign country, provided that the information or material is returned to Canada as soon as the processing is complete. (7) Every operator shall retain in Canada on reproducible film the most recent fully processed, migrated seismic sections of the geophysical operation and shall not destroy that film or remove it from Canada without the written approval of the Chief Conservation Officer. (8) The Chief Conservation Officer shall approve the destruction or removal from Canada of the most recent fully processed, migrated seismic sections on reproducible film if the Chief Conservation Officer is satisfied that a copy of the film has been retained in Canada or the film is not of any significant use or value in Canada. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations PART VI accidents Sections 40-41 PART VI accidents Reports 40 Every operator shall inform the Chief Conservation Officer and the Chief Safety Officer immediately, by the most rapid and practical means, of any serious accident or incident that occurs during a geophysical operation and that causes injury to or loss of life of any person, or damage to property, or that constitutes a threat to the environment. Investigation 41 The Chief Conservation Officer and Chief Safety Officer may investigate any accident or incident that occurs during a geophysical operation and that (a) involves the death of or injury to any person; (b) causes significant damage to or failure of geophysical equipment; or (c) results in pollution or other damage to the environment. Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations SCHEDULE I SCHEDULE I (Paragraph 17(1)(c)) Minimum Distance Between a Charge and Any Oil or Gas Well or the Centre Line of Any Oil or Gas Pipeline Column I Column II Item Net Weight of Explosive (kg) Distance (m) not more than 2 more than 2 but not more than 4 more than 4 but not more than 6 more than 6 but not more than 8 more than 8 but not more than 10 more than 10 but not more than 20 more than 20 but not more than 40 more than 40 but not more than 100 more than 100 Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations SCHEDULE II SCHEDULE II (Paragraph 17(3)(a)) Minimum Distance in Respect of Magazines Column I Column II Item Net Weight of Explosive (kg) Distance (m) not more than 200 more than 200 but not more than 250 more than 250 but not more than 300 more than 300 but not more than 400 more than 400 but not more than 500 more than 500 but not more than 1,000 more than 1,000 but not more than 1,500 more than 1,500 but not more than 2,000 more than 2,000 but not more than 2,500 more than 2,500 but not more than 3,000 more than 3,000 but not more than 4,000 more than 4,000 but not more than 5,000 more than 5,000 but not more than 7,500 more than 7,500 but not more than 10,000 235 more than 10,000 but not more than 15,000 more than 15,000 but not more than 20,000 more than 20,000 but not more than 25,000 more than 25,000 but not more than 30,000 more than 30,000 but not more than 40,000 more than 40,000 but not more than 50,000 more than 50,000 but not more than 100,000 more than 100,000 Current to June 20, 2022 Canada Oil and Gas Geophysical Operations Regulations SCHEDULE III SCHEDULE III (Paragraph 20(3)(c)) Minimum Distance Between Charge and Commercial Electromagnetic Transmitters Column I Column II Item Transmitter Power Delivered to Antenna (w) Distance (m) not more than 500 more than 500 but not more than 1,000 more than 1,000 but not more than 2,500 more than 2,500 but not more than 5,000 more than 5,000 but not more than 10,000 more than 10,000 but not more than 25,000 1,070 more than 25,000 but not more than 50,000 1,520 more than 50,000 but not more than 100,000 2,160 more than 100,000 4,480 Current to June 20, 2022