Government of Canada / Gouvernement du Canada
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Underused Housing Tax Act (S.C. 2022, c. 5, s. 10)

Act current to 2024-05-01 and last amended on 2022-12-15. Previous Versions

PART 8Regulations

Marginal note:Regulations

  •  (1) The Governor in Council may make regulations

    • (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation;

    • (b) requiring any person to provide any information, including the person’s name and address to any class of persons required to make a return containing that information;

    • (c) requiring any individual to provide the Minister with the individual’s Social Insurance Number;

    • (d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act;

    • (e) distinguishing among any class of persons, property or activities; and

    • (f) generally to carry out the purposes and provisions of this Act.

  • Marginal note:Effect

    (2) A regulation made under this Act is to have effect from the date it is published in the Canada Gazette or at any time after that time as may be specified in the regulation, unless the regulation provides otherwise and

    • (a) has a non-tightening effect only;

    • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

    • (c) is consequential on an amendment to this Act that is applicable before the date the regulation is published in the Canada Gazette; or

    • (d) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (c) apply, have effect before the date the announcement was made.

Marginal note:Incorporation by reference — limitation removed

 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.


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