Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, S.C. 1988, c. 28
Canada Oil and Gas Land Regulations, C.R.C. 1978, c. 1518
These measures set out Canadian ownership requirements for oil and gas production licenses. They are reserved from the obligations imposed by Article 4 (National Treatment).
12. Canada Oil and Gas Production and Conservation Act, R.S.C. 1985, c. O-7, as amended by the Canada Oil and Gas Operations Act, S.C. 1992, c. 35
Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, S.C. 1988, c. 28
Canada-Newfoundland Atlantic Accord Implementation Act, S.C. 1987, c. 3
Measures implementing Yukon Oil and Gas Accord
Measures implementing Northwest Territories Oil and Gas Accord
These measures deal with the benefits plans on which the authorisations in question are conditional. They are reserved from the obligations imposed by Article 9 (Performance Requirements).
13. Canada-Newfoundland Atlantic Accord Implementation Act, S.C. 1987, c. 3
Hibernia Development Project Act, S.C. 1990, c. 41
These measures establish benefit plan requirements and performance requirements. They are reserved from the obligations imposed by Article 9 (Performance Requirements).
14. Investment Canada Act, R.S.C. 1985, c. 28 (1st Supp.)
Investment Canada Regulations, SOR/85-611
Non-Resident Ownership Policy in the Uranium Mining Sector, 1987
These measures deal with non-resident ownership in the uranium mining sector. They are reserved from the obligations imposed by Articles 4 (National Treatment) and 5 (Most-Favoured-Nation Treatment).
15. Canada Transportation Act, S.C. 1996, c.10
Aeronautics Act, R.S.C. , 1985, c. A-2
Canadian Aviation Regulations, SOR/96-433
Part II "Aircraft Identification and Registration and Operation of a Leased Aircraft by a Non-registered Owner"
Part IV "Personnel Licensing & Training"
Part VII "Commercial Air Services"
These measures set out restrictions on non-Canadians wishing to register or operate Canadian aircraft or to provide air services in Canada. They are reserved from the obligations imposed by Article 4 (National Treatment).
16. Canada Shipping Act, 2001, S.C. 2001, c. 26
This measure sets out requirements to own a ship on the Canadian register. It is reserved from the obligations imposed by Article 4 (National Treatment).
17. Canada Shipping Act, 2001, S.C. 2001, c. 26 Marine Personnel Regulations, SOR/2007-115
These measures set out restrictions on the provision of services on Canadian ships by non-Canadians. They are reserved from the obligations imposed by Article 8 (Senior Management, Board of Directors and Entry of Personnel).
18. Pilotage Act, R.S.C. , 1985, c. P-14
General Pilotage Regulations, SOR/2000-132
Atlantic Pilotage Authority Regulations, C.R.C. 1978, c. 1264
Laurentian Pilotage Authority Regulations, C.R.C. 1978, c. 1268
Great Lakes Pilotage Regulations, C.R.C. 1978, c. 1266
Pacific Pilotage Regulations, C.R.C. 1978, c. 1270
These measures set out restrictions on non-Canadians in relation to pilotage. They are reserved from the obligations imposed by Article 8 (Senior Management, Board of Directors and Entry of Personnel).
Indicative List of the Republic of Cameroon
Irregular hiring
(1) Sections 27 and 168 of the Labour Code - Decree No. 93/571/PM of 15 July 1993
The hiring of foreign workers is irregular in the following cases:
(1) an apprentice or a person hired on probation is working without his or her contract of employment having been endorsed by the Minister of Labour; or
(2) an employer hires workers of foreign nationality as labourers, employees or supervisors or for certain professions reserved for Cameroonians, without a certificate from labour services certifying a shortage of Cameroonian workers in the area of specialization in question.
Pharmacy
(2) Section 6 of Law No. 90/035 of 10 August 1990 regulating the practice of the profession of pharmacy
Except where there is a convention of reciprocity, a pharmacist of foreign nationality may not practise privately in Cameroon.
Medicine
(3) Sections 2 and 7 of Law No. 90/038 of 10 August 1990 regulating the practice of the profession
To practise medicine in Cameroon, a physician of foreign nationality must meet all of the requirements imposed on Cameroonian physicians and meet the following additional requirements:
- Must be a national of a country that has signed a Reciprocal Employment Arrangement with Cameroon;
- Must not have been struck off the rolls of the professional association in his or her country of origin or in any other country where he or she has practised;
- Must have been recruited on contract or pursuant to a cooperation agreement exclusively for a government service, a religious order or a non-profit NGO; and
- Must work for an accredited private company. Except where there is a convention of reciprocity, a physician of foreign nationality may not practise privately in Cameroon.
Dental surgery
(4) Sections 2 and 7 of Law No. 90/034 of 10 August 1990 regulating the practice of the profession
Except where there is a convention of reciprocity, a dental surgeon of foreign nationality may only practise privately in Cameroon in association with a colleague of Cameroonian nationality who meets the legislative requirements governing the profession. A dental surgeon of foreign nationality must also meet the following requirements:
- Must not have been struck off the rolls of the professional association in his or her country of origin or in any other country where he or she has practised;
- Must have been recruited on contract or pursuant to a cooperation agreement exclusively for a government service, a religious order or a non-profit NGO; and
- Must work for an accredited private company. Except where there is a convention of reciprocity, a physician of foreign nationality may not practise privately in Cameroon.
Urban planning
(5) Sections 2 and 7 of Law No. 90/040 of 10 August 1990 regulating the practice of the profession
Urban planners of foreign nationality may only practise in Cameroon if they meet the following requirements:
- Must not have been struck off the rolls of the association of urban planners in his or her country of origin or in any other country where he or she has practised;
- Must have been recruited on contract or pursuant to a cooperation agreement exclusively for a government service; and
- Must work for an accredited firm. Moreover, an urban planner of foreign nationality may only, except where there is a convention of reciprocity, practise in association with a colleague of Cameroonian nationality. He or she must, of course, meet professional practice requirements.
Trade
(6) Section 8 of Law No. 90/031 of 10 August 1990 regulating trade activity in Cameroon
The conduct of trade by a person of foreign nationality in Cameroon is subject to the obtaining of prior authorization in accordance with regulatory requirements.
(7) Section 9 of Law No. 90/031 of 10 August 1990 regulating trade activity in Cameroon
The following persons are exempt from prior authorization requirements for trade:
- Any natural person who is a national of a country with which Cameroon has signed an agreement assimilating nationals of one country with nationals of another for the purpose of conducting trade; and
- Any corporation with foreign capital whose registered office is in Cameroon and at least 51% of whose capital is effectively owned, directly or indirectly, by natural or juridical persons of Cameroonian nationality.
(8) Law No. 90/031 of 10 August 1990 regulating trade activity in Cameroon
Itinerant trade is prohibited in Cameroon. It can only be authorised in exceptional cases in which Cameroonians benefit from the same rights in the country of which the foreign applicant is a national.
Insurance activities
- Insurance companies must have legal status in Cameroon.
- At least 1/3 (one third) of the total shares in public insurance companies, the minimum of which is set by order, must be held by Cameroonians.
- Notwithstanding the above-mentioned provisions, certain foreign subscribers may be authorised to carry on business in the Republic of Cameroon under conditions determined by a specific text.
Activities of credit institutions
(9) Decree No. 90/1471 of 9 December 1990, setting the terms and conditions for licensing credit institutions and their directors
A credit institutions licensing application must include a list of all foreign shareholders that provides their last names, first names, countries of origin and equity investment in the institution.
(10) Decree No. 90/1471 of 9 December 1990, setting the terms and conditions for licensing credit institutions and their directors
Credit institutions headquartered in foreign countries may maintain offices providing information, liaison and representation services. To obtain a licence, promoters of such institutions must file the following information in exchange for a receipt from the Minister of Monetary and Credit Policy:
- The articles of association of the head office;
- The head offices operational reports for two previous fiscal years; and
- The business program for Cameroon.
With respect to the licensing of directors of credit institutions, the only additional condition imposed on the position of director or assistant director is the presentation of a valid residency permit.
Security
Private security activities may be exercised by natural or juridical persons incorporated under Cameroonian law, in which the majority of shares are held by Cameroonian nationals. Furthermore, directors of a security institution or company must be of Cameroonian nationality or have resided in Cameroon for at least five years.
Non-industrial and semi-industrial mining, collection and marketing of precious substances
(11) Decree No. 96/337/PM of 30 May 1996 governing non-industrial and semiindustrial mining and the collection and marketing of precious substances
The non-industrial mining of precious substances (gold and platinum; diamond, ruby, sapphire, emerald and other precious stones) is subject to certain restrictions based on the nationality of the applicant:
- Non-industrial prospectors, or persons authorized to run non-industrial mining operations for precious substances and dispose of the extracted substances, must be of Cameroonian nationality.
- Collectors, in other words, natural or juridical persons authorized to store and dispose of the production of non-industrial mining, must be governed by Cameroonian law.
- Agents, in other words, natural or juridical persons that buy or receive from non-industrial prospectors, collectors or holders of non-industrial mining authorizations, precious substances extracted from the Cameroonian subsoil and that then ensure the sale thereof, directly or indirectly, on their own behalf or on behalf of others, must be governed by Cameroonian law.
Forest exploitation
(12) Subsection 41(2) of Law No. 94/01 of 20 January 1994 to lay down forestry, wildlife and fisheries regulations
With respect to forest exploitation activities, forest exploitation rights may be granted only to natural persons resident in Cameroon, or to companies whose registered offices are in Cameroon and whose shareholders are known to the forestry services.
(13) Section 48 of Law No. 94/01 of 20 January 1994 to lay down forestry, wildlife and fisheries regulations
A forest concession is the area on which an exploitation contract is executed. It may comprise one or more forest exploitation units. Some concessions shall be set aside for nationals acting individually or grouped into companies, in accordance with the conditions laid down by regulations.
(14) Section 59 of Law 94/01 of 20 January 1994 to lay down forestry, wildlife and fisheries regulations
A felling authorization, in the Law of 1994, means an authorization issued to a natural person to cut wood not exceeding thirty (30) gross cubic metres for personal, non-commercial. Exploitation permits and individual felling authorizations may be reserved only for persons of Cameroonian nationality taken individually or grouped into a company in accordance with the procedure laid down by decree.
Fishing
(15) Section 118 of Law 94/01 of 20 January 1994 to lay down forestry, wildlife and fisheries regulations
The right to carry out industrial fishing is subject to the obtaining of a licence. Fishing licences may be issued only to persons resident in Cameroon or to companies whose head office is located in Cameroon and whose composition is known by the fisheries services.
Shipping and para-shipping
(16) Law No. 95/09 of 30 January 1995 setting out the terms and conditions for the practice of shipping and para-shipping activities in Cameroon
Neither shipping, in other words, any sea-faring or river-faring activities that require the operation, ownership and/or leasing of ships (maritime carriers, charters, cargo ships), nor para-shipping activities and activities in support of marine transport (transportation commissioner, freight forwarder, stevedore, consignee, shipping agent) may be practised in Cameroon by a foreigner without authorization. Such authorization may only be granted in accordance with the international conventions or bilateral agreements signed by Cameroon and the applicants country of origin.
Juridical persons may only be licensed to engage in shipping or para-shipping activities if they meet the following additional requirements:
- They must be incorporated as a registered Cameroonian corporation, and
- Equity participation must include Cameroonian ownership in accordance with the provisions of the Investment Code.
Accounting and the functioning of the national association of professionally qualified accountants of Cameroon (ONECCA)
(17) Section 6 of Law No. 2011/009 of 06 May 2011 relating to the practice of the accounting profession and the functioning of the national association of professionally qualified accountants of Cameroon (ONECCA)
The independent accounting profession shall include the following three basic occupations, exercised by professionally qualified accountants:
(i) public accounting,
(ii) auditing and
(iii) forensic accounting.
(18) Section 12 of Law No. 2011/009 of 06 May 2011 relating to the practice of the accounting profession and the functioning of the national association of professionally qualified accountants of Cameroon (ONECCA)
(1) Except where there is a convention of reciprocity, non-nationals of CEMAC member States shall not be authorized to exercise the profession of professionally qualified accountant in Cameroon, or constitute an accounting company among them. However, they shall be authorized to:
- Be employees in an accounting company; or
- Set up an accounting company in partnership with persons of Cameroonian nationality, on condition that the Cameroonian partners constitute at least a 2/3 (two-thirds) majority in terms of number of partners and amount of capital.
(2) Persons intending to set up the company referred to in Paragraph (1) above must fulfil the following conditions:
- Produce a certificate of effective residence in Cameroon; and
- Must not have been struck off the rolls of the association of professionally qualified accountants of their country of origin or any other country where they had previously practised.
Tax consultancy
(19) Sections 1 and 2 of Rule No. 13/09-UEAC-051-CM-20 of 11 December 2009 to revise the status of the profession of tax consultant
(1) A tax consultant shall mean any person whose usual occupation is to assist and advise the taxpayer on tax-related issues.
(2) The tax consultant is qualified to:
- Provide consulting services in taxation matters;
- Draw up various types of private agreements directly or indirectly related to taxation matters for his clients;
- Help taxpayers to file various types of tax returns and draft replies required by government services;
- Provide assistance to taxpayers during tax control operations, taxation disputes and in procedures for collecting taxes, duties and levies;
- Represent his clients, when so duly mandated, before tax and administrative authorities as well as before public and semi-public bodies in taxation matters; and
- Undertake tax audit missions.
(20) Section 8 of Rule No. 13/09-UEAC-051-CM-20 of 11 December 2009 to revise the status of the profession of tax consultant to be approved to practise the profession of tax consultant, a person must meet the following conditions:
- Be a national of a CEMAC member-State;
- Enjoy their civic rights;
- Not have been convicted in a or civil matter in a manner constituting a blight on their honour;
- Be at least 30 (thirty) years old; and
Show the guarantees of moral rectitude deemed necessary by the supervisory authority.
For nationals of non-CEMAC States, the approval may be granted subject to reciprocity and presentation of a valid permanent residence permit of the CEMAC member-State presenting their application file.
(21) Sections 8 and 20 of Rule No. 13/09-UEAC-051-CM-20 of 11 December 2009 to revise the status of the profession of tax consultant
Nationals of non-CEMAC States shall not be approved to be engaged in private practice of the profession of tax consultant or to set up a tax consultancy between them. However, subject to reciprocity and production of a Cameroon residence permit, they may together with CEMAC nationals operating in Cameroon, establish a tax consultancy, on condition that the latter make up a 2/3 (two-thirds) majority of the shareholders and capital. The provisions of sections 7, 8, 9, 15 and 16 shall remain applicable mutatis mutandis to the persons referred to in this section.
Development of natural resources
(22) Law No. 94/01 of 20 January 1994, on forestry, wildlife and fisheries regulations
Under this law, prior authorization is required for the development of natural resources for scientific, commercial or cultural purposes, in accordance with existing legislation and regulations.
Activities in the downstream gas sector
(23) Law No. 2012/006 of 19 April 2012, on a gas code
This law governs the downstream gas sector, which includes activities related to the transportation, distribution, processing, storage, importation, exportation and sale of natural gas and its by-products within the territory; and requires that persons wishing to engage in such activity obtain prior authorization, in accordance with existing legislation and regulations.
Private investment incentives
(24) Law No. 2013/004 of 18 April 2013, to set incentives for private investment in the Republic of Cameroon
This law sets incentives in the Republic of Cameroon applicable to Cameroonian and foreign, resident and non-resident natural persons and enterprises in respect of their activities or investment in the equity of Cameroonian companies. It stipulates that investors seeking the benefits set out in the law must comply with applicable legislative and regulatory provisions.
Article 4 in addition to requiring compliance with legislative and regulatory provisions applicable to investors, defines the criteria required for eligibility.