Federal Law–Civil Law Harmonization Act, No. 2 (S.C. 2004, c. 25)

Assented to 2004-12-15

R.S., c. 1 (2nd Supp.)Customs Act

Marginal note:2001, c. 25, s. 58(1)

 Paragraph 97.36(1)(c) of the Customs Act is replaced by the following:

  • (c) the property and money of the bankrupt immediately before the day of the bankruptcy does not pass to or vest in the trustee in bankruptcy on the bankruptcy order being made or the assignment in bankruptcy being filed but remains vested in the bankrupt;

1996, c. 23Employment Insurance Act

Marginal note:1999, c. 31, s. 77(2)(F)

 Paragraph 46.1(2)(c) of the Employment Insurance Act is replaced by the following:

  • (c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of its liability has been proved within six months after the date of the assignment or bankruptcy order.

2002, c. 22Excise Act, 2001

 Paragraph 295(2)(c) of the Excise Act, 2001 is replaced by the following:

  • (c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation’s liability has been proved within six months after the date of the assignment or bankruptcy order.

R.S., c. E-15Excise Tax Act

Marginal note:1993, c. 27, s. 121(6)

 Paragraph 265(1)(c) of the Excise Tax Act is replaced by the following:

  • (c) the property and money of the person immediately before the particular day shall be deemed not to pass to and be vested in the trustee in bankruptcy on the bankruptcy order being made or the assignment in bankruptcy being filed but to remain vested in the bankrupt;

Marginal note:1990, c. 45, s. 12(1); 1992, c. 27, par. 90(1)(p)

 Paragraph 323(2)(c) of the Act is replaced by the following:

  • (c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within six months after the date of the assignment or bankruptcy order.

R.S., c. 1 (5th Supp.)Income Tax Act

  •  (1) Subparagraph 128(1)(c)(i) of the Income Tax Act is replaced by the following:

    • (i) the property of the bankrupt did not pass to and vest in the trustee in bankruptcy on the bankruptcy order being made or the assignment filed but remained vested in the bankrupt, and

  • (2) Subparagraph 128(2)(c)(i) of the Act is replaced by the following:

    • (i) the property of the bankrupt did not pass to and vest in the trustee in bankruptcy on the bankruptcy order being made or the assignment filed but remained vested in the bankrupt, and