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

114. Section 168 of the Income Tax Act is amended by adding the following after subsection (2):

• 115. (1) Section 172 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Exception — Charities Registration (Security Information) Act

    (3.1) Paragraphs (3)(a) and (a.1) do not apply to an applicant or a registered charity that is the subject of a certificate that has been determined to be reasonable under paragraph 6(1)(d) of the Charities Registration (Security Information) Act.

• (2) The portion of subsection 172(4) of the Act after paragraph (f) is replaced by the following:

  where the Minister has not notified the applicant of the disposition of the application within 180 days after the filing of the application with the Minister, and, in any such case, subject to subsection (3.1), an appeal from the refusal to the Federal Court of Appeal pursuant to subsection (3) may, notwithstanding subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court.

• (3) Section 172 of the Act is amended by adding the following after subsection (4):

  • Marginal note:Exception — Charities Registration (Security Information) Act

    (4.1) An appeal referred to in subsection (3) or (4) is suspended when an applicant or a registered charity is, under subsection 5(1) of the Charities Registration (Security Information) Act, served with a copy of a certificate that has been signed under that Act, whether the appeal was instituted before or after the certificate was so signed, and the appeal is

    • (a) discontinued on the determination that the certificate is reasonable under paragraph 6(1)(d) of that Act; or

    • (b) reinstated as of the date the certificate is quashed under paragraph 6(1)(d) of that Act.

116. The description of A in paragraph 188(1)(a) of the Act is replaced by the following:

117. Paragraph 239(2.21)(b) of the Act is replaced by the following:

118. Subsection 241(4) of the Act is amended by adding the following after paragraph (f):

PART 7COORDINATING, REVIEW AND COMMENCEMENT PROVISIONS

Coordinating Amendments

2000, c. 17Proceeds of Crime (Money Laundering) and Terrorist Financing Act

119. If section 95 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the “other Act”) comes into force before section 110 of this Act, then, on the later of the coming into force of section 95 of the other Act and this section, section 110 of this Act is replaced by the following:

• 120. (1) If this Act receives royal assent before section 96 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the “other Act”) comes into force, then, on the day of that assent, section 96 of the other Act is replaced by the following:

  Marginal note:1997, c. 23, s. 24

  96. Section 11 of the Act is replaced by the following:

  Marginal note:Sharing outside Canada

  11. The Attorney General may, with the approval of the Governor in Council and in accordance with the regulations, enter into an agreement with the government of any foreign state respecting the reciprocal sharing of

  • (a) the proceeds of disposition of

    • (i) property forfeited to Her Majesty under subsection 462.37(1) or (2) or 462.38(2) or subparagraph 462.43(c)(iii) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, or

    • (ii) property that is or was the subject of a management order and that was forfeited under subsection 490(9) of the Criminal Code

    and the proceeds arising from the disposition of property by that foreign state, and

  • (b) amounts paid or recovered on account of fines imposed under subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada, penalties paid under subsection 18(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and amounts paid or recovered on account of fines imposed in lieu of forfeiture under the laws of that foreign state,

  if law enforcement agencies of that foreign state, or of Canada, as the case may be, have participated in the investigation of the offence or offences that led to the forfeiture of the property or the imposition of the fine or if the law enforcement agencies’ participation led to the forfeiture of the property or the payment of the penalty under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

• (2) If section 96 of the other Act comes into force before the day on which this Act receives royal assent, then, on the day of that assent, section 11 of the Seized Property Management Act is replaced by the following:

  Marginal note:Sharing outside Canada

  11. The Attorney General may, with the approval of the Governor in Council and in accordance with the regulations, enter into an agreement with the government of any foreign state respecting the reciprocal sharing of

  • (a) the proceeds of disposition of

    • (i) property forfeited to Her Majesty under subsection 462.37(1) or (2) or 462.38(2) or subparagraph 462.43(c)(iii) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, or

    • (ii) property that is or was the subject of a management order and that was forfeited under subsection 490(9) of the Criminal Code

    and the proceeds arising from the disposition of property by that foreign state, and

  • (b) amounts paid or recovered on account of fines imposed under subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada, penalties paid under subsection 18(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and amounts paid or recovered on account of fines imposed in lieu of forfeiture under the laws of that foreign state,

  if law enforcement agencies of that foreign state, or of Canada, as the case may be, have participated in the investigation of the offence or offences that led to the forfeiture of the property or the imposition of the fine or if the law enforcement agencies’ participation led to the forfeiture of the property or the payment of the penalty under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

Bill S-23

• 121. (1) If Bill S-23, introduced in the 1st Session of the 37th Parliament and entitled An Act to amend the Customs Act and to make related amendments to other Acts (the “other Act”), receives royal assent, then the references to the “Proceeds of Crime (Money Laundering) Act” in subsection 107(3) and paragraphs 107(4)(b), (c) and (f) and 107(5)(k) of the Customs Act, as enacted by section 61 of the other Act, are replaced by references to the “Proceeds of Crime (Money Laundering) and Terrorist Financing Act”.

• (2) Subsection (1) comes into force on the later of the day on which the other Act receives royal assent and the day on which this Act receives royal assent.

Bill C-11

• 122. (1) If Bill C-11, introduced in the 1st Session of the 37th Parliament and entitled the Immigration and Refugee Protection Act (the “other Act”), receives royal assent and paragraph 274(a) of the other Act comes into force before section 46 of this Act comes into force, then section 46 of this Act is repealed.

• (2) Subsection (1) comes into force on the day on which this Act receives royal assent, but only if that day is after the day on which paragraph 274(a) of the other Act comes into force.