SHORT TITLE

Marginal note:Short title

1. This Act may be cited as the Canada Border Services Agency Act.

INTERPRETATION

Marginal note:Definitions

2. The following definitions apply in this Act.

“Agency”

« Agence »

“Agency” means the Canada Border Services Agency established under subsection 3(1).

“Minister”

« ministre »

“Minister” means the Solicitor General of Canada.

“President”

« président »

“President” means the President of the Agency appointed under subsection 7(1).

“program legislation”

« législation frontalière »

“program legislation” means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument,

• (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Immigration and Refugee Protection Act and the Special Import Measures Act;

• (b) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act;

• (c) under which the Minister or another minister authorizes the Agency, the President or an employee of the Agency to administer a program or carry out an activity; or

• (d) under which duties or taxes collected and paid pursuant to the Customs Act are imposed.

ESTABLISHMENT AND MANDATE OF THE AGENCY

Marginal note:Agency established

• 3. (1) The Canada Border Services Agency is established as a body corporate.

• Marginal note:Agent of Her Majesty

  (2) The Agency is for all purposes an agent of Her Majesty in right of Canada.

Marginal note:Head office

4. The head office of the Agency is to be in the National Capital Region described in the schedule to the National Capital Act.

Marginal note:Mandate of Agency

• 5. (1) The Agency is responsible for providing integrated border services that support national security and public safety priorities and facilitate the free flow of persons and goods, including animals and plants, that meet all requirements under the program legislation, by

  • (a) supporting the administration or enforcement, or both, as the case may be, of the program legislation;

  • (b) implementing agreements between the Government of Canada or the Agency and a foreign state or a public body performing a function of government in a foreign state to carry out an activity, provide a service or administer a tax or program;

  • (c) implementing agreements between the Government of Canada or the Agency and the government of a province or other public body performing a function of the Government in Canada to carry out an activity, provide a service or administer a tax or program;

  • (d) implementing agreements or arrangements between the Agency and departments or agencies of the Government of Canada to carry out an activity, provide a service or administer a program; and

  • (e) providing cooperation and support, including advice and information, to other departments and agencies of the Government of Canada to assist them in developing, evaluating and implementing policies and decisions in relation to program legislation for which they have responsibility.

• Marginal note:Support

  (2) The Agency may provide support, through the provision of services, to departments and agencies for which the Minister is responsible, in accordance with agreements or arrangements entered into with those departments and agencies.

MINISTER

Marginal note:Minister responsible

• 6. (1) The Minister is responsible for the Agency.

• Marginal note:Delegation by Minister

  (2) The Minister may delegate to any person any power, duty or function conferred on the Minister under this Act or under the program legislation.

• Marginal note:Exception

  (3) Subsection (2) does not apply if an Act of Parliament other than this Act authorizes the Minister to delegate the power, duty or function to any person or authorizes any person to exercise or perform it.

• Marginal note:Limitation

  (4) Subsection (2) does not apply in respect of a power to make regulations.

PRESIDENT AND EXECUTIVE VICE-PRESIDENT

Marginal note:Appointment

• 7. (1) The Governor in Council shall appoint a President of the Agency to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms.

• Marginal note:Executive Vice-president

  (2) The Governor in Council may appoint an Executive Vice-president of the Agency to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms.

Marginal note:Role of President

• 8. (1) The President, under the direction of the Minister, has the control and management of the Agency and all matters connected with it.

• Marginal note:Rank of deputy head

  (2) The President has the rank and all the powers of a deputy head of a department.

• Marginal note:Executive Vice-president’s powers

  (3) The Executive Vice-president shall exercise the powers and perform the duties and functions that the President may assign and shall act as President if that office is vacant or if the President is absent or incapacitated.

Marginal note:Delegation by President

• 9. (1) The President may delegate to any person any power, duty or function that the President is authorized to exercise or perform under this Act or any other enactment.

• Marginal note:Designation of officers

  (2) The President may designate any person, or person within a class of persons,

  • (a) as an officer as defined in subsection 2(1) of the Customs Act to exercise any powers or perform any duties and functions of an officer under that Act that the President may specify; or

  • (b) as an inspector or a veterinary inspector or other officer for the enforcement of any Act or instrument made under it, or any part of an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act.

• Marginal note:Designation power

  (3) The President may exercise any power that the Minister has to designate officers under subsection 6(1) of the Immigration and Refugee Protection Act.

Marginal note:Remuneration

• 10. (1) The President and the Executive Vice-president shall be paid the remuneration that is fixed by the Governor in Council.

• Marginal note:Expenses

  (2) The President and the Executive Vice-president are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of work.

• Marginal note:Deemed employment

  (3) The President and the Executive Vice-president are deemed to be employed in the Public Service for the purposes of the Public Service Superannuation Act and to be employed in the public service of Canada for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.

HUMAN RESOURCES

Marginal note:Officers and employees

11. Officers and employees necessary for the proper conduct of the work of the Agency shall be appointed in accordance with the Public Service Employment Act.

POWERS OF THE AGENCY

Marginal note:Exercise of powers conferred on Minister

• 12. (1) Subject to any direction given by the Minister, the Agency may exercise the powers, and shall perform the duties and functions, that relate to the program legislation and that are conferred on, or delegated, assigned or transferred to, the Minister under any Act or regulation.

• Marginal note:Officers and employees

  (2) An officer or employee of the Agency may exercise any power or perform any duty or function referred to in subsection (1) if the officer or employee is appointed to serve in the Agency in a capacity appropriate to the exercise of the power or the performance of the duty or function, and, in so doing, shall comply with any general or special direction given by the Minister.

• Marginal note:Exception

  (3) Subsection (1) does not include

  • (a) any power, duty or function of the Minister under this Act; or

  • (b) a power to make regulations.

• Marginal note:Non-application of Statutory Instruments Act

  (4) A direction given by the Minister under subsection (1) or (2) is not a statutory instrument for the purposes of the Statutory Instruments Act.

Marginal note:Agreements

• 13. (1) Subject to section 38 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, the Agency may, with the approval of the Governor in Council, on the recommendation of the Minister and the Minister of Foreign Affairs and International Trade, enter into an agreement with a foreign state or an international organization, for the purposes of carrying out the mandate of the Agency.

• Marginal note:Arrangements and agreements

  (2) The Agency may, for the purposes of carrying out its mandate,

  • (a) enter into an arrangement with a foreign state or an international organization; or

  • (b) enter into an agreement or arrangement with the government of a province, a department or agency of the Government of Canada or any person or organization.

Marginal note:Agreements to administer a tax

• 14. (1) The Agency may enter into or amend an agreement with a provincial or territorial government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance.

• Marginal note:Application of the Federal-Provincial Fiscal Arrangements Act

  (2) Parts III and III.1 of the Federal-Provincial Fiscal Arrangements Act do not apply to an agreement entered into or amended under subsection (1).

EXPENDITURES

Marginal note:Appropriation Acts

15. An appropriation Act may provide that the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year, after the adjustments referred to in section 37 of the Financial Administration Act are made, lapses at the end of the following fiscal year.

ANNUAL REPORT

Marginal note:Annual report

• 15.1 (1) The Minister shall, as soon as possible after the end of each fiscal year but no later than the end of the calendar year in which that fiscal year ends, cause to be laid before each House of Parliament a report of the operations and performance of the Agency for that fiscal year.

• Marginal note:Reports required by Treasury Board

  (2) The obligation imposed by subsection (1) may be satisfied by the tabling of any reports of the operations and performance of the Agency required by the Treasury Board that contain the information required by that subsection.

TRANSITIONAL PROVISIONS

Definitions

Marginal note:Definitions

16. The following definitions apply in sections 17 to 19 and 21 to 28.

“former agency”

« ancienne agence »

“former agency” means the portion of the public service of Canada known as the Canada Border Services Agency.

“new agency”

« nouvelle agence »

“new agency” means the Canada Border Services Agency established under subsection 3(1).

“order P.C. 2003-2064”

« décret C.P. 2003-2064 »

“order P.C. 2003-2064” means Order in Council P.C. 2003-2064 of December 12, 2003, registered as SI/2003-216.

Former Agency

Marginal note:President and Executive Vice-president

• 17. (1) The persons occupying the positions of President and Executive Vice-president of the former agency on the day on which this section comes into force become the President and Executive Vice-president of the new agency on that day and are deemed to have been appointed under section 7.

• Marginal note:Positions

  (2) Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the former agency, except that the employee shall, on the coming into force of this section, occupy his or her position in the new agency under the direction of the President.

• Marginal note:Definition of “employee”

  (3) In subsection (2), “employee” has the same meaning as in subsection 2(1) of the Public Service Employment Act.

Marginal note:Transfer of appropriations

• 18. (1) Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the public service of Canada for the former agency that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the public service of Canada for the new agency.

• Marginal note:Transfer of powers, duties and functions

  (2) Wherever under any Act, order, rule or regulation, or any contract, lease, licence or other document, any power, duty or function is vested in or exercisable by the President of the former agency or an employee of the former agency, the power, duty or function is vested in and shall be exercised by the President of the new agency or an employee of the new agency unless the Governor in Council by order designates a deputy minister or an officer of the public service of Canada to exercise that power or perform that duty or function.

• Marginal note:Continuation of proceedings

  (3) Any action, suit or other legal or administrative proceeding to which the former agency or its President is a party that is pending on the coming into force of this section may be continued by or against the new agency or its President in a similar manner and to the same extent as it would have been continued by or against the former agency or its President.

• Marginal note:Deeming

  (4) Decisions made by the President of the former agency are deemed to be decisions made by the President of the new agency.

• Marginal note:Validity of documents

  (5) All orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that are made or issued by the President of the former agency or any person under his or her authority continue in force as if they were made or issued by the President of the new agency or a person under his or her authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

• Marginal note:Continuation of evidentiary presumption

  (6) Every affidavit sworn, or document purporting to be certified, by an employee of the former agency before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the new agency after that day.

Marginal note:References

• 19. (1) A reference to the former agency in any of the following is deemed to be a reference to the new agency:

  • (a) Schedule I to the Access to Information Act under the heading “Other Government Institutions”;

  • (b) the schedule to the Privacy Act;

  • (c) Part I of Schedule I to the Public Service Staff Relations Act;

  • (d) any order of the Governor in Council made under paragraph (b) of the definition “head” in section 3 of the Access to Information Act;

  • (e) any direction of the Governor in Council made under subsection 24(3) of the Auditor General Act;

  • (f) any order of the Governor in Council made under paragraph 29(e) of the Canadian Security Intelligence Service Act;

  • (g) any order of the Governor in Council made under paragraph (b) of the definition “head” in section 3 of the Privacy Act; and

  • (h) any order of the Governor in Council made under the definition “department” in subsection 2(1) of the Public Service Employment Act.

• Marginal note:Deputy head

  (2) The designation of a person as deputy head of the former agency in any of the following is deemed to be a designation of the President of the new agency as deputy head of that agency:

  • (a) any order of the Governor in Council made under paragraph 29(e) of the Canadian Security Intelligence Service Act; and

  • (b) any order of the Governor in Council made under the definition “deputy head” in subsection 2(1) of the Public Service Employment Act.

Canada Customs and Revenue Agency

Marginal note:Positions

20. Nothing in this Act shall be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the Canada Customs and Revenue Agency, except that the employee shall occupy that position in the Canada Revenue Agency.

Marginal note:Continuation of rights and property

• 21. (1) Subject to subsection (2), all rights and property of the Canada Customs and Revenue Agency continue as the rights and property of the Canada Revenue Agency.

• Marginal note:Transfer to new agency

  (2) All rights and property of the Canada Customs and Revenue Agency that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

Marginal note:Continuation of obligations and liabilities

• 22. (1) Subject to subsection (2), all obligations and liabilities of the Canada Customs and Revenue Agency continue as obligations and liabilities of the Canada Revenue Agency.

• Marginal note:Transfer to new agency

  (2) All obligations and liabilities of the Canada Customs and Revenue Agency that were incurred in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

Marginal note:Real property, immovables and licences

• 23. (1) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that was used for or in support of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the Minister.

• Marginal note:List

  (2) As soon as practicable after the coming into force of this section, the Minister of National Revenue shall publish in the Canada Gazette a list of the real property and immovables the administration of which was transferred under subsection (1) in such a way that each is sufficiently identified.

• Marginal note:Title

  (3) Where the title of any real property or immovable was held in the name of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that real property or immovable was used for or in support of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, the title to that real property or immovable is deemed to be held in the name of Her Majesty in right of Canada.

• Marginal note:Other real property, immovables and licences — Canada Revenue Agency

  (4) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that is not referred to in subsection (1) and that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section continues under the administration or administrative responsibility, as the case may be, of the Canada Revenue Agency.

Marginal note:Continuation of legal proceedings: Canada Revenue Agency

• 24. (1) Subject to subsection (2), any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the Canada Revenue Agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency.

• Marginal note:Continuation of legal proceedings: new agency

  (2) Any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the new agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency in respect of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064.

Marginal note:Validity of documents: Canada Revenue Agency

• 25. (1) Subject to subsection (2), all orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority continue in force as if they were made or issued by the Minister of National Revenue or the Commissioner of Revenue or any person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

• Marginal note:Validity of documents

  (2) All orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 continue in force as if they were made or issued by the Minister, the President of the new agency or a person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

Marginal note:Continuation of evidentiary presumption: Canada Revenue Agency

• 26. (1) Subject to subsection (2), every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the Canada Revenue Agency after that day.

• Marginal note:Continuation of evidentiary presumption: Canada Border Services Agency

  (2) Every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force that was sworn or was purported to be certified in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 has the same probative value as if it were sworn or certified by an employee of the new agency after that day.

Marginal note:References

• 27. (1) Subject to subsection (2), every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read, unless the context otherwise requires, as a reference to the Canada Revenue Agency, the Commissioner of Revenue, the Deputy Commissioner of Revenue or a person under their authority, as the case may be.

• Marginal note:References

  (2) Every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read in respect of those documents that relate to those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, unless the context otherwise requires, as a reference to the new agency, the President of the new agency, the Executive Vice-president of the new agency or a person under their authority, as the case may be.

Marginal note:References in documents and other provisions: Canada Revenue Agency

• 28. (1) Subject to subsection (2), any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act is to be read, unless the context otherwise requires, as a reference to the Commissioner of Revenue or the Canada Revenue Agency, as the case may be.

• Marginal note:References in documents and other provisions: Canada Border Services Agency

  (2) Any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act and the document, instrument or provision is in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 is to be read, unless the context otherwise requires, as a reference to the President of the new agency or the new agency, as the case may be.

Royal Canadian Mint Act

Marginal note:Royal Canadian Mint Act

29. The Minister of National Revenue is the Minister for the purposes of the Royal Canadian Mint Act until another member of the Queen’s Privy Council for Canada is designated under section 2.1 of that Act, as enacted by section 130 of this Act.

CONSEQUENTIAL AMENDMENTS

1995, c. 40Agriculture and Agri-Food Administrative Monetary Penalties Act

30. The definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following:

2002, c. 9, s. 5Air Travellers Security Charge Act

31. The definitions “Agency” and “Commissioner” in section 2 of the Air Travellers Security Charge Act are replaced by the following:

32. Subsection 83(8) of the Act is replaced by the following:

R.S., c. 20 (4th Supp.)Canada Agricultural Products Act

Marginal note:1997, c. 6, s. 39

33. Subsection 19(2) of the Canada Agricultural Products Act is replaced by the following:

1999, c. 17Canada Customs and Revenue Agency Act

34. The long title of the Canada Customs and Revenue Agency Act is replaced by the following:

35. Section 1 of the Act is replaced by the following:

Marginal note:2002, c. 22, s. 322

• 36. (1) The definition législation fiscale et douanière in section 2 of the French version of the Act is repealed.

• (2) The definition “Agency” in section 2 of the Act is replaced by the following:

  “Agency”

  « Agence »

  “Agency” means the Canada Revenue Agency continued by subsection 4(1).

• Marginal note:2002, c. 22, s. 322

  (3) Paragraph (a) of the definition “program legislation” in section 2 of the English version of the Act is replaced by the following:

  • (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act and the Income Tax Act; or

• (4) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:

  « législation fiscale »

  “program legislation”

  législation fiscale Tout ou partie d’une autre loi fédérale ou de ses textes d’application :

  • a) dont le ministre, l’Agence, le commissaire ou un employé de l’Agence est autorisé par le Parlement ou le gouverneur en conseil à assurer ou contrôler l’application, notamment la Loi sur le droit pour la sécurité des passagers du transport aérien, la Loi sur les douanes, la Loi sur l’accise, la Loi de 2001 sur l’accise, la Loi sur la taxe d’accise et la Loi de l’impôt sur le revenu;

  • b) en vertu desquels le ministre ou un autre ministre autorise l’Agence, le commissaire ou un employé de l’Agence à appliquer un programme ou à exercer une activité.

37. The heading before section 4 of the Act is replaced by the following:

38. Subsection 4(1) of the Act is replaced by the following:

39. Paragraph 5(1)(a) of the French version of the Act is replaced by the following:

• 40. (1) Paragraph 6(1)(a) of the Act is repealed.

• (2) Subsection 6(1) of the Act is amended by striking out the word “and” at the end of paragraph (d) and by adding the following after paragraph (d):

  • (d.1) the collection of debts due to Her Majesty under Part V.1 of the Customs Act; and

Marginal note:2002, c. 22, s. 323

41. Section 7 of the Act is replaced by the following:

42. Section 9 of the French version of the Act is replaced by the following:

Marginal note:2004, c. 16, s. 4(F)

43. Subsection 26(1) of the Act is replaced by the following:

44. Section 33 of the French version of the Act is replaced by the following:

45. Paragraphs 34(a) and (b) of the French version of the Act are replaced by the following:

46. Section 35 of the French version of the Act is replaced by the following:

47. Subsection 37(1) of the Act is replaced by the following:

48. Subsection 39(1) of the French version of the Act is replaced by the following:

49. Subsection 40(1) of the French version of the Act is replaced by the following:

50. Subsection 60(3) of the French version of the Act is replaced by the following:

51. Subsection 63(1) of the Act is replaced by the following:

52. Section 186 of the Act and the heading before it are repealed.

1997, c. 6Canadian Food Inspection Agency Act

53. Section 11 of the Canadian Food Inspection Agency Act is amended by adding the following after subsection (4):

R.S., c. 47 (4th Supp.)Canadian International Trade Tribunal Act

54. Subsection 2(1) of the Canadian International Trade Tribunal Act is amended by adding the following in alphabetical order:

55. Every reference to the “Commissioner of Customs and Revenue” or the “Commissioner” in the following provisions of the Act is replaced by a reference to the “President”:

• (a) subsections 26(4) and (5);

• (b) subsections 28(1) and (2); and

• (c) paragraph 49(b).

Marginal note:Application

56. Subsections 2(1), 26(4) and (5) and 28(1) and (2) and paragraph 49(b) of the Canadian International Trade Tribunal Act, as amended by sections 54 and 55 of this Act, apply to goods of a NAFTA country, as defined in subsection 2(2) of that Act.

1994, c. 31Department of Citizenship and Immigration Act

57. Section 4 of the Department of Citizenship and Immigration Act is replaced by the following:

R.S., c. C-46Criminal Code

Marginal note:2002, c. 22, s. 324

• 58. (1) Paragraph (d) of the definition “peace officer” in section 2 of the Criminal Code is replaced by the following:

  • (d) an officer within the meaning of the Customs Act, the Excise Act or the Excise Act, 2001, or a person having the powers of such an officer, when performing any duty in the administration of any of those Acts,

  • (d.1) an officer authorized under subsection 138(1) of the Immigration and Refugee Protection Act,

• Marginal note:2001, c. 41, s. 2(2)

  (2) The definition “justice system participant” in section 2 of the Act is amended by replacing subparagraph (b)(ix) with the following:

  • (ix) an employee of the Canada Revenue Agency who is involved in the investigation of an offence under an Act of Parliament,

  • (ix.1) an employee of the Canada Border Services Agency who is involved in the investigation of an offence under an Act of Parliament,

R.S., c. C-51Cultural Property Export and Import Act

Marginal note:1999, c. 17, s. 121

59. Section 5 of the Cultural Property Export and Import Act is replaced by the following:

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

Marginal note:1999, c. 17, s. 123(2)

• 60. (1) The definition “Commissioner” in subsection 2(1) of the Customs Act is repealed.

• Marginal note:2001, c. 25, s. 1(2)

  (2) The definitions “Agency” and “Minister” in subsection 2(1) of the Act are replaced by the following:

  “Agency”

  « Agence »

  “Agency” means the Canada Border Services Agency;

  “Minister”

  « ministre »

  “Minister” means, except in Part V.1, the Solicitor General of Canada;

• (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

  “President”

  « président »

  “President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;

• Marginal note:2001, c. 25, s. 1(4)(F)

  (4) Subsection 2(3) of the Act is replaced by the following:

  • Marginal note:Powers, duties and functions of President

    (3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.

• (5) Section 2 of the Act is amended by adding the following after subsection (4):

  • Marginal note:Delegation by Minister

    (5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

  • Marginal note:Delegation by Minister of National Revenue

    (6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.

Marginal note:2001, c. 25, s. 3

61. Subsection 3.3(1) of the Act is replaced by the following:

Marginal note:1992, c. 28, s. 2(1)

62. Subsection 3.4(1) of the Act is replaced by the following:

Marginal note:1992, c. 28, s. 5(1)

63. Subsection 32(7) of the Act is replaced by the following:

Marginal note:1992, c. 28, s. 7(1)

64. Section 33.2 of the Act is replaced by the following:

Marginal note:1992, c. 28, s. 7(1)

65. Section 33.5 of the Act is replaced by the following:

Marginal note:1992, c. 28, s. 7(1)

66. Subsection 33.7(1) of the Act is replaced by the following:

Marginal note:1993, c. 44, s. 83

67. The portion of subsection 35.02(2) of the Act before paragraph (a) is replaced by the following:

Marginal note:2001, c. 25, s. 32

68. The portion of subsection 42(2) of the Act before paragraph (a) is replaced by the following:

Marginal note:2001, c. 25, s. 33

69. Section 42.01 of the Act is replaced by the following:

Marginal note:1997, c. 14, s. 38

70. The portion of subsection 42.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:2001, c. 25, s. 36

71. The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:2001, c. 25, s. 39(1)

72. Subsection 57.01(1) of the Act is replaced by the following:

Marginal note:1997, c. 36, s. 166

73. Subsection 58(1) of the Act is replaced by the following:

Marginal note:2001, c. 25, s. 41(1)

74. The portion of subsection 59(1) of the Act before paragraph (a) is replaced by the following:

75. Section 97.21 of the Act is amended by adding the following in alphabetical order:

76. The Act is amended by adding the following after section 97.21:

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

77. Subsection 97.22(3) of the Act is replaced by the following:

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

• 78. (1) Subsection 97.34(2) of the Act is replaced by the following:

  • Marginal note:Appeal to Federal Court

    (2) If a person has appealed a decision of the Solicitor General of Canada to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.

• Marginal note:2001, c. 25, s. 58(1); 2002, c. 8, s. 193

  (2) Subsections 97.34(4) and (5) of the Act are replaced by the following:

  • Marginal note:Effect of appeal

    (4) If a person has made a request under section 60 or 129 or has appealed under section 67 or 68 and the person agrees in writing with the Solicitor General of Canada to delay proceedings on the request or appeal, as the case may be, until judgment has been given in another action before the Federal Court, the Canadian International Trade Tribunal or the Supreme Court of Canada, in which action the issue is the same or substantially the same as that raised in the request or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount payable, or a part of the amount payable, determined in a manner consistent with the decision or judgment in the other action at any time after the Solicitor General of Canada notifies the person in writing that

    • (a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been mailed to the Solicitor General of Canada;

    • (b) judgment has been pronounced by the Federal Court of Appeal in that action; or

    • (c) judgment has been delivered by the Supreme Court of Canada in that action.

  • Marginal note:Effect of taking security

    (5) The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Solicitor General of Canada when requesting or appealing from a decision of that Minister or the President.

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

79. Subsection 97.5(3) of the Act is replaced by the following:

Marginal note:2001, c. 25, s. 61

• 80. (1) Paragraph (a) of the definition “customs information” in subsection 107(1) of the Act is replaced by the following:

  • (a) relates to one or more persons and is obtained by or on behalf of

  • (i) the Minister for the purposes of this Act or the Customs Tariff, or

  • (ii) the Minister of National Revenue for the purposes of the collection of debts due to Her Majesty under Part V.1;

• Marginal note:2001, c. 25, s. 61, c. 41, s. 121

  (2) Subsection 107(3) of the Act is replaced by the following:

  • Marginal note:Authorized use of customs information by official

    (3) An official may use customs information

    • (a) for the purposes of administering or enforcing this Act, the Customs Tariff, the Excise Act, 2001, the Special Imports Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or for any purpose set out in subsection (4), (5) or (7);

    • (b) for the purposes of exercising the powers or performing the duties and functions of the Solicitor General of Canada under the Immigration and Refugee Protection Act, including establishing a person’s identity or determining their inadmissibility; or

    • (c) for the purposes of any Act or instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Prod­ucts Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act.

• Marginal note:2001, c. 25, s. 61, c. 41, s. 121

  (3) Paragraphs 107(4)(c) and (d) of the Act are replaced by the following:

  • (c) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Immigration and Refugee Protection Act, the Special Import Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act by an official of the Agency;

  • (c.1) may reasonably be regarded as necessary solely for a purpose relating to the enforcement of the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act by an official of the Agency;

  • (c.2) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of Part V.1 by an official or a class of officials of the Canada Revenue Agency designated by the Minister of National Revenue;

  • (d) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Excise Act, the Excise Act, 2001 or the Export and Import Permits Act by a member of the Royal Canadian Mounted Police;

• (4) Subsection 107(5) of the Act is amended by adding the following after paragraph (g):

  • (g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the Canada Pension Plan, the Employment Insurance Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act or the Income Tax Act;

• (5) Subsection 107(5) of the Act is amended by adding the following after paragraph (j):

  • (j.1) an official of the Canadian Food Inspection Agency for the purpose of administering or enforcing any Act referred to in section 11 of the Canadian Food Inspection Agency Act if the information relates to the import, export or in-transit movement of goods into or out of Canada;

• Marginal note:2001, c. 25, s. 61

  (6) The portion of subsection 107(12) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Appeal from order to disclose customs information

    (12) An order or direction that is made in the course of or in connection with any legal proceeding and that requires an official to give or produce evidence relating to customs information may, by notice served on all interested parties, be immediately appealed by the Minister or the Minister of National Revenue, as the case may be, or by the person against whom the order or direction is made

Marginal note:2001, c. 25, s. 68

81. The portion of subsection 127.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:2001, c. 25, s. 80

82. Section 149.1 of the Act is replaced by the following:

Marginal note:1998, c. 7, s. 1

83. Subsection 163.4(1) of the Act is replaced by the following:

84. Every reference to the “Minister” in the following provisions of the Act is replaced by a reference to the “Solicitor General of Canada”:

• (a) subsection 97.22(2);

• (b) section 97.23; and

• (b) section 97.27.

85. Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

• (a) the heading before section 60;

• (b) subsections 60(3) to (5);

• (c) subsections 60.1(1) and (3) to (5);

• (d) subsections 60.2(1) and (2);

• (e) subsections 61(1) and (2);

• (f) subsection 67(1);

• (g) subsection 67.1(3);

• (h) subsection 68(1);

• (i) subsection 69(2);

• (j) subsection 70(1);

• (k) subsection 97.34(3);

• (l) subsection 114(2);

• (m) section 128;

• (n) subsection 130(1);

• (o) section 137; and

• (p) subsection 141(1).

R.S., c. C-53Customs and Excise Offshore Application Act

Marginal note:1999, c. 17, s. 129(1)

• 86. (1) Subsection 4(1) of the Customs and Excise Offshore Application Act is replaced by the following:

  Marginal note:Information and documentation

  • 4. (1) The President of the Canada Border Services Agency may require from any person, within any reasonable time that the President stipulates, the production of any book, record, writing or other document or any information that the President considers necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

• Marginal note:1999, c. 17, s. 129(2)(E)

  (2) Subsection 4(2) of the English version of the Act is replaced by the following:

  • Marginal note:Offence

    (2) Every person who fails to comply with a requirement of the President under subsection (1) is guilty of an offence punishable on summary conviction.

1997, c. 36Customs Tariff

Marginal note:1999, c. 17, s. 130

87. The portion of subsection 68(3) of the Act before paragraph (a) is replaced by the following:

88. Paragraph 108(c) of the Act is replaced by the following:

89. Every reference to the “ministre du Revenu national” in the following provisions of the French version of the Act is replaced by a reference to the “solliciteur général du Canada”:

• (a) paragraph 102(b);

• (b) paragraph 111(a);

• (c) paragraph 113(3)(c); and

• (d) section 119.

1996, c. 23Employment Insurance Act

Marginal note:1999, c. 17, s. 133

90. Subsection 102(13) of the Employment Insurance Act is replaced by the following:

R.S., c. E-14Excise Act

Marginal note:R.S., c. 1 (2nd Supp.), s. 213(2) (Sch. II, item 5(F)); 1999, c. 17, s. 139(5)

91. The definitions “collector” and “Commissioner” in section 2 of the Excise Act are replaced by the following:

2002, c. 22Excise Act, 2001

92. The definitions “Agency”, “Commissioner” and “officer” in section 2 of the Excise Act, 2001 are replaced by the following:

93. Section 9 of the Act is amended by adding the following after subsection (2):

• 94. (1) Subsection 68(1) of the Act is replaced by the following:

  Marginal note:Availability and sampling of imported DA and SDA

  • 68. (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Solicitor General of Canada before it is released under that Act.

• (2) Subsections 68(3) and (4) of the Act are replaced by the following:

  • Marginal note:Minister may waive

    (3) The Solicitor General of Canada may at any time waive the requirement to sample an imported product under subsection (1).

  • Marginal note:Fees

    (4) The Solicitor General of Canada may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by that Minister to be the costs to Her Majesty in respect of the sampling and testing.

• 95. (1) Subsection 188(6) of the Act is replaced by the following:

  • Marginal note:Limitation on refunding overpayments

    (6) An overpayment of duty payable for a fiscal month of a person and interest on the overpayment shall not be applied under paragraph (4)(b) or refunded under paragraph (4)(c) unless the person has, before the day on which notice of the assessment is sent to the person, filed all returns or other records that the person was required to file with

    • (a) the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act; or

    • (b) the Solicitor General of Canada under the Customs Act.

• (2) Subparagraph 188(7)(b)(ii) of the Act is replaced by the following:

  • (ii) the person has, before the day on which notice of the assessment is sent to him or her, filed all returns or other records that the person was required to file

    • (A) with the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act, or

    • (B) with the Solicitor General of Canada under the Customs Act.

96. Subsection 189(4) of the Act is replaced by the following:

97. The definition “confidential information” in subsection 211(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:

98. Subsection 301(8) of the Act is replaced by the following:

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

Marginal note:1999, c. 17, s. 145(3)

99. The definitions “Agency” and “Commissioner” in subsection 2(1) of the Excise Tax Act are replaced by the following:

100. Subsection 59(2) of the Act is replaced by the following:

Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1); 1995, c. 41, s. 114; 2002, c. 22, s. 381(2)

101. Subsections 70(2) to (4) of the Act are replaced by the following:

Marginal note:R.S., c. 7 (2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)

• 102. (1) Subsections 105(6) of the Act is replaced by the following:

  • Marginal note:Proof of documents

    (5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records, and

    • (b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Solicitor General of Canada or a person exercising the powers of that Minister or by or on behalf of a person,

    is evidence of the nature and contents of the document.

  • Marginal note:Proof of no objection

    (6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records,

    • (b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

    • (c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

    • (d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

    is evidence of the statements contained in the affidavit.

• Marginal note:R.S., c. 7(2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)

  (2) Subsection 105(9) of the Act is replaced by the following:

  • Marginal note:Presumption

    (9) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

Marginal note:2001, c. 17, s. 235

103. Subsection 106.1(1) of the Act is replaced by the following:

Marginal note:1999, c. 17, s. 152(2)

104. The definitions “Agency” and “Commissioner” in subsection 123(1) of the Act are replaced by the following:

Marginal note:1993, c. 27, s. 81(1)

• 105. (1) Paragraph 215.1(2)(b) of the Act is replaced by the following:

  • (b) the Solicitor General of Canada has, under any of sections 73, 74 and 76 of the Customs Act, granted an abatement or refund of all or part of the duties paid on the goods,

• Marginal note:1993, c. 27, s. 81(1)

  (2) Paragraph 215.1(3)(b) of the Act is replaced by the following:

  • (b) if the goods had been subject to duties under the Customs Act, the Solicitor General of Canada would, because of any of the circumstances described in paragraph 73(a) or (b) or 74(1)(a), (b) or (c) or subsection 76(1) of that Act, have granted, under section 73, 74 or 76 of that Act, an abatement or refund of all or part of the duties paid on the goods,

Marginal note:1997, c. 10, s. 41.1(1); 1999, c. 17, par. 155(d)

106. Subsection 216(5) of the Act is replaced by the following:

Marginal note:1990, c. 45, s. 12(1); 1999, c. 17, s. 154, par. 156(j)

107. Subsections 335(6) to (8) of the Act are replaced by the following:

Marginal note:1992, c. 28, s. 41(1)

108. Section 1 of Part X of Schedule VI to the Act is replaced by the following:

Marginal note:1997, c. 10, s. 254

109. Section 4 of Part I of Schedule X to the Act is replaced by the following:

Marginal note:1997, c. 10, s. 254

110. Section 6 of Part I of Schedule X to the Act is replaced by the following:

R.S., c. 4 (2nd Supp.)Family Orders and Agreements Enforcement Assistance Act

Marginal note:1999, c. 31, s. 9(F)

111. Section 15 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following:

R.S., c. F-9Feeds Act

Marginal note:1997, c. 6, s. 46

112. Subsection 6(2) of the Feeds Act is replaced by the following:

R.S., c. F-10Fertilizers Act

Marginal note:1997, c. 6, s. 49

113. Subsection 6(2) of the Fertilizers Act is replaced by the following:

R.S., c. F-11Financial Administration Act

Marginal note:SOR/2003-431

114. Schedule I.1 to the Financial Administration Act is amended by striking out, in column I, the reference to

and the corresponding reference in column II to the Appropriate Minister for that Agency.

115. Schedule II to the Act is amended by adding the following in alphabetical order:

R.S., c. F-12Fish Inspection Act

Marginal note:1997, c. 6, s. 60

116. Subsection 17(2) of the Fish Inspection Act is replaced by the following:

1990, c. 21Health of Animals Act

Marginal note:1997, c. 6, s. 68

117. Subsection 32(2) of the Health of Animals Act is replaced by the following:

2001, c. 27Immigration and Refugee Protection Act

118. Section 4 of the Immigration and Refugee Protection Act is replaced by the following:

Marginal note:2004, c. 15, s. 72

• 119. (1) Paragraphs 150.1(1)(a) and (b) of the Act are replaced by the following:

  • (a) the collection, retention, use, disclosure and disposal of information for the purposes of this Act or for the purposes of program legislation as defined in section 2 of the Canada Border Services Agency Act; and

  • (b) the disclosure of information for the purposes of national security, the defence of Canada or the conduct of international affairs, including the implementation of an agreement or arrangement entered into under section 5 of the Department of Citizenship and Immigration Act or section 13 of the Canada Border Services Agency Act.

• Marginal note:2004, c. 15, s. 72

  (2) Subsection 150.1(2) of the Act is replaced by the following:

  • Marginal note:Conditions

    (2) Regulations made under subsection (1) may include conditions under which the collection, retention, use, disposal and disclosure may be made.

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

120. Subsection 244(13) of the Income Tax Act is replaced by the following:

R.S., c. 25 (1st Supp.)Meat Inspection Act

Marginal note:1997, c. 6, s. 72

121. The definition “inspector” in subsection 2(1) of the Meat Inspection Act is replaced by the following:

Marginal note:1997, c. 6, s. 73

122. Subsection 12(2) of the Act is replaced by the following:

1990, c. 22Plant Protection Act

Marginal note:1997, c. 6, s. 82

123. Subsection 21(2) of the Plant Protection Act is replaced by the following:

2000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing Act

• 124. (1) The definition “Commissioner” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is repealed.

• (2) The definition “Minister” in section 2 of the Act is replaced by the following:

  “Minister”

  « ministre »

  “Minister” means, in relation to sections 25 to 39, the Solicitor General of Canada and, in relation to any other provision of this Act, the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council as the Minister for the purposes of that provision.

• (3) Section 2 of the Act is amended by adding the following definition in alphabetical order:

  “President”

  « président »

  “President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act.

125. Paragraph 38(1)(a) of the Act is replaced by the following:

• 126. (1) Paragraph 55(3)(b) of the Act is replaced by the following:

  • (b) the Canada Revenue Agency, if the Centre also determines that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue;

  • (b.1) the Canada Border Services Agency, if the Centre also determines that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Agency; and

• Marginal note:2001, c. 41, s. 123(1)

  (2) Paragraph 55(3)(d) of the Act is replaced by the following:

  • (d) the Canada Border Services Agency, if the Centre also determines that the information would promote the objective set out in paragraph 3(1)(i) of the Immigration and Refugee Protection Act and is relevant to determining whether a person is a person described in sections 34 to 42 of that Act or to an offence under any of sections 117 to 119, 126 or 127 of that Act.

• (3) Section 55 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Exception

    (3.1) Paragraph (3)(b) or (b.1) does not apply in respect of an offence relating to taxes or duties imposed under a prescribed Act or a prescribed portion of an Act.

127. Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

• (a) section 20;

• (b) subsection 26(1);

• (c) section 31;

• (d) subsections 32(3) and (4);

• (e) subsection 35(1); and

• (f) subsection 39(2).

R.S., c. P-36Public Service Superannuation Act

128. Part I of Schedule I to the Public Service Superannuation Act is amended by adding the following in alphabetical order:

R.S., c. R-9Royal Canadian Mint Act

129. The definition “Minister” in section 2 of the Royal Canadian Mint Act is repealed.

130. The Act is amended by adding the following after section 2:

R.S., c. S-8Seeds Act

Marginal note:1997, c. 6, s. 88

131. Subsection 5(2) of the Seeds Act is replaced by the following:

R.S., c. S-15Special Import Measures Act

Marginal note:1999, c. 17, s. 180(2)

• 132. (1) The definition “Commissioner” in subsection 2(1) of the Special Import Measures Act is repealed.

• (2) The definition “Minister” in subsection 2(1) of the Act is replaced by the following:

  “Minister”

  « ministre »

  “Minister” means the Solicitor General of Canada;

• (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

  “President”

  « président »

  “President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;

Marginal note:1999, c. 17, s. 182

133. Section 94 of the Act is replaced by the following:

134. Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

• (a) subparagraph (b)(iii) of the definition “properly documented” in subsection 2(1);

• (b) the definition “undertaking” or “undertakings” in subsection 2(1);

• (c) subsections 2(7.3), (7.4) and (9);

• (d) paragraph 4(2)(a);

• (e) paragraph 5(b);

• (f) paragraphs 6(b) and (c);

• (g) subsection 7(1);

• (h) subsections 8(1) to (2), (5) and (6);

• (i) the portion of subsection 9.2(1) before paragraph (a);

• (j) the portion of subsection 9.21(1) before paragraph (a);

• (k) the portion of section 9.3 before paragraph (a);

• (l) section 10;

• (m) subsections 12(2) and (3);

• (n) subsections 13.2(1), (3) and (4);

• (o) paragraph 15(d);

• (p) paragraphs 16(1)(a) to (c);

• (q) paragraph 16(2)(b);

• (r) sections 17 to 20;

• (s) subsections 25(1) and (2);

• (t) subsection 29(1);

• (u) subsection 30.2(2);

• (v) subsections 30.3(1) and (2);

• (w) subsection 30.4(2);

• (x) subsections 31(1) and (6) to (8);

• (y) subsections 31.1(1) to (4);

• (z) sections 32 to 39;

• (z.1) sections 41 to 41.2;

• (z.2) the portion of subsection 43(2) before paragraph (a);

• (z.3) the portion of section 46 after paragraph (b);

• (z.4) subsection 47(3);

• (z.5) sections 49 and 50;

• (z.6) sections 51 to 52;

• (z.7) section 53;

• (z.8) section 53.1;

• (z.9) subsection 55(1);

• (z.10) the heading before section 56;

• (z.11) section 57;

• (z.12) subsections 58(1.1) and (2);

• (z.13) subsections 59(1) to (3.1) and (4);

• (z.14) the portion of subsection 60(2) before paragraph (a);

• (z.15) subsection 61(1);

• (z.16) paragraph 62(1)(b);

• (z.17) subsections 76.01(1) and (6);

• (z.18) subsections 76.02(1) and (5);

• (z.19) subsections 76.03(3) and (6) to (11);

• (z.20) section 76.1;

• (z.21) the definition “appropriate authority” in subsection 77.01(1);

• (z.22) paragraphs (a), (b) and (d) to (f.1) of the definition “definitive decision” in subsection 77.01(1);

• (z.23) the definition “appropriate authority” in subsection 77.1(1);

• (z.24) paragraphs (a), (b) and (d) to (f.1) of the definition “definitive decision” in subsection 77.1(1);

• (z.25) the portion of subsection 78(1) after paragraph (b);

• (z.26) subsections 78(3) to (5);

• (z.27) subsection 81(1);

• (z.28) sections 83 and 83.1;

• (z.29) paragraph 84(2)(b);

• (z.30) the portion of subsection 84(3) before paragraph (a);

• (z.31) subsection 84(3.1);

• (z.32) sections 85 to 89;

• (z.33) paragraphs 91(1)(c) to (g);

• (z.34) paragraph 91(3)(b);

• (z.35) sections 95 and 96;

• (z.36) subsections 96.1(1) to (3) and (6);

• (z.37) subsection 96.11(1);

• (z.38) section 96.2;

• (z.39) paragraphs 96.4(1)(a) and (b); and

• (z.40) paragraphs 97(1)(k.3) and (k.4).

135. Every reference to “Commissioner” in the following provisions of the English version of the Act is replaced by a reference to “President”:

• (a) the definition “prescribed” in subsection 2(1);

• (b) subsection 77.011(4);

• (c) subparagraph 77.012(1)(a)(ii);

• (d) subsection 77.013(3);

• (e) subsection 77.11(3);

• (f) subparagraph 77.12(1)(a)(ii);

• (g) subsection 77.13(2);

• (h) the heading before section 78;

• (i) paragraph 78(1)(a);

• (j) subsection 78(2);

• (k) subsections 79(1) and (2); and

• (l) paragraph 84(1)(b).

136. Every reference to commissaire in the following provisions of the French version of the Act is replaced by a reference to président:

• (a) subsection 13.2(2);

• (b) subsection 56(1.01);

• (c) subsection 56(1.1);

• (d) subsection 77.021(2); and

• (e) subsection 77.21(2).

Marginal note:Application

137. The provisions of the Special Import Measures Act, as enacted or amended by sections 132 to 136 and paragraph 145(2)(i) of this Act, apply to goods of a NAFTA country, as defined in subsection 2(1) of that Act.

Terminology Changes

138. Every reference to the “Canada Customs and Revenue Agency” in the following provisions is replaced by a reference to the “Canada Revenue Agency”:

• (a) Schedule I to the Access to Information Act;

• (b) the schedule to the Auditor General Act;

• (c) in the Canada Pension Plan,

  • (i) subsection 25(12),

  • (ii) the portion of subsection 26.1(1) before paragraph (a),

  • (iii) subsection 27.2(2),

  • (iv) subsection 41(6),

  • (v) subsection 103(3),

  • (vi) paragraph 104.03(2)(a), and

  • (vii) subsection 104.03(3);

• (d) paragraph 72(c) of the Canada Petroleum Resources Act;

• (e) subsection 462.48(14) of the Criminal Code;

• (f) subsection 33(2) of the Cultural Property Export and Import Act;

• (g) in the Employment Insurance Act,

  • (i) paragraph 69(3)(f),

  • (ii) subsection 88(12),

  • (iii) the portion of subsection 90(1) before paragraph (a),

  • (iv) subsection 93(2),

  • (v) subsection 102(1),

  • (vi) subsections 102(5) to (11),

  • (vii) subsection 102(18),

  • (viii) section 122, and

  • (ix) paragraph 131(1)(a);

• (h) paragraph (a) of the definition “holiday” in section 2 of the Excise Act;

• (i) paragraph (c) of the definition “information bank director” in section 2 of the Family Orders and Agreements Enforcement Assistance Act;

• (j) section 11 of the Farm Income Protection Act;

• (k) in the Financial Administration Act,

  • (i) subsection 41(2), and

  • (ii) Schedule II;

• (l) paragraph 3(2)(g) of the Importation of Intoxicating Liquors Act;

• (m) in the Income Tax Act,

  • (i) subsection 165(2),

  • (ii) subsection 166.1(3),

  • (iii) subsection 231.4(1),

  • (iv) subsection 231.5(1),

  • (v) paragraph 237.1(5)(c),

  • (vi) subsection 244(1),

  • (vii) subsections 244(5) to (11), and

  • (viii) subsection 244(19);

• (n) Schedule III to the Payments in Lieu of Taxes Act;

• (o) paragraph 33.03(2)(a) of the Old Age Security Act;

• (p) the schedule to the Privacy Act under the heading “Other Government Institutions”;

• (q) in the Public Service Staff Relations Act,

  • (i) paragraph (m) of the definition “employee” in subsection 2(1),

  • (ii) paragraph (c) of the definition “managerial or confidential position” in subsection 2(1), and

  • (iii) Part II of Schedule I; and

• (r) Part I of Schedule I to the Public Service Superannuation Act.

139. Every reference to the “Canada Customs and Revenue Agency” in the following provisions is replaced by a reference to the “Canada Border Services Agency”:

• (a) paragraph 4.81(4)(b) of the Aeronautics Act;

• (b) section 44 of the Copyright Act;

• (c) section 42.1 of the Firearms Act; and

• (d) paragraph 38(1)(b) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

140. Every reference to the “Commissioner of Customs and Revenue” in the following provisions is replaced by a reference to the “Commissioner of Revenue”:

• (a) in the Canada Customs and Revenue Agency Act,

  • (i) the definition “Commissioner” in section 2, and

  • (ii) section 25;

• (b) the portion of subsection 462.48(3) of the Criminal Code before paragraph (c);

• (c) subsection 97(1) of the Employment Insurance Act;

• (d) section 63 of the Energy Administration Act;

• (e) in the Income Tax Act,

  • (i) subsection 166.2(3),

  • (ii) subsections 170(1) and (2),

  • (iii) subsection 220(1), and

  • (iv) subsections 232(5) to (7); and

• (f) in the Petroleum and Gas Revenue Act,

  • (i) subsection 19(2),

  • (ii) subsections 22(2) and (3), and

  • (iii) subsection 29(1).

141. Every reference to the “Commissioner of Customs and Revenue” in the following provisions of the Customs Tariff is replaced by a reference to the “President of the Canada Border Services Agency”:

• (a) subsections 134(1) and (2); and

• (b) the List of Tariff Provisions set out in the schedule.

142. Every reference to the “Minister of National Revenue” in the following provisions is replaced by a reference to the “Solicitor General of Canada”:

• (a) in the Aeronautics Act,

  • (i) paragraph 4.81(3)(b), and

  • (ii) paragraph 4.81(4)(b);

• (b) subsection 40(1.1) of the Canada Post Act;

• (c) in the Coasting Trade Act,

  • (i) subsection 2(3),

  • (ii) subsection 4(1),

  • (iii) section 5, and

  • (iv) subsections 6(1) and (3);

• (d) the definition “Minister” in section 44.1 of the Copyright Act;

• (e) in the Customs Tariff,

  • (i) section 9,

  • (ii) subsection 16(2.1),

  • (iii) subsection 18(2),

  • (iv) subsection 19(2),

  • (v) section 88,

  • (vi) paragraph 89(3)(d),

  • (vii) subsection 89(4),

  • (viii) subsections 90(1) and (2),

  • (ix) section 91,

  • (x) section 93,

  • (xi) subsection 95(4),

  • (xii) the portion of section 99 before paragraph (a),

  • (xiii) section 100,

  • (xiv) paragraph 101(3)(b),

  • (xv) paragraph 102(a),

  • (xvi) subsection 105(2),

  • (xvii) subsections 106(1) and (3) to (5),

  • (xviii) the portion of section 108 before paragraph (a),

  • (xix) subparagraph 108(f)(ii),

  • (xx) paragraph 109(c),

  • (xxi) section 112,

  • (xxii) paragraph 113(3)(a),

  • (xxiii) the portion of subsection 113(4) before paragraph (a),

  • (xxiv) subsection 115(1),

  • (xxv) section 117,

  • (xxvi) paragraph 118(1)(b),

  • (xxvii) paragraph 118(4)(a),

  • (xxviii) section 125,

  • (xxix) subsection 126(1),

  • (xxx) sections 129 and 130,

  • (xxxi) section 133,

  • (xxxii) subsections 134(1) and (2), and

  • (xxxiii) the List of Tariff Provisions set out in the schedule;

• (f) section 52 of the Firearms Act;

• (g) subsection 16(1) of the Department of Industry Act;

• (h) in the Canada Shipping Act,

  • (i) section 472, and

  • (ii) paragraph 596(2)(b);

• (i) section 25 of the Statistics Act;

• (j) the definition “Minister” in section 52 of the Trade Marks Act; and

• (k) section 24 of the Visiting Forces Act.

143. The reference to the “Minister of National Revenue” in paragraph (a) of the definition “prescribed” in subsection 2(1) of the English version of the Customs Tariff is replaced by a reference to the “Solicitor General of Canada”.

COORDINATING AMENDMENTS

Marginal note:2003, c. 22

• 144. (1) If the definition “employee” in subsection 2(1) of the Public Service Labour Relations Act, as enacted by section 2 of the Public Service Modernization Act, comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(i) of this Act is repealed.

• Marginal note:2003, c. 22

  (2) If the definition “managerial or confidential position” in subsection 2(1) of the Public Service Labour Relations Act, as enacted by section 2 of the Public Service Modernization Act, comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(ii) of this Act is repealed.

• Marginal note:2003, c. 22

  (3) If section 11 of the Public Service Modernization Act comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(iii) of this Act is repealed.

• Marginal note:2003, c. 22

  (4) On the later of the coming into force of section 11 of the Public Service Modernization Act and the coming into force of section 1 of this Act,

  • (a) the reference in Schedule V to the Financial Administration Act to the “Canada Customs and Revenue Agency” is replaced by a reference to the “Canada Revenue Agency”; and

  • (b) Schedule IV to the Financial Administration Act is amended by adding the following in alphabetical order:

    • Canada Border Services Agency

      Agence des services frontaliers du Canada

• Marginal note:2003, c. 22

  (5) If section 1 of this Act comes into force before subsection 49(1) of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that subsection is replaced by the following:

  Marginal note:Legal officers

  • 49. (1) For the purposes of the new Act, including any application under section 58 of the new Act, an employee who, on or after the day on which the definition “managerial or confidential position” in subsection 2(1) of that Act comes into force, is employed as a legal officer in the Department of Justice or the Canada Revenue Agency is deemed not to be included in any unit determined, in accordance with the former Act, to constitute a unit of employees appropriate for collective bargaining.

• Marginal note:2003, c. 22

  (6) If section 1 of this Act comes into force before section 95 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that section and the heading before it are replaced by the following:

  Canada Revenue Agency Act

  95. Paragraph 16(2)(c) of the English version of the Canada Revenue Agency Act is replaced by the following:

  • (c) is employed on a full-time basis in the federal public administration or the public service of a province or territory.

• Marginal note:2003, c. 22

  (7) On the later of the coming into force of section 224 of the Public Service Modernization Act and the coming into force of section 1 of this Act, subsection 10(3) of the English version of this Act is replaced by the following:

  • Marginal note:Deemed employment

    (3) The President and the Executive Vice-president are deemed to be employed in the public service for the purposes of the Public Service Superannuation Act and to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.

• Marginal note:2003, c. 22

  (8) On the later of the coming into force of section 224 of the Public Service Modernization Act and the coming into force of section 1 of this Act, a reference to the “public service of Canada” in the following provisions of the English version of this Act is replaced by a reference to “federal public administration”:

  • (a) the definition “former agency” in section 16; and

  • (b) subsections 18(1) and (2).

• Marginal note:2003, c. 22

  (9) If section 1 of this Act comes into force before section 224 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, paragraph 224(k) of that Act is replaced by the following:

  • (k) sections 21 and 66 of the Canada Revenue Agency Act;

• Marginal note:2003, c. 22

  (10) If section 1 of this Act comes into force before section 229 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that section and the heading before it are replaced by the following:

  Canada Revenue Agency Act

  229. Subsection 55(1) of the Canada Revenue Agency Act is replaced by the following:

  Marginal note:Mobility to departments

  • 55. (1) For the purpose of deployments or appointments made, or advertised internal appointment processes, under the Public Service Employment Act, employees of the Agency must be treated as if they were employees within the meaning of the Public Service Employment Act and had the rights of recourse provided by that Act.

Marginal note:Bill C-6

• 145. (1) Subsections (2) and (3) apply if Bill C-6, introduced in the 1st Session of the 38th Parliament and entitled the Department of Public Safety and Emergency Preparedness Act (in this section, the “other Act”), receives royal assent.

• (2) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, every reference to the “Solicitor General of Canada” in the following provisions is replaced by a reference to the “Minister of Public Safety and Emergency Preparedness”:

  • (a) the definition “Minister” in section 2 of this Act;

  • (b) paragraph (b) of the definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act, as enacted by section 30 of this Act;

  • (c) section 5 of the Cultural Property Import and Export Act, as enacted by section 59 of this Act;

  • (d) in the Customs Act,

    • (i) the definition “Minister” in subsection 2(1), as enacted by subsection 60(2) of this Act,

    • (ii) subsection 97.211(1), as enacted by section 76 of this Act,

    • (iii) subsection 97.22(3), as enacted by section 77 of this Act,

    • (iv) subsection 97.34(2), as enacted by subsection 78(1) of this Act,

    • (v) subsections 97.34(4) and (5), as enacted by subsection 78(2) of this Act,

    • (vi) paragraph 107(3)(b), as enacted by subsection 80(2) of this Act, and

    • (vii) subsection 97.22(2) and sections 97.23 and 97.27, as amended by section 84 of this Act;

  • (e) in the Customs Tariff,

    • (i) paragraph 108(c), as enacted by section 88 of this Act, and

    • (ii) the provisions referred to in section 89 of this Act, as amended by that section;

  • (f) in the Excise Act, 2001,

    • (i) subsection 9(3), as enacted by section 93 of this Act,

    • (ii) subsection 68(1), as enacted by subsection 94(1) of this Act,

    • (iii) subsections 68(3) and (4), as enacted by subsection 94(2) of this Act,

    • (iv) paragraph 188(6)(b), as enacted by subsection 95(1),

    • (v) subparagraph 188(7)(b)(ii), as enacted by subsection 95(2) of this Act,

    • (vi) subsection 189(4), as enacted by section 96 of this Act,

    • (vii) paragraph (a.1) of the definition “confidential information” in subsection 211(1), as enacted by section 97 of this Act, and

    • (viii) subsection 301(8.1), as enacted by section 98 of this Act;

  • (g) in the Excise Tax Act,

    • (i) subsection 70(2.1) as enacted by section 101 of this Act,

    • (ii) subsection 105(5.1), as enacted by subsection 102(1) of this Act,

    • (iii) subsection 106.1(1.1), as enacted by section 103 of this Act,

    • (iv) paragraph 215.1(2)(b), as enacted by subsection 105(1) of this Act,

    • (v) paragraph 215.1(3)(b), as enacted by subsection 105(2) of this Act,

    • (vi) subsections 335(5.1) and (8.1), as enacted by section 107 of this Act,

    • (vii) section 1 of Part X of Schedule VI, as enacted by section 108 of this Act,

    • (viii) section 4 of Part I of Schedule X, as enacted by section 109 of this Act, and

    • (ix) section 6 of Part I of Schedule X, as enacted by section 110 of this Act;

  • (h) the definition “Minister” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, as enacted by subsection 124(2) of this Act;

  • (i) the definition “Minister” in subsection 2(1) of the Special Import Measures Act, as enacted by subsection 132(2) of this Act; and

  • (j) the provisions referred to in section 142 of this Act, as amended by that section.

• (3) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, the reference to the “Solicitor General of Canada” in paragraph (a) of the definition “prescribed” in subsection 2(1) of the English version of the Customs Tariff, as amended by section 143 of this Act, is replaced by a reference to the “Minister of Public Safety and Emergency Preparedness”.

• (4) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, every reference to the “solliciteur général du Canada” in the French version of the provisions referred to in section 89 is replaced by a reference to “ministre de la Sécurité publique et de la Protection civile”.

• (5) If it comes into force after section 114 of this Act, paragraph 34(1)(m) of the other Act is repealed on its coming into force.

Marginal note:Bill C-22

146. If Bill C-22, introduced in the 1st Session of the 38th Parliament and entitled the Department of Social Development Act (in this section, the “other Act”), receives royal assent, then, on the later of the coming into force of section 1 of this Act and section 2 of the other Act, section 15 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following:

COMING INTO FORCE

Marginal note:Order in council

147. This Act, except for sections 144 to 146, comes into force on a day to be fixed by order of the Governor in Council.