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An Act respecting further COVID-19 measures (S.C. 2020, c. 11)

Assented to 2020-07-27

PART 1Income Tax Act and Income Tax Regulations (continued)

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

  •  (1) Section 152 of the Act is amended by adding the following after subsection (3.3):

    • Marginal note:COVID-19 — notice of determination

      (3.4) The Minister may at any time determine the amount deemed by subsection 125.7(2) to be an overpayment on account of a taxpayer’s liability under this Part that arose during a qualifying period (as defined in subsection 125.7(1)), or determine that there is no such amount, and send a notice of the determination to the taxpayer.

  • (2) Subsection (1) is deemed to have come into force on April 11, 2020.

C.R.C., c. 945Income Tax Regulations

PART 2One-time Payment to Persons with Disabilities

R.S., c. P-6Pension Act

 Section 109.2 of the Pension Act is amended by striking out “and” at the end of paragraph (d), by adding “and” at the end of paragraph (e) and by adding the following after paragraph (e):

  • (f) to the Department of Employment and Social Development or an official of the Canada Revenue Agency, to the extent that the disclosure is required for the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19).‍

R.S., c. V-1; 2000, c. 34, par. 95(a)(F)Department of Veterans Affairs Act

 Section 6.7 of the Department of Veterans Affairs Act is amended by striking out “and” at the end of paragraph (d), by adding “and” at the end of paragraph (e) and by adding the following after paragraph (e):

  • (f) to the Department of Employment and Social Development or an official of the Canada Revenue Agency, to the extent that the disclosure is required for the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19).‍

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

 Subsection 241(4) of the Income Tax Act is amended by adding the following after paragraph (h):

  • (h.1) use, or provide to an official of a department or agency of the Government of Canada, taxpayer information solely for a purpose relating to the administration or enforcement of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19), to the extent that the information is relevant for the purpose;

1992, c. 48, Sch.Children’s Special Allowances Act

 Subsection 10(2) of the Children’s Special Allowances Act is replaced by the following:

  • Marginal note:Release of information

    (2) Any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 may be communicated

    • (a) to any person if it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Income Tax Act, the Canada Disability Savings Act or the Canada Education Savings Act or a program administered under an agreement entered into under section 12 of the Canada Education Savings Act; and

    • (b) to the Department of Employment and Social Development, to the extent that the communication is required for the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19).

2005, c. 21; 2017, c. 20, s. 270Veterans Well-being Act

 Section 81 of the Veterans Well-being Act is amended by striking out “and” at the end of paragraph (d), by adding “and” at the end of paragraph (e) and by adding the following after paragraph (e):

  • (f) to the Department of Employment and Social Development or an official of the Canada Revenue Agency, to the extent that the disclosure is required for the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19).

Payment out of Consolidated Revenue Fund

Marginal note:Payment out of Consolidated Revenue Fund

 Any amount payable by the Minister of Employment and Social Development in relation to the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19), including any administrative cost, is to be paid out of the Consolidated Revenue Fund.

PART 3Time Limits and Other Periods Act (COVID-19)

Marginal note:Enactment of Act

 The Time Limits and Other Periods Act (COVID-19), whose text is as follows and whose schedule is set out in the schedule to this Act, is enacted:

An Act respecting the suspension or extension of time limits and the extension of other periods as part of the response to the coronavirus disease 2019

Short Title

Marginal note:Short title

1 This Act may be cited as the Time Limits and Other Periods Act (COVID-19).

Interpretation and Application

Marginal note:Definition of period

2 In this Act, period includes the time during which a licence, permit or other authorization is valid.

Marginal note:Effect of suspension or extension

3 If a time limit is suspended or extended or a period is extended under this Act, then, during the period that the suspension or extension is in effect, every reference in any Act of Parliament or its regulations to that time limit or period is to be read as a reference to the time limit or period as it is suspended or extended.

Marginal note:Non-application — offences

Purpose

Marginal note:Purpose

  • 5 (1) The purpose of this Act is

    • (a) to temporarily suspend certain time limits and to temporarily authorize, in a flexible manner, the suspension or extension of other time limits in order to prevent any exceptional circumstances that may be produced by coronavirus disease 2019 (COVID-19) from making it difficult or impossible to meet those time limits; and

    • (b) to temporarily authorize, in a flexible manner, the extension of other periods in order to prevent any unfair or undesirable effects that may result from the expiry of those periods due to those exceptional circumstances.

  • Marginal note:For greater certainty

    (2) For greater certainty, this Act is to be interpreted in a manner that provides certainty in relation to proceedings and that respects the rule of law and the Canadian Charter of Rights and Freedoms.

Time Limits Related to Proceedings

Marginal note:Suspensions

  • 6 (1) The following time limits are, if established by or under an Act of Parliament, suspended for the period that starts on March 13, 2020 and that ends on September 13, 2020 or on any earlier day fixed by order of the Governor in Council made on the recommendation of the Minister of Justice:

    • (a) any limitation or prescription period for commencing a proceeding before a court;

    • (b) any time limit in relation to something that is to be done in a proceeding before a court; and

    • (c) any time limit within which an application for leave to commence a proceeding or to do something in relation to a proceeding is to be made to a court.

  • Marginal note:Court orders — variation

    (2) The court may, by order, vary the suspension of a time limit as long as the commencement date of the suspension remains the same and the duration of the suspension does not exceed six months.

  • Marginal note:Court orders — effects

    (3) The court may make orders respecting the effects of a failure to meet a suspended time limit, including orders that cancel or vary those effects.

  • Marginal note:Orders in council

    (4) The Governor in Council may, by order made on the recommendation of the Minister of Justice, lift a suspension in circumstances specified in the order.

Other Time Limits and Periods

Marginal note:Ministerial orders — Acts and regulations

  • 7 (1) The minister who is responsible for an Act of Parliament set out in column 1 of the schedule or a relevant portion of the Act may make an order

    • (a) suspending or extending a time limit that is established by or under any provision of the Act that is set out in column 2;

    • (b) extending any other period that is established by or under any provision of the Act that is set out in column 2;

    • (c) if a regulation is set out in column 2 in respect of the Act,

      • (i) suspending or extending a time limit that is established by or under that regulation, or

      • (ii) extending any other period that is established by or under that regulation; or

    • (d) extending a suspension or extension.

  • Marginal note:Ministerial orders — regulations

    (2) The minister who is responsible for a regulation set out in column 1 of the schedule or a relevant portion of the regulation may make an order

    • (a) suspending or extending a time limit that is established by or under any provision of the regulation that is set out in column 2;

    • (b) extending any other period that is established by or under any provision of the regulation that is set out in column 2; or

    • (c) extending a suspension or extension.

  • Marginal note:Non-application

    (3) An order under subsection (1) or (2) does not apply in respect of a time limit or other period that ends on or after December 31, 2020.

  • Marginal note:Duration

    (4) The total duration of a suspension or extension must not exceed six months. However, a suspension must not have the effect of allowing a time limit to continue after December 31, 2020 and an extended time limit or period must end on or before that day.

  • Marginal note:Retroactivity

    (5) An order under subsection (1) or (2) may, if it so provides, have retroactive effect, but not before March 13, 2020, and it may also include provisions respecting the effects of a failure to meet the time limit or of the expiry of the period before the day on which the order was made, including provisions that cancel or vary those effects.

  • Marginal note:Additional content

    (6) An order under subsection (1) or (2) may provide that

    • (a) a suspension or extension does not apply in respect of any circumstance specified in the order without the consent of a person, court or body specified in the order;

    • (b) a suspension or extension applies in respect of any circumstance specified in the order unless a person, court or body specified in the order decides otherwise; or

    • (c) a person, court or body specified in the order may vary the effects of the order in relation to any circumstance specified in the order.

  • Marginal note:Regulations

    (7) The Governor in Council may, on the recommendation of the Minister of Justice, make regulations restricting, or imposing conditions on, a power to make an order under subsection (1) or (2).

General

Marginal note:Statutory Instruments Act

8 The Statutory Instruments Act does not apply to an order made under subsection 6(1), (2), (3) or (4) or 7(1) or (2).

Marginal note:Sunset provision

9 A power conferred on the Governor in Council or a minister under this Act is not to be exercised after September 30, 2020.

Transparency and Parliamentary Oversight

Marginal note:Publication on website

  • 10 (1) An order made under subsection 6(1) or (4) or 7(1) or (2), together with the reasons for making it, must be published, as soon as feasible after the day on which it is made but no later than five days after the day on which it is made, on a Government of Canada website for a period of at least six months.

  • Marginal note:Publication in Canada Gazette

    (2) An order referred to in subsection (1) must be published in Part I of the Canada Gazette within 14 days after the day on which it is made.

Marginal note:Tabling in Parliament

  • 11 (1) An order made under subsection 6(1) or (4) or 7(1) or (2) must be tabled in each House of Parliament within three days after the day on which it is made, unless a House is not sitting within those three days, in which case the order is to be tabled in that House at the earliest opportunity.

  • Marginal note:Referral to committee

    (2) An order that is tabled in a House of Parliament must be referred to a committee of that House.

 
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