Budget Implementation Act, 2021, No. 1 (S.C. 2021, c. 23)
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Assented to 2021-06-29
PART 4Various Measures (continued)
DIVISION 171998, c. 36Canada Small Business Financing Act (continued)
Amendments to the Act (continued)
207 Subsection 7(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following:
(c) in the case of a loan made after June 22, 2015 but before the day on which paragraph (d) comes into force, $1,000,000 or any prescribed lesser amount, of which a maximum of $350,000 or any prescribed lesser amount is for a purpose other than the purchase or improvement of real property or immovables of which the borrower is or will become the owner; and
(d) in the case of a loan made on or after the day on which this paragraph comes into force, $1,150,000 or any prescribed lesser amount, of which maximum amounts may be prescribed for a loan other than a line of credit, a line of credit and prescribed classes of loans.
Coming into Force
Marginal note:Order in council
208 This Division, other than subsections 204(2) and (3) and 206(1), comes into force on a day to be fixed by order of the Governor in Council.
DIVISION 18R.S., c. 1 (2nd Supp.)Customs Act
Amendments to the Act
209 Subsection 32.2(3) of the Customs Act is replaced by the following:
Marginal note:Correction treated as re-determination
(3) A correction made under this section after the prescribed day is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).
210 Section 33.4 of the Act is replaced by the following:
Marginal note:Interest
33.4 (1) Subject to the regulations, any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate, calculated on the outstanding balance of the amount,
(a) in the case of goods released prior to the accounting required under subsection 32(1), for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full; and
(b) in the case of all other goods, for the period beginning on the day after the day on which the person became liable to pay the amount and ending on the day on which the amount has been paid in full.
Marginal note:Restriction — prescribed day
(2) The prescribed day referred to in paragraph (1)(a) falls
(a) at the earliest, on the 12th day after the end of the period that begins on the 18th day of a month and ends on the 17th day of the following month and that includes the earlier of
(i) the day on which the goods in question are accounted for, and
(ii) the last day on which those goods are required to be accounted for; and
(b) at the latest, on the 18th day after the end of the period referred to in paragraph (a).
Marginal note:Regulations — interest-free period
(3) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations respecting the circumstances and conditions under which any person who is liable to pay an amount of duties in respect of imported goods is not liable to pay interest on that amount for the period specified in the regulations.
211 Section 35 of the Act is renumbered as subsection 35(1) and is amended by adding the following:
Marginal note:Obligation to satisfy terms and conditions
(2) If a deposit, bond or other security given under subsection (1) is subject to terms and conditions prescribed by regulations made under paragraph 166(1)(b), the person who has given the deposit, bond or other security shall satisfy those terms and conditions.
212 Subsection 45(1) of the Act is amended by adding the following in alphabetical order:
- sold for export to Canada
sold for export to Canada has the meaning assigned by the regulations. (vendre pour exportation au Canada)
213 Subsections 97.22(2) and (3) of the Act are replaced by the following:
Marginal note:Penalty or ascertained forfeiture
(2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice served under section 124 and any interest payable under subsection 124(6) is, from and after the time of service, a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount on or before the prescribed day or request a decision of the Minister of Public Safety and Emergency Preparedness under section 131 within 90 days after the time of service.
Marginal note:Amounts demanded
(3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7) is, from and after the time notice is served under subsection 131(2), a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded on or before the prescribed day or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.
214 The portion of subsection 97.34(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Collection action delayed
97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the 91st day after, in the case of an amount owed under this Act, the day on which notice is given to the debtor or, in the case of an amount demanded in a notice served under section 109.3 or 124 or subsection 131(2), the prescribed day:
215 Section 109.5 of the Act is replaced by the following:
Marginal note:Interest on penalties
109.5 A person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the penalty has been paid in full, calculated on the outstanding balance of the penalty.
216 Subsection 124(6) of the Act is replaced by the following:
Marginal note:Interest
(6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount is paid in full, calculated on the outstanding balance.
217 Subsection 133(7) of the Act is replaced by the following:
Marginal note:Interest
(7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full, calculated on the outstanding balance of the amount.
Coming into Force
Marginal note:Order in council
218 The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council.
DIVISION 192020, c. 1Canada–United States–Mexico Agreement Implementation Act
219 Section 16 of the Canada–United States–Mexico Agreement Implementation Act is replaced by the following:
Marginal note:Powers of Minister — Chapter 10 of Agreement
16 (1) The Minister, with the concurrence of the Minister of Finance, may
(a) appoint panellists in accordance with paragraphs 2 and 3 of Annex 10-B.1 of the Agreement;
(b) appoint a committee member in accordance with paragraph 1 of Annex 10-B.3 of the Agreement; and
(c) propose the names of individuals for a roster referred to in Annex 10-B.1 or 10-B.3 of the Agreement.
Marginal note:Powers of Minister — Chapter 31 of Agreement
(2) The Minister may
(a) appoint panellists in accordance with Article 31.9 of the Agreement;
(b) propose the names of individuals for a roster referred to in Article 31.8 of the Agreement; and
(c) propose the names of individuals for the lists referred to in Article 31-B.3 of Annex 31-B of the Agreement.
DIVISION 20Social Security Tribunal
2005, c. 34; 2013, c. 40, s. 205Department of Employment and Social Development Act
220 Section 45 of the Department of Employment and Social Development Act is amended by adding the following after subsection (5):
Marginal note:Completion of ongoing matters
(6) An individual who ceases to be a member for any reason other than removal may, at the request of the Chairperson, within 12 weeks after ceasing to be a member, carry out and complete any duties and functions that they would otherwise have had in connection with any matter that came before the Tribunal while they were still a member and in respect of which there was any proceeding in which they participated as a member. For that purpose, the person is deemed to be a part-time member.
221 The Act is amended by adding the following after section 45:
Marginal note:Chairperson
45.1 (1) The Chairperson
(a) must take any action that is necessary to ensure that the members of the Tribunal carry out their duties and functions efficiently and without undue delay;
(b) may issue guidelines in writing to members of the Tribunal and identify decisions of the Tribunal as jurisprudential guides, to assist members in carrying out their duties; and
(c) may designate, from among the full-time members of the Tribunal, coordinating members to assist the Vice-chairpersons.
Marginal note:Rules
(2) The Chairperson may, with the approval of the Minister, make rules respecting the procedure to be followed on applications made or appeals brought to the Tribunal.
Marginal note:Statutory Instruments Act
(3) Guidelines issued by the Chairperson under paragraph (1)(b) are not statutory instruments for the purposes of the Statutory Instruments Act.
222 The Act is amended by adding the following after section 50:
Marginal note:Competence and compellability
50.1 A member of the Tribunal is not competent or compellable to appear as a witness in any civil proceedings in respect of any matter coming to their knowledge in the course of the exercise of a power or in the performance of a duty or function of the Tribunal.
223 Subsection 52(2) of the French version of the Act is replaced by the following:
Marginal note:Délai supplémentaire
(2) La division générale peut proroger le délai pour interjeter appel; cependant, cet appel ne peut en aucun cas être interjeté plus d’un an suivant la date où l’appelant a reçu communication de la décision.
224 Section 53 of the Act is repealed.
225 Subsection 54(2) of the Act is replaced by the following:
Marginal note:Reasons
(2) The General Division may give a decision orally or in writing and must give reasons. Copies of the decision and reasons, written or, in the case of an oral decision and reasons, reduced to writing, must be sent to the appellant and the Minister or the Commission, as the case may be, and any other party.
226 Subsection 56(2) of the Act is repealed.
227 Section 57 of the Act is replaced by the following:
Marginal note:Appeal — time limit
57 (1) An application for leave to appeal must be made to the Appeal Division in the prescribed form and manner and within
(a) in the case of a decision made by the Employment Insurance Section, 30 days after the day on which the decision and reasons are communicated in writing to the appellant; and
(b) in the case of a decision made by the Income Security Section, 90 days after the day on which the decision and reasons are communicated in writing to the appellant.
Marginal note:Extension
(2) The Appeal Division may allow further time within which an application for leave to appeal is to be made, but in no case may an application be made more than one year after the day on which the decision and reasons are communicated in writing to the appellant.
228 (1) The portion of subsection 58(1) of the Act before paragraph (b) is replaced by the following:
Marginal note:Grounds of appeal — Employment Insurance Section
58 (1) The only grounds of appeal of a decision made by the Employment Insurance Section are that the Section
(a) failed to observe a principle of natural justice or otherwise acted beyond or refused to exercise its jurisdiction;
(2) Paragraphs 58(1)(b) and (c) of the English version of the Act are replaced by the following:
(b) erred in law in making its decision, whether or not the error appears on the face of the record; or
(c) based its decision on an erroneous finding of fact that it made in a perverse or capricious manner or without regard for the material before it.
(3) Subsections 58(3) to (5) of the Act are repealed.
229 The Act is amended by adding the following after section 58:
Marginal note:Leave to appeal — Income Security Section
58.1 Leave to appeal a decision made by the Income Security Section is to be granted if the application for leave to appeal
(a) raises an arguable case that the Section failed to observe a principle of natural justice or otherwise acted beyond or refused to exercise its jurisdiction;
(b) raises an arguable case that the Section erred in law, in fact or in mixed law and fact, in making its decision; or
(c) sets out evidence that was not presented to the Section.
Marginal note:Decision — leave to appeal
58.2 (1) The Appeal Division must either grant or refuse leave to appeal a decision made by the General Division.
Marginal note:Leave refused
(2) If the Appeal Division refuses leave, it must give its decision in writing, with reasons, and send copies of the decision and reasons to the appellant and any other party.
Marginal note:Leave granted
(3) If the Appeal Division grants leave, it must give its decision in writing and send copies of the decision to the appellant and any other party. At the request of the appellant or any other party made within 10 days after the day on which the decision is communicated to the appellant or other party, as the case may be, the Appeal Division must send written reasons for its decision to the appellant and any other party.
Marginal note:Judicial review
(4) The period within which to apply for judicial review with respect to a decision of the Appeal Division to grant leave is calculated from the day on which the decision is communicated to the appellant or other party, as the case may be, or the day on which the reasons are communicated to the appellant or other party, as the case may be, whichever is later.
Marginal note:Notice of appeal
(5) If leave to appeal is granted, the application for leave to appeal becomes the notice of appeal and is deemed to have been filed on the day on which the application for leave to appeal was filed.
Marginal note:Hearing de novo — Income Security Section
58.3 An appeal to the Appeal Division of a decision made by the Income Security Section is to be heard and determined as a new proceeding.
- Date modified: