An Act to implement certain provisions of the budget tabled in Parliament on March 23, 2004 (S.C. 2004, c. 22)
Full Document:
Assented to 2004-05-14
21. Subsection 81(1) of the Act is amended by striking out the word “or” at the end of paragraph (c), by adding the word “or” at the end of paragraph (d) and by adding the following after paragraph (d):
(e) a person who made a request under section 70.1, a child of that person or, in relation to that child, a person or agency referred to in section 75 is dissatisfied with any decision made under section 70.1,
22. Subsection 89(1) of the Act is amended by adding the following after paragraph (b):
(b.1) prescribing the time and manner for making requests for reinstatement of a disability pension under section 70.1, and the information and evidence to be furnished in connection with requests;
(b.2) prescribing the information and evidence to be furnished in connection with the reinstatement of disabled contributor's child benefits under section 70.1;
Transitional
Marginal note:Application
23. Section 70.1 of the Canada Pension Plan, as enacted by section 20 of this Act, does not apply in respect of persons who, before the coming into force of section 20 of this Act, have ceased to receive a disability pension because they have returned to work.
Coming into Force
Marginal note:Subsection 114(2) of the Canada Pension Plan does not apply
24. (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Part.
Marginal note:Order
(2) This Part comes into force, in accord¡ance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.
PART 51996, c. 23AMENDMENTS TO THE EMPLOYMENT INSURANCE ACT
25. The Employment Insurance Act is amended by adding the following after section 66.2:
Marginal note:Premium rate for 2005
66.3 Notwithstanding section 66, the premium rate for the year 2005 is the rate set for the year by the Governor in Council on the recommendation of the Minister and the Minister of Finance.
Marginal note:2003, c. 15, s. 21
26. Section 67 of the Act is replaced by the following:
Marginal note:Employee's premium
67. Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66, 66.1, 66.2 or 66.3, as the case may be.
27. The Act is amended by adding the following after section 82:
Marginal note:Succession of employers
82.1 If, in a year after 2003, one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement of the former employer or by operation of law — of all or part of an undertaking or business of the former employer, the successor employer may, for the application of section 82, take into account the amounts deducted, remitted or paid under this Act by the former employer in respect of the year in relation to the employment of the employee as if they had been deducted, remitted or paid by the successor employer. If the employer takes those amounts into account with respect to the employer's premium, the employer shall also take them into account with respect to the employee's premium.
PART 61993, c. 14; 2001, c. 22, s. 2AMENDMENT TO THE FARM CREDIT CANADA ACT
Marginal note:2003, c. 15, s. 42
28. Subsection 11(1) of the Farm Credit Canada Act is replaced by the following:
Marginal note:Capital payments
11. (1) At the request of the Corporation, the Minister of Finance may, with the approval of the Governor in Council, pay to the Corporation, out of the Consolidated Revenue Fund, amounts not exceeding in the aggregate one billion, two hundred and fifty million dollars, or such greater aggregate amount as may be authorized from time to time under an appropriation Act.
PART 7GOODS AND SERVICES TAX AND HARMONIZED SALES TAX REBATE FOR MUNICIPALITIES
R.S., c. E15Excise Tax Act
29. (1) Subsection 123(1) of the Excise Tax Act is amended by adding the following in alphabetical order:
“designated municipal property”
« bien municipal désigné »
“designated municipal property” means property
(a) that is property of a person who is at any time designated to be a municipality for the purposes of section 259,
(b) that the person intended at that time to consume, use or supply in the course of activities specified in the designation and otherwise than exclusively in the course of activities that are not activities specified in the designation, and
(c) in respect of which, or in respect of an improvement to which, an amount included in “the total tax charged in respect of the property or service” under paragraph (a) of the definition “noncreditable tax charged” in subsection 259(1) is
(i) an amount of tax in respect of a supply made to, or the importation or bringing into a participating province of the property or an improvement to it by, the person at that time,
(ii) an amount deemed to have been paid or collected at that time by the person,
(iii) an amount required to be added under subsection 129(7) in determining the person's net tax as a result of a branch or division of the person becoming a small supplier division at that time, or
(iv) an amount required to be added under paragraph 171(4)(b) in determining the person's net tax as a result of the person ceasing at that time to be a registrant;
(2) Subsection (1) is deemed to have come into force on February 1, 2004.
30. (1) The Act is amended by adding the following after section 141. 1:
Marginal note:Sale of personal property of a municipality
141.2 (1) Despite section 141.1, for the purposes of this Part, a supply (other than an exempt supply) made by way of sale of personal property of a municipality is deemed to have been made in the course of its commercial activities.
Marginal note:Sale of personal property of a designated municipality
(2) Despite section 141.1, for the purposes of this Part, a supply (other than an exempt supply) made by way of sale of personal property of a person designated to be a municipality for the purposes of section 259 is deemed to have been made in the course of its commercial activities if the property is designated municipal property of the person.
(2) Subsection (1) applies to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but does not apply to any supply made under an agreement in writing entered into before March 10, 2004.
Marginal note:1990, c. 45, s. 12(1)
31. (1) Section 166 of the Act is replaced by the following:
Marginal note:Supply by small supplier not a registrant
166. If a person makes a taxable supply and the consideration or a part of it for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part, as the case may be, shall not be included in calculating the tax payable in respect of the supply except if the supply is
(a) a supply by way of sale of real property;
(b) a supply by way of sale of personal property by a municipality that is capital property of the municipality; or
(c) a supply by way of sale of designated municipal property of a person designated to be a municipality for the purposes of section 259 that is capital property of the person.
(2) Subsection (1) applies to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but does not apply to any supply made under an agreement in writing entered into before March 10, 2004.
32. (1) The Act is amended by adding the following after section 198:
Marginal note:Basic tax content of property of a municipality
198.1 (1) In the case of property of a municipality that is not a listed financial institution, the basic tax content of the property at any time after January 30, 2004 shall be determined by applying the following rules:
(a) in determining the value of A in paragraph (a) of the definition “basic tax content” in subsection 123(1), an amount of tax described by any of subparagraphs (i) to (v) of the description of A may be included only if the tax
(i) became payable, or would have become payable in the absence of the circumstances described in subparagraph (iii) or (iv) of that description, after January 2004 under subsection 165(1) or section 212 or 218 in respect of the property, or
(ii) was payable, or would have been payable in the absence of the circumstances described in subparagraph (iii) or (iv) of that description, under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 in respect of the property;
(b) in determining the value of B in paragraph (a) of the definition “basic tax content” in subsection 123(1), any reference in the description of B to tax referred to in a subparagraph of the description of A shall be read to include an amount of tax only if the tax is included in the determination of the value of A in accordance with paragraph (a) of this subsection;
(c) in determining the value of J in paragraph (b) of the definition “basic tax content” in subsection 123(1),
(i) paragraphs (a) and (b) of this subsection shall be applied in determining the basic tax content referred to in subparagraph (i) of the description of J, and
(ii) an amount of tax described by any of subparagraphs (iii) to (vi) of the description of J may be included only if the tax
(A) became payable, or would have become payable in the absence of the circumstances described in subparagraph (iv) or (v) of that description, after January 2004 under subsection 165(1) or section 212 or 218 in respect of the improvements to the property, or
(B) was payable, or would have been payable in the absence of the circumstances described in subparagraph (iv) or (v) of that description, under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 in respect of improvements to the property; and
(d) in determining the value of K in paragraph (b) of the definition “basic tax content” in subsection 123(1), any reference in the description of K to tax referred to in a subparagraph of the description of J shall be read to include an amount of tax only if the tax is included in the determination of the value of J in accordance with paragraph (c) of this subsection.
Marginal note:Application to designated municipality
(2) In subsection (1), “municipality” includes a person designated to be a municipality for the purposes of section 259 and, in the case of a person so designated, “property” means property that, on January 31, 2004, was property of the person and was consumed, used or supplied by the person otherwise than exclusively in the course of activities that are not activities specified in the designation.
(2) Subsection (1) is deemed to have come into force on January 31, 2004.
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