Keeping Canada’s Economy and Jobs Growing Act (S.C. 2011, c. 24)
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Assented to 2011-12-15
SOR/2005–151Canada Education Savings Regulations
102. (1) Subparagraph 16(1)(a)(ii) of the Canada Education Savings Regulations is replaced by the following:
(ii) a parent of a beneficiary under the receiving RESP was a parent of an individual who was, immediately before the transfer, a beneficiary under the transferring RESP and
(A) the receiving RESP is an RESP that allows more than one beneficiary at any one time, or
(B) in any other case, the beneficiary under the receiving RESP had not attained 21 years of age at the time the receiving RESP was entered into;
(2) Subsection (1) applies in respect of property transferred after 2010.
Coordinating Amendment
Marginal note:Bill C-10
103. If Bill C-10, introduced in the 1st session of the 41st Parliament and entitled the Safe Streets and Communities Act, receives royal assent, then, on the first day on which both section 116 of that Act and subsection 52(2) of this Act are in force,
(a) paragraph (a) of the definition “ineligible individual” in subsection 149.1(1) of the Income Tax Act is replaced by the following:
(a) convicted of a relevant criminal offence unless it is a conviction for which
(i) a pardon has been granted and the pardon has not been revoked or ceased to have effect, or
(ii) a record suspension has been ordered under the Criminal Records Act and the record suspension has not been revoked or ceased to have effect,
(b) section 149.1 of the Income Tax Act is amended by adding the following after subsection (1):
Marginal note:Deeming rule — Safe Streets and Communities Act
(1.01) In this section, a reference to a record suspension is deemed also to be a reference to a pardon that is granted or issued under the Criminal Records Act.
PART 22006, c. 13SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006
Amendments to the Act
Marginal note:2010, c. 12, s. 99
104. Subsection 12(1) of the Softwood Lumber Products Export Charge Act, 2006 is replaced by the following:
Marginal note:Export from a region
12. (1) If a softwood lumber product is exported from a region in a particular month, the amount of the charge in respect of that export is the amount calculated by applying the rate applicable for the month under this Act to the export price of the product as determined in accordance with section 13.
105. The Act is amended by adding the following after section 12.1:
Marginal note:Higher rate — Ontario and Quebec
12.2 The rate of charge applicable in respect of an export of a softwood lumber product from Ontario or Quebec on or after the day on which this section comes into force is equal to the sum of the rate of charge otherwise applicable under this Act and
(a) 0.1%, in the case of an export from Ontario; or
(b) 2.6%, in the case of an export from Quebec.
Marginal note:2010, c. 12, s. 101
106. Subsection 14(1.1) of the Act is replaced by the following:
Marginal note:Surge mechanism if certain provisions apply
(1.1) If the rate of charge provided for by section 12.1 or 12.2 applies in respect of an export, the increase under subsection (1) in respect of that export is to be calculated as if the rate had not applied and the rate provided for by subsection 12(3) or (4) had applied.
107. Subsection 17(1) of the Act is replaced by the following:
Marginal note:Exempt exports
17. (1) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt the export of softwood lumber products from a region from
(a) the charge referred to in section 10; or
(b) the application of any part of a rate of charge that is higher than the rate of charge provided for by subsection 12(3) or (4).
Marginal note:2010, c. 12, s. 102
108. (1) Subsection 40(3.1) of the Act is replaced by the following:
Marginal note:Refund calculated without regard to certain provisions
(3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to sections 12.1 and 12.2.
(2) Subsection 40(5) of the Act is replaced by the following:
Marginal note:Application for refund
(5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person.
109. Section 41 of the Act is amended by adding the following after subsection (3):
Marginal note:Extension
(3.1) Despite subsection (3), the Minister may at any time extend, in writing, the time for filing an application for a refund for the payment of the increase of the amount of the charge referred to in subsection 14(1).
Coming into Force
Marginal note:March 1, 2011
110. This Part is deemed to have come into force on March 1, 2011.
PART 3CUSTOMS TARIFF SIMPLIFICATION
1997, c. 36Customs Tariff
Marginal note:2010, c. 4, s. 31
111. Section 5 of the Customs Tariff is replaced by the following:
Marginal note:Goods imported from certain countries
5. For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country:
- a NAFTA country
- Chile
- Colombia
- Costa Rica
- Iceland
- Liechtenstein
- Norway
- Peru
- Switzerland
112. Section 13 of the Act is replaced by the following:
Marginal note:Amendment — List of Tariff Provisions
13. The Minister may, by order, amend the List of Tariff Provisions to change a tariff item number or a description of goods in a tariff item, or to add, repeal or replace a tariff item, if the amendment does not affect the rate of customs duty applicable to those goods.
113. (1) The portion of subsection 14(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Reciprocal reductions
(2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,
Marginal note:2010, c. 4, s. 32
(2) Paragraph 14(2)(c) of the Act is replaced by the following:
(c) by way of compensation for any action taken under any of the following provisions:
(i) subsection 55(1),
(ii) section 60,
(iii) subsection 63(1),
(iv) subsection 69(2),
(v) subsection 70(2),
(vi) subsection 71(2),
(vii) subsection 71.01(1),
(viii) subsection 71.1(2),
(ix) subsection 71.5(1),
(x) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.
114. Subsection 15(1) of the Act is replaced by the following:
Marginal note:List of Countries
15. (1) The Minister may, by order, amend the List of Countries to reflect a change in the name of a country set out in that List.
Marginal note:2010, c. 4, s. 33
115. Paragraph 24(1)(b) of the Act is replaced by the following:
(b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions:
(i) paragraph 31(1)(a),
(ii) paragraph 34(1)(a),
(iii) paragraph 38(1)(a),
(iv) paragraph 42(1)(a),
(v) subsection 45(13),
(vi) section 48,
(vii) subsection 49.01(8),
(viii) section 49.2,
(ix) subsection 49.5(8).
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