85. Sections 211 to 213 of the Act are replaced by the following:

86. Subparagraph 214(5)(b)(ii) of the Act is replaced by the following:

87. Subsection 215(2) of the Act is replaced by the following:

• 88. (1) Subsection 216(1) of the Act is replaced by the following:

  Marginal note:Imposition of corporate income tax in offshore area

  • 216. (1) There shall be imposed, levied and collected under this Part in respect of the taxable income earned by, and the taxable capital of, a corporation in a taxation year in the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Nova Scotia Income Tax Act in respect of that taxable income and that taxable capital if the offshore area were in the Province.

• (2) Subsection 216(2) of the French version of the Act is replaced by the following:

  • Marginal note:Exception

    (2) Aucun impôt n’est institué sous le régime du paragraphe (1) sur le capital imposable, ou sur le revenu imposable gagné, au cours d’une année d’imposition dans la province, sous celui de la Loi néo-écossaise de l’impôt sur le revenu.

• (3) Subsections 216(3) and (4) of the Act are replaced by the following:

  • Marginal note:Application of Nova Scotia Income Tax Act

    (3) Subject to this Act and the regulations made under it, the Nova Scotia Income Tax Act and any regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing,

    • (a) a reference in that Act to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada;

    • (b) a reference in that Act to the Province is to be read as a reference to the offshore area; and

    • (c) a reference in that Act to the “Minister of Finance” is to be read as a reference to

      • (i) in relation to the remittance of any amount as or on account of tax payable under that Act, the Receiver General for Canada, and

      • (ii) in relation to any other matter, the Minister of National Revenue for Canada.

  • Marginal note:Nova Scotia regulations

    (3.1) The following regulations apply for the purposes of subsection (3):

    • (a) any regulations made under the Nova Scotia Income Tax Act; and

    • (b) any regulations made under an Act that was replaced by the Nova Scotia Income Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Nova Scotia Income Tax Act.

  • Marginal note:Determination of taxable income earned in offshore area

    (4) For the purposes of this section, the taxable income of a corporation earned in a taxation year in the offshore area or in the Province shall be determined in accordance with rules prescribed by regulations for the purposes of the definition “taxable income earned in the year in a province” in subsection 124(4) of the Income Tax Act, and “taxable capital” means taxable capital employed in Canada determined in accordance with Part I.3 of that Act.

89. Subsection 220(2) of the Act is replaced by the following:

90. Paragraph 221(a) of the Act is replaced by the following:

Marginal note:Replacement of references to “chairman”

• 91. (1) The English version of the Act is amended by replacing “chairman” with “chairperson” in the following provisions:

  • (a) subsection 25(4);

  • (b) subsection 37(1);

  • (c) subsection 47(3);

  • (d) subsections 141(4) and (5); and

  • (e) subsections 145(2) and (3).

• Marginal note:Replacement of references to “Chairman”

  (2) The English version of the Act is amended by replacing “Chairman” with “Chairperson” in the following provisions:

  • (a) subsection 10(2);

  • (b) subsection 11(3);

  • (c) subsections 12(1), (2) and (3);

  • (d) subsections 13(1), (2) and (4);

  • (e) section 14;

  • (f) subsection 15(1);

  • (g) subparagraph 22(b)(i); and

  • (h) paragraph 25(1)(a).

TRANSITIONAL PROVISIONS

Marginal note:Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act  — transitional regulations

• 92. (1) If any of the following documents are transmitted by the Minister of Natural Resources to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses during the 2nd session of the 41st Parliament, then on the day on which this section comes into force that document is deemed to be a regulation made under subsection 210.126(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and, despite section 9 of the Statutory Instruments Act, to have come into force on that day:

  • (a) a document entitled Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations; and

  • (b) a document entitled Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations.

• Marginal note:Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act  — transitional regulations

  (2) If a document entitled Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations is transmitted by the Minister of Natural Resources to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses during the 2nd session of the 41st Parliament, then on the day on which this section comes into force

  • (a) the document is deemed to be a regulation made under paragraph 210.001(3)(a) and subsection 210.126(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and, despite section 9 of the Statutory Instruments Act, to have come into force on that day; and

  • (b) the Nova Scotia Offshore Area Petroleum Diving Regulations are repealed.

• Marginal note:Approval of provincial ministers

  (3) The documents are to be transmitted to the Speaker of the Senate and to the Speaker of the House of Commons only if the Minister of Natural Resources is satisfied that, in the case of those referred to in paragraphs (1)(a) and (b), the minister of the government of Nova Scotia who is responsible for occupational health and safety has approved them and, in the case of the document entitled Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations, that provincial minister and the minister of the government of Nova Scotia who is responsible for the management of offshore petroleum resources, have approved it.

• Marginal note:Copies to Clerk

  (4) The Minister of Natural Resources shall, within seven days after the coming into force of this section, transmit to the Clerk of the Privy Council copies of each document referred to in subsections (1) and (2) that the Minister of Natural Resources transmitted to the Speaker of the Senate and to the Speaker of the House of Commons. Section 5 of the Statutory Instruments Act is deemed to have been complied with in respect of a document referred in subsection (1) or (2) on the day on which that document is transmitted to the Clerk.

• Marginal note:Repeal

  (5) Unless repealed on an earlier date, the Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations and the Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of five years after the day on which this section comes into force.

Marginal note:Chief Safety Officer powers

• 93. (1) The Chief Safety Officer may, on application, grant an exemption in respect of a workplace, or grant an exemption to an operator in respect of passengers being transported on a passenger craft to or from any of its workplaces, for a specified time and subject to specified conditions, from any requirement in respect of equipment, methods, measures or standards that is set out in the Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations or the Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations, if he or she is satisfied that the health and safety of employees at the workplace or passengers on the passenger craft, as the case may be, will be maintained without compliance with the requirement.

• Marginal note:No contravention

  (2) The regulations are not considered to be contravened if there is compliance with an exemption under subsection (1).

• Marginal note:Application

  (3) The application shall

  • (a) be in a form acceptable to the Chief Safety Officer;

  • (b) include information with respect to the consequences to health and safety that might reasonably be anticipated if the exemption is granted; and

  • (c) be accompanied by technical information sufficient to enable the Chief Safety Officer to make a decision on the application.

• Marginal note:Public notice

  (4) On receipt of the application, the Chief Safety Officer shall make it available to the public in a manner that he or she considers advisable, together with a notice that submissions may be made to him or her for a period of 30 days — or any shorter period that he or she fixes with the agreement of the applicable workplace committee — after the day on which the application has been made available.

• Marginal note:Notice at workplace, etc.

  (5) If the application is made in respect of an existing workplace, the applicant shall give a copy of the application to the operator. An operator shall, immediately after it receives or makes an application relating to an existing workplace or to a passenger craft

  • (a) post a copy of it in printed form in a prominent place at the applicable workplace; and

  • (b) provide a copy to any committee established for that workplace and to any union representing employees within the offshore area.

• Marginal note:Decision

  (6) The Chief Safety Officer shall, as soon as possible after the end of the period referred to in subsection (4), give to the applicant and the operator a copy of the decision made on the application, and make the decision available to the public in a manner that he or she considers advisable.

• Marginal note:Reconsideration of decision

  (7) The Chief Safety Officer may, on his or her own initiative or on application by the applicant for the exemption under subsection (1), reconsider, confirm, vary, revoke or suspend a decision made on the application at any time if information is made available that, had it been known when the decision was made, would reasonably be expected to have resulted in a different decision from the one made at that time. In that case, subsections (1) to (6) apply with the necessary modifications.

• Marginal note:Same meaning

  (8) Words and expressions used in this section have the same meaning as in subsection 210.001(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act.