SHORT TITLE

Marginal note:Short title

1. This Act may be cited as the Economic Action Plan 2014 Act, No. 1.

PART 1AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION

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

2. Subsection 56(1) of the Income Tax Act is amended by striking out “and” at the end of paragraph (z.2), by adding “and” at the end of paragraph (z.3) and by adding the following after paragraph (z.3):

3. Section 60 of the Act is amended by striking out “and” at the end of paragraph (y), by adding “and” at the end of paragraph (z) and by adding the following after paragraph (z):

• 4. (1) The portion of subsection 81(4) of the Act after subparagraph (b)(ii) is replaced by the following:

  there shall not be included in computing the individual’s income derived from the performance of those duties the lesser of $1,000 and the total of those amounts, unless the individual makes a claim under section 118.06 or 118.07 for the year.

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 5. (1) The portion of subparagraph 110.1(1)(d)(iii) of the Act before clause (A) is replaced by the following:

  • (iii) the gift was made by the corporation in the year or in any of the 10 preceding taxation years to

• (2) Subsection (1) applies to gifts made after February 10, 2014.

• 6. (1) Paragraph (a) of the description of B in subsection 118.01(2) of the Act is replaced by the following:

  • (a) $15,000, and

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• (3) Subsection 117.1(1) of the Act does not apply in respect of subsection 118.01(2) of the Act for the 2014 taxation year.

• 7. (1) Subsections 118.06(1) and (2) of the Act are replaced by the following:

  Definition of “eligible volunteer firefighting services”

  • 118.06 (1) In this section and section 118.07, “eligible volunteer firefighting services” means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires, but does not include services provided to a particular fire department if the individual provides firefighting services to the department otherwise than as a volunteer.

  • Marginal note:Volunteer firefighter tax credit

    (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible volunteer firefighting services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual

    • (a) performs in the year not less than 200 hours of service each of which is an hour of

      • (i) eligible volunteer firefighting service for a fire department, or

      • (ii) eligible search and rescue volunteer service for an eligible search and rescue organization; and

    • (b) provides the certificates referred to in subsections (3) and 118.07(3) as and when requested by the Minister.

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 8. (1) The Act is amended by adding the following after section 118.06:

  Marginal note:Definitions

  • 118.07 (1) The following definitions apply in this section and section 118.06.

    “eligible search and rescue organization”

    « organisme admissible de recherche et sauvetage »

    “eligible search and rescue organization” means a search and rescue organization

    • (a) that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association or the Canadian Coast Guard Auxiliary; or

    • (b) whose status as a search and rescue organization is recognized by a provincial, municipal or public authority.

    “eligible search and rescue volunteer services”

    « services admissibles de volontaire en recherche et sauvetage »

    “eligible search and rescue volunteer services” means services, other than eligible volunteer firefighting services, provided by an individual in the individual’s capacity as a volunteer to an eligible search and rescue organization that consist primarily of responding to and being on call for search and rescue and related emergency calls, attending meetings held by the organization and participating in required training related to search and rescue services, but does not include services provided to an organization if the individual provides search and rescue services to the organization otherwise than as a volunteer.

  • Marginal note:Search and rescue volunteer tax credit

    (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible search and rescue volunteer services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual

    • (a) performs in the year not less than 200 hours of service each of which is an hour of

      • (i) eligible search and rescue volunteer service for an eligible search and rescue organization, or

      • (ii) eligible volunteer firefighting services for a fire department;

    • (b) provides the certificates referred to in subsections (3) and 118.06(3) as and when requested by the Minister; and

    • (c) has not deducted an amount under section 118.06 for the year.

  • Marginal note:Certificate

    (3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the team president, or other individual who fulfils a similar role, of each eligible search and rescue organization to which the individual provided eligible search and rescue volunteer services for the year, attesting to the number of hours of eligible search and rescue volunteer services performed in the year by the individual for the particular organization.

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 9. (1) The portion of paragraph (c) of the definition “total ecological gifts” in subsection 118.1(1) of the Act before subparagraph (i) is replaced by the following:

  • (c) the gift was made by the individual in the year or in any of the 10 preceding taxation years to

• (2) Subsection (1) applies to gifts made after February 10, 2014.

• 10. (1) The portion of paragraph 118.2(2)(l) of the Act before subparagraph (i) is replaced by the following:

  • (l) on behalf of the patient who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the patient’s arms or legs,

• (2) Subsection 118.2(2) of the Act is amended by adding the following after paragraph (l.91):

  • (l.92) as remuneration for the design of an individualized therapy plan for the patient because of the patient’s severe and prolonged impairment, if

    • (i) because of the patient’s impairment, an amount would be, if this Act were read without reference to paragraph 118.3(1)(c), deductible under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year in which the remuneration is paid,

    • (ii) the plan is required to access public funding for specialized therapy or is prescribed by

      • (A) a medical doctor or a psychologist, in the case of mental impairment, or

      • (B) a medical doctor or an occupational therapist, in the case of a physical impairment,

    • (iii) the therapy set out in the plan is prescribed by and, if undertaken, administered under the general supervision of

      • (A) a medical doctor or a psychologist, in the case of mental impairment, or

      • (B) a medical doctor or an occupational therapist, in the case of a physical impairment, and

    • (iv) the payment is made to a person ordinarily engaged in a business that includes the design of such plans for individuals who are not related to the payee;

• (3) Subsections (1) and (2) apply in respect of expenses incurred after 2013.

• 11. (1) Paragraph 118.3(2)(d) of the Act is replaced by the following:

  • (d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.07 and 118.7).

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 12. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following:

  C

  is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.07, 118.3 and 118.7);

• (2) Paragraph 118.61(2)(b) of the Act is replaced by the following:

  • (b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.07, 118.3 and 118.7).

• (3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years.

• 13. (1) Paragraph (a) of the description of C in section 118.8 of the Act is replaced by the following:

  • (a) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under subsection 118(1) because of paragraph (c) of the description of B in that subsection, under subsection 118(10) or under any of sections 118.01 to 118.07, 118.3, 118.61 and 118.7)

• (2) Subparagraph (b)(ii) of the description of C in section 118.8 of the Act is replaced by the following:

  • (ii) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.07, 118.3, 118.61 and 118.7).

• (3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years.

• 14. (1) The description of B in paragraph 118.81(a) of the Act is replaced by the following:

  B

  is the amount that would be the person’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.07, 118.3, 118.61 and 118.7), and

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 15. (1) Section 118.92 of the Act is replaced by the following:

  Marginal note:Ordering of credits

  118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 16. (1) Section 118.94 of the Act is replaced by the following:

  Marginal note:Tax payable by non-residents (credits restricted)

  118.94 Sections 118 to 118.07 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 17. (1) The portion of subsection 122.5(3) of the Act before the formula is replaced by the following:

  • Marginal note:Deemed payment on account of tax

    (3) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid during the specified month on account of their tax payable under this Part for the taxation year an amount equal to ¼ of the amount, if any, determined by the formula

• (2) Subsection 122.5(5) of the Act is replaced by the following:

  • Marginal note:Only one eligible individual

    (5) If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month.

• (3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years.

• 18. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following:

  • (a) that is a Canadian exploration expense incurred by a corporation after March 2014 and before 2016 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2016) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1),

• (2) Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following:

  • (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2014 and before April 2015, and

  • (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2014 and before April 2015;

• (3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2014.

• 19. (1) Paragraph 127.531(a) of the Act is replaced by the following:

  • (a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.07, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 20. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following:

  • (A) under any of sections 118 to 118.07, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9,

• (2) Subsection (1) applies to the 2014 and subsequent taxation years.

• 21. (1) Subsection 149.1(4.1) of the 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) of a registered charity, if it accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.

• (2) Subsection 149.1(4.2) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):

  • (d) if the association accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.

• (3) Subsection 149.1(25) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):

  • (c) the charity or association has accepted a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.

• (4) Subsections (1) to (3) apply in respect of gifts accepted after February 10, 2014.

• 22. (1) Subsection 152(1.2) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

  • (d) if the Minister determines the amount deemed by subsection 122.5(3) to have been paid by an individual for a taxation year to be nil, subsection (2) does not apply to the determination unless the individual requests a notice of determination from the Minister.

• (2) Subsection 152(10) of the Act is replaced by the following:

  • Marginal note:Tax deemed not assessed

    (10) Notwithstanding any other provision of this section, an amount of tax is deemed, for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 7 of the Federal-Provincial Fiscal Arrangements Act, not to have been assessed under this Act until

    • (a) the end of the period during which the security is accepted by the Minister, if adequate security for the tax is accepted by the Minister under subsection 220(4.5) or (4.6); or

    • (b) the amount is collected by the Minister, if information relevant to the assessment of the amount was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance.

• (3) Subsection (1) applies to the 2014 and subsequent taxation years.

23. Paragraph 153(1)(s) of the Act is replaced by the following:

• 24. (1) The portion of subsection 204.81(8.3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Transitional rules

    (8.3) If a registered labour-sponsored venture capital corporation notifies the Minister in writing of its intent to revoke its registration under this Part, the following rules apply:

• (2) Subsection (1) is deemed to have come into force on November 27, 2013.

• 25. (1) Paragraph 204.85(3)(d) of the Act is amended by striking out “or” at the end of subparagraph (iv), by adding “or” at the end of subparagraph (v) and by adding the following after subparagraph (v):

  • (vi) immediately before the amalgamation or merger, one or more of the predecessor corporations is a corporation that has given notification under subsection 204.81(8.3) and one or more of the predecessor corporations is a registered labour-sponsored venture capital corporation that has not given notification under that subsection;

• (2) Subsection (1) is deemed to have come into force on November 27, 2013.

26. Subsection 212(1) of the Act is amended by striking out “or” at the end of paragraph (v), by adding “or” at the end of paragraph (w) and by adding the following after paragraph (w):

27. The portion of subsection 238(1) of the Act before paragraph (a) is replaced by the following:

• 28. (1) Paragraph 241(4)(d) of the Act is amended by striking out “or” at the end of subparagraph (xiii), by adding “or” at the end of subparagraph (xiv) and by adding the following after subparagraph (xiv):

  • (xv) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;

• (2) Subsection 241(4) of the Act is amended by striking out “or” at the end of paragraph (p) and by adding the following after paragraph (q):

  • (r) provide taxpayer information to a person who has  —  under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compli­ance  —  entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract; or

  • (s) provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information

    • (i) can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and

    • (ii) does not directly or indirectly reveal the identity of a client (as defined in section 244.1).

• (3) Section 241 of the Act is amended by adding the following after subsection (9.4):

  • Marginal note:Serious offences

    (9.5) An official may provide to a law enforcement officer of an appropriate police organization

    • (a) taxpayer information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be

      • (i) an offence under any of

        • (A) section 3 of the Corruption of Foreign Public Officials Act,

        • (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,

        • (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and

        • (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,

      • (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or

      • (iii) an offence

        • (A) that is punishable by a minimum term of imprisonment,

        • (B) for which the maximum term of imprisonment is 14 years or life, or

        • (C) for which the maximum term of imprisonment is 10 years and that

          • (I) resulted in bodily harm,

          • (II) involved the import, export, trafficking or production of drugs, or

          • (III) involved the use of a weapon; and

    • (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.

• 29. (1) The Act is amended by adding the following after Part XV:

  PART XV.1REPORTING OF ELECTRONIC FUNDS TRANSFER

  Marginal note:Definitions

  244.1 The following definitions apply in this Part.

  “cash”

  « espèces »

  “cash” means coins referred to in section 7 of the Currency Act, notes issued by the Bank of Canada pursuant to the Bank of Canada Act that are intended for circulation in Canada or coins or bank notes of countries other than Canada.

  “casino”

  « casino »

  “casino” means an entity that is licensed, registered, permitted or otherwise authorized to do business under any of paragraphs 207(1)(a) to (g) of the Criminal Code and that conducts its business activities in a permanent establishment

  • (a) that the entity holds out to be a casino and in which roulette or card games are carried on; or

  • (b) where there is a slot machine, which, for the purposes of this definition, does not include a video lottery terminal.

  A casino does not include an entity that is a registered charity and is licensed, registered, permitted or otherwise authorized to carry on business temporarily for charitable purposes, if the business is carried out in the establishment of the casino for not more than two consecutive days at a time under the supervision of the casino.

  “client”

  « client »

  “client” means a particular entity that engages in a financial transaction or activity with a reporting entity and includes an entity on whose behalf the particular entity is acting.

  “credit union central”

  « centrale de caisses de crédit »

  “credit union central” means a central cooperative credit society, as defined in section 2 of the Cooperative Credit Associations Act, or a credit union central or a federation of credit unions or caisses populaires that is regulated by a provincial Act other than one enacted by the legislature of Quebec.

  “electronic funds transfer”

  « télévirement »

  “electronic funds transfer” means the transmission  —  through any electronic, magnetic or optical device, telephone instrument or computer  —  of instructions for the transfer of funds, other than the transfer of funds within Canada. In the case of Society for Worldwide Interbank Financial Telecommunication messages, only SWIFT MT 103 messages are included.

  “entity”

  « entité »

  “entity” means an individual, a body corporate, a partnership, a fund or an unincorporated association or organization.

  “funds”

  « fonds »

  “funds” means cash, currency or securities, or negotiable instruments or other financial instruments, in any form, that indicate an entity’s title or interest, or for civil law a right, in them.

  “money services business”

  « entreprise de transfert de fonds ou de vente de titres négociables »

  “money services business” means an entity engaged in the business of foreign exchange dealing, of remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network, or of issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity.

  “reporting entity”

  « entité déclarante »

  “reporting entity” means an entity that is

  • (a) an authorized foreign bank within the meaning of section 2 of the Bank Act in respect of its business in Canada, or a bank to which that Act applies;

  • (b) a cooperative credit society, savings and credit union or caisse populaire regulated by a provincial Act;

  • (c) a financial services cooperative regulated by An Act respecting financial services cooperatives, R.S.Q., c. C-67.3, or An Act respecting the Mouvement Desjardins, S.Q. 2000, c. 77;

  • (d) an association regulated by the Cooperative Credit Associations Act;

  • (e) a company to which the Trust and Loan Companies Act applies;

  • (f) a trust company regulated by a provincial Act;

  • (g) a loan company regulated by a provincial Act;

  • (h) a money services business;

  • (i) a casino, including a casino owned or controlled by Her Majesty;

  • (j) a department or an agent of Her Majesty in right of Canada or of a province that is engaged in the business of accepting deposit liabilities in the course of providing financial services to the public; or

  • (k) a credit union central in respect of financial services it offers to an entity, other than an entity that is referred to in any of paragraphs (a) to (g) and (j) and is a member of that credit union central.

  Marginal note:Electronic funds transfer

  • 244.2 (1) Every reporting entity shall file with the Minister an information return in prescribed form in respect of

    • (a) the sending out of Canada, at the request of a client, of an electronic funds transfer of $10,000 or more in the course of a single transaction; or

    • (b) the receipt from outside Canada of an electronic funds transfer, sent at the request of a client, of $10,000 or more in the course of a single transaction.

  • Marginal note:Transfer within Canada

    (2) For greater certainty and subject to subsection (3), subsection (1) does not apply to a reporting entity in respect of an electronic funds transfer if the entity

    • (a) sends the transfer to an entity in Canada, even if the final recipient is outside Canada; or

    • (b) receives the transfer from an entity in Canada, even if the initial sender is outside Canada.

  • Marginal note:Intermediary

    (3) Subsection (1) applies to a reporting entity in respect of an electronic funds transfer if the entity

    • (a) orders another reporting entity to send, at the request of a client, the transfer out of Canada, unless it provides the other reporting entity with the name and address of the client; or

    • (b) receives the transfer for a beneficiary in Canada from another reporting entity in circumstances where the initial sender is outside Canada, unless the transfer contains the name and address of the beneficiary.

  • Marginal note:Transfer conducted by agent

    (4) If a particular reporting entity is an agent of or is authorized to act on behalf of another reporting entity in respect of an electronic funds transfer, subsection (1) applies, in respect of the transfer, to the other reporting entity and not to the particular reporting entity.

  Marginal note:Casino

  244.3 An electronic funds transfer in respect of which subsection 244.2(1) applies that occurs in the course of a business, temporarily conducted for charitable purposes in the establishment of a casino by a registered charity carried on for not more than two consecutive days at a time under the supervision of the casino, shall be reported by the supervising casino.

  Marginal note:Single transaction

  • 244.4 (1) For the purposes of this Part, two or more electronic funds transfers of less than $10,000 each that are made within 24 consecutive hours and that total $10,000 or more are considered to be made in the course of a single transaction of $10,000 or more if

    • (a) an individual, other than a trust, who is a reporting entity knows that the transfers are conducted by, or on behalf of, the same entity; and

    • (b) an employee of a reporting entity, other than an entity described in paragraph (a), knows that the transfers are conducted by, or on behalf of, the same entity.

  • Marginal note:Exception

    (2) For greater certainty, subsection (1) does not apply in respect of an electronic funds transfer sent to two or more beneficiaries if the transfer is requested by

    • (a) an administrator of a pension fund that is regulated by or under an Act of Parliament or of the legislature of a province;

    • (b) a department or agent of Her Majesty in right of Canada or of a province;

    • (c) an incorporated city, town, village, metropolitan authority, township, district, county, rural municipality or other incorporated municipal body or an agent of any of them;

    • (d) an organization that operates a public hospital and that is designated by the Minister as a hospital authority under the Excise Tax Act, or an agent of such an organization; or

    • (e) a corporation that has minimum net assets of $75 million on its last audited balance sheet, whose shares are traded on a Canadian stock exchange or a designated stock exchange and that operates in a country that is a member of the Financial Action Task Force on Money Laundering established in 1989.

  Marginal note:Foreign currency

  244.5 If an electronic funds transfer is carried out by a reporting entity in a foreign currency, the amount of the transfer is to be converted into Canadian dollars using

  • (a) the official conversion rate of the Bank of Canada for the currency published in the Bank of Canada’s Daily Memorandum of Exchange Rates that is in effect at the time of the transfer; or

  • (b) if no official conversion rate is set out in that publication for the currency, the conversion rate that the entity would use for the currency in the normal course of business at the time of the transfer.

  Marginal note:Filing of return

  244.6 An information return in respect of an electronic funds transfer that is required to be filed by a reporting entity under this Part shall be filed

  • (a) not later than five working days after the day of the transfer; and

  • (b) using electronic media, in the manner specified by the Minister, if the entity has the technical capabilities to do so.

  Marginal note:Record keeping

  • 244.7 (1) Every reporting entity that is required to file an information return under this Part shall keep such records as will enable the Minister to determine whether the entity has complied with its duties and obligations under this Part.

  • Marginal note:Form of records

    (2) A record that is required to be kept under this Part may be kept in machine-readable or electronic form if a paper copy can be readily produced from it.

  • Marginal note:Retention of records

    (3) A reporting entity that is required to keep records under this Part in respect of an electronic funds transfer shall retain those records for a period of at least five years from the day of the transfer.

• (2) Subsection (1) applies in respect of electronic funds transfers made after 2014.

• (3) If subsection 256(3) comes into force, then on the later of January 1, 2015 and the day on which that subsection comes into force, the definition “casino” in section 244.1 of the Act, as enacted by subsection (1), is replaced by the following:

  “casino”

  « casino »

  “casino” means

  • (a) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code,

    • (i) in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, or

    • (ii) in any other permanent establishment, conducts and manages games that are operated on or through a slot machine, as defined in subsection 198(3) of that Act, or any other similar electronic gaming device, if there are more than 50 of those machines or other devices in the establishment;

  • (b) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital network, except if the network is an internal network within an establishment referred to in subparagraph (a)(ii);

  • (c) an organization that, in accordance with paragraph 207(1)(b) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, unless the organization is a registered charity and the lottery scheme is conducted or managed for a period of not more than two consecutive days at a time; and

  • (d) the board of a fair or of an exhibition, or the operator of a concession leased by such a board, that, in accordance with paragraph 207(1)(c) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games.

• (4) If subsection 256(2) comes into force, then on the later of January 1, 2015 and the day on which that subsection comes into force,

  • (a) the definition “money services business” in section 244.1 of the Act, as enacted by subsection (1), is replaced by the following:

    “money services business”

    « entreprise de transfert de fonds ou de vente de titres négociables »

    “money services business” means an entity

    • (a) that has a place of business in Canada and that is engaged in the business of providing at least one of the following services:

      • (i) foreign exchange dealing,

      • (ii) remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network,

      • (iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity,

      • (iv) dealing in virtual currencies, as defined by regulation, or

      • (v) a prescribed service; or

    • (b) that does not have a place of business in Canada, that is engaged in the business of providing at least one of the following services that is directed at entities in Canada, and that provides those services to their customers in Canada:

      • (i) foreign exchange dealing,

      • (ii) remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network,

      • (iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity,

      • (iv) dealing in virtual currencies, as defined by regulation, or

      • (v) a prescribed service.

  • (b) section 244.2 of the Act, as enacted by subsection (1), is amended by adding the following after subsection (4):

    • Marginal note:Entities outside Canada

      (5) Subsection (1) does not apply to an entity described in paragraph (b) of the definition “money services business” in respect of the services it provides to entities outside Canada.

• 30. (1) The definition “credit union” in subsection 248(1) of the Act is replaced by the following:

  “credit union”

  « caisse de crédit »

  “credit union” has the meaning assigned by subsection 137(6), except for the purposes of Part XV.1;

• (2) Paragraph 248(37)(c) of the Act is replaced by the following:

  • (c) of an object referred to in subparagraph 39(1)(a)(i.1), other than an object acquired under a gifting arrangement (as defined in subsection 237.1(1)) that is a tax shelter;

• (3) Subsection (1) comes into force on January 1, 2015.

• (4) Subsection (2) applies to gifts made after February 10, 2014.

R.S., c. F-11Financial Administration Act

31. The Financial Administration Act is amended by adding the following after section 161:

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

32. Section 103 of the Income Tax Regulations is amended by adding the following after subsection (8):

• 33. (1) The portion of paragraph 108(1.1)(a) of the Regulations before subparagraph (i) is replaced by the following:

  • (a) equal to or greater than $25,000 and less than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General

• (2) The portion of paragraph 108(1.1)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) equal to or greater than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which the payments were made,

• (3) Paragraph 108(1.11)(a) of the Regulations is replaced by the following:

  • (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or

• (4) The portion of paragraph 108(1.11)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,

• (5) Subparagraph 108(1.2)(a)(iii) of the Regulations is replaced by the following:

  • (iii) subsection 82(1) of the Employment Insurance Act,

• (6) Subsections (1) to (4) apply to amounts deducted or withheld after 2014.

34. Paragraph 202(2)(m) of the Regulations is replaced by the following:

• 35. (1) Section 6708 of the Regulations is replaced by the following:

  6708. For the purposes of paragraph 204.8(2)(b), section 27.2 of the Community Small Business Investment Funds Act, 1992, S.O. 1992, c. 18, is a prescribed wind-up rule.

• (2) Subsection (1) is deemed to have come into force on November 27, 2013.

• 36. (1) Subsection 8517(3.01) of the Regulations is replaced by the following:

  • (3.001) Subsection (3.01) applies in respect of a transfer of an amount on behalf of an individual in full or partial satisfaction of the individual’s entitlement to benefits under a defined benefit provision of a registered pension plan if

    • (a) the individual is an employee or a former employee of an employer (or a predecessor employer of the employer) that was a participating employer under the provision;

    • (b) lifetime retirement benefits paid or payable to the individual under the provision have been reduced because the assets of the plan are insufficient to pay the benefits provided under the provision of the plan as registered;

    • (c) the Minister has approved the application of subsection (3.01) in respect of the transfer; and

    • (d) either

      • (i) the plan is not an individual pension plan and the reduction in the lifetime retirement benefits paid or payable to the individual has been approved under the Pension Benefits Standards Act, 1985 or a similar law of a province, or

      • (ii) the plan is an individual pension plan, the amount transferred from the plan on behalf of the individual is the last payment from the plan to the individual and all the property held in connection with the plan is distributed from the plan on behalf of plan members within 90 days of the transfer.

  • (3.01) If this subsection applies, the description of A in subsection (1) is to be read as follows in respect of the transfer:

    A

    is the amount of the individual’s lifetime retirement benefits under the provision commuted in connection with the transfer, as determined under subsection (4), but without reference to the benefit reduction referred to in paragraph (3)(c) or (3.001)(b), as the case may be; and

• (2) Subsection (1) applies in respect of transfers from registered pension plans made after 2012.

• 37. (1) Section 9000 of the Regulations and the heading “Prescribed Trust not a Financial Institution” before it are replaced by the following:

  Prescribed Person not a Financial Institution

  9000. For the purposes of paragraph (e) of the definition “financial institution” in subsection 142.2(1) of the Act, the following are prescribed persons:

  • (a) the Business Development Bank of Canada;

  • (b) BDC Capital Inc.; and

  • (c) a trust, at any particular time, if at that particular time

    • (i) the trust is a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a) of the Act),

    • (ii) the trust is deemed, under paragraph 138.1(1)(a) of the Act, to have been created at a time that is not more than two years before that particular time, and

    • (iii) the cost of the trustee’s interest (as determined by paragraph 138.1(1)(c) and (d) of the Act) in the trust does not exceed $5,000,000.

• (2) Subsection (1) applies to taxation years that end after November 29, 2013.

C.R.C., c. 385Canada Pension Plan Regulations

• 38. (1) The portion of paragraph 8(1.1)(a) of the Canada Pension Plan Regulations before subparagraph (i) is replaced by the following:

  • (a) equal to or greater than $25,000 and less than $100,000, the employer shall remit the employee’s contribution and the employer’s contribution to the Receiver General

• (2) The portion of paragraph 8(1.1)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) equal to or greater than $100,000, the employer shall remit the employee’s contribution and the employer’s contribution to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which remuneration was paid,

• (3) Paragraph 8(1.11)(a) of the Regulations is replaced by the following:

  • (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or

• (4) The portion of paragraph 8(1.11)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,

• (5) Subsections (1) to (4) apply to amounts deducted or withheld after 2014.

SOR/97-33Insurable Earnings and Collection of Premiums Regulations

• 39. (1) The portion of paragraph 4(2)(a) of the Insurable Earnings and Collection of Premiums Regulations before subparagraph (i) is replaced by the following:

  • (a) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $25,000 and less than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General

• (2) The portion of paragraph 4(2)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of each of the following periods in which insurable earnings were paid, namely,

• (3) Paragraph 4(3)(a) of the Regulations is replaced by the following:

  • (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the year preceding the particular year is less than $25,000 and the employer has advised the Minister that the employer has so elected; and

• (4) The portion of paragraph 4(3)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) if the average monthly withholding amount of the employer for the year preceding the particular year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,

• (5) Subsections (1) to (4) apply to amounts deducted or withheld after 2014.

PART 2R.S., c. E-15AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES)

Marginal note:2007, c. 18, s. 6(2)

• 40. (1) Paragraph (c) of the definition “qualifying member” in subsection 156(1) of the Excise Tax Act is replaced by the following:

  • (c) one of the following conditions is met:

    • (i) the registrant has property (other than financial instruments and property having a nominal value) and has last manufactured, produced, acquired or imported all or substantially all of its property (other than financial instruments and property having a nominal value) for consumption, use or supply exclusively in the course of commercial activities of the registrant,

    • (ii) the registrant has no property (other than financial instruments and property having a nominal value) and has made supplies and all or substantially all of the supplies made by the registrant are taxable supplies, or

    • (iii) the registrant has no property (other than financial instruments and property having a nominal value) and has not made taxable supplies and it is reasonable to expect that

      • (A) the registrant will be making supplies throughout the next 12 months,

      • (B) all or substantially all of those supplies will be taxable supplies, and

      • (C) all or substantially all of the property (other than financial instruments and property having a nominal value) to be manufactured, produced, acquired or imported by the registrant within the next 12 months will be for consumption, use or supply exclusively in the course of commercial activities of the registrant.

• Marginal note:2007, c. 18, s. 6(11)

  (2) Subsection 156(2) of the Act is replaced by the following:

  • Marginal note:Election for nil consideration

    (2) For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group, every taxable supply made between the person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration.

• (3) Section 156 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Elections filed before 2015

    (2.01) For the purposes of this section, if an election made under this section has been filed by any person before January 1, 2015, the election is deemed never to have been filed.

• Marginal note:1993, c. 27, s. 27(4)

  (4) Subsection 156(4) of the Act is replaced by the following:

  • Marginal note:Form of election and revocation

    (4) An election under subsection (2) made jointly by a particular specified member of a qualifying group and another specified member of the group and a revocation of the election by those specified members shall

    • (a) be made in prescribed form containing prescribed information and specify the day (in this subsection referred to as the “effective day”) on which the election or revocation is to become effective; and

    • (b) be filed with the Minister in prescribed manner on or before

      • (i) the particular day that is the earlier of

        • (A) the day on or before which the particular specified member must file a return under Division V for the reporting period of the particular specified member that includes the effective day, and

        • (B) the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or

      • (ii) any day after the particular day that the Minister may allow.

• (5) Section 156 of the Act is amended by adding the following after subsection (4):

  • Marginal note:Joint and several liability

    (5) A particular person and another person are jointly and severally, or solidarily, liable for all obligations under this Part that result upon, or as a consequence of, a failure to account for or pay as and when required under this Part an amount of net tax of the particular person or of the other person if that tax is attributable to a supply made at any time between the particular person and the other person and if

    • (a) an election under subsection (2) made jointly by the particular person and the other person

      • (i) is in effect at that time, or

      • (ii) ceased to be in effect before that time but the particular person and the other person are conducting themselves as if the election were in effect at that time; or

    • (b) the particular person and the other person purport to have jointly made an election under subsection (2) before that time and are conducting themselves as if an election under subsection (2) made jointly by the particular person and the other person were in effect at that time.

• (6) Subsections (1) and (3) come into force on January 1, 2015.

• (7) Subsection (2) applies to any supply made after 2014.

• (8) Subsection (4) applies in respect of an election or a revocation the effective date of which is after 2014 and in respect of an election that is in effect on January 1, 2015, except that for an election that is in effect before 2015 and for a revocation of that election that is to become effective before 2016, paragraph 156(4)(b) of the Act, as enacted by subsection (4), is to be read as follows:

  • (b) be filed with the Minister in prescribed manner after 2014 and before January 1, 2016 or any later day that the Minister may allow.

• (9) Subsection (5) applies in respect of any supply made after 2014.

Marginal note:2007, c. 18, s. 13(1)

• 41. (1) Subparagraph 178.8(7)(c)(ii) of the Act is replaced by the following:

  • (ii) the amount of the rebate, abatement or refund shall be added in determining the net tax of the constructive importer for the reporting period in which the tax adjustment note is received, to the extent that the amount has been included in determining an input tax credit claimed by the constructive importer in a return filed for a preceding reporting period or the constructive importer is or was entitled to be compensated under a warranty for loss suffered because of any of the circumstances that gave rise to the rebate, abatement or refund by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and

• (2) Subsection (1) applies to goods imported on or after October 3, 2003 and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.

Marginal note:1993, c. 27, s. 44(1)

42. Subparagraph 179(2)(c)(i) of the Act is replaced by the following:

• 43. (1) The Act is amended by adding the following after section 180:

  Marginal note:Restriction on recovery

  180.01 If, under paragraph 180(d), a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply:

  • (a) subsection 232(3) does not apply in respect of the tax paid by the non-resident person; and

  • (b) no portion of the tax paid by the non-resident person shall be rebated, refunded or remitted to the non-resident person, or shall otherwise be recovered by the non-resident person, under this or any other Act of Parliament.

• (2) Subsection (1) is deemed to have come into force on January 17, 2014.

Marginal note:1997, c. 10, s. 44(1)

• 44. (1) Subsection 225(3.1) of the Act is replaced by the following:

  • Marginal note:Restriction

    (3.1) An amount shall not be included in the total for B in the formula set out in subsection (1) for a reporting period of a person to the extent that, before the end of the period, the amount

    • (a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person; or

    • (b) was otherwise rebated, refunded or remitted to the person, or was otherwise recovered by the person, under this or any other Act of Parliament.

• (2) Subsection (1) is deemed to have come into force on April 23, 1996.

Marginal note:2013, c. 34, s. 416(1)

• 45. (1) Subsection 225.1(4.1) of the Act is replaced by the following:

  • Marginal note:Restriction

    (4.1) An amount is not to be included in the total for B in the formula set out in subsection (2) for a reporting period of a charity to the extent that, before the end of the period, the amount

    • (a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the charity or a debit note referred to in that subsection has been issued by the charity; or

    • (b) was otherwise rebated, refunded or remitted to the charity, or was otherwise recovered by the charity, under this or any other Act of Parliament.

• (2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods beginning after 1996.

Marginal note:1993, c. 27, s. 93(1)

• 46. (1) Paragraph 232(3)(c) of the Act is replaced by the following:

  • (c) the amount shall be added in determining the net tax of the other person for the reporting period of the other person in which the debit note is issued to the particular person or the credit note is received by the other person, to the extent that the amount has been included in determining an input tax credit claimed by the other person in a return filed for a preceding reporting period of the other person; and

• (2) Subsection (1) is deemed to have come into force on April 23, 1996.

47. Section 241 of the Act is amended by adding the following after subsection (1.2):

Marginal note:2010, c. 12, s. 76(1)

• 48. (1) The heading “Information Return for Financial Institutions” before section 273.2 of the Act is replaced by the following:

  Information Returns

• (2) Subsection (1) comes into force on January 1, 2015.

• 49. (1) The Act is amended by adding the following after section 273.2:

  Marginal note:Electronic funds transfer

  273.3 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part.

• (2) Subsection (1) comes into force on January 1, 2015.

• 50. (1) Paragraph 295(5)(d) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii):

  • (viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;

• (2) Subsection 295(5) of the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n):

  • (o) provide confidential information to a person who has  —  under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance  —  entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract.

• (3) Section 295 of the Act is amended by adding the following after subsection (5.03):

  • Marginal note:Serious offences

    (5.04) An official may provide to a law enforcement officer of an appropriate police organization

    • (a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be

      • (i) an offence under any of

        • (A) section 3 of the Corruption of Foreign Public Officials Act,

        • (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,

        • (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and

        • (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,

      • (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or

      • (iii) an offence

        • (A) that is punishable by a minimum term of imprisonment,

        • (B) for which the maximum term of imprisonment is 14 years or life, or

        • (C) for which the maximum term of imprisonment is 10 years and that

          • (I) resulted in bodily harm,

          • (II) involved the import, export, trafficking or production of drugs, or

          • (III) involved the use of a weapon; and

    • (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.

51. The Act is amended by adding the following after section 300:

Marginal note:2007, c. 29, s. 50(1)

• 52. (1) The portion of the definition “practitioner” in section 1 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:

  “practitioner”, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, midwifery, dietetic, acupuncture or naturopathic services, means a person who

  • (a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,

• (2) Subsection (1) applies to any supply made after February 11, 2014.

• 53. (1) Section 7 of Part II of Schedule V to the Act is amended by striking out “and” at the end of paragraph (j) and by adding the following after paragraph (k):

  • (l) acupuncture services; and

  • (m) naturopathic services.

• (2) Subsection (1) applies to any supply made after February 11, 2014.

Marginal note:2008, c. 28, s. 84(1)

• 54. (1) The portion of section 14 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:

  • 14. A supply (other than a zero-rated supply or a prescribed supply) of a training service, or of a service of designing a training plan, if

    • (a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and

• Marginal note:2008, c. 28, s. 84(1)

  (2) Subparagraphs 14(b)(i) and (ii) of Part II of Schedule V to the Act are replaced by the following:

  • (i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,

  • (ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or

• (3) Subsections (1) and (2) apply to any supply made after February 11, 2014.

Marginal note:2008, c. 28, s. 84(1)

• 55. (1) The portion of section 15 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:

  • 15. A training service or a service of designing a training plan is not included in section 14 if the training is similar to training ordinarily given to individuals who

• (2) Subsection (1) applies to any supply made after February 11, 2014.

• 56. (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n):

  • (o) a parking space if

    • (i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity,

    • (ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and

    • (iii) any of the following conditions is met:

      • (A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii),

      • (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or

      • (C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply.

• (2) Subsection (1) applies to any supply made after March 21, 2013, except that a supply of a parking space made by a charity after that day and on or before January 24, 2014 is only included in paragraph (o) of section 1 of Part V.1 of Schedule V to the Act, as enacted by subsection (1), if it also meets the following conditions:

  • (a) the parking space is situated at a particular property for which, at the time the supply is made, it is reasonable to expect that the parking spaces at the particular property will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university; and

  • (b) any of the following conditions is met:

    • (i) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in paragraph (a),

    • (ii) the charity and any particular person referred to in paragraph (a) have entered into one or more agreements with each other or with other persons in respect of the use of the parking spaces at the particular property by the individuals referred to in that paragraph, or

    • (iii) any particular person referred to in paragraph (a) performs any function or activity in respect of the supplies by the charity of parking spaces at the particular property.

Marginal note:1997, c. 10, s. 102(1)

• 57. (1) Section 5 of Part V.1 of Schedule V to the Act is replaced by the following:

  • 5. A supply made by a charity of any property or service if all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of

    • (a) blood or blood derivatives; or

    • (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity.

• (2) Subsection (1) applies to any supply made after March 21, 2013.

• 58. (1) Part V.1 of Schedule V to the Act is amended by adding the following after section 6:

  • 7. A supply (other than a supply by way of sale) of a parking space in a parking lot made by a charity if

    • (a) at the time the supply is made, either

      • (i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or

      • (ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;

    • (b) it is not the case that

      • (i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,

      • (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or

      • (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and

    • (c) no election made by the charity under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.

• (2) Subsection (1) applies to any supply made after March 21, 2013.

• (3) If a charity collected an amount as or on account of tax under Part IX of the Act in respect of a supply of a parking space made by the charity after March 21, 2013 and on or before January 24, 2014 and, by reason of the application of subsection (1), no tax was collectible by the charity in respect of the supply, then, for the purpose of determining the net tax of the charity, the amount is deemed not to have been collected as or on account of tax under Part IX of the Act.

• (4) If an amount is deemed not to have been collected by a person as or on account of tax under subsection (3) and that amount was taken into consideration in assessing the net tax of the person under section 296 of the Act for a reporting period of the person, the person is entitled until the day that is one year after the day on which this Act receives royal assent to request in writing that the Minister of National Revenue make an assessment, reassessment or additional assessment for the purpose of taking into account that the amount is deemed not to have been collected by the person as or on account of tax and, on receipt of the request, the Minister must with all due dispatch

  • (a) consider the request; and

  • (b) under section 296 of the Act assess, reassess or make an additional assessment of the net tax of the person for any reporting period of the person and of any interest, penalty or other obligation of the person, but only to the extent that the assessment, reassessment or additional assessment may reasonably be regarded as relating to the amount.

• 59. (1) Section 1 of Part VI of Schedule V to the Act is amended by adding the following in alphabetical order:

  “specified parking area” in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;

• (2) Subsection (1) is deemed to have come into force on March 21, 2013.

• 60. (1) Part VI of Schedule V to the Act is amended by adding the following after section 25:

  • 25.1 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a public sector body if

    • (a) at the time the supply is made, either

      • (i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or

      • (ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;

    • (b) it is not the case that

      • (i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,

      • (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or

      • (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and

    • (c) no election made by the public sector body under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.

• (2) Subsection (1) applies to any supply made after January 24, 2014.

• 61. (1) Part II of Schedule VI to the Act is amended by adding the following after section 9:

  • 9.1 A supply of eyewear that is specially designed to treat or correct a defect of vision by electronic means, if the eyewear is supplied on the written order of a person that is entitled under the laws of a province to practise the profession of medicine or optometry for the treatment or correction of a defect of vision of a consumer who is named in the order.

• (2) Subsection (1) applies to any supply made after February 11, 2014.

PART 3AMENDMENTS TO THE EXCISE ACT, 2001, THE EXCISE TAX ACT (OTHER THAN GST/HST MEASURES) AND THE AIR TRAVELLERS SECURITY CHARGE ACT

2002, c. 22Excise Act, 2001

Amendments to the Act

• 62. (1) The portion of subsection 42(1) of the French version of the Excise Act, 2001 before paragraph (a) is replaced by the following:

  Marginal note:Imposition

  • 42. (1) Un droit sur les produits du tabac fabriqués au Canada ou importés et sur le tabac en feuilles importé est imposé aux taux prévus à l’annexe 1 et est exigible :

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

• 63. (1) The portion of section 43 of the French version of the Act before paragraph (a) is replaced by the following:

  Marginal note:Droit additionnel sur les cigares

  43. Est imposé aux taux prévus à l’annexe 2, en plus du droit imposé en vertu de l’article 42, un droit sur les cigares qui sont fabriqués et vendus au Canada ou importés. Ce droit est exigible :

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

• 64. (1) The Act is amended by adding the following after section 43:

  Definition of “inflationary adjusted year”

  • 43.1 (1) In this section, “inflationary adjusted year” means 2019 and every fifth year after that year.

  • Marginal note:Adjustments

    (2) Each rate of duty set out in sections 1 to 4 of Schedule 1 and paragraph (a) of Schedule 2 in respect of a tobacco product is to be adjusted on December 1 of a particular inflationary adjusted year so that the rate is equal to the greater of

    • (a) the rate determined by the formula

      A × B

      where

      A

      is the rate of duty applicable to the tobacco product on November 30 of the particular inflationary adjusted year, and

      B

      is the amount determined by the formula in subparagraph (i) or (ii), rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth,

      • (i) if the particular inflationary adjusted year is 2019,

        C/D

        where

        C

        is the Consumer Price Index for the 12-month period ending on September 30, 2019, and

        D

        is the Consumer Price Index for the 12-month period that ended on September 30, 2013,

      • (ii) for any other particular inflationary adjusted year,

        E/F

        where

        E

        is the Consumer Price Index for the 12-month period ending on September 30 of the particular inflationary adjusted year, and

        F

        is the Consumer Price Index for the 12-month period ending on September 30 of the inflationary adjusted year that precedes the particular inflationary adjusted year; and

    • (b) the rate of duty referred to in the description of A in paragraph (a).

  • Marginal note:Rounding

    (3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-hundred-thousandth or, if the adjusted rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth.

  • Marginal note:Consumer Price Index

    (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by

    • (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period;

    • (b) dividing the aggregate obtained under paragraph (a) by 12; and

    • (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2008, c. 28, s. 56(1)

• 65. (1) Subsection 53(1) of the French version of the Act is replaced by the following:

  Marginal note:Droit spécial sur le tabac fabriqué importé livré à une boutique hors taxes

  • 53. (1) Un droit spécial est imposé, aux taux prévus à l’article 1 de l’annexe 3, sur le tabac fabriqué importé qui est livré à une boutique hors taxes et qui n’est pas estampillé.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

• 66. (1) Subsection 54(2) of the French version of the Act is replaced by the following:

  • Marginal note:Droit spécial sur le tabac du voyageur

    (2) Un droit spécial est imposé, aux taux prévus à l’article 2 de l’annexe 3, sur le tabac du voyageur au moment de son importation.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

• 67. (1) Paragraphs 56(1)(a) and (b) of the French version of the Act are replaced by the following:

  • a) si l’exportation est effectuée conformément à l’alinéa 50(4)a) par le titulaire de licence de tabac qui a fabriqué les produits, les taux prévus à l’article 3 de l’annexe 3;

  • b) sinon, les taux prévus à l’article 4 de l’annexe 3.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2006, c. 4, s. 34(1)

• 68. (1) The heading “TOBACCO PRODUCTS INVENTORY TAX” before section 58.1 of the Act is replaced by the following:

  CIGARETTE INVENTORY TAX

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2006, c. 4, s. 34(1); 2007, c. 35, s. 197(1)

• 69. (1) The definitions “loose tobacco”, “taxed tobacco” and “unit” in section 58.1 of the Act are repealed.

• (2) Section 58.1 of the Act is amended by adding the following in alphabetical order:

  “adjustment day”

  « date d’ajustement »

  “adjustment day” means

  • (a) February 12, 2014; or

  • (b) in the case of an inflationary adjusted year, December 1 of that year.

  “inflationary adjusted year”

  « année inflationniste »

  “inflationary adjusted year” has the same meaning as in subsection 43.1(1).

  “taxed cigarettes”

  « cigarettes imposées »

  “taxed cigarettes” of a person means cigarettes in respect of which duty has been imposed under section 42 before February 12, 2014 at the rate set out in paragraph 1(b) of Schedule 1, as that provision read on February 11, 2014, and that, at the beginning of February 12, 2014,

  • (a) were owned by that person for sale in the ordinary course of a business of the person;

  • (b) were not held in a vending machine; and

  • (c) were not relieved from that duty under this Act.

• (3) The portion of the definition “taxed cigarettes” in section 58.1 of the Act before paragraph (a) is replaced by the following:

  “taxed cigarettes”

  « cigarettes imposées »

  “taxed cigarettes” of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day other than February 12, 2014, and that, at the beginning of the adjustment day,

• (4) Subsections (1) and (2) are deemed to have come into force on February 12, 2014.

• (5) Subsection (3) comes into force on November 30, 2019.

Marginal note:2006, c. 4, s. 34(1); 2007, c. 35, ss. 198(1) and 199(1)

• 70. (1) Sections 58.2 to 58.4 of the Act are replaced by the following:

  Marginal note:Imposition of tax  —  2014 increase

  • 58.2 (1) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of February 12, 2014 at the rate of $0.02015 per cigarette.

  • Marginal note:Imposition of tax  — inflationary adjusted years

    (2) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of December 1 of an inflationary adjusted year at a rate per cigarette equal to

    • (a) in the case of cigarettes in respect of which duty has been imposed under section 42, the amount determined by the formula

      (A – B)/5

      where

      A

      is the rate of duty applicable under paragraph 1(b) of Schedule 1 for each five cigarettes on December 1 of the inflationary adjusted year, and

      B

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on November 30 of the inflationary adjusted year; and

    • (b) in the case of cigarettes in respect of which duty has been imposed under section 53, the amount determined by the formula

      C – D

      where

      C

      is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on December 1 of the inflationary adjusted year, and

      D

      is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on November 30 of the inflationary adjusted year.

  • Marginal note:Rounding

    (3) The amount determined under paragraph (2)(a) or (b) is to be rounded to the nearest one-hundred-thousandth or, if the amount is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth.

  Marginal note:Exemption for small retail inventory

  58.3 Tax under this Part in respect of the inventory of all taxed cigarettes of a person that is held at the beginning of an adjustment day at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer cigarettes.

  Marginal note:Taking of inventory

  58.4 Every person liable to pay tax under this Part shall, for the purposes of this Part, determine that person’s inventory of all taxed cigarettes held at the beginning of an adjustment day.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2007, c. 35, s. 200(1)

• 71. (1) Subsection 58.5(1) of the Act is replaced by the following:

  Marginal note:Returns

  • 58.5 (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before,

    • (a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or

    • (b) in any other case, the last day of the month following December of an inflationary adjusted year.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2007, c. 35, s. 201(1)

• 72. (1) Subsection 58.6(1) of the Act is replaced by the following:

  Marginal note:Payment

  • 58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before

    • (a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or

    • (b) in any other case, the last day of the month following December of an inflationary adjusted year.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2008, c. 28, s. 58(1)

• 73. (1) Section 180.1 of the Act is replaced by the following:

  Marginal note:Refund  — imported black stock tobacco

  • 180.1 (1) The Minister may refund to a person who has imported manufactured tobacco an amount determined in accordance with subsection (2) in respect of the tobacco if

    • (a) the person provides evidence satisfactory to the Minister that

      • (i) duty was imposed on the tobacco under section 42 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1, as those paragraphs read on February 11, 2014, and paid, and

      • (ii) the tobacco was black stock

        • (A) that was delivered to a duty free shop or customs bonded warehouse, or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, before February 12, 2014, or

        • (B) that was exported before February 12, 2014 for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) the person applies to the Minister for the refund within two years after the tobacco was imported.

  • Marginal note:Determination of refund

    (2) The amount of the refund is equal to the amount by which

    • (a) the duty referred to in subparagraph (1)(a)(i)

    exceeds

    • (b) the duty that would have been imposed under section 42 on the tobacco if the applicable rate of duty had been the rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1, as those paragraphs read on February 11, 2014.

• (2) Section 180.1 of the Act is repealed.

• (3) Subsection (1) is deemed to have come into force on February 12, 2014.

• (4) Subsection (2) comes into force on February 12, 2016.

• 74. (1) The Act is amended by adding the following after section 207:

  Marginal note:Electronic funds transfer

  207.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

• (2) Subsection (1) comes into force on January 1, 2015.

• 75. (1) Paragraph 211(6)(e) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii):

  • (viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;

• (2) Subsection 211(6) of the Act is amended by striking out “or” at the end of paragraph (l), by adding “or’’ at the end of paragraph (m) and by adding the following after paragraph (m):

  • (n) provide confidential information to a person who has  —  under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance  —  entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract.

• (3) Section 211 of the Act is amended by adding the following after subsection (6.3):

  • Marginal note:Serious offences

    (6.4) An official may provide to a law enforcement officer of an appropriate police organization

    • (a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be

      • (i) an offence under any of

        • (A) section 3 of the Corruption of Foreign Public Officials Act,

        • (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,

        • (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and

        • (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,

      • (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or

      • (iii) an offence

        • (A) that is punishable by minimum term of imprisonment,

        • (B) for which the maximum term of imprisonment is 14 years or life, or

        • (C) for which the maximum term of imprisonment is 10 years and that

          • (I) resulted in bodily harm,

          • (II) involved the import, export, trafficking or production of drugs, or

          • (III) involved the use of a weapon; and

    • (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.

Marginal note:2007, c. 35, s. 202(1); 2008, c. 28, s. 61(1); 2013, c. 33, s. 54(1)

• 76. (1) Paragraph 216(2)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) $0.21 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.21 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.26 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.41 multiplied by the number of cigars to which the offence relates, and

• (2) Paragraph 216(2)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (A/5) × 2

      where

      A

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,

    • (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      B × 2

      where

      B

      is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,

    • (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (C/50) × 2

      where

      C

      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and

    • (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      D × 5

      where

      D

      is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar at the time the offence was committed, and

• Marginal note:2007, c. 35, s. 202(2); 2008, c. 28, s. 61(2); 2013, c. 33, s. 54(2)

  (3) Paragraph 216(3)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) $0.32 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.32 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.39 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.82 multiplied by the number of cigars to which the offence relates, and

• (4) Paragraph 216(3)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (A/5) × 3

      where

      A

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,

    • (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      B × 3

      where

      B

      is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,

    • (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (C/50) × 3

      where

      C

      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and

    • (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      D × 10

      where

      D

      is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar that applied at the time the offence was committed, and

• (5) Subsections (2) and (4) come into force on December 1, 2019.

Marginal note:2007, c. 18, s. 122

• 77. (1) Section 236 of the Act is repealed.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2007, c. 35, s. 203(1); 2008, c. 28, s. 62; 2013, c. 33, s. 55

• 78. (1) Paragraphs 240(a) to (c) of the Act are replaced by the following:

  • (a) $0.40 per cigarette that was removed in contravention of that subsection,

  • (b) $0.40 per tobacco stick that was removed in contravention of that subsection, and

  • (c) $502.19 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.

• (2) Paragraphs 240(a) to (c) of the Act are replaced by the following:

  • (a) in the case of cigarettes, the number of cigarettes that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

    (A/5 + B) × 2

    where

    A

    is the rate of duty set out in section 1 of Schedule 1 that applied at the time the cigarettes were removed, and

    B

    is the rate of duty set out in paragraph 4(a) of Schedule 3 that applied at the time the cigarettes were removed,

  • (b) in the case of tobacco sticks, the number of tobacco sticks that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

    (C + D) × 2

    where

    C

    is the rate of duty set out in section 2 of Schedule 1 that applied at the time the tobacco sticks were removed, and

    D

    is the rate of duty set out in paragraph 4(b) of Schedule 3 that applied at the time the tobacco sticks were removed, and

  • (c) in the case of manufactured tobacco other than cigarettes and tobacco sticks, the number of kilograms of manufactured tobacco that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

    (E + F) × 40

    where

    E

    is the rate of duty set out in section 3 of Schedule 1 that applied at the time the manufactured tobacco was removed, and

    F

    is the rate of duty set out in paragraph 4(c) of Schedule 3 that applied at the time the manufactured tobacco was removed.

• (3) Subsection (2) comes into force on December 1, 2019.

Marginal note:2003, c. 15, s. 47(1); 2007, c. 35, ss. 204(1) and 207(1); 2008, c. 28, ss. 63(1) and (2); 2013, c. 33, ss. 56(1) and (2)

• 79. (1) The portion of Schedule 1 to the Act before section 5 is replaced by the following:

  SCHEDULE 1(Sections 42, 43.1 and 58.2)RATES OF DUTY ON TOBACCO PRODUCTS
  

  • 1. Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package,

    • (a) $0.52575; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • 2. Tobacco sticks: per stick,

    • (a) $0.10515; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • 3. Manufactured tobacco other than cigarettes and tobacco sticks: per 50 grams or fraction of 50 grams contained in any package,

    • (a) $6.57188; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • 4. Cigars: per 1,000 cigars,

    • (a) $22.88559; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

• (2) Schedule 1 to the Act is amended by replacing the references after the heading “SCHEDULE 1” with the following:

  (Sections 42, 43.1 and 58.2, subsections 216(2) and (3) and section 240)

• (3) Subsection (1) is deemed to have come into force on February 12, 2014.

• (4) Subsection (2) comes into force on December 1, 2019.

Marginal note:2007, c. 35, ss. 208(1) and (2)

• 80. (1) Schedule 2 to the Act is replaced by the following:

  SCHEDULE 2(Sections 43 and 43.1)ADDITIONAL DUTY ON CIGARS
  

  Cigars: per cigar, the greater of

  • (a) either

    • (i) $0.08226, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 43.1(2), the adjusted rate; and

  • (b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by the following percentage:

    • (i) if the rate referred to in subparagraph (a)(i) has not been adjusted under subsection 43.1(2), 82%, or

    • (ii) if the rate referred to in subparagraph (a)(i) has been adjusted under subsection 43.1(2), the amount, rounded to the nearest whole number, or, if the amount is equidistant from two consecutive whole numbers, to the higher whole number, expressed as a percentage, determined by the formula

      A × 1000

      where

      A

      is the adjusted rate referred to in subparagraph (a)(ii), as if that rate were not expressed in dollars.

• (2) Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following:

  (Sections 43 and 43.1 and subsections 216(2) and (3))

• (3) Subsection (1) is deemed to have come into force on February 12, 2014.

• (4) Subsection (2) comes into force on December 1, 2019.

Marginal note:2003, c. 15, ss. 51 to 53; 2008, c. 28, ss. 65(1), 66(1) and 67(1); 2013, c. 33, ss. 57(1), 58(1) and 59(1)

• 81. (1) The portion of Schedule 3 to the Act before section 4 is replaced by the following:

  SCHEDULE 3(Sections 53, 54, 56 and 58.2)RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO
  

  • 1. Special duty on imported manufactured tobacco:

    • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A/5

      where

      A

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;

    • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

    • (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

  • 2. Special duty on traveller’s tobacco:

    • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A/5

      where

      A

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;

    • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

    • (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

  • 3. Special duty on unstamped tobacco products:

    • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A/5

      where

      A

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;

    • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

    • (c) in dollars per kilogram of tobacco products other than cigarettes or tobacco sticks, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A × 20

      where

      A

      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams of manufactured tobacco.

• (2) Schedule 3 to the Act is amended by replacing the references after the heading “SCHEDULE 3” with the following:

  (Sections 53, 54, 56, 58.2 and 240)

• (3) Subsection (1) is deemed to have come into force on February 12, 2014.

• (4) Subsection (2) comes into force on December 1, 2019.

Application

82. For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 of the Excise Act, 2001, as enacted by section 79, subparagraphs (a)(i) and (b)(i) of Schedule 2 of that Act, as enacted by section 80, and section 81 had come into force on February 12, 2014.

R.S., c. E-15Excise Tax Act

Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1)

• 83. (1) Subsection 68.16(3) of the Excise Tax Act is replaced by the following:

  • Marginal note:Presumption

    (3) Any payment made to a person referred to in paragraph (1)(i) or (2)(e) shall, for the purposes of subsection (4), paragraph 97.1(1)(b) and sections 98 to 101, be deemed to have been made to the purchaser.

• (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.

Marginal note:2006, c. 4, s. 130(1)

• 84. (1) Subsection 79.03(4) of the Act is replaced by the following:

  • Marginal note:Interest and penalty amounts of $25 or less

    (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1 or 95.2, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty.

• (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.

• 85. (1) The Act is amended by adding the following after section 95.1:

  Marginal note:False statements or omissions

  • 95.2 (1) Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice, answer or report (each of which is in this section referred to as a “return”) made in respect of a reporting period is liable to a penalty of the greater of $250 and 25% of the total of

    • (a) if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which

      • (i) that tax payable

      exceeds

      • (ii) the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and

    • (b) if the false statement or omission is relevant to the determination of a refund, rebate or any other amount payable to the person (each of which is in this section referred to as a “rebate”) under this Act, the amount, if any, by which

      • (i) the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return

      exceeds

      • (ii) the amount of the rebate payable to the person.

  • Marginal note:Burden of proof in respect of penalties

    (2) If, in an appeal under this Act, a penalty assessed by the Minister under this section is in issue, the burden of establishing the facts justifying the assessment of the penalty is on the Minister.

• (2) Subsection (1) applies to any return filed by a person after the day on which this Act receives royal assent.

Marginal note:R.S., c. 7 (2nd Supp.), s. 44(1); R.S., c. 12 (4th Supp.), s. 36(1)

• 86. (1) Section 97 of the Act is replaced by the following:

  Marginal note:Failing to file return

  97. Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than $10 and not more than $100.

  Marginal note:Offences for false statements

  • 97.1 (1) Every person commits an offence who

    • (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, form, certificate, statement, invoice, answer or report filed or made as required by or under this Act or the regulations made under this Act;

    • (b) for the purpose of evading payment or remittance of any tax under this Act, or obtaining a refund, rebate or other amount to which the person is not entitled under this Act,

      • (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or

      • (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;

    • (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment or remittance of tax or any other amount imposed under this Act;

    • (d) wilfully, in any manner, obtains or attempts to obtain a refund, rebate or other amount to which the person is not entitled under this Act; or

    • (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).

  • Marginal note:Prosecution on summary conviction

    (2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to

    • (a) a fine of not less than 50%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; or

    • (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years.

  • Marginal note:Prosecution on indictment

    (3) Every person who is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to

    • (a) a fine of not less than 100%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $25,000; or

    • (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.

  • Marginal note:Penalty on conviction

    (4) A person that is convicted of an offence under subsection (2) or (3) is not liable to pay a penalty imposed under subsection 79(5) or section 95.1, 95.2 or 109 or under a regulation made under this Act for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

  • Marginal note:Stay of appeal

    (5) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Federal Court or may file a request for a postponement or adjournment with the Tribunal, as the case may be, and, on doing so, the proceedings before the Federal Court are stayed or the proceedings before the Tribunal are postponed or adjourned, as the case may be, pending final determination of the outcome of the prosecution.

• (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.

• 87. (1) The Act is amended by adding the following after section 98.1:

  Marginal note:Electronic funds transfer

  98.2 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

• (2) Subsection (1) comes into force on January 1, 2015.

• 88. (1) Section 102 of the Act is repealed.

• (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.

• 89. (1) Section 108 of the Act is repealed.

• (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.

2002, c. 9, s. 5Air Travellers Security Charge Act

• 90. (1) The Air Travellers Security Charge Act is amended by adding the following after section 37:

  Marginal note:Electronic funds transfer

  37.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

• (2) Subsection (1) comes into force on January 1, 2015.

PART 41997, c. 36CUSTOMS TARIFF

Amendments to the Act

91. The expression “Supplementary Note.” in Chapter 16 of the List of Tariff Provisions set out in the schedule to the Customs Tariff is replaced by the following:

92. Chapter 16 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding the following after Supplementary Note 1:

93. Tariff item Nos. 8905.20.10 and 8905.90.10 in the List of Tariff Provisions set out in the schedule to the Act are repealed.

94. Tariff item No. 9809.00.00 in the List of Tariff Provisions set out in the schedule to the Act is repealed.

95. The Description of Goods of tariff item No. 9833.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding a reference to “the Governor General,” before the reference to “the Prime Minister of Canada”.

96. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 1 to this Act.

97. The List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in Schedule 2 to this Act.

Coming into Force

Marginal note:November 29, 2013

• 98. (1) Sections 91 and 92 are deemed to have come into force on November 29, 2013.

• Marginal note:May 5, 2014

  (2) Sections 93, 96 and 97 are deemed to have come into force on May 5, 2014.

PART 5CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT IMPLEMENTATION ACT

Enactment of Act

Marginal note:Enactment

99. The Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act, whose text is as follows and whose schedule is set out in Schedule 3 to this Act, is enacted:

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

• 100. (1) The portion of subsection 162(6) of the Income Tax Act before paragraph (b) is replaced by the following:

  • Marginal note:Failure to provide identification number

    (6) Every person or partnership who fails to provide on request their Social Insurance Number, their business number or their U.S. federal taxpayer identifying number to a person required under this Act or a regulation to make an information return requiring the number is liable to a penalty of $100 for each such failure, unless

    • (a) an application for the assignment of the number is made within 15 days (or, in the case of a U.S. federal taxpayer identifying number, 90 days) after the request was received; and

• (2) Subsection (1) comes into force on the day on which the agreement set out in the schedule to the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act enters into force.

• 101. (1) The Act is amended by adding the following after Part XVII:

  PART XVIIIENHANCED INTERNATIONAL INFORMATION REPORTING

  Marginal note:Definitions

  • 263. (1) The following definitions apply in this Part.

    “agreement”

    « accord »

    “agreement” has the same meaning as in section 2 of the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act.

    “electronic filing”

    « transmission électronique »

    “electronic filing” means using electronic media in a manner specified by the Minister.

    “listed financial institution”

    « institution financière particulière »

    “listed financial institution” means a financial institution that is

    • (a) an authorized foreign bank within the meaning of section 2 of the Bank Act in respect of its business in Canada, or a bank to which that Act applies;

    • (b) a cooperative credit society, a savings and credit union or a caisse populaire regulated by a provincial Act;

    • (c) an association regulated by the Cooperative Credit Associations Act;

    • (d) a central cooperative credit society, as defined in section 2 of the Cooperative Credit Associations Act, or a credit union central or a federation of credit unions or caisses populaires that is regulated by a provincial Act other than one enacted by the legislature of Quebec;

    • (e) a financial services cooperative regulated by An Act respecting financial services cooperatives, R.S.Q., c. C-67.3, or An Act respecting the Mouvement Desjardins, S.Q. 2000, c. 77;

    • (f) a life company or a foreign life company to which the Insurance Companies Act applies or a life insurance company regulated by a provincial Act;

    • (g) a company to which the Trust and Loan Companies Act applies;

    • (h) a trust company regulated by a provincial Act;

    • (i) a loan company regulated by a provincial Act;

    • (j) an entity authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments, or to provide portfolio management, investment advising, fund administration, or fund management, services;

    • (k) an entity that is represented or promoted to the public as a collective investment vehicle, mutual fund, exchange traded fund, private equity fund, hedge fund, venture capital fund, leveraged buyout fund or similar investment vehicle that is established to invest or trade in financial assets and that is managed by an entity referred to in paragraph (j);

    • (l) an entity that is a clearing house or clearing agency; or

    • (m) a department or an agent of Her Majesty in right of Canada or of a province that is engaged in the business of accepting deposit liabilities.

    “non-reporting Canadian financial institution”

    « institution financière canadienne non déclarante »

    “non-reporting Canadian financial institution” means any Canadian financial institution or other entity resident in Canada that

    • (a) is described in any of paragraphs C, D and G to J of section III of Annex II to the agreement;

    • (b) makes a reasonable determination that it is described in any of paragraphs A, B, E and F of section III of Annex II to the agreement;

    • (c) qualifies as an exempt beneficial owner under relevant U.S. Treasury Regulations in effect on the date of signature of the agreement; or

    • (d) makes a reasonable determination that it qualifies as a deemed-compliant FFI under relevant U.S. Treasury Regulations in effect on the date of signature of the agreement.

    “U.S. reportable account”

    « compte déclarable américain »

    “U.S. reportable account” means a financial account that, under the agreement, is to be treated as a U.S. reportable account.

  • Marginal note:Financial institution

    (2) For the purposes of this Part, “Canadian financial institution” and “reporting Canadian financial institution” each have the meaning that would be assigned by the agreement, and the definition “non-reporting Canadian financial institution” in subsection (1) has the meaning that would be assigned by that subsection, if the definition “Financial Institution” in subparagraph 1(g) of Article 1 of the agreement were read as follows:

    • g) The term “Financial Institution” means any Entity that is a Custodial Institution, a Depository Institution, an Investment Entity or a Specified Insurance Company, and that is a listed financial institution within the meaning of Part XVIII of the Income Tax Act.

  • Marginal note:Financial account

    (3) For the purposes of this Part, the agreement is to be read as if the definition “Financial Account” in subparagraph 1(s) of Article 1 of the agreement included the following subparagraph after subparagraph (1):

    • (1.1) an account that is a client name account maintained by a person or entity that is authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments, or to provide portfolio management or investment advising services.

  • Marginal note:Identification number

    (4) For the purposes of this Part, a reference in the agreement to “Canadian TIN” or “taxpayer identification number” is to be read as including a reference to Social Insurance Number.

  • Marginal note:Term defined in agreement

    (5) In this Part, a term has the meaning that is defined in, or assigned by, the agreement unless the term is defined in this Part.

  • Marginal note:Amending instrument

    (6) No person shall be liable for a failure to comply with a duty or obligation imposed by this Act that results from an amendment to the agreement unless at the date of the alleged failure,

    • (a) the text of the instrument that effected the amendment had been published in the Canada Gazette; or

    • (b) reasonable steps had been taken to bring the purport of the amendment to the notice of those persons likely to be affected by it.

  Marginal note:Designation of account

  • 264. (1) Subject to subsection (2), a reporting Canadian financial institution may designate a financial account to not be a U.S. reportable account for a calendar year if the account is

    • (a) a preexisting individual account described in paragraph A of section II of Annex I to the agreement;

    • (b) a new individual account described in paragraph A of section III of Annex I to the agreement;

    • (c) a preexisting entity account described in paragraph A of section IV of Annex I to the agreement; or

    • (d) a new entity account described in paragraph A of section V of Annex I to the agreement.

  • Marginal note:U.S. reportable account

    (2) A reporting Canadian financial institution may not designate a financial account for a calendar year unless the account is part of a clearly identifiable group of accounts all of which are designated for the year.

  • Marginal note:Applicable rules

    (3) The rules in paragraph C of section VI of Annex I to the agreement apply in determining whether a financial account is described in any of paragraphs (1)(a) to (d).

  Marginal note:Identification obligation  — financial accounts

  • 265. (1) Every reporting Canadian financial institution shall establish, maintain and document the due diligence procedures set out in subsections (2) and (3).

  • Marginal note:Due diligence  — general

    (2) Every reporting Canadian financial institution shall have the following due diligence procedures:

    • (a) for preexisting individual accounts that are lower value accounts, other than accounts described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs B and C of that section, subject to paragraph F of that section;

    • (b) for preexisting individual accounts that are high value accounts, other than accounts described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs D and E of that section, subject to paragraph F of that section;

    • (c) for new individual accounts, other than accounts described in paragraph A of section III of Annex I to the agreement,

      • (i) the procedures described in paragraph B of section III of Annex I to the agreement, or

      • (ii) in respect of a clearly identifiable group of accounts, the procedures that would be applicable if the accounts were preexisting individual accounts that were lower value accounts, with such modifications as the circumstances require, including procedures to review any documentary evidence obtained by the institution in connection with the opening of the accounts for the U.S. indicia described in subparagraph B(1) of section II of Annex I to the agreement;

    • (d) for preexisting entity accounts, other than accounts described in paragraph A of section IV of Annex I to the agreement, the procedures described in paragraphs D and E of that section; and

    • (e) for new entity accounts, other than accounts described in paragraph A of section V of Annex I to the agreement, the procedures described in paragraphs B to E of that section.

  • Marginal note:Due diligence  — no designation

    (3) If a reporting Canadian financial institution does not designate a financial account under subsection 264(1) for a calendar year, the institution shall have the following due diligence procedures with respect to the account:

    • (a) if the account is a preexisting individual account described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs B and C of that section, subject to paragraph F of that section;

    • (b) if the account is a new individual account described in paragraph A of section III of Annex I to the agreement,

      • (i) the procedures described in paragraph B of section III of Annex I to the agreement, or

      • (ii) in respect of an account that is part of a clearly identifiable group of accounts, the procedures that would be applicable if the account were a preexisting individual account that was a lower value account, with such modifications as the circumstances require, including procedures to review any documentary evidence obtained by the institution in connection with the opening of the account for the U.S. indicia described in subparagraph B(1) of section II of Annex I to the agreement;

    • (c) if the account is a preexisting entity account described in paragraph A of section IV of Annex I to the agreement, the procedures described in paragraphs D and E of that section; and

    • (d) if the account is a new entity account described in paragraph A of section V of Annex I to the agreement, the procedures described in paragraphs B to E of that section.

  • Marginal note:Rules and definitions

    (4) For the purposes of subsections (2) and (3), subparagraphs B(1) to (3) of section I, and section VI, of Annex I to the agreement apply except that

    • (a) in applying paragraph C of that section VI, an account balance that has a negative value is deemed to be nil; and

    • (b) the definition “NFFE” in subparagraph B(2) of that section VI is to be read as follows:

      • 2. NFFE

      An “NFFE” means any Non-U.S. Entity that is not an FFI as defined in relevant U.S. Treasury Regulations or is an Entity described in subparagraph B(4)(j) of this section, and also includes any Non-U.S. Entity

      • a) that is resident in Canada and is not a listed financial institution within the meaning of Part XVIII of the Income Tax Act; or

      • b) that is resident in a Partner Jurisdiction other than Canada and is not a Financial Institution.

  • Marginal note:U.S. indicia

    (5) For the purposes of paragraphs (2)(a) and (b), subparagraph (2)(c)(ii), paragraph (3)(a) and subparagraph (3)(b)(ii), subparagraph B(3) of section II of Annex I to the agreement is to be read as follows:

    • 3. If any of the U.S indicia listed in subparagraph B(1) of this section are discovered in the electronic search, or if there is a change in circumstances that results in one or more U.S. indicia being associated with the account, then the Reporting Canadian Financial Institution must seek to obtain or review the information described in the portion of subparagraph B(4) of this section that is relevant in the circumstances and must treat the account as a U.S. Reportable Account unless one of the exceptions in subparagraph B(4) applies with respect to that account.

  • Marginal note:Financial institution

    (6) For the purpose of applying the procedures referred to in paragraphs (2)(d) and (e) and (3)(c) and (d) to a financial account of an account holder that is resident in Canada, the definition “Financial Institution” in subparagraph 1(g) of Article 1 of the agreement is to be read as follows:

    • g) The term “Financial Institution” means any Entity that is a Custodial Institution, a Depository Institution, an Investment Entity or a Specified Insurance Company, and that is a listed financial institution within the meaning of Part XVIII of the Income Tax Act.

  • Marginal note:Dealer accounts

    (7) Subsection (8) applies to a reporting Canadian financial institution in respect of a client name account maintained by the institution if

    • (a) property recorded in the account is also recorded in a financial account (in this subsection and subsection (8) referred to as the “related account”) maintained by a financial institution (in this subsection and subsection (8) referred to as the “dealer”) that is authorized under provincial legislation to engage in the business of dealing in securities or any other financial instrument, or to provide portfolio management or investment advising services; and

    • (b) the dealer has advised the institution whether the related account is a U.S. reportable account.

    However, subsection (8) does not apply if it can reasonably be concluded by the institution that the dealer has failed to comply with its obligations under this section.

  • Marginal note:Dealer accounts

    (8) If this subsection applies to a reporting Canadian financial institution in respect of a client name account,

    • (a) subsections (1) to (4) do not apply to the institution in respect of the account; and

    • (b) the institution shall rely on the determination of the dealer in respect of the related account in determining whether the account is a U.S. reportable account.

  Marginal note:Reporting  — U.S. reportable accounts

  • 266. (1) Every reporting Canadian financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to each U.S. reportable account maintained by the institution at any time during the immediately preceding calendar year and after June 29, 2014.

  • Marginal note:Reporting  — nonparticipating financial institutions

    (2) Every reporting Canadian financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to payments, to a nonparticipating financial institution that is the holder of a financial account maintained by the reporting Canadian financial institution, during the immediately preceding calendar year if the immediately preceding year is 2015 or 2016.

  • Marginal note:Filing of return

    (3) An information return required under subsection (1) or (2) shall be filed by way of electronic filing.

  Marginal note:Record keeping

  • 267. (1) Every reporting Canadian financial institution shall keep, at the institution’s place of business or at such other place as may be designated by the Minister, records that the institution obtains or creates for the purpose of complying with this Part, including self-certifications and records of documentary evidence.

  • Marginal note:Form of records

    (2) Every reporting Canadian financial institution required by this Part to keep records that does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3).

  • Marginal note:Retention of records

    (3) Every reporting Canadian financial institution that is required to keep, obtain, or create records under this Part shall retain those records for a period of at least six years following

    • (a) in the case of a self-certification, the last day on which a related financial account is open; and

    • (b) in any other case, the end of the last calendar year in respect of which the record is relevant.

  Marginal note:Anti-avoidance

  268. If a person enters into an arrangement or engages in a practice, the primary purpose of which can reasonably be considered to be to avoid an obligation under this Part, the person is subject to the obligation as if the person had not entered into the arrangement or engaged in the practice.

  Marginal note:Deemed-compliant FFI

  269. If a Canadian financial institution makes a reasonable determination that it is to be treated as a deemed-compliant FFI under Annex II to the agreement, this Part applies to the institution, with such modifications as the circumstances require, to the extent that the agreement imposes due diligence and reporting obligations on the institution.

• (2) Subsection (1) comes into force on the day on which the agreement set out in the schedule to the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act enters into force.

PART 6VARIOUS MEASURES

Division 1Payments  —  Veterans Affairs

Marginal note:Earnings loss benefit

• 102. (1) A person who received an earnings loss benefit under subsection 18(1) or 22(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account  —  is entitled to receive an amount determined in accordance with the formula

  A – B – C

  where

  A

  is the amount of the earnings loss benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account;

  B

  is the amount of the earnings loss benefit that was paid to the person for that period; and

  C

  is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be an earnings loss benefit paid or payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act.

Marginal note:Canadian Forces income support benefit

• 103. (1) A person who received a Canadian Forces income support benefit under any of sections 27 to 31 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act for the period that began on May 29, 2012 and ended on September 30, 2012  —  or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account  —  is entitled to receive an amount determined in accordance with the formula

  A – B – C

  where

  A

  is the amount of the Canadian Forces income support benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account;

  B

  is the amount of the Canadian Forces income support benefit that was paid to the person for that period; and

  C

  is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be a Canadian Forces income support benefit paid or payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act.

Marginal note:War veterans allowance

• 104. (1) A person who received an allowance under subsection 4(1) of the War Veterans Allowance Act for the period that began on May 29, 2012 and ended on September 30, 2013  —  or who would have been eligible to receive that allowance if the disability pension paid to the person under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account  —  is entitled to receive an amount determined in accordance with the formula

  A – B

  where

  A

  is the amount of the allowance that would have been paid to the person for that period if the disability pension paid to or in respect of the veteran under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account; and

  B

  is the amount of the allowance that was paid to the person for that period.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be an allowance paid or payable under the War Veterans Allowance Act.

Marginal note:Civilian war-related benefits

• 105. (1) A person who received a benefit under the Civilian War-related Benefits Act for the period that began on May 29, 2012 and ended on September 30, 2013  —  or who would have been eligible to receive that benefit if the disability pension paid to the person under that Act for that period had not been taken into account  —  is entitled to receive an amount determined in accordance with the formula

  A – B

  where

  A

  is the amount of the benefit that would have been paid to the person for that period if the disability pension paid to the person under the Civilian War-related Benefits Act for that period had not been taken into account; and

  B

  is the amount of the benefit that was paid to the person for that period.

• Marginal note:Payment

  (2) Any amount paid or payable under subsection (1) is deemed to be a benefit paid or payable under the Civilian War-related Benefits Act.

Marginal note:Consolidated Revenue Fund

106. There shall be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Veterans Affairs, the amounts determined under sections 102 to 105.

Marginal note:Definitions

• 107. (1) The following definitions apply in this section.

  “common-law partner”

  « conjoint de fait »

  “common-law partner” means a person who is cohabiting with another person in a conjugal relationship and has done so for a period of at least one year.

  “dependent child”

  « enfant à charge »

  “dependent child”

  • (a) in the case of a payment made under section 102 or 103, has the same meaning as in subsection 2(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act; and

  • (b) in the case of a payment made under section 104 or 105, has the same meaning as in subsection 2(1) of the War Veterans Allowance Act.

  “survivor”

  « survivant »

  “survivor”, in relation to a deceased person, means

  • (a) their spouse who was, at the time of the person’s death, residing with the person; or

  • (b) the person who was, at the time of the person’s death, the person’s common-law partner.

• Marginal note:Couples living apart

  (2) A spouse is deemed to be residing with the person and a common-law partner does not cease to be the person’s common-law partner, if it is established that they are living apart by reason only of

  • (a) one or both of them having to reside in a health care facility;

  • (b) circumstances of a temporary nature; or

  • (c) other circumstances that are not within the control of the person or the spouse or common-law partner.

• Marginal note:Deceased person

  (3) If a person who is entitled to be paid an amount under any of sections 102 to 105 dies before the amount is paid, the following rules apply:

  • (a) if, at the time of death, there is a survivor, the survivor is entitled to 100% of the amount;

  • (b) if, at the time of death, there is no survivor, but there are one or more dependent children, each of those children is entitled to the amount obtained by dividing the amount to be paid by the number of those dependent children; and

  • (c) if, at the time of death, there is no survivor or dependent child, no amount is to be paid.

Division 2Canada Deposit Insurance Corporation

R.S., c. B-2Bank of Canada Act

108. Section 18 of the Bank of Canada Act is amended by adding the following after paragraph (m):

R.S., c. C-3Canada Deposit Insurance Corporation Act

109. The Canada Deposit Insurance Corporation Act is amended by adding the following after section 41:

Division 3Regulatory Cooperation Council Initiative on Workplace Chemicals

R.S., c. H-3Amendments to the Hazardous Products Act

110. The long title of the Hazardous Products Act is replaced by the following:

Marginal note:2010, c. 21, s. 72(2)

• 111. (1) The definition “controlled product” or “hazardous product” in section 2 of the Act is repealed.

• Marginal note:R.S., c. 24 (3rd Supp.), s. 1

  (2) The definitions “analyst”, “inspector” and “sell” in section 2 of the Act are replaced by the following:

  “analyst”

  « analyste »

  “analyst” means an individual designated as an analyst under subsection 21(1);

  “inspector”

  « inspecteur »

  “inspector” means an individual designated as an inspector under subsection 21(1);

  “sell”

  « vendre »

  “sell” includes

  • (a) offer for sale or distribution, expose for sale or distribution, have in possession for sale or distribution or distribute  —  whether for consideration or not  —  to one or more recipients, and

  • (b) make any transfer of possession that creates a bailment or, in Quebec, make any transfer of possession of a movable, for a specific purpose, without transferring ownership, and with the obligation to deliver the movable to a specified person or to return it, such as a transfer by means of a deposit, a lease, a pledge, a loan for use or a contract of carriage;

• (3) Section 2 of the Act is amended by adding the following in alphabetical order:

  “container”

  « contenant »

  “container” includes a bag, barrel, bottle, box, can, cylinder, drum or similar package or receptacle but does not include a storage tank;

  “document”

  « document »

  “document” means anything on which information that is capable of being understood by an individual or being read by a computer or other device is recorded or marked;

  “hazardous product”

  « produit dangereux »

  “hazardous product” means any product, mixture, material or substance that is classified in accordance with the regulations made under subsection 15(1) in a category or subcategory of a hazard class listed in Schedule 2;

  “label”

  « étiquette »

  “label” means a group of written, printed or graphic information elements that relate to a hazardous product, which group is designed to be affixed to, printed on or attached to the hazardous product or the container in which the hazardous product is packaged;

  “manufactured article”

  « article manufacturé »

  “manufactured article” means any article that is formed to a specific shape or design during manufacture, the intended use of which when in that form is dependent in whole or in part on its shape or design, and that, when being installed, if the intended use of the article requires it to be installed, and under normal conditions of use, will not release or otherwise cause an individual to be exposed to a hazardous product;

  “mixture”

  « mélange »

  “mixture” means a combination of, or a solution that is composed of, two or more ingredients that, when they are combined, do not react with each other, but excludes any such combination or solution that is a substance;

  “person”

  « personne »

  “person” means an individual or an organization as defined in section 2 of the Criminal Code;

  “prescribed”

  Marginal note:Version anglaise seulement

  “prescribed”, for the purposes of Part II, means prescribed by regulations made under subsection 15(1), and, for the purposes of Part III, means prescribed by regulations made under section 27;

  “review officer”

  « réviseur »

  “review officer” means an individual designated as a review officer under section 26.2;

  “safety data sheet”

  « fiche de données de sécurité »

  “safety data sheet” means a document that contains, under the headings that, by virtue of the regulations made under subsection 15(1), are required to appear in the document, information about a hazardous product, including information related to the hazards associated with any use, handling or storage of the hazardous product in a work place;

  “substance”

  « substance »

  “substance” means any chemical element or chemical compound  —  that is in its natural state or that is obtained by a production process  — whether alone or together with

  • (a) any additive that is necessary to preserve the stability of the chemical element or chemical compound,

  • (b) any solvent that is necessary to preserve the stability or composition of the chemical element or chemical compound, or

  • (c) any impurity that is derived from the production process;

  “supplier”

  « fournisseur »

  “supplier” means a person who, in the course of business, sells or imports a hazardous product;

  “work place”

  « lieu de travail »

  “work place” has the meaning assigned by regulations made under subsection 15(1).

Marginal note:R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 127(E)

112. Section 11 of the Act and the headings before it are replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1; 2002, c. 28, s. 86

• 113. (1) Paragraphs 12(a) to (c) of the Act are repealed.

• Marginal note:R.S., c. 24 (3rd Supp.), s. 1

  (2) Paragraph 12(e) of the Act is replaced by the following:

  • (e) hazardous waste, being a hazardous product that is sold for recycling or recovery or is intended for disposal;

• Marginal note:R.S., c. 24 (3rd Supp.), s. 1; 2010, c. 21, s. 74

  (3) Paragraphs 12(f) and (g) of the Act are repealed.

• (4) Section 12 of the Act is amended by striking out “or” at the end of paragraph (h), by adding “or” at the end of paragraph (i) and by adding the following after paragraph (i):

  • (j) anything listed in Schedule 1.

Marginal note:R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 128(F)

114. Sections 13 and 14 of the Act are replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 129

• 115. (1) Paragraphs 15(1)(a) to (e) of the Act are replaced by the following:

  • (a) defining, for the purposes of Schedule 2, any word or expression used in Schedule 2 but not defined in this Act;

  • (a.1) establishing, for any hazard class listed in Schedule 2, categories and subcategories of that hazard class;

  • (b) respecting the classification of products, mixtures, materials and substances in a category or subcategory of a hazard class listed in Schedule 2;

  • (c) respecting safety data sheets;

  • (c.1) respecting labels;

  • (d) respecting the preparation and maintenance of documents, including by specifying the documents to be prepared and maintained, where they are to be kept and for how long;

• Marginal note:R.S., c. 24 (3rd Supp.), s. 1

  (2) Paragraphs 15(1)(f) to (h) of the Act are replaced by the following:

  • (f) exempting from the application of this Part and the regulations made under this subsection or any provision of this Part or those regulations, on any terms and conditions that may be specified in those regulations,

    • (i) the sale or importation of any hazardous product or class of hazardous products either generally or in the quantities or concentrations, in the circumstances, at the places, premises or facilities, for the purposes or in the containers that are specified in those regulations, and

    • (ii) any class of suppliers;

• Marginal note:R.S., c. 24 (3rd Supp.), s. 1

  (3) Paragraphs 15(1)(i) to (l) of the Act are replaced by the following:

  • (i) defining the expression “work place” for the purposes of this Part;

  • (j) requiring any supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada to provide, as soon as feasible, any information that is included in the safety data sheet that is in the supplier’s possession for the hazardous product to any prescribed safety professional or health professional who requests that information for a prescribed purpose;

  • (k) requiring a prescribed safety professional or health professional  —  to whom a supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada has provided information about the hazardous product that the supplier is exempt from disclosing under any Act of Parliament  —  to keep confidential, except for the purpose for which it is provided, any of that information that the supplier specifies as being confidential, if that information was provided at the request of the safety professional or health professional for a prescribed purpose;

  • (l) subject to the Hazardous Materials Information Review Act, requiring any supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada to identify, as soon as feasible, on request of any person within a class of persons specified in the regulations made under this subsection, the source for any toxicological data used in the preparation of any safety data sheet that the supplier has provided or caused to be provided in order to meet the requirement set out in paragraph 13(1)(a.1) or has obtained or prepared in order to meet the requirement set out in paragraph 14(a), as the case may be;

• Marginal note:R.S., c. 24 (3rd Supp.), s. 1

  (4) Subsections 15(2) and (3) of the Act are replaced by the following:

  • Marginal note:Regulations

    (2) The Governor in Council may make regulations respecting the sale or importation of any hazardous product referred to in subsection 14.1(1) or (2).

  • Marginal note:Externally produced material

    (3) A regulation made under subsection (1) or (2) may incorporate by reference documents produced by a person or body other than the Minister, including by

    • (a) an organization established for the purpose of writing standards, such as an organization accredited by the Standards Council of Canada;

    • (b) an industrial or trade organization; or

    • (c) a government.

  • Marginal note:Reproduced or translated material

    (4) A regulation made under subsection (1) or (2) may incorporate by reference documents that the Minister reproduces or translates from documents produced by a person or body other than the Minister

    • (a) with any adaptations of form and reference that will facilitate their incorporation into the regulation; or

    • (b) in a form that sets out only the parts of them that apply for the purposes of the regulation.

  • Marginal note:Jointly produced documents

    (5) A regulation made under subsection (1) or (2) may incorporate by reference documents that the Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws.

  • Marginal note:Internally produced standards

    (6) A regulation made under subsection (1) or (2) may incorporate by reference technical or explanatory documents that the Minister produces, including

    • (a) specifications, classifications, illustrations, graphs or other information of a technical nature; and

    • (b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature.

  • Marginal note:Incorporation as amended from time to time

    (7) Documents may be incorporated by reference as amended from time to time.

  • Marginal note:For greater certainty

    (8) Subsections (3) to (7) are for greater certainty and do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections.

  • Definition of “government”

    (9) In this section, “government” means any of the following or their institutions:

    • (a) the federal government;

    • (b) a corporation named in Schedule III to the Financial Administration Act;

    • (c) a provincial government or a public body established under an Act of the legislature of a province;

    • (d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act;

    • (e) a government of a foreign state or of a subdivision of a foreign state; and

    • (f) an international organization of states.

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

116. Section 16 of the Act is repealed.

Marginal note:2004, c. 15, s. 68

117. Subsection 16.1(2) of the Act is replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

118. Section 17 of the Act and the heading before it are repealed.

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

119. Section 18 of the Act and the heading before it are replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

120. Section 19 of the Act is replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

121. Section 20 of the Act and the heading before it are replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

• 122. (1) Subsection 21(1) of the Act is replaced by the following:

  Marginal note:Inspectors and analysts

  • 21. (1) The Minister may designate as an inspector or analyst for the purposes of any provision of this Act or of the regulations any individual or class of individuals who, in the Minister’s opinion, is qualified to be so designated. However, if the individual is employed by a provincial government, or a public body established under an Act of the legislature of a province, the Minister may make the designation only after obtaining the approval of that government or public body.

• Marginal note:R.S., c. 24 (3rd Supp.), s. 1

  (2) Subsection 21(2) of the English version of the Act is replaced by the following:

  • Marginal note:Certificate to be produced

    (2) The Minister shall furnish every inspector with a certificate of designation and, on entering any place in accordance with subsection 22(1), an inspector shall, on request, produce the certificate to the person in charge of that place.

• (3) Section 21 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Objectives, guidelines and codes of practice

    (3) The Minister may establish objectives, guidelines and codes of practice respecting the exercise of an inspector’s or analyst’s powers, and the performance of an inspector’s or analyst’s duties or functions, under this Act.

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

123. The heading before section 22 and sections 22 to 26 of the Act are replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

124. Paragraph 27(a) of the Act is replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

125. Section 28 of the Act is replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

126. Subsection 30(1) of the Act is replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 1

127. Section 31 of the Act is replaced by the following:

Marginal note:R.S., c. 24 (3rd Supp.), s. 2(2)

128. Schedule II to the Act is replaced by the Schedules 1 and 2 set out in Schedule 4 to this Act.

Transitional Provisions

Marginal note:Definitions

• 129. (1) The following definitions apply in this section and sections 130 to 138.

  “controlled product”

  « produit contrôlé »

  “controlled product” has the same meaning as in section 2 of the former Act.

  “former Act”

  « ancienne loi »

  “former Act” means the Hazardous Products Act as it read immediately before the day on which section 114 comes into force.

• Marginal note:Same meaning

  (2) Unless a contrary intention appears, words and expressions used in sections 130 to 138 have the same meanings as in section 2 of the Hazardous Products Act.

Marginal note:Sale of controlled product

• 130. (1) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product if the supplier sells the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.

• Marginal note:Importation of controlled product

  (2) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product if the supplier imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.

• Marginal note:Hazardous product that is not controlled product

  (3) Sections 13 and 14 of the Hazardous Products Act do not apply to a supplier in respect of the sale or importation of a hazardous product that is not a controlled product if the supplier sells or imports the hazardous product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section.

Marginal note:Resale of controlled product

• 131. (1) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that was sold to them if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.

• Marginal note:Hazardous product that is not controlled product

  (2) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a hazardous product that was sold to them and that is not a controlled product if the supplier sells the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section.

Marginal note:Importation of controlled product for own use in work place

• 132. (1) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that the supplier intends only to use in their work place if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.

• Marginal note:Hazardous product that is not controlled product

  (2) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a hazardous product that the supplier intends only to use in their work place and that is not a controlled product if the supplier imports the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section.

Marginal note:Sale of controlled product

• 133. (1) Subsection 14.1(1) of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that contains asbestos and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier sells the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.

• Marginal note:Importation of controlled product

  (2) Subsection 14.1(2) of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that contains asbestos and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.

Marginal note:Resale of controlled product

• 134. (1) Subsection 14.1(1) of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that contains asbestos, that was sold to them and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 133 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.

• Marginal note:Importation of controlled product for own use in work place

  (2) Subsection 14.1(2) of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that contains asbestos, that the supplier intends only to use in their work place and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 133 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.

Marginal note:Sale or importation of controlled product  —  false information

• 135. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale or importation of a controlled product if the supplier sells or imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 or 14, as the case may be, of the former Act in force at the time, be in contravention of that section 13 or 14 in respect of that sale or importation.

• Marginal note:Hazardous product that is not controlled product

  (2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale or importation of a hazardous product that is not a controlled product if the supplier sells or imports the hazardous product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section.

Marginal note:Resale of controlled product  — false information

• 136. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that was sold to them if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.

• Marginal note:Hazardous product that is not controlled product

  (2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a hazardous product that was sold to them and that is not a controlled product if the supplier sells the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section.

Marginal note:Importation of controlled product for own use in work place  —  false information

• 137. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that the supplier intends only to use in their work place if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.

• Marginal note:Hazardous product that is not controlled product

  (2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a hazardous product that the supplier intends only to use in their work place and that is not a controlled product if the supplier imports the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section.

Marginal note:Reference to regulations

138. For the purposes of sections 130 to 137, any references in the former Act to the Ingredient Disclosure List, to regulations, or to anything prescribed by regulation, are considered to be references to that List or those regulations as they read immediately before the day on which section 114 comes into force.

R.S., c. L-2Amendments to the Canada Labour Code

Marginal note:R.S., c. 24 (3rd Supp.), s. 3(1); 2000, c. 20, s. 2(6)(F)

• 139. (1) The definition “hazardous substance” in subsection 122(1) of the Canada Labour Code is replaced by the following:

  “hazardous substance”

  « substance dangereuse »

  “hazardous substance” includes a hazardous product and a chemical, biological or physical agent that, by reason of a property that the agent possesses, is hazardous to the safety or health of a person exposed to it;

• Marginal note:R.S., c. 24 (3rd Supp.), s. 3(2)

  (2) Subsection 122(2) of the Act is replaced by the following:

  • Marginal note:Definitions

    (2) In this Part, “hazardous product”, “label” and “safety data sheet” have the same meanings as in section 2 of the Hazardous Products Act.

Marginal note:R.S., c. 24 (3rd Supp.), s. 5; 2000, c. 20, ss. 6(2)(F) and (3)

140. Paragraphs 125.1(c) to (e) of the Act are replaced by the following:

Marginal note:2000, c. 20, s. 7

141. Subsection 125.2(1) of the Act is replaced by the following:

Marginal note:2000, c. 20, s. 14

142. Subsection 144(4) of the Act is replaced by the following:

Transitional Provisions

Marginal note:Paragraphs 125.1(c) to (e) of Canada Labour Code

143. Paragraphs 125.1(c) to (e) of the Canada Labour Code do not apply to an employer, on or after the day on which section 140 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section, if the employer complies with the requirements set out in those paragraphs as they read immediately before the day on which section 140 comes into force, as if those paragraphs were still in force.

Marginal note:Products in work place

144. Paragraphs 125.1(c) to (e) of the Canada Labour Code do not apply to an employer, on or after the day fixed by order of the Governor in Council for the purposes of section 143 but before a day to be fixed by order of the Governor in Council for the purposes of this section, in respect of hazardous products that are in the work place on the day fixed by order of the Governor in Council for the purposes of section 143, if the employer complies with the requirements set out in those paragraphs as they read immediately before the day on which section 140 comes into force, as if those paragraphs were still in force.

Marginal note:Same meaning

• 145. (1) Unless a contrary intention appears, words and expressions used in sections 143 and 144 have the same meanings as in section 122 of the Canada Labour Code.

• Marginal note:References

  (2) For the purposes of sections 143 and 144,

  • (a) “controlled product”, “hazard symbol”, “Ingredient Disclosure List”, “label” and “material safety data sheet” in paragraphs 125.1(c) to (e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, have the same meanings as in the Hazardous Products Act, as that Act read immediately before the day on which section 114 comes into force;

  • (b) any references to the Ingredient Disclosure List in paragraph 125.1(e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, are considered to be references to the Ingredient Disclosure List as it read immediately before the day on which section 114 comes into force; and

  • (c) any references to regulations, or to anything prescribed by regulation, in paragraphs 125.1(c) to (e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, are considered to be references to those regulations as they read immediately before that day.

R.S., c. 24 (3rd Supp.), Part IIIAmendments to the Hazardous Materials Information Review Act

• 146. (1) The definitions “controlled product” and “material safety data sheet” in subsection 10(1) of the Hazardous Materials Information Review Act are repealed.

• (2) Subsection 10(1) of the Act is amended by adding the following in alphabetical order:

  “CAS registry number”

  « numéro d’enregistrement CAS »

  “CAS registry number” means the identification number assigned to a chemical by the Chemical Abstracts Service, a division of the American Chemical Society;

  “chemical name”

  « dénomination chimique »

  “chemical name” means a scientific designation of a material or substance that is made in accordance with the rules of nomenclature of either the Chemical Abstracts Service, a division of the American Chemical Society, or the International Union of Pure and Applied Chemistry, or a scientific designation of a material or substance that is internationally recognized and that clearly identifies the material or substance;

  “hazardous product”

  « produit dangereux »

  “hazardous product” has the same meaning as in section 2 of the Hazardous Products Act;

  “label”

  « étiquette »

  “label” means a document that contains a label, as defined in section 2 of the Hazardous Products Act, that meets the requirements set out in the regulations made under subsection 15(1) of that Act;

  “mixture”

  « mélange »

  “mixture” has the same meaning as in section 2 of the Hazardous Products Act;

  “safety data sheet”

  « fiche de données de sécurité »

  “safety data sheet” has the same meaning as in section 2 of the Hazardous Products Act;

  “substance”

  « substance »

  “substance” has the same meaning as in section 2 of the Hazardous Products Act;

Marginal note:1992, c. 1, s. 144(1) (Sch. VII, item 27(F)); 2012, c. 31, par. 284(a)(F)

• 147. (1) Subsections 11(1) and (2) of the Act are replaced by the following:

  Marginal note:Claim for exemption by supplier

  • 11. (1) Any supplier who is required, either directly or indirectly, because of the provisions of the Hazardous Products Act, to disclose any of the following information may, if the supplier considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Chief Screening Officer a claim for exemption in accordance with this section:

    • (a) in the case of a material or substance that is a hazardous product,

      • (i) the chemical name of the material or substance,

      • (ii) the CAS registry number, or any other unique identifier, of the material or substance, and

      • (iii) the chemical name of any impurity, stabilizing solvent or stabilizing additive that is present in the material or substance, that is classified in a category or subcategory of a health hazard class under the Hazardous Products Act and that contributes to the classification of the material or substance in the health hazard class under that Act;

    • (b) in the case of an ingredient that is in a mixture that is a hazardous product,

      • (i) the chemical name of the ingredient,

      • (ii) the CAS registry number, or any other unique identifier, of the ingredient, and

      • (iii) the concentration or concentration range of the ingredient; and

    • (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture.

  • Marginal note:Claim for exemption by employer

    (2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code, to disclose any of the following information may, if the employer considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Chief Screening Officer a claim for exemption in accordance with this section:

    • (a) in the case of a material or substance that is a hazardous product,

      • (i) the chemical name of the material or substance,

      • (ii) the CAS registry number, or any other unique identifier, of the material or substance, and

      • (iii) the chemical name of any impurity, stabilizing solvent or stabilizing additive that is present in the material or substance, that is classified in a category or subcategory of a health hazard class under the Hazardous Products Act and that contributes to the classification of the material or substance in the health hazard class under that Act;

    • (b) in the case of an ingredient that is in a mixture that is a hazardous product,

      • (i) the chemical name of the ingredient,

      • (ii) the CAS registry number, or any other unique identifier, of the ingredient, and

      • (iii) the concentration or concentration range of the ingredient;

    • (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture;

    • (d) the product identifier of a hazardous product, being its chemical name, common name, generic name, trade-name or brand name;

    • (e) information about a hazardous product, other than the product identifier, that constitutes a means of identification; and

    • (f) information that could be used to identify a supplier of a hazardous product.

• Marginal note:2007, c. 7, s. 1

  (2) The portion of subsection 11(4) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Contents of claim

    (4) A claim for exemption shall be accompanied by the safety data sheet or label to which the claim relates and shall contain

Marginal note:2012, c. 31, par. 284(b)(F)

• 148. (1) The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Duties of Chief Screening Officer

  • 12. (1) The Chief Screening Officer shall, on receipt of a claim for exemption and the safety data sheet or label to which it relates and of payment of the required fee,

• (2) Paragraph 12(1)(b) of the Act is replaced by the following:

  • (b) assign a screening officer to review the claim and the safety data sheet or label to which it relates.

• Marginal note:2001, c. 34, s. 50(F)

  (3) Subsection 12(2) of the Act is replaced by the following:

  • Marginal note:Notice

    (2) The notice referred to in paragraph (1)(a) shall contain a statement offering every affected party the opportunity to make, within the period specified in the notice, written representations to the screening officer with respect to the claim for exemption and the safety data sheet or label to which it relates.

• (4) Subsection 12(3) of the French version of the Act is replaced by the following:

  • Marginal note:Limitation

    (3) L’avis visé à l’alinéa (1)a) ne peut fournir de renseignements faisant l’objet de la demande.

• 149. (1) The portion of subsection 13(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Duties of screening officer

  • 13. (1) A screening officer shall review a claim for exemption and the safety data sheet or label to which it relates in accordance with the prescribed procedures and shall

• (2) Paragraph 13(1)(b) of the Act is replaced by the following:

  • (b) decide whether the safety data sheet or label to which the claim relates, except to the extent that it does not disclose the information in respect of which the claim is made, complies with the provisions of the Hazardous Products Act or the provisions of the Canada Labour Code, as the case may be.

150. Subsection 14(2) of the French version of the Act is replaced by the following:

• 151. (1) The portion of subsection 15(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Decision in writing

  • 15. (1) A screening officer shall, as soon as is practicable, render a decision in writing on a claim for exemption and the safety data sheet or label to which it relates, including reasons for the decision, and shall

• (2) Paragraph 15(1)(b) of the Act is replaced by the following:

  • (b) cause a notice of the decision to be given to each affected party who made written representations to the screening officer with respect to the claim for exemption or the safety data sheet or label to which it relates.

• (3) Subsection 15(2) of the French version of the Act is replaced by the following:

  • Marginal note:Notification de la décision

    (2) L’avis prévu à l’alinéa (1)b) doit contenir les renseignements nécessaires pour indiquer le sens de la décision de l’agent de contrôle et la motivation de celle-ci, sans toutefois fournir de renseignements faisant l’objet de la demande.

Marginal note:2007, c. 7, s. 3

152. Subsections 16.1(1) to (3) of the Act are replaced by the following:

Marginal note:2007, c. 7, s. 4

153. Subsection 17(1) of the French version of the Act is replaced by the following:

Marginal note:2007, c. 7, s. 5

• 154. (1) Subparagraph 18(1)(a)(ii) of the Act is replaced by the following:

  • (ii) a notice containing any information that, in the opinion of a screening officer, should have been disclosed on any safety data sheet or label reviewed by the screening officer; and

• Marginal note:2007, c. 7, s. 5

  (2) Subparagraph 18(1)(b)(ii) of the Act is replaced by the following:

  • (ii) a notice containing any information that has been disclosed on any safety data sheet or label in compliance with the undertaking.

• (3) Subsection 18(3) of the French version of the Act is replaced by the following:

  • Marginal note:Limitation

    (3) L’avis prévu au paragraphe (1) ne peut contenir de renseignements faisant l’objet d’une demande de dérogation.

155. Subsection 24(2) of the French version of the Act is replaced by the following:

156. Section 26 of the French version of the Act is replaced by the following:

• 157. (1) Paragraph 27(1)(b) of the Act is replaced by the following:

  • (b) a notice containing any information that, in the opinion of an appeal board, should have been disclosed on any safety data sheet or label that was the subject matter of an appeal to the appeal board.

• (2) Subsection 27(3) of the French version of the Act is replaced by the following:

  • Marginal note:Limitation

    (3) L’avis prévu au paragraphe (1) ne peut contenir de renseignements faisant l’objet d’une demande de dérogation.

Marginal note:2012, c. 31, s. 278(3)

158. Subsections 46(3) and (4) of the French version of the Act are replaced by the following:

Transitional Provisions

Marginal note:Subsection 19(1) of Hazardous Materials Information Review Act

• 159. (1) For greater certainty, if a person who filed a claim for exemption under section 11 of the Hazardous Materials Information Review Act is, on the day on which section 147 comes into force, exempt under subsection 19(1) of that Act from a requirement in respect of which the exemption is claimed, the person continues to be so exempt after that day until the final disposition of the proceedings in relation to that claim.

• Marginal note:Subsection 19(2) of Hazardous Materials Information Review Act

  (2) For greater certainty, if a person who filed a claim for exemption under section 11 of the Hazardous Materials Information Review Act is, on the day on which section 147 comes into force, exempt under subsection 19(2) of that Act from a requirement in respect of which the claim or portion of a claim is determined to be valid, the person continues to be so exempt after that day for the remainder of the period referred to in that subsection 19(2).

Coordinating Amendments

Marginal note:2013, c. 40

160. On the first day on which both subsection 194(2) of the Economic Action Plan 2013 Act, No. 2 and section 142 of this Act are in force, subsection 144(4) of the Canada Labour Code is replaced by the following:

Marginal note:Bill C-5

• 161. (1) Subsections (2) to (5) apply if Bill C-5, introduced in the 2nd session of the 41st Parliament and entitled the Offshore Health and Safety Act (in this section referred to as the “other Act”) receives royal assent.

• (2) On the first day on which both section 106 of the other Act and section 147 of this Act are in force, the portion of subsection 11(2) of the Hazardous Materials Information Review Act before paragraph (a) is replaced by the following:

  • Marginal note:Claim for exemption by employer

    (2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, to disclose any of the following information may, if the employer considers it to be confidential business information, claim an exemption from the requirement to disclose it by filing with the Chief Screening Officer a claim for exemption in accordance with this section:

• (3) On the first day on which both section 107 of the other Act and subsection 149(2) of this Act are in force, paragraph 13(1)(b) of the Hazardous Materials Information Review Act is replaced by the following:

  • (b) decide whether the safety data sheet or label to which the claim relates, except to the extent that it does not disclose the information in respect of which the claim is made, complies with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be.

• (4) On the first day on which both subsection 109(1) of the other Act and section 152 of this Act are in force, subsection 16.1(1) of the Hazardous Materials Information Review Act is replaced by the following:

  Marginal note:Undertaking

  • 16.1 (1) If a screening officer determines under paragraph 13(1)(b) that a safety data sheet or label to which a claim for exemption relates does not comply with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, the screening officer may send an undertaking to the claimant setting out the measures that are required to be taken for the purpose of ensuring compliance with those provisions, except to the extent that they would require the claimant to disclose the information in respect of which the claim is made, in the manner and within the period specified in the undertaking.

• (5) On the first day on which both subsection 110(1) of the other Act and section 153 of this Act are in force, subsection 17(1) of the French version of the Hazardous Materials Information Review Act is replaced by the following:

  Marginal note:Ordre

  • 17. (1) S’il ne reçoit pas l’engagement signé ou n’est pas convaincu que le demandeur l’a respecté, l’agent de contrôle lui ordonne de se conformer aux dispositions de la Loi sur les produits dangereux, du Code canadien du travail ou de la loi de mise en oeuvre, selon le cas, sauf dans la mesure où elles obligeraient le demandeur à communiquer les renseignements visés par la demande, selon les modalités de forme et de temps précisées par l’ordre.

Coming into Force

Marginal note:Order in council

162. The provisions of this Division, other than sections 160 and 161, come into force on a day or days to be fixed by order of the Governor in Council.

Division 4R.S., c. I-3Importation of Intoxicating Liquors Act

Marginal note:2012, c. 14, s. 1

163. Paragraph 3(2)(h) of the Importation of Intoxicating Liquors Act is replaced by the following:

Division 5R.S., c. J-1Judges Act

Marginal note:2012, c. 31, s. 210

164. Paragraph 13(d) of the Judges Act is replaced by the following:

Marginal note:2012, c. 31, s. 210

165. Paragraph 20(d) of the Act is replaced by the following:

Division 6R.S., c. M-5Members of Parliament Retiring Allowances Act

Amendments to the Act

166. The Members of Parliament Retiring Allowances Act is amended by adding the following after section 2.8:

Transitional Provision

Marginal note:Member already suspended

167. If, on the day on which this Division comes into force, a person has been suspended from the Senate or House of Commons, as the case may be, by a majority vote of that House and has not had their right to accrue pensionable service reinstated by such a vote, the periods referred to in section 2.9 and subsection 2.92(1) of the Members of Parliament Retiring Allowances Act, as enacted by section 166, begin on the day on which this Division comes into force.

Division 7R.S., c. N-5National Defence Act

Amendments to the Act

168. Section 17 of the National Defence Act is replaced by the following:

Marginal note:R.S., c. 31 (1st Supp.), s. 60 (Sch. I, s. 7)

169. Section 21 of the Act is replaced by the following:

170. The schedule to the Act is replaced by the schedule set out in Schedule 5 to this Act.

Coming into Force

Marginal note:Sixty days after royal assent

• 171. (1) Section 168 comes into force 60 days after the day on which this Act receives royal assent.

• Marginal note:Order in council

  (2) Sections 169 and 170 come into force on a day or days to be fixed by order of the Governor in Council.

Division 8R.S., c. 1 (2nd Supp.)Customs Act

Marginal note:2005, c. 38, s. 81

172. The portion of subsection 127.1(1) of the Customs Act before paragraph (a) is replaced by the following:

Marginal note:2001, c. 25, s. 69

173. The portion of subsection 129(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:2001, c. 25, s. 75

174. Subsection 138(2) of the Act is replaced by the following:

Division 9Atlantic Canada Opportunities Agency

R.S., c. 41 (4th Supp.), Part IAtlantic Canada Opportunities Agency Act

175. The definition “Board” in section 3 of the Atlantic Canada Opportunities Agency Act is repealed.

Marginal note:1995, c. 29, ss. 2(1) and (2)(E) and s. 3; 2002, c. 17, s. 4

176. The heading before section 18 and sections 18 and 19 of the Act are repealed.

Marginal note:1992, c. 1, s. 10

177. Subsections 21(2) and (2.1) of the Act are repealed.

Dissolution of Board

Marginal note:Appointments terminated

• 178. (1) The members of the Atlantic Canada Opportunities Board, established by section 18 of the Atlantic Canada Opportunities Agency Act, cease to hold office on the day on which this Division comes into force.

• Marginal note:No compensation

  (2) Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of that Board has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by operation of this Division.

Division 10Enterprise Cape Breton Corporation

Dissolution

Marginal note:Definitions

179. The following definitions apply in sections 180 to 186.

“Agency”

« Agence »

“Agency” means the Atlantic Canada Opportunities Agency established by section 10 of the Atlantic Canada Opportunities Agency Act.

“Corporation”

« Société »

“Corporation” means the Enterprise Cape Breton Corporation continued under section 27 of the Enterprise Cape Breton Corporation Act.

“Minister”

« ministre »

“Minister” means the Minister as defined in section 3 of the Atlantic Canada Opportunities Agency Act.

Marginal note:Dissolution

180. The Corporation is dissolved on the day on which this Division comes into force.

Marginal note:Transfer of assets and obligations

• 181. (1) On the day on which this Division comes into force,

  • (a) the Corporation’s assets and those of its subsidiaries, other than the real property described in paragraph (c), are transferred to the Agency;

  • (b) the Corporation’s obligations and those of its subsidiaries, other than those described in paragraph (d), are assumed by the Agency;

  • (c) the administration of all real property in which the Corporation has any right, title or interest is transferred to the Minister of Public Works and Government Services; and

  • (d) the Corporation’s obligations and those of its subsidiaries to former employees of the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act that were acquired by the Corporation or its subsidiaries on December 31, 2009 are assumed by Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services.

• Marginal note:Credits transferred  — Department of Public Works and Government Services

  (2) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures related to any real property described in paragraph (1)(c) and any of the Corporation’s expenditures related to any of its obligations described in paragraph (1)(d), and that is unexpended, is deemed to have been appropriated to defray any expenditures of the Department of Public Works and Government Services.

• Marginal note:Credits transferred  — Agency

  (3) Any money, other than the money referred to in subsection (2), that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures, and that is unexpended, is deemed to have been appropriated to defray any of the Agency’s expenditures.

Marginal note:Appointment to Agency

• 182. (1) Despite subsection 15(1) of the Atlantic Canada Opportunities Agency Act, every employee of the Corporation or of any of its subsidiaries, other than an employee described in subsection (2), is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Agency and to be an employee as defined in subsection 2(1) of the Public Service Employment Act.

• Marginal note:Appointment to Department of Public Works and Government Services

  (2) Every employee of the Corporation or of any of its subsidiaries whose functions relate to any real property or obligations described in paragraph 181(1)(c) or (d), as the case may be, is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Department of Public Works and Government Services and to be an employee as defined in subsection 2(1) of that Act.

• Marginal note:Employees

  (3) Every employee referred to in subsection (1) or (2) is entitled

  • (a) to receive in the position referred to in subsection (1) or (2) the same rate of pay that they were receiving as an employee of the Corporation or of any of its subsidiaries for as long as that rate of pay is higher than the rate of pay provided for by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position;

  • (b) to retain any vacation and sick leave credits that they had earned during their employment at the Corporation or at any of its subsidiaries; and

  • (c) to be credited with their accumulated years of service at the Corporation, at a subsidiary of the Corporation or at the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act, for the purpose of determining their annual vacation entitlement in the public service.

  In all other respects, the employee is governed by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position.

Marginal note:Appointments terminated

• 183. (1) The members of the Board of Directors of the Corporation cease to hold office on the day on which this Division comes into force.

• Marginal note:No compensation

  (2) Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of the Corporation’s Board of Directors, except the Chief Executive Officer, has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division.

Marginal note:Provisions not applicable

184. Subsections 91(1) and (3) of the Financial Administration Act do not apply in respect of the dissolution of, or the sale or other disposal of the assets of, any of the Corporation’s subsidiaries.

Marginal note:Closing out affairs

185. After the Corporation is dissolved, the Minister may do any thing and perform any act that is necessary for or incidental to closing out the Corporation’s affairs and those of its subsidiaries.

Marginal note:Continuation of legal proceedings

186. Any action, suit or other legal proceeding to which the Corporation or any of its subsidiaries is party that is pending in any court on the day on which this Division comes into force may be continued by or against Her Majesty in right of Canada in the same manner and to the same extent as it could have been continued by or against the Corporation or subsidiary, as the case may be.

R.S., c. 41 (4th Supp.), Part IAtlantic Canada Opportunities Agency Act

Marginal note:2002, c. 17, s. 3

187. Paragraph 13(h.1) of the Atlantic Canada Opportunities Agency Act is replaced by the following:

Consequential Amendments

R.S., c. F-11Financial Administration Act

Marginal note:1998, c. 10, s. 173

188. Paragraph 89.1(3)(b) of the Financial Administration Act is replaced by the following:

Marginal note:R.S., c. 41 (4th Supp.), s. 51

189. Part I of Schedule III to the Act is amended by striking out the following:

R.S., c. M-13; 2000, c. 8, s. 2Payments in Lieu of Taxes Act

Marginal note:SOR/99-333, s. 2

190. Schedule III to the Payments in Lieu of Taxes Act is amended by striking out the following:

1991, c. 30Public Sector Compensation Act

191. Schedule II to the Public Sector Compensation Act is amended by striking out the following:

Repeal

Marginal note:Repeal

192. The Enterprise Cape Breton Corporation Act, Part II of chapter 41 of the 4th Supplement to the Revised Statues of Canada, 1985, is repealed.

Division 111990, c. 3Museums Act

Amendment to the Act

193. Section 9 of the Museums Act is amended by adding the following after subsection (2):

Transitional Provisions

Definitions

Marginal note:Definitions

194. The following definitions apply in sections 195 to 204.

“Minister”

« ministre »

“Minister” means the Minister of Canadian Heritage.

“Museum”

« musée »

“Museum” means the Canadian Museum of History.

Online Works of Reference

Definition of “program”

195. In sections 196 to 199, “program” means the program known as the “Online Works of Reference”.

Marginal note:Responsibility for program transferred

196. On the day on which this section comes into force, the responsibility for the administration of the program is transferred from the Minister to the Museum.

Marginal note:Credits transferred

197. Any money that is appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray any expenditures related to the program and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to have been appropriated to defray any of the Museum’s expenditures related to the program.

Marginal note:Obligations, contracts and authorizations

198. On the day on which this section comes into force,

• (a) the Minister’s obligations that relate to the program are assumed by the Museum;

• (b) contracts entered into by the Minister that relate to the program and are still in force are deemed to have been entered into by the Museum;

• (c) permits, licences and other authorizations issued to the Minister that relate exclusively to the program and are still valid are transferred to the Museum; and

• (d) permits, licences and other authorizations issued by the Minister that relate to the program and are still valid are deemed to have been issued by the Museum.

Marginal note:Assets

199. On the day on which this section comes into force, the assets of the Department of Canadian Heritage that relate exclusively to the program are transferred to the Museum.

Virtual Museum of Canada

Definition of “program”

200. In sections 201 to 204, “program” means the program known as the “Virtual Museum of Canada”.

Marginal note:Responsibility for program transferred

201. On the day on which this section comes into force, the responsibility for the administration of the program is transferred from the Minister to the Museum.

Marginal note:Credits transferred

202. Any money that is appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray any expenditures related to the program and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to have been appropriated to defray any of the Museum’s expenditures related to the program.

Marginal note:Obligations, contracts and authorizations

203. On the day on which this section comes into force,

• (a) the Minister’s obligations that relate to the program are assumed by the Museum;

• (b) contracts entered into by the Minister that relate to the program and are still in force are deemed to have been entered into by the Museum;

• (c) permits, licences and other authorizations issued to the Minister that relate exclusively to the program and are still valid are transferred to the Museum; and

• (d) permits, licences and other authorizations issued by the Minister that relate to the program and are still valid are deemed to have been issued by the Museum.

Marginal note:Assets

204. On the day on which this section comes into force, the assets of the Department of Canadian Heritage that relate exclusively to the program are transferred to the Museum.

Coming into Force

Marginal note:Order in council

205. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council.

Division 121990, c. 4Nordion and Theratronics Divestiture Authorization Act

Marginal note:1994, c. 24, s. 34(2)(F)

206. The definitions “Nordion” and “Theratronics” in subsection 2(1) of the Nordion and Theratronics Divestiture Authorization Act are replaced by the following:

• 207. (1) Subsection 6(3) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):

  • (c) by any person if the acquisition of those shares by that person

    • (i) is an investment that, under sections 21 to 23 of the Investment Canada Act, is, or is deemed, likely to be of net benefit to Canada, and

    • (ii) is not prohibited under Part IV.1 of that Act.

• (2) Section 6 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Exception  — subsequent holders

    (3.1) No provision imposing constraints under subsection (1) and no regulation referred to in subsection (2) apply in respect of any voting shares of Nordion referred to in paragraph (3)(c) that are subsequently held by any other person.

208. Section 7 of the Act is renumbered as subsection 7(1) and is amended by adding the following:

209. The portion of section 8 of the Act before paragraph (a) is replaced by the following:

Division 131991, c. 46Bank Act

210. The Bank Act is amended by adding the following after section 415.1:

Division 141991, c. 47Insurance Companies Act

• 211. (1) Subsection 237(2) of the Insurance Companies Act is amended by adding the following after paragraph (a):

  • (a.01) respecting the process that precedes the calling of a special meeting under subsection (1.1), including the development of a conversion proposal, and respecting the calling of that meeting;

• (2) Paragraph 237(2)(c) of the Act is replaced by the following:

  • (c) governing the ownership of shares issued by a mutual company that has been converted into a company with common shares, including limiting the circumstances in which the Minister may give approval under subsection 407(1);

• (3) Section 237 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Regulations made under paragraph (2)(a.01)

    (2.1) Regulations made under paragraph (2)(a.01) may provide for court intervention in the process referred to in that paragraph, including the circumstances in which the court is to be seized of any matter in relation to that process, and may govern the court’s powers and procedures in that regard. They may also govern authorizations by the Superintendent in respect of notices to be sent in the context of that process.

Division 15Regulatory Cooperation

1993, c. 16Motor Vehicle Safety Act

212. The long title of the French version of the Motor Vehicle Safety Act is replaced by the following:

Marginal note:1999, c. 33, s. 350

• 213. (1) The definitions “national safety mark”, “standard” and “vehicle” in section 2 of the Act are replaced by the following:

  “national safety mark”

  « marque nationale de sécurité »

  “national safety mark” means a prescribed expression, symbol or abbreviation or any combination of them;

  “standard”

  « norme »

  “standard” means a standard that governs the design, manufacture, functioning or marking of vehicles or equipment for the purpose of reducing, directly or indirectly, the risk of death, injury or property damage from vehicle use, including a standard aimed at increasing the use of safety features by the public or facilitating the creation, recording or retrieval of information;

  “vehicle”

  « véhicule »

  “vehicle” means any vehicle that is designed to be, or is capable of being, driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle that is designed to run exclusively on rails.

• (2) The definition fabrication ou construction in section 2 of the French version of the Act is replaced by the following:

  « fabrication » ou « construction »

  “manufacture”

  fabrication ou construction S’agissant d’un véhicule, ensemble des opérations de réalisation de celui-ci y compris les modifications qui y sont apportées, jusqu’à sa vente au premier usager.

214. Subsection 3(2) of the Act is replaced by the following:

215. The heading before section 5 of the Act is replaced by the following:

• 216. (1) Paragraph 5(1)(b) of the Act is replaced by the following:

  • (b) evidence of that conformity has been obtained and produced as provided for in the regulations or, if the regulations so provide, to the Minister’s satisfaction;

• (2) Paragraphs 5(1)(d) to (h) of the Act are replaced by the following:

  • (d) prescribed information is marked on the vehicle or equipment as provided for in the regulations;

  • (e) prescribed documentation or prescribed accessories accompany the vehicle or equipment as provided for in the regulations;

  • (f) prescribed information relating to the operation of the vehicle or equipment is disseminated as provided for in the regulations;

  • (g) records are maintained and furnished, as provided for in the regulations, in relation to the design, manufacture, testing and field performance of the vehicle or equipment, for the purpose of

    • (i) enabling an inspector to determine whether the vehicle or equipment conforms to all requirements applicable to it, and

    • (ii) facilitating the identification and analysis of defects referred to in subsection 10(1); and

  • (h) in the case of equipment, the company maintains, as provided for in the regulations, a registration system by which any person who has purchased equipment manufactured, imported or sold by the company and who wishes to be identified may be so identified.

• (3) Subsection 5(2) of the Act is repealed.

• 217. (1) Paragraph 7(1)(a) of the Act is replaced by the following:

  • (a) before the importation, the person importing the vehicle or equipment makes a declaration, as provided for in the regulations, that the vehicle or equipment

    • (i) will be used in Canada solely for a prescribed purpose,

    • (ii) will remain in Canada for a period of not more than one year or any other period that is specified by the Minister, and

    • (iii) meets or will meet any other prescribed requirement; or

• (2) Paragraph 7(1)(b) of the Act is replaced by the following:

  • (b) the vehicle or equipment is passing through Canada to another country or is exclusively for use by a visitor to Canada.

• (3) Section 7 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Export or destruction

    (1.01) A person who imports a vehicle or equipment under paragraph (1)(a) shall, as provided for in the regulations, export or destroy the vehicle or equipment before the end of the period referred to in subparagraph (1)(a)(ii).

  • Marginal note:Exception  — donation

    (1.02) Despite subsection (1.01), a person who imports a vehicle under paragraph (1)(a) may, with the Minister’s approval, donate it as provided for in the regulations.

• (4) Subsection 7(2) of the Act is replaced by the following:

  • Marginal note:Vehicles from the United States or Mexico

    (2) Sections 5 and 6 do not apply to the importation of a vehicle that has been sold at the retail level in the United States or that is a prescribed vehicle from Mexico if

    • (a) the vehicle meets any prescribed requirements; and

    • (b) the person importing the vehicle makes a declaration, as provided for in the regulations, that the vehicle will be, before being presented for registration by a province and within the prescribed period,

      • (i) brought into compliance with any prescribed requirements, and

      • (ii) certified, as provided for in the regulations, as compliant with the requirements referred to in subparagraph (i) by the person designated in the regulations.

  • Marginal note:Importation for components

    (2.1) Sections 5 and 6 do not apply to the importation of a vehicle that has been sold at the retail level in the United States or that is a prescribed vehicle from Mexico if the person importing the vehicle makes a declaration, as provided for in the regulations, that the vehicle

    • (a) will not be presented for registration by a province;

    • (b) will be registered, as provided for in the regulations, by the person designated in the regulations; and

    • (c) will be dismantled for its components.

• (5) Subsection 7(4) of the Act is repealed.

• (6) Subsection 7(5) of the Act is replaced by the following:

  • Marginal note:Declarations binding

    (5) A person who makes a declaration under this section shall comply with the declaration.

218. The Act is amended by adding the following after section 7:

219. The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following:

220. The heading before section 10 of the Act is replaced by the following:

• 221. (1) Subsections 10(1) to (4) of the Act are replaced by the following:

  Marginal note:Notice of defect

  • 10. (1) A company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed shall, as provided for in the regulations, give notice of any defect in the design, manufacture or functioning of the vehicle or equipment that affects or is likely to affect the safety of any person to

    • (a) the Minister, on becoming aware of the defect; and

    • (b) the current owner and any other prescribed person, within the period provided for in the regulations.

  • Marginal note:Notice already given

    (2) A company is not required to give notice of a defect

    • (a) for which notice has already been given by another company that manufactured, sold or imported the vehicle or equipment; or

    • (b) for which a notice of non-compliance has been given under section 10.1.

  • Marginal note:Subsequent notice

    (2.1) If the Minister determines that a defect has not been corrected in an adequate number of vehicles or equipment for which notice was given under subsection (1), the Minister may, by order, require the company to provide, in accordance with any conditions specified in the order, a subsequent notice to those persons who have not had the defect corrected. In making this determination, the Minister shall take into consideration, among other things,

    • (a) the nature of the defect;

    • (b) the safety risk arising from it; and

    • (c) the total number of vehicles or equipment affected.

  • Marginal note:Unknown owner

    (3) If the Minister is satisfied that the current owner of a vehicle or equipment cannot reasonably be determined by a company,

    • (a) the company shall give notice in any other manner that is acceptable to the Minister; or

    • (b) the Minister may exempt the company from the requirement to give notice to the current owner.

  • Marginal note:Power to order

    (4) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to give notice of a defect in the manner specified in the order, if the Minister considers that it is in the interest of safety.

  • Marginal note:Statutory Instruments Act

    (4.1) The Statutory Instruments Act does not apply to an order made under subsection (2.1) or (4).

• (2) Subsections 10(6) and (7) of the Act are repealed.

222. The Act is amended by adding the following after section 10: