SHORT TITLE

Marginal note:Short title

1. This Act may be cited as the Economic Action Plan 2015 Act, No. 1.

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

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

2. The Income Tax Act is amended by adding the following after section 60.021:

• 3. (1) Paragraph 81(1)(d.1) of the Act is replaced by the following:

  • Marginal note:Canadian Forces members and veterans amounts

    (d.1) the total of all amounts received by the taxpayer in the year on account of a Canadian Forces income support benefit payable to the taxpayer under Part 2 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, on account of a critical injury benefit, disability award, death benefit, clothing allowance or detention benefit payable to the taxpayer under Part 3 of that Act or on account of a family caregiver relief benefit payable to the taxpayer under Part 3.1 of that Act;

• (2) Subsection (1) applies to the 2015 and subsequent taxation years.

• 4. (1) Subparagraph 82(1)(b)(i) of the Act is replaced by the following:

  • (i) the product of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year multiplied by

    • (A) for the 2016 and 2017 taxation years, 17%,

    • (B) for the 2018 taxation year, 16%, and

    • (C) for taxation years after 2018, 15%, and

• (2) Subsection (1) applies to the 2016 and subsequent taxation years.

• 5. (1) Section 104 of the Act is amended by adding the following after subsection (21.2):

  • Marginal note:Beneficiaries QFFP taxable capital gain

    (21.21) If clause (21.2)(b)(ii)(A) applies to deem, for the purposes of section 110.6, the beneficiary under a trust to have a taxable capital gain (referred to in this subsection as the “QFFP taxable capital gain”) from a disposition of capital property that is qualified farm or fishing property of the beneficiary, for the beneficiary’s taxation year that ends on or after April 21, 2015, and in which the designation year of the trust ends, for the purposes of subsection 110.6(2.2), the beneficiary is, if the trust complies with the requirements of subsection (21.22), deemed to have a taxable capital gain from the disposition of qualified farm or fishing property of the beneficiary on or after April 21, 2015 equal to the amount determined by the formula

    A × B/C

    where

    A

    is the amount of the QFFP taxable capital gain;

    B

    is, if the designation year of the trust ends on or after April 21, 2015, the amount that would be determined in respect of the trust for the designation year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were qualified farm or fishing properties of the trust that were disposed of by the trust on or after April 21, 2015; and

    C

    is, if the designation year of the trust ends on or after April 21, 2015, the amount that would be determined in respect of the trust for the designation year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were qualified farm or fishing properties.

  • Marginal note:Trusts to designate amounts

    (21.22) A trust shall determine and designate, in its return of income under this Part for a designation year of the trust, the amount that is determined under subsection (21.21) to be the beneficiary’s taxable capital gain from the disposition on or after April 21, 2015 of qualified farm or fishing property of the beneficiary.

• (2) Subsection (1) applies in respect of taxation years that end after April 20, 2015.

• 6. (1) Subsection 108(1.1) of the Act is replaced by the following:

  • Marginal note:Credits — home renovation

    (1.1) For the purpose of the definition “testamentary trust” in subsection (1), a contribution to a trust does not include a qualifying expenditure (within the meaning of section 118.04 or 118.041) of a beneficiary under the trust.

• (2) Subsection (1) applies to the 2016 and subsequent taxation years.

• 7. (1) Section 110.6 of the Act is amended by adding the following after subsection (2.1):

  • Marginal note:Additional deduction — qualified farm or fishing property

    (2.2) In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who disposed of qualified farm or fishing property in the year or a preceding taxation year and after April 20, 2015, there may be deducted an amount claimed by the individual that does not exceed the least of

    • (a) the amount, if any, by which $500,000 exceeds the total of

      • (i) $400,000 adjusted for each year after 2014 in the manner set out by section 117.1, and

      • (ii) the total of all amounts each of which is an amount deducted under this subsection in computing the individual’s taxable income for a preceding taxation year that ended after 2014,

    • (b) the amount, if any, by which the individual’s cumulative gains limit at the end of the year exceeds the total of all amounts each of which is an amount deducted by the individual under subsection (2) or (2.1) in computing the individual’s taxable income for the year,

    • (c) the amount, if any, by which the individual’s annual gains limit for the year exceeds the total of all amounts each of which is an amount deducted by the individual under subsection (2) or (2.1) in computing the individual’s taxable income for the year, and

    • (d) the amount that would be determined in respect of the individual for the year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were qualified farm or fishing properties disposed of by the individual after April 20, 2015.

  • Marginal note:Additional deduction — ordering rule

    (2.3) Subsection (2.2) does not apply in computing the taxable income for a taxation year of an individual unless the individual has claimed the maximum amount that could be claimed under subsections (2) and (2.1) for the taxation year.

• (2) Subsection 110.6(4) of the Act is replaced by the following:

  • Marginal note:Maximum capital gains deduction

    (4) Notwithstanding subsections (2) and (2.1), the total amount that may be deducted under this section in computing an individual’s income for a taxation year shall not exceed the total of the amount determined by the formula in paragraph (2)(a) and the amount that may be deducted under subsection (2.2), in respect of the individual for the year.

• (3) The portion of subsection 110.6(5) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Deemed resident in Canada

    (5) For the purposes of subsections (2) to (2.2), an individual is deemed to have been resident in Canada throughout a particular taxation year if

• (4) The portion of subsection 110.6(6) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Failure to report capital gain

    (6) Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if

• (5) The portion of subsection 110.6(7) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Deduction not permitted

    (7) Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events

• (6) Subsection 110.6(8) of the Act is replaced by the following:

  • Marginal note:Deduction not permitted

    (8) Notwithstanding subsections (2) to (2.2), if an individual has a capital gain for a taxation year from the disposition of a property and it can reasonably be concluded, having regard to all the circumstances, that a significant part of the capital gain is attributable to the fact that dividends were not paid on a share (other than a prescribed share) or that dividends paid on such a share in the taxation year or in any preceding taxation year were less than 90% of the average annual rate of return on that share for that year, no amount in respect of that capital gain shall be deducted under this section in computing the individual’s taxable income for the year.

• (7) Subsections (1) to (6) apply to taxation years that end after April 20, 2015.

• 8. (1) The Act is amended by adding the following after section 118.04:

  Marginal note:Definitions

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

    “eligible dwelling”

    « logement admissible »

    “eligible dwelling” of an individual, at any time in a taxation year, means a housing unit (including the land subjacent to the housing unit and the immediately contiguous land, but not including the portion of that land that exceeds the greater of ½ hectare and the portion of that land that the individual establishes is necessary for the use and enjoyment of the housing unit as a residence) located in Canada if

    • (a) the individual (or a trust under which the individual is a beneficiary) owns — whether jointly with another person or otherwise — at that time, the housing unit or a share of the capital stock of a cooperative housing corporation acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation; and

    • (b) the housing unit is ordinarily inhabited, or is reasonably expected to be ordinarily inhabited, at any time in the taxation year

      • (i) by the individual, if the individual is a qualifying individual, or

      • (ii) by the individual and a qualifying individual, if

        • (A) the individual is an eligible individual in respect of the qualifying individual, and

        • (B) the qualifying individual does not, throughout the taxation year, own — whether jointly with another person or otherwise — and ordinarily inhabit another housing unit in Canada.

    “eligible individual”

    « particulier admissible »

    “eligible individual”, in respect of a qualifying individual for a taxation year, means

    • (a) an individual who is the qualifying individual’s spouse or common-law partner in the year;

    • (b) except if paragraph (c) applies, an individual who is entitled to deduct an amount under subsection 118.3(2) for the year in respect of the qualifying individual or would be if no amount was claimed for the year by the qualifying individual under subsection 118.3(1) or by the qualifying individual’s spouse or common-law partner under section 118.8; or

    • (c) in the case of a qualifying individual who has attained the age of 65 before the end of the year, an individual who

      • (i) claimed for the year a deduction under subsection 118(1) in respect of the qualifying individual because of

        • (A) paragraph (b) of the description of B in that subsection, or

        • (B) paragraph (c.1) or (d) of the description of B in that subsection where the qualifying individual is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or

      • (ii) could have claimed for the year a deduction referred to in subparagraph (i) in respect of the qualifying individual if

        • (A) the qualifying individual had no income for the year,

        • (B) in the case of a deduction referred to in clause (i)(A), the individual were not married and not in a common-law partnership, and

        • (C) in the case of a deduction under subsection 118(1) because of paragraph (d) of the description of B in that subsection in respect of a qualifying individual who is a dependant (within the meaning of subsection 118(6)) of the individual, the qualifying individual was dependent on the individual because of mental or physical infirmity.

    “individual”

    « particulier »

    “individual” does not include a trust.

    “qualifying expenditure”

    « dépense admissible »

    “qualifying expenditure” of an individual means an outlay or expense that is made or incurred, during a taxation year, that is directly attributable to a qualifying renovation — of an eligible dwelling of a qualifying individual or an eligible individual in respect of a qualifying individual — and that is the cost of goods acquired or services received during the year and includes an outlay or expense for permits required for, or for the rental of equipment used in the course of, the qualifying renovation, but does not include an outlay or expense

    • (a) to acquire a property that can be used independently of the qualifying renovation;

    • (b) that is the cost of annual, recurring or routine repair or maintenance;

    • (c) to acquire a household appliance;

    • (d) to acquire an electronic home-entertainment device;

    • (e) that is the cost of housekeeping, security monitoring, gardening, outdoor maintenance or similar services;

    • (f) for financing costs in respect of the qualifying renovation;

    • (g) made or incurred primarily for the purpose of increasing or maintaining the value of the eligible dwelling;

    • (h) made or incurred for the purpose of gaining or producing income from a business or property;

    • (i) in respect of goods or services provided by a person not dealing at arm’s length with the qualifying individual or the eligible individual, unless the person is registered for the purposes of Part IX of the Excise Tax Act; or

    • (j) to the extent that the outlay or expense can reasonably be considered to have been reimbursed, otherwise than as assistance from the federal or a provincial government including a grant, subsidy, forgivable loan or a deduction from tax.

    “qualifying individual”

    « particulier déterminé »

    “qualifying individual”, in respect of a taxation year, means an individual

    • (a) who has attained the age of 65 years before the end of the taxation year; or

    • (b) in respect of whom an amount is deductible, or would be deductible if this Act were read without reference to paragraph 118.3(1)(c), under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year.

    “qualifying renovation”

    « travaux de rénovation admissibles »

    “qualifying renovation” means a renovation or alteration of an eligible dwelling of a qualifying individual or an eligible individual in respect of a qualifying individual that

    • (a) is of an enduring nature and integral to the eligible dwelling; and

    • (b) is undertaken to

      • (i) enable the qualifying individual to gain access to, or to be mobile or functional within, the eligible dwelling, or

      • (ii) reduce the risk of harm to the qualifying individual within the eligible dwelling or in gaining access to the dwelling.

  • Marginal note:Qualifying expenditure rules

    (2) For the purpose of this section,

    • (a) a qualifying expenditure in respect of an eligible dwelling of a particular individual — who is a qualifying individual or an eligible individual in respect of a qualifying individual — includes an outlay or expense made or incurred by a cooperative housing corporation, a condominium corporation (or, for civil law, a syndicate of co-owners) or a similar entity (in this paragraph referred to as the “corporation”), in respect of a property that is owned, administered or managed by that corporation and that includes the eligible dwelling, to the extent of the share of that outlay or expense that is reasonably attributable to the eligible dwelling, if

      • (i) the outlay or expense would be a qualifying expenditure of the corporation if the corporation were an individual and the property were an eligible dwelling of that individual, and

      • (ii) the corporation has notified, in writing, either the particular individual or, if the particular individual is an eligible individual in respect of a qualifying individual, the qualifying individual, of the share of the outlay or expense that is attributable to the eligible dwelling; and

    • (b) a qualifying expenditure in respect of an eligible dwelling of a particular individual — who is a qualifying individual or an eligible individual in respect of a qualifying individual — includes an outlay or expense made or incurred by a trust, in respect of a property owned by the trust that includes the eligible dwelling, to the extent of the share of that outlay or expense that is reasonably attributable to the eligible dwelling, having regard to the amount of the outlays or expenses made or incurred in respect of the eligible dwelling (including, for this purpose, common areas relevant to more than one eligible dwelling), if

      • (i) the outlay or expense would be a qualifying expenditure of the trust if the trust were an individual and the property were an eligible dwelling of that individual, and

      • (ii) the trust has notified, in writing, either the particular individual or, if the particular individual is an eligible individual in respect of a qualifying individual, the qualifying individual, of the share of the outlay or expense that is attributable to the eligible dwelling.

  • Marginal note:Home accessibility tax credit

    (3) For the purpose of computing the tax payable under this Part by a qualifying individual or an eligible individual, in respect of an eligible dwelling for a taxation year, there may be deducted the amount determined by the formula

    A × B

    where

    A

    is the appropriate percentage for the taxation year; and

    B

    is the lesser of

    • (a) $10,000, and

    • (b) the total of all amounts, each of which is a qualifying expenditure of the individual in respect of the eligible dwelling for the taxation year.

  • Marginal note:Interaction with medical expense credit

    (4) Despite paragraph 248(28)(b), an amount may be included in determining both an amount under subsection (3) and under section 118.2 if those amounts otherwise qualify to be included for the purposes of those provisions.

  • Marginal note:Limits

    (5) For the purpose of this section,

    • (a) a maximum of $10,000 of qualifying expenditures for a taxation year in respect of a qualifying individual can be claimed under subsection (3) by the qualifying individual and all eligible individuals in respect of the qualifying individual;

    • (b) if there is more than one qualifying individual in respect of an eligible dwelling, a maximum of $10,000 of qualifying expenditures for a taxation year in respect of the eligible dwelling can be claimed under subsection (3) by the qualifying individuals and all eligible individuals in respect of the qualifying individuals; and

    • (c) if more than one individual is entitled to a deduction under subsection (3) for a taxation year in respect of the same qualifying individual or the same eligible dwelling and the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.

  • Marginal note:Effect of bankruptcy

    (6) For the purpose of subsection (5), if an individual becomes bankrupt in a particular calendar year, despite subsection 128(2), any reference to the taxation year of the individual is deemed to be a reference to the particular calendar year.

  • Marginal note:In the event of death and bankruptcy

    (7) For the purpose of this section,

    • (a) if an individual dies during a calendar year and would have attained 65 years of age if the individual were alive at the end of the year, the individual is deemed to have attained 65 years of age at the beginning of the year;

    • (b) if an individual becomes a qualifying individual during a calendar year and becomes bankrupt in that year, the individual is deemed to be a qualifying individual at the beginning of that year; and

    • (c) if an individual becomes a qualifying individual during a calendar year and an eligible individual in respect of the qualifying individual becomes bankrupt in that year, the individual is deemed to be a qualifying individual at the beginning of the year.

• (2) Subsection (1) applies to the 2016 and subsequent taxation years.

• 9. (1) Section 118.92 of the Act, as enacted by subsection 31(2), 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, 118.031, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62, 119.1 and 121.

• (2) Subsection (1) applies to the 2016 and subsequent taxation years.

• 10. (1) Paragraph 121(a) of the Act is replaced by the following:

  • (a) the product of the amount, if any, that is required by subparagraph 82(1)(b)(i) to be included in computing the individual’s income for the year multiplied by

    • (i) for the 2016 taxation year, 21/29,

    • (ii) for the 2017 and 2018 taxation years, 20/29, and

    • (iii) for taxation years after 2018, 9/13; and

• (2) Subsection (1) applies to the 2016 and subsequent taxation years.

• 11. (1) Paragraphs 125(1.1)(a) and (b) of the Act are replaced by the following:

  • (a) that proportion of 17% that the number of days in the taxation year that are in 2015 is of the number of days in the taxation year,

  • (b) that proportion of 17.5% that the number of days in the taxation year that are in 2016 is of the number of days in the taxation year,

  • (c) that proportion of 18% that the number of days in the taxation year that are in 2017 is of the number of days in the taxation year,

  • (d) that proportion of 18.5% that the number of days in the taxation year that are in 2018 is of the number of days in the taxation year, and

  • (e) that proportion of 19% that the number of days in the taxation year that are after 2018 is of the number of days in the taxation year.

• (2) Subsection (1) applies to the 2016 and subsequent taxation years.

• 12. (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 2015 and before 2017 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2017) 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 2015 and before April 2016, 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 2015 and before April 2016;

• (3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2015.

13. Paragraph (a) of the definition “tax deferred cooperative share” in subsection 135.1(1) of the Act is replaced by the following:

• 14. (1) Paragraph 137(4.3)(a) of the Act is replaced by the following:

  • (a) the preferred-rate amount of a corporation at the end of a taxation year is determined by the formula

    A + B/C

    where

    A

    is its preferred-rate amount at the end of its immediately preceding taxation year,

    B

    is the amount deductible under section 125 from the tax for the taxation year otherwise payable by it under this Part, and

    C

    is its small business deduction rate for the taxation year within the meaning of subsection 125(1.1);

• (2) Subsection (1) applies to the 2016 and subsequent taxation years.

15. Section 146.3 of the Act is amended by adding the following after subsection (1.2):

16. Clause (a)(ii)(B.1) of the definition “disability savings plan” in subsection 146.4(1) of the Act is replaced by the following:

17. Paragraph 147.5(3)(b) of the Act is replaced by the following:

• 18. (1) Subparagraph (a)(v) of the definition “qualified donee” in subsection 149.1(1) of the Act is replaced by the following:

  • (v) a foreign charity that has applied to the Minister for registration under subsection (26),

• (2) The portion of subsection 149.1(26) of the Act before subparagraph (b)(i) is replaced by the following:

  • Marginal note:Foreign charities

    (26) For the purposes of subparagraph (a)(v) of the definition “qualified donee” in subsection (1), the Minister may register, in consultation with the Minister of Finance, a foreign charity for a 24-month period that includes the time at which Her Majesty in right of Canada has made a gift to the foreign charity, if

    • (a) the foreign charity is not resident in Canada; and

    • (b) the Minister is satisfied that the foreign charity is

• (3) Subsections (1) and (2) apply to applications made on or after the day on which this Act receives royal assent.

19. The definition “TFSA dollar limit” in subsection 207.01(1) of the Act is replaced by the following:

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

• 20. (1) Subsection 108(1) of the Income Tax Regulations is replaced by the following:

  • 108. (1) Subject to subsections (1.1) to (1.13), amounts deducted or withheld in a month under subsection 153(1) of the Act shall be remitted to the Receiver General on or before the 15th day of the following month.

• (2) Section 108 of the Regulations is amended by adding the following after subsection (1.12):

  • (1.13) If an employer is a new employer throughout a particular month in a particular calendar year, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made by the employer in the month may be remitted to the Receiver General

    • (a) in respect of such payments made in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year;

    • (b) in respect of such payments made in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year;

    • (c) in respect of such payments made in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and

    • (d) in respect of such payments made in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular calendar year.

• (3) Section 108 of the Regulations is amended by adding the following after subsection (1.2):

  • (1.21) For the purposes of subsection (1.4), the monthly withholding amount, in respect of an employer for a month, is the total of all amounts each of which is an amount required to be remitted with respect to the month by the employer or, if the employer is a corporation, by each corporation associated with the corporation, under

    • (a) subsection 153(1) of the Act and a similar provision of a law of a province which imposes a tax upon the income of individuals, if the province has entered into an agreement with the Minister of Finance for the collection of taxes payable to the province, in respect of payments described in the definition “remuneration” in subsection 100(1);

    • (b) subsection 21(1) of the Canada Pension Plan; or

    • (c) subsection 82(1) of the Employment Insurance Act.

• (4) Section 108 of the Regulations is amended by adding the following after subsection (1.3):

  • (1.4) For the purposes of subsection (1.13) an employer

    • (a) becomes a new employer at the beginning of any month after 2015 in which the employer first becomes an employer; and

    • (b) ceases to be a new employer at a specified time in a particular year, if in a particular month the employer does not meet any of the following conditions:

      • (i) the monthly withholding amount in respect of the employer for the particular month is less than $1,000,

      • (ii) throughout the 12-month period before that time, the employer has remitted, on or before the day on or before which the amounts were required to be remitted, all amounts each of which was required to be remitted under subsection 153(1) of the Act, subsection 21(1) of the Canada Pension Plan, subsection 82(1) of the Employment Insurance Act or Part IX of the Excise Tax Act, and

      • (iii) throughout the 12-month period before that time, the employer has filed all returns each of which was required to be filed under the Act or Part IX of the Excise Tax Act on or before the day on or before which those returns were required to be filed under those Acts.

  • (1.41) For the purposes of subsection (1.4), the specified time is the end of

    • (a) March of the particular year, if the particular month is January, February or March of that year;

    • (b) June of the particular year, if the particular month is April, May or June of that year;

    • (c) September of the particular year, if the particular month is July, August or September of that year; and

    • (d) December of the particular year, if the particular month is October, November or December of that year.

• (5) Subsections (1) to (4) apply in respect of amounts deducted or withheld after 2015.

21. Paragraph 1100(1)(a) of the Regulations is amended by striking out “and” at the end of subparagraph (xxxvii), by adding “and” at the end of subparagraph (xxxviii) and by adding the following after subparagraph (xxxviii):

22. Paragraph 4600(2)(k) of the Regulations is replaced by the following:

• 23. (1) The table to subsection 7308(3) of the Regulations is replaced by the following:

  X	Factor
  Under 72	1/(90 – X)
  72	0.0540
  73	0.0553
  74	0.0567
  75	0.0582
  76	0.0598
  77	0.0617
  78	0.0636
  79	0.0658
  80	0.0682
  81	0.0708
  82	0.0738
  83	0.0771
  84	0.0808
  85	0.0851
  86	0.0899
  87	0.0955
  88	0.1021
  89	0.1099
  90	0.1192
  91	0.1306
  92	0.1449
  93	0.1634
  94	0.1879
  95 or older	0.2000

• (2) The table to subsection 7308(4) of the Regulations is replaced by the following:

  Y	Factor
  Under 71	1/(90 – Y)
  71	0.0528
  72	0.0540
  73	0.0553
  74	0.0567
  75	0.0582
  76	0.0598
  77	0.0617
  78	0.0636
  79	0.0658
  80	0.0682
  81	0.0708
  82	0.0738
  83	0.0771
  84	0.0808
  85	0.0851
  86	0.0899
  87	0.0955
  88	0.1021
  89	0.1099
  90	0.1192
  91	0.1306
  92	0.1449
  93	0.1634
  94	0.1879
  95 or older	0.2000

• (3) Subsections (1) and (2) apply to the 2015 and subsequent taxation years.

24. Section 8506 of the Regulations is amended by adding the following after subsection (10):

25. Paragraph (a) of Class 43 of Schedule II to the Regulations is replaced by the following:

26. Schedule II to the Regulations is amended by adding the following after Class 52:

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

• 27. (1) Subsection 8(1) of the Canada Pension Plan Regulations is replaced by the following:

  • 8. (1) Subject to subsections (1.1), (1.11), (1.12), (1.13) and (2), the employee’s contribution and the employer’s contribution shall be remitted to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the employee the remuneration in respect of which those contributions were required to be made.

• (2) Subsection 8(1.2) of the Regulations is replaced by the following:

  • (1.13) If an employer is a new employer throughout a particular month in a particular calendar year, contributions payable in the month may be remitted by the employer to the Receiver General

    • (a) in respect of those contributions paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year;

    • (b) in respect of those contributions paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year;

    • (c) in respect of those contributions paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and

    • (d) in respect of those contributions paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular calendar year.

  • (1.2) For the purpose of this section,

    • (a) the average monthly withholding amount of an employer for a calendar year is determined in accordance with subsections 108(1.2) and (1.3) of the Income Tax Regulations;

    • (b) the determination as to whether an employer is a new employer is made in accordance with subsections 108(1.4) and (1.41) of the Income Tax Regulations; and

    • (c) the monthly withholding amount in respect of a new employer for a month is determined in accordance with subsection 108(1.21) of the Income Tax Regulations.

• (3) Subsections (1) and (2) apply to amounts and contributions required to be remitted to the Receiver General after 2015.

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

• 28. (1) Subsection 4(1) of the Insurable Earnings and Collection of Premiums Regulations is replaced by the following:

  • 4. (1) Subject to subsections (2), (3), (3.1), (3.2) and (5), every employer shall remit the employee’s premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the insured person insurable earnings in respect of which those premiums were required to be deducted or paid under the Act and these Regulations.

• (2) Subsection 4(4) of the Regulations is replaced by the following:

  • (3.2) If an employer is a new employer throughout a particular month in a particular calendar year, premiums payable in the month may be remitted to the Receiver General

    • (a) in respect of insurable earnings paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year;

    • (b) in respect of insurable earnings paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year;

    • (c) in respect of insurable earnings paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and

    • (d) in respect of insurable earnings paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular year.

  • (4) For the purpose of this section,

    • (a) the average monthly withholding amount of an employer for a year is determined in accordance with subsections 108(1.2) and (1.3) of the Income Tax Regulations;

    • (b) the determination as to whether an employer is a new employer is made in accordance with subsections 108(1.4) and (1.41) of the Income Tax Regulations; and

    • (c) the monthly withholding amount in respect of a new employer for a month is determined in accordance with subsection 108(1.21) of the Income Tax Regulations.

• (3) Subsections (1) and (2) apply to amounts and contributions required to be remitted to the Receiver General after 2015.

PART 2SUPPORT FOR FAMILIES

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

• 29. (1) Paragraphs (a) and (b) of the definition “annual child care expense amount” in subsection 63(3) of the Income Tax Act are replaced by the following:

  • (a) $11,000, if the child is a person in respect of whom an amount may be deducted under section 118.3 in computing a taxpayer’s tax payable under this Part for the year, and

  • (b) if the child is not a person referred to in paragraph (a),

    • (i) $8,000, if the child is under 7 years of age at the end of the year, and

    • (ii) $5,000, in any other case;

• (2) Subsection (1) applies to the 2015 and subsequent taxation years.

• 30. (1) Paragraph (b.1) of the description of B in subsection 118(1) of the Act is replaced by the following:

  • Marginal note:Family caregiver amount for child

    (b.1) $2,000 for each child, who is under the age of 18 years at the end of the taxation year, of the individual and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child’s personal needs and care, when compared to children of the same age if

    • (i) the child ordinarily resides throughout the taxation year with the individual together with another parent of the child, or

    • (ii) except if subparagraph (i) applies, the individual

      • (A) may deduct an amount under paragraph (b) in respect of the child, or

      • (B) could deduct an amount under paragraph (b) in respect of the child if

        • (I) paragraph (4)(a) and the reference in paragraph (4)(b) to “or the same domestic establishment” did not apply to the individual for the taxation year, and

        • (II) the child had no income for the year,

• (2) Subsection (1) applies to the 2015 and subsequent taxation years. For the purpose of making the adjustment provided under subsection 117.1(1) of the Act as it applies to paragraph (b.1) of the description of B in subsection 118(1) of the Act, as enacted by subsection (1), the amount to be used in the 2015 taxation year for the preceding taxation year is the amount under clause (b.1)(i)(B) of the description of B in subsection 118(1) of the Act that would, but for subsection 117.1(3) of the Act, be the amount to be used under that clause for the 2014 taxation year.

• 31. (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, 119.1 and 121.

• (2) Section 118.92 of the Act, as enacted by subsection (1), 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, 118.031, 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, 119.1 and 121.

• (3) Subsection (1) applies to the 2014 taxation year.

• (4) Subsection (2) applies to the 2015 taxation year.

• 32. (1) The Act is amended by adding the following after section 119:

  Marginal note:Definitions

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

    “adjusted base tax payable”

    « impôt payable de base rajusté »

    “adjusted base tax payable”, of an individual for a taxation year, means the amount that would be the individual’s tax payable under this Part for the year, if

    • (a) the individual’s taxable income for the year were the individual’s split-adjusted income for the year; and

    • (b) no amount were deductible under this Division other than the individual’s adjusted non-refundable tax credits amount for the year.

    “adjusted non-refundable tax credits amount”

    « montant de crédits non remboursables rajustés »

    “adjusted non-refundable tax credits amount”, of an individual for a taxation year, means the amount determined by the formula

    A + B

    where

    A

    is the total of all amounts, each of which is an amount claimed by the individual — not exceeding the amount that may be deducted by the individual — in computing the individual’s tax payable for the taxation year

    • (a) under any of subsections 118(2), (3) and (10) and sections 118.01 to 118.07, 118.1 to 118.3, 118.5 to 118.7 and 118.9, and

    • (b) under section 118.8, not exceeding the amount determined by the formula

      A₁ – A₂

      where

      A₁

      is the amount determined for the description of A in section 118.8 for the taxation year, and

      A₂

      is the amount, if any, by which the amount determined for the description of C in section 118.8 for the taxation year exceeds the amount determined for the description of B in that section for the taxation year; and

    B

    is the amount that would be deductible by the individual under subsection 118(1) in computing the individual’s tax payable for the taxation year if

    • (a) the dollar amount set out in the formula in subparagraph (a)(ii) of the description of B in that subsection were nil, and

    • (b) the amount determined for the description of C.1 in subparagraph (a)(ii) of the description of B in that subsection were determined by the formula

      C – D

      where

      C

      is the income of the individual’s spouse or common-law partner for the year, and

      D

      is the dollar amount set out in subparagraph (a)(i) of the description of B in that subsection.

    “base tax payable”

    « impôt payable de base »

    “base tax payable”, of an individual for a taxation year, means 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 any of sections 118 to 118.9.

    “combined adjusted base tax payable”

    « impôt payable de base rajusté réuni »

    “combined adjusted base tax payable”, of a qualifying individual for a taxation year, means the total of the qualifying individual’s adjusted base tax payable for the year and the adjusted base tax payable for the year of the qualifying individual’s eligible relation.

    “combined base tax payable”

    « impôt payable de base réuni »

    “combined base tax payable”, of a qualifying individual for a taxation year, means the total of the qualifying individual’s base tax payable for the year and the base tax payable for the year of the qualifying individual’s eligible relation.

    “eligible relation”

    « proche admissible »

    “eligible relation”, of a particular individual for a taxation year, means an individual who

    • (a) is resident in Canada,

      • (i) if the individual dies in the year, at the time that is immediately before the individual’s death, and

      • (ii) in any other case, at the end of the year; and

    • (b) is at any time in the year, married to, or in a common-law partnership with, the particular individual and not, by reason of the breakdown of their marriage or common-law partnership, living separate and apart from the particular individual at the end of the year and for a period of at least 90 days commencing in the year.

    “qualifying individual”

    « particulier admissible »

    “qualifying individual”, for a taxation year, means an individual who

    • (a) has an eligible relation for the year who has not deducted an amount under this section for the year;

    • (b) has a child who

      • (i) is under the age of 18 years at the end of the year, and

      • (ii) ordinarily resides throughout the year with the individual or the individual’s eligible relation for the year;

    • (c) is resident in Canada,

      • (i) if the individual dies in the year, at the time that is immediately before the individual’s death, and

      • (ii) in any other case, at the end of the year; and

    • (d) is not confined to a prison or similar institution for a period of at least 90 days during the year.

    “split-adjusted income”

    « revenu rajusté par fractionnement »

    “split-adjusted income”, of an individual for a taxation year, means

    • (a) if the individual’s taxable income for the year is greater than the taxable income for the year of the individual’s eligible relation, the amount that is the individual’s taxable income less the individual’s split adjustment for the year;

    • (b) if the individual’s taxable income for the year is less than the taxable income for the year of the individual’s eligible relation, the amount that is the individual’s taxable income plus the individual’s split adjustment for the year; and

    • (c) in any other case, the amount that is equal to the individual’s taxable income for the year.

    “split adjustment”

    « rajustement par fractionnement »

    “split adjustment”, of an individual for a taxation year, means the lesser of $50,000 and one half of the absolute value of the positive or negative amount determined by the formula

    A – B

    where

    A

    is the individual’s taxable income for the year; and

    B

    is the taxable income for the year of the individual’s eligible relation.

  • Marginal note:Family tax cut credit

    (2) For the purpose of computing the tax payable under this Part by a qualifying individual for a taxation year, there may be deducted the lesser of $2,000 and the amount determined by the formula

    A – B

    where

    A

    is the qualifying individual’s combined base tax payable for the year; and

    B

    is the qualifying individual’s combined adjusted base tax payable for the year.

  • Marginal note:Deduction not available

    (3) No amount is deductible under subsection (2) in computing an individual’s tax payable under this Part for a taxation year if the individual or the individual’s eligible relation

    • (a) does not file with the Minister a return of income in respect of the taxation year;

    • (b) becomes bankrupt in the calendar year in which the taxation year ends; or

    • (c) makes an election for the taxation year under section 60.03.

  • Marginal note:Taxation year deeming rules

    (4) For the purpose of applying the definition “qualifying individual” in subsection (1), in determining whether a child ordinarily resides throughout a taxation year with an individual or the individual’s eligible relation, the taxation year is deemed not to include

    • (a) in the case of a child who is born or is adopted in the year, the portion of the year before the child’s birth or adoption;

    • (b) in the case of an individual who marries or becomes a common-law partner at any time in the year, the portion of the year before that time;

    • (c) in the case of an individual, an eligible relation of an individual or a child who dies in the year, the portion of the year after the death; and

    • (d) in the case of an individual or an eligible relation of an individual who becomes resident in Canada in the year, any portion of the year in which the person is non-resident.

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

• 33. (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, 118.9 and 119.1,

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

• 34. (1) Subsection 153(1.3) of the Act is replaced by the following:

  • Marginal note:Reduction not permitted

    (1.3) The Minister shall not consider either of the following circumstances as a basis on which a lesser amount may be determined under subsection (1.1):

    • (a) a joint election made or expected to be made under section 60.03; or

    • (b) a deduction or an intention to claim a deduction under section 119.1.

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

Division 22006, c. 4, s. 168Universal Child Care Benefit Act

Amendments to the Act

35. The definition “qualified dependant” in section 2 of the Universal Child Care Benefit Act is replaced by the following:

36. Section 3 of the Act is replaced by the following:

• 37. (1) The portion of subsection 4(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Amount of payment — child under six years

  • 4. (1) In respect of every month before January 1, 2015, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the beginning of that month, is under six years of age and is a qualified dependant of the eligible individual,

• (2) Section 4 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Child under six years — January 1, 2015

    (1.1) In respect of every month as of January 1, 2015, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the beginning of that month, is under six years of age and is a qualified dependant of the eligible individual,

    • (a) a benefit of $80, if the eligible individual is a shared-custody parent of the qualified dependant; and

    • (b) a benefit of $160 in any other case.

  • Marginal note:Other children — January 1, 2015

    (1.2) In respect of every month as of January 1, 2015, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the beginning of that month, is six years of age or older and is a qualified dependant of the eligible individual,

    • (a) a benefit of $30, if the eligible individual is a shared-custody parent of the qualified dependant; and

    • (b) a benefit of $60 in any other case.

1992, c. 48, Sch.Related Amendments to the Children’s Special Allowances Act

38. Section 3.1 of the Children’s Special Allowances Act is replaced by the following:

39. Paragraph 4(4)(d) of the Act is replaced by the following:

Coming into Force

Marginal note:July 1, 2015

40. This Division comes into force, or is deemed to have come into force, on July 1, 2015.

PART 3VARIOUS MEASURES

Division 1Federal Balanced Budget Act

Enactment of Act

Marginal note:Enactment

41. The Federal Balanced Budget Act, whose text is as follows and whose schedule is set out in Schedule 1 to this Act, is enacted:

Division 2Prevention of Terrorist Travel Act

Enactment of Act

Marginal note:Enactment

42. The Prevention of Terrorist Travel Act is enacted as follows:

R.S., c. C-5Related Amendment to the Canada Evidence Act

43. The schedule to the Canada Evidence Act is amended by adding the following after item 20:

Division 3Intellectual Property

R.S., c. I-9Industrial Design Act

44. The Industrial Design Act is amended by adding the following after section 3:

45. Section 20 of the Act and the heading before it are repealed.

46. Section 21 of the Act and the heading before it are replaced by the following:

• 47. (1) Section 25 of the Act is amended by adding the following after paragraph (d):

  • (d.1) authorizing the Minister to waive, subject to any prescribed terms and conditions, the payment of a fee if the Minister is satisfied that the circumstances justify it;

• (2) Section 25 of the Act is amended by adding the following after paragraph (e):

  • (e.1) respecting the correction of obvious errors in documents submitted to the Minister or the Commissioner of Patents, including

    • (i) the determination of what constitutes an obvious error, and

    • (ii) the effect of the correction;

48. Paragraph 30(a) of the Act is replaced by the following:

49. Paragraphs 32(a) and (b) of the Act are replaced by the following:

R.S., c. P-4Patent Act

50. Subsection 5(2) of the Patent Act is replaced by the following:

51. Section 8 of the Act is repealed.

52. Section 11 of the Act is repealed.

• 53. (1) Subsection 12(1) of the Act is amended by adding the following after paragraph (g):

  • (g.1) authorizing the Commissioner to waive, subject to any prescribed terms and conditions, the payment of a fee if the Commissioner is satisfied that the circumstances justify it;

• (2) Paragraph 12(1)(j.5) of the Act is replaced by the following:

  • (j.5) respecting divisional applications, including the time period within which divisional applications may be filed and the persons who may file divisional applications;

  • (j.51) defining “one invention” for the purposes of section 36;

• (3) Subsection 12(1) of the Act is amended by adding the following after paragraph (j.8):

  • (j.81) respecting the correction of obvious errors in documents submitted to the Commissioner or the Patent Office or in patents or other documents issued under this Act, including

    • (i) the determination of what constitutes an obvious error, and

    • (ii) the effect of the correction;

54. The Act is amended by adding the following after section 16:

55. Section 26 of the Act is replaced by the following:

56. Subsection 26.1(1) of the Act is repealed.

57. The portion of subsection 28.4(4) of the Act before paragraph (a) is replaced by the following:

• 58. (1) Subsections 38.2(1) and (2) of the Act are replaced by the following:

  Marginal note:Amendments to specifications and drawings

  • 38.2 (1) Subject to subsections (2) to (3.1) and the regulations, the specification and drawings contained in an application for a patent in Canada may be amended before the patent is issued.

  • Marginal note:Restriction

    (2) The specification and drawings contained in an application, other than a divisional application, may not be amended to add matter that cannot reasonably be inferred from the specification or drawings contained in the application on its filing date.

• (2) Subsection 38.2(4) of the Act is replaced by the following:

  • Marginal note:Divisional application

    (3.1) The specification and drawings contained in a divisional application may not be amended to add matter

    • (a) that may not be or could not have been added, under subsection (2) or (3) or this subsection, to the specification and drawings contained in the application for a patent from which the divisional application results; or

    • (b) that cannot reasonably be inferred from the specification or drawings contained in the divisional application on the date on which the Commissioner, in respect of that application, receives the prescribed documents and information or, if they are received on different dates, on the latest of those dates.

  • Marginal note:Non-application of subsections (2) to (3.1)

    (4) Subsections (2) to (3.1) do not apply if it is admitted in the specification that the matter is prior art with respect to the application.

  • Marginal note:Application subject to regulations

    (5) Subsections (2) to (3.1) apply subject to any regulations made under paragraph 12(1)(j.81).

59. Subparagraph 55.11(1)(a)(iii) of the Act is replaced by the following:

60. Section 62 of the Act is repealed.

• 61. (1) The portion of subsection 68(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Contents of applications

  • 68. (1) Every application presented to the Commissioner under section 65 shall

• (2) Subsection 68(2) of the Act is replaced by the following:

  • Marginal note:Service

    (2) The Commissioner shall consider the matters alleged in the application and declarations referred to in subsection (1) and, if satisfied that the applicant has a bona fide interest and that a case for relief has been made, the Commissioner shall direct the applicant to serve copies of the application and declarations on the patentee or the patentee’s representative for service and on any other persons appearing from the records of the Patent Office to be interested in the patent, and the applicant shall advertise the application both

    • (a) in the Canada Gazette, and

    • (b) on the website of the Canadian Intellectual Property Office or in any other prescribed location.

• 62. (1) Subsection 73(1) of the Act is amended by adding “or” at the end of paragraph (d), by striking out “or” at the end of paragraph (e) and by repealing paragraph (f).

• (2) Subsections 73(4) and (5) of the Act are replaced by the following:

  • Marginal note:Filing date

    (5) An application that is reinstated retains its filing date.

63. Section 78 of the Act is replaced by the following:

64. Paragraphs 78.22(a) and (b) of the Act are replaced by the following:

Marginal note:Replacement of “complémentaire” and “complémentaires”

65. The French version of the Act is amended by replacing “complémentaire” and “complémentaires” with “divisionnaire” and “divisionnaires”, respectively, with any grammatical adaptations, in the following provisions:

• (a) the heading before section 36;

• (b) subsections 36(2) to (4);

• (c) the portion of paragraph 55.11(1)(b) before subparagraph (i); and

• (d) paragraph 78.2(b).

R.S., c. T-13Trade-marks Act

66. The Trade-marks Act is amended by adding the following after section 51.12:

67. Paragraph 65(j) of the Act is replaced by the following:

68. Section 66 of the Act is replaced by the following:

• 69. (1) Paragraphs 70(1)(a) and (b) of the Act are replaced by the following:

  • (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39, 40 and 66;

  • (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and

  • (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1.

• (2) Subsection 70(2) of the Act is replaced by the following:

  • Marginal note:Regulations

    (2) For greater certainty, a regulation made under section 65 applies to an application referred to in subsection (1), unless the regulation provides otherwise.

Coordinating Amendments

Marginal note:2014, c. 20

• 70. (1) In this section, “other Act” means the Economic Action Plan 2014 Act, No. 1.

• (2) If section 366 of the other Act comes into force before the day on which this Act receives royal assent, then section 66 of the English version of this Act and the heading before it are amended by replacing “trade-mark” with “trademark”, with any grammatical adaptations.

• (3) If section 366 of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before that section 366 comes into force.

• (4) If section 67 of this Act comes into force on the same day as section 357 of the other Act, then that section 357 is deemed to have come into force before that section 67.

• (5) If subsection 367(99) of the other Act produces its effects before subsection 69(1) of this Act comes into force, then that subsection 69(1) is replaced by the following:

  • 69. (1) Paragraphs 70(1)(a) and (b) of the Act are replaced by the following:

    • (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39, 40 and 66;

    • (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and

    • (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1.

• (6) If subsection 69(1) of this Act comes into force before subsection 367(99) of the other Act has produced its effects, then that subsection 367(99) is replaced by the following:

  • (99) On the first day on which both section 359 of this Act and section 28 of the other Act are in force, subsection 70(1) of the Trademarks Act is replaced by the following:

    Marginal note:Application advertised

    • 70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with

      • (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39, 40 and 66;

      • (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and

      • (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1.

• (7) If subsection 69(1) of this Act comes into force on the day on which subsection 367(99) of the other Act produces its effects, then

  • (a) that subsection 69(1) is deemed never to have come into force and is repealed; and

  • (b) paragraphs 70(1)(a) and (b) of the Trademarks Act are replaced by the following:

    • (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39, 40 and 66;

    • (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and

    • (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1.

Marginal note:2014, c. 39

• 71. (1) In this section, “other Act” means the Economic Action Plan 2014 Act, No. 2.

• (2) If section 46 of this Act comes into force before section 109 of the other Act, then that section 109 is repealed.

• (3) If section 109 of the other Act comes into force before section 46 of this Act, then that section 46 is replaced by the following:

  46. Section 21 of the Act is replaced by the following:

  Marginal note:Time period extended

  • 21. (1) If a time period fixed under this Act for doing anything ends on a prescribed day or a day that is designated by the Minister, that time period is extended to the next day that is not a prescribed day or a designated day.

  • Marginal note:Power to designate day

    (2) The Minister may, on account of unforeseen circumstances and if the Minister is satisfied that it is in the public interest to do so, designate any day for the purposes of subsection (1). If a day is designated, the Minister shall inform the public of that fact on the website of the Canadian Intellectual Property Office.

• (4) If section 46 of this Act comes into force on the same day as section 109 of the other Act, then that section 109 is deemed never to have come into force and is repealed.

• (5) If sections 48 and 49 of this Act come into force on the same day as section 112 of the other Act, then that section 112 is deemed to have come into force before those sections 48 and 49.

• (6) If subsection 53(2) of this Act comes into force on the same day as subsection 118(4) of the other Act, then that subsection 118(4) is deemed to have come into force before that subsection 53(2).

• (7) If section 58 of this Act comes into force on the same day as section 131 of the other Act, then that section 131 is deemed to have come into force before that section 58.

• (8) If section 59 of this Act comes into force on the same day as section 136 of the other Act, then that section 136 is deemed to have come into force before that section 59.

• (9) If subsection 62(1) of this Act comes into force on the same day as subsection 137(1) of the other Act, then that subsection 137(1) is deemed to have come into force before that subsection 62(1).

• (10) If section 140 of the other Act comes into force before subsection 62(1) of this Act, then, on the day on which that subsection 62(1) comes into force, section 78.52 of the Patent Act is amended by adding the following after subsection (1):

  • Marginal note:Abandonment — notice after coming-into-force date

    (1.1) If, on or after the day on which subsection 62(1) of the Economic Action Plan 2015 Act, No. 1 comes into force, an applicant fails to pay the prescribed fees stated to be payable in a notice of allowance of patent given before that day but after the coming-into-force date, paragraph 73(1)(f) as it read immediately before the day on which that subsection 62(1) comes into force applies in respect of any abandonment resulting from the failure.

• (11) If section 64 of this Act comes into force on the same day as section 139 of the other Act, then that section 139 is deemed to have come into force before that section 64.

• (12) If section 65 of this Act comes into force on the same day as sections 129, 136 and 139 of the other Act, then those sections 129, 136 and 139 are deemed to have come into force before that section 65.

Coming into Force

Marginal note:Order in council — Industrial Design Act

• 72. (1) Sections 44, 45 and 47 to 49 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which sections 102 to 113 of the Economic Action Plan 2014 Act, No. 2 come into force.

• Marginal note:Order in council — Patent Act

  (2) Sections 50 to 53, 55 to 62, 64 and 65 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which sections 114 to 141 of the Economic Action Plan 2014 Act, No. 2 come into force.

• Marginal note:Order in council — Trade-marks Act

  (3) Section 67 and subsection 69(2) come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which section 357 of the Economic Action Plan 2014 Act, No. 1 comes into force.

• Marginal note:Order in council — sections 46, 63 and 68

  (4) Sections 46, 63 and 68 come into force on a day or days to be fixed by order of the Governor in Council.

• Marginal note:Twelve months after royal assent

  (5) Sections 54 and 66 come into force 12 months after the day on which this Act receives royal assent.

• Marginal note:Subsection 69(1)

  (6) Subsection 69(1) comes into force on the first day on which both section 359 of the Economic Action Plan 2014 Act, No. 1 and section 68 are in force.

Division 4Compassionate Care Leave and Benefits

R.S., c. L-2Canada Labour Code

• 73. (1) The portion of subsection 206.3(2) of the Canada Labour Code before paragraph (a) is replaced by the following:

  • Marginal note:Entitlement to leave

    (2) Subject to subsections (3) to (8), every employee is entitled to and shall be granted a leave of absence from employment of up to 28 weeks to provide care or support to a family member of the employee if a qualified medical practitioner issues a certificate stating that the family member has a serious medical condition with a significant risk of death within 26 weeks from

• (2) Subparagraph 206.3(3)(b)(ii) of the Act is replaced by the following:

  • (ii) the period of 52 weeks following the first day of the week referred to in paragraph (a) ends.

• (3) Section 206.3 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Certificate not necessary

    (3.1) For greater certainty, but subject to subsection (3), for leave under this section to be taken after the end of the period of 26 weeks set out in subsection (2), it is not necessary for a qualified medical practitioner to issue an additional certificate under that subsection.

• (4) Subsection 206.3(7) of the Act is replaced by the following:

  • Marginal note:Aggregate leave — more than one employee

    (7) The aggregate amount of leave that may be taken by two or more employees under this section in respect of the care or support of the same family member shall not exceed 28 weeks in the period referred to in subsection (3).

1996, c. 23Employment Insurance Act

• 74. (1) Paragraph 12(3)(d) of the Employment Insurance Act is replaced by the following:

  • (d) because the claimant is providing care or support to one or more family members described in subsection 23.1(2) is 26; and

• (2) Subsection 12(4.1) of the Act is replaced by the following:

  • Marginal note:Maximum — compassionate care benefits

    (4.1) Even if more than one claim is made under this Act, at least one of which is made under section 23.1 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 23.1 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is 26 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 23.1(4)(a).

• 75. (1) Subparagraph 23.1(4)(b)(iii) of the Act is replaced by the following:

  • (iii) the period of 52 weeks following the first day of the week referred to in paragraph (a) ends.

• (2) Section 23.1 of the Act is amended by adding the following after subsection (4):

  • Marginal note:Certificate not necessary

    (4.1) For greater certainty, but subject to subsections (4) and 50(8.1), for benefits under this section to be payable after the end of the period of 26 weeks set out in paragraph (2)(a), it is not necessary for a medical doctor to issue an additional certificate under subsection (2).

• (3) Subsections 23.1(8) and (8.1) of the Act are replaced by the following:

  • Marginal note:Division of weeks of benefits

    (8) If a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under this section or section 152.06 in respect of the same family member, any remaining weeks of benefits payable under this section, under section 152.06 or under both those sections, up to a maximum of 26 weeks, may be divided in the manner agreed to by those claimants.

  • Marginal note:Maximum number of weeks that can be divided

    (8.1) For greater certainty, if, in respect of the same family member, a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under section 152.06, the total number of weeks of benefits payable under this section and section 152.06 that may be divided between them may not exceed 26 weeks.

76. Section 50 of the Act is amended by adding the following after subsection (8):

• 77. (1) Subparagraph 152.06(3)(b)(iii) of the Act is replaced by the following:

  • (iii) the period of 52 weeks following the first day of the week referred to in paragraph (a) ends.

• (2) Section 152.06 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Certificate not necessary

    (3.1) For greater certainty, but subject to subsections (3) and 50(8.1), for benefits under this section to be payable after the end of the period of 26 weeks set out in paragraph (1)(a), it is not necessary for a medical doctor to issue an additional certificate under subsection (1).

• (3) Subsections 152.06(7) and (8) of the Act are replaced by the following:

  • Marginal note:Division of weeks of benefits

    (7) If a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under this section or section 23.1 in respect of the same family member, any remaining weeks of benefits payable under this section, under section 23.1 or under both those sections, up to a maximum of 26 weeks, may be divided in the manner agreed to by the self-employed person and the other person. If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.

  • Marginal note:Maximum number of weeks that can be divided

    (8) For greater certainty, if, in respect of the same family member, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23.1, the total number of weeks of benefits payable under this section and section 23.1 that may be divided between them may not exceed 26 weeks.

• 78. (1) Paragraph 152.14(1)(d) of the Act is replaced by the following:

  • (d) because the person is providing care or support to one or more family members described in subsection 152.06(1) is 26; and

• (2) Subsection 152.14(5) of the Act is replaced by the following:

  • Marginal note:Maximum — compassionate care benefits

    (5) Even if more than one claim is made under this Act, at least one of which is made under section 152.06 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.06 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is 26 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.06(3)(a).

Transitional Provisions

Marginal note:Compassionate care benefits

• 79. (1) If a period referred to in subsection 23.1(4) of the Employment Insurance Act, as it read immediately before January 3, 2016, has begun in respect of a claimant — as defined in subsection 2(1) of that Act — before that day but has not ended, then sections 12 and 23.1 of that Act, as they read on that day, apply to that claimant beginning on that day.

• Marginal note:Compassionate care benefits — self-employed persons

  (2) If a period referred to in subsection 152.06(3) of the Employment Insurance Act, as it read immediately before January 3, 2016, has begun in respect of a self-employed person — as defined in subsection 152.01(1) of that Act — before that day but has not ended, then sections 152.06 and 152.14 of that Act, as they read on that day, apply to that person beginning on that day.

Coming into Force

Marginal note:January 3, 2016

80. This Division comes into force on January 3, 2016.

Division 5R.S., c. C-42Copyright Act

• 81. (1) Paragraph 23(1)(b) of the Copyright Act is replaced by the following:

  • (b) if a sound recording in which the performance is fixed is published before the copyright expires, the copyright continues until the earlier of the end of 70 years after the end of the calendar year in which the first such publication occurs and the end of 100 years after the end of the calendar year in which the first fixation of the performance in a sound recording occurs.

• (2) Subsection 23(1.1) of the Act is replaced by the following:

  • Marginal note:Term of copyright — sound recording

    (1.1) Subject to this Act, copyright in a sound recording subsists until the end of 50 years after the end of the calendar year in which the first fixation of the sound recording occurs. However, if the sound recording is published before the copyright expires, the copyright continues until the earlier of the end of 70 years after the end of the calendar year in which the first publication of the sound recording occurs and the end of 100 years after the end of the calendar year in which that first fixation occurs.

Marginal note:No revival of copyright

82. Paragraph 23(1)(b) and subsection 23(1.1) of the Copyright Act, as enacted by section 81, do not have the effect of reviving the copyright, or a right to remuneration, in a sound recording or performer’s performance fixed in a sound recording in which the copyright or the right to remuneration had expired on the coming into force of those provisions.

Division 6R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act

Amendments to the Act

83. The long title of the Export Development Act is replaced by the following:

• 84. (1) The portion of subsection 10(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Purposes

  • 10. (1) The Corporation is established for the purposes of

• (2) Paragraph 10(1)(b) of the Act is replaced by the following:

  • (b) supporting and developing, directly or indirectly, Canada’s export trade and Canadian capacity to engage in that trade and to respond to international business opportunities; and

  • (c) providing, directly or indirectly, development financing and other forms of development support in a manner that is consistent with Canada’s international development priorities.

85. The Act is amended by adding the following after section 25:

Coming into Force

Marginal note:Order in council

86. This Division comes into force on a day to be fixed by order of the Governor in Council.

Division 7R.S., c. L-2Canada Labour Code

Amendments to the Act

87. Section 123 of the Canada Labour Code is amended by adding the following after subsection (2):

88. The definition “industrial establishment” in section 166 of the Act is replaced by the following:

89. Section 167 of the Act is amended by adding the following after subsection (1):

90. Subsection 252(2) of the Act is replaced by the following:

• 91. (1) Paragraph 256(1)(a) of the Act is replaced by the following:

  • (a) contravenes any provision of this Part or the regulations, other than a provision of Division IX, subsection 239.1(2), 239.2(1) or 252(2) or any regulation made under section 227 or paragraph 264(1)(a) or (a.1);

• (2) Paragraph 256(3)(a) of the Act is replaced by the following:

  • (a) fails to keep any record that, by subsection 252(2) or any regulation made under paragraph 264(1)(a) or (a.1), the employer is required to keep, or

• 92. (1) Section 264 of the Act is amended by adding the following after paragraph (a):

  • (a.1) requiring employers to keep records relevant to the purposes of this Part in respect of persons who are excluded under subsection 167(1.2) from the application of all or any of this Part;

  • (a.2) respecting the information that an employer must provide to the Minister for the purpose of establishing that the performance of activities referred to in paragraph 167(1.2)(a) fulfils the requirements of a program referred to in that paragraph, and the circumstances in which an employer must provide it;

  • (a.3) specifying the circumstances in which a person who performs activities referred to in paragraph 167(1.2)(a) must provide to an employer the information referred to in paragraph (a.2);

  • (a.4) for the purpose of paragraph 167(1.2)(a), specifying or describing secondary or post-secondary educational institutions or vocational schools, or equivalent educational institutions outside Canada;

  • (a.5) for the purpose of clause 167(1.2)(b)(i)(B), prescribing a number of hours that is not less than 640 hours and not more than 768 hours;

  • (a.6) providing that a person in respect of whom the conditions set out in paragraph 167(1.2)(b) have previously been met does not meet the condition set out in clause 167(1.2)(b)(i)(A) or (B), as the case may be, in respect of activities performed for the same employer if they perform them before the expiry of the period specified by regulation;

  • (a.7) for the purpose of subparagraph 167(1.2)(b)(ii), respecting the circumstances in which the benefit derived from activities is considered to accrue primarily to the person performing them;

  • (a.8) for the purpose of subparagraph 167(1.2)(b)(iii), respecting what constitutes supervision;

  • (a.9) respecting any measures that must be taken by an employer for the purpose of ensuring or establishing that the conditions set out in paragraph 167(1.2)(b) are or have been met, the information that the employer must provide to the Minister for the purpose of establishing that the measures have been taken, and the circumstances in which it must be provided;

• (2) Section 264 of the Act is amended by adding the following after paragraph (i):

  • (i.1) providing for the application of any provisions of this Part or of the regulations made under this Part to persons and, in relation to those persons, employers who are otherwise excluded under subsection 167(1.2) from the application of this Part and adapting those provisions for the purpose of applying them to those persons and those employers;

• (3) Section 264 of the Act is renumbered as subsection 264(1) and is amended by adding the following:

  • Marginal note:Incorporation of documents

    (2) A regulation made under paragraph (1)(a.4) that incorporates by reference, in whole or in part, a document may incorporate the document, regardless of its source, as it exists on a certain date, as amended to a certain date or as amended from time to time.

Coming into Force

Marginal note:Order in council

93. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council.

Division 8R.S., c. M-5Members of Parliament Retiring Allowances Act

94. Subsections 2.7(2) and (3) of the Members of Parliament Retiring Allowances Act are replaced by the following:

95. Section 2.8 of the Act is replaced by the following:

96. Subsection 31.2(3) of the Act is replaced by the following:

Division 9R.S., c. N-7National Energy Board Act

• 97. (1) Paragraph 119.01(1)(b) of the National Energy Board Act is replaced by the following:

  • (b) the duration of licences, the approval required in respect of the issue of licences, the quantities that may be exported or imported under licences and any other terms and conditions to which licences may be subject;

• (2) Section 119.01 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Maximum duration

    (1.1) The duration referred to in paragraph (1)(b) begins on a date to be fixed in the licence and must not exceed

    • (a) 40 years, in the case of a licence for the exportation of natural gas as defined by the regulations; and

    • (b) 25 years, in any other case.

Division 10R.S., c. P-1Parliament of Canada Act

Amendments to the Act

98. The Parliament of Canada Act is amended by adding the following after section 79.5:

Transitional Provisions

Definition of “Service”

• 99. (1) In sections 100 to 122, “Service” means the office to be called the Parliamentary Protective Service that is established by subsection 79.52(1) of the Parliament of Canada Act.

• Marginal note:Definitions — Parliamentary Employment and Staff Relations Act

  (2) In sections 100 to 122, “arbitral award”, “bargaining agent”, “bargaining unit”, “Board”, “collective agreement”, “employee”, “employee organization”, “grievance” and “parties” have the same meanings as in section 3 of the Parliamentary Employment and Staff Relations Act, unless the context requires otherwise.

Marginal note:Persons who occupy a position

• 100. (1) All of the persons who occupy a position within the Senate Protective Service or within the House of Commons Protective Service immediately before the day on which this Division comes into force occupy their position within the Service on that day.

• Marginal note:No change in status

  (2) Nothing in subsection (1) is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupied a position within the Senate Protective Service or within the House of Commons Protective Service, except that the person, beginning on that day, occupies their position within the Service.

Marginal note:Collective agreements or arbitral awards continued

• 101. (1) Subject to sections 102 to 113, every collective agreement or arbitral award that applies to an employee who, immediately before the day on which this Division comes into force, occupied a position within the Senate Protective Service or within the House of Commons Protective Service, and that is in force immediately before that day continues in force until its term expires.

• Marginal note:Binding effect

  (2) A collective agreement or arbitral award continued in force under subsection (1) is binding on

  • (a) the Service, as if it were the employer referred to in the collective agreement or arbitral award;

  • (b) the bargaining agent that is a party to the collective agreement or arbitral award; and

  • (c) the employees of the Service in the bargaining unit in respect of which that bargaining agent has been certified.

• Definition of “employer”

  (3) In subsection (2), “employer” means the Senate as represented by any committee or person that the Senate by its rules or orders designates for the purposes of Part I of the Parliamentary Employment and Staff Relations Act, or the House of Commons as represented by any committee or person that the House of Commons by its orders designates for the purposes of that Part.

• Marginal note:Parties may amend

  (4) Nothing in subsections (1) and (2) prohibits the Service and the bargaining agent from amending any provision of a collective agreement continued in force under subsection (1), other than a provision relating to its term.

Marginal note:Application for certification

102. Any employee organization may apply to the Board for certification as the bargaining agent for the employees bound by a collective agreement or arbitral award that is continued in force under subsection 101(1), but it may do so only during the period in which an application for certification is authorized to be made under section 21 of the Parliamentary Employment and Staff Relations Act in respect of those employees.

Marginal note:Power of Board

• 103. (1) Whenever a collective agreement or arbitral award is continued in force under subsection 101(1), the Board must, by order, on application by the Service or any bargaining agent affected by the establishment of the Service,

  • (a) determine whether the employees of the Service who are bound by the collective agreement or arbitral award constitute one or more units appropriate for collective bargaining;

  • (b) determine which employee organization is to be the bargaining agent for the employees in each such unit; and

  • (c) in respect of each collective agreement or arbitral award that binds employees of the Service, determine whether the collective agreement or arbitral award is to remain in force and, if it is to remain in force, determine whether it is to remain in force until the expiry of its term or until an earlier date that the Board may fix.

• Marginal note:When application may be made

  (2) The application may be made only during the period beginning 120 days after the day on which this Division comes into force and ending 150 days after that day.

Marginal note:Application for leave to give notice to bargain collectively

• 104. (1) Either of the parties to a collective agreement or arbitral award that remains in force by reason of an order made under paragraph 103(1)(c) may apply to the Board for an order granting leave to give to the other party, under section 37 of the Parliamentary Employment and Staff Relations Act, a notice to bargain collectively.

• Marginal note:When application may be made

  (2) The application must be made within 90 days after the day on which the order is made under paragraph 103(1)(c).

Marginal note:No application within specified period

• 105. (1) If no application for an order under subsection 103(1) is made within the period specified in subsection 103(2), the Service or any bargaining agent bound by a collective agreement or arbitral award that is continued in force under subsection 101(1) may apply to the Board for an order granting leave to give to the other party, under section 37 of the Parliamentary Employment and Staff Relations Act, a notice to bargain collectively.

• Marginal note:When application may be made

  (2) The application may be made only during the period beginning 151 days after the day on which this Division comes into force and ending 240 days after that day.

Marginal note:Notice to bargain given before conversion

106. A notice to bargain collectively that was given before the day on which this Division comes into force does not bind the Service and a new notice to bargain collectively may be given only in the circumstances set out in paragraph 108(b).

Marginal note:Duty to observe terms and conditions

107. If a notice to bargain collectively is given before the day on which this Division comes into force, then, unless the Service and the bargaining agent agree otherwise, the terms and conditions of employment continued in force under section 39 of the Parliamentary Employment and Staff Relations Act are binding on the Service, the bargaining agent for the bargaining unit and the employees in the bargaining unit from the day on which this Division comes into force until

• (a) the expiry of 150 days following that day, if no application is made under paragraph 108(a); or

• (b) if such an application is made, the day on which the notice referred to in paragraph 108(b) is given.

Marginal note:Application and notice to bargain

108. If a notice to bargain collectively is given before the day on which this Division comes into force,

• (a) on application by the Service or bargaining agent, made during the period beginning 120 days after the day on which this Division comes into force and ending 150 days after that day, the Board must make an order determining

  • (i) whether the employees of the Service who are represented by the bargaining agent constitute one or more units appropriate for collective bargaining, and

  • (ii) which employee organization is to be the bargaining agent for the employees in each such unit; and

• (b) if the Board makes the determinations under paragraph (a), the Service or the bargaining agent may, by notice given under section 37 of the Parliamentary Employment and Staff Relations Act, require the other to commence collective bargaining for the purpose of entering into a collective agreement.

Marginal note:Inquiry and votes

109. Before making an order under subsection 103(1) or paragraph 108(a), the Board may make any inquiry or direct that a representation vote be taken among the employees to be affected by the order.

Marginal note:Consideration of classification

• 110. (1) For the purposes of paragraphs 103(1)(a) and 108(a), in determining whether a group of employees constitutes a unit appropriate for collective bargaining, the Board must have regard to the Service’s classification of persons and positions, including the occupational groups or subgroups established by it.

• Marginal note:Unit co-extensive with occupational groups

  (2) The Board must establish bargaining units that are co-extensive with the occupational groups or subgroups established by the Service, unless doing so would not permit satisfactory representation of the employees to be included in a particular bargaining unit and, for that reason, such a unit would not be appropriate for collective bargaining.

Marginal note:Determination of questions of membership in bargaining units

111. On application by the Service or the employee organization affected by the establishment of the Service, the Board must determine every question that arises as to whether any employee or class of employees is included in a bargaining unit determined by the Board under paragraph 103(1)(a) or 108(a) to constitute a unit appropriate for collective bargaining, or is included in any other unit.

Marginal note:Employer participation

• 112. (1) The Board is not authorized to determine that an employee organization is to be a bargaining agent under paragraph 103(1)(b) or 108(a) if it is of the opinion that the Service, or a person acting on behalf of the Service, has participated or is participating in the formation or administration of the employee organization in a manner that impairs its fitness to represent the interests of the employees in the bargaining unit.

• Marginal note:Discrimination

  (2) The Board is not authorized to determine that an employee organization is to be a bargaining agent under paragraph 103(1)(b) or 108(a) if it discriminates against any employee on a prohibited ground of discrimination within the meaning of the Canadian Human Rights Act.

Marginal note:Application of Parliamentary Employment and Staff Relations Act

• 113. (1) The provisions of Part I of the Parliamentary Employment and Staff Relations Act, and any rules or regulations made under that Act, apply to, or in respect of, the following and any matter related to the following:

  • (a) an application made to the Board under any of sections 102 to 105, 108 and 111;

  • (b) an order made by the Board under any of sections 103 to 105 and 108;

  • (c) a determination of the Board made under any of sections 103, 108 and 111 and a bargaining unit, bargaining agent or employee or class of employees that is the subject of such a determination;

  • (d) a collective agreement or arbitral award that is continued in force under subsection 101(1); and

  • (e) collective bargaining that is commenced after the receipt of a notice referred to in section 104 or 105 or paragraph 108(b) and a collective agreement that is entered into following such collective bargaining.

• Marginal note:Powers, duties and functions of Board

  (2) The Board has, for the purposes of performing its duties and functions under any of sections 102 to 112, the powers conferred on it under Part I of the Parliamentary Employment and Staff Relations Act, and it must perform the duties and functions imposed on it under that Part in respect of those powers.

• Marginal note:Inconsistency

  (3) In the event of any inconsistency between sections 101 to 112 and the provisions of Part I of the Parliamentary Employment and Staff Relations Act, or anything issued, made or established under that Act, those sections prevail to the extent of the inconsistency.

Marginal note:Persons not represented

114. The terms and conditions of employment of persons who are not represented by a bargaining agent or who are excluded from a bargaining unit and who, on the day on which this Division comes into force, occupy their position within the Service continue to apply until new terms and conditions of employment for those persons are established.

Marginal note:Complaints

115. The provisions of Division I of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the day on which this Division comes into force, continue to apply in respect of any complaint made under that Division before that day that relates to the Senate Protective Service or the House of Commons Protective Service.

Marginal note:Grievances

• 116. (1) The provisions of Division IV of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the day on which this Division comes into force, continue to apply in respect of any grievance presented under that Division before that day by an employee of the Senate Protective Service or the House of Commons Protective Service.

• Marginal note:Implementation of decision

  (2) A final decision with respect to a grievance referred to in subsection (1) that provides for the reinstatement of an employee or the payment of money to an employee must be implemented by the Service as soon as feasible.

Marginal note:Matter referred to Board

117. The provisions of Division IV of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the day on which this Division comes into force, continue to apply in respect of any matter referred to the Board under that Division before that day that relates to the Senate Protective Service or the House of Commons Protective Service.

Marginal note:References — Service

118. Every reference to the Senate Protective Service or the House of Commons Protective Service in any deed, contract, agreement, arrangement or other similar document is, beginning on the day on which this Division comes into force, to be read as a reference to the Service unless the context otherwise requires.

Marginal note:Commencement of legal proceedings

119. Every action, suit or other legal or administrative proceeding in respect of an obligation or liability incurred in relation to the Senate Protective Service or the House of Commons Protective Service may, beginning on the day on which this Division comes into force, be brought against the Service.

Marginal note:Continuation of legal or administrative proceedings

120. Any action, suit or other legal or administrative proceeding relating to the Senate Protective Service or the House of Commons Protective Service to which a representative of the Senate Protective Service or of the House of Commons Protective Service, as the case may be, is a party that is pending immediately before the day on which this Division comes into force may be continued by or against the Service in the same manner and to the same extent as it could have been continued by or against that representative.

Marginal note:Transfer of appropriations — Senate or House of Commons

121. Any amount that is appropriated by an Act of Parliament for the fiscal year in which this Division comes into force to defray the expenditures of the Senate in relation to the Senate Protective Service or of the House of Commons in relation to the House of Commons Protective Service and that is unexpended on the day on which that Division comes into force is deemed to be an amount appropriated to defray the expenditures of the Service.

Marginal note:Transfer of appropriations — RCMP

122. Any amount that is appropriated by an Act of Parliament for the fiscal year in which this Division comes into force to defray the expenditures of the Royal Canadian Mounted Police related to its guarding and protecting the grounds of Parliament Hill that are designated by the Minister of Public Safety and Emergency Preparedness and that is unexpended on the day on which that Division comes into force is deemed to be an amount appropriated to defray the expenditures of the Service.

Consequential Amendments

R.S., c. C-10Canada Post Corporation Act

123. Subsection 35(2) of the Canada Post Corporation Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d):

R.S., c. F-7; 2002, c. 8, s. 14Federal Courts Act

124. Subsection 2(2) of the Federal Courts Act is replaced by the following:

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

• 125. (1) Paragraph (c) of the definition “appropriate Minister” in section 2 of the Financial Administration Act is replaced by the following:

  • (c) with respect to the Senate and the office of the Senate Ethics Officer, the Speaker of the Senate, with respect to the House of Commons, the Board of Internal Economy, with respect to the office of the Conflict of Interest and Ethics Commissioner, the Speaker of the House of Commons, and with respect to the Library of Parliament and the Parliamentary Protective Service, the Speakers of the Senate and the House of Commons,

• (2) Paragraph (c) of the definition “department” in section 2 of the Act is replaced by the following:

  • (c) the staffs of the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and Parliamentary Protective Service, and

R.S., c. G-2Garnishment, Attachment and Pension Diversion Act

126. The heading of Division IV of Part I of the Garnishment, Attachment and Pension Diversion Act is replaced by the following:

127. The portion of paragraph (b) of the definition “salary” in section 16 of the Act before subparagraph (i) is replaced by the following:

128. The portion of section 17 of the Act before paragraph (a) is replaced by the following:

• 129. (1) Subsection 18(1) of the Act is replaced by the following:

  Marginal note:Service binding

  • 18. (1) Subject to this Division, service on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service of a garnishee summons, together with a copy of the judgment or order against the debtor and an application in the prescribed form, binds the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, 15 days after the day on which those documents are served.

• (2) Subsection 18(2) of the English version of the Act is replaced by the following:

  • Marginal note:When service is effective

    (2) A garnishee summons served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service is of no effect unless it is served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, in the first 30 days following the first day on which it could have been validly served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be.

• 130. (1) Subsection 19(1) of the Act is replaced by the following:

  Marginal note:Place of service

  • 19. (1) Service of documents on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service in connection with garnishment proceedings permitted by this Division must be effected at the place specified in the regulations.

• (2) Subsection 19(2) of the English version of the Act is replaced by the following:

  • Marginal note:Method of service

    (2) In addition to any method of service permitted by the law of a province, service of documents on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Office, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service under subsection (1) may be effected by registered mail, whether within or outside the province, or by any other method prescribed.

• (3) Subsection 19(3) of the Act is replaced by the following:

  • Marginal note:If service by registered mail

    (3) If service of a document on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service is effected by registered mail, the document shall be deemed to be served on the day of its receipt by the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be.

• 131. (1) The portion of section 21 of the French version of the Act before paragraph (a) is replaced by the following:

  Marginal note:Sommes frappées d’indisponibilité par la signification du bref de saisie-arrêt

  21. Pour les besoins de toute procédure de saisie-arrêt prévue par la présente section, la signification au Sénat, à la Chambre des communes, à la bibliothèque du Parlement, au bureau du conseiller sénatorial en éthique, au bureau du commissaire aux conflits d’intérêts et à l’éthique ou au Service de protection parlementaire du bref de saisie-arrêt frappe d’indisponibilité les sommes suivantes dont l’un ou l’autre est redevable envers le débiteur mentionné dans le bref :

• (2) Subparagraph 21(a)(i) of the English version of the Act is replaced by the following:

  • (i) the salary to be paid on the last day of the second pay period next following the pay period in which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons, and

• (3) Paragraph 21(b) of the English version of the Act is replaced by the following:

  • (b) in the case of remuneration described in paragraph 17(b),

    • (i) the remuneration payable on the 15th day following the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons, and

    • (ii) either

      • (A) any remuneration becoming payable in the 30 days following the 15th day after the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons that is owing on that 15th day or that becomes owing in the 14 days following that 15th day, or

      • (B) if the garnishee summons has continuing effect under the law of the province, any remuneration becoming payable subsequent to the 15th day after the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons.

• 132. (1) The portion of section 22 of the Act before paragraph (a) is replaced by the following:

  Marginal note:Time period to respond to garnishee summons

  22. The Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service has the following time period within which to respond to a garnishee summons:

• (2) Paragraph 22(a) of the English version of the Act is replaced by the following:

  • (a) in the case of a salary, 15 days, or any lesser number of days that is prescribed, after the last day of the second pay period next following the pay period in which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service is bound by the garnishee summons; or

• 133. (1) Subsection 23(1) of the Act is replaced by the following:

  Marginal note:Method of response

  • 23. (1) In addition to any method of responding to a garnishee summons permitted by provincial garnishment law, the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service may respond to a garnishee summons by registered mail or by any other method prescribed.

• (2) Subsection 23(2) of the English version of the Act is replaced by the following:

  • Marginal note:Response by registered mail

    (2) If the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service responds to a garnishee summons by registered mail, the receipt issued in accordance with regulations relating to registered mail made under the Canada Post Corporation Act shall be received in evidence and is, unless the contrary is shown, proof that the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, has responded to the garnishee summons.

• (3) Subsections 23(3) and (4) of the Act are replaced by the following:

  • Marginal note:Effect of payment into court

    (3) A payment into court by the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service under this section is a good and sufficient discharge of liability, to the extent of the payment.

  • Marginal note:Recovery of overpayment to debtor

    (4) If, in honouring a garnishee summons, the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, through error, pays to a debtor by way of salary or remuneration an amount in excess of the amount that it should have paid to that debtor, the excess becomes a debt due to the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, by that debtor and may be recovered from the debtor at any time by set-off against future moneys payable to the debtor as salary or remuneration.

134. Paragraph 24(a) of the Act is replaced by the following:

135. Section 26 of the Act is replaced by the following:

R.S., c. G-5Government Employees Compensation Act

136. Paragraph (e) of the definition “employee” in section 2 of the Government Employees Compensation Act is replaced by the following:

R.S., c. P-36Public Service Superannuation Act

137. The definition “public service” in subsection 3(1) of the Public Service Superannuation Act is replaced by the following:

R.S., c. R-2; 1989, c. 17, s. 2Radiocommunication Act

• 138. (1) Subsection 3(1) of the Radiocommunication Act is replaced by the following:

  Marginal note:Application to Her Majesty and Parliament

  • 3. (1) Subject to subsection (2), this Act is binding on Her Majesty in right of Canada, on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and Parliamentary Protective Service and on Her Majesty in right of a province.

• (2) The portion of subsection 3(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Exemptions

    (2) The Governor in Council may by order exempt Her Majesty in right of Canada, or the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as represented by the person or persons named in the order, from any or all provisions of this Act or the regulations, and such an exemption may be

R.S., c. 33 (2nd Supp.)Parliamentary Employment and Staff Relations Act

139. The long title of the Parliamentary Employment and Staff Relations Act is replaced by the following:

140. Paragraph 2(a) of the Act is replaced by the following:

141. The definition “employer” in section 3 of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e):

142. The definition “employer” in section 85 of the Act is amended by striking out “or” at the end of paragraph (c.2) and by adding the following after that paragraph:

R.S., c. 15 (4th Supp.)Non-smokers’ Health Act

143. Paragraph (c) of the definition “employer” in subsection 2(1) of the Non-smokers’ Health Act is replaced by the following:

R.S., c. 31 (4th Supp.)Official Languages Act

144. The definition “federal institution” in subsection 3(1) of the Official Languages Act is amended by adding the following after paragraph (c.1):

145. Section 33 of the Act is replaced by the following:

• 146. (1) The portion of subsection 38(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Regulations

  • 38. (1) The Governor in Council may make regulations in respect of federal institutions, other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service,

• (2) Paragraph 38(2)(b) of the English version of the Act is replaced by the following:

  • (b) substituting, with respect to any federal institution other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, a duty in relation to the use of the official languages of Canada in place of a duty under section 36 or the regulations made under subsection (1), having regard to the equality of status of both official languages, if there is a demonstrable conflict between the duty under section 36 or the regulations and the mandate of the institution.

147. Subsection 41(3) of the Act is replaced by the following:

148. Subsection 46(1) of the Act is replaced by the following:

149. Paragraph 93(a) of the Act is replaced by the following:

1991, c. 30Public Sector Compensation Act

150. Paragraph 3(1)(c) of the Public Sector Compensation Act is replaced by the following:

2003, c. 22, ss. 12 and 13Public Service Employment Act

151. The portion of section 35.3 of the Public Service Employment Act before paragraph (a) is replaced by the following:

2009, c. 2, s. 393Expenditure Restraint Act

152. Paragraph 13(1)(c) of the Expenditure Restraint Act is replaced by the following:

Division 111996, c. 23Employment Insurance Act

Amendments to the Act

153. Section 58 of the Employment Insurance Act is replaced by the following:

154. Section 63 of the Act is renumbered as subsection 63(1) and is amended by adding the following:

155. The Act is amended by adding the following after section 63:

156. Paragraphs 77(1)(c) and (d) of the Act are replaced by the following:

157. Section 78 of the Act is replaced by the following:

Transitional Provision

Marginal note:Persons making initial claim for benefits

158. Paragraph 58(b) of the Employment Insurance Act, as it reads on the day on which this section comes into force, applies only to persons who make an initial claim for benefits, as defined in subsection 6(1) of that Act, on or after that day.

Consequential Amendments

2000, c. 12Modernization of Benefits and Obligations Act

159. Subsection 107(3) of the Modernization of Benefits and Obligations Act is replaced by the following:

2000, c. 14Budget Implementation Act, 2000

160. Section 10 of the Budget Implementation Act, 2000 and the heading before it are repealed.

Division 121998, c. 36Canada Small Business Financing Act

161. Paragraphs (a) and (b) of the definition “small business” in section 2 of the Canada Small Business Financing Act are replaced by the following:

• 162. (1) Subsection 4(2) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following:

  • (c) in the case of a loan made after March 31, 2009 but before the day on which paragraph (d) comes into force, the outstanding loan amount in relation to the borrower does not exceed $500,000 or any prescribed lesser amount, of which a maximum of $350,000 or any prescribed lesser amount is for a purpose other than the purchase or improvement of real property or immovables of which the borrower is or will become the owner; and

  • (d) in the case of a loan made on or after the day on which this paragraph comes into force, the outstanding loan amount in relation to the borrower does not exceed $1,000,000 or any prescribed lesser amount, of which a maximum of $350,000 or any prescribed lesser amount is for a purpose other than the purchase or improvement of real property or immovables of which the borrower is or will become the owner.

• (2) Subsection 4(3) of the Act is replaced by the following:

  • Marginal note:Meaning of outstanding loan amount

    (3) The outstanding loan amount referred to in paragraph (2)(b), (c) or (d) is the aggregate of the amount of the proposed loan and the principal amount outstanding, in respect of the borrower and all borrowers that are related to that borrower within the meaning of the regulations, of all loans made under this Act and guaranteed business improvement loans made under the Small Business Loans Act.

163. Subsection 7(1) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following:

Division 132000, c. 5Personal Information Protection and Electronic Documents Act

164. Section 4 of the Personal Information Protection and Electronic Documents Act is amended by adding the following after subsection (1):

165. Subsection 26(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):

166. The Act is amended by adding, after Schedule 3, the Schedule 4 set out in Schedule 2 to this Act.

Division 142000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing Act

167. Subsection 55(3) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f):

Division 152001, c. 27Immigration and Refugee Protection Act

Amendments to the Act

168. Part 1 of the Immigration and Refugee Protection Act is amended by adding the following before Division 0.1:

• 169. (1) Subsection 11(1.01) of the Act is replaced by the following:

  • Marginal note:Electronic travel authorization

    (1.01) Despite subsection (1), a foreign national must, before entering Canada, apply for an electronic travel authorization required by the regulations by means of an electronic system, unless the regulations provide that the application may be made by other means. The application may be examined by an officer and, if the officer determines that the foreign national is not inadmissible and meets the requirements of this Act, the authorization may be issued by the officer.

• (2) Section 11 of the Act is amended by adding the following after subsection (1.01):

  • Marginal note:Applications from within Canada

    (1.02) Subject to the regulations, a foreign national who has temporary resident status may apply for a visa or other document during their stay in Canada.

170. Section 11.1 of the Act is repealed.

• 171. (1) Subsection 14(3) of the Act is repealed.

• (2) Subsection 14(4) of the Act is repealed.

• (3) Subsection 14(5) of the Act is repealed.

172. Paragraph 32(d.5) of the Act is replaced by the following:

173. Subsection 89.2(1) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraphs (c) and (d).

174. Paragraph 150.1(1)(d) of the Act is replaced by the following:

175. The Act is amended by adding the following after section 186:

Coming into Force

Marginal note:Order in council

• 176. (1) Sections 168 and 170, subsection 171(2) and section 174 come into force on a day to be fixed by order of the Governor in Council.

• Marginal note:Order in council

  (2) Subsections 169(1) and (2) and 171(1) and (3) and sections 172, 173 and 175 come into force on a day or days to be fixed by order of the Governor in Council.

Division 162005, c. 9; 2012, c. 19, s. 658First Nations Fiscal Management Act

Amendments to the Act

• 177. (1) The definition “local revenues” in subsection 2(1) of the First Nations Fiscal Management Act is replaced by the following:

  “local revenues”

  « recettes locales »

  “local revenues” means moneys raised under a local revenue law and payments made to a first nation in lieu of a tax imposed by a law made under paragraph 5(1)(a).

• (2) The portion of subsection 2(3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Amendments to schedule

    (3) At the request of the council of a band, the Minister may, by order, amend the schedule in order to

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

  • Marginal note:For greater certainty

    (4) For greater certainty, nothing in this Act shall be construed as requiring capital infrastructure or capital assets for the provision of local services on reserve lands to be located on reserve lands.

• 178. (1) Subsection 5(1) of the Act is amended by adding the following after paragraph (a):

  • (a.1) respecting the charging of fees for the provision of services or the use of facilities on reserve lands, or for a regulatory process, permit, licence or other authorization, in relation to water, sewers, waste management, animal control, recreation and transportation, as well as any other similar services;

• (2) The portion of paragraph 5(1)(e) of the Act before subparagraph (i) is replaced by the following:

  • (e) subject to any conditions and procedures prescribed by regulation, respecting the enforcement of laws made under paragraphs (a) and (a.1) in respect of outstanding taxes, charges or fees, including

• (3) Paragraph 5(1)(e) of the Act is amended by striking out “and” at the end of subparagraph (iv), by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v):

  • (vi) the recovery of costs that are incurred by the first nation for the enforcement of those laws;

• (4) The portion of subsection 5(4) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Appeals

    (4) A law made under subparagraph (1)(a)(i) shall include

• (5) Subsection 5(5) of the Act is repealed.

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

  Marginal note:Notice of proposed laws

  • 6. (1) At least 30 days — or any longer period fixed by a standard made under subsection 35(1) — before making a law under paragraph 5(1)(a), (a.1) or (c), including a law repealing or amending such a law, other than a law referred to in subsection 10(1), the council of a first nation shall

    • (a) publish a notice of the proposed law in the First Nations Gazette;

• (2) Paragraph 6(1)(c) of the Act is replaced by the following:

  • (c) send the notice, by mail or electronic means, to the First Nations Tax Commission.

• (3) Paragraph 6(3)(c) of the Act is replaced by the following:

  • (c) invite representations regarding the proposed law to be made, in writing, to the council within the period referred to in subsection (1); and

• (4) Subsection 6(4) of the Act is replaced by the following:

  • Marginal note:Council to consider representations

    (4) Before making a law under paragraph 5(1)(a), (a.1) or (c), the council of a first nation shall consider any representations that were made in accordance with paragraph (3)(c) or at a meeting referred to in paragraph (3)(d).

• 180. (1) Paragraph 8(1)(d) of the Act is replaced by the following:

  • (d) a description of the notices that were given and any consultation undertaken by the council before making the law; and

• (2) The portion of subsection 8(3) of the Act before paragraph (b) is replaced by the following:

  • Marginal note:Accompanying information

    (3) A law made under paragraph 5(1)(a.1) or (c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by

    • (a) a description of the notices that were given and any consultation undertaken by the council before making the law; and

• (3) Subsection 8(4) of the Act is replaced by the following:

  • Marginal note:Evidence law duly made

    (4) A law made under any of paragraphs 5(1)(b) and (d) to (g) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council.

• 181. (1) Subsection 9(2) of the Act is replaced by the following:

  • Marginal note:Approval required

    (2) A law made under subsection (1), including any amendment of such a law, does not have any force or effect until it is approved by the First Nations Financial Management Board.

  • Marginal note:Conditions for approval

    (2.1) The First Nations Financial Management Board shall not approve a law made under subsection (1) unless it was made in accordance with this Act, the regulations and, in all material respects, any standards established under paragraph 55(1)(a).

• (2) The portion of subsection 9(3) of the English version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Coming into force

    (3) A law made under subsection (1) comes into force on the later of

• (3) Paragraphs 9(3)(a) to (c) of the Act are replaced by the following:

  • (a) the day of coming into force set out in the law, and

  • (b) the day after it is approved by the First Nations Financial Management Board.

• (4) Section 9 of the Act is amended by adding the following after subsection (5):

  • Marginal note:Judicial notice

    (6) In any proceedings, judicial notice may be taken of a law that is made under subsection (1) and approved by the First Nations Financial Management Board under subsection (2).

182. Section 10 of the Act is replaced by the following:

183. Subsection 11(1) of the Act is replaced by the following:

184. Subsection 13(1) of the Act is replaced by the following:

185. The Act is amended by adding the following after section 13:

• 186. (1) Subsection 14(1) of the Act is replaced by the following:

  Marginal note:Local revenues

  • 14. (1) Local revenues of a first nation shall be reported on and accounted for separately from other moneys of the first nation in compliance with the standards established under paragraph 55(1)(d).

  • Marginal note:Audited reports

    (1.1) For the purposes of subsection (1), the first nation shall prepare a financial report on its local revenues that shall be audited at least once each year. However, if it is authorised by a standard established under paragraph 55(1)(d), the first nation may instead report on its local revenues in its audited annual financial statements as a distinct segment of the activities that appear in the statements.

• (2) The portion of subsection 14(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Access to report

    (2) The audited financial report or the audited annual financial statements, as the case may be, shall be made available to

187. Section 15 of the Act is replaced by the following:

188. Paragraph 32(1)(a) of the Act is replaced by the following:

• 189. (1) Subsection 35(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph:

  • (c.1) notices relating to local revenue laws, including any minimum periods applicable to the notices;

• (2) Subsection 35(1) of the Act is amended by adding “and” at the end of paragraph (d) and by adding the following after that paragraph:

  • (e) the dates on or before which laws must be made by a council of a first nation under section 10.

• 190. (1) The portion of paragraph 36(1)(b) of the Act before subparagraph (i) is replaced by the following:

  • (b) establishing procedures to be followed for the purposes of section 31 or 33, including procedures

• (2) Paragraph 36(3)(d) of the Act is replaced by the following:

  • (d) delegate any of the powers of the Commission under section 31 or 33 to a panel consisting of one or more commissioners.

• (3) Section 36 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Designation of panels by Chief Commissioner

    (3.1) Regulations made under paragraph (1)(b) may authorize or require the Chief Commissioner to designate the members of a panel for the purposes of the delegation of powers referred to in paragraph (3)(d).

• 191. (1) Paragraph 50(2)(b) of the Act is replaced by the following:

  • (b) an opinion as to whether the first nation was in compliance with the standards or as to which aspects of the standards were not complied with by the first nation.

• (2) Subsections 50(3) and (4) of the Act are replaced by the following:

  • Marginal note:Issuance of certificate

    (3) If after completing a review under subsection (1) the Board is of the opinion that the first nation was in compliance, in all material respects, with the standards, it shall issue to the first nation a certificate to that effect.

  • Marginal note:Revocation of certificate

    (4) The Board may, on giving notice to a council, revoke a certificate issued under subsection (3) if, on the basis of financial or other information available to the Board, it is of the opinion that

    • (a) the basis on which the certificate was issued has materially changed;

    • (b) the first nation provided information that is incomplete or incorrect or made misrepresentations to the Board; or

    • (c) the first nation is no longer in compliance, in all material respects, with the standards.

• 192. (1) Paragraph 53(2)(a) of the Act is replaced by the following:

  • (a) subject to subsection (3), act in the place of the council of the first nation to make laws under paragraphs 5(1)(a) to (f) and subsection 9(1);

• (2) Subsection 53(2) of the Act is amended by adding the following after paragraph (b):

  • (b.1) act in the place of the council of the first nation to fulfil any of the powers and obligations of the council under any property taxation law and under this Act;

• (3) Subsection 53(3) of the Act is replaced by the following:

  • Marginal note:Delegation — consent of council required

    (3) The Board shall not make a law under paragraph 5(1)(f) or 9(1)(b) that delegates a power to a person or body to whom a power was not delegated at the time the Board assumed third-party management of the local revenues of a first nation, unless the council of the first nation gives its consent.

193. The definition “property tax revenues” in section 57 of the Act is replaced by the following:

194. Subsection 76(2) of the Act is replaced by the following:

195. Section 77 of the Act is replaced by the following:

196. Subsection 78(1) of the Act is replaced by the following:

197. Sections 79 and 80 of the Act are replaced by the following:

198. Subsection 82(3) of the Act is amended by adding the following after paragraph (b):

199. Section 84 of the Act is replaced by the following:

200. Section 85 of the Act is amended by adding the following after subsection (4):

201. Paragraph 89(b) of the Act is replaced by the following:

202. Paragraph 140(b) of the Act is replaced by the following:

203. Section 145 of the Act is amended by adding the following after subsection (2):

204. The Act is amended by adding the following after section 145:

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 172005, c. 21Canadian Forces Members and Veterans Re-establishment and Compensation Act

Amendments to the Act

206. The definition “compensation” in subsection 2(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following:

207. The Act is amended by adding the following after section 2:

208. Subsection 18(2) of the Act is replaced by the following:

• 209. (1) The portion of section 39 of the English version of the Act before paragraph (a) is replaced by the following:

  Marginal note:When allowance payable

  39. The permanent impairment allowance under subsection 38(2) and an increase to the permanent impairment allowance under subsection 38(3) begin to be payable on the latest of

• (2) Section 39 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):

  • (c) the day after the day on which the member is released from the Canadian Forces.

210. The Act is amended by adding the following after section 40:

211. Paragraph 41(a) of the Act is replaced by the following:

212. The heading to Part 3 of the Act is replaced by the following:

213. Section 42 of the Act is replaced by the following:

214. The Act is amended by adding the following after section 44:

215. The portion of subsection 46(1) of the Act before paragraph (a) is replaced by the following:

216. Section 63 of the Act is replaced by the following:

217. The Act is amended by adding the following after section 65:

218. The Act is amended by adding the following after section 75:

219. The portion of section 82 of the Act before paragraph (a) is replaced by the following:

220. Section 83 of the Act is replaced by the following:

221. The portion of subsection 88(4) of the Act before paragraph (a) is replaced by the following:

• 222. (1) Paragraph 94(e) of the Act is replaced by the following:

  • (e) respecting the provision of any information, declaration or document to the Minister by any person who applies for or is in receipt of career transition services, rehabilitation services, vocational assistance, an earnings loss benefit, a Canadian Forces income support benefit, a permanent impairment allowance, a retirement income security benefit, a clothing allowance or a family caregiver relief benefit under this Act, and authorizing the Minister to suspend delivery of the services or assistance or payment of the benefit or allowance until the information, declaration or document is provided;

• (2) Paragraph 94(g) of the Act is replaced by the following:

  • (g) providing for a review of any decisions made under Part 2 or 3.1 or under section 83, including the grounds for review, the powers on review and the number of reviews;

223. The Act is amended by adding the following after section 94:

224. Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following:

• 225. (1) Schedule 2 to the Act is amended by adding the following after item 2.1:

  	Column 1	Column 2
  Item	Allowance or Benefit	Amount  ($)
  2.2	Critical injury benefit	70,000.00 (lump sum)

• (2) Schedule 2 to the Act is amended by adding the following after item 4:

  	Column 1	Column 2
  Item	Allowance or Benefit	Amount  ($)
  5.	Family caregiver relief benefit	7,238.00 (yearly)

1995, c. 18Consequential Amendments to the Veterans Review and Appeal Board Act

226. Subsection 19(2) of the Veterans Review and Appeal Board Act is replaced by the following:

• 227. (1) Subsection 34(1) of the Act is replaced by the following:

  Marginal note:Application for compassionate award

  • 34. (1) A person who has been refused an award under the Pension Act or a critical injury benefit, a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, and who has exhausted all procedures for review and appeal under this Act may apply to the Board for a compassionate award.

• (2) Subsection 34(3) of the Act is replaced by the following:

  • Marginal note:Granting of compassionate award

    (3) A panel may grant a compassionate award if it considers the case to be specially meritorious and the applicant is unqualified to receive an award under the Pension Act or a critical injury benefit, a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act.

Coordinating Amendment

Marginal note:2012, c. 19

228. On the first day on which both subsection 683(2) of the Jobs, Growth and Long-term Prosperity Act and subsection 222(1) of this Act are in force, paragraph 94(e) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following:

Coming into Force

Marginal note:July 1, 2015

229. This Division comes into force, or is deemed to have come into force, on July 1, 2015.

Division 182012, c. 6Ending the Long-gun Registry Act

230. Subsection 29(3) of the Ending the Long-gun Registry Act is replaced by the following:

231. Section 30 of the Act and the heading before it are replaced by the following:

Division 19Privilege for Supervisory Information

1991, c. 45Trust and Loan Companies Act

232. The Trust and Loan Companies Act is amended by adding the following after section 503.1:

1991, c. 46Bank Act

233. The Bank Act is amended by adding the following after section 607:

234. The Act is amended by adding the following after section 637:

235. The Act is amended by adding the following after section 956:

1991, c. 47Insurance Companies Act

236. The Insurance Companies Act is amended by adding the following after section 672.1:

237. The Act is amended by adding the following after section 999:

1991, c. 48Cooperative Credit Associations Act

238. The Cooperative Credit Associations Act is amended by adding the following after section 435.1:

Transitional Provisions

Marginal note:Retroactivity — section 504 of Trust and Loan Companies Act

239. Section 504 of the Trust and Loan Companies Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day.

Marginal note:Retroactivity — section 608 of Bank Act

240. Section 608 of the Bank Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day.

Marginal note:Retroactivity — section 638 of Bank Act

241. Section 638 of the Bank Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day.

Marginal note:Retroactivity — section 956.1 of Bank Act

242. Section 956.1 of the Bank Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day.

Marginal note:Retroactivity — section 672.2 of Insurance Companies Act

243. Section 672.2 of the Insurance Companies Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day.

Marginal note:Retroactivity — section 999.1 of Insurance Companies Act

244. Section 999.1 of the Insurance Companies Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day.

Marginal note:Retroactivity — section 435.2 of Cooperative Credit Associations Act

245. Section 435.2 of the Cooperative Credit Associations Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day.

Marginal note:Regulations apply — section 504 of Trust and Loan Companies Act

246. The regulations made under paragraph 531(1)(a) of the Trust and Loan Companies Act that prescribe supervisory information for the purposes of section 503.1 of that Act apply for the purposes of section 504 of that Act until regulations made under that paragraph for the purposes of that section 504 are in force.

Marginal note:Regulations apply — section 608 of Bank Act

247. The regulations made under paragraph 978(1)(a) of the Bank Act that prescribe supervisory information for the purposes of section 607 of that Act apply for the purposes of section 608 of that Act until regulations made under that paragraph for the purposes of that section 608 are in force.

Marginal note:Regulations apply — section 638 of Bank Act

248. The regulations made under paragraph 978(1)(a) of the Bank Act that prescribe supervisory information for the purposes of section 637 of that Act apply for the purposes of section 638 of that Act until regulations made under that paragraph for the purposes of that section 638 are in force.

Marginal note:Regulations apply — section 956.1 of Bank Act

249. The regulations made under paragraph 978(1)(a) of the Bank Act that prescribe supervisory information for the purposes of section 956 of that Act apply for the purposes of section 956.1 of that Act until regulations made under that paragraph for the purposes of that section 956.1 are in force.

Marginal note:Regulations apply — section 672.2 of Insurance Companies Act

250. The regulations made under paragraph 1021(1)(a) of the Insurance Companies Act that prescribe supervisory information for the purposes of section 672.1 of that Act apply for the purposes of section 672.2 of that Act until regulations made under that paragraph for the purposes of that section 672.2 are in force.

Marginal note:Regulations apply — section 999.1 of Insurance Companies Act

251. The regulations made under paragraph 1021(1)(a) of the Insurance Companies Act that prescribe supervisory information for the purposes of section 999 of that Act apply for the purposes of section 999.1 of that Act until regulations made under that paragraph for the purposes of that section 999.1 are in force.

Marginal note:Regulations apply — section 435.2 of Cooperative Credit Associations Act

252. The regulations made under paragraph 463(1)(a) of the Cooperative Credit Associations Act that prescribe supervisory information for the purposes of section 435.1 of that Act apply for the purposes of section 435.2 of that Act until regulations made under that paragraph for the purposes of that section 435.2 are in force.

Division 20Sick Leave and Disability Programs

Interpretation

Marginal note:Definitions

• 253. (1) The following definitions apply in this Division.

  “application period”

  « période d’application »

  “application period” means the period of four years that begins on the effective date.

  “effective date”

  « date de mise en oeuvre »

  “effective date” means the date specified in an order made under section 266 on which the short-term disability program becomes effective.

  “employee”

  « fonctionnaire »

  “employee” means a person employed in the core public administration, other than a person referred to in any of paragraphs (b) to (g) and (j) of the definition “employee” in subsection 2(1) of the Public Service Labour Relations Act.

  “short-term disability program”

  « programme d’invalidité de courte durée »

  “short-term disability program” means the program established under section 260.

• Marginal note:Same meaning

  (2) Unless a contrary intention appears, words and expressions used in this Division have the same meaning as in the Public Service Labour Relations Act.

Sick Leave

Marginal note:Sick leave

• 254. (1) Despite the Public Service Labour Relations Act, the Treasury Board may, during the period that begins on a day to be fixed by order made under subsection (3) and that ends immediately before the effective date, in the exercise of its responsibilities under section 11.1 of the Financial Administration Act, establish terms and conditions of employment related to the sick leave of employees in any particular bargaining unit and modify any such term or condition that is established during that period.

• Marginal note:Clarification

  (2) The terms and conditions of employment may include ones that are related to

  • (a) the number of hours of sick leave to which an employee is entitled in a fiscal year;

  • (b) the maximum number of hours of unused sick leave that an employee may carry over from one fiscal year to the next fiscal year; and

  • (c) the disposition of unused hours of sick leave that stand to an employee’s credit immediately before the effective date.

• Marginal note:Order in council

  (3) The Governor in Council may, by order made on the recommendation of the President of the Treasury Board, specify a day for the purposes of subsection (1).

Marginal note:Contractual language

255. Every term and condition of employment that is established or modified as permitted by section 254 must be drafted in a manner that permits its incorporation into a collective agreement or arbitral award that is binding on the employees in the bargaining unit.

Marginal note:Incorporation into collective agreement and arbitral award

256. Every term and condition of employment that is established or modified as permitted by section 254 is deemed, on the effective date, to be incorporated, as it is drafted to comply with section 255, into any collective agreement or arbitral award that is binding on the employees in the bargaining unit and that is in force on that date. That term or condition applies despite any provision to the contrary in the collective agreement or arbitral award.

Marginal note:Replacement of terms and conditions

257. Every term and condition of employment of the employees in the bargaining unit that is continued in force, on the effective date, by section 107 of the Public Service Labour Relations Act and that is inconsistent with a term or condition of employment that is established as permitted by section 254 in respect of those employees is, on the effective date, replaced by that term or condition, as it is drafted to comply with section 255.

Marginal note:Provisions are of no effect — arbitral awards during application period

• 258. (1) If an arbitral award that is binding on the employees in the bargaining unit is made during the application period and it contains a provision that is inconsistent with the terms and conditions of employment related to sick leave that applied to those employees immediately before the day on which the arbitral award is made, that provision is of no effect in relation to any period during the application period.

• Marginal note:Application

  (2) Subsection (1) applies only in respect of terms and conditions of employment that are established or modified as permitted by section 254 in respect of the employees in the bargaining unit.

Marginal note:Provisions are of no effect — arbitral awards after application period

• 259. (1) If an arbitral award that is binding on the employees in the bargaining unit is made after the expiry of the application period and it contains a provision that applies retroactively in relation to any period during the application period, any such provision that is inconsistent with the terms and conditions of employment related to sick leave that applied to those employees immediately before the expiry of the application period is of no effect in relation to that period during the application period.

• Marginal note:Application

  (2) Subsection (1) applies only in respect of terms and conditions of employment that are established or modified as permitted by section 254 in respect of the employees in the bargaining unit.

Short-term Disability Program

Marginal note:Establishment

• 260. (1) Despite the Public Service Labour Relations Act, the Treasury Board may, in the exercise of its powers under section 7.1 of the Financial Administration Act, establish a short-term disability program for employees in the bargaining units specified by order made by the Treasury Board, and for any other persons or classes of persons that the Treasury Board may designate, and take any measure necessary for that purpose. It may also, during the period that begins on the day on which the program is established and that ends on the expiry of the application period, and after taking into account the recommendations of the committee established under section 265, modify the program.

• Marginal note:Time specification can be made

  (2) The Treasury Board may specify a bargaining unit for the purposes of subsection (1) at the time it establishes the short-term disability program or at any time afterwards, and section 7.1 of the Financial Administration Act includes that power until the program is abolished or replaced.

• Marginal note:Deeming

  (3) Every bargaining unit of employees that has not been specified by the Treasury Board for the purposes of subsection (1) before the effective date is deemed to have been specified by order of the Treasury Board made immediately before the effective date.

Marginal note:Mandatory contents

• 261. (1) The short-term disability program must provide for the following:

  • (a) the rate or rates of benefits and the period during which the rate, or each rate, as the case may be, applies;

  • (b) the maximum period for which benefits may be paid; and

  • (c) provisions respecting the case management services that are to be provided.

• Marginal note:Optional contents

  (2) The short-term disability program may provide for a period during which benefits under it are not to be paid and any other matter that the Treasury Board considers appropriate.

Marginal note:Application of program

• 262. (1) The short-term disability program applies to the employees referred to in subsection 260(1), and to the other persons referred to in that subsection, during the application period despite

  • (a) any provision to the contrary of any collective agreement or arbitral award that is binding on those employees and that is in force on the effective date; and

  • (b) any terms and conditions of employment of those employees that are continued in force by section 107 of the Public Service Labour Relations Act and that are in force on the effective date.

• Marginal note:Provisions are of no effect

  (2) Every provision of any collective agreement that is entered into — and of any arbitral award that is made — on or after the effective date that is binding on employees referred to in subsection 260(1) and that is inconsistent with the program is of no effect during the application period.

• Marginal note:Program continues

  (3) The short-term disability program continues to apply to employees referred to in subsection 260(1), and to the other persons referred to in that subsection, after the expiry of the application period and until the program is abolished or replaced.

Marginal note:No retroactive application

263. No modification to the short-term disability program that is made by the Treasury Board in the exercise of its powers under section 7.1 of the Financial Administration Act after the expiry of the application period may, in relation to any period during the application period, retroactively affect the program.

Marginal note:Non-application

264. Subsection 7.1(2) of the Financial Administration Act does not apply in respect of the short-term disability program.

Marginal note:Committee

• 265. (1) The Treasury Board must, on the effective date, establish a committee consisting of representatives of the employer and representatives of the bargaining agents for employees.

• Marginal note:Purpose

  (2) The purpose of the committee is to make joint recommendations regarding modifications to the short-term disability program, including modifications to

  • (a) membership in the program;

  • (b) the matters referred to in section 261;

  • (c) the conditions for continuing to receive benefits under the program; and

  • (d) the reasons for which benefits under the program may be denied.

Marginal note:Order — effective date

266. The Treasury Board may, by order made on the recommendation of the President of the Treasury Board, specify the date on which the short-term disability program becomes effective.

Long-term Disability Programs

Marginal note:Modifications

267. Despite the Public Service Labour Relations Act, the Treasury Board may, during the period that begins on the day on which the short-term disability program is established and that ends on the expiry of the application period, in the exercise of its powers under section 7.1 of the Financial Administration Act, modify any long-term disability program in respect of the period during which an employee is not entitled to be paid benefits under the program.

Marginal note:Application of modifications

• 268. (1) The modifications made as permitted by section 267 apply to employees during the application period despite

  • (a) every provision to the contrary of any collective agreement or arbitral award that is binding on the employees and that is in force on the effective date; and

  • (b) any terms and conditions of employment of the employees that are continued in force by section 107 of the Public Service Labour Relations Act and that are in force on the effective date.

• Marginal note:Provisions are of no effect

  (2) Every provision of any collective agreement that is entered into — and of any arbitral award that is made — on or after the effective date that is inconsistent with any modifications that are made as permitted by section 267 is of no effect during the application period.

• Marginal note:Provisions continue

  (3) Every provision of any long-term disability program that is modified as permitted by section 267 continues to apply to employees after the expiry of the application period until the provision is struck out or replaced.

Marginal note:No retroactive application

269. No modification to a long-term disability program that is made by the Treasury Board in the exercise of its powers under section 7.1 of the Financial Administration Act after the expiry of the application period may, in relation to any period during the application period, retroactively affect the provisions of that program that are modified as permitted by section 267.

General

Marginal note:Right to bargain collectively

270. Subject to the other provisions of this Division, the right to bargain collectively under the Public Service Labour Relations Act is continued.

Marginal note:Right to strike

271. Nothing in this Division affects the right to strike under the Public Service Labour Relations Act.

Marginal note:Amendments permitted

272. Nothing in this Division precludes the bargaining agents for employees who are bound by a collective agreement or arbitral award and the employer of those employees from amending, by agreement in writing, or from making a joint application to amend, any provision of the collective agreement or arbitral award, as the case may be, so long as the amendment is not contrary to this Division.

Marginal note:Exemption from Statutory Instruments Act

273. The Statutory Instruments Act does not apply to orders made under sections 254, 260 and 266. However, each of those orders must be published in the Canada Gazette.